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