2022-04-30-accounts - Maddi's Butterflies

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Trustees			H Foster
			K Foster
			S Gumbo
			D Boardman
			SAllan (Chair)
			M Allan
			N Hall
Charity	number		1178339
Principal	address		3 Lords Crescent
			Lower Darwen
			Darwen
			Lancashire
			BB3OSU
Independent		examiner	Peter Atkinson	F.C.A.
			Jackson Stephen		LLP
			James House,	Stonecross Business Park
			Yew Tree Way
			Warrington
			Cheshire
			WA3 3JD
Bankers			National Westminster			Bank Pic
			Market Street
			Darwen
			Lancashire
			BB31BN

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
				funds	funds		funds	funds
				2022	2022		2021	2021	2021
			Notes
Income and	endowments		from:
Donations and		legacies		7,775		7,775	54,781	17,014	71,795
Other trading	activities			79,121		79,121	39,321		39,321
Investments				6		6	14		14
Other income				140		140
Total income				87,042		87,042	94,116	17,014	111,130
Ex enditure	on:
Raising funds				83,609		83,609	48,624		48,624
Charitable activities				6,219	4,457	10,676	26,126	9,442	35,568
Other			12	1,334		1,334
Total expenditure				91,162	4,457	95,619	74,750	9,442	84,192
Net (expenditure)/income			for
the year/
Net movement		in funds		(4,120)	(4,457)	(8,577)	19,366	7,572	26,938
Fund balances		at 1 May 2021		53,237	19,667	72,904	33,871	12,095	45,966
Fund balances		at 30April
2022				49,117	15,210	64,327	53,237	19,667	72,904

					2022		2021
				Notes
Fixed assets
Tangible assets				13		19,204		20,465
Current assets
Stocks				14	3,500		3,000
Debtors				15	7,730		2,000
Cash at bank		and in	hand		41,727		49,537
					52,957		54,537
Creditors:	amounts		falling due within
one year				16	(7,834)		(2,098)
Net current	assets					45,123		52,439
Total assets		less current liabilities				64,327		72,904
Income funds
Restricted	funds			19		15,210		19,667
Unrestricted		funds				49,117		53,237
						64,327		72,904

	Accounting policies
	Accounting convention
	The financial statements	have been	prepared in accordance with the charity's			governing document, the
	Charities Act 2011 and	"Accounting	and Reporting	by Charities: Statement		of Recommended		Practice
	applicable to charities	preparing their accounts in accordance			with the Financial Reporting			Standard
	applicable in the UK and	Republic of	Ireland (FRS 102) (effective		1 January 2019)".The charity			is a Public
	Benefit Entity as defined	by FRS 102.
	The financial statements amounts in these financial	are prepared statements	in sterling, which is the functional currency of the charity. are rounded to the nearest f.					Monetary
	The financial statements	have been prepared under		the historical	cost convention. The principal			accounting
	policies adopted are set out below.
	Going concern
	At the time of approving	the financial	statements, the	trustees have a reasonable		expectation that		the charity
	has adequate resources	to continue	in operational	existence for	the foreseeable future. Thus the trustees
	continue to adopt the going concern basis ofaccounting in preparing the financial					statements.
1.3	Charitable funds
	Unrestricted funds are available for use at the discretion of the				trustees in furtherance of their			charitable
	objectives.
	Restricted funds are subject to specific conditions by			donors as to	how they may	be used. The purposes and
	uses ofthe restricted funds are set out		in the notes to	the financial	statements.
	Endowment funds are subject to specific conditions			by donors that the capital		must be maintained by the
	charity.
1.4	Income
	Income is recognised when the charity		is legally entitled to it after any performance			conditions have		been met,
	the amounts can be measured reliably,		and it is probable that income will be received.
	Cash donations are recognised on receipt. Other donations are recognised once					the charity has been notified
	of the donation, unless	performance	conditions require deferral		of the amount.	Income tax recoverable in
	relation to donations received under Gift Aid or deeds			ofcovenant is recognised at the time ofthe donation.
	Legacies are recognised	on receipt or otherwise if the charity has			been notified of an impending		distribution,
	the amount is known, and receipt is expected. If			the amount	is not known,	the legacy is treated as a
	contingent asset.
1.5	Expenditure
	Resources expended are recognised		in the period in	which they are paid and include attributable				VAT which
	cannot be recovered.
	Where resources expended relate to		a specific activity, the cost		has been directly allocated to		that activity
	when the amount is paid.
	Support costs have been	allocated to	the activities on a basis consistent with the			level of income	received on
	each activity.

		Unrestricted	Unrestricted	Restricted	Total
		funds	funds	funds
		2022	2021	2021	2021
			F		F
Donations	and gifts	6,648	5,541		5,541
Grants receivable		1,127	49,240	17,014	66,254
		7,775	54,781	17,014	71,795

				Unrestricted	Unrestricted
				funds	funds
				2022	2021
					F
	Fundraising	events		716	141
	Shop income			78,405	39,180
	Other trading	activities		79,121	39,321
5	Investments
				Unrestricted	Unrestricted
				funds	funds
				2022	2021
					F
	Interest receivable				14
6	Other income
				Unrestricted	Total
				funds
				2022	2021
					F
	Net gain on disposal oftangible		fixed assets	140

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
			F
Fundraisin and	ublici
Seeking donations,	grants and legacies	25
Staging fundraising	events	1,338	1,312
Other fundraising	costs	216	216
Depreciation and	impairment	2	21
Fundraising and publicity		1,581	1,549
gradin costs Operating charity	shops	16,584	15,241
Depreciation and	impairment	1,737	1,518
Support costs		63,707	30,316
Trading costs		82,028	47,075
		83,609	48,624

				Gifts	Gifts	Caravan	Total	Gifts	Caravan	Total
				provided		costs	2022	provided	costs	2021
				2022		2022		2021	2021
	Depreciation	and
	impairment			156		1,409	1,565	71	1,997	2,068
	Gifts provided/Caravan
	costs			4,301		4,810	9,111	1,866	7,716	9,582
				4,457		6,219	10,676	1,937	9,713	11,650
	Share ofsupport costs (see
	note 9)							6,875	15,050	21,925
	Share ofgovernance		costs
	(see note 9)							630	1,363	1,993
				4,457		6,219	10,676	9,442	26,126	35,568
	Analysis by	fund
	Unrestricted	funds				6,219	6,219		26,126	26,126
	Restricted funds			4,457			4,457	9,442		9,442
				4,457		6,219	10,676	9,442	26,126	35,568
9	Support costs
				Support	Governance		2022Support costs		Governance	2021
				costs		costs			costs
	Staff costs			59,120			59,120	48,313		48,313
	Printing			1,478			1,478	1,118		1,118
	ITSoftware			319			319	413		413
	Consultancy							114		114
	Accountancy					2,815	2,815		4,276	4,276
				60,917		2,815	63,732	49,958	4,276	54,234
	Analysed between
	Fundraising					25	25
	Trading			60,917		2,790	63,707	28,033	2,283	30,316
	Charitable activities							21,925	1,993	23,918
				60,917		2,815	63,732	49,958	4,276	54,234

The averag	e	monthly number ofemployees during th	e year was:
			2022	2021
			Number	Number
Charitable	activities
Management
Total
Employment		costs	2022	2021
Wages and		salaries	59,120	48,313

							Unrestricted	Total
							funds
								F
							2022	2021
Net	loss	on	disposal	oftangible	fixed	assets	1,334
							1,334

13	Tangible fixed assets	Tangible fixed assets
			Caravan	Fixtures and	Total
				fittings
	Cost
	At 1 May 2021		14,145	14,383	28,528
	Additions			5,740	5,740
	Disposals		(3,537)	(1,922)	(5,459)
	At 30April 2022		10,608	18,201	28,809
	Depreciation and impairment
	At 1 May 2021		4,076	3,988	8,064
	Depreciation charged	in the year	1,290	2,015	3,305
	Eliminated in respect	ofdisposals	(1,176)	(588)	(1,764)
	At 30April 2022		4,190	5,415	9,605
	Carrying amount
	At 30April 2022		6,418	12,786	19,204
	At 30April 2021		10,069	10,396	20,465
14	Stocks
				2022	2021
	Gifts and consumables			3,500	3,000
15	Debtors
				2022	2021
	Amounts falling due	within one year:
	Prepayments and accrued income			7,730	2,000
16	Creditors: amounts	falling due within one year
				2022	2021
			Notes
	Other taxation and social security			579	483
	Deferred income		17	3,770
	Trade creditors			1,453	150
	Other creditors			16	79
	Accruals and deferred	income		2,016	1,386
				7,834	2,098

					2022	2021
Other deferred income					3,770
Deferred	income is	included	in the financial statements	as follows:
					2022	2021
Deferred	income is	included	within:
Current	liabilities				3,770
Movements in the year:
Deferred	income at	1 May 2021
Resources deferred		in the year			3,770
Deferred	income at	30April	2022		3,770

				Movement	in funds
			Balance at	Incoming	Resources	Balance at	Resources	Balance at
			1 May 2020	resources	expended	1 May 2021	expended	30April 2022
Funds provided		for the
provision	ofSmile Bags		12,095	17,014	(9,442)	19,667	(4,457)	15,210

Analysis	of net assets	between	funds
		Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022	2022	2022	2021	2021	2021
						F	F	F
Fund balances at 30
April 2022 are
represented by:
Tangible	assets		19,204		19,204	20,465		20,465
Current	assets/(liabilities)		29,913	15,210	45,123	32,772	19,667	52,439
			49,117	15,210	64,327	53,237	19,667	72,904