2023-03-31-accounts - Beyond Reflections

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		Page
Trustees' report		1-3
Independent examiner's	report
Statement of Financial	Activities
Balance Sheet
Notes to the accounts		7-10

STATEMENT of FINANCIAL ACTIVITIES	STATEMENT of FINANCIAL ACTIVITIES	2023	2023	2023	2022
		Unrestricted	Restricted	Total
INCOME
Donations and	legacies	23646	98355	122001	116391
Charitable activities
Other trading	activities	6332		6332	5502
Interest received		180		180	7
Other
		30158	98355	128513	121900
EXPENDITURE	on:
Staff costs		13290	79655	92945	85262
Other		40728		40728	35522
		54018	79655	133673	120784
Net income/(expenditure)		-23860	18700	-5160	1116
Extraordinary	items	0			0
Other gains/(losses)		0			0
Net movement	in funds	-23860	18700	-5160	1116
RECONCILIATION OF FUNDS
Total funds b/fwd		52601	1500	54101	52985
TOTAL FUNDS	c/fwd	E28,741	E20,200	E48,941	E54,101

BALANCE SHEET	2023	2022
FIXED ASSETS
Intangible Assets	2731	0
Tangible Assets	3909	4959
Total fixed asset s	6640	4959
CURRENT ASSETS
Debtors and prepayments	0	2592
Stocks	2507	2078
Cashatbank andinhand	47229	48669
Total current assets	49736	53339
CREDITORS
Amounts falling due within one year	7435	4197
NET CURRENT ASSETS	42301	49142
TOTAL NET ASSETS	648,941	E54,101
CHARITY FUNDS
RESERVES
Restricted funds	20200	1500
Unrestricted funds	28741	52601
TOTALFUNDS

NOTE	1	1.1BASIS OF ACCOUNTING	1.1BASIS OF ACCOUNTING	1.1BASIS OF ACCOUNTING
		These accounts have been			prepared under the historical cost convention with items recognised
		at cost ortranscation		value	unless	otherwise stated .
		The accounts	have been prepared			in accordance with the Financial Reporting Standard applicable	in the
		United Kingdom and Republic ofIreland (FRS 1D2) and with the Charities Act 2011
		1.2 GOING CONCERN
		There are no	material	uncertainities		relating to events or conditions that cast significant doubt on	the
		charity's ability to continue			as a going concern
NOTE	2	2.1INCOME
		Recognition	ofincome			These are included in the Statement of Finnacial Activities (SoFA( when:
						the charity becomes entitled tothe resources and it is mare than likely than
						not that the trustees will receive the resources; and
						the monetary value can be measured with sufficient reliability
		Offsetting				There has been no offsetting ofassets and liabilities, or income and		expenses,
						unless required or permitted by the FRS102SORP or FRS102
		Grants and donations				Grants and donations are only included in the SoFA when the	general income
						recognition cditeria are met (5.10to 5.12FR5102 SORP)
		Tax reclaims	on donations			Gift Aid receivable is included in income when there is a valid	declaration		from
		and gift				the donor. Any Gift Aid amount recovered on a donation is considered to			be
						part ofthat gift and istreated as an addition to the same fund	asthe intial
						donation unless the donor orthe terms ofthe appeal have specified		otherwise
		Volunteer help				Ihe value ofany voluntary help received is not included in the	accounts
						but is included in the trustees annual report
		Income from	membership			Membership subscriptions received in the nature ofa gift are	recognised
		subscriptions				in Donations and Legacies
		2.2 EXPENDITURE
		Liability recognition				Liabilities are recognised where it is more likely than not that there		isa legal
						or constructive obligation commiting the chadity to pay out resources and
						the amount ofthe obligation can be measured with reasonable clarity
		Deferred income				No matedial item ofderred income has been included in the accounts
		Creditors				The charity has creditors which are measured at settlement amounts
						less any trade discounts
		Proviso ns for liabilities				A liability is measured on recognition at its historical cost and	then subsequently
						measured at the best estimate ofthe amount required tosettle the		obligation
						at the reporting date
		2.4ASSETS
		Intangible Assets				Ihase are investment costs in website development and the installation of
						new ITsystems and are to be amortised over their expected useful		life at	an
						annual rate of: 33%
		Tangible fixed assets				These are capitalised ifthey can be used for more than one year and are depreciated
						over their expected useful lives at the following annual rates:
						fixtures and fittings 20N
						equipment LSI(
						computers 33ft
		Stocks				Stocks held for sale as part of non-charitable trade are measured at		net realisable
						value.
		Debtors				Debtors are measured at the cash orother consideration expected		to be received

ANALYSIS OF INCOME	ANALYSIS OF INCOME	ANALYSIS OF INCOME				Unrestricted	Restricted	Total
						funds	funds	2023	2022
						E	f	E	6
Donations	and legacies:
Donations	and gifts					10596		10596	10515
Gift Aid						1515		1515
General grants									11838
the National		lottery Community		Fund
		Reaching Communities					59655	59655	54900
TudorTrust							20000	20000	30000
Community		Action Against Cancer					3700	3700
Awards for		All					10000	10000
Hampshire		IOW Comm Fund					5000	5000
Membership		subscriptions				11335		11335	8620
(which are,		in substance,	donations		)
Other						200		200	518
						23646	98355	122001	116391
Charitable	activities
Other trading activities:
Merchandise		sales				1105		1105	496
Fundraising		events				1636		1636	0
Training and counselling						3591		3591	5006
						6332	0	6332	5502
TOTAL INCOME						E29,978	E98,355	F128,333	6121,893

ANALYSIS OF EXPENDITURE	ANALYSIS OF EXPENDITURE		2023	2023	2023	2022
			E	E	6	E
			Unrestricted	Restricted	Total
Staff costs:
Salaries and wages			13290	79655	92945	81770
Social security costs			0		0	1394
Pension costs (defined	contribution	scheme)	1320		1320	1258
Recruitment costs			0		0	840
			14610	79655	94265	85262
Other:
Staff and volunteer training			119		119	1492
Rent, rates and service	charge		18724		18724	15884
Meeting centre			773		773	442
Insurance			938		938	844
Legal and professional	fees		3422		3422	6204
Telephone			706		706	1045
Printing, postage and stationery			717		717	442
Equipment			0		0	60
Computer licenses and	web hosting	services	1043		1043	1495
yyebsite development			1107		1107	1500
Software development			6088		6088	2270
Computer consumables			46		46	1088
Marketing, promotions	and projects		3863		3863	1086
Less:stock			-2506		-2506	-2078
Travelcosts			981		981	329
Miscellaneous expenses			322		322	968
Sundry expenses			17		17	606
			36360	0	36360	33677
Financial costs;
Bank charges			329		329	61
Fundraising platform fees			28		28	217
			357	0	357	278
Depreciation &Amortisation:
Fixtures and fittings			364		364	286
Equipment			145		145	196
Computer			816		816	1085
ITSystems and website	development		1366		1366	0
			2691	0	2691	1567
TOTAL EXPENDITURE			E54,018	E79,655	E133,673	E120,784

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