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2022-03-31-accounts

Page
Trustees'
annual
report
Independent
examiner's
report to the trustees
Statement
offinancial
activities
15
Statement offinancial
position
16
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
offinancial activities 29

Registered charity name Beacon Bolton Counselling Beacon Bolton Counselling Serv!ce
Charity registration number 1181596
Principal office Bolton Hub
Bold Street
Bolton
BL1 1LS
Greater Manchester
The trustees Mrs Anne
Gill
(January 2019)
Mr Martin Wakeling (resigned November 2021)
Mrs Rita Liddell (March 2019)
Mr David Carabine (resigned December 2022)
Mr David Tucker (appointed October 2022)
Bank National
Westminster
Bank pic (Nat West Bank)
4Standishgate
Wigan
WN1 1UE
Independent examiner Barry Fine FCA
Parkgates
Bury New Road
Prestwich
Manchester
Lancashire
M25 OJW

2022 2022 2021
Unrestricted
funds Total funds Total funds
Note 8 f
Income and endowments
Donations
and
legacies 4 2,153 2,153 528
Charitable
activities
5 64,159 64,159 73,408
Total income 66,312 66,312 73,936
Expenditure
Expenditure
on
charitable activities 6,7 86,044 86,044 82,146
Total expenditure 86,044 86,044 82,146
Net expenditure and net movement in funds (19,732) (19,732) (8,210)
Reconciliation offunds
Total funds brought forward 69,393 69,393 77,603
Total funds carried forward 49,661 49,661 69,393

Note 2022
f
2021
r.
Fixed assets
Tangible fixed assets 13 1,416 2,832
Current assets
Debtors 16,245 13,599
Cash at bank and in hand 37,167 55,430
53,412 69,029
Creditors: amounts falling due within one year 15 5,167 2,468
Net current assets 48,245 66,561
Total assets less current liabilities 49,661 69,393
Net assets 49,661 69,393
Funds ofthe charity
Unrestricted
funds
49,661 69,393
Total charity funds 17 49,661 69,393

2022 2021
E
Cash flows from operating activities
Net expenditure (19,732) (8,210)
Adjustments
for:
Depreciation
oftangible fixed assets
1,416 1,416
Accrued expenses 2,267 154
Chengesin:
Trade and other debtors (2,646) 11,441
Trade and other creditors 432 (71)
Cash generated
from operations
(18,263) 4,730
Net cash (used in)/from
operating
activities (18,263) 4,730
Cash flows from investing activities
Purchase oftangible assets (4,248)
Net cash used in investing
activities
(4,248)
Net (decrease)/increase
in
cash and cash equivalents (18,263) 482
Cash and cash equivalents at beginning ofyear 55,430 54,948
Cash and cash equivalents at end ofyear 37,167 55,430

Donations and legaci es
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
E
Donations
Donations type 1 2,153 2,153 528 528
Charitable activities
Unrestricted Restncted Total Funds
Funds Funds 2022
F 6
Sale ofgoods/services as part ofdirect charitable
activities 64,159 64,159
Grants
64,159 64,159

Unrestricted Restricted Total Funds
Funds Funds 2021
6 K
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
Expenditure
on charitable activit
ies
by fund type
Unrestricted Restricted Total Funds
Funds Funds 2022
6 6
Counselling 84,244 84,244
Supportcosts 1,800 1,800
86,044 86,044
Unrestricted Restricted Total Funds
Funds Funds 2021
6 F
Counselling 67,477 14,067 81,544
Support costs 602 602
68,079 14,067 82,146

Expenditure on charitable
a
ctivities
by activity type
Activities
undertaken Support Total funds Total fund
directly costs 2022 2021
K 6
Counselling 84,244 84,244 81,544
Governance costs 1,800 1,800 602
84,244 1,800 86,044 82,146

Analysis of
support costs
activity
f
1 Total 2022 Total 2021
Governance costs 1,800 1,800 602
9. Net expenditure
Net expenditure is stated after charging/(crediting):
2022 2021
Depreciation of tangible fixed assets 1,416 1,416
10. Independent examination fees
2022 2021
F
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 1,800 602

Staffcos ts
The total staff costs and employee benefits for the reporting period are analysed
as
follows:
2022 2021
6
Wages and salaries 49,626 49,755
Social security costs 407 442
Employer contributions to pension plans 462 465
50,495 50,662

Tangible fixed assets
Equipment
E
Cost
At 1 April 2021 and 31 INarch 2022 4,248
Depreciation
At 1 April 2021 1,416
Charge for the year 1,416
At 31March 2022 2,832
Carrying
amount
At 31March 2022 1,416
At 31 March 2021 2,832

14. Debtors
2022 2021
E E
Trade debtors 16,245 11,599
Prepayments and accrued income 2,000
16,245 13,599
16. Creditors: amounts falling due within one year
2022 2021
E
Accruals and deferred income 3,613 1,346
Social secudity and other taxes 1,018 1,025
Other creditors 536 97
5,167 2,468

At
At 31 March 20
1 April 2021 Income Expenditure Transfers 22
E 6 E
General funds 69,393 66,312 (86,044) 49,661
At
At 31 March 20
1 April 2020 Income Expenditure Transfers 21
K E E
General funds 77,603 58,489 (68,079) 1,380 69,393

Analysis ofnet as sets between funds
Unrestricted Total Funds
Funds 2022
F
Tangible fixed assets 1,416 1,416
Current assets 53,412 53,412
Creditors less than 1 year (5,167) (5,167)
Net assets 49,661 49,661
Unrestricted Total Funds
Funds 2021
E
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

Analy sis ofc han ges
in net debt
At
At 1 Apr 2021 Cash flows 31 Mar 2022
Cash at bank and in hand 55,430 (18,263) 37,167