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2023-03-31-accounts

T21 Birch Tree Cafe

Charity No. 1180389

Company No. CE015424

Trustees' Report and Unaudited Accounts

31 March 2023

T21 Birch Tree Cafe Contents

Pages
Trustees' Annual Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Summary Income and Expenditure Account 6
Balance Sheet 7 to 8
Statement of Cash flows -
Notes to the Accounts 9 to 17
Detailed Statement of Financial Activities 18 to 19

Page 1

T21 Birch Tree Cafe Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE015424

Charity No. 1180389

Registered Office

Birch Tree Cafe New Road Easton On The Hill Stamford, Lincs PE9 3NN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

T. Nicol A.K. Richardson M. Rock M. Scott

Accountants

Brooks & Partners Accountants Ltd 22 St Peter's Street Stamford Lincolnshire PE9 2PF

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document is to provide support and opportunities to young people who have Down's Syndrome.

We now have 28 young people who have Down's Syndrome attending the cafe each week-some for up to 3 days, others for just part of the day; we are keen to adapt to the needs of the individual member and aim to help each of our members reach their full potential. They engage in a variety of activities including gardening, craft, yoga as well as working front of house in the cafe and in the kitchen.

-opportunity -we are giving our members the opportunity to work as part of a team and socialise in a "real world" setting. This has led to some of our members feeling confident in interviews for work experience and paid positions outside of the cafe.

Page 2

T21 Birch Tree Cafe

Trustees Annual Report

-innovation -while there are many day services which give young people with Down's syndrome the opportunity to meet, we are going further in giving them training as they work.

-resilience - our members are learning life skills that they will use in everyday life as they work towards independence such as preparing food, using a washing machine, cleaning toilets etc.

ACHIEVEMENTS AND PERFORMANCE

During the year we received a grant of £20,000 to provide staffing and materials for activities for members.

We have been fortunate to receive donations and grants that has allowed the development of the site both for the cafe provision and additional equipment such as sound proofing, garden benches and secure gating for site.

PLANS FOR FUTURE PERIODS

T21 continues to be in a secure financial position at our year end 31st March 2023, holding £299,038 in cash at bank. Reserves held amount to £423,345, of which £37,543 relates to restricted funding of the capital spend on the building and garden.

As a volunteer trustee run charity with much of our time dedicated to running the cafe and members activities, it has been deemed prudent to have a reserve of £190k to cover one year's cost for our main activities and future items which have been committed to.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board A K Richardson

A K Richardson (Jul 31, 2023 16:25 GMT+1) A.K. Richardson Trustee 26 July 2023

Page 3

T21 Birch Tree Cafe Independent Examiners Report

Independent Examiner's Report to the trustees of T21 Birch Tree Cafe

I report to the charity trustees on my examination of the financial statements of T21 Birch Tree Cafe for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Kate Howitt FCCA Brooks & Partners Accountants Ltd 22 St Peter's Street Stamford Lincolnshire

PE9 2PF 26 July 2023

Page 4

T21 Birch Tree Cafe Statement of Financial Activities

for the year ended 31 March 2023

Notes
Income and endowments
from:
Donations and legacies
4
Other trading activities
5
Investments
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
10
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
53,319
153,690
588		 Restricted
funds
2023
£
33,242
-
-		 Total funds
2023
£
86,561
153,690
588		 Total funds
2022
£
279,902
30,860
16
207,597
147,638
5,833
37,030		 33,242
-
23,620
13,963		 240,839
147,638
29,453
50,993		 310,778
36,120
11,630
61,902
190,501
-		 37,583
-		 228,084
-		 109,652
-
17,096
2,564		 (4,341)
(2,564)		 12,755
-		 201,126
-
19,660 (6,905) 12,755 201,126
19,660
366,142		 (6,905)
44,448		 12,755
410,590		 201,126
209,463
385,802 37,543 423,345 410,589

Page 5

T21 Birch Tree Cafe Summary Income and Expenditure Account

for the year ended 31 March 2023

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2023
£
240,251
588
240,839
184,700
43,384
228,084
12,755
12,755		 2022
£
310,762
16
310,778
60,405
49,247
109,652
201,126
201,126

Page 6

T21 Birch Tree Cafe Balance Sheet

at 31 March 2023

Company No.
CE015424
Notes
2023
£
Fixed assets
Tangible assets
12
122,872
122,872
Current assets
Stocks
13
-
Debtors
14
14,752
Cash at bank and in hand
299,038
313,790
Creditors:Amount falling due within one year
15
(13,317)
Net current assets
300,473
Total assets less current liabilities
423,345
Net assets excluding pension asset or liability
423,345
Total net assets
423,345
The funds of the charity
Restricted funds
16
Restricted income funds
37,543
37,543
Unrestricted funds
16
General funds
379,176
Designated funds
6,626
385,802
Reserves
16
Total funds
423,345		 2022
£
173,911
173,911
780
591
243,382
244,753
(8,074)
236,679
410,590
410,590
410,590
44,448
44,448
366,142
-
366,142
410,590

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 26 July 2023

And signed on its behalf by:

A K Richardson

A K Richardson (Jul 31, 2023 16:25 GMT+1)

A.K. Richardson

Trustee

Page 7

T21 Birch Tree Cafe Balance Sheet 26 July 2023 Page 8

T21 Birch Tree Cafe Notes to the Accounts

for the year ended 31 March 2023

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

T21 Birch Tree Cafe Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 10

T21 Birch Tree Cafe Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 11

T21 Birch Tree Cafe

Notes to the Accounts

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Other trading activities
Investments
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations
Grants
5
Income from other trading activities
Cafe - Income		 Unrestricted
£
13,319
40,000
53,319		 Unrestricted
funds
2022
£
254,392
30,860
16
285,268
36,120
11,630
61,902
109,652
175,616
175,616
175,616
190,526
366,142
Restricted
£
-
33,242
33,242
Unrestricted
£
153,690
153,690		 Restricted
funds
2022
£
25,510
-
-
25,510
-
-
-
-
25,510
25,510
25,510
18,938
44,448
Total
2023
£
13,319
73,242
86,561
Total
2023
£
153,690
153,690		 Total funds
2022
£
279,902
30,860
16
310,778
36,120
11,630
61,902
109,652
201,126
201,126
201,126
209,464
410,590
Total
2022
£
215,003
64,899
279,902
Total
2022
£
30,860
30,860

Page 12

T21 Birch Tree Cafe Notes to the Accounts

6 Income from investments

Bank Interest Received
7
Expenditure on raising funds
Costs of generating voluntary
income
Donations
Fundraising trading costs
Cafe - Cost of goods sold
Cafe - Staff costs
Cafe - Other direct costs
8
Expenditure on charitable activities
Expenditure on charitable
activities
Project costs
Staff costs
Governance costs
Accountancy
9
Other expenditure
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs		 Unrestricted
£
1,500
-
4,333
5,833
Unrestricted
£
1,467
1,821
29,421
3,818
503
37,030		 Unrestricted
£
588
588
Unrestricted
£
574
58,971
75,702
12,391
147,638
Restricted
£
6,314
17,306
-
23,620
Restricted
£
-
-
13,963
-
-
13,963		 Total
2023
£
588
588
Total
2023
£
574
58,971
75,702
12,391
147,638
Total
2023
£
7,814
17,306
4,333
29,453
Total
2023
£
1,467
1,821
43,384
3,818
503
50,993		 Total
2022
£
16
16
Total
2022
£
1,129
12,726
18,285
3,980
36,120
Total
2022
£
5,796
3,434
2,400
11,630
Total
2022
£
1,076
6,441
49,247
1,372
3,766
61,902

Page 13

T21 Birch Tree Cafe Notes to the Accounts

10 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
Independent Examiner's fee
11 Staff costs
No employee received emoluments in excess of £60,000.
12 Tangible fixed assets
Cost or revaluation
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation and
impairment
At 1 April 2022
Depreciation charge for the
year
At 31 March 2023
Net book values
At 31 March 2023
At 31 March 2022
13 Stocks
Raw materials and consumables
Carrying value analysed by activities
Cafe - Cost of goods sold
14 Debtors
VAT recoverable
Other debtors
Prepayments and accrued income		 2023
£
43,384
4,332
£
188,541
2,852
(11,781)
179,612
37,708
33,566
71,274
108,338
150,833
2023
£
-
-
2023
£
-
-
2023
£
12,125
103
2,524
14,752		 £
34,617
7,709
(6,435)
35,891
11,539
9,818
21,357
14,534
23,078		 2022
£
49,247
2,400
£
223,158
10,561
(18,216)
215,503
49,247
43,384
92,631
122,872
173,911
2022
£
780
780
2022
£
780
780
2022
£
-
103
488
591

Page 14

T21 Birch Tree Cafe Notes to the Accounts

15 Creditors:

amounts falling due within one year

Creditors:
amounts falling due within one year
Bank loans and overdrafts
Trade creditors
Other creditors
Accruals		 2023
£
420
4,261
1,287
7,349
13,317		 2022
£
-
1,476
106
6,492
8,074

Page 15

T21 Birch Tree Cafe Notes to the Accounts

16 Movement in funds

16 Movement in funds
At 1 April
2022
31,919
5,548
6,164
817
-
-
-
-
44,448
366,142
-
-
410,590		 Incoming
resources
(including
other
gains/losses)
£
4,703
-
-
-
20,000
5,190
2,049
1,300
33,242
53,907
153,690
153,690
240,839		 Resources
expended
£		 Gross
transfers
£
(768)
(1,548)
298
(817)
497
-
(341)
115
(2,564)
2,564
-
-
-		 At 31
March
2023
£
26,940
3,000
4,143
-
-
3,460
-
-
Restricted funds:
Restricted income funds:
Grantscape
The Screwfix Foundation
The Finnis Scott Foundation
Rotary Club
Mrs Betty Margaret Littler
Foundation
Cummins
Mrs Betty Margaret Littler
Foundation
Gretton Site
Total
Unrestricted funds:
General funds
Designated funds:
Birch Tree Cafe
Total
Total funds
(8,914)
(1,000)
(2,319)
-
(20,497)
(1,730)
(1,708)
(1,415)
(37,583)
(43,437)
(147,064)
(147,064)
(228,084)
37,543
379,176
6,626
6,626
423,345

Purposes and restrictions in relation to the funds:

Restricted funds: Grantscape The Screwfix Foundation The Finnis Scott Foundation Cover cost of creating a garden Rotary Club Support for fixtures in staff area Mrs Betty Margaret Littler Foundation Cummins Cover cost of secure gating Mrs Betty Margaret Littler Cover cost of soundproofing Foundation Gretton Site Provision of garden benches Designated funds: Birch Tree Cafe Not for profit cafe

Support for building cost of not for profit cafe Cover costs of converting bathrooms for adult use Cover cost of creating a garden Support for fixtures in staff area Provision of activities and activity staffing

Page 16

T21 Birch Tree Cafe Notes to the Accounts

17 Analysis of net assets between funds

17 Analysis of net assets between funds
Fixed assets
Net current assets
18 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
85,329
300,473
385,802
At 1 April
2022
£		 Restricted
funds
£
37,543
-
37,543
Cash flows
£		 Total
£
122,872
300,473
423,345
At 31
March
2023
£
243,382 55,656 299,038
243,382
243,382		 55,656
55,656		 299,038
299,038

19 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 17

T21 Birch Tree Cafe Detailed Statement of Financial Activities

for the year ended 31 March 2023

Income and endowments from:
Donations and legacies
Donations
Grants
Other trading activities
Cafe - Income
Investments
Bank Interest Received
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Donations
Costs of other trading activities
Cafe - Cost of goods sold
Cafe - Staff costs
Cafe - Other direct costs
Total of expenditure on raising
funds
Charitable activities
Project costs
Staff costs
Governance costs
Accountancy
Total of expenditure on charitable
activities
Employee costs
Staff training
Staff welfare
Temporary staff		 Unrestricte
d funds
2023
£
13,319
40,000
53,319
153,690
153,690
588
588
207,597
574
574
58,971
75,702
12,391
147,064
147,638
1,500
-
1,500
4,333
4,333
5,833
114
547
806
1,467		 Restricted
funds
2023
£
-
33,242
33,242
-
-
-
-
33,242
-
-
-
-
-
-
-
6,314
17,306
23,620
-
-
23,620
-
-
-
-		 Total funds
2023
£
13,319
73,242
86,561
153,690
153,690
588
588
240,839
574
574
58,971
75,702
12,391
147,064
147,638
7,814
17,306
25,120
4,333
4,333
29,453
114
547
806
1,467		 Total funds
2022
£
215,003
64,899
279,902
30,860
30,860
16
16
310,778
1,129
1,129
12,726
18,285
3,980
34,991
36,120
5,796
3,434
9,230
2,400
2,400
11,630
938
-
138
1,076

Page 18

T21 Birch Tree Cafe

Detailed Statement of Financial Activities

Premises costs
Rent
Rates
Light, heat and power
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Plant and
Machinery
Bank charges
Exchange rate (gain)/loss
General insurances
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 (3,912)
1,744
2,245
1,744
1,821
23,652
5,769
198
(118)
1,414
728
477
1,119
33,239
503
503
37,030
190,501
-
17,096
2,564
19,660
-
19,660
366,142
385,802		 -
-
-
-
-
9,914
4,049
-
-
-
-
-
-
13,963
-
-
13,963
37,583
-
(4,341)
(2,564)
(6,905)
-
(6,905)
44,448
37,543		 (3,912)
1,744
2,245
1,744
1,821
33,566
9,818
198
(118)
1,414
728
477
1,119
47,202
503
503
50,993
228,084
-
12,755
-
12,755
-
12,755
410,590
423,345		 3,912
341
1,627
561
6,441
37,708
11,539
18
-
510
491
-
353
50,619
3,766
3,766
61,902
109,652
-
201,126
-
201,126
-
201,126
209,463
410,589

Page 19

T21BirchTreeCafe_31-03-2023_Accounts

Final Audit Report

2023-07-31

Created: 2023-07-31 By: Kate Howitt (kate@brooksandpartners.com) Status: Signed Transaction ID: CBJCHBCAABAAI2KWwms_ESIOdTV0obUGl9lRADT8sx8Y

"T21BirchTreeCafe_31-03-2023_Accounts" History

Document created by Kate Howitt (kate@brooksandpartners.com)

2023-07-31 - 3:03:11 PM GMT- IP address: 195.224.21.118

Document emailed to kim.richardson@t-21.co.uk for signature

2023-07-31 - 3:04:29 PM GMT

Email viewed by kim.richardson@t-21.co.uk

2023-07-31 - 3:24:37 PM GMT- IP address: 81.149.146.84

Signer kim.richardson@t-21.co.uk entered name at signing as A K Richardson 2023-07-31 - 3:25:34 PM GMT- IP address: 81.149.146.84

Document e-signed by A K Richardson (kim.richardson@t-21.co.uk)

Signature Date: 2023-07-31 - 3:25:36 PM GMT - Time Source: server- IP address: 81.149.146.84

Agreement completed.

2023-07-31 - 3:25:36 PM GMT