##
|||Page|
|---|---|---|
|Report ofthe Trustees|||
|Report ofthe independent
Auditors||17|
|Statement
of Financial
Activities||20|
|Consolidated
Balance Sheet||21|
|Consolidated
Cash Flow Statement||23|
|Notes to the Consolidated
Cash|Flow Statement|25|
|Detailed Statement
of Financial|Activities|38|
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||||||||2021|2020|
|---|---|---|---|---|---|---|---|---|
||||||||E|E|
||Incoming|resources|||||7,326,140|7,590,640|
||Resources||expended||||(6,743,882)|(7,730,120)|
||Net incoming/(outgoing)|||resources|||582,258|(139,480)|
||Unrealised||gains/(losses)|on|investments|||(6,057)|
||Retained|surplus/(deficit)|||||582,258|(145,537)|
|Funds|||||||||
||Restricted|funds|||||73,326|65,780|
||Unrestricted||funds: designated|||funds|622,086|608,981|
||Unrestricted||funds: general||funds||845,284|283,677|
||Unrestricted||funds: Subsidiary||||52|52|
||||||||1,540,748|958,490|
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||||||||31/03/2021|31/3/2020|31/3/2020|
|---|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total funds|Total|funds|
||||||funds|funds||||
|||||Notes|E|E|E|||
|INCOME AND|ENDOWMENTS||FROM|||||||
|Operating
income||||2|6,520,035|766,302|7,286,337|7,526,214||
|Other trading|activities|||3|25,167||25,167|40,000||
|Investment
income||||4|14,636||14,636|24,426||
|Total|||||6,559,838|766,302|7,326,140|7,590,640||
|EXPENDITURE|ON|||||||||
|Raising funds|||||1,033||1,033||1,808|
|Charitable
activities||||||||||
|General|||||5,982,093|3,335|5,985,428|7,293,803||
|DfE Practice 8|Innovation|Fund|||||||163,270|
|LCC-SLA Learning
Disabilities|||Services|||66,701|66,701||67,252|
|Donations
and|Fundraising|||||32,032|32p032||27,200|
|Other Learning|Disabilities|Service Grants|||||||1,641|
|Big Lottery Fund-ACE Project||||||158,244|158,244||164,469|
|Community
Grants||||||22,500|22,500||7,500|
|DfE Expansion|Grants||||||||3,177|
|COVID Funding||||||52,861|52,861|||
|DfE Funding||||||423,083|423,083|||
|Legacies|||||2,000||2,000|||
|Total|||||5,985,126|758,756|6,743,882|7,730,120||
|Net (losses)/gains
on investments|||||||||(6,057)|
|NET INCOME/|(EXPENDITURE)||||574,712|7,546|582,258||(145,537)|
|RECONCILIATION
OF FUNDS||||||||||
|Total funds brought forward|||||892,710|65,780|958,490|1,104,027||
|TOTAL FUNDS|CARRIED FORWARD||||1,467,422|73 326|1/540p748||958,490|
||||Group|Group|Charity|Charity|
|---|---|---|---|---|---|---|
||||2021|2020|2021|2020|
|||Notes|E|E|E|E|
|FIXEDASSETS|||||||
|Tangible assets|||365,854|324,258|365,854|324,258|
|Investments|||||||
|Investments||13|||100|100|
|Investment|property|14|174,000|294,989|174'000|294,989|
||||539,854|619,247|539,954|619,347|
|CURRENT ASSETS|||||||
|Debtors||15|903,231|1,310,546|903,231|1,310,546|
|Cash at bank|||1,049,087|65,780|1,049,087|65,780|
||||1,952,318|1,376,326|1,952,318|1,376,326|
|CREDITORS|||||||
|Amounts
falling due within one year||16|(951,424)|(1,037,083)|(951,576)|(1,037,235)|
|NET CURRENT ASSETS|||1,000,894|339,243|1,000,742|339,091|
|TOTAL ASSETS LESSCURRENT LIABILITIES|||||||
||||1p540p748|958490|1540 696|958438|
|NET ASSETS|||1,540,748|958490|1p540J696|958438|
|FUNDS||18|||||
|Unrestricted|funds||1,467,370|892,658|1,467,370|892,658|
|Restricted
funds|||73,326|65,780|73,326|65,780|
|Subsidiary|||52|52|||
|TOTAL FUNDS|||Lp540p748|958,490|1,540,696|958,438|
##
##
|||Notes|
|---|---|---|
|Cash flows from operating
activities:|||
|Cash generated
from operations|||
|Net cash provided
by (used in) operating|||
|activities|||
|Cash flows from investing
activities:|||
|Purchase oftangible fixed assets|||
|Purchase offixed asset investments|||
|Sale oftangible fixed assets|||
|Sale offixed asset investments|||
|Dividends
received|||
|Net cash provided
by (used in) investing|||
|activities|||
|Change
in cash and cash equivalents|in the||
|reporting
period|||
|Cash and cash equivalents
at the beginning|||
|ofthe reporting
period|||
|Cash and cash equivalents
at the end|of||
|the reporting
period|||
##
|1
RECONCILIATION|1
RECONCILIATION|OF NET INCOME/(EXPENDITURE)|OF NET INCOME/(EXPENDITURE)|TO NET CASH FLOW FROM OPERATING ACTIVITIES|TO NET CASH FLOW FROM OPERATING ACTIVITIES|
|---|---|---|---|---|---|
|||||Group
&|Group 8|
|||||Charity|Charity|
|||||2021|2020|
|||||f|E|
|Net income/(expenditure)||for the||582,258|(145,537)|
|reporting
period (as|per|the statements|of|||
|financial activities||||||
|Adjustments
for:||||||
|Depreciation
charges||||28,722|24,568|
|Dividends
received|||||(1,568)|
|Investments|||||6,057|
|Decrease/(increase)|in debtors|||407,315|(203,412)|
|(Decrease)/increase|in creditors|||92,453|(16,926)|
|Net cash provided
by (used in) operating||||1,110,748|(336,818)|
|activities||||||
|2
ANALYSIS OF CASH AND CASH EQUIVALENTS||||||
|Notice deposits (less|than|3 months)||1,049,087|65,780|
|Overdraffs
included|in bank loans and||||(178,112)|
|overdrafts
falling due within one year||||||
|Total cash and cash equivalents||||1,049,087|(112,332)|
##
##
##
##
|Freehold property|—not provided||
|---|---|---|
|Improvements
to property|—20/o on cost||
|Fixtures and fittings|-25/o on cost||
|Motor vehicles|—26/ on reducing|balance|
|Computer
equipment|—33/o on reducing|balance|
##
##
##
##
##
##
|||14,636|24,426|
|---|---|---|---|
|5.
RAISING FUNDS||31/03/2021|31/03/2020|
|Raising donations
and legacies||E|f|
|Fundraising
costs||1,033|1,808|
|||1,033|1,808|
|6.
CHARITABLE ACTIVITIES COSTS||31/03/2021|31/03/2020|
|||f|f|
|General||5,985,428|7,293,803|
|DfE Practice IL innovation|Fund||163,270|
|LCC-SLA
I earning
Disabilities Services||66,701|67,252|
|Donations
and Fundraising||32,032|27,200|
|Other Learning
Disabilities|Service Grants||1,641|
|Big Lottery Fund-ACE Project||158,244|164,469|
|Community
Grants||22,500|7,500|
|DfE Expansion
Grants|||3,177|
|COVID Funding||52,861||
|DFE Funding||423,083||
|Legacies||2,000||
|||6,742,849|7,728,312|
|7.
NET INCOME/(EXPENDITURE)||31/03/2021|31/03/2020|
|Net income (expenditure)|is stated after charging/(crediting):|||
|Depreciation —owned assets||28.722|24,568|
|Loss on disposal ofassets||4,358||
|Auditors
Remuneration||4,800|4,530|
|Non-Audit
Services||32,627|9,270|
##
|9.|STAFF COSTS|31/03/2021|31/03/2020|
|---|---|---|---|
|||E|E|
|Wages 8|salaries|3,554,468|4,388,305|
|Social Security costs||308,050|347,265|
|Pension|costs|376,005|378,736|
|||4,238,523|5,114,306|
##
||||||||31/03/2021|31/03/2021|31/03/2020|31/03/2020|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||E||E|
|Direct charity workers||||||||151||153|
|Management
and administration||||||||12||12|
|||||||||163||165|
|No employees
had benefits (excluding||||employer||pension|costs) in excess of660,000.||||
|In addition,
the Charity benefitted|||from the||service ofover 50 volunteers
including|||those who|volunteer|at the|
|charity shops (50 in 2020). No||remuneration|||was|paid to|these individuals.||||
|10.
COMPARATIVES
FOR||THE|STATEMENT|||OF|Unrestricted|Restricted|Total|Funds|
|FINANCIAL ACTIVITIES|||||||Funds|Funds|||
|INCOME AND ENDOWMENTS||FROM|||||||||
|Donations
and legacies|||||||7,087,160|439,054|7,526,214||
|Other trading
activities|||||||40(000|||40,000|
|Investment
income|||||||24,426|||24,426|
|Total|||||||7,151,586|439,054|7,590,640||
|EXPENDITURE ON|||||||||||
|Raising Funds|||||||1,808|||1,808|
|Charitable
objectives|||||||||||
|General|||||||7,293,803||7,293,803||
|DfE Practice 8 Innovation
Fund||||||||163,270|163,270||
|LCC-SLA Learning
Disabilities|Services|||||||67,252||67,252|
|Donations
and Fundraising||||||||27,200||27,200|
|Other Learning
Disabilities
Service|||Grants|||||1,641||1,641|
|Big Lottery Fund-ACE Project||||||||164,469|164,469||
|DfE Expansion
Grants||||||||3,177||3 177|
|Community
Grants||||||||7,500||7,500|
|Total|||||||7,295,611|434,509|7,730,120||
|Net gains (losses) on investments|||||||(6,057)|||(6,057)|
|NET INCOME/(EXPENDITURE)|||||||(150,082)|4,545|(145,537)||
|RECONCILIATION
OF FUNDS|||||||||||
|Total funds brought forward|||||||1,042,792|61,235|1,104,027||
|TOTAL FUNDS CARRIED FORWARD|||||||892,710|65,780|958,490||
##
##
|12.
GROUP &CHARITY TANGIBLE FIXEDASSETS|Freehold|Improvement|Fixtures and|
|---|---|---|---|
||Property
E|to Property f|Fittings
E|
|COST|287,992|460,283|143,634|
|At 1April 2020||38,567|2,402|
|Additions||(173,386)|(51,164)|
|Disposals||||
||287,992|325,464|94,872|
|At 31March 2021||||
|DEPRECIATION||||
|At 1April 2010||458,003|129,397|
|Charge for year||8,609|5,613|
|Eliminated
on disposal||(172,002)|(51,164)|
|At 31March 2021||294,610|83,846|
|NET BOOK VALUE||||
|At 31March 2021|287,992|30,854|11,026|
|At 31March 2020|287,992|2,280|14,237|
|---|---|---|---|
|12.
TANGIBLE FIXED ASSETS|Motor|Computer|Totals|
||Vehicles|Equipment||
||E|E||
|COST||||
|At 1April 2020|92,124|30,264|1,014,297|
|Additions|16,641|18,166|75,776|
|Disposals|(7,920)|(661)|(233,131)|
|At 31March 2021|100,845|47,769|856,942|
|DEPRECIATION||||
|At 1April 2020|80,625|22,014|690,039|
|Charge for year|6,039|8,461|28,722|
|Eliminated
on disposal|(3,936)|(571)|(227,673)|
|At 31March 2021|82,728|29,904|491,088|
|NET BOOK VALUE||||
|At 31March 2021|18,117|17,865|365,854|
|At31March 2020|11,499|8,250|324,258|
|13.
FIXEDASSET INVESTMENTS|Group||Group|Charity||Charity|
|---|---|---|---|---|---|---|
||2021||2020|2021||2020|
|||E|||E||
|MARKET VALUE|||||||
|At 1April 2020|||197,032|||197,032|
|Additions|||6,098|||6,098|
|Disposals|||(203,130)|||(203,130)|
|Re-evaluations|||||||
|Investment
in subsidiary|||||100|100|
|At 31March 2021|||||100|100|
|NET BOOK VALUE|||||||
|At 31March 2021|||||100|100|
##
|FAIR VALUE||
|---|---|
|At 1April 2020
Disposals|294,989
(120,989)|
|At 31March 2021|174,000|
|NET BOOK VALUE||
|At 31March 2021|174,000|
|At 31March 2020|294,989|
|15.
DEBTORS.'
AMOUNTS
DUE WITHIN ONE YEAR|15.
DEBTORS.'
AMOUNTS
DUE WITHIN ONE YEAR||FALLING|||Group &
Charity 2021
f|Group &
Charity 2020
E|
|---|---|---|---|---|---|---|---|
|Trade debtors
Other debtors||||||839,419
15,026|1,266,751
655|
|Prepayments||||||48,786|43,140|
|||||||903,231|1,310,546|
|16.
CREDITORS.'AMOUNTS
DUE WITHIN ONE YEAR||FALLING||Group 2021|Group 2020|Charity 2021|Charity 2020|
||||||f||f|
|Bank loans and overdrafts
Trade creditors
Amounts
owed to group|(see note
undertakings||17)|525p919|178,112
639,648|525p919
152|178,112
639,648
152|
|Social security and other taxes
Other creditors
Accruals and deferred
income||||90,511
159,702
175,292|90,162
120,823
8,338|90,511
159,702
175,292|90,162
120,823
8,338|
|||||951,424|1,037,083|951,576|1,037,235|
|Deferred income||||||||
|||||||Charity 2021
f|Charity 2020
E|
|Balance as at 1April 2020||||||8,338|733|
|Amount
deferred
in year||||||166,954|7,605|
|Balance as at 31March 2021||||||175,292|8,338|
|17.
LOANS||||||||
|||||||31/03/2021|31/03/2020|
|||||||f|f|
|An analysis ofthe maturity|ofloans is||given below:|||||
|Amounts
falling due within|one year|on demand:||||||
|Bank overdraft|||||||178,112|
||||||||178,112|
|18.
MOVEMENT|IN FUNDS|IN FUNDS|IN FUNDS||At
01/04/2020|Net
movement
in
funds|Transfers
between
funds|At
31/03/2021|
|---|---|---|---|---|---|---|---|---|
|||||||f|f||
|Unrestricted
funds|||||||||
|General fund
Redundancy
Reserve
ICT Reserve
Property
Maintenance
Subsidiary
Company|Reserve||||283,677
541,825
26,000
41,156
52|574,712|(13,105)
13,105|845,284
554,930
26,000
41,156
52|
||||||892,710|574,712||1,467422|
|Restricted funds|||||f|||f|
|LCC-SLA Learning
Disabilities
Donations
and Fundraising
Legacies
Training
Grants
Big Lottery Fund-Ace project
LDS Vehicles|||Services||11,505
21,797
13,651
2,250
15,577|(6,724)
4,264
10,006||11,505
15,073
13,651
2,250
19,841
10,006|
|Other Community
Grants|||||1,000|||1,000|
||||||65,780|7,546||73,326|
|TOTAL FUNDS|||||958,490|582,258||1,540,748|
|18.
MOVEMENT|IN|FUNDS|||Incoming|Resources|Gains and|Movement
in|
|(continued)|||||resources
f|expended f|losses
f|funds
f|
|Net movement
in funds,||included||in the above are as follows:|||||
|Unrestricted
funds|||||||||
|General fund|||||6,559,838|(5,985,126)|574,712||
|Restricted funds|||||||||
|DfE Funding|||||423,083|(423,083)|||
|LCC-SLA Learning
Disability|||Services||66,701|(66,701)|||
|Donations
and Fundraising|||||25,308|(32,032)|(6,724)||
|Community
Grants
Big Lottery Fund —ACE Project
LDSVehicles|||||22,500
162,508
13,341|(22,500)
(158,244)
(3,335)|4,264
10,006||
|COVID Funding|||||52,861|(52,861)|||
|DfE Expansion
Grants|||||||||
||||||766,302|(758,756)|7,546||
||||||7,326,140|(6,743,882)|582,258||
|TOTAL FUNDS|||||||||
##
|18.
MOVEMENT
IN FUNDS
(continued)|At
01/04/2019|Net
movement
in
funds|Transfers
between
funds|At
31/03/2020|
|---|---|---|---|---|
|||f|f||
|Comparatives
for movement
in funds|||||
|Unrestricted
funds|||||
|General fund
Redundancy
reserve
Ambleside
reserve
Project Development
Fund
ICT Reserve
Property
Maintenance
Reserve|281,579
561,220
55,447
75,338
28,000
41,156|(150,082)|152,180
(19,395)
(55,447)
(75,338)
(2,000)|283,677
541,825
26,000
41,156|
|Restricted
funds|1,042,740|(150,082)||892,658|
|LCC-SLA Learning
Disability Services
Donations
and Fundraising
Other Community
Grants
Big Lottery Fund —ACE Project
Other Learning
Disabilities Service Grants
DfE Expansion
Grants|11.505
14,374
1,000
13,637
1,641
3,177|7,423
1,940
(1,641)
(3,177)||11,505
21,797
1,000
15,577|
|Legacies
Training
Grants|13,651
2,250|||13,651
2,250|
||61,235|4,545||65,780|
|TOTALFUNDS|1,103,975|(145,537)||958,438|
|18.
MOVEMENT
IN FUNDS|18.
MOVEMENT
IN FUNDS|18.
MOVEMENT
IN FUNDS|Incoming|Incoming|Resources|Gains and|Movement
in|
|---|---|---|---|---|---|---|---|
|(continued)|||Resources
f||Expended
f|Losses|Funds
f|
|Comparative
net movement||in funds, included|in the above are||as follows:|||
|Unrestricted
funds||||7,151,586|(7,295,611)|(6,057)|(150,082)|
|Restricted funds||||||||
|DfE Practice
gr Innovation|Fund|||163,270|(163,270)|||
|LCC-SLA Learning
Disability
Donations
and Fundraising||Services||67,252
34,623|(67,252)
(27,200)||7,423|
|Community
Grants
Big Lottery Fund —ACE Project
Other Learning
Disabilities
Service Grants
DfE Expansion
Grants||||7,500
166,409
439,054|(7,500)
(164,469)
(1,641)
(3,177)
(434,509)||1,940
(1,641)
(3,177)
4,545|
|TOTALFUNDS||||7,590,640|(7,730,120)|(6,057)|(145,537)|
|18.
MOVEMENT
IN FUNDS (continued)||||||||
|A current year 12 months||and prior year 12 months||combined|position
is as follows:|||
||||At
01/04/2019||Net
movement
in
funds|Transfers
between
funds|At
31/03/2021|
|Unrestricted
funds||||f|f|f|f|
|General fund||||281,579|424,630|139,075|845,284|
|Redundancy
reserve||||561,220||(6,290)|554,930|
|Ambleside
reserve||||55,447||(55,447)||
|Project Development
Fund
ICT Reserve
Property
Maintenance
Reserve
Subsidiary
Company||||75,338
28,000
41,156
52||(75,338)
(2,000)|26,000
41,156
52|
|||||1,042,792|424,630||1,467,422|
|Restricted funds||||||||
|LCC-SLA Learning
Disabilities
Services
Donations
and fundraising
Legacies
Training grants||||11,505
14,374
13,651
2,250|699||11,505
15,073
13,651
2,250|
|Other Learning
Disabilities
Services grants
Big Lottery Fund —ACE Project||||1,641
13,637|(1,641)
6,204||19,841|
|DfE Expansion
Grants
LDS Vehicles||||3,177|(3,177)
10,006||10,006|
|Other Community
Grants||||1,000|||1,000|
|||||61,235|12,091||73,326|
|TOTALFUNDS||||1,104,027|436,721||1,540,748|
##
##
##
##
##
||31/03/2021||31/03/2020|
|---|---|---|---|
|INCOME AND ENDOWMENTS||f|f|
|Donations
and Legacies||||
|Voluntary
income
Grants and donations
Donation|2,000
7,284,337||37,190
7,489,024|
||7,286,337||7,526,214|
|Other trading activities
Intangible
income|25,167||40,000|
|Investment
Income||||
|Fundra ising income
Rental income
Other fixed asset invest —Fll|2,517
12,119||1,675
21,183|
||||1,568|
||14,636||24,426|
|Total incoming resources|7,326,140||7,590,640|
|EXPENDITURE||||
|Raising donations
and legacies||||
|Fundra ising costs|1,033||1,808|
|Charitable
activities||||
|Direct charitable
activities|6,742,849||7,728,312|
|Total resources expended|6,743,882||7,730,120|
|Net income/(Expenditure)|582,258||(139,480)|