OpenCharities

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2023-04-05-accounts

Page
Chanty
reference and administrative
details
Trustees'
report
2 to4
Independent
examiner's
report
Statement of Financial Activities
Balance sheet
Statement
ofCash Flows
Notes to the accounts 9 to 13
Not for publication.
Detailed
profit and loss
account 14

Summary
Income a
nd Expenditure
Acc
ount
Unrestricted funds
Notes 2023 2022
Income from: E
Chantable
activities
72,381 72,381
Investments 103 36
Other
Total income 72,484 72,417
Expenditure
on:
Charitable
activities
68,821 76,028
Total expenditure 68,821 76,028
Net income Iloutgoingl for the year 3,663 (3,611)
Total funds brought forward 92,053 95,664
Total funds carried forward 95,716 92,053

as at 5 April 2023
htotes 2023 2022
Fixed assets
Tangible assets 10,308 10,411
Current assets
Debtors 10 13,323 7,191
Cash
in hand
112
Cash at bank 79,747 80,123
93,182 87,314
Creditors: amounts falling due
within one year 11 (7,774f (5,672)
Net current assets 85,408 81,642
Net assets 95,716 92,053
Funds
Unrestncted
funds
95,716 92,053
Total funds 95,716 92,053

Year en ded 5th April 20 23
Notes 2023 2022
8
Net cash flow from operating
activities (366) (1,826)
Cash flow from investing activities
Interest receivable 103 36
Received on sale of fixed assets 3,300
Purchase offixed assets (395)
Net cash flow from investing activities 103 2,941
Net
(decrease)
I increase
in cash
and cash equivalents (263) 1,115
Cash and cash equivalents at start ofthe year 80,122 79,007
Cash and cash equivalents at end ofthe year 79,859 80,122
Cash and cash equivalents comprise:
Cash at bank 79,747 80,122
Cash
in hend
112
79,859 80,122

VAT
The company
is
exempt for VAT purposes, therefore the figures shown in the accounts
are
included as gross.
2 Income from charitable activities 2023 2022f
Grants receivable 72,381 72,381
Day care receipts
72,381 72,381
3 Income from investments 2023 2022
Interest receivable on cash deposits 103 36
103 36
4 Analysis ofexpenditure on charitable activities 2023 2022
f.
Activities undertaken directly:
Heat and
light
1,241 741
Repairs and maintenance 4,787 917
Staff and tuition costs 50,427 60,882
Room hire 260 560
Motor expenses 4'I3 428
Insurance,
security
and water charges 4,051 4,133
Other day centre running costs 5,720 6,854
66,899 74,515
Support costs:
Depreciation 103 93
Profit on disposal offixed assets (4161
Governance
costs
(see note 5} 1,800 1,836
1,903 1,513
Total expenditure on charitable activities 68,802 76,028

Governance
costs
2023 2022
E E
Independent
examiners
costs 1,800 1,836
Net income J (outgoing) for the year 2023 2022
This is stated after charging E
Depreciation
of tangible
fixed assets 103 93
Profit on disposal offixed assets (416)
Independent
examiners
costs 1,800 1,836
Staff costs and employee benefits 2023 2022
E E
Wages and salanes 49,107 49,107
Benefits
in kind
3,403
Social security costs 470 925
Other pension costs 850 10,850
50,427 64,285

Tangible fixed assets
Plant and
Land and machinery
buildings etc Total
E E
Cost
At 6 Apnl 2022 27,997 580 28,577
At 5 Apnl 2023 27,997 580 28,577
De'preciation
At 6 April 2022 17,997 169 18,166
Charge for the year 103 103
At 5 Apnl 2023 17,997 272 18,269
Net book value
At 5 April 2023 10,000 308 10,308
At 5 April 2022 10,000 411 10,411
10 Debtors 2023 2022
F.
Accrued Income 12,064 6,032
Prepayments '1,259 1,159
13.323 7,191
11 Creditors: amounts falling due within one year 2023f 2022
F
Taxation and social security costs 2,403 2,641
Accruals and deferred income 5,371 3,031
7,774 5,672

14 Reconciliation
of net
income for the year to net cash flow
from operating
activities.
2023f 2022
f
Net income
i (outgoing)
for the year 3,663 (3,611)
Interest receivable (103) (36)
Depreciation
of tangible
fixed assets 103 93
Profit on disposal of fixed assets (416)
(Increase)
in debtors
(6,131) (108)
Increase
in creditors
2,102 2,252
Net cash flow from operating
activities
~366) ~(1,82fl