COMPANY REGISTRATION NUMBER: 03588496
CHARrrY REGISTRATION NUMBER: 1189976
Crest Co-operative Ltd {charity)
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023
JONES & GRAHAM ACCOUNTANTS LTD
Chartered Certified Accountants
45 Vale Street
DENBIGH
Denbighshire
LL16 3AH
Illlllllll
•Ac[￿F(￿l.
2111212023
COMPANIES HOUSE
#73

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report (incorporaling the directoff s report) .
Chartered ￿rtified accountants report to the board of trustees
on the preparation of the unaudited statutory financial
statements
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10
The following pages do not form part of the financial statements
Detailed statement of finanaal activities
21
Notes to the detailed statement of financial activities
24

Crest Co-operative Ltd (charity)
Company Limitsd by Guarantse
Trustses, Annual Report (Incorporating the Directorfs Report)
Year ended 31 March 2023
The trustees. who are also the directors for the purFvJses of company law. present their report and the
unaudited financial stalernenls of the charity for the year ended 31 Maich 2023.
Reference and administrative details
Registered charity name
Crest C(wperative Ltd {ch2rtyl
Charity registration number
1189976
Company registration number 03588496
Prineipal and registered Unit 2 Briertey House
office
Ferry Farm Road
Llandudno Junction
Conwy
LL31 9SF
The trustees
Mr M Thompson
Mrs K M Baker
Mrs A K Burke
MrLJCox
Company secretary
Wendy WIl￿mS
Accountants
Jones & Graham Accountants Ltd
Chartered Certified Accountants
45 Vale Street
DENBIGH
Denbighshire
LL16 3AH

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (coniinuedj
Year ended 31 March 2023
structure. governance and management
Crest Co-operative Ltd is governed by a voluntsry board of Trustees,. during the last reporting year, 6
were registered trustees lincluding the Chairmanl}- We continue to 5ear¢h for an appropriately
experiencedlskilled candidate as part of our drive to have a fvll board of 7 Trustees.
The board of Trustees ho5 met quarterty by link (due to Covid control measure5} in the last year.
The Senior Management team (Managing Director. Strategic Business Development Manager and the
Finance Managerl submit monthly reports lo the Trustees and attend the qvarterly Trustee meetings
to answer quenes. discuss and vote upon strategic decisions oulsKJe of Ihe scope of everyday
operational decision making. Minutes of the meetings are kept by the Company Secretary.
All management reports are filed on our central Server and include the following information..
Financial
R I Wellbeing
ealth and safety
Departmental performance
Operational updates
Project development
Grants and conlraels

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Trustses. Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 March 2023
Objectives and actlvlties
The objecbves of the Charrty are specrficalty restricted to the following".
al To advance education, training and volunteering particularly for reople with disabilib.es or in need
by reason of their social or economic circumslances.
b) The prevention or relief of poverty by the recycling I reuse and provision of furniture, ¢lolhes and
other household items to individuals in need andlor charities, or other organisation5 working to prevent
or relieve povety-
cl The relief of unemployment for the benefft of the public in Such ways a5 may be thought fil,
including assistance to find employment
dl To promote social inclusion for the public benefit by preventing people from becoming socially
excluded. relieving the needs of those people who are socialty excluded and assisting them lo
integrate into society.
For the purpose of thi5 clause 'socialty excluded. means being excluded from society, or parts of
society. a5 8 result of one or rnore of the following factors". unemployment. financial hardship," youth or
old age." ill health (physical or mental). substance abuse or dependency including alcohol and drugs.,
discrimination on the grounds of sex, race, disability. ethnic origin. religion, belief. creed. sexual
orientation or gender re-assignment," poor educational or skills attainment,. relationship and family
breakdown,. poor housing Ithal is housing that does not meet basic habitable slandards.. crime (either
as a victim of crime or as an offender rehabilitating into scciety). el To promote such other charitsble
purposes as the trustees may from ts.me to time determine.

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
Achievements and perfomiance
In the face of a nationwide cosl-of-living crisis. our organizalion confronted subslanlial hurdles in the
past year. Nevertheless, we proaclivety sought out opportunities amidst the aéversity and made
significant strides in the 2022123 period, advancing the strategies and objectives outlined in our
governing document.
While we achieved our goals to a lesser exlenl than in previous years due lo reduced activity
stemming from the cost-ol-living crisis. we seyzed. new opportunitTres arising in the dynamically
changing pandemic-influenced environment. This prompted the Senior Management Team to stay
focused on our core objeclives within an unsettled economic Landscape.
Throughout 2022123. we ￿lebrated several n01ew￿hY accompAishrnents'.
Launched our fourth Community Reuse store on Gloddaeth S( Llandudno. securing a long-temi
rental agreement fof the upper fToor to a restaurant. Addrtionally. we redesigned the k)wer floor lo
establish a workshop and training suite.
Secured an additional Probation Service Community
Payback conlract for 2022123. Expanded the Crest food bank and elevated our training department's
capabilities lo deliver accredited training programrres_
Recognizing earty signs of diminished staff well-being, the Senior Management Team maintained a
primary focus on employee weware. The team's resilien￿. commitment, and collective 'can-do'
attitude in the face of another challenging year deserve acknowledgment.
Our updated business plan priorits.zes the consolidation of core activities a5 we navigate the
post-P2ndern￿ landscape. It outlines opportunilies. developments, and objectives for 2023 while
contTibuling to the realizalion of our long-lerm vision and charitsble objectives. This plan serves as our
working template for a sustainable ftrture beyond Covid. emphasizing the consolidab.on of core
objectives such as educab"on, training. volunteering. relief of unempk)yment, preventionlrelief of
poverty through reuse, and social inclusion. We remain committed lo playing to our strengths,
adhering lo our values, setting realistic objectives. and ultimately fvlfilling our mission.
Financial review
The company's lumover has reduced from £891.297 in 2022 to £628.214 for the year ending 31
March 2023. This is mainly down lo the significant reducb.on in Tading ￿tIvIty being reported through
the company, as it continues to transfer such activity to the subsKJiary company. Total grants received
have actually increased by 11 Qk compared lo that of 2022. For this same reason. the total expenditure
ha5 also reduced from £863,477 in 2022 10 £598.221 in 2023. a feduclion of 44%.
As a result, the company has achieved a surplu5 of £29,993 during the year ending 31 March 2023
These results eonbnue lo be encouraging. especially with the majority of trading activities being
transferred to the subsidiary company. Crest Trading Stores Ltd.
Small company provisions
This report has been prepared in accordance with the provIs￿)n5 appIl￿ble to companies entitled lo
the small companies exemption.

Crest Co•operative Ltd (charity)
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Directorfs Report) (cortbnuedj
Year ended 31 March 2023
The trustees. annual report was approved on ..... -
trustees by..
and signed on behalf of the board of
Katie Michelle Baker
Trustee

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Chartered Certified Accountants Report to the Board of Trustees on the
Preparation of the Unaudited Statutory Financial Statements of Crest
Co-operative Ltd (charity)
Year ended 31 March 2023
As described on the slatemenl of financial position, the trustees of the charity are responsible for the
preparation of the financial statements for the year ended 31 March 2023. which comprise the
statement of financial activities {including income and expenditure accountl. statement of financial
position and the relaled notes_
You consider that the eharity is exempt ffom an audit under the Companies Aet 2006.
In accordance with your inStruct￿nS we have compiled these financial statements in order lo assist
you lo fulfil your statutory responsibilibes, from the accounting records and from information and
explanations supplied lo us.
JONES & GRAHAM ACCOUNTANTS LTO
Chartered Certified Accountants
45 Vale Street
DENBIGH
Denbighshire
LL16 3AH

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Unrestricted
funds Total funds Totsl funds
2022
Note
Income anfl endowrnents
Grants receivable
Trading activities
Investment income
409,902
218,312
409,902
218.312
369,745
521,539
13
Total Income
628.214
628.214
891,297
Expenditure
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable acbvits.es
Total expenditure
8,370
590,359
598.729
8,370
590,359
598,729
80,688
782,788
863.476
Net incorne and net movement in funds
29,485
29,485
27.821
Reconciliation of funds
Total funds brought forward
Total funds carried fomard
4C6.367
406,367
378,546
435.852
435.852
406,367
The statement of financial activities includes all gains and losses reeognised in the year.
All income and expenditure derive from continuing activibes.
The notes on pages 10 to 19 forni part of these financial statements.

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Not•
Fixed assets
Tangible fixed a$5ets
Investments
13 1.428.342
14
100
1,489,923
100
1.428,442
1.490,023
Current assets
Debtofs
Cash at bank and in hand
15
322,979
55.186
378.165
303.412
85.208
388,620
Creditors.. amounts falling due within one year
Net current assets
16
84,431
72,587
316,033
293,734
Total assets less ¢urTent liabilities
1.722,176
1,806,056
Creditors: amounts falling due after more than one year
Net assets
17
1,286.324
435.852
1,399,689
406,367
Funds of the charity
Unrestricted funds
435,852
4L*,367
406.367
Total charity funds
20
435,852
For the year ending 31 March 2023 the charity was entsved to exempts'on from audit under section 477
of the Companies Act 2006 relating lo small companies.
Directors. respon51bilitses'.
The member5 have not required the company lo obtain an audit of its financial statemen15 for the
yeai in question in accordance with section 476..
The directors acknowledge their responsibilities for comptying with the requirements of the Act
with ￿Spect to accounting records and the preparah.on of financial statements.
These financial statements have been prepared in accordance with the proviS￿S applicable lo
companies subject lo the small companies. regime.
The statement of financial position
continues on the following page.
The notes on pages 10 to 19 form part of these financial ststements.

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Statement of Financial Position {conbnuedJ
31 March 2023
These fin
ncial statements were approved by the board of trustees and authorised for issue on
*3 and are signed on behalf of the board by..
Katie Michelle Baker
Trustee
The notes on pages 10 to 19 forn) part ofthtte financial statements.

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General information
The charity is a public benefft entity and a private company limiled by guar8nlee, registered in
England and Wales and a fegislered charity in England and Wales. The addiess of the
registered office is Unit 2 Brierley House, Ferry Fam Road, Llandudno Junction, Conwy, LL31
9SF.
Slaternent of eompliance
These financial statements have been prepared in compliance wilh FRS 102. The Financial
Repo￿ng Standard applicable in the UK and the Republic of Ireland.. the Statement of
Recommended Practice applicable to charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republ￿ of Ireland {FRS 102) {Charities
SORP IFRS 1021} and the Cornpanies Act 2CK)6.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cosl basis, as modified by the
revaluation of ￿rtain financial assets and liabilit￿S and investment properties rreasured al fair
value through income or expenditure.
The financial statements are prepared in sterling, whiGh is the functional currency of the entity-
Going concem
There are no material un￿rtaIntieS about the chanty's abilty to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgernenls,
estimates and assumptions that affect the amounts rewrted. These estimates and judgements
are continually revieweé and are based on experience and other factors. including expectations
of future events that are bel*ved to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate aff￿Unt of Cu￿ent and deferred tax recognised in
the reporting period.
Current lax is recognised on taxable income or expenditure for the current and past periods.
Current tax is measured at the amounts of tax expected lo pay or recover using the tax rates and
laws that have been enacted or substsntNety enacted at the reporting date.
10

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notss to the Financial Statements (¢ontlnuedJ
Year ended 31 March 2023
Accounting policies (conlinuedj
Fund accounting
Unreslricled funds are available for use at the diSCre￿n of the trustees to further any of the
charity's pijrposes.
Designated funds are unrestrÉcted ￿ndS earmarked by the trustees for particular future Project or
omrnilrnent.
Restricted funds are suttyected to restnth.ons on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-¢lasses'. restricted income funds or
endowrnent funds.
Incoming resources
All incoming resour￿$ are included in the statement ol financial activities when enlillemenl has
passed to the charity.. il is probable that the economic benefits associated wf(h the transaction
will flow lo the charity and the amount can be reliably measured. The following specific policies
are applied to partt"cular categories of income..
Income from donabons or grants is recognised when there is evidence of ents"IlerrEnt to the
gift, receipt 15 probable and its amount can be measured reliabty.-
legacy income is recognised when receipt Is probable and enliuement is established.
incorne frorn donated goods is rr*asured at the fair value of the good5 unless this 15
impractical to measure reliably. in which case Ihe value is derived from the cost lo the donor
or the estirnated resale value. Donated facilities and services are recognised in the
accounts when received rf the value can be reliably measured_ No amounts are included for
the contribution of general v(Aunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted Se￿iCe This is classified as unfestricted funds unless there is a conlraclual
requirement for it to be spent on a particular purpose and returned rf unspent, in which case
il may be regarded as reStr￿ed.
11

Crest Co-operative Ltd {charity)
Company Limited by Guarantee
Notes to the Financial Statements (confrnuedj
Year ended 31 March 2023
Accounting policies (¢tyntinu¢d)
Resources expended
Expenditure is recognised on an accnjals basis as a liability is illcur￿d. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities lo which it relates..
expendrture on rai￿ng funds includes the costs of all fundraising aclwilies, events,
non-charilable trading acbvib"es, and the sale of donated gocKIs.
expenditure on charitable aclivilies includes all costs incurre(I by a charity in undertaking
activities that further its charilable aims for the benefit of its beneficiaries, including those
support Costs and costs relatsng to the govemance 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 charitaNe aclrvities.
All costs are allocated lo expendrture categories reflectsng the use of the resource. Direct costs
attributable lo a single activity are allocated direcdy to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consislenl ba51S.
Tangible assets
Tangible assets are initialty recorded at cost, and subsequently slated al cost less any
accumulated depreciation and impairment k)sses. Any tangible assels carried at revalued
arnounts are recorded at the fair value al the dale of revaluation less any subsequent
accumulated depreciation and subsequent aecumulaled impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses. unless it reverses a charge for impaimienl that has previously been
reeognised as expenditure within the statement of financial aclNities A decrease in the carrying
amount of an asset a5 a result of revaluation. is recognised in other recognised gains and losses,
except lo which it offsets any previous revaluation gain, in which ￿se the loss is shown within
other recognised gains and losses on the staterrtnt of financial aetivib"es.
Depreciation
Depreciab'on is calculated so as to write off the cost or valuation of an asset. less ils residual
value. over the useful economic lrfe of that a55et as folk)ws'
Property and improvemenis
Long leasehold property
Enterprise activities equip & fittings
Office F&F and computer equiprrent
Motor vehicles
4% slraighl line
4% slraighl line
25% straight line
200A straight line
250A straight line
12

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statements (continu¢dJ
Year ended 31 March 2023
Accounling policies (contintsedj
Investments
Unlisted equity investments are initially recorded at Cost. and subsequently measured at fair
value. If fair value cannot be reliably ry￿asured, assets are measured al cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Investments in associates
Inveslrnenls in associates accounted for in accordance with the cosl model a￿ recorded at cost
less any accumulated impairment losses.
Investment5 in associates accounted for in accordance with the fair value model are initially
recorded at the transaction price. At each reporting dale. the investments are measured al fair
value, with changes in fair value taken through income or expenditure. Where il is impracticable
lo measure fair value reliably without undue cost or effort the cost model will be adopted.
Dividends and other distributions recetved from the investrment are recognised as income without
regard lo whether the distributions are from accumulated profits of the associate arising before or
aftei the dale of acquisity"on.
Investments in joint Vwbtures
Investments in joinlty Controlled entities accounted for in accordance with the cost model are
recorded at eost less any accumulated impairment losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are
initially recorded at the Iransaction pri￿. At each reporting date, the investments are measured
at fair value, with changes in fair value taken through income or expenditure. ￿ere It 15
impracticable to measure fair value reliably without undue cost or effor( the cost model will be
adopted.
DivKlends and other distributions received from the investment are fecognised as income without
regard to whether the distributions are from accumulated proffts of the joint venture arising before
or after the date of acquisith'on.
Impaimient of fixed assets
A review for indicators of impairment is carned out at each reporbng dale. with the recoverable
amount being eslimaled where such indicalors exist. Where the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Pfior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing. when it is not F(>ssible to esbmale the recoverable
amount of an individual asset. an estimate is made of the recoverable arTh)unl of the
eash-generaling unil lo which Ihe asset belongs.
13

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statements (continu
Year ended 31 March 2023
Accounting policies [continutdJ
Governmenl grants
Government grants are ￿OgnISed al the fair value of the asset received oi receivable. Grants
are not recognised until there is reasonable assurance that the charity will comply with the
conditions attaching to them and Ihe grants will be received.
Where the grant does not impose spectfied future performan￿related conditions on the
recipient. il is recognised in income when the grant proceeds are received or receivable. Where
the grant does Impose specified future performance-relaled condrtions on the recipient, it is
recognised In income only when the performan￿related conditions have been met. lthere
grants received are prior to sats"sfying the revenue recognrtion criteria. they are recrMJnised as a
Limited by guarantee
Number of trustees as al the year-end was 4. The warranty liability is restricted to £1 per trustee.
The Company keeps a register of Iruslee5 at its registered Offi￿ and has been satisfactorily
maintained throughout the current year. An extract has been reproduced below of the overall
membership movemenls'.-
Trustees brought fonwdrd
New trustees appointed
Trustees resigned
Trustees carried forward
The list of tiustees caffled foThvard as at 31.03.2023 is as follows'.-
ichael James Thompson
Laurence Jonathan Cox
Anna Katrina Burke
Katie Michelle Baker
Grants receivable
Unrestricted Tolal Funds Unrestricted Total Funds
Funds
2023
Fund5
2022
Donations
Donations
Crest Trading Stores Ltd
11.576
171,271
11.576
171,271
1.034
68.584
1.034
68.584
Grants
Denbighshire Work Opportunities
HMRC Job Retention Scheme
Weee Fund Grant
Other Grants
209.099
209.099
195,356
33,715
13.510
57,546
195,356
33,715
13,510
57,546
17.956
17,956
409.902
409,902
369,745
369,745
14

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statements (et￿￿nue￿)
Year ended 31 March 2023
Trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Trading income
Collections
Furniture packs
Sales of donated items
Ragamuffins toys & clothes sales
Room rental
Probation service income
Training income
Other ineome
489
161.051
489
161,051
86,615
186,972
38,165
53,191
6.564
22,906
97.260
2,500
27.366
86,615
186,972
38,165
53.191
6.564
22.906
97.260
2,500
27.366
464
195
715
29.167
14.918
11.313
464
195
715
29.167
14.918
11.313
218.312
218.312
521.539
521,539
Investment income
Unrestncted Total Funds Unrestncled Total Funds
Funds
2023
Funds
2022
Bank inlerest re￿Ivat￿e
13
13
Costs of other trading activities
Unrestricted Total Funds Unrestricted Total Fund5
Funds
2023
Funds
2022
Llandudno Junetion Shop
Colwyn Bay Community Store
Rhyl Community Store
Ebay shop
Happi-Tat- Communty store
Foodshare project
30.533
24.858
8,925
1,515
14,151
706
30.533
24.858
8,925
1,515
14,151
7(hS
8,370
8.370
8,370
8.370
80,688
80,688
15

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statements (cwthu¢d)
Year ended 31 March 2023
Expenditure on charitable activities by actlvity type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Work Opportunities
Re-use Hub
Kerbside
Volunleers
Training
Pabo Lane, Llandudno Junet
Happi-Tat
Household Drivers
Probation
Governance cosls
115.562
115,562
105.127
294.436
6.301
34.753
72.670
34,753
72.670
30,985
74,275
20,328
167.604
11.849
167.604
11.849
187.921
187,921
251,335
782,788
402.438
187,921
590.359
10. Net income
Nel income is slated after chargin￿(credIting)-
2023
2022
Depreciation of tangible fixed assets
141.895
107,817
11. Slaff costs
The total staff costs and employee benefits for the reporting period are analy5ed as follows..
2023
2022
Wages and salaries
371,393
583,528
The average head count of empbyees during the year was 4212022-. 32).
No employee received empbyee benefils of more than £60.000 during the year {2022'. Nill.
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
16

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statsments (continue
Year ended 31 March 2023
13. Tangible fixed assets
Enterprise Office F&F
LoThJ
activilies
and
Freehold leasehold
fittings &
computer
property
propety containeis equipment
Motor
vehicles
Total
Cost
Al 1 Apr 2022
Additions
1.433,778
43,201
287,359
82.047
225,554
28,268
246,037 2,274,775
8,845
80,314
At 31 Mar 2023
1.476.979
287,359
82.047
253.822
254,882 2,355,089
Depreciation
Al 1 Apr 2022
Charge ft)r the
year
308,509
39,493
82.047
161.528
193.275
784,852
77,957
15.010}
34.483
33,606
35,342
228,617
141,895
926,747
At 31 Mar 2023
386.466
82.047
195.134
Carrying amount
Al 31 Mar 2023
1.090.513
252,876
58.688
26,265 1,428,342
Al 31 Mar 2022
1, 125.269
247,866
64,026
52,762 1,489,923
14. Investments
Shares in
group
ndertakings
Cost or valuation
At 1 April 2022 and 31 March 2023
Impairment
At 1 April 2022 and 31 March 2023
Carrying amount
At 31 March 2023
100
100
At 31 March 2022
100
All inveslrT)enls shown above are held at valuation.
17

C rest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
15. D8btors
2023
2022
Trade debtors
Prepayments and accwed incon
Other debtors
145.202
284,563
1106.7e61
322,979
132,155
104,152
67,105
303,412
16. Credltors: amounts falling due wlthin one year
2023
2022
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Corporation tsx
Social security and other taxes
Other creditors
22
42,999
25,210
89
3.950
317
49,485
15,737
19,209
84,431
72,587
17. Creditors- amounts falling due after more than one year
2023
2022
Accruals and deferred income
1,286,324
1,399,689
18. Deferred income
2023
2022
Al 1 April 2022
1.286.324
1,419,S49
19. Government grants
The amounts recognised in the financ￿1 ststements for govemment grants are as follows-.
2023
2022
Recognise(l in creditors".
Deferred government grants due after more than one year
1,286,324
1,399,689
18

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Financial Statsments (¢tyllinutdJ
Year ended 31 March 2023
20. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
General funds
406.367
628.214
(598.729}
435,852
Al.
31 March 202
At
1 April 2021
Income Expenditure
General funds
378,546
891.297
1863,4761
406,367
19

Crest Cothoperative Ltd (charity)
Company Limited by Guarantee
Management Information
Year ended 31 March 2023
The following pages do not fom) part of the financial statements.
20

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Detailed Ststement of Financial Activities
Year ended 31 March 2023
2023
2022
Income and endowments
Grants receivable
Donations
Crest Trading Stores Ltd
Oenbighshire Work Opportunities
MRC Job Retention Scheme
Weee Fund Grant
Other Grants
11,576
171,271
209,099
1,034
68,584
195,356
33,715
13,510
57,546
17,956
409,902
369,745
Trading activities
Trading income
Collections
Furniture packs
Sale5 of donated items
Ragamuffins toys & clothes sales
Room rental
Probation service income
Training income
Other income
489
161.051
86.615
186.972
38,165
53,191
6.564
22.906
97.260
2,500
27,366
521.539
195
715
29,167
14.918
11,313
218,312
Investment income
Bank interest receivable
13
Total Income
628.214
891,297
21

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Detsiled Ststement of Financial Activities (coftfynuedj
Year ended 31 March 2023
2023
2022
Expenditure
Costs of other tradlng activities
Opening stock
Purchases
Wages and salaries
Rent
Rates and water
Light and heat
Repairs and maintenan
Insurance
Other estsblishmenl
Motor vehicle expenses
Legal and professional fees
Telephone
Other office costs
Bank charges and other similar charges
Slafflvolunteer travel and expense5
Staff welfare and olher benefits
Staff training
Subscriptions and memberships
Tipping and waste fees
Other cost of sales
Conference and event costs
Health and safety
Miscellaneous expenses
15,732
14,318
30,472
3,327
372
3,674
1.963
896
236
2,442
1.011
54
356
2.059
1,014
409
403
2,698
3,324
230
18
144
1,926
400
1.060
30
92
398
8.370
80,688
Expenditure on charitable activities
Purchases
Wages and salaries
Rent
Rates and water
Light and heat
Repairs and maintenance
Insurance
Other eslablishmenl
Motor vehicle expenses
Vehicle leasinglhire
Legal and professional fees
Telephone
Other offits costs
Amortisalion
Depreciation
Other interest payable and similar charge5
8,183
553,056
22,750
5,204
13,710
10,191
12,922
1,063
37,110
10,258
12,960
6,644
4,907
199,119
107,817
110
368,069
15,459
6,808
11,613
8.562
3.186
196
38,174
3,188
11,813
6,698
2,827
(103,9941
141,894
554
Carried forward
515.047
707.766
22

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Detailed Statement of Financial Activities (¢tyrfinu¢dJ
Year ended 31 March 2023
2023
2022
Brought forward
515.047
707,766
StaffNolunteers travel and other expenses
Staff welfafe
Staff training costs
Work opps allowance
Advertising and promotion
Subscriptions and memberships
Tipping and waste fees
Other cost of sales
Hire of equipment
Bank charges and similar charges
Donations and sponsorship
Conference and event costs
Health and safety
Computer & 50fiware costs
UK Entertainment
Miscellaneous Expenses
11.095
8.346
386
4.752
11.598
11.824
882
3,872
4,276
860
3,803
3,139
589
5.968
1.566
2.356
6,692
9,849
5,666
4.827
8.415
7.826
2.261
6.382
4.302
598
5,967
1,836
2,042
6,129
25
2,205
590,359
782,788
Total expenditure
598,729
863.476
Net income
29,485
27,821
23

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Detsiled Ststement of Financial Activities
Year ended 31 March 2023
2023
2022
Costs of other trading activltles
Llandudno Junction Shop
Opening stock
Purchases
Wages, salaries and pensions
Repairs & maintenance
Other establishment cost5
Motor vehicle expenses
Legal and professional fees
Other office costs
Bank charges and other similar charges
Stafflvolunleer travel and expenses
Staff welfare and other benefits
Stsff training
other cost of sales
Health and safety
10,923
8,212
5.356
125
103
1,231
1,011
132
1,472
528
242
132
1,060
30,533
Colwyn Bay Communlty Slore
Opening stock
Purchases and consumables
Wages, salaries and pensions
Rent
Rates & water
Light & heal
Repairs & maintenance
Other establishment
Motor vehicle expenses
Other office costs
Bank charges and other similar charges
Slafflvolunteer.travel and expenses
Staff welfare and other benefits
Tipping and waste fees
Miscellaneous expenses
4,809
3,710
8,307
3,267
79
2,048
116
47
1.211
129
587
31
169
333
Carned forward
24,858
24

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities {¢onlinued)
Year ended 31 March 2023
2023
2022
8rought fomaid
24,858
24,858
Rhyl Community Store
Purchases
Wages, salaries and pensions
Light & heat
Repairs & maintenance
Other eslablishmenl costs
Telephone
Other office costs
Staff welfare
Tipping and waste fees
Health & Safety
Miscellaneous Expenses
553
5,076
1,626
1.225
71
30
S3
86
65
8,925
Ebay shop
Purchases
Wages, salaries and pensions
Stafflvoluntary Expenses
Stsff Training
Tipping & Vvaste fees
828
246
97
166
178
1,515
Happi-Tat- Communty store
Purchases
Wages. salaries and pensions
Rent
Rates & water
Repairs & rnaintenan
Insurance
Other office costs
StaffNolunleer travel expenses
Staff Clothing Cosl
Staff Training
384
11,487
60
293
422
896
24
374
106
105
14,1S1
Foodshare project
Purchases and ¢(￿suM3b1eS
Wages, salaries and pensions
2,698
3,324
631
Carried forward
6.022
631
25

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (conOtnue(lJ
Year ended 31 March 2023
2023
2022
Brought forward
6.022
631
Repairs & mainlenance
staff clothing costs
staff training
Subscriptions and memberships
Conference and events
230
75
144
1,926
30
8,370
7(
Costs of other trading activities
8,370
80.688
26

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Detailed Statsment of Financial Activities (continue<lJ
Year ended 31 March 2023
2023
2022
Expenditure on charitable actlvltles
Work OpF>Ortunities
Activities undertaken directly
Wages, salaries and pensions
Repairs & maintenance
Other establishment costs
Motor vehicle expenses
Vehicle leasing
Legal and professional fees
Other office costs
Stsfflvolunleers travel and expenses
Staff welfare
Staff training costs
Work opps allowance
Subscriptions and memberships
Other cost of sales
Conference and event costs
Health and safety
Miscellaneous Expenses
100.384
1,009
22
4.481
83,068
760
49
4,176
8,225
444
60
3,541
487
2.250
79
643
4,827
170
540
76
72
10
4,752
163
205
115,562
105.127
Re-use Hub
AcLivities undertaken directy
Purchases
Wages, salaries and pensions
Repairs & maintenance
Other estsblishment costs
Motor vehicle expenses
Vehicle leasing
Legal and professional fees
Other office costs
Other interest payable and similar charges
SlaffNolunleers travel and expenses
Staff welfare and other benefits
stsff training
Advertising and prornotion
Subscriptions and memberships
Tipping and waste fees
Other cost of sales
Hire of equipment
Conference and event costs
Health and safety
Miscellaneous expenses
6,829
240,898
2,906
669
24,894
1,188
3,060
468
110
647
3,761
1,644
829
1,049
876
3,089
407
405
452
255
294,436
27

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Detsiled Ststement of Financial Activities (continued)
Year ended 31 March 2023
2023
2022
Kerbside
Activities undertaken directly
Purchases of textile bags
Wages, salaries and pensions
Repairs & maintenance
Motor vehicle expenses
Vehicle leasing
SlaffNolunleers travel and expenses
1,354
3,249
25
816
12
6,301
Volunteers
Activities undertaken directly
Slaffwolunleers travel and expenses
Training
Activities undertaken directly
Wages and salaries
Repairs & maintenan
Legal and professional fees
Other offi'ce costs
stafflvolunteer travel & Expenses
Staff clothing costs
Staff training costs
Advertising & Promotion
Subscriptions and licenees
other cost of sales
Meetings
Health and safety
27,016
27.229
226
250
45
364
750
453
26
386
165
2,275
3,597
85
115
2,525
35
34,753
30,985
Pabo Lane, Llandudno Junction
Activities undertaken directly
Wages, salaries and pensions
Rates & water
Light & heal
Repairs & rnaintenance
Other estsblishrrenl costs
Motor vehicle expenses
Other office costs
Depreciation
Stafflvolunteers travel and expenses
Staff welfare
Staff Training
Advertising & Promob'¢)n
Tipping and waste fees
3,610
5,048
2,833
2.539
8,461
2,289
38
29S
385
58,868
396
58.740
111
342
132
84
732
556
Carried forward
71,711
73.761
28

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities {continued)
Year ended 31 March 2023
2023
2022
Brought forward
71.711
73,761
Health and safety
Miscellaneous expenses
26
488
959
72,670
74,275
Happi-Tat
Activities undertaken directly
Wages. salaries and pensions
Repairs & maintenance
Siafflvolunteers travel and expenses
Staff welfare and beneffts
Staff Training
Other cost of sales
Health & Safety
18,959
183
196
481
276
228
20,328
Household Drivers
Activities undertaken directly
Wages, salaries and pensions
Repairs & maintenance
Motor expenses
Vehicle leasing
Legal and professional fees
Other office costs
other interest payable and similar charges
Slafflvolunteer travel expenses
Staff clothing costs
Advertlsing and promotion
Subscriptions and memberships
Cost of sales
PPE
136,298
227
23,409
3,188
14
554
61
2,898
125
70
108
167,604
Probation
Activities tsndertaken directly
Wages, salaries and pensions
Repairs & maintenance
Motor vehicle expenses
Stafflvolunleer travel costs
Memberships and subscnptions
7.859
3,674
300
11,849
Governance costs
Wages and salaries
Rent
96,506
15,459
179,653
22,750
Carried forward
111,%5
202,403

Crest Co-operative Ltd (charity)
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (continue
Year ended 31 March 2023
2023
2022
Brought forward
111.96S
202,403
Rates & water
Light & heat
Repairs & maintenan
Insurance
Other establishment costs
Motor vehicle expense5
Accountancy fees
Legal and other professional fees
Telephone
Other office costs
Amortisalion of government grants
Depreciats"on
Stafflvolunleers travel and expense5
Staff welfare and benefits
Staff training
Advertising and subscriptions
Subscriptions and memberships
Tipping and waste fees
Hire of equiprnent
Bank charges and similar charges
Donations and sponsorship
conferen￿ and events costs
Health and safety
Computer & sothyare costs
UK Entertainment
Miscellaneous expenses
3,198
6.565
4,485
3.186
174
6,314
6.876
3,557
6.698
2.368
(103.9941
83.028
7,032
4,824
2,665
5,249
3,802
12,922
307
7.224
6.791
2.671
6,644
3,944
199,119
49,077
3.213
5,186
2,775
7,387
6,S67
653
3,895
598
5,967
1,355
1,452
6,129
25
1,452
10.967
8,961
326
4,276
860
3,803
3,047
474
5,968
1,566
1,397
187,921
251,334
Expenditure on char•table activities
590.359
782.788
30