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|---|---|---|---|---|
|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|
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||||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|
##
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|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|
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|||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||
##
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||||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|
##
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##
||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|
##
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##
|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|
##
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##
||||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||
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|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|