2023-03-31-accounts - Spark Somerset

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				Unrestricted	Restricted	Total
				funds	funds	2023
			Note		f,
Income and Endowments		from:
Donations and legacies				180,800		180,800
Charitable activities				272,299	573,817	846,116
Total income				453,099	573,817	1,026,916
Expenditure on:
Raising funds				(15,903)		(15,903)
Charitable activities				(329,229)	(573,817)	(903,046)
Other expenditure				(5,775)		(5,775)
Total expenditure				(350,907	(573,817	(924,724)
Net income				102,192		102,192
Net movement in funds				102,192		102,192
Reconciliation of	funds
Total funds brought	forward			391,019		391,019
Total funds carried	forward			493,211		493,211
				Unrestricted	Restricted	Total
			Note	funds E	fundsf	2022
Income and Endowments		from:
Donations and legacies				233,300		233,300
Charitable activities				323,303	315,755	639,058
Total income				556,603	315,755	872,358
Expenditure on:
Raising funds				(12,956)		(12,956)
Charitable activities				(394,125)	(315,755)	(709,880)
Total expenditure				(407,081)	(315,755)	(722,836)
Net income				149,522		149,522
Net movement in funds				149,522		149,522
Reconciliation of	funds
Total funds brought	forward			241,497		241,497
Total funds carried	forward		18	391,019		391,019

				Balance Sheet as at 3	1March 20	23
						2023	2022
					Note
Fixed assets
Intangible assets					13	21,437
Tangible assets					14	5,089	6,431
						26,526	6,431
Current assets
Debtors					15	280,166	117,456
Cash at bank		and	in hand		16	1,017,322	707,398
						1,297,488	824,854
Creditors: Amounts				falling due within one year	17	830,803	440,266)
Net current	assets					466,685	384,588
Net assets						493,211	391,019
Funds ofthe		charity:
Unrestricted		income		funds
Unrestricted	funds					493,211	391,019
Total funds					18	493,211	391,019

	Cash Flow		Statement f	or the Ye	ar Ended 3	1 March 2023
						2023	2022
					Note
Cash flows from operating			activities
Net cash	income					102,192	149,522
Adjustments to cash flows			from non-cash	items
Depreciation						4,308	4,047
						106,500	153,569
Working	capital adjustments
Increase	in debtors				15	(162,710)	(71,620)
Increase	in creditors				17	44,787	17,255
Increase	in deferred income					345,750	96,973
Net cash	flows from operating		activities			334,327	196,177
Cash flows from investing			activities
Purchase	of intangible fixed	assets			13	(21,437)
Purchase	oftangible fixed assets				14	2,966	(737
Net cash	flows from investing		activities			24,403	(737
Net increase in cash and cash equivalents						309,924	195,440
Cash and	cash equivalents	at 1 April				707,398	511,958
Cash and	cash equivalents	at 31 March				1,017,322	707,398

3 Incom	e from	donations and legacies
			Unrestricted
			funds	Total
			General	funds
Donations	and legacies;
Donations			14,764	14,764
Grants, including		capital grants;
Grants	and gifts		166,036	166,036
Total for	2023		180,800	180,800
Total for	2022		233,300	233,300

Income	from char	itable ac	tiv	ities
					Unrestricted
					funds	Restricted	Total
					General F	fundsf	2023 E
Provision	ofAdvice,	Training	&	Support	272,299	573,817	846,116
					Unrestricted
					funds	Restricted	Total
					General	funds	2022
							E
Provision	ofAdvice,	Training	&	Support	323,303	315,755	639,058

5 Analysis ofex	pendi	ture
			Cost of raising funds	Provision of advice, training & support	Support costs	costs	2023 Total	2022 Total
Wages and salaries			15,903	297,851	325,384	11,475	650,613	551,371
Other staff costs				31,413	11,707		43,120	19,054
Disclosure and barring		service costs		48,556			48,556	10,285
Project equipment	and	other costs		(1,500)			(1,500)	9,855
Premises and other costs				9,024	20,560		29,584	27,727
Computer and software		costs		8,717	4,054		12,771	11,222
Marketing, PR and	events costs			1,908	14,436		16,344	10,983
Legal, insurance and professional					2,774	8,525	11,299	13,343
Consultancy costs				13,725	9,029		22,754	39,878
Grant payments				59,073			59,073	17,812
Other costs				17,997	14,113		32,110	11,306
			15,903	486,764	402,057	20,000	924,724	722,836
Support costs				402,057	(402,057)
Governance costs				20,000		(20,000)
Total expenditure	2023		15,903	908,821			924,724	722,836
Total expenditure	2022		12,956	709,880			722,836

					Unrestricted
					funds	Total
					General	funds
				Note		F
Audit fees
Audit ofthe	financial	statements			5,775	5,775
Total for 2023					5,775	5,775
7 Net incoming/outgoing			resources
Net incoming	resources	for	the year include:
					2023	2022
Audit fees					5,775
Depreciation	offixed assets				4,308	4,047

9 Staff costs The aggregate payroll costs were as follows:
	2023	2022f
Staff costs during the year were:
Wages and salaries	591,404	507,130
Social security costs	46,665	34,140
Pension costs	12,544	10,100
	650,613	551,370

				2022
Other fees	to examiners
Examination-related		assurance	services	900
All other services				2,700
				3,600
11Auditors'	remuneration
				2023
Audit ofthe	financial	statements		5,775

13Intangible fixed assets
	Other
	intangible
	asset	Total
	E	F
Cost
Additions	21,437	21,437
At 31 March 2023	21,437	21,437
Amortisation
At 31 March 2023
Net book value
At 31 March 2023	21,437	21,437

14Tangible fixed assets
	Computer
	equipment	Total
	f.	F
Cost
At 1 April 2022	12,420	12,420
Additions	2,966	2,966
Disposals
At 31 March 2023	14,876	14,876
Depreciation
At 1 April 2022	5,989	5,989
Charge for the year	4,308	4,308
Eliminated on disposals	(510)	(510)
At 31 March 2023	9,787	9,787
Net book value
At 31 March 2023	5,089	5,089
At 31 March 2022	6,431	6,431
15Debtors
	2023	2022
Trade debtors	271,042	100,734
Prepayments	7,839	5,416
Accrued income		10,306
Other debtors	1,285	1,000
	280,166	117,456

16Cash	and	cash		equiv	alents
							2023	2022
Cash at	bank						1,017,322	707,398
17Creditors:		amounts			falling due within one year
							2023	2022
								E
Trade creditors							21,026	9,317
Other taxation		and		social	security		13,351	9,453
Other creditors							21,511
Pension	scheme creditor							2,164
Accruals							22,373	12,540
Deferred	income						752,542	406,792
							830,803	440,266
							2023	2022
Deferred	income at			1 April 2022			406,792	309,819
Resources deferred				in the period			720,553	406,792
Amounts	released		from previous			periods	(374,803	309,819
Deferred	income at			year	end		752,542	406,792

18Funds
													Balance at 1	Incoming	Resources	Balance at 31
													April 2022	resources F	expended	March 2023 f
Unrestricted funds
General
Unrestricted funds													391,019	453,099	(350,907)	493,211
Restricted funds
NHS Somerset CCG	-	Digital Inclusion			Project									129,670	(129,670)
Milbrook Surgery -Social Prescribing					Link	Worker								29,988	(29,988)
Somerset Community		Foundation		-Youth		Partnership			Project					15,000	(15,000)
CRF Engage Somerset														6,314	(6,314)
CRF Social Enterprises														15,933	(15,933)
CRF Velocity														47,767	(47,767)
Somerset County Council - Mental				Health		Hub								15,227	(15,227)
Rethink Mental Health		Illness												148,025	(148,025)
Arts Council - Thriving		Communities												22,237	(22,237)
Somerset NHS Foundation Trust			-	Vaccination				Volunteers						5,553	(5,553)
Somerset County Council - Dementia					Training									3,156	(3,156)
NHS Somerset CCG	-	Dementia	Alliance											27,100	(27,100)
Somerset NHS Foundation Trust			-	Dementia			Roadshows							4,451	(4,451)
NHS Somerset CCG	(Yeovil) - Engagement						and Communications				Delivery	Plan		1,500	(1,500)
Lockwood Charitable	Foundation		- Health			and		Wellbeing		in Somerset				9,384	(9,384)
NHS Somerset CCG	-	ICS Engagement												10,000	(10,000)

	Notes to the Fina	ncial State	ments for the	Year Ended 31 March	2023 (continu	ed)
				Balance at 1	Incoming	Resources	Balance at 31
				April 2022 f	resources	expended	March 2023 f
NHS Somerset CCG - ICS PHM Programme					25,000	(25,000)
Somerset County	Council - Reflect, Recover, Renew				27	(27)
South Somerset	District Council - Rural Recovery Projects				10,117	(10,117)
SASP - The Together Fund					1,081	(1,081)
Somerset County	Council - VCFSE Partnership	Support			5,562	(5,562)
Somerset County	Council - VCSE Partnership	Engagement	Model		2,238	(2,238)
Sedgemoor District Council -Social Prescribing					5,854	(5,854)
Somerset County	Council - Warm Spaces - Food Resilience				24,633	(24,633)
Somerset County	Council - Youth Work Alliance				1,000	(1,000)
Somerset County	Council - Training				7,000	7,000
Total restricted funds					573,817	573,817
Total funds				391,019	1,026,916	924,724	493,211

	Notes	to	the	Financial	Statements for t	he Year Ended 31 March	2023 (continu	ed)
						Balance at 1	Incoming	Resources	Balance at 31
						April 2021 f	resources f	expended f	March 2022 f
Unrestricted funds
General
Unrestricted funds						241,497	556,603	(407,081)	391,019
Restricted
NHS Somerset CCG -	Integrated	Volunteering					30,850	(30,850)
NHS Somerset CCG -	Digital Inclusion Project						58,900	(58,900)
Symphony Health Care - Social Prescribing				Link Worker			11,418	(11,418)
Milbrook Surgery - Social Prescribing Link				Worker			25,981	(25,981)
National Lottery Grant							24,623	(24,623)
Somerset Community	Foundation	-	Youth	Partnership	Project		9,360	(9,360)
Somerset Community	Foundation	-	GP Helper				2,566	(2,566)
Somerset Community	Foundation	-	Covid	Booklet			9,942	(9,942)
Somerset Community	Foundation	-	County	Research	Project		5,000	(5,000)
Somerset County Council - County			Research Project				15,000	(15,000)
CRF Engage Somerset							1,216	(1,216)
CRF Social Enterprises							9,492	(9,492)
CRF Velocity							13,178	(13,178)
NHS Somerset -Social Prescribing			Link Worker				19,868	(19,868)
Somerset County Council - Mental			Health	Hub			9,500	(9,500)
Rethink Mental Health	Illness						2,454	(2,454)
Arts Council - Thriving	Communities						20,636	(20,636)
Somerset County Council - Thriving			Communities				10,000	(10,000)
Take Art - Thriving Communities							1,000	(1,000)

NHS Somerset	CCG - Vaccination Volunteers
Somerset NHS	Foundation Trust - Vaccination	Volunteers
Somerset County Council - Dementia Training
Total restricted	funds
Total funds

ed 31 March	2023 (continu	ed)
Balance at 1	Incoming	Resources	Balance at 31
April 2021	resources	expended	March 2022
	E	E
	7,815	(7,815)
	20,835	(20,835)
	6,121	6,121
241,497			391,019

			Unrestricted		Total funds
			funds	Restricted	at 31 March
			General	funds	2023
Intangible		fixed assets	21,437		21,437
Tangible		fixed assets	5,089		5,089
Current	assets		723,671	573,817	1,297,488
Current	liabilities		(256,986)	573,817)	830,803
Total net		assets	493,211		493,211
			Unrestricted		Total funds
			funds	Restricted	at 31 March
			General	fundsf	2022
Tangible		fixed assets	6,431		6,431
Current	assets		512,558	312,296	824,854
Current	liabilities		(127,970)	(312,296)	(440,266)
Total net		assets	391,019		391,019

20 Analysis of ne	t funds
		At 1 April	Financing	At 31 March
		2022	cash flows E	2023 f
Cash at bank and	in hand	707,398	309,924	1,017,322
Net debt		707,398	309,924	1,017,322
		At 1 April	Financing	At 31 March
		2021	cash flows	2022
			f
Cash at bank and	in hand	511,958	195,440	707,398
Net debt		511,958	195,440	707,398