2022-03-31-accounts - Vine Community Trust

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The names ofthose persons serving as trustees during the ye Further details	The names ofthose persons serving as trustees during the ye Further details	The names ofthose persons serving as trustees during the ye Further details	The names ofthose persons serving as trustees during the ye Further details	ar	are listed on page 1.	are listed on page 1.
The trustees met 5times during the year and their attendance				is	set out below:
	Actual	Possible				Actual	Possible
Mr E Short Mrs P Goodman Mr A Francis	3 5 3		(5) (5) (5)		Mr RCoe Mr V Cosgrove Mr G Crowther 5 4		(5) (5) (5)
At the AGM Azets were re-appointed		the	Trust's Independent		Examiners	and offer themselves for	re-election	this
year.
						2022	2021
Number ofclient attendances	at day centre					2,615	940
Number ofmeals on wheels	delivered					9,243	13,580
Number ofclients transported						2,296	786
Community Support client sessions						349	457

STATEMENT OFFINANCIAL ACTIV	ITIES - YEAR ENDED	ITIES - YEAR ENDED	31STMA	RCH 2022
	Unrestricted				Total	Total
	Funds		Restricted	Endowment	Funds	Funds
Note	General	Designated	Funds	Funds	2022	2021
INCOMING RESOURCES
Incoming resources from
generated funds:
Voluntary Income	41,001				41,001	68,338
Activities for generating
funds	11,976				11,976	4,915
Investment income	7,903				7,903	3,997
Incoming resources from
Charitable activities	152,149				152,149	173,393
TOTAL INCOMING RESOURCES	213,029				213,029	250,643
RESOURCES EXPENDED
Costs ofgenerating funds
Charitable activities	233,211		10,562		243,773	243,991
TOTAL RESOURCES EXPENDED	233,211		10,562		243,773	243,991
NET INCOMING/(OUTGOING)
RESOURCES BEFORETRANSFERS	(20,182)		(10,562)		(30,744)	6,652
Transfer between funds
TOTAL INCOMING/(OUTGOING)
RESOURCES	(20,182)		(10,562)		(30,744)	6,652
Balances brought forward from
last year	155,983	29,500	13,018	302,503	501,004	494,352
BALANCES CARRIED FORWARD	135,801	29,500	2,456	302,503	470,260	501,004

BALANCE SHEET AS AT	31STMAR	CH 2022
		NOTES			2022	2021
			Unrestricted	Restricted	Total	Total
FIXEDASSETS
Tangible fixed assets			268,958		268,958	279,520
CURRENT ASSETS
Debtors			18,836		18,836	19,365
Cash at bank and in hand			243,625	2,456	246,071	250,325
TOTAL CURRENT ASSETS			262,461	2,456	264,907	269,690
Liabilities: amounts falling due
within one year			(63,605)		(63,605)	(48,206)
NET CURIWNT ASSETS			198,856	2,456	201,302	221,484
TOTAL ASSETSLESS
CURRENT LIABILITIES			467,814	2,456	470,260	501,004
Amounts falling due after one	year
NET ASSETS			467,814	2,456	470,260	501,004
FUNDS				2022		2021
Endowment Funds		10		302,503		302,503
Restricted		10		2,456		13,018
Unrestricted - General Funds		10	135,801		155,983
- Designated	Funds	10	29,500		29,500
				165,301		185,483
				470,260		501,004

ACCOUNTING POLICIES	ACCOUNTING POLICIES	ACCOUNTING POLICIES	(CONTINUED)
Volunteer	help		The value ofany voluntary help received is not included in the accounts but is
			described in the trustees' annual report.
Investment	income		This is included in the accounts when receivable,
Investment	gains and losses		This includes any gain or loss on the sale of investments and any gain or loss
			resulting from revaluing investments to market value at the end ofthe year,
EXPENDITURE AND LIABILITIES
Liability recognition			Liabilities are recognised as soon as there is a legal or constructive obligation
			committing the charity to pay out resources.
Governance		costs	Include costs of the preparation and examination of statutory accounts, the
			costs oftrustee meetings and cost ofany legal advice to trustees on governance
			or constitutional matters.
Grants with		performance	Where the charity gives a grant with conditions for its payment being a specific
conditions			level ofservice or output to be provided, such grants are only recognised in the
			SoFA once the recipient of the grant has provided the specified service or
			output.
Grants payable without			These are only recognised in the accounts when a commitment has been made
performance		conditions	and there are no conditions to be met relating to the grant which remain in the
			control ofthe charity.
Support Costs			Support costs include central functions and have been allocated to activity cost
			categories on a basis consistent with the use of resources, e.g. allocating
			property costs by floor areas, or per capita, staff costs by the time spent and
			other costs by their usage. There are no employees who received total
			emoluments ofmore than f60,000.
ASSETS
Fixed Assets		—Land and	Freehold property is stated at open market value, This has been estimated by
Buildings			the Trustees in consultation with their professional advisers. The last
			revaluation was completed in 2001. The Trustees consider the open market
			value at the year end to be in line with the previous valuation, particularly
			bearing in mind the restrictive covenants associated with the property.
			No depreciation is charged on the Freehold property.
			Motor vehicles are depreciated at 33'/0 per annum on a straight line basis.
			Improvements to property are depreciated at 10'/o per annum on a straight line
			basis.
			All other fixed assets including fixtures and equipment are written off in the
			year ofacquisition.
Stock			The Trustees are ofthe opinion that it continues to be realistic to carry stock at
			its realisable value which they consider to be nil.
RESERVES
Reserves			In the light ofthe Trust's high dependence on the continuation ofgrants from
			local authorities the Trust maintains a level of reserves to protect its future
			viability should these ever be withdrawn or reduced.
			These include an amount off29,500 which was, has always been and which
			they still consider to be the funding capital ofthe Trust.

			Unrestricted	Unrestricted		Endow-	Total	Total
			Funds		Restricted	ment	Funds	Funds
			General	D~esi naied	Funds	Funds	2022	2021
1.	Voluntary Income
	Donations -General		41,001				41,001	68,338
			41,001				41,001	68,338
2.	Activities for generating	funds
	Bingo and raffles		4,018				4,018	846
	300Club		948				948	1,033
	Internal fund raising		7,010				7,010	3,036
			11,976				11,976	4,915
3.	Investment income
	Interest received		1,713				1,713	2,528
	Hire ofpremises		6,190				6,190	1,469
			7,903				7,903	3,997
4.	Incoming resources from
	charitable activities
	Grants from local authorities		21,000				21,000	63,275
	Day care and catering income		125,755				125,755	102,170
	Community support income		5,394				5,394	7,948
			131,149				131,149	173,393
5.	Charitable activities,
	Catering costs		88,439				88,439	68,614
	Transport		43,293				43,293	67,613
	Management A Administration		64,460				64,460	47,030
	Other expenses		26,881				26,881	22,964
	Building repairs		9,658				9,658	8,008
	Depreciation ofFixed Assets				10,562		10,562	27,985
	Support Costs		480				480	1,777
			233,211		10,562		243,773	243,991

NO	TES TO THE	AC	C	OUNTS -	31ST	MARCH 2022	MARCH 2022
						Unrestricted					Endow-	Total	Total
						Funds			Restricted		ment	Funds	Funds
						General	D~esi	nated	Funds		Funds	2022	2021
6.	Staff Costs
	Gross wages,	salaries and benefits
	in kind					143,550						143,550	133,223
	Employers national			insurance		3,626						3,626	6,656
	Employers pension					1,994						1,994	1,909
						149,170						149,170	141,788
	Average number of			employees	in the	year:
								This		Year		Last Year
	Fundraising
	Charitable		activities							13
	Other
7.	Tangible Fixed Assets
							Improvements
						Freehold Property		to Property		Equipment 4 Fixtures		Motor Vehicles	Total
	At cost/valuation		at	1stApril 2021		268,958		110,410			41,279	70,755	491,402
	Additions
	Disposal
	At cost/valuation		at	31stMarch 2022		268,958		110,410			41,279	70,755	491,402
	Accumulated	Depreciation
	At 1stApril 2021							110,410			41,279	60,193	211,882
	Depreciation											10,562	10,562
	Eliminated on disposal
								110,410			41,279	70,755	222,444
	Net BookValue at 31stMarch				2022	268,958							268,958
	Net Book Value at 31stMarch				2021	268,958						10,562	279,520
												2022	2021
8.	Debtors
	Prepayments	and	accrued interest									7,645	8,174
	Other Debtors											11,191	11,191
												18,836	19,365
9.	Creditors
	Accruals and	deferred income										59,176	43,339
	Trade creditors											4,429	4,867
												63,605	48,206

ES TO TH	E ACCO	UNTS - 31STMARCH 2022
			2022	2021
Funds
Endowment	Funds
Balance	brought	forward	250,000	250,000
Legacy	from H	Marlow deceased	52,503	52,503
			302,503	302,503

the use ofthe proceeds of	any sale into a s	imil	ar charity with simi	lar objectives to V	ine Community	Trust.
					2022	2021
Restricted funds:
Vehicle replacement
Balance b/fwd					13,018	29,960
Less: Depreciation					(10,562)	(16,942)
					2,456	13,018
Refurbishment and	lift installation
Balance b/fwd						11,041
Less: Depreciation						(11,041)
Total restricted funds					2,456	13,018
Designated Funds:
Capital					29,500	29,500
General Funds:
Balance brought forward					155,983	121,348
Surplus/(Deficit) for the year					(20,182)	34,635
					135,801	155,983
Total unrestricted funds					165,301	185,483
Trustees Remuneration	and expenses
The Trustees did not receive any remuneration			or other payments	from the Trust.
Independent Examiner's	Fees
Independent examiner's fees for reporting		on	the accounts		K1,080	K1,080