**CHARITY REGISTRATION NUMBER: 1189150**
## **Mixtup**
## **Unaudited Financial Statements**
**31 March 2022**
## **Mixtup**
**Financial Statements**
## **Year ended 31 March 2022**
||**Page**|
|---|---|
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|Trustees' annual report|**1**|
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|Independent examiner's report to the
trustees|**11**|
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|Statement of financial activities|**12**|
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|Statement of financialposition|**13**|
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|Notes to the financial statements|**14**|
|**Mixtup**||
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|**Trustees' Annual Report**||
## **Year ended 31 March 2022**
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
## **Chair's report**
## **Executive Summary**
This year was one of much transition for Mixtup - by the end of it we had emerged from a period of ongoing challenges with additional funding, staff, and young people with the result of us being able to double the amount of regular provision for our members.
Mixtup is a youth project for young people aged 11-25 with mixed abilities. The Covid pandemic continued to be difficult for many of most of our members; even without lockdowns some members were already at risk of or experiencing social isolation. We have members who are medically
vulnerable with many having additional learning needs and other complex disabilities. This means that education could already be challenging for them, alongside high levels of social and general anxiety. Due to young people's specific needs some aspects of living in a pandemic were extremely challenging- such mask wearing and the sensory overloads of video meetings. When things began to change and people started to meet up again this brought a whole new set of anxieties, so adjusting has been hard for some members, and we have had to be very mindful of this.
Our provision had to be varied and adaptable throughout the year -depending on guidance and the needs of the group - resulting in times of only meeting online, small group trips outdoors, small group sessions indoors until finally being able to offer whole group youth club by the end of the year. We retained some hybrid delivery throughout everything, so still provide online meetings if that best suited those members. Throughout these uncertain times, we have stayed in touch with our members such as by by posting out newsletters and cards. With a combination of these methods we ensured that we offered young people in Mixtup continued support and opportunities to meet with friends throughout the whole year.
During the year we secured additional funding which led to fairly significant growth for Mixtup. We were able to recruit two additional project workers, more sessional staff and dedicated project management hours. We implemented a big change for the young people by moving to two age groups (11-18 and 16-25); this meant that we doubled the number of sessions that we provided, and increased membership - we are finally working our way down our waiting lists.
Between this and other important grants we provided regular youth club sessions, reinstated our 'Chill & Chat' wellbeing sessions and continued with our joint project with Interplay 'Table Top Adventures'. We managed to fit in - alongside Covid guidance - a number of trips, especially during the summer break. We made the most of other opportunities as well, and in March we made a brilliant film featuring many of the young people - 'The Mixtup Museum' - and held a private preview in The National Waterfront
## **Mixtup**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
Museum for young people and families.
Our Young People's Committee remained active and central to the planning and decision making within Mixtup. They, alongside Trustees and staff have worked incredibly hard to make sure that we get things right during this time of change.
Feedback from the young people that attend Mixtup and from their families has been overwhelmingly positive, and it is through word of mouth that enquires about joining our project continue to grow.
We remain incredibly proud of our project and of how everyone - trustees, staff, volunteers, and especially the young people have continued to pull together and make Mixtup the brilliant, welcoming, exciting and safe place that it is.
Alexandra Atkins (Chair of Trustees)
On behalf of the Mixtup Board of Trustees and Young People's Committee
## **Reference and administrative details**
|**Reference and administrative details**||
|---|---|
|**Registered charity name**|Mixtup|
|||
|**Charity registration number**|1189150|
|||
|**Principal office**|11 St. Helen's Road|
||Swansea|
||SA1 4AB|
## **The trustees**
|**The trustees**|||
|---|---|---|
||A H Atkins||
||R Cifuentes|(Resigned 31 March 2022)|
||D Stallard||
||J Thomas||
||||
J R Rosenthal
**Independent examiner**
(Appointed 17 September 2021) Carl West ACA 144 Walter Road Swansea SA1 5RW
## **Mixtup**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## **Structure, governance and management**
## **Background**
Mixtup was first established in 2011, and became a registered charity (CIO) on the 21st April 2020 (Charity no. 1189150.
## **Trustees**
Mixtup has five established trustees. These usually meet at least four times a year. During this particular year - with so many exceptional decisions to be made in response to how we operate during a pandemic - they met both formally and informally much more frequently.
At this time our trustees were: Alexandra Atkins (Chair) Rocio Cifuentes (Treasurer) David Stallard John Thomas Joshau Rosenthal
## **Sub committees**
We have one sub-committee: our Young People's Committee (YPC). We believe that it is vitally important for us to hear the opinions and ideas of the young people in Mixtup to ensure that we are getting the aims and delivery of our project right.
A member of our main trustee board sits in with the YPC during meetings, and ensure that the voices of this important sub-committee are taken back to the full board of trustees and considered in all decision making.
## **Appointment of new trustees**
One new trustee were appointed during this year, and no existing trustee seats were up for renewal.
When we do recruit new trustees we follow our trustee recruitment policy and processes and appointments are agreed by formal resolution at a Trustee meeting.
In order to maintain the excellent governance of Mixtup we are careful to ensure that potential new trustees:
have a good understanding of the values and purposes of Mixtup are sympathetic to the organisation's aims and objectives
that they have the appropriate skills and experience to meet the needs of any vacancies on the board.
All newly recruited trustees are provided with our full Constitution, financial accounts and policies.
We welcome trustees from a range of backgrounds and especially those with a lived experience of having mixed abilities.
## **Project management**
**Mixtup**
**Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
For the first part of the year day-to-day to project management was undertaken by the Project Worker as part of their regular hours.
Half way through the year further grant funding allowed for dedicated project management hours to be added to their existing remit, along with the title change to Project Manager.
The project Manager ensures that Trustees are regularly informed of progress of Mixtup and that any major decisions were passed on to the board.
## **Staffing**
Core project staffing increased in December with the recruitment of two additional Youth Project Workers.
Their main duties include the planning and delivery of sessions with young people, supporting young people and their families, identifying and signposting to appropriate support as needed, networking with similar minded organisations and promoting the work of Mixtup.
The Project manager retained their own Youth Project Worker duties along with additional responsibilities such as overseeing day to day finances, completing grant applications and reporting, staff management and dealing with compliance and safeguarding.
Skilled and experienced sessional staff are employed to support the planning and delivery of sessions and activities in Mixtup. During this year Mixtup employed seven sessional workers.
## **Volunteers**
The contribution of volunteers in Mixtup's delivery is valued greatly.
This year our regular volunteers continued to support the delivery of sessions and activities throughout this year.
## **Policies**
Policies are reviewed on a two-year cycle and any new policies written are sent to the trustees for approval.
Policies are also shared with all Mixtup staff and volunteers.
Our Covid Safety policy was regularly reviewed and adapted as needed to keep in-line with changing national legislation and the needs of the young people who use our provision.
## **Mixtup**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## **Objectives and activities**
## **Purpose**
Mixtup provides an accessible youth club and a range of activities and trips for young people aged 11-25 with mixed abilities, in order for them to socialise, try new activities, have increased confidence and self-esteem and to have fun. We also:
provide small group and one-to one support for our members
signpost to and support young people with mixed abilities to take part in wider opportunities.
support young people with mixed abilities to develop and reach their personal aspirations and skills.
raise awareness of child and disability rights
encourage and empower young people with mixed abilities to speak out for themselves, and advocate on their behalf when needed.
## **Values**
Mixtup is a free, beneficiary led youth club for young people aged 11-25 with mixed abilities. We meet in an accessible venue and aim to be an inclusive, accepting and empowering organisation.
We recognise and celebrate the wide range of skills, abilities and personalities of the young people who come along. Mixtup was named by our original beneficiaries based on the idea that we are all different and can all do different things. It is an asset-based affirmation of our diversity and what we can do and not a deficit-based notion of what we cannot do.
We don't require a formal referral from any kind of professional body (e.g. social services or medical.) If Mixtup is the right place for a young person then they are right for Mixtup.
We have a waiting list but introduce new members gradually. It's important that our space feels accessible to the young people that come along - so need to ensure that sessions don't feel too crowded, noisy or overwhelming.
We understand the different barriers that young people with mixed abilities face, and work alongside them to make sure that our youth club is always adapting to get things right for them.
We are beneficiary led and our Young People's Committee meets regularly. Their ideas and opinions, on behalf of all of the young people, inform decision-making within Mixtup, alongside our full Trustees. Members from this committee are involved throughout our recruitment processes. Our practice is informed by the National Participation Standards.
All young people feed into formal (twice a year) and informal (on-going) consultation to provide feedback and support future planning. Young people in Mixtup have inspired and influenced all of our funding plans and applications.
We promote both the rights of all children and young people as outlined in the United Nations Convention on the Rights of the Child (UNCRC) and the rights of all disabled people as outlined in the United Nations Convention on the Rights of People with Disabilities. (UNCRPD).
## **Mixtup**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
We work within the Social Model of Disability and believe that it is our responsibility to adapt our setting and practice to make it work for the young people that attend Mixtup.
We are a non-judgmental organisation and do not discriminate against any young people, families, staff, volunteers or people that we work with irrespective of age, race, gender reassignment, sex, sexual orientation, disability, marital status, pregnancy/maternity and religion or belief.
## **Operating model**
Mixtup primarily operates via project specific funding. We didn't do any direct public fundraising during this year but we did receive some small public charitable donations.
The funding bodies that supported us this year were:
Children in Need (Main Grant) National Lottery Community Fund (Medium Grant) Moondance Foundation Postcode Community Trust The Garfield Weston Foundation Welsh Government 'Summer of Fun' grant
Welsh Government 'Winter of Wellbeing' grant (with the National Museum of Wales and the Federation of Nuseums and Art Galleries in Wales)
Children in Need (Anna Freud 'Trust Me') Austin Bailey Foundation
## **Objectives during the year**
As a result of the Coronavirus pandemic some of our regular members experienced a significant deterioration of their emotional wellbeing/mental health. Various issues arose concerning, for example: eating, sleep, social isolation, resilience, relationships with family and others, and with personal safety eg due to online usage.
Our main objectives this year reflected the core aims of our project with an additional emphasis on wellbeing.
For young people aged 11-25 with mixed abilities to:
have more fun try new activities have increased confidence and self esteem have reduced social isolation to have good, sustained, emotional wellbeing.
## **Mixtup**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## **Achievements and performance**
## **Achievements in numbers**
We achieved our objectives through:
a creative approach which meant that sessions remained creative, fun, supportive, inclusive and considerate of the needs of our members.
continued, increased provision of regular youth club sessions using Zoom.
moving back into regular face to face and hybrid youth club sessions
regular themed wellbeing sessions either online or face to face.
continuing with regular themed sessions such as "table Top Adventures either online or in person and through 'hybrid' sessions where needed.
moving to two age groups, increasing the number of sessions that we delivered and invited new members to join.
We directly supported 45 young people aged 11-25 with mixed abilities during sessions and activities.
We supported 45 young people and their families via phone calls, email, private messaging and social media.
## **Performance**
Young people aged 11 -25 with mixed abilities clearly needed extra support during this time. We believe that the number of and variety of sessions as well as support that we provided was successful in doing this.
We continued our provision throughout the whole year, and re-introduced trips during school/college breaks as soon as we were able.
When we received additional grant funding in December we recruited more project staff, went to two age groups and increased the number of sessions that we offered.
All sessions were important to the young people. Youth club sessions on Zoom utilised a range of methods to keep things engaging and fun. eg. treasure hunts or a variety of challenges and quizzes, but much of it was spent chatting and catching up with each other. We returned to face-to-face sessions gradually, with small groups. This was not only to protect the young people's physical health ( ie from Covid) but their wellbeing as well - it was a period of huge adjustment for everybody.
## Chill & Chat
These were our wellbeing sessions. We often had themes such as exploring anger, healthy eating, sleep issues, and the young people acted as advisors on the Mixtup 'Problem Page'. The young people interviewed each other and shared music. We realised that the most important part of these sessions was just…talking. Young people shared their anxieties and grief and realised that they weren't alone.
## **Mixtup**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## Table Top Adventures
This is a partnership project with Interplay. The young people mostly play Dungeons & Dragons. We were able to move onto a gaming platform to play, and the young people taking part remained committed throughout. There were times when this was the only thing activity some young people felt able to happily engage with in their life for quite long periods of time. Towards the end of the year we started to meet up properly, but maintained a hybrid approach to support young people who didn't feel ready to to come into the room.
## Film club
Simple, relaxed, low pressure. This was an easy way for young people who might usually struggle with joining video sessions to take part in; the focus was on watching a movie rather than each other's faces! As the year progressed we were happy to meet for real.
## Trips
During the summer we started to meet up out doors for trips - these felt hugely joyful and nourishing; it as a relief to see each other again! We varied our excursions to make the most of local places and opportunities - highlights included our sunset fire on the beach and, later in the year, getting to see the panto. We also took part in workshops with local organisations - such as designing a mural to be shown in Swansea city centre.
## Other projects
We took part in other opportunities whenever possible - the highlight of which was working with The National Museum of Wales and The Federation of Museums and Art Galleries in Wales - to use our Winter of Wellbeing grant to make a film - 'The Mixtup Museum'. The young people did an amazing job, and we were able to premiere the film in the National Waterfront Museum for young people and their families
## Pop up sessions
These tended to be themed to suit the interests of different members. We had a wide variety of activities, ranging from a Harry Potter quiz to 'Spotlight' sessions; story making to clay monster making with a collaboration with a local artist. We even wrote a song…
## Mini meets
Small groups of young people met together online - it was a great way for friends to meet up when they weren't managing to do so in real life. They valued the space and the time with supporting staff too.
## One to one support
demand for this type of catch up was far greater than it had been in previous years. Most support took place via Zoom.. When restrictions allowed we met young people who needed support for a distanced cuppa or walk.
We identified when young people were experiencing issues that needed more support and signposted to specialist agencies when needed.
Meeting via video calls really didn't suit some of our members and we made sure to stay in touch in other ways. It was important to make sure that all of our members felt remembered and considered and maintained a sense of belonging to our Mixtup community.
We provided practical and emotional support to young people and/or families in other ways e.g. via email or messaging or by writing letters to support PIP applications.
## **Monitoring and feedback**
We use observation, participative consultation, informal discussions and surveys to monitor the
## **Mixtup**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## performance of our organisation.
Sessions are written up and measured against our objectives. Staff are reflective practitioners and always look for ways to improve delivery of the project and to tailor it to support the changing needs of the young people.
Feedback from our members and their families and carers was overwhelmingly positive. We were told regularly that our provision during this time was a 'lifeline' for our members.
Zoom sessions were not anyone's first choice but young people adapted well and the format did bring some unexpected rewards. Most were relieved to be able to meet up face to face again.
As young people were brought together in meetings we saw friendships develop and/or deepen and some young people became more involved in group activities and discussions than they had been previously.
We saw new aspects of some young people as their confidence grew and they opened up moretalking, sharing ideas, singing, and really supporting each other in different ways.
Most young people who would normally come to Mixtup attended sessions on Zoom throughout this time, but it didn't work for everybody. We made sure to stay in touch in other ways and we were told that this made a real difference to young people and their sense of belonging.
As we returned to in person meetings sessions were well attended and lively. As well as we had done online it was a huge relief for many members to be back in the room. We took care stay in touch with those who weren't ready for this and made sure they felt remembered and valued.
Going to two age groups was a huge shift for the young people but it was one that they had asked for. New staff were warmly welcomed and the young people shared plans and excitement for the year ahead.
We have continued to bring in more young people from our waiting list and receive an increasing number of membership enquiries via word of mouth recommendations from existing members and their families.
## **Mixtup**
## **Trustees' Annual Report** _**(continued)**_
## **Year ended 31 March 2022**
## **Financial review**
## **Financial Management**
Day to day financial management is undertaken by the Project Manager, supported and overseen by the Trustee Treasurer.
All trustees are included in any major decision-making or changes to the finances of Mixtup.
Some financial management is outsourced to professional services:
Accountants: Gordon Down Accountants Book-keeping: Small Business Services Banking: Lloyds Bank
## **End of Year Accounts**
For the year April 2021/ March 2022:
Restricted income: £88905
Unrestricted income: £122
Creditors: £7237
Net income: £30085
Total restricted funds carried forward: £41942
Mixtup's reserves policy is to seek to establish and then maintain sufficient level of reserves to enable normal operating activities to continue over a period of up to 6 months should a shortfall in income occur and to take account of potential risks and contingencies that may arise from time to time.
Restricted costs are due to the grant income received. This primarily covers salaries, activities and agreed overheads.
Any unspent revenue is carried forward, with agreement with funders , into the next year.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
A H Atkins Trustee **Mixtup**
## **Independent Examiner's Report to the Trustees of Mixtup**
## **Year ended 31 March 2022**
I report to the trustees on my examination of the financial statements of Mixtup ('the charity') for the year ended 31 March 2022.
## **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 Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material 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 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 accounts to be reached.
Carl West ACA
Independent Examiner
144 Walter Road Swansea SA1 5RW **Mixtup**
## **Statement of Financial Activities**
## **Year ended 31 March 2022**
|||**2022**|**2022**||||2021|||
|---|---|---|---|---|---|---|---|---|---|
|||Unrestricted
funds||Restricted funds|||**Total funds**||Total funds|
|**Note**|||**£**||**£**||**£**||£|
|**Income and endowments**||||||||||
|Donations
and legacies|**4**||122||88,905||89,027||43,632|
||⊗⊗⊗⊗|||⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗|⊗⊗⊗⊗⊗⊗|||⊗⊗⊗⊗⊗⊗⊗⊗|
|**Total income**|122||88,905||89,027||43,632|||
|||⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆||⊆|⊆⊆⊆⊆⊆⊆⊆|||⊆⊆⊆⊆⊆⊆⊆⊆|
|**Expenditure**||||||||||
|Expenditure
on charitable
activities||**5,6**|–||58,941||58,942||32,904|
|||⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗|⊗⊗⊗⊗⊗⊗|||⊗⊗⊗⊗⊗⊗⊗⊗|
|**Total**
**expenditure**||–|58,941||58,942||32,904|||
|||⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆⊆|⊆|⊆⊆⊆⊆⊆⊆⊆|||⊆⊆⊆⊆⊆⊆⊆⊆|
|||||||||||
||||⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗|
|**Net income**||122||29,964||30,085||10,728||
||||⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆⊆||
|||||||||||
|Transfers
between funds||2,452||(2,452)||–||–||
|||||||||||
|||⊗|⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗||
|**Net movement**
**in funds**||2,574||27,512||30,085||10,728||
|**Reconciliation of funds**||||||||||
|Total funds
brought forward||4,505||14,430||18,935||8,208||
|||⊗|⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗||
|**Total funds**
**carried forward**||7,079||41,942||49,021||18,936||
||||⊆⊆⊆⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆⊆||
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
## **Mixtup**
## **Statement of Financial Position**
## **31 March 2022**
||||**2022**||2021|
|---|---|---|---|---|---|
||**Note**||**£**||£|
|**Current assets**||||||
|Debtors||**10**|250||–|
|Cash at bank and in
hand|56,008||24,914|||
|||⊗⊗⊗⊗⊗⊗⊗⊗|||⊗⊗⊗⊗⊗⊗⊗⊗|
||56,258||24,914|||
|**Creditors: amounts**
**falling due within**
**oneyear**|**11**|7,237|5,978|
|---|---|---|---|
||⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗|
|**Net current assets**|49,021|18,936||
||⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗|
|**Total assets less**
**current liabilities**|49,021|18,936||
||⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗|
|**Net assets**|49,021|18,936||
||⊆⊆⊆⊆⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆⊆|
|**Funds of the charity**||||
|Restricted funds|41,942|14,431||
|Unrestricted funds|7,080|4,505||
|||⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
|**Total charity funds**|**13**|49,022|18,936|
|||⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
A H Atkins Trustee **Mixtup**
## **Notes to the Financial Statements**
## **Year ended 31 March 2022**
## **1. General information**
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 11 St Helen's Road, Swansea, SA1 1AB.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
There are no material uncertainties about the charity's ability to continue.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
**Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
## **Mixtup**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
**3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Financial instruments**
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
## **Mixtup**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **3. Accounting policies** _**(continued)**_
## **Financial instruments** _**(continued)**_
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
## **Defined contribution plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
## **4. Donations and legacies**
|||Unrestricted
Funds|Restricted Funds|**Total Funds**
**2022**|
|---|---|---|---|---|
|||£|£|**£**|
|**Donations**|||||
||Donations|122|–|122|
|**Mixtup**|||||
**Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
**4. Donations and legacies** _**(continued)**_
|||||||||**Total Funds 2022**
**£**
–
–
5,082
–
–
10,312
12,500
250
2,000
4,950
3,831
23,440
26,540
⊗⊗⊗⊗⊗⊗⊗⊗
89,027
⊆⊆⊆⊆⊆⊆⊆⊆
Total Funds 2021
£
810
19,532
2,537
9,853
10,000
900
–
–
–
–
–
–
–|
|---|---|---|---|---|---|---|---|---|
||||Unrestricted Funds||Restricted Funds|||**Total Funds 2022**|
|||||£||£||**£**|
||**Grants**||||||||
|||Children in Need
Fund|||–||–|–|
|||Chill and Chat
Project (CCS &
ICF)|||–||–|–|
|||Table Top
Adventures (CCS
& Moondance)|||–|5,082||5,082|
|||National Lottery|||–||–|–|
|||Austin Bailey
Foundation|||–||–|–|
|||Table Top
Adventures
(Postcode
Lottery)|||–|10,312||10,312|
|||Garfield Weston|||–|12,500||12,500|
|||CIN - Trust Me|||–|250||250|
|||Summer of Fun|||–|2,000||2,000|
|||Welsh
Government -
WOW|||–|4,950||4,950|
|||Swansea Bay Uni
Health Trust|||–|3,831||3,831|
|||CIN - 2022|||–|23,440||23,440|
|||National Lottery -
Medium|||–|26,540||26,540|
||||||⊗⊗⊗⊗|⊗⊗⊗⊗|⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
|||||122||88,905||89,027|
||||||⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
||||||||||
|||||Unrestricted
Funds||Restricted Funds||Total Funds 2021|
|||||£||£||£|
||**Donations**||||||||
|||Donations||810||–||810|
||**Grants**||||||||
|||Children in Need
Fund||–||19,532||19,532|
|||Chill and Chat
Project (CCS &
ICF)||–||2,537||2,537|
|||Table Top
Adventures (CCS
& Moondance)||–||9,853||9,853|
|||National Lottery||–||10,000||10,000|
|||Austin Bailey
Foundation||–||900||900|
|||Table Top
Adventures
(Postcode
Lottery)||–||–||–|
|||Garfield Weston||–||–||–|
|||CIN - Trust Me||–||–||–|
|||Summer of Fun||–||–||–|
|||Welsh
Government -
WOW||–||–||–|
|||Swansea Bay Uni
Health Trust||–||–||–|
|||CIN - 2022||–||–||–|
||||||||||
||||||||||
||||||||||
||||||
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||National Lottery -
|–|–|–|
||Medium||||
|||⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
|||810|42,822|43,632|
|||⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
|**Mit**|||||
|**xup**|||||
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **5. Expenditure on charitable activities by fund type**
|||Unrestricted||**Total Funds**|
|---|---|---|---|---|
|||Funds|Restricted Funds|**2022**|
|||£|£|**£**|
||Activitytype 1|–|57,040|57,040|
||Support costs|–|1,901|1,902|
|||⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
|||–|58,941|58,942|
|||⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
||||||
|||Unrestricted
Funds|Restricted Funds|Total Funds 2021|
|||£|£|£|
||Activitytype 1|–|31,207|31,207|
||Support costs|600|1,097|1,697|
|||⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
|||600|32,304|32,904|
|||⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
## **6. Expenditure on charitable activities by activity type**
||Activities
undertaken
directly|Activities
undertaken
directly|Support costs|**Total funds 2022**|**Total funds 2022**|Total fund 2021|
|---|---|---|---|---|---|---|
||£||£|**£**||£|
|Activitytype 1|57,040||–|57,040||31,207|
|Governance
costs|–||1,902|1,902||1,697|
||⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗||⊗⊗⊗⊗⊗⊗⊗⊗|
||57,040||1,902|58,942||32,904|
||⊆⊆⊆⊆⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆||⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
|**7.**
**Independent examination fees**|||||||
|||||**2022**||2021|
|||||**£**||£|
|Feespayable to the independent examiner for:|||||||
|Independent examination of
the financial statements||650|||600||
|||||⊆⊆⊆⊆||⊆⊆⊆⊆|
## **8. Staff costs**
The average head count of employees during the year was 8 (2021: 7).
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
## **9. Trustee remuneration and expenses**
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
## **Mixtup**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **10. Debtors**
|**10.**
**Debtors**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|Other debtors|250|–|
||⊆⊆⊆⊆|⊆⊆⊆⊆|
## **11. Creditors: amounts falling due within one year**
||**2022**|2021|
|---|---|---|
||**£**|£|
|Trade creditors|4,498|2,607|
|Accruals and deferred income|1,730|2,362|
|Social securityand other taxes|920|920|
|Other creditors|89|89|
||⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗|
||7,237|5,978|
||⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆|
## **12. Pensions and other post retirement benefits**
## **Defined contribution plans**
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,023 (2021: £396).
## **13. Analysis of charitable funds**
## **Unrestricted funds**
||At
1 April 2021|Income|Expenditure|Transfers|**At**
**31 March 202**
**2**|
|---|---|---|---|---|---|
||£|£|£|£|£|
|General funds|4,505|122|–|2,453|7,080|
||⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆|
|||||||
||At
1 April 2020|Income|Expenditure|Transfers|At
31 March 202
1|
||£|£|£|£|£|
|General funds|4,295|810|(600)|–|4,505|
||⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆|
|**Mixtup**||||||
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **13. Analysis of charitable funds** _**(continued)**_
## **Restricted funds**
||||||||**At**|
|---|---|---|---|---|---|---|---|
|||At||||**31 March**|**202**|
||1 April|2021|Income|Expenditure|Transfers||**2**|
|||£|£|£|£||£|
|Children in
Need|4,813||–|(436)|(4,377)||–|
|Chill and Chat
(CCS & ICF)|350||–|(75)|–|275||
|||||||
|---|---|---|---|---|---|
|||||||
|||||||
|Table Top
Adventures
(CCS &
Moondance)|3,700|5,082|(5,073)|–|3,709|
|National
Lottery|4,866|–|(6,932)|2,066|–|
|Austin Bailey
Foundation|701|–|–|–|701|
|Table Top
Adventures
(Postcode
Lottery)|–|10,312|(4,288)|–|6,024|
|**Mixtup**||||||
|||||||
|**Notes to the Financial Statements****_(continued)_**||||||
|**Year ended 31 March 2022**
**13.**
**Analysis of charitable funds** **_(continued)_**||||||
|Garfield
Weston|–|12,500|(789)|–|11,711|
|CIN - Trust
Me|–|250|(68)|–|182|
|Summer of
Fun|–|2,000|(1,859)|(141)|–|
|Welsh
Government -
WOW|–|4,950|(4,354)|–|596|
|Swansea Bay
Uni Health
Trust|–|3,831|(3,592)|–|239|
|CIN - 2022|–|23,440|(17,609)|–|5,831|
|National
Lottery -
Medium|–|26,540|(13,866)|–|12,674|
||⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
||14,430|88,905|(58,941)|(2,452)|41,942|
||⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
|||||||
||At
1 April 2020|Income|Expenditure|Transfers|At
31 March 202
1|
||£|£|£|£|£|
|Children in
Need|3,093|19,532|(17,811)|–|4,814|
|Chill and Chat
(CCS & ICF)|–|2,537|(2,187)|–|350|
|Table Top
Adventures
(CCS &
Moondance)|820|9,853|(6,973)|–|3,700|
|National
Lottery|–|10,000|(5,134)|–|4,866|
|Austin Bailey
Foundation|–|900|(199)|–|701|
|Table Top
Adventures
(Postcode
Lottery)|–|–|–|–|–|
|Garfield
Weston|–|–|–|–|–|
|CIN - Trust
Me|–|–|–|–|–|
|||||||
|||||||
|---|---|---|---|---|---|
|||||||
|Summer of
Fun|–|–|–|–|–|
|Welsh
Government -
|–|–|–|–|–|
|WOW||||||
|Swansea Bay
Uni Health
Trust|–|–|–|–|–|
|CIN - 2022|–|–|–|–|–|
|National||||||
|Lottery -
Medium|–|–|–|–|–|
||⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
||1|4222|24||1441|
||3,93|,8|(3,30)|–|,3|
||⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
## **Mixtup**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 March 2022**
## **14. Analysis of net assets between funds**
||Unrestricted Funds|Restricted Funds|**Total Funds 2022**|
|---|---|---|---|
||£|£|**£**|
|Current assets|8,471|47,787|56,258|
|Creditors less than 1
year|–|(7,237)|(7,237)|
||⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
|**Net assets**|8,471|40,550|49,021|
||⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|
|||||
||Unrestricted Funds|Restricted Funds|Total Funds 2021|
||£|£|£|
|Current assets|4,505|20,409|24,914|
|Creditors less than 1
year|–|(5,978)|(5,978)|
||⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|⊗⊗⊗⊗⊗⊗⊗⊗|
|**Net assets**|4,505|14,431|18,936|
||⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|⊆⊆⊆⊆⊆⊆⊆⊆|