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2022-12-31-accounts

Page
Trustees' annual
report
Independent examiner's
report to the trustees
Statement offinancial activities
Statement offinancial
position
Statement ofcash flows 10
Notes to the financial statements

Registered charity name Vehicles For Change
Charity registration number 1177568
Principal office Queensgate House
48Queen Street
Exeter
EX43SR
The trustees ZAC Kerr (Resigned 29 March 2022)
T Hooper
N Wilton (Resigned 22 March 2022)
R Reynolds (Resigned 25August 2022)
JA W Goudswaard
FEro (Appointed 5April 2022)
STsangarides (Appointed 25 August 2022)
Independent examiner Adam Croney ACA
Westcotts (SW) LLP
Plym House
3Longbridge Road
Marsh
Mills
Plymouth
PL6 8LT

Period from 1 M arch 202 2 to 31 Dec ember 2022
Year to
Period from 1 Mar 22to 31 Dec 22 28 Feb 22
Unrestricted Restricted
funds funds Total funds Total funds
Note 6 6 f
Income and endowments
Donations
and legacies
5,133 9,940 15,073 51,215
Charitable
activities
460,437 1,980 462,417 297,726
Investment
income
46 46 5
Other income 18,000 18,000 1,440
Total income 483,616 11,920 495,536 350,386
Expenditure
Expenditure
on raising funds:
Costs of raising donations and
legacies 8 121 121 18,050
Expenditure
on chariitable
activities 9,10 474,511 8,294 482,805 358,237
Other expenditure 12 764
Total expenditure 474,632 8,294 482,926 377,051
Net income/(expenditure) and net
movement
in funds
8,984 3,626 12,610 (26,665)
Reconciliation offunds
Total funds brought forward (250,568) 151,833 (98,735) (72,070)
Total funds carried forward (241,584) 155,459 (86,125) (98,735)

31Dec 22 28 Feb 22
Note 8 6
Fixed assets
Tangible fixed assets 17 144,802 178,725
Current assets
Debtors 18 95,336 156,276
Cash at bank and in hand 112,523 136,730
207,859 293,006
Creditors: amounts falling due within one year 19 214,353 310,827
Net current
liabilities
(6,494) (17,821)
Total assets less current liabilities 138,308 160,904
Creditors: amounts falling due after more than one year 20 224,433 259,639
Net liabilities (86,125) (98,735)
Funds ofthe charity
Restricted funds 155,459 151,833
Unrestricted
funds
(241,584) (250,568)
Total charity funds 22 (86,125) (98,735)

Period from 1 March 2 022 to 31D ecember 2022
31Dec 22
f
28 Feb 22
f
Cash flows from operating activities
Net income/(expenditure) 12,610 (26,665)
Adjustments
for:
Depreciation
oftangible
fixed assets
37,829 20,412
Other interest receivable and similar income (46) (5)
Interest payable
and similar
charges 1,783 2,603
Loss on disposal oftangible fixed assets 764
Accrued expenses 485 600
Changes
in:
Trade and other debtors 59,626 (137,914)
Trade and other creditors (104,978) 172,210
Cash generated
from operations
7,309 32,005
Interest paid (1,783) (2,603)
Interest received 46 5
Net cash from operating
activities
5,572 29,407
Cash flows from investing activities
Purchase oftangible assets (3,906) (1,264)
Proceeds from sale oftangible assets 534
Net cash used
in investing
activities
(3,906) (730)
Cash flows from financing activities
Proceeds from borrowings (25,873)
Net cash used in financing
activities
(25,873)
Net (decrease)/increase
in
cash and cash equivalents (24,207) 28,677
Cash and cash equivalents at beginning ofperiod 136,730 108,053
Cash and cash equivalents at end ofperiod 112,523 136,730

4. Donations and legacies
Unrestricted Restricted Total Funds
Funds
f
Funds
f
31 Dec 2022
f
Donations 5,133 2,500 7,633
Grants 7,440 7,440
5,133 9,940 15,073
Unrestricted Restricted Total Funds
Funds
f
Funds
F
28 Feb 2022
Donations 6,744 6,774
Grants 6,500 6,500
Government grants 37,941 37,941
51,215 51,215
5. Charitable activities
Unrestricted Restricted Total Funds
Funds
f
Funds
f
31Dec 2022
f
Mobiloo hire 460,437 1,980 462,417
Unrestdicted Total Funds
Funds 28 Feb 2022
f f
Mobiloo hire 297,726 297,726
6. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
31Dec 2022
f
Funds
f'
28 Feb 2022
f
Other interest receivable 46 46 5 5
7. Other income
Unrestricted Total Funds Unrestdicted Total Funds
Funds
f
31Dec 2022
f
Funds
f
28 Feb 2022
f
Gain on disposal 18,000 18,000
Insurance income 1,440 1,440
18,000 18,000 1,440 1,440

Per iod from
1 Nlarch 2022
to 31 December 202 to 31 December 202 2
8. Costs ofraising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
31Dec 2022
f
Funds
f
28 Feb 2022
f
Fundraising
costs
121 121 18,050 18,050
9. Expenditure
on charitable
activities by fund type
Unrestricted Restricted Total Funds
Funds
f
Funds
f
31Dec 2022
Charitable
activities
466,459 8,294 474,753
Support costs 8,052 8,052
474,511 8,294 482,805
Unrestricted Restricted Total Funds
Funds
f
Funds
f
28 Feb 2022
f
Charitable
activities
272,646 76,341 348,987
Support costs 9,250 9,250
281,896 76,341 358,237
10. Expenditure
on charitable
activities by activity type
Total funds Total funds
31Dec 2022
f
28 Feb 2022
f
Wages and salaries 254,042 197,298
Vehicle costs 133,756 85,235
Bank charges 137 99
Consulting 7,132 1,398
Depreciation 37,829 20,412
Printing,
postage and stationery
1,934 420
Interest 1,783 2,603
Clothing
and PPE
2,306 961
ITsoftware and consumables 13,657 2,444
Rent (6,572) 7,001
Staff training 1,040 501
Advertising 5,345 4,179
Travel —National 1,725 3,085
Telephone
and internet
2,012 1,246
Vehicle storage 5,560 1,918
Cleaning 182 547
Insurance 12,404 19,382
General expenses 481 258
474,753 348,897

Total funds Total funds
31Dec 2022
f
28 Feb 2022
f
Legal and professional 3,767 4,150
Accountancy 4,285 5,100
8,052 9,250
12. Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
31Dec 2022
f
Funds
f
28 Feb 2022
f
Loss on disposal of tangible fixed
assets held for charity's own use 764 764
13. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
31Dec 22
f
28 Feb 22
f
Depreciation
oftangible
fixed assets 37,829 20,412
(Gains)/loss
on disposal
oftangible fixed assets (18,000) 764
14. Independent
examination
fees
31Dec 22
f
28 Feb 22
f
Fees payable
to the
independent examiner for:
Independent
examination
of the financial statements 1,890 1,800
Other financial services 1,890 1,800
3,780 3,600
15. Staff costs
31Dec 22
f
28 Feb 22
f
Wages and salaries 235,636 186,549
Employers
National
Insurance 15,046 8,583
Pension contributions 3,360 2,161
254,042 197,298

17. Tangible fixed a sset s
Plant and Fixtures and Motor
machinery
6
fittings
6
vehicles
f
Total
6
Cost
At 1 March 2022 474 1,954 337,000 339,428
Additions 1,573 2,333 3,906
At 31December 2022 474 3,527 339,333 343,334
Depreciation
At 1 March 2022 474 1,008 159,221 160,703
Charge for the period 354 37,475 37,829
At 31December 2022 474 1,362 196,696 198,532
Carrying
amount
At 31 December 2022 2,165 142,637 144,802
At 28 February 2022 946 177,779 178,725
18. Debtors
31Dec 22 28 Feb 22
f
Trade debtors 82,468 141,676
Prepayments
and
accrued income 7,308 7,726
Other debtors 5,560 6,874
95,336 156,276
19. Creditors: amounts falling due within one year
31Dec 22 28 Feb 22
6
Bank loans and overdrafts 122,000 112,667
Trade creditors 196 25,914
Accruals and deferred income 90,804 171,744
Pensions payable 1,353 502
214,353 310,827

Creditor s: amou nts
falling due after more than
one year
31Dec22
f
28 Feb 22
f
Bank loans and overdrafts 224,433 259,639
Deferred income
31Dec 22 28 Feb 22
f
At 1 Mar 22 168,144 14,378
Amount released to income (161,948) (9,949)
Amount deferred in period 80,523 163,715
At 31 Dec 22 86,719 168,144
Analysis ofcharitable funds
Unrestricted
funds
At 1 Mar 2022
f
Income
f
Expenditure
f
Transfers At 31Dec 2022
f
General funds (250,568) 483,616 (474,632) (241,584)
At 1 Mar 2021
f
Income
f
Expenditure
f
Transfers
f
At 28 Feb 2022
General funds (261,470) 350,386 (299,460) (40,024) (250,568)
Restricted funds
At 1 Mar 22
f
Income
f
Expendituref Transfers At 31Dec
f.
22
Postcode Innovation
Trust 151,833 1,980 153,813
StJames Place 2,500 (854) 1,646
National
Hedtage Trust
4,940 (4,940)
Dragon Sales 2,500 (2,500)
151,833 11,920 (8,294) 155,459
At 1 Mar21
f
Income Expenditure Transfers
f
At 28 Feb 22
Barnwood Trust 3,976 (3,976)
Postcode Innovation
Trust 57,984 13,849 80,000 151,833
The Clothworker
Foundation 25,000 (25,000)
Childwick Trust 11,000 (11,000)
Department
for Work
and Pensions 8,180 (8,180)
London Community
Response 38,800 (38,800)
National
Heritage
I ottery 44,460 (44,460)
189,400 (105,936) 40,024 151,833

Analysis of net as se ts between funds
Unrestricted Restricted Total Funds
Funds Funds
f
31Dec 2022
f
Tangible fixed assets 87,934 56,868 144,802
Current assets 109,268 98,591 207,859
Creditors less than 1 year (214,353) (214,353)
Creditors greater than 1 year (224,433) (224,433)
Net liabilities (241,584) 155,459 (86,125)
Unrestricted Restricted Total Funds
Funds Funds 28 Feb 22
f
Tangible fixed assets 106,892 71,833 178,725
Current assets 213,006 80,000 293,006
Creditors less than 1 year (310,827) (310,827)
Creditors greater than 1 year (259,639) (259,639)
Net liabilities (250,568) 151,833 (98,735)

Analy sis ofchanges
in net debt
At At
1 Mar 2022
E
Cash flows 31Dec 2022
f
Cash at bank and in hand 136,730 (24,207) 112,523
Debt due within one year (310,827) 96,474 (214,353)
Debt due after one year (259,639) 35,206 (224,433)
(433,736) 107,473 (326,263)