## **KITCHEN FOR EVERYONE**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
**Charity Registration No. 1187225**
## **KITCHEN FOR EVERYONE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Julie Rebbeck Appointed 1 January 2020 Michael Fletcher Appointed 1 January 2020 Michelle Holmes Appointed 1 January 2020 Danielle Parker-Rankine Appointed 1 January 2020 Sharron Fenny Appointed 1 January 2020 Marie Mortimer Appointed 1 January 2020 Tracey Gray Appointed 1 July 2020, resigned 30 Sept 2021 Lynette Nelson Appointed 1 July 2020 Helen Rawling Appointed 1 Jan 2020, resigned 31 Dec 2021 Susan Robinson Appointed 1 Jan 2020, resigned 31 Mar 2021 **Charity number** 1187225 **Principal address** 5 St James Court York YO26 4XW **Independent examiner** Hunter Gee Holroyd Club Chambers Museum Street York YO1 7DN **Bankers** Lloyds Bank plc 2 Pavement York YO1 9UP
## **KITCHEN FOR EVERYONE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6 - 7|
|Balance sheet|8|
|Notes to the financial statements|9 - 14|
## **KITCHEN FOR EVERYONE**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
The trustees present their annual report and financial statements for the year ended 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
## **Objectives and activities**
The charity's objects to relieve the needs of homeless people, including rough sleepers and those that live in hostels, in York and the surrounding areas, particularly but not exclusively, by the provision of essential items, support and advice.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Throughout 2021, KEY continued to provide support to a number of community foodbanks across the city as demand during the pandemic continued to increase.
Whilst still unable to restart all of its pre-Covid services, KEY did restart its outreach services from August 2021. This operates on a Saturday and Monday evening, providing a hot drinks and snacks services to individuals on the streets.
From August 2021, KEY also restarted its dental service. Through DentAid, KEY funds a mobile dental service for homeless individuals.
## **Achievements and performance**
KEY continued to provide support to homeless and vulnerable individuals with the provision of outreach services.
The continued foodbank support provided essential and healthy fresh produce to support any existing tinned and dried food offerings. This has been a vital service for those households and individuals who have struggled financially during the pandemic. KEY also provided food parcels for individuals unable to access a foodbank.
KEY arranged throughout the year to collect still edible food from supermarkets that would otherwise have gone to waste and distributed this to the foodbanks.
## **Financial review**
The charity's income for the year was £55,605 (2020 £90,440 of which £41,130 was personal and company donations, £4,875 from fundraising and £9,600 from grants.
Total expenditure for the year was £59,222 (2020 £53,923) of which the main cost was food bank donations of £46,338.
The Net Deficit for the year was £3,617 with total funds held of £32,904 at the year end. These were all unrestricted funds.
- 1 -
## **KITCHEN FOR EVERYONE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## Cash Reserve Coverage
KEY’s cash reserve will be used to cover both known expenditure and potential expenses not covered by restricted funds e.g. those funds ringfenced for specific activities. Examples of where funds from the cash reserve may be used include:
An unexpected drop in regular income e.g. a reduction in sponsorship or donations.
An unexpected increase in outgoings e.g. a significant increase in rent.
A short-term funding measure e.g. payments required to be made in advance of a g rant payment being received.
Significant rise in costs due to increase in users requiring access to services.
## Cash Reserve Level
Cash reserve will be specified at two levels: Designated funds – known expenditure
Unrestricted funds – contingency funds for unknown future items of expenditure
## Designat ed Funds
Designa ted funds are required to be kept in reserve to cover ongoing running costs. The following areas of expenditure will be covered:
Rent for Spurriergate Centre - £5,500pa Rent for storage unit - £1,500pa Feed costs - £6,500pa Equipment purchase/repair - £1,500pa Total - £15,000pa
The minimum level of designa ted funds should be no less than 18 months and no greater than 24 months running costs. Designa ted funds should be maintained at a level between £22,500 and £30,000.
## Unrestricted Funds
Unrestricted funds are to cover areas of expenditure whose levels cannot be predicted. This covers such costs as financial assistance being provided to individuals or families or an unexpected cost for equipment purchase or repair over and above the levels agreed for designa ted Funds.
An amount of £5,000pa will be maintained to cover such costs.
## Review of Cash Reserve
An initial level of cash reserve of between £27,500 and £35,000 should always look to be maintained. The level of cash reserve could vary over time and a review should be conducted by trustees whenever there is a significant change in KEY’s financial position or no less than once every 12 months.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Plans for future periods**
Our plans for 202 2 include expanding our outreach services and restarting a Sunday morning breakfast services .
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation governed by a constitution adopted on 6th April 2019 and updated on 20th March 2021.
- 2 -
## **KITCHEN FOR EVERYONE**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
The trustees who served during the year and up to the date of signature of the financial statements were: Julie Rebbeck Appointed 1 January 2020 Michael Fletcher Appointed 1 January 2020 Michelle Holmes Appointed 1 January 2020 Danielle Parker-Rankine Appointed 1 January 2020 Sharron Fenny Appointed 1 January 2020 Marie Mortimer Appointed 1 January 2020 Tracey Gray Appointed 1 July 2020, resigned 30 Sept 2021 Lynette Nelson Appointed 1 July 2020 Helen Rawling Appointed 1 Jan 2020, resigned 31 Dec 2021 Susan Robinson Appointed 1 Jan 2020, resigned 31 Mar 2021
KEY became a registered charity from 6 January 2020. At outset ten trustees were appointed. Following resignations and appointment of new trustees there are now currently five active trustees (details are included within the constitution). Trustees are supplied with the essential trustee guidance provided by the Charity Commission.
The charity is a Charitable Incorporated Organisation based on the Foundation model. Decisions are made either through meetings or in either written or electronic form. Details of the decision making process:
(a) No decision shall be taken at a meeting unless a quorum is present at the time when the decision is taken. The quorum is four charity trustees, or the number nearest to one third of the total number of charity trustees, whichever is greater, or such larger number as the charity trustees may decide from time to time. A charity trustee shall not be counted in the quorum present when any decision is made about a matter upon which he or she is not entitled to vote.
(b) Questions arising at a meeting shall be decided by a majority of those eligible to vote. Further detail around the decision making is included with the constitution under sections 13-15.
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## **KITCHEN FOR EVERYONE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' r eport was approved by the Board of Trustees.
**----- Start of picture text -----**
..............................
**----- End of picture text -----**
.............................. Michael Fletcher Trustee Dated: 22/10/2022
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## **KITCHEN FOR EVERYONE**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF KITCHEN FOR EVERYONE**
I report to the trustees on my examination of the financial statements of Kitchen for Everyone (the charity) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Nigel Everard BA FCA
Hunter Gee Holroyd Chartered Accountants Club Chambers Museum Street York YO1 7DN
Dated: 22/10/2022
- 5 -
## **KITCHEN FOR EVERYONE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Current financial year**
|**Unrestricted Designated**
**Restricted**
**funds**
**funds**
**funds**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
41,130
-
9,600
Other trading activities
**3**
4,875
-
-
Other income
**4**
-
-
-
**Total income**
46,005
-
9,600
**Expenditure on:**
Raising funds
**5**
240
-
-
Charitable activities
**6**
43,655
1,727
13,600
**Total resources expended**
43,895
1,727
13,600
**Net income/(expenditure) for the year/**
**Net movement in funds**
2,110
(1,727)
(4,000)
**Net income/(expenditure) for the year/**
**Net movement in funds**
2,110
(1,727)
(4,000)
Fund balances at 1 January 2021
30,794
1,727
4,000
**Fund balances at 31 December**
**2021**
32,904
-
-|**Total**
**2021**
**£**
50,730
4,875
-
55,605
240
58,982
59,222
(3,617)
(3,617)
36,521
32,904|Total
2020
**£**
55,737
5,687
29,020
90,444
1,064
52,859
53,923
36,521
36,521
-
36,521|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 6 -
## **KITCHEN FOR EVERYONE**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Prior financial year**
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general d esignated**
**2020**
**2020**
**2020**
**Notes**
**£**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**2**
49,437
2,300
4,000
Other trading activities
**3**
5,687
-
-
Other income
**4**
29,020
-
-
**Total income**
84,144
2,300
4,000
**Expenditure on:**
Raising funds
**5**
1,064
-
-
Charitable activities
**6**
52,286
573
-
**Total resources expended**
53,350
573
-
**Net income/(expenditure) for the year/**
**Net movement in funds**
30,794
1,727
4,000
Fund balances at 1 January 2020
-
-
-
**Fund balances at 31 December 2020**
30,794
1,727
4,000|**Total**
**2020**
**£**
55,737
5,687
29,020
90,444
1,064
52,859
53,923
36,521
-
36,521|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 7 -
## **KITCHEN FOR EVERYONE**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2021**_
|**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**10**
Net current assets
**Income funds**
Restricted funds
**11**
Designated funds
General unrestricted funds
The financial statements were approved by the Trustees on
..............................
Michael Fletcher
Trustee|**2021**
**£**
33,744
(840)
20/10/2022|**£**
32,904
-
-
32,904
32,904|**2020**
**£**
37,301
(780)|**£**
36,521
4,000
1,727
30,794
36,521|
|---|---|---|---|---|
- 8 -
## **KITCHEN FOR EVERYONE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **Charity information**
Kitchen for Everyone is a Charitable Incorporated Organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements .
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 9 -
## **KITCHEN FOR EVERYONE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
**(Continued)**
Grants are recognised in full in the year they are receivable.
## **1.5 Expenditure**
All expenditure is accounted for an accruals basis and has been classified under headings that aggregate all costs related to the category.
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
## **2 Donations and legacies**
|**Unrestricted Restricted**
**funds**
**funds**
**general**
**2021**
**2021**
**£**
**£**
Donations and gifts
41,130
-
Grants receivable
-
9,600
41,130
9,600|**Total**Unrestricted Unrestricted
Restricted
funds
funds
funds
general
d esignated
**2021**
2020
2020
2020
**£**
£
£
£
41,130
43,662
2,300
-
9,600
5,775
-
4,000
50,730
49,437
2,300
4,000|Total
2020
£
45,962
9,775
55,737|
|---|---|---|
- 10 -
## **KITCHEN FOR EVERYONE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **3 Other trading activities**
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|funds|
|||**general**|general|
|||**2021**|2020|
|||**£**|£|
||Fundraising events|4,875|5,687|
|**4**|**Other income**|||
|||**Total**|Unrestricted|
||||funds|
||||general|
|||**2021**|2020|
|||**£**|£|
||Other income|-|29,020|
Other income reflects the bank account funds on hand on 1st January 2020 when the registered charity commenced.
## **5 Raising funds**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**general**|general|
||**2021**|2020|
||**£**|£|
|Fundraising and publicity|||
|Other fundraising costs|240|1,064|
||240|1,064|
- 11 -
## **KITCHEN FOR EVERYONE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **6 Charitable activities**
||**Charitable**|
**Charitable**|
|---|---|---|
||**Expenditure**|
**Expenditure**|
||**2021**|
**2020**|
||**£**|
**£**|
|Food expenses|2,414|
6,374|
|Service users - other purchases|6,412|
2,234|
|Food bank donations|46,338|
32,836|
|Clothing|531|
253|
|Kitchen expenses|-|
915|
||55,695|
42,612|
|Share of support costs (see note 7)|2,170|
9,287|
|Share of governance costs (see note 7)|1,117|
960|
||58,982|
52,859|
|**Analysis by fund**|||
|Unrestricted funds - general|43,655|
52,286|
|Unrestricted funds - designated|1,727|
573|
|Restricted funds|13,600|
-|
||58,982|
52,859|
- 12 -
## **KITCHEN FOR EVERYONE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **7 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Advertising and
marketing
90
-
Paypal fees
2
-
Insurance
181
-
Rent
1,742
-
Light and heat
-
-
Van hire
-
-
General expenses
155
-
Xero fees
-
277
Accountancy fees
-
840
2,170
1,117
Analysed between
Charitable activities
2,170
1,117|**2021**
Support
costs
Governance
costs
**£**
£
£
90
355
-
2
202
-
181
181
-
1,742
7,376
-
-
105
-
-
91
-
155
977
-
277
-
180
840
-
780
3,287
9,287
960
3,287
9,287
960|2020
£
355
202
181
7,376
105
91
977
180
780
10,247
10,247|
|---|---|---|
Governance costs includes independent examiner s fees of £ 840 .
## **8 Trustees**
Trustee work on a volunteer basis and no expenses were paid to trustees during 202 1 . Where payments were made direct to trustees it was to only to reimburse them for purchases of goods made to support the charity’s activities.
## **9 Employees**
The average monthly number of employees during the year was:
||The average monthly number of employees during the year was:|||
|---|---|---|---|
|||**2021**|**2020**|
|||**Number**|**Number**|
||Total|-|-|
||There were no employees whose annual remuneration was more than £60,000.|||
|**10**|**Creditors: amounts falling due within one year**|||
|||**2021**|**2020**|
|||**£**|**£**|
||Accruals and deferred income|840|780|
- 13 -
## **KITCHEN FOR EVERYONE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **11 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||**Movement**||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|
||**in funds**|||||
||**Incoming**|
**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**resources**|
**1 January 2021**|**resources**|**expended**|**31 December**|
||||||**2021**|
||**£**|
**£**|**£**|**£**|**£**|
|Two Ridings foodbank support|4,000|
4,000|-|(4,000)|
-|
|National Lottery foodbank support|-|
-|9,600|(9,600)|
-|
||4,000|
4,000|9,600|(13,600)|
-|
## **12 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
|||**Movement in funds**|**Movement in funds**|||||
|---|---|---|---|---|---|---|---|
|||**Incoming**|**Resources**||**Balance at**|**Resources**|**Balance at**|
|||**resources**|**expended**|
**1**|**January 2021**|**expended**|**31 December**|
||||||||**2021**|
|||**£**|**£**||**£**|**£**|**£**|
|James House Christmas Dinner||2,300|(573)||
1,727|(1,727)|
-|
|||2,300|(573)||
1,727|(1,727)|
-|
|**Analysis of net assets between funds**||||||||
||**Unrestricted**|**Total**Unrestricted|||Designated|Restricted|Total|
||**funds**||funds||funds|funds||
||**2021**|**2021**|2020||2020|2020|2020|
||**£**|**£**|£||£|£|£|
|Fund balances at 31||||||||
|December 2021 are||||||||
|represented by:||||||||
|Current assets/||||||||
|(liabilities)|32,904|32,904|30,794||1,727|4,000|36,521|
||32,904|32,904|30,794||1,727|4,000|36,521|
**13 Analysis of net assets between funds**
## **14 Related party transactions**
There were no disclosable related party transactions during the year .
- 14 -