2023-05-31-accounts - James Hopkins Trust

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	Page	Page
Report ofthe Trustees	1	to	4
Independent Examiner's Report
Statement ofFinancial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements	10	to	19

		F	or The Year	Ended 31 Ma 2	023
						31.5.23	31.5.22
				Unrestricted	Restricted	Total	Total
				fund	funds	funds	funds
			Notes		8	E	F
INCOME AND ENDOWMENTS Donations and legacies		FROM	2	244,651		244,651	191,924
Charitable activities Respite Care				113,650	296,492	410,142	296,172
Other trading activities Investment income				11,065 4,427		11,065 4,427	11,496 213
Total				373,793	296,492	670,285	499,805
EXPENDITURE ON Raising funds				77,429		77,429	63,575
Charitable activities Respite Care Support Services				107,379 195,674	335,162	442,541 195,674	369,770 165,052
Total				380,482	335,162	715,644	598,397
NET INCOME/(EXPENDITURE)				(6,689)	(38,670)	(45,359)	(98,592)
RECONCILIATION Total funds brought	OF FUNDS forward			780,447	1,142,475	1,922,922	2,021,514
TOTAL FUNDS CARRIED FORWARD				773,758	1,103,805	1,877,563	1,922,922

	James Ho k	ins Trust
	Balance	Sheet
	~31 III	2323
				31.5.23	31.5.22
	Unrestncted		Restricted	Total	Total
	Notes	fund	funds f	funds 6	funds E
FIXEDASSETS Tangible assets	12	27,264	1,103,804	1,131,068	1,136,070
CURRENT ASSETS Debtors Cash at bank and in hand	13	760,370		760,370	25,758 774,001
		760,370		760,370	799,759
CREDITORS Amounts falling due within one year	14	(13,876)		(13,875)	(12,907)
NET CURRENT ASSETS		746,494		746,495	786,852
TOTAL ASSETS LESSCURRENT	LIABILITIES	773,758	1,103,805	1,877,563	1,922,922
NET ASSETS		773,758	1,103,805	1,877,563	1,922,922
FUNDS Unrestricted funds Restricted funds	15			773,758 1,103,805	780,447 1,142,475
TO'TAL FUNDS				1,877,563	1,922,922

			James Ho kins Trust
			Cash Flow Statement
			For The Year Ended 31 IVia	2023
				31.5.23	31.5.22
			Notes	5	E
Cash flows from operating activities Cash generated from operations				(1,974)	(32,331)
Net cash used in operating	activities			(1,974)	(32,331)
Cash flows from investing activities Purchase oftangible fixed assets Interest received				(16,084) 4,427	(2,502) 213
Net cash used in investing	activities			(11,657)	(2,289)
Change in cash and cash the reporting period		equivalents	in	(13,631)	(34,620)
Cash and cash equivalents beginning ofthe reporting		at the period		774,001	808,621
Cash and cash equivalents the reporting period		at the end	of	760,370	774,001

	Notes to the Cash Flow Statement For The Year Ended 31 Ma 2023	Notes to the Cash Flow Statement For The Year Ended 31 Ma 2023	Notes to the Cash Flow Statement For The Year Ended 31 Ma 2023	Notes to the Cash Flow Statement For The Year Ended 31 Ma 2023	Notes to the Cash Flow Statement For The Year Ended 31 Ma 2023
RECONCILIATION OF NET	EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.5.23					31.5.22
Net expenditure for the reporting Financial Activities)		period (as per the Statement	of	(45,359)		(98,592)
Adjustments for: Depreciation charges Interest received Decrease in debtors Increase in creditors				21,086 (4,427) 25,758 968		27,540 (213) 31,851 7,083
Net cash used in operations				(1,974)		(32,331)
ANALYSIS OF CHANGES	IN NET	FUNDS
			At 1.6.22	Cash flow	At 31.5.23
			F	6		5
Net cash Cash at bank and in hand			774,001	(13,631)		760,370
			774,001	(13,631)		760,370
Total			774,001	(13,631)		760,370

Tangible fixed assets Depreciation is provided at the life.	following annual rat
Improvements to property Plant and machinery	10%on cost 25% on cost
Motor vehicles	20%on cost
Computer equipment	25% on cost

	For 'The Year Ended 31 lllla 2023
DONATIONS AND LEGACIES		31.5.23	31.5.22
		f	F
Donations Gift aid Legacies		237,622 7,029	168,899 8,383 14,642
		244,651	191,924
OTHER TRADING ACTIVITIES		31.5.23	31.5.22
		6	E
Social lotteries		11,065	11,496
INVESTMENT INCOME		31.5.23	31.5.22
		6	6
Deposit account interest		4,427	213
INCOME FROM CHARITABLE	ACTIVITIES	31.5.23	31.5.22
Grants	Activity Respite Care	F 327,797	6 296,172
Public authority commissions 8 contractual payments	Respite Care	82,345
		410,142	296,172
Grants received, included in the above, are as follows:		31.5.23 f	31.5.22 E
NHS England The Julia and Hans Rausing Trust Big Lottery Fund Gloucestershire County Council SLA GC Fund The Pied Piper Trust Garfied Weston Foundation Together for Short Lives Barbara Ward Children's Foundation The Sobell Foundation The Albert Hunt Trust Hospice UK The Lynn Foundation Matchroom Charitable Foundation Gloucester CC Social Services February Foundation The Baily Thomas Charitable Fund		122,867 50,000 33,315 26,010 22,000 13,200 10,000 8,755 7,000 5,000 5,000	72,222 52,020 15,246 7,000 5,000 65,520 10,000 10,000 9,996 6,286 5,000
Carried forward		303,147	258,290

CHARI	ABLEACTIVI'TIES -continued
INCOME FROM			31.5.23 E	31.5.22 f
Brought forward The Gyde Charity Other grants less than F5000			303,147 24,650	258,290 5,000 32,882
			327,797	296,172
RAISING FUNDS
Raising donations and	legacies		31.5.23	31.5.22
			F	6
Staff costs Fundraising Expenses			60,982 16,447	41,056 22,519
			77,429	63,575
CHARITABLE ACTIVITIES COSTS			Support
		Direct	costs (see
		Costs F	note 8) 6	Totalsf
Respite Care Support Services		442,541	195,674	442,541 195,674
		442,541	195,674	638,215
SUPPORT COSTS		Management	Finance	Totals
			6	F
Support Services		195,439	235	195,674
Support costs, included	in the above, are as follows:		31.5.23	31.5.22
			Support	Total
			Services	activities
			E
Wages Social security Pensions Legal and professional Insurance Computer Expenses and Training Telephone and ICT Postage and stationery Repairs			104,898 9,884 2,329 16,131 9,840 18,068 7,421 574 5,929	93,313 7,876 1,898 6,684 8,254 15,347 6,906 623 3,776
Carried forward			175,074	144,677

-tid
SUPPORT COSTS connue	31.5.23	31.5.22
	Support	Total
	Services	activities
	F	6
Brought forward Motor and Travel expenses Office Costs Bank charges and interest	179,300 2,676 13,463 235	151,203 1,456 12,153 240
	195,674	165,052


STAFF COS	S				31.5.23	31.5.22
					6	6
Wages and salaries Social security costs Other pension costs					535,833 39,629 9,676	434,907 30,085 7,872
					585,138	472,864
The average	monthly	number	ofemployees	during the year was as follows:
					31.5.23	31.5.22
					4	5
Administration					3	2
Fundraising					21	25
Nurses
					28	32

Notes to the Financial Statements -continued For The Year Ended 31 Ma 2023	Notes to the Financial Statements -continued For The Year Ended 31 Ma 2023	Notes to the Financial Statements -continued For The Year Ended 31 Ma 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted			Restricted	Total
		fund 6	fundsf	funds F
INCOME AND ENDOWMENTS Donations and legacies	FROM	191,923		191,924
Charitable activities Respite Care		59,230	236,942	296,172
Other trading activities Investment income		11,496 213		11,496 213
Total		262,862	236,943	499,805
EXPENDITURE ON Raising funds		63,575		63,575
Charitable activities Respite Care Support Services		122,036 165,052	247,734	369,770 165,052
Total		350,663	247,734	598,397
NET INCOME/(EXPENDITURE)		(87,801 )	(10,791)	(98,592)
RECONCILIATION OF FUNDS Total funds brought forward		868,248	1,153,266	2,021,514
TOTAL FUNDS CARRIED FORWARD		780,447	1,142,475	1,922,922

For T	he Year Ended 31 Ma	2023
TANGIBLE FIXED ASSETS
			Improvements
		Freehold	to	Plant and
		property F	property F	machinery 6
COST At 1 June 2022 Additions		1,098,693	68,880	220,475 7,380
At 31 May 2023		1,098,693	68,880	227,855
DEPRECIATION At 1 June 2022 Charge for year			59,893 2,891	197,338 14,684
At 31 May 2023			62,784	212,022
NET BOOK VALUE At 31 May 2023		1,098,693	6,096	15,833
At 31 May 2022		1,098,693	8,987	23,137
	Sensory Garden 6	Motor vehicles f	Computer equipment	Totals f
COST At1 June2022 Additions	95,122	11,500	26,569 8,705	1,521,239 16,085
At 31 May 2023	95,122	11,500	35,274	1,537,324
DEPRECIATION At 1 June 2022 Charge for year	95,122	11,500	21,316 3,512	385,169 21,087
At 31 May 2023	95,122	11,500	24,828	406,256
NET BOOK VALUE At 31 May 2023			10,446	1,131,068
At 31 May 2022			5,253	1,136,070

			For The Year Ended 31 Ma	2023
DEBTORS:AMOUNTS	FALLING		DUE WITHIN ONE YEAR		31.5.23	31.5.22
					6
Prepayments and accrued		income				25,758
CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR			31.5.23	31.5.22
						6
Taxation and social security Other creditors					11,054 2,821	10,662 2,245
					13,875	12,907
MOVEMENT IN FUNDS
					Net
					movement	At
				At 1.6.22	in funds	31.5.23
				6	5	6
Unrestricted funds General fund				780,447	(6,689)	773,758
Restricted funds Overnight &Respite Centre Fund Equipment &Fabric Care Fund Overnight & Respite Care Fund Day Respite Care Fund				1,098,693 6,994 11,031 25,757	(1,882) (11,031) (25,757)	1,098,693 5,112
				1,142,475	(38670)	1 103805
TOTAL FUNDS				1,922,922	(45,359)	1,877,563
Net movement in funds,	included		in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				6	F	6
Unrestricted funds General fund				373,793	(380,482)	(6,689)
Restricted funds Equipment &Fabric Care Fund Overnight & Respite Care Fund Day Respite Care Fund				98,515 197,977	(1,882) (109,546) (223,734)	(1,882) (11,031) (25,757)
				296,492	(335,162)	(38,670)
TOTAL FUNDS				670,285	(715,644)	(45,359)

Comparatives for movemen	t in fun	ds
				Net
				movement	At
			At 1.6.21	in funds	31.5.22
			6	8
Unrestricted funds
General fund			868,248	(87,801)	780,447
Restricted funds Overnight & Respite Centre Fund Equipment & Fabric Care Fund Overnight & Respite Care Fund Day Respite Care Fund			1,100,940 8,876 43,450	(2,247) (1,882) (32,419) 25,757	1,098,693 6,994 11,031 25,757
			1,153,266	(10,791)	1,142,475
TOTAL FUNDS			2,021,514	(98592)	1,922,922
Comparative net movement	in funds,	included	in the above are as follows:
			Incoming	Resources	Movement
			resources f	expended F	in funds 6
Unrestricted funds
General fund			262,862	(350,663)	(87,801)
Restricted funds
Overnight & Respite Centre Fund Equipment & Fabric Care Fund Overnight & Respite Care Fund Day Respite Care Fund			236,943	(2,247) (1,882) (32,419) (211,186)	(2,247) (1,882) (32,419) 25,757
			236,943	(247,734)	(10,791)
TOTAL FUNDS			499,805	(598,397)	(98,592)

A current		yea	r 12 months and prior year 12 months	combined position isas follows	:
					Net
					movement	At
				At 1.6.21	in funds	31.5.23
						6
Unrestricted			funds
General	fund			868,248	(94,490)	773,758
Restricted		funds
Overnight		&	Respite Centre Fund	1,100,940	(2,247)	1,098,693
Equipment		8	Fabric Care Fund	8,876	(3,764)	5,112
Overnight		&	Respite Care Fund	43,450	(43,450)
				1,153,266	(49,461)	1,103,805
TOTAL FUNDS				2,021,514	(143,951)	1,877,563

A current as follows:	year 12 months and prior year 12 month	s combined net movement in	funds, included i	n the above a
		Incoming	Resources	Movement
		resources	expended	in funds
		6	F
Unrestricted funds
General fund		636,655	(731,145)	(94,490)
Restricted	funds
Overnight	&Respite Centre Fund		(2,247)	(2,247)
Equipment	& Fabric Care Fund		(3,764)	(3,764)
Overnight	& Respite Care Fund	98,515	(141,965)	(43,450)
Day Respite Care Fund		434,920	(434,920)
		533,435	(582,896)	(49,461)
TOTAL FUNDS		1,170,090	(1,314,041)	(143,951)