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2021-03-31-accounts

Page
Trustees'
annual
report
Independent
examiner's
report		 to the trustees 14
Statement offinancial
activities		 15
Statement offinancial
position
Statement ofcash flows 17
Notes to the financial statements 18
The following pages do not form part of the financial statements
Detailed statement
offinancial		 activities 28
Notes to the detailed statement of financial activities

Registered charity name Beacon Bolton Counselling Beacon Bolton Counselling Service
Charity registration number 1181596
Principal office Bolton Hub
Bold Street
Bolton
BL1 1LS
Greater Manchester
The trustees Mrs A Gill
MRS V Entwistle (Resigned 31 August 2020)
Mr M Wakeling
Mrs R Liddell
Mr D Carabine (Appointed 27 July 2021)
Bank National
Westminster		 Bank pic (Nat West Bank)
4 Standishgate
Wigan
WN1 1UE
Independent examiner Barry Fine FCA
Parkgates
Bury New Road
Prestwich
Manchester
Lancashire
M25 OJW

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note E 6 E E
Income and endowments
Donations
and legacies		 4 528 528 4,576
Charitable
activities		 5 57,961 15,447 73,408 66,826
Investment
income		 6 17
Total income 58,489 15,447 73,936 71,419
Expenditure
Expenditure
on charitable		 activities 7,8 68,079 14,067 82,146 86,333
Total expenditure 68,079 14,067 82,146 86,333
Net expenditure (9,590) 1,380 (8,210) (14,914)
Transfers
between		 funds 1,380 (1,380)
Net movement
in funds		 (8,210) (8,210) (14,914)
Reconciliation
offunds
Total funds brought forward 77,603 77,603 92,517
Total funds carried forward 69,393 69,393 77,603

2021 2020
Note 6
Fixed assets
Tangible fixed assets 14 2,832
Current assets
Debtors
Cash at bank and in		 hand 15 13,599
55,430		 25,040
54,948
69,029 79,988
Creditors: amounts falling due within one year 16 2,468 2,385
Net current assets 66,561 77,603
Total assets less current liabilities 69,393 77,603
Net assets 69,393 77,603
Funds ofthe charity
Unrestricted
funds		 69,393 77,603
Total charityfunds 18 69,393 77,603

Year ended 31 March 2021
2021 2020
Cash flows from operating activities
Net expenditure (8,210) (14,914)
Adjustments
for.
Depreciation
oftangible fixed assets		 1,416
Other interest receivable and similar income (17)
Accrued expenses/(income) 154 (153)
Changesin:
Trade and other debtors
Trade and other creditors		 11,441
(71)		 1,408
1,017
Cash generated
from operations		 4,730 (12,659)
Interest received 17
Net cash from/(used
in) operating
activities		 4,730 (12,642)
Cash flows from investing activities
Purchase oftangible assets (4,248)
Net cash used in investing
activities		 (4,248)
Net increasel(decrease)
in
Cash and cash equivalents		 cash and cash
at beginning		 equivalents
ofyear		 482
54,948		 (12,642)
67,590
Cash and cash equivalents at end ofyear 55,430 54,948

4. Donations and legac ies
Unrestricted Total Funds Unrestdcted Total Funds
Funds 2021 Funds 2020
6
Donations
Donations type 1 528 528 4,576 4,576
5. Charitable activities
Unrestdicted Restricted Total Funds
Funds
f		 Funds 2021
6
Sale ofgoods/services as part ofdirect charitable
activities 47,961 47,961
Grants 10,000 15,447 25,447
57,961 15,447 73,408

Charitable
activities		 (chhtihhee
Unrestricted Restricted Total Funds
Funds Funds 2020
F
Sale ofgoods/services as part ofdirect charitable
activities 66,826 66,826
Grants
66,826 66,826

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
K E E E
Bank interest receivable type 1 17 17
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 202'I
6 E 6
Counselling 67,477 14,067 81,544
Support costs 602 602
68,079 14,067 62,146
Unrestricted Restricted Total Funds
Funds Funds 2020
Counselling 85,733 85,733
Support costs 600 600
86,333 86,333

Expenditure on charitable
a		 ctivities by activity typ e
Activities
undertaken Total funds Total fund
directly
6		 Support costs
f		 2021 2020
f
Counselling
Governance		 costs 81,544 602 81,544
602		 85,733
600
81,544 602 82,146 86,333

9. Analysis of su pport cos ts
Analysis of
support costs
activity 1 Total 2021 Total 2020
E E
Governance costs 602 602 600
10. Net expenditure
Net expenditure is stated after charging/(crediting):
2021 2020
Depreciation of tangible fixed assets 1,416
11. Independent examination fees
2021 2020
E
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 602 600

Staff cos ts
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
E
Wages and salaries 49,755 44,580
Social security costs 442 671
Employer contdibutions to pension plans 465 212
50,662 45,463

14. Tangible fixed ass ets
Equipment
Cost
At 1 April 2020
Additions 4,248
At 31 INarch 2021 4,248
Depreciation
At 1 April 2020
Charge for the year 1,416
At 31 March 2021 1,416
Carrying
amount
At 31 March 2021 2,832
At 31 March 2020
15. Debtors
2021
f		 2020
6
Trade debtors 11,599 25,040
Prepayments
and accrued income		 2,000
13,599 25,040
16. Creditors: amounts falling due within one year
2021 2020
6
Accruals and deferred income 1,346 1,192
Social security and other taxes 1,025 1,193
Other creditors 97
2,468 2,385

At 1 April At 31 March
2020 Income
f		 Expendituref Transfers
f		 2021
General funds 77,603 58,489 (68,079) 1,380 69,393
At 1 April At 31 March
2019 Income Expendituref Transfers
f		 2020
f
General funds 92,517 71,419 (86,333) 77,603
Restricted funds
At 1 April At 31 March
2020
Restricted
Fund 1-		 Income
f		 Expenditure
f		 Transfers
f		 2021
desc in a/cs 15,447 (14,067) (1,380)
At 1 April At 31 March
2019
f		 Income
f		 Expenditure
f		 Transfers 2020
Restricted
Fund 1
desc in a/cs
Analysis ofnet assets between funds
Unrestricted Total Funds
Funds
f		 2021
f
Tangible fixed assets 2,832 2,832
Current assets 69,029 69,029
Creditors less than 1 year (2,468) (2,468)
Net assets 69,393 69,393
Unrestricted Total Funds
Funds
f		 2020
Tangible fixed assets
Current assets 79,988 79,988
Creditors less than 1 year (2,385) (2,385)
Net assets 77,603 77,603

2021 2020
6
Income and endowments
Donations
and legacies
Donations
type 1		 528 4,576
Charitable
activities
Sale ofgoods/services as part ofdirect charitable activities 47,961 66,826
Grants 25,447
73,406 66,826
Investment
income
Bank interest receivable type 1 17
Total income 73,936 71,419
Expenditure
Expenditure
on charitable		 activities
Purchases 3,093 11,119
Wages and salaries 49,755 44,580
Employer's
NIC		 442 671
Pension costs 465 212
Rent
Repairs and maintenance		 16,620 16,520
6
Insurance
Other establishment
Legal and professional		 fees 1,901
250
752		 1,877
1,504
760
Telephone 1,257 662
Other office costs
Depreciation		 607
1,416		 1,184
advertising 23 667
computer costs
training
sundries		 2,176
2,390
999		 3,757
1,262
1,552
82,146 86,333
Total expenditure 82,146 86,333
Net expenditure (8,210) (14,914)

2021 2020
Expenditure
on		 charitable activities
Counselling
Activities undertaken directiy
Direct charitable activity 1 - purchases 3,093 11,119
Direct charitable activity 1 - wages/salaries 49,755 44,580
Direct charitable activity 1 - employer's NIC 442 671
Direct charitable activity 1 - pension costs 465 212
Direct charitable activity 1 - rent 16,620 16,520
Direct charitable activity 1 - repairs & maintenance 6
Direct charitable activity 1 - insurance 1,901 1,877
Direct charitable activity 1 - other establishment 250 1,504
Direct charitable activity 1 - legal and professional fees 150 160
Direct charitable activity 1 - telephone 1,257 662
Direct charitable activity 1 - other office costs 607 1,184
Direct charitable activity 1 - depreciation 1,416
advertising 23 667
computer costs 2,176 3,757
training 2,390 1,262
sundries 999 1,552
81,544 85,733
Governance costs
Governance costs - accountancy fees 602 600
Expenditure
on		 charitable activities 82,146 86,333