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2021-09-30-accounts

Year ended 30th Septem ber 2021
Notes 2021 2020
Turnover 156,389 131,398
Operating
expenditure
(130,797) (127,063)
Operating Surplus 25,592 4,335
Finance income 24 243
Government funds receivable 487
Finance costs (5,693) (5,890)
Surplus/(deficit)
before and after taxation being the
total
comprehensive
income
for the year 20,410 (1,312)
Statement ofchanges in Reserves Income and Resn icted Total
Expenditure Reserve
Reserve
Balance ofReserves at 30th September 2020 518,544 31,044 549,588
Surplus for the year 20,410 20,410
Reserve transfer on surrender oflease 8,102 (8,102)
Transfer ofrestricted income to Restricted Reserve (5,154) 5,154
Balance ofReserves at 30th September 2021 541,902 28,096 569,998

The Abbeyfield
Buckland Monachor
Statement ofcash flow
Year ended 30th September 2021
um Society L imited
Notes 2021 2020
Statement ofcash flows
Cash flows from operating
activities
Surplus/
(Deficit) for the financial year
20,410 (1,312)
Adjustments
for:
Depreciation offixed assets 18,063 14,417
Amortisation
ofgrant
(380) (380)
Interest payable
and financing
costs
5,693 5,890
Interest received (24) (243)
Government
funds receivable
(487)
Decrease in trade debtors 9,910 2,969
Increase/ (Decrease) in trade creditors 2,625 (1,870)
Net cash generated
from operating
activites 55,810 19,471
Cash flows from investing
activities
Expenditure
on fixed assets - housing
property (133,592) (399)
Expenditure
re potential
extension
(8,899) (8,753)
Interest received 24 243
Net cash used in investing
activities
(142,467) (8,909)
Cash (inflows)/
outflows from financing
activites
Interest paid 5,206 5,890
Net bank loans (granted)/
repaid
(29,918) 5,609
Net cash cost from financing
activities
(24,712) 11,499
Net (decrease) in cash and cash equivalents (61,945) (937)
Cash and cash equivalents
at beginning
ofyear 75,436 76,373
Cash and cash equivalents
at end ofyear
13,491 75,436

2 Operating
Surplus
2021 2020
This is stated after charging:
Depreciation ofowned fixed assets 18,063 14,417
3 Residential
Charges
2021 2020
Nominal
total charges
receivable 165,670 156,392
Losses from vacancies 5.6/o (2020 16.4/o) (9,341) (25,664)
Net receipts from charges 94.4'/o (2020 83.6/o) 156,329 130,728
4 Staff Costs 2021 2020
Wages and salaries
Pension contributions
55,321
1,680
50,568
1,640
57,001 52,208
Average number of employees
Full time
Part time (equivalent full time)
5 Finance costs 2021 2020
Interest payable to Lloyds Bank pic 5 693 5 890

6 Tangible fixed assets
Land Freehold Furniture
property and
Cost Kquipmeni Total
1stOctober 2020 35,000 692,784 74,003 801,787
Additions 132,469 1,123 133,592
30th September 2021 35,000 825,253 75,126 935,379
Depreciation
1stOctober 2020 158,735 59,256 217,991
Charge for year 14,023 4,040 18,063
30th September 2021 172,758 63,296 236,054
Net book value
30th September 2021 35,000 652,495 11,830 699,325
30th September 2020 35,000 534,049 14,747 583,796
7 Trade receivables 2021 2020
Trade debtors and prepayments 1,100 11,010
Expenditure
on proposed
extension 41,752 32,853
42,852 43,863
The expenditure on the proposed extension includes legal charges, planning
and building
legal charges, planning
and building
control
fees, supporting reports, architects fees and initial works to commence the development. The
directors believe the market value ofthe site is significantly
in excess
ofthe land and above costs.
8 Trade payables 2021 2020
Amounts
falling
due within one year
Lloyds Bank pic - term loan 11,364 11,364
Lloyds Bank pic -bounceback
loan
3,600
Accruals
and other liabilities
5,579 2,954
20,543 14,318
Amounts
falling due in more than one year
20year term loan -Lloyds Bank pic
106,127 112,209
6year term bounceback
loan -Lloyds Bank
pic 32,400
Deferred capital grant (see note 9) 26,600 26,980
165,127 139,189

Deferred capital grant
2021 2020
At 30th September 2020 26,980 27,360
Released to income during the year 380 380
At 30th September 2021 26,600 26,980

11 Accommodation in management in management 2021 2020
Number ofbeds for full time residents 10 10
Number ofbeds for residents' guests 1 1