## **Testlands CIO**
Report and Financial Statement Year Ending 31[st] December 2023 Charity Number: 1195023
## **The CIO: Testlands**
## **Executive Summary**
In 2023, Testlands CIO made significant strides in building a brighter future for Southampton’s communities. Guided by our mission to create transformative wellbeing opportunities, we expanded our programmes, deepened partnerships, and prioritised environmental, mental, financial, and physical wellbeing across all our services. Through key initiatives, such as the Short Breaks Project and Alternative Provision Pilot Project, we provided safe, supportive spaces for young people and families to thrive, addressing critical community needs with targeted, accessible support.
Financially, Testlands achieved a remarkable increase in income, reaching £621,441, enabling us to sustain and expand our impact. Our collaborations with local organisations—such as Southampton City Council and Theatre for Life—have strengthened our capacity to offer high-quality programmes and services, fostering resilience and empowering individuals. As we look ahead, our strategic priorities remain focused on sustainable growth, with a commitment to securing reserves and broadening the reach of our programmes to serve even more residents across Southampton.
Testlands’ dedication to community wellbeing continues to drive our vision for a stronger, healthier Southampton, where everyone has the opportunity to thrive. We are grateful for the support of our partners, stakeholders, and volunteers, whose commitment and collaboration have been essential to our success.
## **Charity Name:** Testlands **Registration Number:** 1195023
## **Registered Office Address:**
Testlands Hub Green Lane Southampton SO16 9FQ
## **Website: www.testlands.com**
## **Board of Trustees (as of 31st December 2023):**
Luke Newman (Chair) Joseph John Crook Mark Bigwood
## **Accountants:**
Sort Your Accounts Hampshire Ltd 87 The Hundred Romsey, Hampshire SO51 8BZ, UK
The Board of Trustees is pleased to present the 2023 Annual Report, marking another year of growth and positive impact for Testlands. Our mission to build a better future through wellbeing opportunities has guided us in expanding our programmes and partnerships, deepening our commitment to the Southampton community.
## **Chair’s Report**
## **Message from Luke Newman, Chair of Trustees**
2023 has been transformative for Testlands CIO, filled with growth, innovation, and a deepening impact on the Southampton community. Through our four core pillars—Environmental, Financial, Mental, and Physical Wellbeing—we have expanded our reach and improved the lives of countless individuals, from young people to families and the elderly. These pillars guide every decision we make, ensuring that our efforts remain aligned with our mission to uplift and support the wellbeing of our community.
This year saw us launch the Short Breaks Project and Alternative Provision Pilot Project, offering targeted support that addresses pressing local needs. Our work in environmental sustainability advanced significantly with the LEAD Energy Project, which has introduced eco-friendly practices into our daily operations. These projects reflect our commitment to delivering both immediate and lasting public benefit.
I would like to thank our valued partners and dedicated volunteers, whose support has been instrumental in delivering impactful programmes. As we look to the future, I am confident that Testlands will continue to grow sustainably, ensuring that our resources are used effectively to build a resilient, inclusive community for all.
## **Our Purposes and Activities**
## **Mission Statement**
_“Testlands’ mission is to build a better future by enabling transformative wellbeing opportunities for our people and communities in Southampton.”_
## **Purpose Statement**
_“We are dedicated to caring for the wellbeing of our people and communities in Southampton, providing inclusive and impactful programmes that support holistic growth and resilience.”_
## **Objectives for Public Benefit**
**Environmental Wellbeing** : To promote sustainability and environmental responsibility through initiatives like the LEAD Energy Project, which helps reduce our environmental footprint and educate the community on eco-friendly practices.
**Financial Wellbeing** : To offer financial resilience through community support services, ensuring families and individuals can access affordable, high-quality programmes that meet their needs.
**Mental Wellbeing** : To enhance mental health support for young people and vulnerable groups, offering programmes that provide a safe space to develop coping skills, confidence, and personal growth.
**Physical Wellbeing** : To encourage physical health and fitness through accessible recreational activities, youth sports, and holiday clubs that engage all ages and abilities in healthy lifestyle choices.
## **Key Achievements and Performance**
## **2023 Programme Highlights**
- _Wellbeing Champions Programme_ : Expanded with new funding, this programme now reaches more young people across Southampton, providing vital mental health support during holiday clubs and at community events. The programme has received positive feedback, with participants reporting increased confidence and improved mental health.
- _Alternative Provision Pilot Project_ : Launched in partnership with local schools, this initiative supports at-risk youth, reducing school exclusions and providing an alternative path to learning and personal development.
- _LEAD Energy Project_ : An environmental initiative aimed at sustainability, focusing on energy-efficient practices within Testlands facilities and educating the community on reducing carbon footprints.
## **Impact on the Community**
Through our programmes, we have reached hundreds of Southampton residents, creating safe spaces for engagement, learning, and support. Stakeholder surveys reflect high satisfaction levels, with many beneficiaries expressing gratitude for the mental and physical health resources provided by Testlands. These programmes not only meet immediate community needs but also foster long-term resilience and social cohesion.
## **Financial Review**
## **Income and Expenditure Summary**
Testlands CIO’s financial performance in 2023 was marked by significant growth, with total income reaching £621,441, compared to £96,682 in the prior year. This
increase reflects our expanding programme reach, successful fundraising efforts, and diversified income sources.
## **Key Sources of Income**
_Community Services and Programmes_ : Hub and holiday club sales represented substantial portions of our income.
_Grants and Funding_ : Support from local authorities and organisations enabled the development of new initiatives like the Wellbeing Champions Programme.
## **Reserves Policy and Future Financial Strategy**
In line with our commitment to sustainability, Testlands is building six months of operational reserves by 2025. This approach strengthens our capacity to maintain operations and adapt to future funding challenges, ensuring our continued service to the community.
## **Financial Review: 2023 Overview and Year-on-Year Comparison**
## **Financial Growth and Performance**
In 2023, Testlands CIO experienced remarkable financial growth, with total income reaching £622,568.22—an increase of over 540% compared to the £96,682 reported in 2022. This significant boost underscores the charity’s success in expanding its services, securing grants, and enhancing community participation.
## **Key Income Sources and Achievements**
The primary income streams in 2023 included:
- School Programmes and Holiday Clubs: Consistently strong performance, reflecting deeper community engagement and increased service uptake.
- Room Rentals and Facilities: Steady revenue from facility hire, showcasing the importance of Testlands’ infrastructure as a community resource.
- Grants and One-Off Projects: Significant contributions from grants supported the expansion and sustainability of key programmes.
Despite these increased costs, effective cost management allowed Testlands to maintain a positive net income of £107,613.11 for 2023, a significant leap from the £15,146 reported in 2022. This reflects the charity’s strong financial health and efficient resource allocation.
## **Comparative Analysis: 2022 vs. 2023**
The comparison highlights Testlands’ substantial year-on-year progress:
- Income Growth: From £96,682 in 2022 to £622,568.22 in 2023, showing strategic advancements in programme offerings and funding acquisition.
- Expenditure Scaling: Increased spending aligned with service expansion, ensuring continued quality and outreach.
- Net Income Improvement: Net income growth from £15,146 to £107,613.11 demonstrates enhanced profitability and financial stability.
## **Investment in Sustainability**
The significant net income provides a robust foundation for Testlands’ plan to build operational reserves capable of sustaining six months of expenses by 2025. This strategic move reinforces long-term financial resilience and positions the charity to adapt to potential funding fluctuations in the future.
## **2023 Highlights and Financial Achievements**
Diversified Revenue Streams: Successful integration of grants and new service income.
Community Engagement: High revenue from school and holiday programmes indicates solid community trust and participation.
Operational Investments: Increased spending on wages and infrastructure reflects Testlands’ dedication to service quality and growth.
## **Outlook**
As Testlands looks ahead to 2024, the focus remains on sustaining growth through diversified funding, continued community engagement, and strategic partnerships. These efforts will ensure that the organisation’s four pillars of wellbeing continue to benefit the Southampton community.
## **Programme Summaries**
## **Main Areas of Activity**
**Youth Services and Education** : Our Alternative Provision, youth clubs and holiday clubs provide essential support for young people at risk of exclusion, addressing educational, emotional, and social needs within a structured environment.
**Environmental Initiatives** : The LEAD Energy Project highlights Testlands’ commitment to sustainability by reducing energy use and implementing environmentally friendly practices.
**Community Events** : In 2023, Testlands hosted various community events at the Hub, engaging local families, elderly groups, and young people in activities that promote wellbeing and social cohesion.
## **Collaborations and Partnerships**
Collaborations with schools, health organisations, and local authorities have expanded our programme capacity and strengthened our service quality. Partnerships with hyperlocal focuses such as the Millbrook Children and Young Peoples Group and the Millbrook Health and Wellbeing Group have been instrumental in addressing complex community challenges, such as mental health and youth violence.
## **Risk Management**
## **Risk Management Strategy**
Testlands employs a comprehensive risk management approach that considers operational, financial, and reputational risks. Our robust governance framework and proactive risk assessment practices ensure that we remain prepared to meet challenges effectively.
## **Major Risks Addressed**
_Data Privacy and Cybersecurity_ : We have implemented secure data practices, including regular audits and multi-factor authentication, to safeguard the privacy of our beneficiaries.
_Staff Retention and Training_ : Investments in training and staff support have been prioritised to ensure programme quality and consistency.
_Funding Stability_ : To mitigate funding volatility, Testlands is diversifying its income sources and aiming to build operational reserves.
## **Volunteer Contributions**
## **Volunteer Involvement and Impact**
In 2023, over 50 volunteers contributed to Testlands’ mission, supporting activities across programme delivery, event management, and day-to-day operations. Their dedication has been invaluable, amplifying our reach and impact in the community.
## **Spotlight on Volunteers**
Our volunteers not only bring energy and enthusiasm to our work but also embody the spirit of community service that defines Testlands. Their efforts make it possible to deliver our wide-ranging services to diverse community members.
## **Governance Structure and Trustee Contributions**
## **Governance and Trustees’ Roles**
Led by Chair Luke Newman, Testlands’ Trustees provided strategic direction in 2023. The board agreed that new expertise was required and that recruitment for new trustees would be a priority in 2024. Our trustees played an active role in programme oversight and risk management, ensuring that the charity’s operations aligned with its mission.
## **Induction and Training**
New Trustees will receive comprehensive orientation, including governance, risk management, and programme insights, ensuring that they are equipped to support Testlands’ strategic goals.
## **Future Plans**
## **2024 and Beyond**
Testlands is poised for growth in 2024, with strategic priorities that include expanding our reach, enhancing our financial resilience, and deepening our environmental sustainability efforts. By continuing to invest in our community and pursue partnerships, we aim to create a lasting, positive impact that supports the holistic wellbeing of Southampton residents.
## **Key Objectives for 2024** :
_**Expand Youth Services**_ **:** Broaden the reach of mental health and physical wellbeing programmes for young people.
_**Build Financial Stability**_ **:** Continue efforts to diversify income and secure operational reserves.
_**Enhance Sustainability**_ **:** Further integrate eco-friendly practices across all programmes.
## **Testlands**
## **Charity No. 1195023**
## **Company No. CE025279**
## **Trustees' Report and Unaudited Accounts**
**31 December 2023**
**Testlands Contents**
Pages - Trustees' Annual Report - Independent Examiner's Report
Page 1
**Testlands Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. CE025279**
## **Charity No. 1195023**
## **Registered Office**
Testlands Hub Green Lane Southampton SO16 9FQ
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
Joseph Crook Luke Newman Mark Bigwood
## **Accountants**
Sort Your Accounts Hampshjire Ltd 87 The Hundred Romsey SO51 8BZ
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
Luke Newman Trustee 31 December 2023
Page 2
**Testlands Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Testlands**
I report to the charity trustees on my examination of the financial statements of Testlands for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Sort Your Accounts Hampshire Ltd 87 The Hundred Romsey
SO51 8BZ
31 December 2023
Page 3
**Testlands Statement of Financial Activities**
## **for the year ended 31 December 2023**
|**Notes**
**Income and endowments**
**from:**
Other trading activities
4
**Total**
**Expenditure on:**
Raising funds
5
Other
6
**Total**
Net gains on investments
**Net income**
7
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
621,441|**Total funds**
**2023**
**£**
621,441|**Total funds**
**2022**
**£**
96,682|
|---|---|---|---|
||621,441
44,182
374,126|621,441
44,182
374,126|96,682
-
81,536|
||418,308
-|418,308
-|81,536
-|
||203,133
-|203,133
-|15,146
-|
||203,133|203,133|15,146|
||203,133
15,146|203,133
15,146|15,146
-|
||218,279|218,279|15,146|
Page 4
**Testlands Summary Income and Expenditure Account**
## **for the year ended 31 December 2023**
|Income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2023**
**£**
621,441
621,441
411,672
6,636
418,308
203,133
203,133|**2022**
**£**
96,682|
|---|---|---|
|||96,682|
|||81,536
-|
|||81,536|
|||15,146|
|||15,146|
Page 5
**Testlands Balance Sheet**
## **at 31 December 2023**
|**Company No.**
**CE025279**
**Notes**
**2023**
**£**
**Fixed assets**
Tangible assets
9
1,549
1,549
**Current assets**
Debtors
10
265,764
Cash at bank and in hand
3,787
269,551
**Creditors:**Amount falling due within one year
11
(52,821)
**Net current assets**
216,730
**Total assets less current liabilities**
218,279
**Net assets excluding pension asset or liability**
218,279
**Total net assets**
218,279
**The funds of the charity**
**Restricted funds**
12
**Unrestricted funds**
12
General funds
218,279
218,279
**Reserves**
12
**Total funds**
218,279|**2022**
**£**
1,189|
|---|---|
||1,189
9,218
27,861|
||37,079
(23,122)|
||13,957
15,146|
||15,146|
||15,146|
||15,146|
||15,146|
||15,146|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 December 2023
And signed on its behalf by:
Luke Newman Trustee
31 December 2023
Page 6
**Testlands Statement of Cash flows for the year ended 31 December 2023**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Increase in trade and other receivables
Increase in trade and other payables
**Net cash (used in)/provided by operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
**Net cash used in investing activities**
**Net cash from financing activities**
**Net (decrease)/increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2023**
**£**
203,133
440
(256,546)
29,699
(23,274)
(1,989)
(1,989)
-
(25,263)
27,861
2,598
3,787
3,787|**2022**
**£**
15,146
-
(9,218)
23,122|
|---|---|---|
|||29,050
(1,189)|
|||(1,189)|
||||
|||-|
||||
|||27,861|
|||-|
|||27,861|
||||
|||27,861|
||||
|||27,861|
Page 7
**Testlands Notes to the Accounts**
## **for the year ended 31 December 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Testlands Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**Testlands Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
Page 10
**Testlands Notes to the Accounts**
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Other trading activities
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds carried forward**
4
**Income from other trading activities**
5
**Expenditure on raising funds**
_Fundraising trading costs_|**Unrestricted**
**£**
621,441
621,441
**Unrestricted**
**£**
44,182
44,182|**Unrestricted**
**funds**
**2022**
**£**
96,682
96,682
81,536
81,536
15,146
15,146
15,146
15,146
**Total**
**2023**
**£**
621,441
621,441
**Total**
**2023**
**£**
44,182
44,182|**Total funds**
**2022**
**£**
96,682|
|---|---|---|---|
||||96,682
81,536|
||||81,536|
||||15,146|
||||15,146|
||||15,146|
||||15,146|
||||**Total**
**2022**
**£**
96,682|
||||96,682|
||||**Total**
**2022**
**£**
-|
||||-|
Page 11
**Testlands Notes to the Accounts**
## 6 **Other expenditure**
|Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
8
**Staff costs**
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
9
**Tangible fixed assets**
**Cost or revaluation**
Additions
At 31 December 2023
**Depreciation and**
**impairment**
Depreciation charge for the
year
At 31 December 2023
**Net book values**
At 31 December 2023
10 **Debtors**
Trade debtors
Prepayments and accrued income|**Unrestricted**
**£**
302,627
216
5,749
6,636
52,246
6,652
374,126
**2023**
**£**
6,636
**2023**
263,994
3,236
3,232
270,462
**£**
800
800
44
44
756
**2023**
**£**
108,058
157,706
265,764|**Total**
**2023**
**£**
302,627
216
5,749
6,636
52,246
6,652
374,126
**£**
1,189
1,189
396
396
793|**Total**
**2022**
**£**
81,536
-
-
-
-
-|
|---|---|---|---|
||||81,536|
||||**2022**
**£**
-
**2022**
81,536
-
-|
||||81,536|
||||**£**
1,989|
||||1,989|
||||440|
||||440|
||||1,549|
||||**2022**
**£**
9,218
-|
||||9,218|
Page 12
**Testlands Notes to the Accounts**
|11 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
12 **Movement in funds**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
13 **Analysis of net assets between funds**
Fixed assets
Net current assets
14 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 January**
**2023**
15,146
15,146|**2023**
**£**
41,713
5,847
5,261
52,821
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
621,441
621,441
**At 1 January**
**2023**
**£**|**Resources**
**expended**
**£**
(418,308)
(418,308)
**Unrestricted**
**funds**
**£**
1,549
216,730
218,279
**Cash flows**
**£**|**2022**
**£**
23,122
-
-|
|---|---|---|---|---|
|||||23,122|
|||||**At 31**
**December**
**2023**
**£**
218,279|
|||||218,279|
|||||**Total**
**£**
1,549
216,730|
|||||218,279|
|||||**At 31**
**December**
**2023**
**£**|
|||27,861|(24,074)|3,787|
|||27,861
27,861|(24,074)
(24,074)|3,787|
|||||3,787|
Page 13
**Testlands Notes to the Accounts**
## 15 **Commitments**
## _**Operating lease commitments**_
Annual commitments under non-cancellable operating leases are as follows:
||**2023**|**2023**|**2022**|**2022**|
|---|---|---|---|---|
||**Land and**
**buildings**|**Other**|**Land and**
**buildings**|**Other**|
||**£**|**£**|**£**|**£**|
|Operating leases with expiry date:|||||
|**_Pension commitments_**|||||
|||**2023**||**2022**|
|||**£**||**£**|
|The pension cost charge to the company|||||
|amounted to:||3,232||-|
## 16 **Related party disclosures** _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 14
**Testlands Detailed Statement of Financial Activities**
## **for the year ended 31 December 2023**
|**Income and endowments from:**
Other trading activities
**Total income and endowments**
**Expenditure on:**
Costs of other trading activities
**Total of expenditure on raising**
**funds**
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff entertainment
Staff welfare
Temporary staff
Motor and travel costs
Travel and subsistence
Premises costs
Premises cleaning
Premises insurances
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of
Bank charges
Equipment leasing and hire
charges
Exchange rate (gain)/loss
Postage and couriers
Software, IT support and related
costs
Sundry expenses|**Unrestricted**
**funds**
**2023**
**£**
621,441
621,441
621,441
44,182
44,182
44,182
263,994
3,236
3,232
1,523
1,869
28,773
302,627
216
216
3,331
2,418
5,749
6,195
441
5,544
1,416
28,310
2,532
5,218
5,117|**Total funds**
**2023**
**£**
621,441
621,441
621,441
44,182
44,182
44,182
263,994
3,236
3,232
1,523
1,869
28,773
302,627
216
216
3,331
2,418
5,749
6,195
441
5,544
1,416
28,310
2,532
5,218
5,117|**Total funds**
**2022**
**£**
96,682|
|---|---|---|---|
||||96,682|
||||96,682
-|
||||-|
||||-
81,536
-
-
-
-
-|
||||81,536|
||||-|
||||-|
||||-
-|
||||-|
||||-
-
-
-
-
-
-
-|
Page 15
## **Testlands**
## **Detailed Statement of Financial Activities**
|**Testlands**
**Detailed Statement of Financial Activities**||||
|---|---|---|---|
|Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|4,109
58,882
2,790
3,862
6,652
374,126
418,308
-
203,133
203,133
-
203,133
15,146
218,279|4,109
58,882
2,790
3,862
6,652
374,126
418,308
-
203,133
203,133
-
203,133
15,146
218,279|-|
||||-|
||||-
-|
||||-|
|||||
||||81,536|
||||81,536
-|
||||15,146|
||||15,146
-|
||||15,146|
||||-|
||||15,146|
Page 16