2022-03-31-accounts

Trustees' Annual Report		1 —ll
Independent Examiner's	Report
Statement ofFinancial Activities		13
Balance Sheet		14
Statement ofCash Flows		15
Notes to the Accounts		16-35

					2022		2021
				Restricted	Unrestricted
				Funds	Funds	Total	Total
			Note
Income and endowments		from:
Donations and legacies					124,530	124,530	153,437
Charitable activities				436,884	89,401	526,285	539,464
Other trading income					1,255	1,255	923
Total income and	endowments			436,884	215,186	652,070	693,824
Expenditure on:
Charitable activities			5,6	510,218	74,220	584,438	575,887
Raising funds				2,051	2,541	4,592	3,341
Total expenditure				512,269	76,761	589,030	579,228
Net income/(expenditure)		before transfers		(75,385)	138,425	63,040	114,596
Transfer between	funds			53,368	(53,368)
Net movement in funds				(22,017)	85,057	63,040	114,596
Reconciliation offunds:
Total funds brought	forward		14	54,452	493,352	547,804	433,208
Total funds carried	forward		14	32,435	578,409	610,844	547,804

				2022	2021
			Note
Cash flow from operating		activities	18	(46,813)	235,567
Cash flow &om investing	activities
Payments to acquire intangible assets					2,451
Payments to acquire tangible assets				3,990	8,100
				3,990	10,551
Net increase/(decrease)	in cash equivalents			(50,803)	225,016
Cash and cash equivalents		at start ofApril 2021		303,323	78,307
Cash and cash equivalents		at end ofMarch 2022		252,520	303,323
Cash and cash equivalent		consists of:
Cash at bank and in hand				252,520	303,323

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							2022	2021
Accountancy and payroll							8,463	2,352
Independent Examination							2,200	2,200
Human resources								3,280
Legal							1,754	1,912
Trustee travel expenses							139
General							1,200	5,013
							13,756	14,757
Net Income for the Year
							2022	2021
Net income for the year is stated after charging				or crediting:
Depreciation on tangible fixed assets							8,093	5,935
Amortisation ofintangible		fixed assets					3,750	3,581
Independent Examination							2,200	2,200
Operating lease rentals							1,704	1,296
Emoluments ofEmployees
The average monthly number ofemployees			and	full-time	equivalent	(FTE)was:
							2022	2021
Next Steps								3
Recovery College								5
European Projects								6'
Tra1111llg								1
General								3
							19	18
The cost ofthe employees	was:
							2022	2021
Wages and salaries							383,763	337,600
Social security costs							27,645	23,251
Pension contributions							7,391	6,346
Non payroll human resource		costs					8,185	18,850
							426,984	386,047

		Website	Total
Cost
As at 1 April 2021		15,000	15,000
Additions
Disposals
As at 31March 2022		15,000	15,000
Amortisation
As at 1 April 2021 Charge for the year Eliminated on disposals As at 31March 2022		(3,869) (3,750) ~7,619)	(3,869) (3,750) ~(7,619
Net BookValue
As at 31March 2022		7,381	7,381
As at31March 2021		11,131	11,131
Tangible Fixed Assets
	Freehold	Other	Total
	Land and	Equipment
	Buildings
Cost
As at 1 April 2021	213,301	67,834	281,135
Additions		3,990	3,990
Disposals
As at 31March 2022	213,301	71,824	285,125
Depreciation
As at 1 April 2021	(55,226)	(52,786)	(108,012)
Charge for the year	(3,375)	(4,718)	(8,093)
Eliminated on disposals As at 31March 2022	~58,601)	~(57,504	~116,105)
Net BookValue
As at 31March 2022	154,700	14,320	169,020
As at 31March 2021	158,075	15,048	173,123

	2022	2021
Accrued income	223,423	119,355
P repayments	3,202	5,005
Other debtors	1,169	14,105
	227,794	138,465

	2022	2021
Trade creditors Other taxes and social security Accruals Deferred income	29,316 10,504 2,343	5,151 6,557 7,756 56,293
Other creditors	3,708	2,481
	45,871	78,238

		2022
As at 1 April 2021		56,293
Additions	during the year
Amounts	released to income	(56,293)
As at 31	March 2022

	Balance					Balance
	At 1April			Transfer	Transfer	At 31March
Restricted funds	2021	Income	Expenditure	In	Out	2022
EU Projects
PONToon (Interreg Channel) PATH (Interreg 2 Seas) TRAFFIR (Erasmus+) PAFYP (Erasmus+) SPEED-You-UP (Interreg 2 Seas) HAIRE (Interreg 2 Seas)	3,664 14,214 6,648	43,475 1,795 47,876 17,212	6,630 64,662 12,973 8,443 58,629 26,332	2,966 21,187 10,753 9,120		1,241
Non KU Projects
Recovery College (Plymouth
City Council) Next Steps (National Lottery)	22,759	116,669 47,252	126,011 70,011	9,342
Growth Project (National Mind) Devon Mental Health Alliance		22,000	18,787			3,213
(NHSE) Alcohol &Mental Health Project		11,685	11,685
(Plymouth City Council)		53,129	53,129
Wellbeing (Plymouth City Council) WfER Feel Good Grant	4,167	9,923	360 7,104			3,807 2,819
(Devon Community Foundation) Living Options Contract (COMF) Other	3,000	6,390 44,033 15,445	3,421 28,647 15,445			2,969 15,386 3,000
	54,452	436,884	512,269	53,368		32,435
Unrestricted Funds
General fund Designated Funds	229,098	215,186	76,761		97,094	270,429
Salary costs Digital costs Relocation expenses EUprojects Redundancy costs Capital fund	20,000 5,000 25,000 30,000 184,254			30,000 30,000 3,990	8,421 11,843	20,000 5,000 16,579 30,000 60,000 176,401
	493,352	215,186	76,761	63,990	117,358	578,409
Total	547,804	652,070	589,030	117,358	117,358	610,844

Fund Reconciliation
			Balance					Balance
			At 1April			Transfer	Transfer	At 31March
			2020	Income	Expenditure	In	Out	2021
Restricted funds
EU Projects
PONToon (Interreg Channel) COBALT (Erasmus+)			8,832	62,361 4,200	58,697 13,032			3,664
PATH (Interreg 2 Seas)			961	14,314	58,658	43,383
DAUPR (Erasmus+)				1,938	1,938
TRAFFIR (Erasmus+) PAFYP (Erasmus+) SPEED-You-UP (Interreg 2		Seas)	7,202 5,256	74,296 47,285 35,907	67,304 45,893 56,830	20 20,923		14,214 6,648
HAIRE (Interreg 2 Seas)				21,056	31,716	10,660
Non EUProjects
Recovery College (Plymouth
City Council)				114,303	98,318		15,985
Next Steps (National	Lottery)		21,967	92,922	92,130			22,759
Website development	(Lloyds
Bank Foundation			7,440				7,440
Development Fund (National		Mind)		19,599	19,599
VCSEWellbeing (Plymouth		City
Council) Covid 19Emergency	(National			5,000	833			4,167
Lottery)				25,000	25,000
Other			3,020	5,940	3,932		2,028	3,000
			54,678	524,121	573,880	74,986	25,453	54,452
Unrestricted Funds
General fund			110,311	169,703	5,348		45,568	229,098
Designated Funds
Salary costs						20,000		20,000
Digital costs						5,000		5,000
Building refurbishment EUprojects			25,000 30,000				30,000	25,000
Redundancy costs			30,000					30,000
Capital fund			183,219			1,035		184,254
			378,530	169,703	5,348	26,035	75,568	493,352
Total			433,208	693,824	579,228	101,021	101,021	547,804

	Unrestricted	Designated	Restricted
	Funds	Funds	Funds	Total
2022
Fixed assets Net current assets	270,429	176,401 131,579	32,435	176,401 434,443
Total	270,429	307,980	32,435	610,844
2021
Fixed assets Net current assets	229,008	184,254 80,000	54,542	184,254 363,550
Total	229,008	264,254	54,542	547,804

	2022	2021
Net income for the year	63,040	114,596
Depreciation oftangible fixed assets Amortisation ofintangible fixed assets (Increase)/decrease in debtors Increase/(decrease) in creditors Increase/(decrease) in provisions	8,093 3,750 (89,329) (32,367)	5,935 3,581 60,247 51,208
	(46,813)	235,567