2023-03-31-accounts

				Page
Reference and administrative		delails ofthe Charity,	its Trustees and advisers
Trustees' report				2-7
Tmstees' responsibilities statement
Independent auditors'	report	on the financial statements		9-12
Statement offinancial	activities			13
Balance sheet				14
Statement ofcash flows				15
Notes to the financial	statements			16-31

			Llnrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2023	2023	2023	2022
		Note	6	6	6	2
Income from:
Donations and legacies			127,111	409,372	536,483	392,656
Charitable activities			841,591		841,591	679.995
Total income			968,702	409,372	1,378,074	1,072,851
Expenditure on:
Charitable activities			967.215	310,797	'l,278,012	1,118,043
Total expenditure			967,215	310,797	1,278,012	1,118,043
Net movement in funds			1,487	98,575	'ID0,062	(45,192)
Reconclgation offunds:
Total funds brought	forward		618.968	2D,92D	639,888	685,080
Total funds carried forward			620,455	119,495	739,950	639,888

BALANCE SHEET AS AT 31 MARCH	2023
		Nate		2023 8		2D22f
Fixed assets
Tangible assets		1D		792,486		625,565
Investment properly		11		250,000		250,000
				1,042,486		875,565
Current assets
Stacks		12	502		502
Debtors		13	176,393		52,15D
Cash at bank and in hand			5,346		142,560
			182,241		195,212
Creditors: amounts	falling due within one
year		14	(187,805)		(102,701)
Net current liabilities Iassets				(5,564)		92,511
Tatal assets less current liabilities				1,036,922		968,076
Creditors: amounts	falling due after more
than one year		15		(296,972)		(328,188)
Tatal net assets				739,950		639,888
Charity funds
Restrtcted funds		16		119,495		20,920
Unrestricted funds		16		620,455		618,968
Total funds				739,95D		639,888

FOR THE YEAR ENDED 3	1 MARCH 2	023
					2023	2022
				Note	f	f
Cash flows from operating	activities
Cash generated froin operations				19	83,023	11,278
Cash flows from investing	activities
Proceeds from the sale of tangible fixed		assets			96,750
Purchase oftangible fixed assets					(283,341)	(43,787)
Net cash used in investing	activities				(186,591)	(43,787)
Cash flows from financing	activities
Proceeds of new bank loans						14,273
Repayment ofbank loans					(33,913)	(32,689)
Nst cash used in financing	activities				(33,913)	(18,416)
Change in cash and cash	equivalents	in	the year		(137,481)	(50,925)
Cash and cash equivalents	at the beginning		ofthe year		142,560	193,485
Cash and cash equivalents	at the end	of	the year	20	5,079	142,560

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2023	2023	2023	2022
		6	5	5
Donations
Dcnafions	and gifts	49,741		49,741	8,189
Overseas	and UK missions	77,370	75,048	152,418	116,774
Donations	in kind		173,465	173,465	123,833
		127,111	248,513	375,624	248,796
Grants			160,859	160,859	144,060
		127,111	409,372	536,483	392,856
Total 2022		99,269	293,587	392,856

			Total
	Unrestricted	Total	funds
	funds	funds	2021
	2023	2023	As restated
	8	F	8
Recycling Income	67,256	57,256	39,999
Facihhes rental income	5,280	5,280	4,880
Shop and barn income	779,055	779,055	635,116
	841,591	841,591	679,995
Total 2022	679,995	679,995

		Activities
		undertaken	Support	Total	Total
		directly	costs	funds	funds
		2023 8	2023 8	2023f	2022 9
Charitable	Activities	758,298	519,714	1,278,012	1,118,043
Total 2022		656,152	459,891	1,118,043

			Total	Total
			funds	funds
			2023	2022
				6
Staffcosts			393,649	358,442
Depreciation			37,291	28,812
Rates and	water		9,220	4,911
Heat 8 light			37,955	22,084
Sundries			44,947	45,451
Shop supplies			7,965	9,219
Telephone			9,055	8,518
Motor expenses			59,218	46,691
Equipment	leasing		3.154	10,018
Loss/(Gain)		on sale of fixed assets	(17,62'I)	173
Donations	in	kind	173,465	123,833
			758,298	658,152
Analysis of		support costs
			Total	Total
			funds	funds
			2023	2022
			E	8
Staff costs			281,564	256,381
Insurance	and heat & light		20,214	16,322
IMVellatg	ehd vehicles expenses		5,009	2,900
Telephone			10,396	13,220
Bank charges			10,743	8,845
Advertising	and oflice expenses		14,486	1 'I,533
Bank Interest			14,168	8,464
Rent			53,344	44,805
ITand repairs 8renewals			73,576	69,972
Governance		costs	36,194	27,449
			519,714	459,891

							2023	2022
							E	E
	Fees payable	to the Charity's		auditor forthe audit of the Charity's		annual
	accounts						14,300	13,000
8.	Staffcosts
							2023	2022
							E	E
	Employment	costs
	Wages end salaries						623,219	573,154
	Social security costs						42,156	27,514
	Contnbulion to defined		contribution		pension schemes		9,838	14,155
							675,213	614,823

						2023	2022
						E	E
Mr	M	Morgan	Remuneration			50,274	43,117
			Pension	contributions	paid	1,230	1,106
Mr	W	Keeping	Remuneration			43,098	37,683
			Pension	contnbulions	paid	1,106	943

	Freehold	Motor	Fixtures end	Assets under
	property 9	vehicles f	fittings 5	construction	Total 5
Cost or valuation
At 1 April 2022	550,000	135,668	297,678		983,546
Additions		175,570	16,771	91,000	283,341
Disposels		(127,773)			(127,773)
At 31 March 2023	550,000	183,465	314,649	91,000	1,139,114
Depreciation
At 1 April 2022	22,000	99,875	236,106		357,981
Charge far the year	11,000	16,426	9,865		37,291
On dispasals		(48,644)			(48,644)
At 31 March 2023	33,000	67,657	245,971		346,628
Net book value
At 31March 2023	517,000	115,808	68,678	91,000	792,486
At 31March 2022	528,000	35,793	61,772		625,565

	Freehold
	investmenl
	property
	E
Fair Value
At 1 April 2022	250,000
At 31 hlarch 2023	250,000

'I2.	Stocks
			2023	2022
			E	E
	Finished goods and goods for resale		5D2	502
13.	Debtors
			2023	2022
			E	E
	Due within one year
	Trade debtors		97,915	3,056
	Other debtors		55,031	24,168
	Prepayments	and accrued income	23,447	24,926
			176,393	52,150

		2023f	2022f
Sank overdrafts		267
Bank loans		31,294	33,991
Other loans		1,776	1,776
Trade creditors		116,396	36,731
Other taxation and social security		10,994	8,940
Other creditors		4,601	4,025
Accruals snd deferred	income	22,477	17,238
		187,805	102,701

		2023 f	2022 f
Bank	loans	287,795	317,236
Other	loans	9,177	10,952
		296,972	328,188

Included within the above are amounts falling due as fol	lows:
	2023	2022f
Between one and two years
Bank loans	31,294	33,991
Other loans	1,776	1,776
Between two and five years
Bank loans	76,892	94,474
Other loans	7,401	5,328
Over five years
Bank loans	179,609	188,771
Otherloans		3,848

Statement offunds	-current year
					Balance et
		Balance at 1			31 March
		April 2022	Income	Expenditure	2023
		6	6		6
Unrestricted funds
Unrestricted Funds		618,968	968,702	(967,215)	620,455
Restricted funds
Moldove Activities		10,278	61,241	(70,632)	887
Kickstert			30,859	(30.859)
Electrical Van		10,642		(5,810)	4,832
Food and Household	Goads		50,421	(50,421)
Aberdeenshirs Council			130,000	(39,000)	91,000
Ukraine Appeal			136,851	(114,075)	22,776
		20,920	409,372	(310,797)	119,495
Total offunds		639,888	1,378,074	(1,278,012)	739,950

Summary offunds -current year
				Balance at
	Balance at 1			31 March
	April 2022	income	Expenditure f	2023 f
General funds	618,968	968,702	(967,215)	620,455
Restricted funds	20,920	409,372	(310,797)	119,495
	639,888	1,378,074	(1,278,012)	739,950
Summary offunds - prior year
				Balance at
	Balance al			31 March
	1 April 2021f	Income f	Expenditure f	2022 f
General funds	665,080	779,264	(845,376)	618,968
Restricted funds		293,587	(272,667)	20,920
	685,060	'I,072,851	(1,118,043)	639,888

Analysis		of net assets between funds -current	year
			Unrestricted	Restricted	Total
			funds	funds	funds
			2023	2023f	2023f
Tangible	fixed assets		696,654	95,832	792,486
Investment		property	250,000		250,000
Current	assets		158,578	23,663	182,241
Creditors		due within one year	(187,805)		(187,805)
Creditors		due in more than one year	(296,972)		(296,972)
Total			620,455	119,495	739,950

Analysis	of net assets between funds -prior y	ear
		t/nrestiicted	Restdicted	Total
		fun ds	funds	funds
		2022	2022	2022
		f.	E
Tangible fixed assets		614,923	10.642	625,565
Investment	properly	250,000		250,000
Currant assets		184,934	10,278	195,212
Creditors	due within one year	(102,701)		(102,701)
Creditors	due fn more than one year	(328,188)		(328,188)
		618,968	20,920	639.888

19.	Reconciliation of n	et	movem	ent	In fun	ds t	o net	cash flow	from	operating	activities
											2023	2022
											E	E
	Net income/expenditure		for	the	year	(as	per	Statement	of	Financial
	Activities)										100,062	(45,192)
	Adjustments for:
	(Gain)/Loss on disposal		oftangible		fixed	assets					(17,621)	173
	Depreciation oftangible		fixed	assets							37,291	28,812
	Increase in debtors										(124,243)	(20,051 )
	Increase in creditors										87,534	47,536
	Net cash provided	by	operating		activities						83,023	11,278
20.	Analysis ofcash and		cash equivalents
											2023	2022
											E	E
	Cash in hand										5,079	142,560
	Total cash and cash equivalents										5.079	142,560

			At 1 April		At 31 March
			2022	Cash flows	2023
				K	6
Cash	at bank and in hand		142,560	(137,214)	5,346
Bank	overdrafls	repayable on demand		(267)	(267)
Debt	due within	1 year	(35,767)	2,697	(33,070)
Debt	due afier 1 year		(328,188)	31,216	(296,972)
			(221,395)	(103,568)	(324,963)

Contracted	for but not provided	in these financial statements
Acquisition	oftangible fixed assets

At 31 Iularch 2023 the Charity had commitments to m cancellable operating leases as follows:	ake future minimum lease payments	under non-
	2023	2022
Within one year	30,597	32,926
Between two and five years	11,836	42,433
	42,433	75,359