## ## ## |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| ## ## ## |20|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| ##