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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|
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||||||||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|
##
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##
##
##
|||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)|