2021-03-31-accounts - Cocoon Support Ltd

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		Page	Page
Reference and Administrative	Details
Chairman's Statement
Report ofthe Trustees		3 to	15
Report ofthe Independent Auditors		16 to	18
Statement of Financial Activities
Balance Sheet		20
Cash Flow Statement		21
Notes to the Cash Flow Statement		22
Notes to the Financial Statements		23 to	33
Detailed Statement of Financial	Activities	34 to	35

							31.3.21		31.3.20
					Unrestricted	Restricted	Total		Total
					funds	funds	funds		funds
INCOME AND		ENDOWMENTS	FROM	Notes	E				E
Donations	and	legacies		2	29,702	181,999	211,701		130,046
Charitable	activities
Diversion Central Services					214,008 562		214,008 562		143,770 50,630
Housing Oxygen Training					544,562 513,823		544,562 513,823		78,790 258,437 467,018
Coffee Ethics									200
									12,615
Investment	income
Total					1,302,660	181,999	1,484,659		1,141,511
EXPENDITURE ON
Funds
					(94)		(94)		27,551
Charitable	activities
Diversion Central Services					106,437 145,329		106,437 145,329		133,894 145,165
Housing Oxygen Training Coffee Ethics					357,344 457,073 9,267	182,633 26,165 17,038	182,633 383,509 457,073 17,038 9,267		73,017 361,052 554,877 20,754 70,544
Tota I				1,075,356		225,836	1,301,192		1,386,854
NET INCOME/(EXPENDITURE)					227,304	(43,837)	183,467		(245,343)
RECONCILIATION		OF FUNDS
Total funds	brought forward				(130,870)	43,837	(87,033)		158,310
TOTAL FUNDS CARRIED FORWARD					96,434		96,434	.	(87,033)

	Balance Sheet
	31March 2021
		31.3.21	31.3.20
	Notes	E	E
FIXEDASSETS
Tangible assets	12	1,262	3,960
CURRENT ASSETS
Debtors Cash at bank and in hand	13	214,913 166,395	154,642 6,986
		381,308	161,628
CREDITORS
Amounts falling due within one year	14	(243,719)	(252,621)
NET CURRENT ASSETS/(UABIUTIES)		137589	(90993)
TOTAL ASSETS LESSCURRENT UABIUTIES		138,851	(87,033)
CREDITORS
Amounts falling due after more than one
year	15	(41,667)
PROVISIONS FOR LIABILITIES	18	(750)
NET ASSETS/(UABILITIES)		96,434	(87,033)
FUNDS	20
Unrestricted funds Restricted funds		96,434	(130,870)
			43,837
TOTALFUNDS		96,434	(87,033)

				31.3.21	31.3.20
		Notes		E	E
Cash flows from operating	activities
Cash generated from operations			1	136,911	(242,255)
Interest paid				(6)	(9,118)
Net cash provided by/(used	in) operating		activities	136,905	(251,373)
Cash flows from investing	activities
Purchase oftangible fixed	assets				(2,200)
Sale oftangible fixed assets					542,129
Interest received					5
Net cash provided by investing activities					539,934
Cash flows from financing	activities
New loans in year				50,000	29,000
Loan repayments in year				(27,499)	(260,209)
Net cash provided by/(used	in) financing		activities	22,501	(231,209)
Change in cash and cash equivalents		in
the reporting period				159,409	57,352
Cash and cash equivalents	atthe
beginning ofthe reporting	period			6,986	(50,366)
Cash and cash equivalents	atthe end
ofthe reporting pediod				166,395	6,986

ACTIVITIES
				31.3.21	31.3.20
				f	E
Net income/(expenditure)		forthe reporting	period (as per the
Statement of Financial Activities) Adjustments for:				183,467	(245,343)
Depreciation charges				2,697	8,078
Loss on disposal of	fixed assets				2,137
Interest received Interest paid				(3) 6	(5) 9,118
Provisions				750
Increase in debtors				(60,271)	(40,608)
Increase in creditors				10,265	24,368
Net cash provided	by/(used	in) operations		136,911	(242,255)
ANALYSIS OF CHANGES IN		NET (DEBT)/FUNDS
			At 1.4.20	Cash flow	At31.3.21
			E	f	f
Net cash
Cash at bank and in	hand		6,986	159,409	166,395
			6,986	159,409	166,395
Debt
Debts falling due within 1year Debts falling due after 1year			(45,000)	19,167 (41,667)	(25,833) (41,667)
			(45,000)	(22,500)	(67,500)
Total			(38,014)	136,909	98,895

		31.3.21	31.3.20
		E	f
Donations Grants		1,697 210,004	343 129,703
		211,701	130,046
Grants received, included	in the above, are as follows:
		31.3.21	31.3.20
			E
Grants		210,004	129,703

3.	INVESTMENT INCOME	INVESTMENT INCOME
				31.3.21	31.3.20
				E	E
	Deposit account interest			3	5
	INCOME FROM CHARITABLE ACTIVITIES
				31.3.21	31.3.20
			Activity	f	E
	Other income Other income Other income Other income		Diversion Central Services Housing	214,008 562 544,562	143,770 50,630 78,790 258,437
	Otherincome		Oxygen	513,823	467,018
	Otherincome		Training		200
	Otherincome		Coffee Ethics		12,615
				1,272,955	1,011,460
5.	FUNDS
	Raising donations	and legacies
				31.3.21	31.3.20
				E	6
	Other trading activities
				31.3.21	31.3.20
				6	f
	Bad debts			(100)	18,433
	Interest payable and similar		charges	6	9,118
				(94)	27,551
	Aggregate amounts			(94)	27,551

						Support
					Direct	costs (see
					Costs f	note 7) f	Totals f
	Diversion				106,437		106,437
	Central				130,035	15,294	145,329
	Services				182,633		182,633
	Housing				383,509		383,509
	Oxygen				457,073		457,073
	Training				17,038		17,038
	Coffee Ethics				9,267		9,267
					1,285,992	15,294	1,301,286
7.	SUPPORT	COSTS
							Governance
							costs
							f
	Central						15,294
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)				is stated after charging/(crediting):
						31.3.21	31.3.20
						f	f
	Auditors'	remuneration				6,930	6,000
	Depreciation		-owned assets			2,698	8,078
	Hire of plant		and	machinery		1,180	1,199
	Other operating			leases		300,191	256,824
	Deficit on	disposal offixed			assets		2,137

STAFF	COSTS
		31.3.21	31.3.20
		E	E
Wages	and salaries	549,140	608,840
Social Other	security costs pension costs	42,118 7,173	49,706 9,484
		598,431	668,030

			31.3.21	31.3.20
Average	number	ofstaff	27	28

COMPARA	TIVES FOR THE STA	TEMENT OF FINAN	CIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
			E	f	E
INCOME AND ENDOWMENTS		FROM
Donations	and legacies		111,904	18,142	130,046
Charitable	activities
Diversion			143,770		143,770
Central Services			50,630	78,790	50,630 78,790
Housing			258,437		258,437
Oxygen			467,018		467,018
Training				200	200
Coffee Ethics			12,615		12,615
investment	income
Tote I			1,044,379	97,132	1,141,511

	Notes to the Financial Statements -continued for the Year Ended 31March 2021	Notes to the Financial Statements -continued for the Year Ended 31March 2021	Notes to the Financial Statements -continued for the Year Ended 31March 2021
11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Unrestricted	Restricted	Tota I
			funds	funds	funds
			E	E	E
	Funds		27,551		27,551
	Charitable activities
	Diversion		133,894		133,894
	Central		145,165		145,165
	Services			73,017	73,017
	Housing		124,141	236,911	361,052
	Oxygen		554,877		554,877
	Training			20,754	20,754
	Coffee Ethics		70,544		70,544
	Total		1,056,172	330,682	1,386,854
	NET INCOME/(EXPENDITURE)		(11,793)	(233,550)	(245,343)
	RECONCIUATION	OF FUNDS
	Total funds brought forward		(119,077)	277,387	158,310
	TOTAL FUNDS CARRIED FORWARD		(130,870)	43,837	(87,033)
12.	TANGIBLE FIXEDASSETS
					Plant and
					machinery
					f
	COST
	At 1April 2020 and 31March 2021				264,998
	DEPRECIATION
	At 1April 2020				261,038
	Charge foryear				2,698
	At 31March 2021				263,736
	NET BOOK VALUE
	At31March 2021				1,262
	At 31March 2020				3,960

	Notes to the Financial Statements -continued forthe Year Ended 31March 2021	Notes to the Financial Statements -continued forthe Year Ended 31March 2021	Notes to the Financial Statements -continued forthe Year Ended 31March 2021
13.	DEBTORS:AMOUNTS FAWNG DUE WITHIN ONE YEAR
				31.3.21	31.3.20
				f	f
	Trade debtors Bad Debt Provision Other debtors			84,345 39,509	136,257 (81,251) 38,118
	Prepayments and accrued Prepayments		income	45,136 45,923	61,518
				214,913	154,642
14.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
				31.3.21	31.3.20
				f	f
	Bank loans and overdrafts (see note 16) Other loans (see note 16) Trade creditors Social security and other taxes Other creditors Accruals and deferred income			8,333 17,500 122,479 13,038 3,872 78,497	45,000 148,110 12,816 1,431 45,264
				243,719	252,621
15.	CREDITORS: AMOUNTS	FALUNG DUE AFTER MORE THAN ONE YEAR
				31.3.21	31.3.20
				f	f
	Bank loans (see note 16)			41,667
16.	LOANS
	An analysis ofthe maturity		ofloans is given below:
				31.3.21	31.3.20
				f	f
	Amounts falling due within		one year on demand:
	Bankloans Otherloan			8,333 17,500	45,000
				25,833	45,000
	Amounts falling between	one and two years:
	Bank Loan			10,000
	Amounts falling due between two and five years:
	Bank loans - 2-5 years			30,000

16.	LOANS - c	ontinued
					31.3.21	31.3.20
					E	6
	Amounts	falling due in more than five years:
	Repayable	by instalments:
	Bank loans more 5 yr by instal				1,667
17.	LEASING AGREEMENTS
	Minimum	lease payments	under non-cancellable	operating	leases fall due as follows:
					31.3.21	31.3.20
					E	E
	Within one year				33,000	33,000
	Between	one and five years			132,000	132,000
	ln more than five years				121,000	137,500
					286,000	302,500

	The operating	lease relates tothe sale and lease back of	lease relates tothe sale and lease back of	Nascent House.
18.	PROVISIONS FOR UABIUTIES
					31.3.21	31.3.20
					E	E
	Provisions				750
19.	ANALYSIS OF	NET ASSETS BETWEEN FUNDS
					31.3.21	31.3.20
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			6	6	E	E
	Fixed assets		1,262		1,262	3,960
	Current assets		381,308		381,308	161,628
	Current liabilities		(243,719)		(243,719)	(252,621)
	Long term liabilities		(41,667)		(41,667)
	Provision for liabilities		(750)		(750)
			96,434		96,434	(87,033)

MOVEMENT		IN FUNDS
				Net
				movement	At
Unrestricted		funds	At1.4.20 f	in funds E	31.3.21 E
General fund Diversion Coffee Ethic Housing			(202,832) 12,219 (230,119) 289,862	(70,277) 111,421 (4,127) 190,287	(273,109) 123,640 (234,246) 480,149
Restricted funds			(130,870)	227,304	96,434
Services Training			26,799 17,038	(26,799) (17,038)
			43,837	(43,837)
TOTAL FUNDS			(87,033)	183,467	96,434
Net movement		in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
Unrestricted	funds		E	E	f
Generalfund Diversion Coffee Ethic Housing			532,028 217,862 5,140 547,630	(602,305) (106,441) (9,267) (357,343)	(70,277) 111,421 (4,127) 190,287
Restricted funds			1,302,660	(1,075,356)	227,304
Housing Services Training			26,165 155,834	(26,165) (182,633) (17,038)	(26,799) (17,038)
			181,999	(225,836)	(43,837)
TOTAL FUNDS			1,484,659	(1,301,192)	183,467

			Net
			movement	At
		At 1.4.19	in funds	31.3.20
		E	E	E
Unrestricted	funds
Generalfund		14,424	(217,256)	(202,832)
Diversion		(15,114)	27,333	12,219
Coffee Ethic		(172,191)	(57,928)	(230,119)
Housing		53,804	236,058	289,862
		(119,077)	(11,793)	(130,870)
Restricted funds
Housing		236,911	(236,911)
Services		21,027	5,772	26,799
Training		19,449	(2,411)	17,038
		277,387	(233,550)	43,837
TOTAL FUNDS		158,310	(245,343)	(87,033)

		Incoming	Resources	Movement
		resources	expended	in funds
		E	E	E
Unrestricted	funds
General fund		510,340	(727,596)	(217,256)
Diversion		161,220	(133,887)	27,333
Coffee Ethic		12,616	(70,544)	(57,928)
Housing		360,203	(124,145)	236,058
		1,044,379	(1,056,172)	(11,793)
Restricted funds
Housing			(236,911)	(236,911)
Services		78,789	(73,017)	5,772
Training		18,343	(20,754)	(2,411)
		97,132	(330,682)	(233,550)
TOTALFUNDS		1,141,511	(1,386,854)	(245,343)

	Detailed Statement of forthe Year Ended	Financial Activities 31March 2021
		31.3.21	31.3.20
		f	f
INCOME AND ENDOWMENTS
Donations and legacies
Donations		1,697	343
Grants		210,004	129,703
		211,701	130,046
investment income
Deposit account	interest
Charitable activities
Other income		1,272,955	1,011,460
Total incoming resources		1,484,659	1,141,511
EXPENDITURE
Other trading activities
Bad debts		(100)	18,433
Bank loan interest		6	9118
		(94)	27,551
Charitable activities
Wages		549,140	608,840
Social security		42,118	49,706
Pensions		7,173	9,484
Hire ofplant and machinery		1,180	1,199
Other operating	leases	300,191	256,824
Rates and water		30,759	10,718
Insurance		13,441	13,798
Light and heat		45,125	72,380
Telephone		15,797	22,553
Postage and stationery		12,635	9,312
Advertising		153
Sundries		21,418	22,258
Bank charges		6,928	9,082
Trainer fees		5,560	37,042
Room hire			12,821
Carried forward		1,051,618	1,136,421

for the Year Ended 3	1March 2021
	31.3.21	31.3.20
Charitable activities	E	E
Brought forward Travel costs Set-up fees software Staff costs Professionalfees Repairs and maintenance Bad debts Subscriptions Equipment Training Other establishment costs Clients activities Counsellor fees Supplies for clients Drug testing and doctors' fees Purchases Fund raising costs Plant and machinery Loss on sale oftangible fixed assets	1,051,618 6,270 12,602 13,981 23,200 77,531 (708) 14,660 30,181 12,176 3,033 4,677 171 33,903 2,697	1,136,421 22,711 1,614 17,078 11,014 35,676 37,219 (7,341) 16,809 23,575 331 8,839 4,233 1,960 287 13,203 5,368 181 8,078 2,137
	1,285,992	1,339,393
Support costs
Management
Penalities and Fines		2,620
Governance costs
Auditors' remuneration Accountancy fees Legal fees	6,930 8,364	6,000 9,090 2,200
	15,294	17,290
Total resources expended	1,301,192	1,386,854
Net income/(expenditure)	183,467	(245,343)