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2022-06-30-accounts

Page
Report ofthe Trustees 1 to 5
Report ofthe Independent
Auditors
8 to 8
Statement of Financial Activities
Balance Sheet 10
Cash Flow Statement
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 21
Detailed Statement ofFinancial Activities 22 to 23

Year ending 30June 2022
Restricted Funds:
Household
Support
Fund
1
The carry over ofunspent
monies affer taking the 10'/o admin
fee. The balance
will be spent over the next 2/3 months
F41,363
Household
Support Fund 2
This has only just commenced
so afi ofthe unspent
funds
received
in advance to be carried forward
f180,964
National
Grid Warm Homes
extension
match funding
Carry forward ofunspent
funds towards
staffing costs
Et0,665
Plymouth
Net Zero Partnership
PCC have paid in advance for the secondment
of Dan Godfrey
as Project Manager
Et6,004
Redress 21-23CSE Carry forward offunds for staffing costs still to be incurred 625,159
Redress 2021 Warm Homes Staffing costs In current year under target due to multiple
funding
streams. Carry forward ofsurplus
for new year staffin
costs
f70,746
Redress 2020 FOOD Staffing costs in current year under target due to multiple
funding
streams.
Carry forward ofsurplus
towards
staffing
costs
F79,895
Big Lottery Warm and Well 2 Income paid In advance
up to 31 August 2022
632,419
Winter fund grant Net book vaiue ofassets being used
in sustainable
warm
project
66,991
Sail GP Income paid in advance for future costs ofsolar panel
installations
618,200
Total Restricted Funde 6482,408
Designated
Funds:
Redundancy
cost provision,
a
that PCC staff were deployed
provision
set aside in the event ofstatfing redundancies,
from the time
solely on PEC activities
636,000
Provision
for costs to be incurred
in respect ofbecoming an employer
and TUPE transfer. We have
reviewed
the costs incurred
during 2021/2022 and estimated
those remaining.
The majority ofthis
provision
wfil be transferred
to PEC MS once the new subsidiary
Is in a position to commission
services directly
f19,500
Future major event TUPE transfen
Provision
for post transfer ongoing
liabfiities such as pension
costs. PEC and Plymouth
City Council are in the early stages ofdiscussing
and formalising
the TUPE
transfer ofstaff. Although
full details ofadditional
future potential
fiabfiltles are not yet known,
It is
prudent
to set aside provision
for pension costs. The provision
will be transferred
to PEC MS at the
point oftransfer
620,000

INCOME AND ENDOWMENTS
Donations
and legacies
Charitable
activities
FROM Notes
2
Unrestricted
funds
63,379
Restricted
funds
30.6.22
Total
funds
6
63,378
30.6.21
Total
funds
12,700
Sustainable
development
Total 190,780 1,830,668 2,021,448 1,247,312
264,159 'I,830,667 2,084,826 1,260,012
EXPENDITURE ON
Raising funds
786
Charitable
activities
785 385
Sustainable
development
Total 36,858 1,480,579 1,517,437 1,086,845
37,643 1,480,579 1,518,222 1,087,230
NET INCOME
Transfers
between
funds
Net movement
In funds
16 216,516
(3,666)
350,088
3,666
566,604 172,782
RECONCILIATION
OF FUNDS
212,850 353,754 566,604 172,782
Total funds brought
forward
294,758 128,651 423,409 250,627
TOTAL FUNDS CARRIED FORWARD
5O7,6O8 482,405 990,013 423,409

FIXEDASSETS
Tangible assets
Investments
Notes
12
13
Unrestricted
funds
896
1
Restricted
funds
6,991
30.6.22
Total
funds
6
7,887
1
30.6.21
Total
funds
6
CURRENT ASSETS 897 6,991 7,888
Debtors
Cash at bank
14 214,910
352,833
191,694
382,102
406,604
734,935
210,364
296,545
CREDITORS 567,743 573,796 'l,141,539 506,909
Amounts
falling due within one year
15 (61,032) (98,382) ('I59,414) (83,500)
NET CURRENT ASSETS 606,711 475,414 982,125 423,409
TOTAL ASSETS LESSCURRENT LIABILITIES 507,608 482,405 990,013 423,409
NET ASSETS
FUNDS 507,608 482,405 990,013 423,409
Unrestricted
funds
16
Restricted funds 507,608 294,758
TOTAL FUNDS 482,405 128,651
990,013 423,409
T ~ah
Ya
I ~wS 8(ttgtee(
u e
Cash flows from operating
activities
Cash generated
from operations
Net cash provided
by operating
activities
Notes
30.6.22
448,891
448,891
30.6.21
f
35,788
35,788
Cash flows from investing
activities
Purchase oftangible
fixed assets
Purchase offixed asset investments (10,500)
(1)
Net cash (used in)/provided
by investing
activities (10,501)
Change
in cash and cash equivalents
the reporting
period
Cash and cash equivalents
at the
beginning
ofthe reporting
period
Cash and cash equivalents
at the end
the reporting
period
in
of
438,390
296,545
734,936
35,788
260,757
296,545

e to
h Flow
en
Th
Y
nded
2022
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
30.6.22
5
30.8.21
f
Net Income for the reporting period (ae per the Statement of Financial
Activities)
Ad)ustments
for:
566,604 172,782
Depreciation
charges
2,613
Increase
in debtors
Increase
in creditors
(196,240)
75,914
(188,829)
49,835
Net cash provided by operations 448,891 35,788
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.7.21
f
Cash flow
8
At 30.6.22
6
Net cash
Cash at bank 296,545 438,390 734,935
296,645 438,390 734,935
Total 296,545 438,390 734,935

DONATIONS
AND LEGA
CI ES
30.6.22 30.5.21
Donations 63,378 12,897
Grants 3
63,378 12,700
Grants received, included in the above, are as follows:
30.6.22 30.8.21
5 f
Other grants 3
INCOME FROM CHARITABLE ACTIVITIES
30.6.22 30.5.21
Activity 6 E
Grants Sustainable development 1,812,468 1,083,319
Other grant income
Contract income
Sustainable
Sustainable
development
development
13,735
195,245
5,235
158,758
2,021,448 1,247,312
Grants received,
included
in the above, are as follows:
30.6.22 30.8.21
f
Homes England 90,000
Plymouth
City Council - Solar Panel Installation
Plymouth
City Council - Warm Homes Fund
7,658 22,578
89,179
Energy Saving Trust - Redress
Power To Change Trust
Plymouth
City Council - Winter
Grant Fund 558,340
42,369
249,170
31,682
290,000
The National
Lottery Community
Fund-
RC South West Region 55,115
Plymouth
City Council - Green
Homes Grant 66,758 183,384
Plymouth
City Council - Covid local support
18,588
MCS Charitable
Foundation
20,000 10,000
Crowdfunder
- Moth to a flame
43,627
Eligibility Webtool 22,500
Household
Support
Fund
746,831
MEES Landlord
Project
71,582
Nat Grid Warm Homes 66,000
Plymouth
Net Zero Partnership
24,960
Sustainable
Warm (formerly
LAD3) 100,224
Warm and Well 2 (from Big Lottery) 85,246
1,812,468 1,083,319

Raisingdo nations and legacies
30.6.22
f
30.8.21
f
Support costs 785 385
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs
f.
note 8)
f
Totalsf
Sustainable development 1,439,696 77,741 1,517,437
SUPPORT COSTS
Governance
Management
f
Finance
f
Other
f
costs
f
Totals
f
Raising donations
and
legacies
Sustainable
development
700
69,307
56 27
2,586
58
5,792
785
77,741
70,007 56 2,613 5,850 78,526

Net inco me/(e xpenditure)
is stated after charging/(crediting
):
30.6.22
f
30.8.21
f.
Auditors' remuneration 1,900 1,900
Depreciation -owned assets 2,613

Unrestricted Restricted Total
funds
f
funds
f
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies 12,700 12,700
Charitable
Sustainable
activities
development
182,579 1,084,733 1,247,312
Total 195,279 1,084,733 1,280,012
EXPENDITURE ON
Raising funds 385 385
Charitable
Sustainable
activities
development
57,480 1,029,385 1,088,845
Total 57,885 1,029,385 1,087,230

TANGIBLE FIXEDAS SE TS
Plant and Motor
machinery vehicles
6
Totals
6
COST
Additions 9,500 1,000 10,500
DEPRECIATION
Charge for year 2,609 104 2,613
NET BOOK VALUE
At 30June 2022 6,991 896 7,887
At 30June 2021
FIXEDASSET INVESTMENTS
Shares in
group
undertakings
5
MARKET VALUE
Additions
NET BOOK VALUE
At 30June 2022
At 30June 2021
There were no investment assets outside the UK.
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.22 30.6.21
8
Trade debtors 267,567 181,901
Other debtors 11,578 8,163
VAT 63,428 15,888
Accrued income 70,760
Prepayments 3,271 6,412
406,604 210,364

16. CREDITORS: AMOUNTS
FALUNG DUE
WITHIN ONE YEAR
Trade creditors
Other creditors
30.6.22
f
120,601
30.6.21
f
22,564
Accruals and deferred
income
1
38,812
60,936
159,414 83,500
16. MOVEMENT
IN FUNDS
Net Transfers
Unrestricted
funds
At 1.7.21
f
movement
in funds
f
between
funds
At
30.6.22
f
General fund
Redundancy
cost provision
General overhead
provision
Management
support cost provision
Future TUPE transfer
'I42,258
17,000
10,000
80,500
45,000
216,516 73,334
19,000
(10,000)
(80,500)
(5,500)
432,108
36,000
39,500
Restricted funds 294,758 216,516 (3,666) 507,608
Homes England
Solar Panel Installation
Cohesive Communities
Fund
Redress
Power To Change
Winter Grant Fund
Green Homes Grant
MCS Chartiabie
Foundation
Moths to a Flame
Household
Support
Fund
Nat Grid warm homes ext
Plymouth
Net Zero
Warm and Well 2 (from Big Lottery)
Sail GP
19,108
3,315
41,724
25,180
5,510
10,000
23,814
(592)
(19,108)
(3,315)
133,252
(25,180)
(4,688)
6,991
(10,000)
(26,888)
222,328
10,665
16,004
32,419
18,200
592
822
(822)
3,074
175,798
6,991
222,328
10,665
16,004
32,419
'I8,200
128,651 350,088 3,666 482,405
TOTAL FUNDS 423,409 566,604 990,013

Net movement
in funds, inc
lu ded
In the ab
ove are as follows:
Incoming Resources Movement
Unrestricted
funds
resources
f
expended
6
in funds
General fund 254,169 (37,643) 216,516
Restricted funds
Homes England
Solar Panel Installation
Cohesive Communities
Fund
Redress
Power To Change
Winter Grant Fund
Green Homes Grant
MCS Chartlable
Foundation
Moths to a Flame
Eligibility Webtool
Household
Support
Fund
Mess Landlord
project
Nat Grid warm homes ext
Plymouth
Net Zero
Sustainable
Warm (formerly
LAD3)
Warm and Well 2 (from Big Lottery)
Sail GP
7,658
558,339
42,369
66,758
20,000
22,500
746,831
71,582
86,000
24,960
100,224
85,246
18,200
(592)
(26,766)
(3,315)
(425,087)
(67,549)
(4,688)
(59,767)
(30,000)
(26,888)
(22,500)
(524,503)
(71,582)
(55,335)
(8,956)
(100,224)
(52,827)
(592)
(19,108)
(3,315)
133,252
(25,180)
(4,688)
6,991
(10,000)
(26,888)
222,328
10,665
16,004
32,419
'I8,200
1,830,667 (1,480,579) 350,088
TOTAL FUNDS 2,084,826 (1,518,222) 566,604
Comparatlves
for movement
In funds
Net Transfers
movement between At
Unrestricted
funds
At 1.7.20
f
in funds
6
funds
f
30.6.21
f
General fund
Redundancy
cost provision
General overhead
provision
Management
support cost provision
Future TUPE transfer
66,368
15,000
10,000
65,974
137,418 (81,526)
2,000
14,525
45,000
142,258
17,000
10,000
80,500
45,000
Restricted funds 157,342 137,416 294,758
Homes England
Solar Panel Installation
Groundwork
UK
Warm Homes Fund
Cohesive
Communities
Fund
Redress
Power To Change
Winter Grant Fund
MCS Chartiable
Foundation
Moths to a Flame
1,915
25,000
9,700
21,943
11,702
12,188
10,837
(1,915)
(5,892)
(9,700)
(21,943)
(8,387)
29,536
14,342
5,511
10,000
23,814
19,108
3,315
41,724
25,179
5,511
10,000
23,814
93,285 35,3BB 128,851
TOTAL FUNDS 250,627 172,782 423,409

Comparative
net move
men t in f unds,
included
in th
e above ar e as follows:
Incoming Resources Movement
resources
f
expended
f
in funds
f
Unrestricted
funds
General
fund
195,279 (57,863) 137,416
Restricted funda
Homes England 90,000 (91,915) (1,915)
Solar Panel Installation 22,576 (28,468) (5,892)
Groundwork
UK
(9,700) (9,700)
Warm Homes Fund 89,177 (111,120) (21,943)
Cohesive Communities
Redress
Fund 249,170 (8,387)
(219,634)
(8,387)
29,538
Power To Change
Winter Grant Fund
31,682
290,000
(17,340)
(284,489)
14,342
5,511
The National
Lottery Community
Fund 55,115 (55,115)
Green Homes Grant 183,385 (183,385)
MCS Chartiable
Foundation
10,000 10,000
Moths to a Flame 43,628 (19,814) 23,814
1,064,733 (1,029,367) 35,386
TOTALFUNDS 1,260,012 (1,087,230) 172,782
A current year 12months and prior year 12months combined position
is as follows:
Net Transfers
movement between At
At 1.7.20
f
In funds
f
funds
f
30.6.22
f
Unrestricted
funds
General
fund
66,368 353,932 11,808 432,108
Redundancy
cost provision
15,000 21,000 36,000
General overhead
provision
10,000 (10,000)
Management
support cost
Future TUPE transfer
provision 85,974 (65,974)
39,500
39,500
157,342 353,932 (3,666) 507,808
Restricted funds
Homes England 1,915 (2,507) 592
Solar Panel installation 25,000 (25,000)
Groundwork
UK
9,700 (9,700)
Warm Homes Fund 21,943 (21,943)
Cohesive Communities Fund 11,702 (11,702)
Redress 12,188 162,788 175,798
Power To Change 10,837 (10,838) (1)
Winter Grant Fund 823 (822) 1
Green Homes Grant 6,991 8,991
Moths to a Flame (3,074) 3,074
Household
Support
Fund
Nat Grid warm homes ext
222,328
10,865
222,328
10,665
Plymouth
Net Zero
Warm and Well 2 (from
Sall GP
Big I ottery) 16,004
32,419
18,200
16,004
32,419
18,200
93,285 385,454 3,668 482,405
TOTAL FUNDS 250,627 739,386 990,013


as follows:
,
Incoming Resources Movement
resources
f.
expended
f.
In funds
f
Unrestricted
funds
General fund 449,438 (95,506) 353,932
Restricted funds
Homes England 90,000 (92,507) (2,507)
Solar Panel installation 30,234 (55,234) (25,000)
Groundwork
UK
(9,700) (9,700)
Warm Homes Fund 89,177 (111,120) (21,943)
Cohesive Communities Fund (11,702) (11,702)
Redress 807,509 (644,721) 162,788
Power To Change 74,051 (84,889) (10,838)
Winter Grant Fund 290,000 (289,177) 823
The National
Lottery
Community Fund 55,115 (55,115)
Green Homes Grant 250,143 (243,152) 8,991
MCS Chartlable
Foundation
30,000 (30,000)
Moths to a Flame 43,628 (46,702) (3,074)
Eligibility Webtool 22,500 (22,500)
Household
Support
Fund 746,831 (524,503) 222,328
Mess Landlord
project
71,582 (71,582)
Nat Grid warm homes ext 68,000 (55,335) 10,665
Plymouth
Nst Zero
24,960 (8,958) 16,004
Sustainable
Warm (formerly
LAD3) 100,224 (100,224)
Warm and Well 2 (from Big Lottery) 85,246 (52,827) 32,419
Sail GP 18,200 18,200
2,895,400 (2,509,946) 385,454
TOTAL FUNDS 3,344,838 (2,605,452) 739,388

~ Pr t
tal te n of cia itic
or ear d 30 n 2
30.6.22
f
30.6.21
5
INCOME AND ENDOWMENTS
Donations
and legacies
Donations
Grants
63,378 12,897
3
63,378 12,700
Charitable
activities
Grants
Other grant income
Contract Income
1,812,468
13,735
195,245
1,083,319
5,235
158,758
2,021,448 1,247,312
Total incoming resources 2,084,826 1,280,012
EXPENDITURE
Charitable
activities
Subcontractors
Consulting
Crisis and repair
Management
recharges
Legal fees
Supply
& installation
Fuel vouchers
Agency staff
White goods
Gas safety repairs
Credit customer payments
Grants to other organlsations
Workshops
164,848
176,606
34,319
312,891
64,737
36
183,924
196,271
82,486
24,606
163,232
17,573
28,167
194,274
63,043
B,«8
452,138
82,758
4,893
35,094
1,820
74,653
28,296
77,438
9,700
18,854
1,439,696 1,048,879
Support costs
Management
Insurance
Telephone
Postage and stationery
Advertising
Subscrlptions
Vehide lease
IT software and consumebles
Staff training
Sundry
Donations
Enterlalnment
Rent
5,405
1,324
247
8,071
1,644
1,922
40,308
6,104
849
4,133
4,528
577
237
10,282
1,585
100
6,497
3,224
405
2,400
314
2,190
70,007 32,417
Finance
Bank charges
56 59
t ment of F
h Year Ended
30.6.22
f
30.6.21
f
Finance
Other
Motor vehicles 104
Computer equipment 2,509
2,613
Governance costs
Auditors' remuneration 1,900 1,900
Accountancy fees 3,950 3,975
5,850 5,875
Total resources expended 1,518,222 1,087,230
Net Income 566,604 172,782