2023-03-31-accounts - Teesside Ability Support Centre

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					Page
Trustees' annual report (incorporating the			director's	report)
Independent examiner's report		to the trustees
Statement of financial	activities	(including	income and
expenditure account)
Statement of financial	position
Notes to the financial	statements				10
The following pages	do not form part ofthe financial statements
Detailed statement of	financial	activities			23
Notes to the detailed	statement	of financial	activities		25

Reference	and administrative	and administrative	and administrative	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
					TS54EG
The trustees
					Mr W Mason
					Mrs A Heath
					Mrs M Annett
					Mr M Nelson
					Mr V Farrell
					Mr D B I Nicholson	(Resigned 10May 2022)
					Mrs A Osbourne
					Mr S Sidgwick
					Mrs L Sidgwick
Independent		examiner			Martin Firth BA (Hons), FCA

							2023		2022
						Unrestricted	Restricted
						funds	funds	Total funds	Total funds
					Note		F
Income and endowments
Bequest and voluntary		income			5	9,264	3,000	12,264	57,132
Charitable activities					6	981,643		981,643	882,061
Investment income					7	3,426		3,426	1,183
Activities for generating		funds			8	52,273		52,273	47,873
Total income						1,046,606	3,000	1,049,606	988,249
Expenditure
Expenditure on charitable			activities		9,10	(999,591)	(5,554)	(1,005,145)	(969,205)
Total expenditure						(999,591)	(5,554)	(1,005,145)	(969,205)
Net (losses)/gains	on	investments			12	(4,556)		(4,556)	3,423
Net income and net movement				in	funds	42,459	(2,554)	39,905	22,467
Reconciliation of	funds
Total funds brought	forward					887,354	13,041	900,395	877,928
Total funds carried forward						929,813	10,487	940,300	900,395

				2023	2022
			Note
Fixed assets
Tangible fixed assets			17	313,986	349,655
Investments			18	102,703	106,526
				416,689	456,181
Current assets
Stocks			19	1,323	1,209
Debtors			20	133,527	74,185
Cash at bank and	in	hand		415,068	402,270
				549,918	477,664
Creditors: amounts		falling due within one year	21	(26,307)	(33,450)
Net current assets				523,611	444,214
Total assets less	current liabilities			940,300	900,395
Net assets				940,300	900,395
Funds ofthe charity
Restricted funds				10,487	13,041
Unrestricted funds				929,813	887,354
Total charity funds			23	940,300	900,395

or she is a member, or within one Bequest and voluntary income	year after he or she ceases to be a	member.
	Unrestricted	Restricted	Total	Funds
	Funds	Funds		2023
Donations
Donations	3,764			3,764
Grants
Grants	5,500	3,000		8,500
	9,264	3,000		12,264

Bequest and voluntary income	(continued)
	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

Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
Middlesbrough Day Care	Block	550,062	550,062	466,226	466,226
Stockton Day Care Block		96,049	96,049	120,943	120,943
Dalby View Day Care Block		7,843	7,843	6,288	6,288
Direct Payments and other income		210,273	210,273	209,376	209,376
Transport income
(members/fuel/rebatej		112,381	112,381	76,793	76,793
North Yorkshire Day Care Block		5,035	5,035	2,435	2,435
		981,643	981,643	882,061	882,061
Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
Income from listed investments		909	909	1,141	1,141
Bank interest received		2,517	2,517	42	42
		3,426	3,426	1, I83	1,183
Activities for generating	funds
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
Other services and sales		47,281	47,281	41,117	41,117
Income from fundraising	events	4,913	4,913	6,746	6,746
Miscellaneous income		79	79	10	10
		52,273	52,273	47,873	47,873

Expenditure on cha		itable activities	by fund type
				Unrestricted	Restricted	Total Funds
				Funds	Funds	2023
Centre activities and		subsistence		51,877	2,855	54,732
Centre maintenance	and development			104,586	1,956	106,542
Care and development		activities		613,283		613,283
Travelling and vehicle		maintenance		56,923		56,923
Support costs				172,922	743	173,665
				999,591	5,554	1,005,145
				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
Expenditure on charitable activities			by activity type
			Activities
			undertaken		Total funds	Total fund
			directly Support costs		2023	2022
Centre activities and	subsistence		54,732		54,732	42,242
Centre maintenance	and development		106,542		106,542	133,900
Care and development		activities	613,283		613,283	536,112
Travelling and vehicle		maintenance	56,923		56,923	41,071
Governance costs				173,665	173,665	215,880
			83I,480	173,665	1,005,145	969,205

Analysis of sup	port costs
		Support costs	Total 2023	Total 2022
Staff costs		112,747	112,747	148,679
Premises		4,813	4,813	4,244
Communications	and IT	5,979	5,979	6,696
General office		1,326	1,326	1,344
Finance costs		421	421	420
Governance costs		48,379	48,379	54,497
		173,665	173,665	215,880

12.	Net (losses)/	g	ains	on i	n	vestme	nts
								Unrestricted	Total Funds	Unrestricted	Total Funds
								Funds	2023	Funds	2022
	Fair value gain/(loss)			on	listed
	investments							(695)	(695)	3,423	3,423
	Gains/(losses)		on listed		investments			(3,861)	(3,861)
								(4,556)	(4,556)	3,423	3,423
13.	Net income
	Net income is		stated	after		charging/(crediting):
										2023	2022
	Depreciation	of tangible			fixed assets					41,610	48,742
14.	Independent		examination			fees
										2023	2022
	Fees payable		to the	independent			examiner	for:
	Independent	examination				of the	financial statements			3,240	2,760

The total staff costs a	nd employee	benef	its for	the reporting	period are	analysed as follow	s:
						2023	2022
Wages and salaries						637,305	596,808
Social security costs						48,053	42,363
Employer contributions	to pension	plans				18,512	21,463
						703,870	660,634
The average head count of employees			during	the year was	30 (2022:	30).The average	number
of full-time equivalent	employees	during	the year is analysed		as follows:

of	full-time equivalent employees during the	year is analysed as follows:
		2023	2022
		No.	No.
All	employees	30	30

Tangible fixed assets
	Short
	leasehold	Plant and	Motor
	property	machinery	vehicles	Total
Cost
At 1 April 2022	131,830	377,607	402,436	911,873
Additions		5,941		5,941
At 31 March 2023	131,830	383,548	402,436	917,814
Depreciation
At 1 April 2022		269,316	292,902	562,218
Charge for the year		14,227	27,383	41,610
At 31 March 2023		283,543	320,285	603,828
Carrying amount
At 31 March 2023	131,830	100,005	82,151	313,986
At 31 March 2022	131,830	108,291	109,534	349,655

Investments
	Listed
	investments
Cost or valuation
At 1 April 2022	106,526
Additions	17,177
Disposals	(20,305)
Fair value movements	(695)
At 31 March 2023	102,703
Impairment
At 1 April 2022 and 31 March 2023
Carrying amount
At 31 March 2023	102,703
At 31 March 2022	106,526

19.	Stocks
				2023	2022
	Finished Goods			1,323	1,209
20.	Debtors
				2023	2022
	Trade debtors			131,055	67,682
	Prepayments	and accrued income		2,472	6,503
				133,527	74,185
21.	Creditors: amounts		falling due within one year
				2023	2022
					F
	Trade creditors			2,674	1,284
	Accruals and deferred		income	5,694	5,429
	Social security	and other taxes		10,436	18,218
	Other creditors			7,503	8,519
				26,307	33,450

Unrestricted funds
					At
	At			Gains and 31	March 202
	1 April 2022	Income	Expenditure	losses	3
					F
General funds	713,398	1,046,606	(999,591)	(4,556)	755,857
Fixed asset fund	173,956				173,956
	887,354	1,046,606	(999,591)	(4,556)	929,813
					At
	At			Gains and 31	March 202
	1 April 2021	Income	Expenditure	losses	2
		E
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

Restricted	funds
							At
			At			Gains and 31 March 202
		1	April 2022	Income	Expenditure	losses	3
Restricted	funds		13,041	3,000	(5,554)		10,487
							At
			At			Gains and 31 March 202
		1	April 2021	Income	Expenditure	losses	2
Restricted	funds		6,488	16,950	(10,397)		13,041

				At 1 April	Fund	Fund	At 31 March
				2022	receipts	expenditure	2023
							F
The Boshier-Hinton Foundation				479		223	256
Sport Grant				900			900
Jack Brunton	Charitable	Trust	—Jane
Nov 2021				3,000		375	2,625
The Teesside	Charity Golden
Giveaway —Jane Dec 2021				1,750		219	1,531
Bruce Wake Charitable		Trust		1,500		179	1,321
ScrewFix				687		683	4
Tees Valley Community		Foundation		1,600		1,504	96
Peter Harrison	Foundation				3,000	1,980	1,020
Laura Hughes				3,125		391	2,734
				13,041	3,000	5,554	10,487

Analysis of net as	sets between funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
Tangible fixed assets		408,757	7,932	416,689
Current Assets		547,363	2,555	549,918
Creditors less than	1 year	(26,307)		(26,307)
Net assets		929,813	10,487	940,300
		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

			2023	2022
				P
Income and endowments
Bequest and voluntary	income
Donations			3,764	10,650
Grants			8,500	46,482
			12,264	57,132
Charitable activities
Middlesbrough Day Care	Block		550,062	466,226
Stockton Day Care Block			96,049	120,943
Dalby View Day Care Block			7,843	6,288
Direct Payments and other income			210,273	209,376
Transport income (members/fuel/rebate)			112,381	76,793
North Yorkshire Day Care		Block	5,035	2,435
			981,643	882,061
Investment income
Income from listed investments			909	1,141
Bank interest received			2,517	42
			3,426	1,183
Activities for generating		funds
Other services and sales			47,281	41,117
Income from fundraising	events		4,913	6,746
Miscellaneous income			79	10
			52,273	47,873
Total income			1,049,606	988,249

					2023	2022
Expenditure
Expenditure on charitable				activities
Wages and salaries					(637,305)	(596,808)
Employer's NIC Pension costs					(48,053) (18,512)	(42,363) (21,463)
Rent					(27,516)	(21,372)
Rates and water					(3,885)	(4,194)
Light and heat					(5,120)	(18,416)
Repairs and maintenance					(47,438)	(74,884)
Insurance					(4,813)	(4,244)
Other motor/travel	costs				(56,923)	(41,071)
Legal and professional			fees		(6,770)	(5,755)
Telephone					(3,950)	(3,794)
Other office costs					(23,909)	(16,378)
Depreciation					(41,610)	(48,742)
Other interest payable			and similar charges		(421)	(420)
Training and holiday		expenses			(8,376)	(5,193)
Canteen expenditure					(53,948)	(46,715)
Staff training, recruitment and clothing					(16,596)	(17,393)
					(1,005,145)	(969,205)
Total expenditure					(1,005,145)	(969,205)
Net (losses)/gains		on investments
Fair value gain/(loss)			on listed investments		(695)	3,423
Gains/(losses) on	listed investments				(3,861)
					(4,556)	3,423
Net income					39,905	22,467

				2023	2022
Expenditure on charitable			activities
Centre activities and	subsistence
Activities undertaken	directly
Training and centre holiday Canteen expenditure			expenses	(8,376) (46,356)	(5,193) (37,049)
				(54,732)	(42,242)
Centre maintenance	and development
Activities undertaken	directly
Satellite centres rent				(27,516)	(21,372)
Rates &water				(3,885)	(4,194)
Light & heat				(5,120)	(18,416)
Repairs 8 maintenance				(47,438)	(74,884)
Other office costs				(22,583)	(15,034)
				(106,542)	(133,900)
Care and development		activities
Activities undertaken	directly
Wages/salaries				(534,650)	(460,992)
Employer's NIC				(38,086)	(29,500)
Pension costs				(18,388)	(21,463)
Staff expenses				(5,563)	(6,764)
Staff training, recruitment		and clothing		(16,596)	(17,393)
				(613,283)	(536, I12)
Travelling and vehicle		maintenance
Activities undertaken	directly
Travel and vehicle expenses				(56,923)	(41,071)
Governance costs
Wages and salaries				(102,655)	(135,816)
Employer's NIC				(9,967)	(12,863)
Pension costs				(124)
Insurance				(4,813)	(4,244)
Accountancy fees				(3,420)	(2,760)
Legal and professional	fees			(2,663)	(2,685)
Committee expenses				(687)	(310)
Telephone				(3,950)	(3,794)
Printing, postage and	stationery			(1,326)	(1,344)
Depreciation				(41,610)	(48,742)
Bank charges				(421)	(420)
Computer costs				(2,029)	(2,902)
				(173,665)	(215,880)
Expenditure on charitable			activities	(1,005,145)	(969,205)