## **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:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
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**
- 1 **Accounting policies**
## **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**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
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**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **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