2022-03-31-accounts - Groundwork East

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			Page
Reference and Administrative		Details ofthe Company
Trustees' Report			2 —12
Independent Auditor's	Report		13 —16
Statement ofFinancial	Activities		17
Balance Sheet			18
Statement ofCash Flows			19
Notes tothe Financial	Statements		20-33

		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2022	2022	2022	2021
	Note	E	E	E	F
INCOME FROM:
Donations and legacies	2	33,333	31,963	65,296	355,798
Investments	3		1,822	1,822	1,796
Charitable activities	4	864,343	1,515,900	2,380,243	1,591,953
Other income	5		1,056	1,056	2,366
TOTAL INCOME		897,676	1,550,741	2,448,417	1,951,913
EXPENDITURE ON:
Charitable activities	6,7	895,692	1,470,885	2,366,577	2,065,024
TOTAL EXPENDITURE		895,692	1,470,885	2,366,577	2,065,024
NET INCOME/(EXPENDITURE)		1,984	79,856	81,840	(113,111)
BEFORETRANSFERS
Transfers between Funds	16	25,135	(25,135)
NET INCOME/ (EXPENDITURE)		27,119	54,721	81,840	(113,111)
NET MOVEMENT IN FUNDS		27,119	54,721	81,840	(113,111)
RECONCILIATION OF FUNDS:
Total funds brought forwards			496,087	496,087	609,198
TOTAL FUNDS CARRIED FORWARD		27119	550 808	577927	496087

		BALANCESHEET	BALANCESHEET
		ASAT31MARCH 2022
				2022		2021
		Note	f	E		E
FIXEDASSETS
Tangible assets		12		62,095		54,409
CURRENTASSETS
Debtors		13	491,282		359,237
Cash at bank and in hand			654,272		759,965
			1,145,554		1,119,202
CREDITORS: amounts	falling due	14	(604,722)		(652,524)
within one year
NET CURRENT ASSETS				540,832		466,678
TOTAL ASSETS LESS	CURRENT			602,927		521,087
LIABILITIES
Provisions for Liabilities		15		(25,000)		(25,000)
NETASSETS				577,927		496,087
CHARITY FUNDS
Restricted funds		16		27,119
Unrestricted funds		16		550,808		496,087
TOTAL FUNDS				577,927		496,087

				2022	2021
			Note	E	E
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash	provided byI(used in) operating activities		18	(67,251)	116,757
CASH FLOWS FROM INVESTING ACTIVITIES:
Dividends	and interest			1,822	1,796
Proceeds	from the sale oftangible fixed assets				1,700
Purchase	oftangible fixed assets			(40,264)	(27,690)
NET CASH USED IN INVESTING ACTIVITIES				(38,442)	(24,194)
CHANGE	IN CASH AND CASH EQUIVALENTS	IN YEAR		(105,693)	92,563
Cash and	cash equivalents brought forward			759,965	667,402
CASH AND CASH EQUIVALENTS CARRIED FORWARD			19	654,272	759,965
The notes	on pages 20to33form part ofthese financial statements.

INCOME FROM DONATION	S AND LEGACIES
	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2022	2022	2022	2021
	E	E	E	E
Donations	2,333	26,090	28,423	54,560
Grants	31,000	5,873	36,873	301,238
Tote I2022	33,333	31,963	65,296	355,798
Total2021		355798	355798

3	INVESTMENT INCOME	INVESTMENT INCOME
			Restricted	Unrestricted	Total	Total
			funds	funds	Funds	funds
			2022	2022	2022	2021
			E	E	E	E
	Bank interest			1,822	1,822	1,796
	Total2021		5	1,791	1,796
4	INCOME FROM CHARITABLE ACTIVITIES
			Restricted	Unrestricted	Total	Total
			funds	funds	funds	funds
			2022	2022	2022	2021
			E	E		E
	Central Government		21,900	73,402	95,302	85,607
	Local Authorities		182,055	800,679	982,734	780,030
	Education and Skills Funding Agency		32,559	23,160	55,719	58,081
	Charitable Trusts and Foundations		171,708	77,746	249,454	83,929
	Private Sector		32,645	373,864	406,509	249,859
	Housing Associations			4,223	4,223	24,392
	Groundwork UK		349,831	162,826	512,657	245,926
	Landfill Communities	Fund
	National Lottery		73,645		73,645	64,129
	Total 2022		864,343	1,515,900	2,380,243	1,591,953
	Total2021		375823	1,216,130	1,591,953

OTHER INCOME
	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2022 f	2022 f	2022 f	2021 f
Profit on disposal oftangible fixed assets				1,700
Sundry income		1,056	1,056	666
Tota I2022		1,056	1,056	2,366
Tota/2021		2366	2366
ANALYSIS OF EXPENDITURE ON CHARITABLE	ACTIVITIES
	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2022 f	2022 f	2022f	2021
Core projects	895,692	1,470,885	2,366,577	2,025,738
Landfill				39,286
Total 2022	895,692	1,470,885	2,366,577	2,065,024
Total2021	422932	1,642092	2065024

ANALYSIS OF EXPENDITURE	BYACTIVITIES
	Activities	Support and	Total	Total
	undertaken	governance
	directly	costs
	2022f	2022f	2022 f.	2021 f.
Core projects	1,440,066	926,511	2,366,577	2,025,738
Landfill				39,286
Tota I2022	1,440,066	926,511	2,366,577	2,065,024
Total2021	1,215054	849,970	2065024

8	DIRECT COSTS
			Core	I andfill	Total	Total
			Projects	Costs
			2022f	2022f	2022f	2021f
	Project costs		342,397		342,397	217,391
	Wages and salaries		962,691		962,691	872,810
	National insurance		62,737		72,241	64,390
	Pension cost		72,241		62,737	60,463
	Total 2022		1,440,066		1,440,066	1,215,054
	Total2021		1,175768	39,286	1,215054
9	SUPPORT COSTS
			Governance	Other	Total	Total
			2022f	2022f	2022f	2021 f
	Rent and rates			77,822	77,822	70,193
	Communications			11,642	11,642	9,952
	ITexpenses			73,233	73,233	81,482
	Training and recruitment			23,272	23,272	10,680
	Marketing, publicity and	advertising		21,419	21,419	2,419
	Sundries			52,523	52,523	54,327
	Insurances			27,056	27,056	27,945
	Motor vehicle costs and	mileage		15,606	15,606	10,505
	Professional fees		7,500	30„929	38,429	47,438
	Board expenses		4,226		4,226	150
	Wages and salaries		14,683	466,549	481,232	443,553
	National insurance		1,102	35,009	36,111	32,722
	Pension cost		957	30,405	31,362	30,727
	Depreciation			32,578	32,578	27,777
	Loss on disposal offixed	asset investment				100
	Totai2022		28,468	898,043	926,511	849,970
	Tota/2021		22,113	827,857	849970
10	NET INCOME
					2022f	2021f
	This isstated after charging:
	Depreciation oftangible	fixed assets owned	by the charity		32,578	27,777
	Auditor's remuneration	—audit			7,500	7,500
	Auditor's remuneration	—other services

	FORTHE YEAR ENDED 31MAR	CH 2022
11	STAFFCOSTS, INCLUDING COSTOF KEYMANAGEMENT	PERSONNEL AND TRUSTEE	EXPENSES
		2022	2021
		E	E
	Staffcosts were as follows:
	Wages and salaries	1,443,923	1,316,363
	Social security costs	108,352	97,112
	Other pension costs	94,099	91,190
		1,646,374	1,504,665

average mo follows:	nthly number ofemployees during the year expre	ssed as full time equival	ents w	as as
		2022		2021
		No.		No.
Direct charitable			48		45
Marketing	and communications		1		1
Governance			1		1
			50
The number	ofhigher paid employees was:
		2022		2021
		No.		No.

TANGIBLE FIXEDASSETS
			Furniture,
	Land and	Motor	fittings and
	buildings	vehicles	equipment	Total
	E	E	E	E
COST
At1April 2021	138,320	135,121	95,332	368,773
Additions		26,270	13,994	40,264
Disposals			(11,567)	(11,567)
At31March 2022	138,320	161,391	97,759	397,470
DEPRECIATION
At 1April 2021	138,320	111,724	64,320	314,364
Charge forthe year		15,658	16,920	32,578
On disposals			(11,567)	(11,567)
At31March 2022	138,320	127,382	69,673	335,375
NET BOOKVALUE
At31March 2022		34,009	28,086	62,095
At31March 2021		23,397	31,012	54,409
DEBTORS
			2022f	2021 f
Trade debtors			314,249	209,648
Other debtors and prepayments			67,478	60,426
Accrued income			109,555	89,163
			491,282	359,237

14	CREDITO	RS:AMOUNTS FALLING DUE WITHIN ONE YEA	R
			2022	2021
			E	E
	Trade creditors		55,961	86,585
	Other taxation and social security		141,734	147,717
	Deferred	income	356,669	374,247
	Other creditors		2,069	184
	Accruals		48,289	43,791
			604,722	652,524
	DEFERRED INCOME: PROJECT INCOME
	Deferred	income at1April 2021		374,247
	Resources	deferred during the year		339,901
	Amounts	released from previous years		(357,479)
	Deferred	income at31March 2022		356,669
15	PROVISIONS
			2022 E	2021f
	At 1April	2021and 31March 2022	25,000	25,000

STATEMENT OF	FUNDS	—CURRENT YEAR
		Balance at	Income	Expenditure	Transfers	Balance at
		1April			in / (out)	31March
		2021				2022
		E				E
DESIGNATED FUNDS
New building		9,604		(12,370)	2,766
Future projects					10,000	10,000
Carbon reduction					10,000	10,000
GENERALFUNDS
General funds		486,483	1,550,741	(1,458,515)	(47,901)	530,808
Total unrestricted	funds	496,087	1,550,741	(1,470„885)	(25,135)	550,808
RESTRICTED FUNDS
New building			31,000	(3,881)		27,119
project monies			866,676	(891,811)	25,135
Total restricted funds			897,676	(895,692)	25,135	27,119
Total offunds		496,087	2,448,417	(2,366,577)		577,927

STATEMENT OF FUNDS	STATEMENT OF FUNDS	—PRIOR YEAR
		Balance at	Income	Expenditure	Transfers	Balance at
		1April			in/(out)	31March
		2020				2021
		E				E
DESIGNATED FUNDS
New building		37,704		(28,100)		9,604
Betty Goble memorial		2,559			(2,559)
Future projects		17,436			(17,436)
GENERAL FUNDS
General funds		510,799	1,576,085	(1,613,992)	13,591	486,483
Total unrestricted	funds	568,498	1,576,085	(1,642,092)	(6,404)	496,087
RESTRICTED FUNDS
Landfill tax		40,700	5	(39,286)	(1,419)
project monies			375,823	(383,646)	7,823
Total restricted funds		40,700	375,828	(422,932)	6404
Total offunds		609,198	1,951,913	(2.065,024)		496,087

17	ANALYSIS OF NET A	SSETSBETWEEN F	UNDS —CURRENT YEAR
			Restricted	Unrestricted	Total
			funds	funds	funds
				E	E
	Tangible fixed assets		6,660	55,435	62,095
	Current assets		20,459	1,125,095	1,145,554
	Creditors due within	one year		(604,722)	(604,722)
	Provisions for liabilities and charges			(25,000)	(25,000)
			27,119	550,808	577,927
	ANALYSIS OF NETASSETSBETWEEN FUNDS —PRIOR YEAR
			Restricted	Unrestricted	Total
			funds	funds	funds
			E	E	E
	Tangible fixed assets			54,409	54,409
	Fixed asset investments
	Current assets			1,119,202	1,119,202
	Creditors due within	one year		(652,524)	(652,524)
	Provisions for liabilities and charges			(25,000)	(25,000)
				496,087	496,087
18	RECONCILIATION OF NET MOVEMENT		IN FUNDS TO NET CASH FLOW FROM OPERATING
	ACTIVITIES			2022	2021
				E	E
	Net income/(expenditure) forthe year
	(as per Statement of	Financial Activities)		81,840	(113,111)
	Adjustment for:
	Depreciation charges			32,578	27,777
	Dividends, interest and rents from investments			(1,822)	(1,796)
	(Profit) on the sale oftangible fixed assets				(1,700)
	Loss on disposal offixed asset investment				100
	(Increase)/Decrease	in debtors		(132,045)	83,644
	Increase/(Decrease)	in creditors		(47,802)	121,843
	Net cash provided by	/ (used in) operating	activities	(67,251)	116,757
19	ANALYSIS OFCASH	AND CASH EQUIVALENTS
				2022	2021
				E	E
	Cash in hand			654,272	759,965