| Page | ||||
|---|---|---|---|---|
| Reference | and Administrative | Details | ||
| Chairman's | Statement | |||
| Report of | the Trustees | 3 to | 14 | |
| Report of | the independent Auditors |
15 to | 18 | |
| Statement | ofFinancial Activities | 19 | ||
| Balance Sheet | 20 | |||
| Cash Flow | Statement | 21 | ||
| Notes tothe Cash Flow Statement | 22 | |||
| Notes to the Financial Statements | 23 to | 33 | ||
| Detailed Statement of Financial | Activities | 34 to | 35 |
| 31.3.23 | 31.3.22 | |||||
|---|---|---|---|---|---|---|
| unrestncted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Notes | E | 6 | 6 | E | ||
| INCOME AND ENDOWMENTS Donations and legacies |
FROM | 232,297 | 135,552 | 367,849 | 293,609 | |
| Charitable activities Diversion Central Services Housing Oxygen Coffee Ethics |
254,670 52,904 566,781 671,449 7,295 |
55,726 73,939 |
254,670 52,904 55,726 566,781 745,388 7,295 |
239,153 990 45 550,715 457,639 5,183 |
||
| Investment income |
4 | 3 | ||||
| Total | 1,785,399 | 265,217 | 2,050,616 | 1,547,335 | ||
| EXPENDITURE ON Funds |
3,867 | 3,867 | 1,515 | |||
| Charitable activities Diversion Central Services Housing Oxygen Coffee Ethics |
258,473 223,667 609,329 786,309 14,672 |
163,183 7,611 |
258,473 223,667 163,183 609,329 793,920 14,672 |
175,332 143,955 245,024 491,197 487,947 12,874 |
||
| Total | 1,896,317 | 170,794 | 2,067,111 | 1p557,844 | ||
| NET INCOME/(EXPENDITURE) | (110,918) | 94,423 | (16,495) | (10,509) | ||
| RECONCILIATION OF FUNDS Total funds brought forward |
85,685 | 240 | 85,925 | 96,434 | ||
| TOTAL FUNDS CARRIED FORWARD | (25,233) | 94,663 | 69,430 | 85,925 |
| Balance Sheet | |||
|---|---|---|---|
| 31March 2023 | |||
| CURRENT ASSETS | Notes | 31.3.23 f |
31.3.22 E |
| Debtors | |||
| Cash at bank and in hand | 414,089 | 333,978 | |
| 168,156 | 128,524 | ||
| 582,245 | 462,502 | ||
| CREDITORS | |||
| Amounts falling due within one year |
(491,080) | (344,690) | |
| NET CURRENT ASSETS | |||
| 91,165 | 117,812 | ||
| TOTAL ASSETSLESSCURRENT LIABILITIES | 91,165 | 117,812 | |
| CREDITORS | |||
| Amounts falling due after more than one year |
16 | (21,735) | (31,667) |
| PROVISIONS FOR LIABILITIES | 20 | ||
| (220) | |||
| NET ASSETS/(LIABILITIES) | |||
| 69,430 | 85,925 | ||
| FUNDS | 22 | ||
| Unrestricted funds |
|||
| Restricted funds | (25,233) | 85,685 | |
| 94,663 | 240 | ||
| TOTAL FUNDS | |||
| 69,430 | 85,925 |
| for the Year Ended | 31March 2023 | ||||||
|---|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||||
| Notes | E | E | |||||
| Cash flows from | operating | activities | |||||
| Cash generated | from operations | 50,570 | (11,119) | ||||
| Interest paid | (1,009) | (920) | |||||
| Net cash provided | by/(used | in) operating | activities | 49,561 | (12,039) | ||
| Cash flows from | investing | activities | |||||
| Interest received | |||||||
| Net cash provided | by investing activities |
||||||
| Cash flows from | financing | activities | |||||
| Loan repayments | in year | (9,932) | (25,833) | ||||
| Net cash used in |
financing | activities | (9,932) | (25,833) | |||
| Change in cash and cash equivalents |
in the | ||||||
| reporting period |
39,632 | (37,871) | |||||
| Cash and cash equivalents | at the beginning | ||||||
| ofthe reporting | period | 128,524 | 166,395 | ||||
| Cash and cash equivalents | at the end | ofthe | |||||
| reporting period |
168,156 | 128,524 |
| RECONCILIATION | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | |
|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | ||||
| E | E | ||||
| Net expenditure | for the reporting | period (as per the Statement | of | ||
| Financial Activities) | (16,495) | (10,509) | |||
| Adjustments for: |
|||||
| Depreciation charges |
1,262 | ||||
| Interest received | (3) | (1) | |||
| Interest paid | 1,009 | 920 | |||
| Provisions | (220) | (530) | |||
| Increase in debtors | (80,111) | (119,065) | |||
| Increase in creditors | 146,390 | 116,804 | |||
| Net cash provided | by/(used | in) operations | 50,570 | (11,119) |
| At 1.4.22 | Cash flow | At 31.3.23 | |
|---|---|---|---|
| f | E | E | |
| Net cash | |||
| Cash at bank and in hand | 128,524 | 39,632 | 168,156 |
| 128,524 | 39,632 | 168,156 | |
| Debt | |||
| Debts falling due within 1year | (10,000) | (10,000) | |
| Debts falling due after 1year | (31,667) | 9,932 | (21,735) |
| (41,667) | 9,932 | (31,735) | |
| Total | 86,857 | 49,564 | 136,421 |
| for the Year Ended 31March | 2023 | |||||
|---|---|---|---|---|---|---|
| 3. | DONATIONS | AND LEGACIES | ||||
| 31.3.23 | 31.3.22 | |||||
| f | f | |||||
| Gifts | 60 | |||||
| Donations | 9,445 | 6,396 | ||||
| Grants | 358,404 | 287,153 | ||||
| 367,849 | 293,609 | |||||
| 4. | INVESTMENT | INCOME | ||||
| 31.3.23 | 31.3.22 | |||||
| f | f | |||||
| Deposit account | interest | 3 | 1 | |||
| INCOME FROM | CHARITABLE | ACTIVITIES | ||||
| 31.3.23 | 31.3.22 | |||||
| Activity | f | f | ||||
| Other income | Diversion | 254,670 | 239,153 | |||
| Other income | Central | 52,904 | 990 | |||
| Other income | Services | 55,726 | 45 | |||
| Other income | Housing | 566,781 | 550,715 | |||
| Other income | Oxygen | 745,388 | 457,639 | |||
| Other income | Coffee Ethics | 7,295 | 3,077 | |||
| Coronavirus Job |
Retention | |||||
| Scheme | Coffee Ethics | 2,106 | ||||
| 1,682,764 | 1,253,725 | |||||
| 6. | FUNDS | |||||
| Other trading | activities | |||||
| 31.3.23 | 31.3.22 | |||||
| f | f | |||||
| Bad debts | 2,858 | 595 | ||||
| Interest payable | and similar | charges | 1,009 | 920 | ||
| 3,867 | 1,515 |
| Support | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Direct | costs (see | ||||||||
| Costs f |
note 8) E |
Totals E |
|||||||
| Diversion | 258,473 | 258,473 | |||||||
| Centra | I | 215,285 | 8,382 | 223,667 | |||||
| Services | 163,183 | 163,183 | |||||||
| Housing | 430,809 | 178,520 | 609,329 | ||||||
| Oxygen | 704,903 | 89,017 | 793,920 | ||||||
| Coffee | Ethics | 14,672 | 14,672 | ||||||
| 1,787,325 | 275,919 | 2,063,244 | |||||||
| SUPPORT | COSTS | ||||||||
| Governance | |||||||||
| Finance | costs | Totals | |||||||
| E | E | E | |||||||
| Central | 8,382 | 8,382 | |||||||
| Housing | 178,520 | 178,520 | |||||||
| Oxygen | 89,017 | 89,017 | |||||||
| 267,537 | 8,382 | 275,919 | |||||||
| Support | costs, included | in the | above, are as follows: | ||||||
| 31.3.23 | 31.3.22 | ||||||||
| Total | Total | ||||||||
| Central | Housing | Oxygen | activities | activities | |||||
| E | E | E | E | E | |||||
| Rent | 178,520 | 89,017 | 267,537 | 239,434 | |||||
| Auditors' | remuneration | 7,278 | 7,278 | 6,930 | |||||
| Accountancy | fees | 1,104 | 1,104 | 2,250 | |||||
| Lega I fees | 1,309 | ||||||||
| 8,382 | 178,520 | 89,017 | 275,919 | 249,923 |
| 31.3.23 | 31.3.22 | |
|---|---|---|
| E | E | |
| Auditors' remuneration |
7,278 | 6,930 |
| Depreciation - owned assets | 1,262 | |
| Hire ofplant and machinery | 1,955 | 1,338 |
| Other operating leases |
84,000 | 84,000 |
| 31.3.23 | 31.3.22 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E | E | |||||||||||
| Wages and | salaries | 924,572 | 713,475 | |||||||||
| Social security costs | 80,354 | 55,296 | ||||||||||
| Other pension costs | 13,294 | 9,169 | ||||||||||
| 1,018,220 | 777,940 | |||||||||||
| The average | monthly | number | ofemployees | during the year was | as follows: | |||||||
| 31.3.23 | 31.3.22 | |||||||||||
| Average number |
ofstaff | 43 | 34 | |||||||||
| The number | ofemployees | whose employee | benefits (excluding | employer | pension | costs) exceeded | f60,000was: | |||||
| 31.3.23 | 31.3.22 | |||||||||||
| E60,001 - | 670,000 | 1 | ||||||||||
| 12. | COMPARATIVES | FOR THE | STATEMENT OF FINANCIAL ACTIVITIES | |||||||||
| Unrestricted | Restncted | Total | ||||||||||
| funds | funds | funds | ||||||||||
| E | E | f | ||||||||||
| INCOME AND ENDOWMENTS | FROM | |||||||||||
| Donations | and legacies | 48,390 | 245,219 | 293,609 | ||||||||
| Charitable | activities | |||||||||||
| Diversion | 239,153 | 239,153 | ||||||||||
| Central | 990 | 990 | ||||||||||
| Services | 45 | 45 | ||||||||||
| Housing | 550,715 | 550,715 | ||||||||||
| Oxygen | 457,639 | 457,639 | ||||||||||
| Coffee Ethics | 5,183 | 5,183 | ||||||||||
| Investment | income | |||||||||||
| Total | 1,302,071 | 245,264 | 1,547,335 | |||||||||
| EXPENDITURE ON | ||||||||||||
| Funds | 1,515 | 1,515 |
| 12. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| f | E | E | ||||
| Charitable activities |
||||||
| Diversion | 175,332 | 175,332 | ||||
| Central | 143,955 | 143,955 | ||||
| Services | 245,024 | 245,024 | ||||
| Housing | 491,197 | 491,197 | ||||
| Oxygen | 487,947 | 487,947 | ||||
| Coffee Ethics | 12,874 | 12,874 | ||||
| Total | 1,312,820 | 245,024 | 1,557,844 | |||
| NET INCOME/(EXPENDITURE) | (10,749) | 240 | (10,509) | |||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought forward | 96,434 | 96,434 | ||||
| TOTAL FUNDS CARRIED FORWARD | 85,685 | 240 | 85,925 | |||
| 13. | TANGIBLE FIXEDASSETS | |||||
| Plant and | ||||||
| machinery | ||||||
| E | ||||||
| COST | ||||||
| At 1April 2022 and 31March 2023 | 264,998 | |||||
| DEPRECIATION | ||||||
| At 1April 2022 and 31March 2023 | 264,998 | |||||
| NET BOOK VALUE | ||||||
| At31March 2023 | ||||||
| At 31March 2022 | ||||||
| 14. | DEBTORS | |||||
| 31.3.23 | 31.3.22 | |||||
| f | E | |||||
| Amounts falling due within one year: |
||||||
| Trade debtors | 181,867 | 203,491 | ||||
| Other debtors | 32,618 | 14,847 | ||||
| Accrued income | 101,219 | 47,060 | ||||
| Prepayments | 72,885 | 43,080 | ||||
| 388,589 | 308,478 |
| Notes to the Financial Statements -continued for the Year Ended 31March 2023 |
||||||
|---|---|---|---|---|---|---|
| 14. | DEBTORS - continued | |||||
| 31.3.23 | 31.3.22 | |||||
| E | E | |||||
| Amounts falling due after |
more than one year: | |||||
| Other debtors | 25,500 | 25,500 | ||||
| Aggregate amounts |
414,089 | 333,978 | ||||
| 15. | CREDITORS'.AMOUNTS | FALLING DUE WITHIN ONE YEAR | ||||
| 31.3.23 | 31.3.22 | |||||
| E | f | |||||
| Bank loans and overdrafts | (see note 17) | 10,000 | 10,000 | |||
| Trade creditors | 115,370 | 107,232 | ||||
| Social security and other | taxes | 24,432 | 14,174 | |||
| Other creditors | 3,674 | 1,957 | ||||
| Accruals and deferred | income | 337,604 | 211,327 | |||
| 491,080 | 344,690 | |||||
| 16. | CREDITORS: AMOUNTS | FALLING DUE AFTER MORE THAN ONE YEAR | ||||
| 31.3.23 | 31.3.22 | |||||
| f | E | |||||
| Bank loans (see note 17) | 21,735 | 31,667 | ||||
| 17. | LOANS | |||||
| An analysis ofthe maturity ofloans is given below: |
||||||
| 31.3.23 | 31.3.22 | |||||
| E | E | |||||
| Amounts falling due within one year on demand: |
||||||
| Bank loan | 10,000 | 10,000 | ||||
| Amounts falling between |
one and two years: | |||||
| Bank Loan | 10,000 | 10,000 | ||||
| Amounts falling due between two and five years: |
||||||
| Bank loan - 2-5years | 11,735 | 21,667 |
| 31.3.23 | 31.3.22 | |
|---|---|---|
| f | f | |
| Within one year Between one and five years In more than five years |
84,000 336,000 186,750 |
84,000 336,000 270,750 |
| 606,750 | 690,750 |
| PROVISI | O | NS FOR LIABILITIES | ||||
|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||||
| f | f | |||||
| Provisions | 220 | |||||
| ANALYSIS | OF NET ASSETS BETWEEN FUNDS | |||||
| 31.3.23 | 31.3.22 | |||||
| Unrestricted | Restricted | Total | Total | |||
| funds f |
funds f |
funds f |
funds f |
|||
| Current assets Current liabilities Long term liabilities Provision for liabilities |
487,582 (491,080) (21,735) |
94,663 | 582,245 (491,080) (21,735) |
462,502 (344,690) (31,667) (220) |
||
| (25,233) | 94,663 | 69,430 | 85,925 |
| MOVEMENT | IN | FUNDS | ||||
|---|---|---|---|---|---|---|
| Net | ||||||
| movement | At | |||||
| At 1.4.22 | in funds | 31.3.23 | ||||
| E | E | 6 | ||||
| Unrestricted | funds | |||||
| General fund | 85,685 | (240,911) | (155,226) | |||
| Diversion | (3,192) | (3,192) | ||||
| Coffee Ethic | (7,272) | (7,272) | ||||
| Housing | 140,457 | 140,457 | ||||
| 85,685 | (110,918) | (25,233) | ||||
| Restricted funds | ||||||
| Services | 240 | 28,095 | 28,335 | |||
| Oxygen | 66,328 | 66,328 | ||||
| 240 | 94,423 | 94,663 | ||||
| TOTAL FUNDS | 85,925 | (16,495) | 69,430 | |||
| Net movement | in funds, included | in the above are as follows: | ||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| E | 6 | E | ||||
| Unrestricted | funds | |||||
| General fund | 739,932 | (980,843) | (240,911) | |||
| Diversion | 255,281 | (258,473) | (3,192) | |||
| Coffee Ethic | 7,400 | (14,672) | (7,272) | |||
| Housing | 782,786 | (642,329) | 140,457 | |||
| 1,785,399 | (1,896,317) | (110,918) | ||||
| Restricted funds | ||||||
| Services | 191,278 | (163,183) | 28,095 | |||
| Oxygen | 73,939 | (7,611) | 66,328 | |||
| 265,217 | (170,794) | 94,423 | ||||
| TOTAL FUNDS | 2,050,616 | (2,067,111) | (16,495) |
| Net | Transfers | |||||
|---|---|---|---|---|---|---|
| movement | between | At | ||||
| Unrestricted | funds | At 1.4.21 f |
in funds E |
funds E |
31.3.22 E |
|
| General fund Diversion Coffee Ethic Housing |
96,434 | (167,130) 63,819 (7,690) 100,252 |
70,696 7,690 (78,386) |
63,819 21,866 |
||
| Restricted funds | 96,434 | (10,749) | 85,685 | |||
| Services | 240 | 240 | ||||
| TOTAL FUNDS | 96,434 | (10,509) | 85,925 | |||
| Comparative | net movement | in funds, included | in the above are as follows: | |||
| Incoming | Resources | Movement | ||||
| Unrestricted | funds | resources E |
expended f |
in funds E |
||
| General fund Diversion Coffee Ethic Housing |
466,284 239,154 5,184 591,449 |
(633,414) (175,335) (12,874) (491,197) |
(167,130) 63,819 (7p690) 100,252 |
|||
| Restricted funds | 1,302,071 | (1,312,820) | (10,749) | |||
| Services | 245,264 | (245,024) | 240 | |||
| TOTAL FUNDS | 1,547,335 | (1,557,844) | (10,509) |
| Detailed Statement of for the Year Ended |
Financial Activities 31March 2023 |
|||
|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||
| E | E | |||
| INCOME AND ENDOWMENTS | ||||
| Donations and | legacies | |||
| Gifts | 60 | |||
| Donations Grants |
9,445 358,404 |
6,396 287,153 |
||
| 367,849 | 293,609 | |||
| Investment income |
||||
| Deposit account | interest | |||
| Charitable activities |
||||
| Other income Coronavirus Job |
Retention | Scheme | 1,682,764 | 1,251,619 2,106 |
| 1,682,764 | 1,253,725 | |||
| Total incoming | resources | 2,050,616 | 1,547,335 | |
| EXPENDITURE | ||||
| Other trading activities | ||||
| Bad debts | 2,858 | 595 | ||
| Bank loan interest | 1,009 | 920 | ||
| 3,867 | 1,515 | |||
| Charitable activities |
||||
| Wages Social security Pensions Hire ofplant and Other operating Rates and water |
machinery leases |
924,572 80,354 13,294 1,955 84,000 33,248 |
713,475 55,296 9,169 1,338 84,000 34,383 |
|
| Insurance Light and heat Telephone Postage and stationery Advertising Sundries Bank charges Trainer fees venue hire Travel costs Software Carried forward |
13,222 81,818 45,340 25,451 81 16,389 8,651 49,888 9,139 20,383 18,828 1,426,613 |
14,627 58,861 17,797 26,132 1,468 20,813 7,539 33,708 7,839 11,525 37,280 1,135,250 |
| Detailed Statement ofFinancial Activities | ||||
|---|---|---|---|---|
| for the Year Ended 31March 2023 | ||||
| 31.3.23 | 31.3.22 | |||
| Charitable activities |
6 | E | ||
| Brought forward Staff costs |
1,426,613 | 1,135,250 | ||
| Professional fees | 115,070 | 4,082 | ||
| Repairs and maintenance Subscriptions |
1233 125p162 |
6,805 80,664 |
||
| Equipment Other establishment Clients activities |
costs | 10,823 31,837 11,154 |
7,955 21,673 16,202 |
|
| Counsellor fees |
5,739 | 3,879 | ||
| Supplies for clients Drug testing and doctors' fees Plant and machinery |
2,370 4,431 52,893 |
1,590 3,146 23,898 |
||
| 1,262 | ||||
| 1,787,325 | 1,306,406 | |||
| Support costs | ||||
| Finance | ||||
| Rent | ||||
| 267,537 | 239,434 | |||
| Governance costs |
||||
| Auditors' remuneration |
||||
| Accountancy fees Legalfees |
7,278 1,104 |
6,930 2,250 |
||
| 1,309 | ||||
| 8,382 | 10,489 | |||
| Total resources expended | 2,067,111 | 1,557,844 | ||
| Net expenditure | (16,495) | (10,509) |