Company registration number: 1935902 Charity registration number: 293784 ## BERKSHIRE SCOUT ENTERPRISES LIMITED Annual Report and Unaudited Financial Statements for the Year Ended 31 December 2021 ST Accountancy Ltd 8 Clappentail Park Lyme Regis Dorset DT7 3NB ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Contents** |**Contents**|| |---|---| |Reference and Administrative Details|2| |Trustees' Report|3 to 5| |Statement of Trustees' Responsibilities|6| |Independent Examiner's Report|7| |Statement of Financial Activities|8| |Balance Sheet|9| |Notes to the Financial Statements|10 to 15| ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Reference and Administrative Details** ## **Trustees** S L Stout V Knight C Knight M Ashworth ## **Directors** S L Stout V Knight C Knight M Ashworth **Secretary** S L Stout ## **Principal Office** Barn 5 Gravelly Bridge Farm Grazeley Green Road Grazeley Reading RG7 1LG **Registered Office** Barn 5 Gravelly Bridge Farm Grazeley Green Road Grazeley Reading RG7 1LG **Company Registration Number** 1935902 **Charity Registration Number** ## 293784 **Independent Examiner** ST Accountancy Ltd 8 Clappentail Park Lyme Regis Dorset DT7 3NB Page 2 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Trustees’ Report for the Year Ended 31 December 2021** The directors present their report and financial statements for the year ended 31 December 2021. ## **Objectives and activities** The year (2021) started with the continuing negative effect of the Covid-19 Pandemic on the business with minimal opportunities available for Berkshire Scout Enterprises Limited’s (‘BSEL’) to undertake any regular work other than some minimal Support Worker activity. We took the opportunity to plan for the summer programme, update the website and produce new promotional literature. Throughout the summer break and by September, we had opportunely provided a comprehensive programme of Small Fire, Big Adventure courses which were well received, and many were full. We had also secured an agreement to deliver regular sessions at a local Primary School which is still ongoing and are hopeful that this might lead to some further, similar work with other local schools. ## **Achievements and performance** ## **LOCALLY** _**MiDAS**_ – We were able to provide two courses of the Minibus Driver Awareness Scheme. One for Scout Leaders in the Summer and another for Great Marlow School staff, as the Covid-19 restrictions partially lifted. _**Minibus Hire**_ – Scouting activities typically did not return to pre-pandemic levels and so the minibus was not hired during this period. _**Support Worker**_ – This continued to operate under the management of BSEL with 6 clients and 5 support workers. _**Small Fire, Big Adventures**_ – Despite a post-pandemic era when there was a reticence by the general public to return to many activities, we managed to deliver a variety of bushcraft type courses throughout the summer and also further diversified by providing Christmas craft courses in November and December. Other successes included the commencement of the Stay and Play provision for under 5’s, which despite an initial slow start, interest and numbers continue to grow. As previously mentioned, we have secured work at Beenham Primary School providing regular weekly ‘forest school’ type activities and this looks to continue. Other notable events include providing activities and support for individual Scout Group activity days, Englefield School Days, Girlguiding, Scoutlink as well birthday parties etc. ## **NATIONALLY AND INTERNATIONALLY** For a second year, no practical support was able to be offered to either national or international Scouting groups or units as we have done in the past. Alan Beavis, O.B.E. (a founding and existing Member of BSEL), continues to support these projects when possible. The Company has not been able to financially support these projects in a significant way but through Alan (with who we maintain regular contact), we hope to offer our backing and support wherever and whenever possible, looking forward. Page 3 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Trustees’ Report for the Year Ended 31 December 2021 (Continued)** ## **Financial review** There has been a slight improvement in income from various activities with some Courses being able to be delivered in the latter part of the year. The Council and Trustees for a second year, were grateful to Wokingham Borough Council for enabling a rates rebate grant which has assisted in BSEL in being able to continue. _**Staffing** –_ Cathryn Knight has continued to work primarily from home, and due to the decline in the amount of work, Suzanne Stout has worked minimal hours and also from home. The office is checked, cleaned and post collected approximately once a week or more frequently if necessary. Vince Knight has been added to the payroll during the year due to his employ and time invested in Small Fire, Big Adventure. BSEL now also employs 5 Support Workers bringing the total to 8 employees. ## **Structure, governance and management** The charity is a Company Limited by Guarantee. The Council have convened on a regular basis but primarily via the medium of Zoom Online Meetings. This included the Annual General Meeting. The Charity’s Objectives are: a. To educate and train those who through their social and economic circumstances are in need and unable to gain employment or wish to further their education and to establish and support schemes and centres where such persons may be trained for employment. b. To advance the education of inhabitants of the area of benefit. c. To assist the Scout Association and Girl Guide Association, or any unit thereof, or such other Charitable Institutions that may be carrying on Objectives which are in the opinion of the Council of the Association and may appear to it to be similar. To apply all or such part of the income or capital of the Association towards such charitable purposes and to make such donations to the Scout Association, the Girl Guide Association or such other Charitable Institutions or Institutions as the Council may in its absolute discretion think fit. The Council agreed an updated, shorter strapline that they felt explained BSEL’s purpose in a more concise way than the Objectives alone. It is: - “ _For both inside and outside of Scouting, BSEL provides confidence in learning beyond formal education by offering outdoor experiences which in turn, develop transferable skills both in the workplace and beyond_ ”. Page 4 of 15 BERKSHIRE SCOUT ENTERPRISES LIMITED Trustees, Report for the Year Ended 31 December 2021 (Continued) Th¢ Council Members who ran ihe charity and served during the yeaT wcre.. M A%hworth M Ballard DBol EL¢cil J Edwards R Edwards C Knigh¢ V Kniglit R Sawdon Smith S L Stout The Trustees. who 8r¢ also tb¢ Dircctors for thc purpos￿ of company law. who setv¢d during thc y¢ur wcre.. sLS￿ul V Knib¥h¢ C Kni&iht M Ashworth Tlic C'ouncil M¢mbcrs wtll invite othcrs lo join the council of Trusw ¥ and when th¢ nwd ari6C5. Aiiy nppoinlnieni niusl be a¥￿'¢d by ihc whole Council. The council mLrnbcrs h4Lve a55¢ss¢d thc rnajor risks io which the Charity is exposed and are sat15fL¢d tha¢ .%y51￿M.% arc in place io milibiatc Lxposurc 10 thcsc. The annual report was approveil hy ihe In￿1¢¢$ of the chariry on April 2022 and ¥i8ned on its b¢h41f by.. SuL#nDe L Stout Company Sccretklry￿ruste¢ Page 5 of IS BERKSHIRE SCOUT ENTERPRISES LIMITED Statement of Trn5tees' Responsibilities The ¢nLSt¢es {who are also the direciors of Berkshire Scout Entcrpriscs Limited for the purposes of company lawl are respoosible for preparin8 the trustees, report and the financial siai¢m¢nts in a¢cordattcc with the United Kingydom AccounlinbF Standards (United Kingpdom G¢wernlly Ac¢Lylcd Accvunling PraclicLI and applicable law and r¢gulations. Company law rLwuircs thL ¢nisiLL% ¢0 prLyarc financial stalernents for each financial year. Under ¢ompany law th¢ INsiec% musi nut approve thc financial statemcnis unless thcy ar¢ saiisficd thai thcy give a tNe and fdir vicw of Ihe slate of affairs ot the choritsble company ¢ind of its incoming re50urce5 applicatioii of resources. including ils incr)me and expendtture. for that peri(Ml. In preparing th¢se financial sthienwits, the tyu$iees are required to.. sel¢ci guitable accounting policies and apply them consi51enily: otk%erve the methods and principles in ihe Chiiriiies SORP.. mttkc judgemcnt¥ and c5tirnDlcs that are rca50t)able and Prudeni: $ta¢e wheiher Jpplicabl¢ UK Accounting Standards have been followed. subjeLI to any malcrial departu￿ discl(Trseil and explained in the financial stht¢rnents- JDd prepÉirc Ihc financidl siaiements on thc going conc¢rn b￿15 unle55 it 15 ingppropriate io presumc that thc charit&bl¢ COTnpally will continue in business. The irustee& are reS￿￿.$1b1t for keeping adequate Bccounting recorth that are sylTi¢ieni io show and explain ihe ch4LritJbl¢ company's trunliactions and diKlose wich reasonable accuracy at any time the fIn￿ela1 p0511ion of lh¢ ch&riiiible compuny and ih¢m to ¢n8ur¢ ihai ih¢ financial sthtcmcrtts eomply with thc CornpaThies A¢1 2(K>6. Tlicy orc olso responsible for ￿[L￿U￿rdIng lh¢ asscts ofthc chariiable compony and hence for thking retssonabl¢ $l¥p$ tor ihi prcv¥ntion And dL4¢LiiOli or rraud othcr irr¥%ularilhcs. Appruved by the trustees of the ¢h8riiy on April 2022 and signed on behalf by.. SurAthll¢ L Stout Compony Svcr¢tsrynmsic¢ Page 6 of 14 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Independent Examiner's Report to the trustees of Berkshire Scout Enterprises Limited** I report on the accounts of the charity for the year ended 31 December 2021 which are set out on pages 7 to 14. ## **Respective responsibilities of trustees and examiner** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 386 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ...................................... Sarah TenBroeke ACA 8 Clappentail Park Lyme Regis Dorset DT7 3NB 26 April 2022 Page 7 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Statement of Financial Activities for the Year Ended 31 December 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)** ||
**and Losses)**| |---|---| ||**Unrestricted**
**Restricted funds**
**Total**
**Total**| ||**funds**
**£**
**2021**
**2020**| |**Note**|**£**
**£**
**£**| |**Income and Endowments from:**|| |Incoming resources from charitable activities|72,972
-
72,972
13,761| |Income from donations and legacies|| ||16,907
-
16,907
10,000| |Investment income|| ||45
-
45
59| |Total Income
3|| ||89,924
-
89,924
23,820| |**Expenditure on:**|| |Charitable activities
4|(92,914)
-
(92,914)
(20,466)| |Total Expenditure|| ||(92,914)
-
(92,914)
(20,466)| |Net income/(expenditure)|| ||(2,990)
**-**
(2,990)
3,354| |Transfer between funds|| ||-
-
-
-| |Net movement in funds|| ||(2,990)
-
(2,990)
3,354| |**Reconciliation of funds**|| |Total funds brought forward|| ||12,787
4,563
17,350
13,996| |Total funds carried forward
12|| ||9,797
4,563
14,360
17,350| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 13. Page 8 of 15 BERKSHIRE ?iCOUT ENTERPRISES LIMITED {Registration number: 1935902) Balance Sheet as at 31 December 2021 21121 1020 NDt¢ Fixed Ass¢ts Inveslinents T4Lngiblc fjxed asS¢t5 1,443 2.021 Current asgeti Debtors 10 6.355 3,86Y Cas]i at batik and in hand 25.010 31,366 32,723 Crtdltors: gmounts fAIIIDg dut wlthln owe ytlr (18.4491 115.37.1} Total asS¢t$ leM current Il*bllltks 12 14.360 17,350 Fundx of the chirlty: R¢slri¢t¥d in¢oin¢ fuiids 4.563 4.563 UnTCStrict￿ in¢omc funds 9.797 12,787 TotAI fun 12 For ihl year ended 31 December 2021 ihe comp#ny is entiilcd to exemption under scetion 477 of the CompJnie5 Act 21)06. relaLin8 10 Small conipanies. No Lii¥iiib¥rs litsvc requircd thc coijipany lo obthin wi audit ofits accounls lor di¢ year ¢ndcd 31 Dcceiiib¢r 2021 in dLi(TrrdanLL wilh s¢¥lÉon 476 ofih¥ Compat)i¢s A¢¢ ?¢KI6. The dire¢lors acknowledge thrrir responsibilities for complying with the requirwnents of the Companies Act 2006 with rc5PCCt to accfjunting records and for the preparation of a¢counts. These finan¢i41 St8￿Me￿I$ have bccn pr¢p￿ed in accordancc with thc provisions applicable lo companies subjwt lo thc small compani¢s' regimc. Tlie linAn¢iAI statements on pa8es 7 10 14 wtte approved by the ¢rustcc& &utlwrtscd tor issuc oij 2022 and si¥ncd on thcir bchulf by.. April Suzanne Stout DircLtorfTwb¢C¢ Pale 9 of 14 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2021** ## **1 Charity status** The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. ## **2 Accounting policies** ## **2.1 Summary of significant accounting policies and key accounting estimates** The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. ## **2.2 Statement of compliance** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **2.3 Basis of preparation** Berkshire Scout Enterprises Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. ## **2.4 Going concern** The Global Covid-19 pandemic has impacted BSEL’s ability to deliver the majority of its planned courses during this financial year and has also meant that seeking further contracts or work has been severely restricted. The impact of this has been partially mitigated by the receipt of an £8,907 Tier 4 Restriction Covid Grant and an £8,000 Restart Grant from Wokingham Borough Council which has assisted BSEL in covering the running costs of the charity during the year. Whilst Covid-19 has created significant uncertainty regarding the ability of BSEL to generate income, the directors and Trustees are confident that now the restrictions put in place as the result of the pandemic are lifted, the company is in a good position to seek further contracts. For this reason, the directors and Trustees consider that preparing the accounts on a going concern basis is appropriate. ## **2.5 Exemption from preparing a cash flow statement** The charity is exempt from included a cash flow statement in these financial statements under Update Bulletin 1 published on 2 February 2016. ## **2.6 Income and endowments** All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. ## **2.7 Government grants** The charity has received an £8,907 Tier 4 Grant and an £8,000 Restart Grant from Wokingham Borough Council during the year, these grants were issued as part of the Government Covid-19 support package. Page 10 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2021** ## **2.8 Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. ## _**Charitable activities**_ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **2.9 Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **2.10 Borrowings** Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. ## **2.11 Fund structure** Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## **2.12 Investments** Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment. Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored. ## **2.13 Tangible fixed assets** These are capitalised if they can be used for more than one year, and cost at least £100. They are valued at cost. Depreciation is charged at 25% on a straight-line basis on all tangible fixed assets. Page 11 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2021** ## **2.14 Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## **3 Income** ||**Total**||**Total**| |---|---|---|---| ||**2021**||**2020**| ||**£**||**£**| |Income from charitable activities||72,972|13,761| |Income from donations and legacies: grants provided by|||| |government||16,907|10,000| |Income from investments: interest income||45|59| |||89,924|23,820| ## **4 Expenditure on charitable activities** ||**Total**
**Total**| |---|---| ||**2021**
**2020**| ||**£**
**£**| |Venue hire|2,110
195| |Small equipment expensed|1,486
1,549| |Other direct costs of courses|826
725
2,289
-
67,878
8,960
1,058
108
3,025
2,509
(515)
-
95
-
365
453
919
473
202
152
2,160
1,080
854
366
481
390
800
343
2,787
1,960
60
-
3,693
276
1,724
467| |Advertising and marketing|| |Wages and salaries|| |Pension costs|| |Insurance|| |Intercompany loan write off|| |Bank fees|| |Telephone and fax|| |Printing, postage and stationery|| |Trade subscriptions|| |Rent|| |Rates|| |Travel|| |Computer software and maintenance|| |Accountancy fees|| |Entertaining|| |Legal and professional fees|| |Sundry expenses|| |Repairs and maintenance|15
-| |Depreciation|578
289| |Charitable donations|24
171| ||92,914
20,466| Page 12 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2021** ## **5 Employees** On 16 October 2020, BSEL’s subsidiary company, Support Worker Limited, (‘SWL’) ceased trading and the company was dissolved on the 8[th] February 2022. Seven employees were transferred from SWL to BSEL under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (‘TUPE’). |||**Total**
**Total**| |---|---|---| ||**_Staff costs_**|**2021**
**2020**| |||**£**
**£**| ||Salaries and wages|67,878
8,960| ||Pension costs(defined contribution scheme)|1,058
108| |||| |||68,936
9,068| The salaries and wages costs in the table above are net of £3,081 _(2020: £367)_ received from the UK Government under the Coronavirus Job Retention Scheme. ## **6 Trustees remuneration and expenses** The following Council members received a salary from BSEL during the year; C Knight £20,052 _(2020: £3,288_ ) V Knight £13,498 _(2020: £nil)_ and S Stout £1,344 _(2020: £53)._ Council members were reimbursed expenses of £885 _(2020: £262)._ Support Worker Limited a subsidiary company of Berkshire Scout Enterprises Limited paid a salary of £nil _(2020: £17,712)_ to C Knight, and £nil _(2020: £1,134)_ to S Stout who were both trustees during the year. ## **7 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **8 Investments** |**8**
**Investments**|| |---|---| ||**Unlisted investments**
**£**
1
-
1| ||| |**Cost or valuation**|| |At 1 January 2021 & 31 December 2021|| |**Carrying amount**|| |
At 31 December 2021|| |At 31 December 2020|| On 16 October 2020, BSEL’s subsidiary company, Support Worker Limited, (‘SWL’) ceased trading and the company was dissolved on the 8[th] February 2022. Page 13 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2021** ## **9 Tangible assets** |**9**
**Tangible assets**|||| |---|---|---|---| ||**Computer equipment**|**Total**|| ||**£**|**£**|| |**Cost or valuation**|||| |At 1 January2021|2,310||2,310| |At 31 December 2021|2,310||2,310| |**Depreciation**|||| |At 1 January 2021|289||289| |Charge for the year|578||578| |At 31 December 2021|867||867| |**Carrying amount**|||| |At 1 January2021|2,021||2,021| |At 31 December 2021|1,443||1,443| |**10**
**Debtors**|||| ||**2021**|**2020**|| |**Amounts falling due within one year:**|**£**|**£**|| |Trade debtors|6,355||2,918| |Other debtors|-||99| |Amounts owed bysubsidiaryundertakings|-||852| ||6,355||6,293| **11 Creditors** ## **Creditors: amounts falling due within one year** |**Creditors: amounts falling due within one year**|| |---|---| ||**2021**
**2020**| ||**£**
**£**| |Other taxation and social security|730
203
1,737
468
15,982
14,702| |Other creditors|| |Accruals and deferred income|| ||18,449
15,373| Page 14 of 15 ## **BERKSHIRE SCOUT ENTERPRISES LIMITED** ## **Notes to the Financial Statements for the Year Ended 31 December 2021** ## **12 Funds** |**12**
**Funds**||||| |---|---|---|---|---| ||**Balance at 1**|**Incoming**|**Resources**|**Balance at 31**| ||**January 2021**
**£**|**resources**
**£**|**expended**
**£**|**December 2021**
**£**| |Unrestricted funds|12,787|89,924|(92,914)|
9,797| |Restricted funds|4,563|-|-|4,563| |**Total funds**|17,350|89,924|(92,914)|
14,360| ||**Balance at 1**|**Incoming**|**Resources**|**Balance at 31**| ||**January 2020**
**£**|**resources**
**£**|**expended**
**£**|**December 2020**
**£**| |Unrestricted funds|9,433|23,820|(20,466)|12,787| |Restricted funds|4,563|-|-|4,563| |**Total funds**|13,996|23,820|(20,466)|17,350| ## **13 Analysis of net assets between funds** ||**Unrestricted**
**Restricted**
**Total**| |---|---| ||**funds**
**funds**
**2021**| ||**£**
**£**
**£**| |Fund balances at 31 December 2021 are represented by:|| |Investments|1
-
1| |Current assets/(liabilities)|9,796
4,563
14,359| ||| ||| ||9,797
4,563
14,360| ## **14 Related party transactions** At the year end Support Worker Ltd owed the company £nil _(2020: £852)._ At the year end the company owed A Beavis a former council member £12,902 _(2020: £12,902)._ Page 15 of 15