OpenCharities

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2021-03-31-accounts

TrusteesReport 3 - 10
IndependentExaminers'Report 11
StatementofFinancialActivities 12
BalanceSheet 13
NotestotheAccounts 14- 23
ManagementInformation 24- 26

Restricted
Unrestricted income Endowment Prioryear
Recommendedcategoriesbyactivity funds funds funds Total funds funds
£ £ £ £ £
Income(Note 3)
Income andendowmentsfrom:
Donations and legacies 156,530 156,530 86,711
Charitable activities 13,802 13,802 174,071
Other tradingactivities 4,240 4,240 11,656
ln'-€stments 4,230 4,230 5,157
Separate material item of income
Other
Total 178,803 178,803 277,595
Expenditure(Notes 5)
Expenditure on:
Raising funds
Charitable activities 209,363 209,363 282,845
Separate material expense item
Other
Total 209,363 209,363 282,845
Net income/(expenditure) before tax for
the reporting period ( 30,560) ( 30,560) ( 5,250)
Tax payable
Netincome/(expenditure) aftertaxbefore
investmentgains/(losses) ( 30,560) (30,560) ( 5,250)
Net gains/(losses) on
in'-€stments
Net income/(expenditure) ( 30,560) (30,560) ( 5,250)
Extraordinary items
Transfersbetweenfunds
Otherrecognised gains/(losses):
Gains and losses on revaluation offixed
assets for the charity'sown use
Othergains/(losses)
Netmovementin funds (30,560) {30,560) (5,250)
Reconciliationoffunds:
Total funds brought forward 222,591 222,591 227,841
Total funds carried forward 192,031 192,031 222,591
Fixed assets
Tangible assets
(Note 9)
Total fixedassets
Currentassets
Stocks
(Note10)
Cash at bank and in hand (Note13)
Total current assets
Creditors:amounts fallingduewithin
oneyear
(Note 11)
Net current assets/(liabilities)
Total assets less current liabilities
Provisions for liabilities(Note 12)
Total net assetsorliabilities
Fundsofthe Charity
Endowment funds (Note14)
Restricted income funds(Note14)
Unrestricted funds
Total funds
Unrestricted
funds
£
12,617
Restricted
income
funds
£
EndowmentTotalthis
funds
year
£
£
12,617
Totallost
year
£
20,272
12,617
12,617
20,272
219,602
219,602
581
242,430
219,602
219,602
243,011
23,131
23,131
23,635
196,471
196,471
219,376
209,088
209,088
239,648
17,057
17,057
17,057
192,031
192,031
222,591
192,031
192,031
222,591
192,031
192,031
222,591

Income
Unrestricted
Analysis ofincome funds Total funds Prior year
£ £ £
Donationsa nd legacies:
Donations and Gifts 5,707 5,707 2,118
Gift Aid
Legacies
General grants prO\idedbygovernrnent/othercharities 150,824 150,824 84,212
Membership subscriptions and sponsorships which are in substance donations 381
Donated goods, facilities and ser.ices
Other
Total 156,530 156,530 86,711
**Charitableactivities: **
Fundraising 2,441 2,441 10,516
Income from acti,ities 778 778 163,555
Other 10,583 10,583
**Total ** 13,802 13,802 174,071
Othertradingactivities:
Utilities Recharge 4,240 4,240 9,480
Hairdressers, manicures and chiropody 1,396
Refreshments 780
Other
**Total ** 4,240 4,240 11,656
Incomefrominvestments:
Interest income 527 527 1,506
Di1,1dendincome
Rental and leasing income
Income from reed in Tariffs(from solar eanels) 3,703 3,703 3,651
Total 4,230 4,230 5,157

2021 2020
£ £
Dacorum Borough Council 44,000 34,000
Hertfordshire County Council 49,679 49,679
Other Grants 57,145 533
Total 150,824 84,212

Expenditure on charitableactivities
Unrestricted
funds Total funds Prior year
£ £
_Staff_Costs 180,300 180,300 194,167
PremisesCosts 13,888 13,888 58,662
Administration Costs 11,794 11,794 26,824
Financialand othercosts
GovernanceCost 3,380 3,380 3,192
Total expenditureoncharitableactivities 209,363 209,363 282,845

**Details ofcertaintypesofexpenditure **
2021 2020
Fees for examination of the accounts £ £
Independent examiner's fees 1,168 1,050
Assurance sef\1ces other than independent examination
Tax advisory fees
Other feespaid to the independentexaniner 2,213 2,142
7
7.1
Paid employees
2021
2020
Staff Costs
£
£
Salaries andwages
167,310
181,188
Social security costs
10,649
11,040
Pension costs (definedcontribution pension plan)
2,340
806
Other employeebenefits
Totalstaff costs
180,300
193,034
7.1 Average head countinthe year
2021
2020
Fundraising
Charitable Activities
9
9
Governance
Other
Total
9
9

9.2
9.3
At the beginning of the year
Additions
Revaluations
Disposals
Transfers
Other land&
buildings
£
Plant,
machinery
and motor
vehicles
£
30,620
Fixtures,
fittingsand
equipment
£
Total*
£
30,620
At endofthe year
30,620
**30,620 **
Depreciation andimpairments
At beginningofthe year
Disposals
Depreciation
Impairment
Transfers*
10,349
7,655
10,349
7,655
At end of the year
18,004
18,004
Netbookvalue
Net bookvalue at the beginning
ofthe year
20,271
20,271
Net bookvalue at the end of the
year
12,616
12,616

Othertradingactivities: Stock Stock Donatedgoods Donatedgoods Workin
progress
For
distribution
For resale For
distribution
For re sale
£ £ £ £ £
Opening - 581 - - -
Addedinperiod - - - - -
Expensedinperiod - -
581
- - -
Impaired - - - - -
Closing - - - - -
Totalthisyear - ~~-~~ - - -
Total previousyear - 581 - - -
11
11.1
**11.2 **
C reditors andaccruals
Analysis ofcreditors
Accruals for grants payable
Bankloans and overdrafts
Trade creditors
Payments receivedonaccount for contracts or
performance-related grants
Accruals and deferred income (seebelow)
Taxation andsocialsecurity
Other creditors
2021
£
23, 130
2020
£
23,635
Total 23,130
2021
£
14,069
2,686
3,015
-
23,635
2020
£
5,274
12,069
3,274
Deferredincome
Movementin deferredincome account
Balanceat the startofthe reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance attheendofthe reporting period 13,740
14,069
11.3 Members deferredincome
Movementin deferred incomeaccount
Balanceat the startofthe reporting period
Amounts added in current period
Amounts released to incomefrom previous periods
2021
£
5,585
355
2020
£
5,585
Balance attheendofthereporting period
5,230
5,585

13 Balance atthe start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balanceatthe endofthe reporting period
Cashatbankandinhand
Short termcash investments (less than 3 months maturity date)
Short termdeposits
Cash at bank and on hand
Other
Total
2021
2020
£
£
17,057
17,057
2021
£
173,334
46,266
219,600
16,057
1,000
17,057
2020
£
192,200
50,228
242,428

Type
PE,EE
Ror

Purpose and
..
Restrictions
Fund
balances
brought
Gainsand Fund
balances
carried
UR • forward Income Expenditure Transfers losses forward
Fundnames £ £ £ £ £ £
General UR General 222,591 178,803 (209,363) 192,031
Contingent UR Contingency
Designated UR For specific acti\ities
Other funds (balancingfigure)
TotalFundsas eerbalance sheet 222,591 178,803 209,363 192,031

Fund Fund
Type PE, EE R
_or_UR •

Purposeand
Restrictions
balances
brought
Gains and balances
carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR General 227,841 277,595 (282,845) 222,591
Contingent UR Contingency
Designated UR For specific acti,ities
Other funds (balancing figure)
Total Funds as eer balance sheet 227,841 277,595 282,845 222,591
Income
Utilities Recharge
Membershipsubscription
OtherIncome
IncomefromfeedinTariffs(fromsolarpanels)
Incomefromactivities
Hairdressers,manicuresandchiropody
Otherfund raising
Refreshments
Grants DBC
Grants HCC
OtherGrants
GeneralDonations
InvestmentIncome
AdministrativeExpenses
Surplus / ( Deficit)
2021
2020
£
£
4,240
9,480
381
10,583
3,703
3,651
778
163,555
1,396
2,441
10,516
780
44,000
34,000
49,679
49,679
57,145
533
5,707
2,118
527
1,506
178,803
277,595
( 209,363)
( 282,845)
( 30,560)
( 5,250)

StaffCosts
Wages
Training Expenses
Pre misesCosts
Kitchen purchases
Insurance
Lightand Heat
Repairs andmaintainance
Cleaning
RentPayable
RefurbishmentProvision
DilapidationProvision
Administrativ e
Printing,postage and stationary
Telephone
Transport
Entertaining
Depreciation
subscription
EquipmentHire
SundryExpenses
Legal andprofessional
Financial andotherCosts
Bankcharge
GovernanceCost
IndependentExaminersFees
Accountancy Fees
20 21
E.
180,300
180,300
1,358
1,322
4,816
4,929
1,463
13,888
45
446
540
7,655
336
2,773
11,794
1,168
2,213
3,380
209,363
2 0 20
£
193,034
1,133
194,167
30,574
1,308
13,609
6,328
5,843
1,000
58,662
294
432
11,995
586
8,182
336
1,070
673
3,256
26,824
1,050
2,142
**3,192 **
28 2,845