2023-04-30-accounts - Maddi's Butterflies

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Trustees			H Foster
			K Foster
			SGumbo
			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
		2023	2023		2022	2022	2022
	Notes
Income and endowments	from:
Donations and legacies	3	7,157		7,157	7,775		7,775
Activities for generating
funds	4	98,499		98,499	79,121		79,121
Investments	5	166		166	6		6
Other income	5	24,446		24,446	140		140
Total income		130,268		130,268	87,042		87,042
Expenditure on:
Costs of generating
funds	7	99,070		99,070	83,609		83,609
Charitable activities	8	15,858	6,055	21,913	6,219	4,457	10,676
Other expenditure	12				1,334		1,334
Total expenditure		114,928	6,055	120,983	91,162	4,457	95,619
Net income/(expenditure)	and
movement in funds		15,340	(6,055)	9,285	(4,120)	(4,457)	(8,577)
Reconciliation offunds:
Fund balances at 1 May 2022		49,117	15,210	64,327	53,237	19,667	72,904
Fund balances at 30April
2023		64,457	9,155	73,612	49,117	15,210	64,327


			Notes
Fixed assets
Intangible assets			13		1,890
Tangible assets			14		10,617		19,204
					12,507		19,204
Current assets
Stocks			15	3,500		3,500
Debtors			16	3,897		7,730
Cash at bank and in		hand		60,570		41,727
				67,967		52,957
Creditors:	amounts	falling due within
one year				6,862		7,834
Net current	assets				61,105		45,123
Total assets less current liabilities					73,612		64,327
The funds	ofthe charity
Restricted	income funds		20		9,155		15,210
Unrestricted	funds				64,457		49,117
					73,612		64,327

	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 or grantors 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
		funds	funds
		2023	2022
			F
Donations	and gifts	7,157	6,648
Grants receivable			1,127
		7,157	7,775

					Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Fundraising	events			13,394	716
	Shop income				85,105	78,405
	Other trading		activities		98,499	79,121
5	Income from		investments
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Interest receivable				166	6
6	Other income
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
	Net gain on disposal oftangible			fixed assets	24,446	140

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
Fundraising and	publicity
Seeking donations,	grants and legacies	637	25
Staging fundraising	events	6,024	1,338
Other fundraising	costs	216	216
Depreciation and	impairment	7	2
		6,884	1,581
Trading costs
Operating charity	shops	21,265	16,584
Depreciation and	impairment	1,804	1,737
Support costs		69,117	63,707
		92,186	82,028
Total costs		99,070	83,609

			Gifts	Caravan	Total	Gifts	Caravan	Total
			provided	costs		provided	costs
			2023	2023	2023	2022	2022	2022
						f'
Direct costs
Depreciation		and
impairment			188	1,331	1,519	156	1,409	1,565
Gifts provided/Caravan
costs			5,867	14,527	20,394	4,301	4,810	9,111
			6,055	15,858	21,913	4,457	6,219	10,676
Analysis	by	fund
Unrestricted		funds		15,858	15,858		6,219	6,219
Restricted	funds		6,055		6,055	4,457		4,457
			6,055	15,858	21,913	4,457	6,219	10,676

Support costs
	Support	Governance	2023	Support costs	Governance	2022
	costs	costs			costs
	F		E	F	F
Staff costs	62,317		62,317	59,120		59,120
Printing	1,761		1,761	1,478		1,478
ITSoftware	913		913	319		319
Consultancy	76		76
Accountancy		4,687	4,687		2,815	2,815
	65,067	4,687	69,754	60,917	2,815	63,732
Analysed between
Fundraising		637	637		25	25
Trading	65,067	4,050	69,117	60,917	2,790	63,707
	65,067	4,687	69,754	60,917	2,815	63,732

The averag	e	monthly number ofemployees during th	e year was:
			2023	2022
			Number	Number
Charitable	activities
Management
Total
Employment		costs	2023	2022
				F
Wages and		salaries	62,317	59,120

			Total	Unrestricted
				funds
			2023	2022
Net loss on disposal	oftangible	fixed assets		1,334
				1,334
Intangible fixed assets
				Software
Cost
At 1 May 2022
Additions - separately	acquired			2,160
At 30April 2023				2,160
Amortisation and impairment
At 1 May 2022
Amortisation charged	for the year			270
At 30April 2023				270
Carrying amount
At 30April 2023				1,890
At 30April 2022

14	Tangible fixed assets	Tangible fixed assets
				Caravan	Fixtures and	Total
					fittings
	Cost
	At 1 May 2022			10,608	18,201	28,809
	Additions				2,012	2,012
	Disposals			(10,608)	(4,054)	(14,662)
	At 30April 2023				16,159	16,159
	Depreciation and impairment
	At 1 May 2022			4,190	5,414	9,604
	Depreciation charged	in the year		963	2,097	3,060
	Eliminated in respect	ofdisposals		(5,153)	(1,969)	(7,122)
	At 30April 2023				5,542	5,542
	Carrying amount
	At 30April 2023				10,617	10,617
	At 30April 2022			6,418	12,786	19,204
15	Stocks
					2023	2022
	Gifts and consumables				3,500	3,500
16	Debtors
					2023	2022
	Amounts falling due	within one year:
	Prepayments and accrued income				3,897	7,730
17	Creditors: amounts	falling due within one year
					2023	2022
			Notes
	Other taxation and social security				691	579
	Deferred income					3,770
	Trade creditors				4,410	1,453
	Other creditors				154	16
	Accruals and deferred	income			1,607	2,016
					6,862	7,834

					2023	2022
Other deferred income						3,770
Deferred	income is	included	in the financial statements	as follows:
					2023	2022
Deferred	income is	included	within:
Current	liabilities					3,770
Movements in the year:
Deferred	income at	1 May 2022			3,770
Released from previous periods					(3,770)
Resources deferred		in the year				3,770
Deferred	income at	30April	2023			3,770

			At 1 May 2022	Resources	At 30April
			f	expended	2023
Funds provided	for the provision	of Smile Bags	15,210	(6,055)	9,155
Previous year:			At 1 May 2021	Resources	At 30April
				expended	2022
			f.
Funds provided	for the provision	of Smile Bags	19,667	(4,457)	15,210

				Unrestricted	Restricted	Total
				funds	funds
				2023f	2023	2023
Fund balances at 30April 2023 are represented			by:
Intangible		fixed assets		1,890		1,890
Tangible		assets		9,710	907	10,617
Current	assets/(liabilities)			52,857	8,248	61,105
				64,457	9,155	73,612
				Unrestricted	Restricted	Total
				funds	funds
				2022	2022	2022
Fund balances at 30April 2022 are represented			by:
Tangible		assets		19,204		19,204
Current	assets/(liabilities)			29,913	15,210	45,123
				49,117	15,210	64,327