OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Pages
Trustees'
Annual
Report
2 to 7
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet 10
Notes to the Accounts 11 to 21

for the year ended 31March 2021 for the year ended 31March 2021
Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
Notes
Income and endowments
from:
Donations and legacies 11,192 11,192 2,710
Charitable activities 242,989 44,279 287,268 267,056
Investments 17 17 12
Other 5,846 5,846 4,216
Total 260,044 44,279 304,323 273,994
Expenditure on:
Charitable activities 223,051 9,768 232,819 248,627
Total 223,051 9,768 232,819 248,627
Net gains on investments
Net income 36,993 34,511 71,504 25,367
Transfers between funds 63,059 (63,059)
Net income
gains/(losses)
before other 100,052 (28,548) 71,504 25,367
Other gains and losses:
Net movement
in
funds 100,052 (28,548) 71,504 25,367
Reconciliation
offunds:
Total funds brought
forward
238,741 148,153 386,894 361,527
Total funds
forward
carried 338,793 119,605 458,398 386,894

at 31March 2021
Company
No.
Notes 2021 2020
Fixed assets
Tangible assets 11 157,338 122,342
Investments 12 6,529
163,867 122,342
Current
assets
Debtors 13 14,829 7,158
Cash at bank and in hand 291,004 262,974
305,833 270,132
Creditors: Amount falling due within one year 14 (11,302) (5,580)
Net current assets 294,531 264,552
Total assets less current liabilities 458,398 386,894
Net assets excluding pension asset or liability 458,398 386,894
Total net assets 458,398 386 894
The funds ofthe charity
Restricted funds 15
Restricted income funds 119,605 148,153
119,605 148,153
Unrestricted
funds
15
General
funds
294,574 207,544
Designated
funds
44,219 31,197
338,793 238,741
Reserves 15
Total funds 458,398 386,894

The Dreadnought
Centre
NOTES TO THE ACCOUNTS
Income
Recognition Income is included
in the Statement ofFinancial Activities (SoFA)
when the
ofincome charity becomes entitled to, and virtually
certain to receive,
the income and the
amount ofthe income can be measured
with sufficient reliability.
Income with Where income has related expenditure
the income and related
expenditure is
related reported gross in the SoFA.
expenditure
Donations Voluntary
income received by way ofgrants, donations
and gifts is included in
and legacies the the SoFA when receivable
and
only when the Charity
has
unconditional
entitlement
to the income.
Tax reclaims Income from tax reclaims
is included
in the SoFA at the same
time as the
on donations gift/donation
to which it relates.
and gifts
Donated These are only included
in income (with an equivalent
amount
in expenditure)
services and where the benefit to the Charity is reasonably
quantifiable,
measurable
and
facilities material.
Volunteer The value ofany volunteer
help received is not included
in the accounts.
help
Investment This is included
in the accounts when receivable.
income
This includes
any gain or loss resulting
from revaluing
investments to market
Gains/(losses) value at the end ofthe year.
on revaluation
offixed assets
Gains/(losses) This includes
any gain or loss on the sale ofinvestments.
on investment
assets
Expenditure
Recognition Expenditure
is recognised
on an accruals basis. Expenditure
includes any VAT
of which cannot be fully recovered,
and is reported as part
ofthe expenditure to
expenditure which it relates.
Expenditure These comprise the costs associated with attracting
voluntary
income, fundraising
on raising trading costs and investment
management
costs.
funds
Expenditure These comprise the costs incurred by the Charity
in the
delivery of its activities
on charitable and services in the furtherance
ofits objects, including
the making of grants and
activities governance
costs.
Grants All grant expenditure
is accounted for on an actual paid
basis plus an accrual for
payable grants that have been approved
by the trustees at the end of
the year but not yet
paid.
Governance These include those costs associated with meeting the constitutional and statutory
costs requirements
ofthe Charity,
including
any audit/independent
examination
fees,
costs linked to the strategic management
ofthe Charity, together
with a share of
other administration
costs.
Other These are support costs not allocated to aparticular
activity.
expenditure

3
Statement
ofFinancial Activities -prior year
Unrestricted Restricted Total
funds funds funds
2020 2020 2020
Income and endowments
from:
Donations and legacies 2,710 2,710
Charitable activities 107,391 159,665 267,056
Investments 12 12
Other 4,216 4,216
Total 114,329 159,665 273,994
Expenditure on:
Charitable activities 108,931 139,696 248,627
Total 108,931 139,696 248,627
Net income 5,398 19,969 25,367
Net income before other
gains/(losses)
5,398 19,969 25,367
Other gains and losses:
Net movement in funds 5,398 19,969 25,367
Reconciliation offunds:
Total funds brought
forward 233,343 128,184
Total funds carried
forward
238,741 148,153 386,894
Income from donations and
4
legacies
Unrestricted Total Total
2021 2020
Donations from
companies, trusts and 8,453 8,453 2,188
similar proceeds
Donations from 2,619 2,619 522
Individuals
Gift aid 120 120
11,192 11,192 2,710

5 Income from char itable
activities
Unrestricted Restricted Total Total
2021 2020
Grant
Income:
Aspires 140,505
The Three Guineas
Trust
10,000 10,000 10,000
True Colours 6,660
Cornwal1 Community
Foundation
1,949 1,949
Comwall
Council
10,000 10,000
Small grants under
(Sensory garden)
25k 2,330 2,330 2,500
Coronavirus
Job
2,531 2,531
Retention
Scheme
Awards
for All
10,000 10,000
Clothworkers 20,000 20,000
Primary
Purpose Trading - Working
with Children:
Schools 57,692 57,692 84,240
Individuals 17,526 17,526 6,958
Other Organisations 950 950 1,674
Local Authority 3,570 3,570 14,519
Aspires project income:
Aspires - local
authority
143,000 143,000
Aspires - term fees 2,720 2,720
Other charitable income:
Building Futures
Award
5,000 5,000
242,989 44,279 287,268 267,056
6 Income from investments
Unrestricted Total Total
2021 2020
Interest receivable on 17 17 12
bank deposits
17 17 12

7 Other income
Unrestricted Total Total
2021 2020
Solar power income 5,846 5,846 4,198
Room Hire 18
5,846 5,846 4,216
Expenditure
on charitable
8 activities
Unrestricted Restricted Total Total
2021 2020
Direct expenditure on
charitable
activities
Activity costs 739 5,215 5,954 7,750
Volunteer costs 211 211 1,224
Supervision 360 360
Support Costs
Wages 188,927 2,520 191,447 192,644
StaffNIC (Employers) 10,819 10,819 11,556
Pensions 3,714 3,714 3,548
Staffnaining 459
Travel and subsistence 1,780 89 1,869 9,422
Establishment
costs
7,972 7,972 7,097
Repairs &renewals 680 19 699 1,130
Telephone
and fax
2,615 2,615 1,903
IT expenses (33) 1,406 1,373 811
Staff supervision 2,401
Printing,
postage and
stationary
1,896 10 1,906 1,489
Subscriptions 205
Equipment
Hire
1,802
sundry expenses 415 415 229
Cleaning 165 165 405
Specific Bad Debts
written off
235
Bank charges 104 9 113 (111)
Depreciation 1,712 500 2,212 2,092
Governance
costs
Accountancy
fees
1,361
Independent
examination ofthe 975 975 975
charity's
accounts
223,051 9,768 232,819 248,627

9 Net income before tra nsfers
2021 2020
This is stated after charging:
Depreciation ofowned fixed assets 2,212 2,092
Independent Examiner's fee 975 975
10 Staff costs
Salaries and wages 191,447 192,644
Social security costs 10,819 11,556
Pension costs 3,714 3,548
205,980 207,748
Salaries and wages
Social security costs
Pension costs
No employee
received
191,447
10,819
3,714
205,980
emoluments
in excess of860,000.
191,447
10,819
3,714
205,980
emoluments
in excess of860,000.
191,447
10,819
3,714
205,980
emoluments
in excess of860,000.
191,447
10,819
3,714
205,980
emoluments
in excess of860,000.
191,447
10,819
3,714
205,980
emoluments
in excess of860,000.
191,447
10,819
3,714
205,980
emoluments
in excess of860,000.
192,644
11,556
3,548
207,748
The key management personnel ofthe charity comprises ofthe senior management
team who are the CEO, Work Practice Manager
and Group Development
Co-ordinator.
Total einployee
benefits
management
personnel
received by key 104,470 102,712
The average monthly number ofemployees during
the year was as follows:
2021 2020
Number Number
Full time staff 5 5
Part time staff 3 5
10
Tangible lixed assets
Land and
buildings
Property
Improveme
nts
Solar Panels Computers,
tools,
equipment
&furniture
Total
Cost or revaluation
At I April 2020 95,421 12,810 28,000 65,696 201,927
Additions 36,988 220 37,208
At 31 March 2021 95,421 49,798 28,000 65,916 239,135
Depreciation
and
impairment
At
1 April 2020
1,923 12,600 65,062 79,585
Depreciation
charge
for the year
641 1,400 171 2,212
At 31 March 2021 2,564 14,000 65,233 81,797
Net book values
At 31March 2021 95,421 47,234 14,000 683 157,338
At 31 March 2020 95,421 10,887 15,400 634 122,342

12 Investments
Other
investments
-Listed Total
Cost or revaluation
Additions 7,605 7,605
Disposals (1,076) (1,076)
At 31 March 2021 6,629 6629
Net book values
At 31 March 2021 6 629 6629
13 Debtors
2021 2020
f.
Trade debtors 8,943 3,533
Other debtors 256
Prepayments and accrued income 5,886 3,369
14,829 7,158
14 Creditors:
amounts
falling due within
one year
2021 2020
Trade creditors 10,327 1,908
Other taxes and social security 2,697
Accruals and deferred income 975 975
11,302 5,580

Movement
in fun
ds
Incoming
tI AprII resources
(including
other
gains/losses)
Resources
expended
Gross
transfers
At 31
March
2021
Restricted funds:
Restricted income
funds:
Aspires 63,059 (63,059)
The Three Guineas
Trust 10,000 (7,799) 2,201
True Colours 6,660 6,660
Comwall
Community
Foundation 1,949 (1,406) 543
Restricted income relating to capital projects:
Sensory garden 2,500 32,330 (63) 34,767
Capital Restricted
Funding 67,434 67,434
Awards for all 2019 8,500 (500) 8,000
Total 148,153 44,279 (9,768) (63,059) 119,605
Unrestricted
funds:
General funds 207,544 114,324 (100,634) 73,340 294,574
Designated
funds:
Building,
maintenance
and development fund 31,197 31,197
Aspires 2017-2022 145,720 (122,417) (10,281) 13,022
Total 31,197 145,720 (122,417) (10,281) 44,219
Revaluation
Reserves:
Total funds 386,894 304,323 (232,819) 458,398
requirements.
Analysis ofnet assets between
funds
Unrestricted
funds
Restricted
funds
Total
Fixed assets 47,137 110,201 157,338
Investments 6,529 6,529
Net current assets 285,127 9,404 294,531
338,793 119,605 458,398