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2023-03-31-accounts

Endowment Restricted Unrestricted Tata) Total
funds funds funds funds fvnr/s
Note 2023 2023
f
2G23
F
2D23 2022
INCOME AND ENDOWMENTS
FROM:
Grants and donations 40,154 8,322 48,476 121,344
Other trading
activities
9,939 9939 6,623
Investments 25,400 25,400 24,419
Other income 24,691 24,691 27,569
TOTAL INCOME AND
ENDOWINENTS 40,154 68,352 108,506 /79,955
EXPENDITURE ON:
Raising funds ' 3,232 3,232 1,409
Charitable
activities
6-8 12,000 52,377 116,872 18'l,249 '/52,303
TOTAL EXPENDITURE 12,000 52,377 120,1G4 184,481 153,712
NET INCOME
/
(EXPENDITURE) BEFORE
INVESTMENT
GAINS/(LOSSES) (12,000) (12,223) (51,752) (75„975) 26,243
Net gains/{losses) on
investments (12,055) (1,145) (37,303) (50,503) 75,373
NET INCOME
/
(EXPENDITURE) BEFORE
TRANSFERS (24,055) (13,368) (89,055) (126,478) 10'l,616
Transfers between Funds (8,047) 8,047
NET INCOME
/
(EXPENDITURE) BEFORE
OTHER RECOGNISED
GAINS AND LOSSES (24,055) (21,415) (81,008) (126,478) 101,616
NET MOVEMENT IN FUNDS
(CONTINUED) (24,055) (21,415) (81,008) (126,478) 101,616
RECONCILIATION OF FUNDS:
Total funds brought forward 745,779 97,159 729,567 1,572,505 1,470,889
TOTAL FUNDS CARRIED
FORWARD
721,724 75,744 648,559 1,446,027 1,572,505

BALANCE SHEET
AS AT 31 MARCH 2023
2023 2022
Note F
FIXEDASSETS
Tangible assets 12 492,000 504,000
investments 13 836,675 887,178
1,328,675 1,391,178
CURRENT ASSETS
Debtors 9,012 7,057
Cash at bank and in hand 112,163 179,625
121,175 186,682
CREDITORS: amounts falling due within
one year (3,823) (5,355)
NET CURRENT ASSETS 117,352 'l8'l,327
NET ASSETS 1,446,027 1,572,505
CHARITY FUNDS
Endowment funds 16 721,724 745,779
Restricted funds 16 75,744 97,159
Unrestricted funds 16 648,559 729,567
TOTAL. FUNDS 1,446,027 1,572,505

Endowment Restricted Unrestricted Total Total
funds funds funds funds funds
2023 2023 2023f 2023 2022
Investment income-
investment properties 2,301 2,301 3,165
Investment income - listed
investments 22,811 22,811 2'l,247
Investment income -cash 288 288 7
25,400 25„400 24,419
Total 2022 24,419 24,419
5. OTHER INCOMING RESOURCES
Endowment Restricted Unrestricted Total Total
funds funds funds funds funds
2023 2023 2023 2023 2022
Subscnpttons
Course fees received
14,766
8,465
14,766
8,465
14,220
11,784
Hire charges 1,460 1,460 'l,565
24,691 24,691 27,569
Total 2022 27,569 27,569

DIRECT C OSTS (continu ed)
Total Total
NLA4A 2023 2022
Gardeners'
fees
Community
Engagement:
Community
Engagement:
Governance
Project
Adult Education
Wages and salaries
Botany on Your Plate 135 13,597
5,846
2,610
6,360
43439
9,386
6,157
17,142
4,953
l,369
44,633
135 71,852 83,640
Total 2022 4,953 83,640

SUPPORT COSTS
Endowment Total Total
Operations P LT
f.
Fund
F
2023
F
2022f
Major Repairs
Office Costs
Bank charges
Light 8 heat
23,380
16,210
1,165
3,111
23,380
16,210
1,165
3,111
7, '!99
1,702
486
Building rates 8
insurance
5,551 5,551 4,273
Wages and
salades
20,272 23,917 44,189 35,574
National
insurance
Pension cost
Depreciation
(3,706)
1,655
12,000 (3,706)
1,655
12,000
2,209
1,656
l2,000
67,638 23,917 12,000 103,555 65,099
Total 2022 53,099 12,000 65,099

Endowment Restricted Unrestricted Total Total
funds funds funds funds fLInrls
2023
f.
2023 2023 2023 2022f
independent
Professional
examiners
fees
fee 3,000
2,842
3,000
2,842
3,000
564
5,842 5,842 3,564

NET INCOIIEI(EXPENDITURE)
This is stated after charging:
2023
Depreciation
of tangible
fixed assets:
-owned by the charity
Independent
examiners fees -Accounts
Independent
examiners fees - Payroll
Examination 12,000
3,000
540
$2,000
3,000
564

STAFF COSTS
Staff costs were as follows:
2023 2022
F E
Wages and salaries
Social security costs
Other pension costs
87,628
(3,706)
1,655
80,207
2,209
'/,656
85,577 84,072

TANGIBLE FIXEDASSETS
Freehold Centenary
property Mosaic Equipment Total
K
COST
At 1 Aprii 2022 and 31 March 2023 600,000 4,150 3,782 607,932
DEPRECIATION
At 1 April 2022
Charge for the year
96,000
12,000
4,150 3,782 103,932
12,000
At 31 March 2023 108,000 4,150 3,782 115,932
NET BOOK VALUE
At 31 March 2023 492,000 492,000
At 31March 2022 50~,000 504,000

TANGIBLE FIXEDASS ETS(continued)
The Freehold
property,
part of the Hume Endowment Fund, is stated at its last valuation. Under FRS102
this now regarded as its deemed cost.
FIXEDASSET INVESTMENTS
Listed
securities
COST
At 1 April 2022 and 31 March 2023 887,178
REVALUATiONS
At 1 April 2022
Charge for the year
(50,503)
At 31 March 2023 (50,503)
NET BOOKVALUE
At 31 March 2023 836,675
At 31March 2022 887,178
HISTORICAL COST 810,583
INVESTMENTS AT COST COMPRISE:
2023 2022
E
Listed investments 836,675 887,178

DEBTORS
2023
Trade debtors 1,000
Prepayments
and accrued income
Tax recoverable
4,805
3,207
3,526
3,53f
9,012 7,057

2023 2022
Other taxation and social security
Creditors
283 1,997
358
Accruals and deferred income 3,540 3,000
3,823 5,355

STATEMENT OF FUNDS -CURRENT YE AR
Balance at
Balance at Transfers Gains1 31 March
1 April 2022 Income Expenditure
R
Inlout (Losses) 2023
f.
DESIGNATED FUNDS
Property &Garden
Maintenance
Fund
Running
Costs Fund
Youth education
Special purposes
fund
150,000
250,000
7,692
335
2,925 (22) 150,000
250,000
10,595
335
Subsidence
& Building
Refurbishment
115,000 (23,380) 91,620
523,027 2,925 (22) (23,380) 502,550
GENERAL FUNDS
General Funds 141,391 65,427 (120,082) 31,427 118,163
Investments 65,149 (37,303) 27,846
65327 (120,082) 31,427 (37,303) 146,009
Total Unrestricted
funds
729,567 68,352 (120,104) 8,047 (37,303) 648,559
ENDOWMENT
FUNDS
Hume Endowment
Fund
745,779 (12,000) (12,055) 721,724

STATEMENT OF FUNDS - PRIOR YEAR
Ha/ance at
Ba/ance at Transfers Gains/ 31March
1Apri/ 2021 /ncome Expendituref in/outf (/ osses)
f
2022
DESIGNATED FUNDS
Property & Garden
Maintenance
Fund
Running
Costs Fund
Youth education
Special purposes
fund
150,000
250,000
7,692
335
'/50, 000
250,000
7,692
335
Subsidence
& Building
Refurbishment
115,000 115,000
523,027 523,027
GENERAL FUNDS
General Funds
Investments
51,448
78,658
100,881 (69,190) 7,76'/
(13,509)
50,491
-
141,391
65,149
Total Unrestricted
funds
653,133 100,881 (69,190) (5,748) 50,491 729,567
Hume Endowment
Fund
738,906 (12,000) 18,873 745,779
RESTRICTED FUNDS
Hume Centenary
Education
Fund
51,214 6,009 57,223
City Bridge - Botany on
Your Plate
Rare Books
9,98/
1,539
17,750 (28,319) 588 1,539
NLHF BEST
CLIPS Kitchen Grant
4,750
3,619
(4,953) 203 3,619
Grow Back Greener
Norwood
Forum
7,147
600
3,824
5,000
(14,378)
(645)
3,407 4,955
Garfield
Weston
NLHF
LGW
Postcode Society Trust
7,500
19,400
600
25,000
(9,050)
(15,177)
1,550 4,223
600
25,000
78,850 79,074 (72,522) 5,748 6,009 97,159
Totai offunds '/,470,889 179,955 (153,712) 75,373 /,572,505

Balance at
Balance at Transfers Gains/ 31 March
1 April 2022
F
Income Expenditure in/outf {Losses) 2023
Designated
funds
General funds
523,027
206,540
2,925
65,427
(22)
(120,082)
(23,380}
31,427
(37,303) 502,550
146,009
729,567 68,352 (120,104) 8,047 (37,303) 648,559
Endowment
Restricted
funds
funds
745,779
97,159
40,154 (12,000)
(52,377)
(8,047) (12,055)
{1,'I45)
721,724
75,744
1,572,505 108,506 (184,481) (50„503) 1,446,027

Balance at
EIalance at Transfers Gains/ 31March
1 April 2021 income Expenditure inlout (Losses) 2022
E
Designated
funds
General funds
523,027
130,106
100,881 (69,190) (5,748) 50,491 523,027
206,540
653,133 100,881 (69,190) (5,748) 50,491 729,567
Endowment
Restricted
funds
funds
738,906
78,850
79,074 (12,000)
(72,522)
5,748 '18,873
6,009
745,779
97, 'l59
'1,470,889 'i79,955 (153,712) 75,373 1,572,505

Endowment Restricted Unrestricted Tata)
funds funds funds funds
2023 2023 2023 2023
K
Tangible fixed assets 492,000 492,000
Fixed asset investments 229,724 56,078 550,873 836,675
Current assets 19,666 101,509 121,175
Creditors due within one year (3,823) (3,823)
721,724 75,744 648,559 1,446,027
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Endowment Restricted Unrestricted Total
funds funds funds funds
2022 2022 2022 2022
Tangible fixed assets 504,000 504,000
Fixed asset investments 241,779 645,399 887,178
Current assets 97,159 89,523 186,682
Creditors due within ane year (5,355) (5,355)
745,779 97,159 729,567 1,572,505