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||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
|||Notes|Funds|Funds|2022|2021|
||||6|6|8|6|
|Income and Expenditure|||||||
|Income and Endowments||from:|||||
|Donations
and legacies|||74,360||74,360|140,073|
|Charitable
activities|||1,916,625||1,916,625|1,717,347|
|Other trading
activities|||39,410||39,410|43,358|
|Investments|||232||232|136|
|Total|||2,030,627||2,030,627|1,900.915|
|Expenditure
on:|||||||
|Raising funds|||46,171||46,171|55,489|
|Charitable
activities|||1,548,528||1,548,528|1,741,800|
|Total||5|1,594,699||1,594,699|1,797,289|
|Net movement
in|funds||435,929||435,929|103,626|
|Reconciliation
of|funds:||||||
|Total funds brought|forward||3.659,414||3,659.414|3.555,788|
|Total funds carried|forward||4.095,343||4,095.343|3,659,414|
##
##
|||||Notes|2022||2021|
|---|---|---|---|---|---|---|---|
|Cash flows from operating
activities:||||||||
|Net cash provided
by (used in) operating||activities||A|(22,202)||71,954|
|Cash flows from investing
activities:||||||||
|Dividends,
interest and rents from investments|||||232||136|
|Purchase
of property,
plant and equipment|||||||(79,090)|
|Purchase
of intangible
assets|||||(1,061)|||
|Net cash provided
by (used in) investmg|activities||||(828)||(78,954)|
|Change
in cash and cash equivalents
in the period|||||(23,030)||(7,000)|
|Cash and cash equivalents
at the beginning||ofthe period|||715,798||722,798|
|Cash and cash equivalents
at the end of|the period||||692,768||716,798|
|A. Reconciliation
of net income/(expenditure)|||to net|cash flow|from operating|activities||
|Net income/(expenditure)
for the reporting||period|||435.929||103,626|
|Adjustments
for.||||||||
|Depreciation
charges|||||14.936||17,477|
|Amortisation
charges|||||1.284||1.151|
|Dividends,
interest
and rents from investments|||||(232)||(136)|
|Loss/(profit)
on the sale offixed assets||||||||
|(Increase)/decrease
in stocks|||||(116.276)||263,317|
|(Increase)/decrease
in debtors|||||(311.361)||(267,531)|
|Increase/(decrease)
in creditors|||||(46.481)||(45,949)|
|Net cash proficed by (used in) operating|activities||||(22,202)||71,954|
|Analysis ofchanges
in net debt||||||||
|||||At start of|||At end of|
|||||year|Cash Flows||year|
|Cash||||715,798|(23.030)||692,768|
|Total||||||||
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|3|Income from other|tra|din|g
act|ivi|ties|an|d inv|estments|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Unrestricted|||Restricted|Total|Total|
||||||||||||Funds||Funds|2022|2021|
||Sales of health foods|||||||||||32,540||32,540|35,318|
||Other income|||||||||||6,870||6,870|8,040|
|||||||||||||39,410||39,410|43,358|
||Bank interest|||||||||||232||232|136|
|4|Resources expended||on|charitable|||activities|||||||||
|||||||||||Unrestricted|||Restricted|Total|Total|
||||||||||||Funds||Funds|2022|2021|
|||||||||||||6|f||6|
||Production
and distribution|||of books|||||||1,378,411|||1,378,411|1,373,096|
||Grants to related charities|||||||||||||||
||Supportcosts||||||||||160,084|||160,084|355,771|
||||||||||||1,538,495|||1,538.495|1.728,867|
|5|Analysis ofresources||expended|||||||||||||
||by expenditure
type|||||||Staff||||||Total|Total|
|||||||||Costs|||Other||Depreciation|2022|2021|
||||||||||6|||||9|6|
||Cost ofgenerating|voluntary|||income|||||||||||
||Advertising
and publicity|||||||||||12,553||12,553|22,320|
||Fundraising
trading:|cost ofgoods||||sold||||||33,617||33,617|33,169|
||Charitable
activities|||||||||||||||
||Grants to related charities|||||||||||||||
||Production
and distribution
Support costs|||of books||||524.648
161.379||'|853,763 '.
''- (17.515)'||16.220|1,378,411 .
160.084|1.373,096
355,771|
||Governance costs|||||||||||10,033||10.033|12,933|
|||||||||686.027|||892,452||16.220|1,594,699|1.797,289|
||Support costs have been allocated|||||on|the|basis|of staff|tirnings||incurred.||||
||Included
within total expenditure:|||||||||||||Total|Total|
|||||||||||||||2022|2021|
||Auditor'
remuneration|||||||||||||10,033|12,933|
||Pension costs|||||||||||||61,446|55,318|
##
##
|Staff Costs|||
|---|---|---|
||2022|2021|
|Staff costs consist of:|E||
|Salaries|549,871|530,749|
|Social secunty costs|49.801|45,590|
|Pension costs|61,446|55,318|
|Travel expenses|21.344|6,666|
|Other staff expenses|3.564|1,944|
||686,027|640,266|
|Tangible Fixed Assets||||
|---|---|---|---|
||Freehold|Fixtures and||
||property|Equipment|Total|
||E|E|E|
|Cost||||
|At 1 January 2022|402,417|318,496|720,913|
|Additions||||
|Dtsposals||||
|At 31 December 2022|402,417|318,496|720,913|
|Depreciation||||
|At 1 January 2022|62,036|257,599|319,635|
|Charge for the period|1,800|13,136|14,936|
|Eliminated
on disposal||||
|At 31 December 2022|63,836|270,735|334,571|
|Net Book Value||||
|At 31 December 2022|338,581|47,761|386,342|
|At 31 December 2021|340,381|60,896|401,278|
##
|8|Intangible
Fixed Assets||||
|---|---|---|---|---|
|||Website|||
|||Costs|Total||
||Cost||||
||At 1 January 2022|6,906||6,906|
||Additions|1,061||1,061|
||As 31 December 2022|7,967||7,967|
||Amortisation||||
||At 1 January 2022|2,302||2,302|
||Charge for the period|1,284||1,284|
||At 31 December 2022|3,586||3,586|
||Net Book Value||||
||At 31 December 2022|4,381||4,381|
||At 31 December 2021|4,604||4,604|
|9|Fixed Asset Investments||||
||Cost||||
||At 1 January 2022 and 31 December 2022||||
||Net book value||||
||At 31 December 2022||||
||At 31 December 2021||||
##
##
|||Company|Company|||Princ|ipa I Activity|Capital and|Profit (Loss)|
|---|---|---|---|---|---|---|---|---|---|
|||||||||reserves|for year|
|||||||||2022|2022|
|||||||||E|E|
||House of Natural||Food|Limited|||Retail|(3,168)||
|10|Debtors|||||||||
|||||||||2022|2021|
|||||||||E|E|
||Amounts|due after more than||||one year:||||
||Trade debtors|||||||834,455|834,465|
||Amounts|due within one year:||||||||
||Trade debtors|||||||1,169,173|852,267|
||Grants receivable|||||||17,801|23,606|
||Amounts|due from subsidiary|||undertakings|||8,443|8,566|
||Other debtors|||||||7,689|7,224|
||Prepaid expenses|||||||14,000|14,083|
|||||||||2,051,571|1,740,211|
|11|Creditors|||||||||
|||||||||2022|2021|
|||||||||E|E|
||Amounts|falling|due within one year:|||||||
||Trade creditors|||||||425,562|469,110|
||Amounts|due to parent||charity||||12,000|12,000|
||Other taxes and social|||secunty|costs|||9,911|11,567|
||Accrued|expenses|and|deferred||income||71,632|58,500|
||Other amounts
payable|||||||28,331|30,740|
|||||||||547,436|581,917|
||Amounts|falling|due after one|||year:||||
||Amounts|due to parent||charity||||120,757|132,757|
|12|Share capital|||||||||
|||||||||2022|2021|
|||||||||E|E|
||Allotted,|called up|and|fully paid||||||
||1.066 Ordinary shares|||ofE1each||||1,066|1,066|
##
|13|Funds analysis||||Balance at||||||||Balance at|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||1 January|Movement|||in Resources||||31 December|
||||||2022|Incoming||Outgoing||Transfers|||2022|
||||||F.|6|||6||||6|
||Unrestricted
funds|||||||||||||
||Designated
funds|||||||||||||
||Property
fund||||407,268||||(16,220)||||391.048|
||Future bad debts||||647,000||||||||647.000|
||Property maintenance||||553,532||||||||553,532|
||Transitional|pension||||||||||||
||assistance||||44,604||||(3,998)||||40,606|
||Exchange fluctuation||||386,448||||||(158,870)||227,578|
||||||2,038,852||||(20,218)||(158,870)||1.859.765|
||General funds|||||||||||||
||General
fund||||1,620,562|2,030,627||(1,574,481)|||158,870||2.235,578|
||Share capital||||1,066||||||||1,066|
||||||1,621,628|2,030,627||(1,574,481)|||158,870||2.236,644|
||Total unrestricted|funds|||3,660,480|2,030.627||(1,594,699)|||||4.096,409|
||Totalfunds||||3,660,480|2,030,627||(1,594,699)|||||4,096,409|
|14|Ultimate Controlling||Party|||||||||||
||The parent chanty|is British Umon Conference||||of Seventh-day||Adventists
(BUC),|||Stanborough||Park,|
||Garston, Wafford,|Herts,||WD24 9JZ, by virtue||of its owning|the|whole of the||company's||share|capital.|
|15|Related Party Transactions|||||||||||||
||||||||||||2022||2021|
||||||||||BUC||Total||Total|
||Goods sold to related||party||||||101,134||101,134||454,831|
||Goods purchased|from related|||party|||||||||
||Amounts
owed to|related||party|||||132,757||132,757||203,125|
||||||||||233891||233891||657956|