COMPANY REGISTRATION NUMBER: 01417036 CHARITY REGISTRATION NUMBER: 508551
Teesside Ability Support Centre Company Limited by Guarantee Unaudited Financial Statements 31 March 2022
CHIPCHASE MANNERS
Chartered Accountants 384 Linthorpe Road Middlesbrough TS5 6HA
Teesside Ability Support Centre
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2022
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 5 |
| Statement of financial activities (including income and | |
| expenditure account) | 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 10 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 24 |
| Notes to the detailed statement of financial activities | 26 |
Teesside Ability Support Centre
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 March 2022
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the company for the year ended 31 March 2022.
Reference and administrative details
Registered charity name Teesside Ability Support Centre Charity registration number 508551 Company registration number 01417036 Principal office and registered Acklam Road office Middlesbrough TS5 4EG
The trustees
Mrs A Heath Mrs V Wells (Resigned 6 October 2021) Mrs M Annett Mr M Nelson Mr V Farrell Mr D B I Nicholson (Resigned 10 May 2022) Mrs A Osbourne Mr S Sidgwick Mrs L Sidgwick
Independent examiner
Martin Firth BA (Hons), FCA
Structure, governance and management
Governing document
The charity is governed by its Memorandum and Articles of Association.
Governing body
The trustees, who are required under the Articles to serve as members of the charity, are elected at a full trustees' meeting and required to meet specifications concerning eligibility, personal competence, specialist skills and local availability.
Trustee-training
New trustees are inducted into the working environment of the charity, and also of the company as a registered charity, including trustees' policy and procedures.
1
Teesside Ability Support Centre
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2022
Structure, governance and management (continued)
Organisational management
The trustees meet monthly to determine the general policy of the charity and review its overall management and control for which they are legally responsible.
Risk management
The trustees have conducted their own review of the major risks to which the charity is exposed. External risks to funding will be mitigated by allowing for diversification of funding and activities. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
Objectives and activities
Objectives and aims
To promote and provide care opportunities for social development to adults with disabilities.
Strategic aim and objectives
The charity's strategic aim is the attainment of providing the best possible care, support and opportunities for adults with disabilities. The individuals that attend the centre can develop their social skills through interaction with large groups and other individuals.
Principal activity
The charity's principal activity continues to be the provision of care and opportunities for the social development to adults with disabilities.
2
Teesside Ability Support Centre
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2022
Achievements and performance
Achievements and performance
As we entered the financial year Covid 19 voids made it essential that we achieved block funding from our Local Authority customers.
As we emerged from the pandemic the Trustees were focuses on recovery and getting as many users back into the service as possible, this was achieved with nearly all users returning to the service over the course of the year in question.
Throughout the whole financial year we achieved enough block funding to be able to protect our reserve levels and this ensured that we would survive into 22/23.
In the year in question we also attracted donations and grants from a number of individuals and organisations both financial and in kind and we were very grateful for their generosity.
We have had input from established volunteers and we are grateful for all their help and support.
We retain our good reputation with Service Users (Members), Carers and our Local Authority customers. Both Middlesbrough and Stockton Councils continue to contract with us which gives us security of tenure.
Public Benefit
The trustees are delighted that the organisation has been able to continue to benefit disabled adults this year. Membership remained high with 103 concurrent Members by the year end.
Financial review
Financial Review
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ("the free reserves") held by the charity should be between 3 and 6 months of the resources expended, which equates to approximately £261,127 to £522,554 in general funds. At this level, the trustees feel that they would be able to continue the current activities of the charity in the event of a significant reduction in funding, in the medium term.
Investment powers, policy and performance
The Trustees believe that cash deposits and the purchasing of stock market linked investment trusts are the most appropriate policies for investing funds. The portfolio is considered to be conservative risk. Other funds are held as cash deposits.
3
Teesside Ability Support Centre
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2022
Plans for future periods
Covid 19 has and will continue to present the charity with significant challenges, not least, ensuring its financial sustainability when block funding support is due to end in March 2023. It is highly likely that voids, due to Covid 19, will continue into the mid and feasibly the long term and we see the securing of continuing block funding essential to the survival of the organisation going forward.
To support income generation the Board is exploring expanding the fundraising capability of the organisation to supplement our Local Authority income.
The trustees continue to utilise the remaining bequest monies that were received in 2019 for the benefit of Members.
The Charity plans to continue the activities outlined above in the coming year subject to continued satisfactory funding arrangements.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 9 September 2022 and signed on behalf of the board of trustees by:
Mrs M Annett Chair of Trustees
4
Teesside Ability Support Centre
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Teesside Ability Support Centre
Year ended 31 March 2022
I report to the trustees on my examination of the financial statements of Teesside Ability Support Centre ('the company') for the year ended 31 March 2022.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
5
Teesside Ability Support Centre
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Teesside Ability Support
Centre (continued)
Year ended 31 March 2022
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Martin Firth BA (Hons), FCA Independent Examiner
Chipchase Manners 384 Linthorpe Road Middlesbrough TS5 6HA
9 September 2022
6
Teesside Ability Support Centre
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 March 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Bequest and voluntary income | 5 | 40,182 | 16,950 | 57,132 | 64,336 |
| Charitable activities | 6 | 882,061 | – | 882,061 | 818,740 |
| Investment income | 7 | 1,183 | – | 1,183 | 1,435 |
| Activities for generating funds | 8 | 47,873 | – | 47,873 | 26,519 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 971,299 | 16,950 | 988,249 | 911,030 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 9,10 | (958,808) | (10,397) | (969,205) | (826,456) |
| Other expenditure | 12 | – | – | – | 1,317 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | (958,808) | (10,397) | (969,205) | (825,139) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Net gains on investments | 13 | 3,423 | – | 3,423 | 9,847 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net income and net movement in | funds | 15,914 | 6,553 | 22,467 | 95,738 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 871,440 | 6,488 | 877,928 | 782,190 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 887,354 | 13,041 | 900,395 | 877,928 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 10 to 22 form part of these financial statements.
7
Teesside Ability Support Centre
Company Limited by Guarantee
Statement of Financial Position
31 March 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 18 | 349,655 | 365,558 |
| Investments | 19 | 106,526 | 102,934 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 456,181 | 468,492 | ||
| Current assets | |||
| Stocks | 20 | 1,209 | 1,222 |
| Debtors | 21 | 74,185 | 64,284 |
| Cash at bank and in hand | 402,270 | 365,857 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 477,664 | 431,363 | ||
| Creditors: amounts falling due within one year | 22 | (33,450) | (21,927) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net current assets | 444,214 | 409,436 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total assets less current liabilities | 900,395 | 877,928 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 900,395 | 877,928 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Funds of the charity | |||
| Restricted funds | 13,041 | 6,488 | |
| Unrestricted funds | 887,354 | 871,440 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total charity funds | 24 | 900,395 | 877,928 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page. The notes on pages 10 to 22 form part of these financial statements.
8
Teesside Ability Support Centre
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2022
These financial statements were approved by the board of trustees and authorised for issue on 9 September 2022, and are signed on behalf of the board by:
Mrs M Annett Chair of Trustees
The notes on pages 10 to 22 form part of these financial statements.
9
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2022
1. General information
The company is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Acklam Road, Middlesbrough, TS5 4EG.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
10
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
11
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
| Plant and machinery | - | 12% reducing balance |
|---|---|---|
| Motor vehicles | - | 25% reducing balance |
Leasehold properties are depreciated over the life of the lease.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
12
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Investments (continued)
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
13
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
3. Accounting policies (continued)
Impairment of fixed assets (continued)
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
Teesside Ability Support Centre is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
5. Bequest and voluntary income
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 10,650 | – | 10,650 |
| Grants | |||
| Grants | 29,532 | 16,950 | 46,482 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 40,182 | 16,950 | 57,132 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
14
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
5. Bequest and voluntary income (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations | 1,524 | 3,261 | 4,785 | ||
| Grants | |||||
| Grants | 19,598 | 39,953 | 59,551 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |||
| 21,122 | 43,214 | 64,336 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |||
| 6. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Middlesbrough Day Care Block | 466,226 | 466,226 | 505,049 | 505,049 | |
| Stockton Day Care Block | 120,943 | 120,943 | 180,514 | 180,514 | |
| Dalby View Day Care Block | 6,288 | 6,288 | 2,954 | 2,954 | |
| Direct Payments and other income | 209,376 | 209,376 | 94,254 | 94,254 | |
| Transport income | |||||
| (members/fuel/rebate) | 76,793 | 76,793 | 34,443 | 34,443 | |
| North Yorkshire Day Care Block | 2,435 | 2,435 | 1,526 | 1,526 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 882,061 | 882,061 | 818,740 | 818,740 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Income from listed investments | 1,141 | 1,141 | 129 | 129 | |
| Bank interest received | 42 | 42 | 1,306 | 1,306 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 1,183 | 1,183 | 1,435 | 1,435 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 8. | Activities for generating funds | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Other services and sales | 41,117 | 41,117 | 16,614 | 16,614 | |
| Income from fundraising events | 6,746 | 6,746 | 5,022 | 5,022 | |
| Miscellaneous income | 10 | 10 | 4,883 | 4,883 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 47,873 | 47,873 | 26,519 | 26,519 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
15
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
9. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Centre activities and subsistence | 40,081 | 2,161 | 42,242 |
| Centre maintenance and development | 125,800 | 8,100 | 133,900 |
| Care and development activities | 536,112 | – | 536,112 |
| Travelling and vehicle maintenance | 41,071 | – | 41,071 |
| Support costs | 215,744 | 136 | 215,880 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 958,808 | 10,397 | 969,205 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Centre activities and subsistence | 25,182 | 24,779 | 49,961 |
| Centre maintenance and development | 52,773 | 11,947 | 64,720 |
| Care and development activities | 466,619 | – | 466,619 |
| Travelling and vehicle maintenance | 27,795 | – | 27,795 |
| Support costs | 217,361 | – | 217,361 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 789,730 | 36,726 | 826,456 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
10. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Centre activities and subsistence | 42,242 | – | 42,242 | 49,961 |
| Centre maintenance and development | 133,900 | – | 133,900 | 64,720 |
| Care and development activities | 536,112 | – | 536,112 | 466,619 |
| Travelling and vehicle maintenance | 41,071 | – | 41,071 | 27,795 |
| Governance costs | – | 215,880 | 215,880 | 217,361 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 753,325 | 215,880 | 969,205 | 826,456 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
11. Analysis of support costs
| Support costs | Total 2022 | Total 2021 | |
|---|---|---|---|
| £ | £ | £ | |
| Staff costs | 148,679 | 148,679 | 138,879 |
| Premises | 4,244 | 4,244 | 4,627 |
| Communications and IT | 6,696 | 6,696 | 5,098 |
| General office | 1,344 | 1,344 | 2,267 |
| Finance costs | 420 | 420 | 403 |
| Governance costs | 54,497 | 54,497 | 66,087 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 215,880 | 215,880 | 217,361 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
16
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
12. Other expenditure
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Loss on disposal of tangible fixed | |||||
| assets held for charity's own use | – | – | (1,317) | (1,317) | |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 13. | Net gains on investments | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| £ | £ | £ | £ | ||
| Fair value gain/(loss) on listed | |||||
| investments | 3,423 | 3,423 | 9,847 | 9,847 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 14. | Net income | ||||
| Net income is stated after charging/(crediting): | |||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 48,742 | 60,640 | |||
| Gains on disposal of tangible fixed assets | – | (1,317) | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||||
| 15. | Independent examination fees | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial | statements | 2,760 ৶৶৶৶৶৶৶ |
2,760 ৶৶৶৶৶৶৶ |
16. Particulars of employees
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 596,808 | 547,445 |
| Social security costs | 42,363 | 38,194 |
| Employer contributions to pension plans | 21,463 | 17,638 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 660,634 | 603,277 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The average head count of employees during the year was 30 (2021: 29). The average number of full-time equivalent employees during the year is analysed as follows:
| 2022 | 2021 | |
|---|---|---|
| No. | No. | |
| All employees | 30 ৶৶৶৶ |
29 ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
17
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
17. Trustee remuneration and expenses
No salaries or wages have been paid to the trustees during the year. No trustee or employee was remunerated with more than £60,000 during the year.
18. Tangible fixed assets
| Short | |||||
|---|---|---|---|---|---|
| leasehold | Plant and | Motor | |||
| property | machinery | vehicles | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 April 2021 | 131,830 | 344,768 | 402,436 | 879,034 | |
| Additions | – | 32,839 | – | 32,839 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2022 | 131,830 | 377,607 | 402,436 | 911,873 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Depreciation | |||||
| At 1 April 2021 | – | 257,085 | 256,391 | 513,476 | |
| Charge for the year | – | 12,231 | 36,511 | 48,742 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| At 31 March 2022 | – | 269,316 | 292,902 | 562,218 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Carrying amount | |||||
| At 31 March 2022 | 131,830 | 108,291 | 109,534 | 349,655 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| At 31 March 2021 | 131,830 | 87,683 | 146,045 | 365,558 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 19. | Investments |
| Listed | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 April 2021 | 102,934 |
| Additions | 169 |
| Fair value movements | 3,423 |
| ৄৄৄৄৄৄৄৄৄ | |
| At 31 March 2022 | 106,526 |
| ৶৶৶৶৶৶৶৶৶ | |
| Impairment | |
| At 1 April 2021 and 31 March 2022 | |
| Carrying amount | |
| At 31 March 2022 | 106,526 |
| ৶৶৶৶৶৶৶৶৶ | |
| At 31 March 2021 | 102,934 |
| ৶৶৶৶৶৶৶৶৶ |
All investments shown above are held at valuation.
Financial assets held at fair value
Listed investments are measured at their fair value at the year end.
18
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
20. Stocks
| 2022 | 2021 | ||
|---|---|---|---|
| £ | £ | ||
| Raw materials | 1,209 | 1,222 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 21. | Debtors | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade debtors | 67,682 | 57,996 | |
| Prepayments and accrued income | 6,503 | 6,288 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 74,185 | 64,284 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 22. | Creditors: amounts falling due within one year | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade creditors | 1,284 | 800 | |
| Accruals and deferred income | 5,429 | 4,141 | |
| Social security and other taxes | 18,218 | 13,167 | |
| Other creditors | 8,519 | 3,819 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 33,450 | 21,927 | ||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
23. Pensions and other post retirement benefits
The amounts recognised in income or expenditure as an expense in relation to defined contribution plans was £21,463 (2021: £17,638).
19
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
24. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | Gains and | 31 March 202 | |||
| 1 April 2021 | Income | Expenditure | losses | 2 | |
| £ | £ | £ | £ | £ | |
| General funds | 697,484 | 971,299 | (958,808) | 3,423 | 713,398 |
| Fixed asset fund | 173,956 | – | – | – | 173,956 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 871,440 | 971,299 | (958,808) | 3,423 | 887,354 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | |||||
| At | Gains and | 31 March 202 | |||
| 1 April 2020 | Income | Expenditure | losses | 1 | |
| £ | £ | £ | £ | £ | |
| General funds | 608,234 | 867,816 | (788,413) | 9,847 | 697,484 |
| Fixed asset fund | 173,956 | – | – | – | 173,956 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 782,190 | 867,816 | (788,413) | 9,847 | 871,440 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
Purposes of unrestricted funds
The general funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds to enable the charity to fufil its objectives, to meet existing commitments and to provide a reasonable working capital base.
The fixed asset fund has been setup to assist in identifying those funds that are not free funds and represent the cost of tangible assets to be purchased by the charity from funds designated for that purpose.
Restricted funds
| Restricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | Gains and | 31 March 202 | |||
| 1 April 2021 | Income | Expenditure | losses | 2 | |
| £ | £ | £ | £ | £ | |
| Department of Transport | |||||
| minibus fund | 6,488 | 16,950 | (10,397) | – | 13,041 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At | |||||
| At | Gains and | 31 March 202 | |||
| 1 April 2020 | Income | Expenditure | losses | 1 | |
| £ | £ | £ | £ | £ | |
| Department of Transport | |||||
| minibus fund | – ৶৶৶৶ |
43,214 ৶৶৶৶৶৶৶৶ |
(36,726) ৶৶৶৶৶৶৶৶ |
– ৶৶৶৶ |
6,488 ৶৶৶৶৶৶৶ |
20
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
24. Analysis of charitable funds (continued)
Purposes of restricted funds
The restricted funds are received for specific expenses by the charity.
| At 1 April | Fund | Fund | At 31 March | |
|---|---|---|---|---|
| 2021 | receipts | expenditure | 2022 | |
| £ | £ | £ | £ | |
| Covid-19 National Lottery Fund Grant | 7 | – | 7 | – |
| The Boshier-Hinton Foundation Trust | 734 | – | 255 | 479 |
| Middlesbrough Carers Fund | 1,394 | – | 1,394 | – |
| Catherin Cookson Charitable Trust | 168 | – | 168 | – |
| YALF Sport Grant | 24 | – | 24 | – |
| Sport Grant | 900 | – | – | 900 |
| Laura Hughes | 3,261 | – | 136 | 3,125 |
| RS Brownless | – | 200 | 200 | – |
| Co Durham Community Foundation | – | 3,000 | 3,000 | – |
| Jack Brunton Charitable Trust | – | 3,000 | – | 3,000 |
| The Teesside Charity Golden | ||||
| Giveaway | – | 1,750 | – | 1,750 |
| Bruce Wake Charitable Trust | – | 1,500 | – | 1,500 |
| ScrewFix | – | 5,000 | 4,313 | 687 |
| Tees Valley Community Foundation | – | 2,500 | 900 | 1,600 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 6,488 | 16,950 | 10,397 | 13,041 |
25. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Tangible fixed assets | 453,057 | 3,124 | 456,181 |
| Current Assets | 467,747 | 9,917 | 477,664 |
| Creditors less than 1 year | (33,450) | – | (33,450) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 887,354 | 13,041 | 900,395 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Tangible fixed assets | 468,492 | – | 468,492 |
| Current Assets | 424,875 | 6,488 | 431,363 |
| Creditors less than 1 year | (21,927) | – | (21,927) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 871,440 | 6,488 | 877,928 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
21
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
26. Related parties
During the year £7,926 (2021: £8,166) was paid to a connected company of which a trustee is a director. The amounts were paid in relation to training services and are deemed to be at arms length.
22
Teesside Ability Support Centre
Company Limited by Guarantee
Management Information Year ended 31 March 2022
The following pages do not form part of the financial statements.
23
Teesside Ability Support Centre
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Bequest and voluntary income | ||
| Donations | 10,650 | 4,785 |
| Grants | 46,482 | 59,551 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 57,132 | 64,336 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Charitable activities | ||
| Middlesbrough Day Care Block | 466,226 | 505,049 |
| Stockton Day Care Block | 120,943 | 180,514 |
| Dalby View Day Care Block | 6,288 | 2,954 |
| Direct Payments and other income | 209,376 | 94,254 |
| Transport income (members/fuel/rebate) | 76,793 | 34,443 |
| North Yorkshire Day Care Block | 2,435 | 1,526 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 882,061 | 818,740 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Investment income | ||
| Income from listed investments | 1,141 | 129 |
| Bank interest received | 42 | 1,306 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 1,183 | 1,435 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Activities for generating funds | ||
| Other services and sales | 41,117 | 16,614 |
| Income from fundraising events | 6,746 | 5,022 |
| Miscellaneous income | 10 | 4,883 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 47,873 | 26,519 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 988,249 | 911,030 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
24
Teesside Ability Support Centre
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Wages and salaries | (596,808) | (547,445) |
| Employer's NIC | (42,363) | (38,194) |
| Pension costs | (21,463) | (17,638) |
| Rent | (21,372) | (1,203) |
| Rates and water | (4,194) | (6,158) |
| Light and heat | (18,416) | (13,019) |
| Repairs and maintenance | (74,884) | (24,438) |
| Insurance | (4,244) | (4,627) |
| Other motor/travel costs | (41,071) | (27,795) |
| Legal and professional fees | (5,755) | (5,447) |
| Telephone | (3,794) | (4,018) |
| Other office costs | (16,378) | (22,169) |
| Depreciation | (48,742) | (60,640) |
| Other interest payable and similar charges | (420) | (403) |
| Training and holiday expenses | (5,193) | (30,418) |
| Canteen expenditure | (46,715) | (23,318) |
| Staff training, recruitment and clothing | (17,393) | 474 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| (969,205) | (826,456) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Other expenditure | ||
| Loss on disposal of tangible fixed assets held for charity's own use | – | 1,317 |
| ৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | (969,205) | (825,139) |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Net gains on investments | ||
| Fair value gain/(loss) on listed investments | 3,423 | 9,847 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net income | 22,467 | 95,738 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
25
Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2022
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Centre activities and subsistence | ||
| Activities undertaken directly | ||
| Training and centre holiday expenses | (5,193) | (30,418) |
| Canteen expenditure | (37,049) | (19,543) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| (42,242) | (49,961) | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Centre maintenance and development | ||
| Activities undertaken directly | ||
| Satellite centres rent | (21,372) | (1,203) |
| Rates & water | (4,194) | (6,158) |
| Light & heat | (18,416) | (13,019) |
| Repairs & maintenance | (74,884) | (24,438) |
| Other office costs | (15,034) | (19,902) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| (133,900) | (64,720) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Care and development activities | ||
| Activities undertaken directly | ||
| Wages/salaries | (460,992) | (420,743) |
| Employer's NIC | (29,500) | (26,017) |
| Pension costs | (21,463) | (17,638) |
| Staff expenses | (6,764) | (2,695) |
| Staff training, recruitment and clothing | (17,393) | 474 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| (536,112) | (466,619) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Travelling and vehicle maintenance | ||
| Activities undertaken directly | ||
| Travel and vehicle expenses | (41,071) | (27,795) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Wages and salaries | (135,816) | (126,702) |
| Employer's NIC | (12,863) | (12,177) |
| Insurance | (4,244) | (4,627) |
| Accountancy fees | (2,760) | (2,760) |
| Legal and professional fees | (2,685) | (2,518) |
| Committee expenses | (310) | (169) |
| Telephone | (3,794) | (4,018) |
| Printing, postage and stationery | (1,344) | (2,267) |
| Depreciation | (48,742) | (60,640) |
| Bank charges | (420) | (403) |
| Computer costs | (2,902) | (1,080) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| (215,880) | (217,361) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | (969,205) | (826,456) |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
26