|||Page|| |---|---|---|---| |Report ofthe Trustees|1|to|12| |Report ofthe Independent
Auditors|13|to|16| |Statement ofFinancial Activities||17|| |Statement ofFinancial Position||18|| |Statement ofCash Flows||19|| |Notes tothe Statement ofCash Flows||20|| |Notes tothe Financial Statements|21|to|33| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||2023|2022| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| |||Notes|funds
I|funds
6|funds
I|fundsI| |INCOME AND ENDOWMENTS
Donations
and legacies|FROM||30,607||30,607|14,397| |Charitable
activities
Kingston
Day &Transport
Services
Kingston
Information,
Advice &Advocacy
Kingston
Community
Services
Kingston
Community
Furniture|||608,976
81,000
813,926
168,851|45,061|608,976
81,000
858,987
168,851|552,014
85,000
750,642
210,276| |Investment
income|||106,667||106,667|102,845| |Total|||1,810,027|45,061|1,855,088|1,715,174| |EXPENDITURE ON||||||| |Charitable activities
Kingston
Day &Transport
Services
Kingston
Information,
Advice &Advocacy
Kingslon
Community
Services
Kingston
Community
Furniture|||728,112
82,441
851,567
190,851||728,112
82,441
851,567
190,851|589,747
74,027
802,099
278,904| |Total|||1,852,971||1,852,971|1,744,777| |Net gains/(losses)
on investments|||(62,489)||(62,489)|74,073| |NET INCOME/(EXPENDITURE)|||(105,433)|45,061|(60,372)|44,470| |RECONCILIATION
OF FUNDS||||||| |Total funds
brought
forward|||4,180,280|20,193|4,200,473|4,156,003| |TOTAL FUNDS CARRIED FORWARD|||4,074,847|65,254|4,140,101|4,200,473| ## ## |FIXEDASSETS||Notes|2023I|2022
6| |---|---|---|---|---| |Intangible
assets
Tangible assets
Investments||12
13|5,992
1,456,036|21,748
1,460,398| |Investments
Investment
property||14
15|1,076,069
1,135,000|1,115,844
1,135,000| ||||3,673,097|3,732,990| |CURRENT ASSETS||||| |Stocks
Debtors
Cash at bank||16
17|1,000
209,804
420,817|1,000
128,661
493,617| ||||631,621|623,278| |CREDITORS||||| |Amounts
falling due within one year||18|(164,617)|(155,795)| |NET CURRENT ASSETS|||467,004|467,483| |TOTAL ASSETSLESS|CURRENT LIABILITIES||4,140,101|4,200,473| |NET ASSETS|||4,140,101|4,200,473| |FUNDS||21||| |Unrestricted
funds:||||| |General fund
Revaluation
reserve
Building
development
Transformation
Fund
Fair value reserve|reserve||1,368,110
182,064
1,200,000
450,000
874,673|1,280,127
182,064
1,200,000
580,000
938,089| ||||4,074,847|4,180,280| |Restricted funds|||65,254|20,193| |TOTAL FUNDS|||4,140,101|4,200,473| ||||2023|2022| |---|---|---|---|---| |||Notes|6|6| |Cash flows from operating
activities
Cash generated
from operations|||(156,753)|(119,339)| |Net cash used in operating
activities|||(156,753)|(119,339)| |Cash flows from investing
activities
Purchase offixed asset investments|||(180,913)|(116,050)| |Sale offixed asset investments|||158,199|114,506| |Interest received
Dividends
received|||2,757
26,998|1,357
26,816| |Rents received on investment|property||76,912|74,672| |Net cash provided
by investing|activities||83,953|101,301| |Change
in cash and cash equivalents
the reporting
pertiod||in|(72,800)|(18,038)| |Cash and cash equivalents
beginning
ofthe reporting|at the
period||493,617|511,655| |Cash and cash equivalents
the reporting
period|at the end|of|420I817|493,617| ## ## |
ACTIVITIES||FROM OPERAT|NG| |---|---|---|---| |||2023|2022| |Net (expenditure)/income
forthe reporting
Statement ofFinancial Activities)
Adjustments
for:|period (as per the|6
(60,372)|4'-i,470| |Depreciation
charges
Losses/(gain)
on investments
Interest received
Dividends
received
Rents received
on investment
property
Adjustment
to tangible
fixed assets
Increase
in debtors
Increase/(decrease)
in creditors||20,118
62,489
(2,757)
(26,998)
(76,912)
(81/143)
8,822|68,929
(74,073)
(1,357)
(26,816)
(74,672)
(2,312)
(38,871)
(14,637)| |Net cash used in operations||(156,753)|(119,339)| ## ## ||At 1/4/22|Cash flow|At 31/3/23| |---|---|---|---| |Net cash||I|| |Cash at bank|493,617|(72,800)|420,817| ||493,617|(72,800)|420,817| |Total|493,617|(72,800)|420,817| ## ## ## ## ## ## ## ## |Software development
costs|25% on cost.| |---|---| |Tangible fixed assets|| |Computer
equipment|33.3%on cost.| |Motor vehicles|20.0%on cost.| |Furniture
and equipment|12.5 % Ik20%on cost.| |Short Leasehold|20% on cost.| ## ## ## ## ## ## ## |DONATIONS
AND LEGACIES||||||| |---|---|---|---|---|---|---| ||||||2023f|2022| |Donations|||||30,607|14,397| |INVESTMENT INCOME||||||| |Rents received
Dividends
receivable
Deposit account interest|||||2023f
76,912
26,998
2,757|2022f
74,672
26,816
1,357| ||||||106I667|I02,845| |INCOME FROM CHARITABLE ACTIVITIES||||||| |Included
in charitable
activity income is the following||income:||||| ||||||2023|2022| |Contract income:||||||| |Royal Borough of Kingston
upon Thames||||||| |Kingston
Day and Transport
Services
Kingston
Information,
Advice and Advocacy
Kingston
Community
Services|||||360,191
80,000
137,869|345,334
80,000
137,869| ||||||578,060|563,203| |Royal Borough of IQngston
upon Thames - Kingston
Kingston
Primary
Care Networks
Other contracts||Community||Furniture|45,000
173,189
52,448|45,000
139,682
29,730| |Total contract income|||||848,697|777,615| |Grant income:||||||| |NHS South West London - Proactive Anticipatory
Care Grant
Government
Grants
—Covid 19job Retention Scheme
Royal Borough of Kingston
upon Thames - Local Restdictions
The National
Lottery Community
Fund - FANS Project Grant
Other Grants|||Grant
(restricted)||63,699
45,061|58,391
21,905
16,657
37,194
5,925| |Totiil grant inconie|||||108,760|140,072| |Services income from:||||||| |Kingston
Day and Transport
Services
Kingston
Community
Services
Kingston
Community
Furniture|||||295,038
341,468
123,851|180,852
342,223
157,170| |Total services income|||||760,357|680,245| |Total income from charitable
activities|||||1,717,814|1,597,932| ## ## |||||Support|| |---|---|---|---|---|---| ||||Direct|costs (see|| ||||Costs
f|note 7)
f|Totals
f| |Kingston|Day 8iTransport
Services||567,141|160,971|728,112| |Kingston
Advocacy
Kingston
Kingston|Information,
Community
Community|Advice tI
Services
Furniture|62,609
629,818
158,836|19,832
221,749
32,015|82,441
851,567
190,851| ||||1,418,404|434,567|1,852,971| |Comparatives
for Chaditable
activities costs|||Direct|Support|| ||||cosisf|costs|Totals
f| |Kingston
Kingston
Kingston
Kingston|Day 8 Transport
Services
Information,
Advice 8Advocacy
Community
Services
Community
Furniture||228,912
54,490
691,363
176,472|159,871
30,821
372,369
49,903|388,083
85,311
1,063,732
226,375| ||||1,150,537|612,694|1,763,501| ## ## |||||Governance|| |---|---|---|---|---|---| ||||Overheads
f|costs
f|Totals
f| |Kingston
Kingston
Kingston
Kingston|Day 8iTransport
Services
Information,
Advice 8r Advocacy
Community
Services
Community
Furniture||158,701
19,352
218,599
31,490|2,270
480
3,150
525|160,971
19,832
221,749
32,015| ||||428,142|6,425|434,567| |Comparatives
for support costs|Comparatives
for support costs|Comparatives
for support costs||Governance|| |---|---|---|---|---|---| ||||Overheads|costs|Totals| ||||2022|2022|2022| ||||f|f|| |Kingston
Kingston
Kingston
Kingston|Day 8iTransport
Services
Information,
Advice fk Advocacy
Community
Services
Community
Furniture||157,213
20,501
217,224
33,424|2,775
560
3,865
660|159,988
21,061
221,089
34,084| ||||428,362|7,860|436,222| ## ## |Auditors'
remuneration
Auditors'
remuneration
for non audit work
Depreciation
- owned assets
Development
costs amortisation
Operating
lease - property
rent|2023
6
5,300
1,125
4,362
15,756
13,250|2022I
6,000
1,860
18,374
50,555
54,491| |---|---|---| ## ## ## ## ## ## |STAFF COSTS|||||||||| |---|---|---|---|---|---|---|---|---|---| |Wages and saladies
Social security costs
Other pension costs||||||||2023I
1,214,351
81,412
166,927|2022I
1,085,194
68,207
137,520| |||||||||1,462,690|1,290,921| |The average
monthly|number||of employees|during|the year was as follows:||||| |Management
Staff||||||||2023
4
71|2022
4
65| |||||||||75|69| |The number ofemployees||whose employee||benefits|(excluding|employer|pension|costs) exceeded|I60,000was:| |560,001 - I70,000
680,001 - 690,000||||||||2023|2022
1
1| |11.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted|Restricted|Total| |---|---|---|---|---|---| ||||funds|funds|funds| ||||I|6|6| ||INCOME AND ENDOWMENTS
Donations
and legacies|FROM|14,397||14,397| ||Charitable
activities
Kingston
Day 8rTransport
Services
Kingston
Information,
Advice 5Advocacy
Kingston
Community
Services
Kingston
Community
Furniture||552,014
85,000
713,448
210,276|37,194|552,014
85,000
750,642
210,276| ||Investment
income||102,845||102,845| ||Total||1,677,980|37,194|1,715,174| ||EXPENDITURE ON||||| ||Charitable
activities
Kingston
Day 8 Transport
Services
Kingston
Information,
Advice 8Advocacy
Kingston
Community
Services
Kingston
Community
Furniture||582,947
74,027
769,781
278,904|6,800
32,318|589,747
74,027
802,099
278,904| ||Total||1,705,659|39,118|1,7'i4,777| ||Net gains on investments||74,073||74,073| ||NET INCOME/(EXPENDITURE)||46,394|(1,924)|44,470| ||RECONCILIATION
OF FUNDS
Total funds brought forward||4,133,886|22,117|4,156,003| ||TOTAL FUNDS CARRIED FORWARD||4,180,280|20,193|4,200,473| |12.|INTANGIBLE FIXEDASSETS||||| ||||||Development| ||||||costs| ||COST
At 1 April 2022 and 31March 2023||||203,817| ||AMORTISATION
At 1 April 2022
Charge for year||||182,069
15,756| ||At 31March 2023||||197,825| ||NET BOOK VALUE
At 31 March 2023||||5,992| ||At 31March 2022||||21,748| ## ## ## |||Listed| |---|---|---| |||investments| |MARKET VALUE||6| |At 1April 2022
Additions
Disposals
Revaluations||1,115,844
180,913
(172,020)
(48,668)| |At 31 March 2023||1,076,069| |NET BOOK VALUE||| |At 31March 2023||1,076,069| |At 31 March 2022||1,115,844| |There were no investment|assets outside the UK.|| ## ## ## ## |STOCKS|||||||| |---|---|---|---|---|---|---|---| |||||||2023|2022| ||||||||6| |Stacks||||||1,000|1,000| |Stock compriises||furniture|for resale held at Kingston|Community|Furniture.||| |DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR|||||||| |||||||2023
f|2022I| |Trade debtors||||||139,280|76,873| |Other debtors||||||13,979|10,875| |Prepayments|and accrued||income|||56,545|40,913| |||||||209,804|128,661| |CREDITORS: AMOUNTS|||FALLING DUE WITHIN|ONE YEAR|||| |||||||2023|2022| |||||||F|6| |Trade creditors||||||27,462|23,528| |Social security and other taxes
VAT
Other creditors||||||2 323
iio|16,457
578
7,193| |Pensions||||||17,630|13,785| |Deferred
income||||||53,241|8,095| |Accrued expenses||||||63,851|86,159| |||||||164,617|155,795| ## ## |Balance
Amounts
Amounts|at 1 April 2022
released to incoming
deferred
in the year|resources|8,095
(6,309)
51,455|22,042
(20,262)
6,315| |---|---|---|---|---| |Balance|at 31March 2023||53,2'l1|8,095| ## ||||2023|2022| |---|---|---|---|---| |||||6| |Within one year
Between one and five years|||26,118
65,853|1,117
4,471| ||||91,971|5,588| |ANALYSIS OF NET ASSETSBETWEEN FUNDS||||| ||||2023|2022| ||Unresbicted|Resb icted|Total|Total| ||funds|funds|funds|funds| ||6|6|I|I| |Fixed assets
Investments
Current assets
Current
liabilities|1,462,028
2,211,069
566,367
(164,617)|65,254|1,462,028
2,211,069
631,621
(164,617)|1,482,146
2,250,844
623,278
(155,795)| ||4,07'l,847||4,140,101|4,200,473| ||Unrestricted|Restricted|2022| |---|---|---|---| ||funds
I|funds|Total funds
I| |Fixed assets
Investments
Current assets
Current
liabilities|1,482,146
2,250,844
603,085
(155,795)|20,193|1,482,146
2,250,844
623,278
(155,795)| ||4,180,280|20,193|4,200,473| ## |MOVEMENT IN FU|ND|S||||| |---|---|---|---|---|---|---| |||||Net|Transfers|| |||||movement|between|At| ||||At 1/4/22
I|in funds
6|funds
6|31/3/23| |Unrestricted
funds||||||| |Genera
I fund|||1,280,127|(42,017)|130,000|1,368,110| |Revaluation
reserve|||182,064|||182,064| |Building
development
Transformation
Fund|reserve||1,200,000
580,000||(130,000)|1,200,000
450,000| |Fair value reserve|||938,089|(63,416)||874,673| ||||4,180,280|(105,'i33)||4,074,847| |Restricted funds||||||| |Magic Table Purchase/Maintenance|||2 271|||2,271| |The National
Lottery
(FANS project)|Community||Fund
17,922|45,061||62,983| ||||20,193|45,061||65,254| |TOTAL FUNDS|||4,2001473|(60,372)||4,140,101| |Net movement
in funds,||included|in the above are as follows:|||| ||||Incoming|Resources|Gains and|Movement| ||||resources
6|expended|losses
I|in funds
6| |Unrestricted
funds||||||| |Generalfund
Fair value reserve|||1,810,027|(1,852,971)|927
(63,416)|(42,017)
(63,416)| ||||1,810,027|(1,852,971)|(62,489)|(105,433)| |Restricted funds||||||| |The National
Lottery
(FANS project)|Community||Fund
45,061|||45,061| |TOTAL FUNDS|||1,855,088|(1,852,971)|(62,489)|(60,372)| ## ## |||||Net|Transfers|| |---|---|---|---|---|---|---| |||||movement|between|At| |Unrestricted
funds|||At 1/4/21
f|in funds|funds
f|31/3/22
f| |General
fund
Revaluation
reserve
Building
development
Transformation
Fund
Fair value reserve|reserve||1,353,504
182,064
1,150,000
580,000
868,318|(23,377)
69,771|(50,000)
50,000|1,280,127
182,064
1,200,000
580,000
938,089| |Restricted funds|||4,133,886|46,394||4,180,280| |Kingston
Nursing
Association
Magic Table Purchase/Maintenance
The National
Lottery Community||Fund|6,800
2,271|(6,800)||2,271| |(FANS project)|||13,046|4,876||17,922| ||||22,117|(1,924)||20,193| |TOTAL FUNDS|||4,156,003|44,470||4,200,473| |||Incoming|Resources|Gains and|Movement| |---|---|---|---|---|---| |Unrestricted
funds||resources
f|expended|losses
f|in funds
f| |Genera
I fund
Fair value reserve||1,677,980|(1,705,659)|4,302
69,771|(23,377)
69,771| |Restricted
funds||1,677,980|(1,705,659)|74,073|46,394| |Kingston
Nursing
Association
The National
Lottery Community|Fund||(6,800)||(6,800)| |(FANS project)||37,194|(32,318)||4,876| |||37,194|(39,118)||(1,924)| |TOTAL FUNDS||1,715,174|(1,744,777)|7'1,073|44,470| ## ## ## ## ## ## ##