2023-03-31-accounts - The Maurice Jagger Centre For The Disabled And Elderly Of Calderdale

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			Page
Report ofthe	Trustees	1	to	5
Independent	Examiner's Report
Statement of	Financial Activities
Balance Sheet		8	to	9
Notes to the Financial Statements		10	to	19
Detailed Statement of Financial Activities		20	to	21

			31/3/23	31/3/22
			Unrestricted	Total
			funds	funds
		Notes	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies			47,760	87,240
Charitable activities
Centre activities			31,315	19,189
Other trading activities			12,076	9,018
Investment income			5,466	3,100
Total			96,617	118,547
EXPENDITURE ON
Charitable activities
Centre activities			96,602	94,367
Net gains/(losses) on investments			(22,763)	8,188
NET INCOME/(EXPENDITURE)			(22,748)	32,368
RECONCILIATION OF FUNDS
Total funds brought forward			786,640	754,272
TOTAL FUNDS CARRIED FORWARD			763,892	786,640

			31/3/23	31/3/22
			Unrestricted	Total
			funds	funds
		Notes	E	E
FIXEDASSETS
Tangible assets		11	258,411	224,834
Investments		12	364,130	385,404
			622,541	610,238
CURRENT ASSETS
Debtors		13	4,353	4,229
Cash at bank and	in hand		139,927	175,012
			144,280	179,241
CREDITORS
Amounts falling due within one year		14	(2,929)	(2,839)
NET CURRENT ASSETS			141,351	176,402
TOTAL ASSETS LESSCURRENT LIABILITIES			763,892	786,640
NET ASSETS			763,892	786,640

FUNDS
Unrestricted	funds:
General fund			461,704	464,064
Designated	fund: Minibuses		87,063	75,063
Designated	fund: Property	Renovations	180,000	180,000
Designated	Fund: 40th Anniversary			9,625
Revaluation	reserve		35,125	57,888
			763,892	786,640
TOTAL FUNDS			763,892	786,640

Tangible fixed assets
Depreciation is provided	at the following	annual	rates in order to write off each asset over its estimated		useful
life.
Freehold property	not provided
Garage	not provided
Fixtures and fittings	20%on	reducing		balance
Minib uses	20%on	reducing		balance
Computer equipment	33%on	cost

						31/3/23	31/3/22
						f	f
	Donations					46,915	80,291
	Gift aid						1,251
	Grants					845	5,698
						47,760	87,240
	Grants received,		included		in the above, are as follows:
						31/3/23	31/3/22
						f	f
	Bus Service	Operators		Grant		345
	Calderdale	Metropolitan			Borough Council		5,198
	Ward Forum					500	500
						845	5,698
3.	OTHER TRADING		ACTIVITIES
						31/3/23	31/3/22
						f	f
	Bazaars, autumn		fayre	etc		4,955	4,273
	Sale ofgoods					7,121	4,745
						12,076	9,018
4.	INVESTMENT INCOME
						31/3/23	31/3/22
						f	f
	Other fixed	asset	invest - Fll			5,246	3,080
	Deposit account		interest			220	20
						5,466	3,100

INCOME	FROM	CHARITABLE A	CTIV	ITIES
							31/3/23	31/3/22
			Activity				E	f
Transport	donations		Centre activities				9,050	4,544
Luncheon	club		Centre activities				22,265	14,645
							31,315	19,189
CHARITABLE ACTIVITIES COSTS
					Grant
					funding of
					activities
				Direct	(see	note	Support
				Costs E	7) E		costs E	Totals f
Centre activities				94,174		210	2,218	96,602
GRANTS	PAYABLE
							31/3/23	31/3/22
							f	E
Centre activities							210	5,000
The total	grants	paid to institutions		during the year was as follows:
							31/3/23	31/3/22
							E	f
Concert for the		Young at Heart						5,000
MJC Social Support Scheme							210
							210	5,000

9.	STAFF COSTS
						31/3/23	31/3/22
						E	E
	Wages and salaries					42,248	36,044
						42,248	36,044
	The average monthly	number	ofemployees		during the year was as follows:
						31/3/23	31/3/22
	Caretaker					1	1
	Administration					2	2
	Cooking					1	1
	No employees received emoluments			in excess ofE60,000.
10.	COMPARATIVES FOR THE STATEMENT OF				FINANCIAL ACTIVITIES
							Unrestricted
							funds
							E
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies						87,240
	Charitable activities
	Centre activities						19,189
	Other trading activities						9,018
	investment income						3,100
	Total						118,547
	EXPENDITURE ON
	Charitable activities
	Centre activities						94,367
	Net gains on investments						8,188
	NET INCOME						32,368
	RECONCILIATION OF FUNDS
	Total funds brought	forward					754,272

10.	COMPARATIVES FOR THE STATEMENT OF FINANCI	AL ACTIVITIES - continued
				Unrestricted
				funds
				f
	TOTAL FUNDS CARRIED FORWARD			786,640
11.	TANGIBLE FIXEDASSETS
				Fixtures
		Freehold		and
		property	Garage	fittings
		f	f	f
	COST
	At 1st April 2022	153,034	14,941	106,159
	Additions		41,907	1,237
	At 31st March 2023	153,034	56,848	107,396
	DEPRECIATION
	At 1st April 2022			56,627
	Charge for year			7,317
	At 31st March 2023			63,944
	NET BOOK VALUE
	At 31st March 2023	153,034	56,848	43,452
	At 31st March 2022	153,034	14,941	49,532
			Computer
		Ambulances f	equipment f	Totals f
	COST
	At 1st April 2022	94,963	3,708	372,805
	Additions			43,144
	At 31st March 2023	94,963	3,708	415,949
	DEPRECIATION
	At 1st April 2022	88,655	2,689	147,971
	Charge for year	1,261	989	9,567
	At 31st March 2023	89,916	3,678	157,538
	NET BOOK VALUE
	At 31st March 2023	5,047	30	258,411
	At 31st March 2022	6,308	1,019	224,834

FIXEDASSET INVE	STMEN	TS
				Listed
				investments
				f
MARKET VALUE
At 1st April 2022				385,404
Additions				5,246
Revaluations				(22,763)
Investment management		charges		(3,757)
At 31st March 2023				364,130
NET BOOK VALUE
At 31st March 2023				364,130
At 31st March 2022				385,404
There were no investment		assets outside the UK.
Cost or valuation	at 31st	March 2023 is represented	by:

				Listed
				investments
				f
Valuation	in 2022			385,404
Valuation	in 2023			(21,274)
				364,130
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
			31/3/23	31/3/22
			f	f
Accrued	Income		1,250	1,251
Prepayments			3,103	2,978
			4,353	4,229

CREDITORS: AMOUNT	S FALLING DUE WITHIN ONE YEAR
		31/3/23	31/3/22
		f	f
Social security and other taxes		296	430
Accruals and deferred	income	2,633	2,409
		2,929	2,839

MOVEMENT	IN FUNDS
				Net	Transfers
				movement	between	At
			At 1/4/22	in funds	funds	31/3/23
			f	f	f	f
Unrestricted	funds
General fund			464,064	(1,846)	(514)	461,704
Designated	fund: Minibuses		75,063		12,000	87,063
Designated	fund: Property	Renovations	180,000			180,000
Designated	Fund: 40th Anniversary		9,625	1,861	(11,486)
Revaluation	reserve		57,888	(22,763)		35,125
			786,640	(22,748)		763,892
TOTAL FUNDS			786,640	(22,748)		763,892

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			f	f	f	f
Unrestricted		funds
General	fund		93,291	(95,137)		(1,846)
Designated		Fund: 40th Anniversary	3,326	(1,465)		1,861
Revaluation		reserve			(22,763)	(22,763)
			96,617	(96,602)	(22,763)	(22,748)
TOTAL	FUNDS		96,617	(96,602)	(22,763)	(22,748)

				Net	Transfers
				movement	between	At
			At 1/4/21	in funds	funds	31/3/22
			f	f	f	f
Unrestricted	funds
General fund			516,495	34,569	(87,000)	464,064
Designated	fund: Minibuses		63,063		12,000	75,063
Designated	fund: Property	Renovations	110,000		70,000	180,000
Designated	Fund: 40th Anniversary		15,000	(10,375)	5,000	9,625
Revaluation	reserve		49,714	8,174		57,888
			754,272	32,368		786,640
TOTAL FUNDS			754,272	32,368		786,640

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			f	f	f	f
Unrestricted		funds
General	fund		118,548	(83,992)	13	34,569
Designated		Fund: 40th Anniversary		(10,375)		(10,375)
Revaluation		reserve			8,175	8,174
			118,547	(94,367)	8,188	32,368
TOTAL	FUNDS		118,547	(94,367)	8,188	32,368

				Net	Transfers
				movement	between	At
			At 1/4/21	in funds	funds	31/3/23
			f	f	f	f
Unrestricted	funds
General fund			516,495	32,723	(87,514)	461,704
Designated	fund: Minibuses		63,063		24,000	87,063
Designated	fund: Property	Renovations	110,000		70,000	180,000
Designated	Fund: 40th Anniversary		15,000	(8,514)	(6,486)
Revaluation	reserve		49,714	(14,589)		35,125
			754,272	9,620		763,892
TOTAL FUNDS			754,272	9,620		763,892

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		E	f	E	E
Unrestricted	funds
General fund		211,839	(179,129)	13	32,723
Designated	Fund: 40th Anniversary	3,326	(11,840)		(8,514)
Revaluation	reserve	(1)		(14,588)	(14,589)
		215,164	(190,969)	(14,575)	9,620
TOTAL FUNDS		215,164	(190,969)	(14,575)	9,620

		31/3/23	31/3/22
		f	f
INCOME AND ENDOWMENTS
Donations	and legacies
Donations		46,915	80,291
Gift aid			1,251
Grants		845	5,698
		47,760	87,240
Other trading activities
Bazaars, autumn fayre etc		4,955	4,273
Sale ofgoods		7,121	4,745
		12,076	9,018
Investment	income
Other fixed asset invest - Fll		5,246	3,080
Deposit account interest		220	20
		5,466	3,100
Charitable	activities
Transport	donations	9,050	4,544
Luncheon	club	22,265	14,645
		31,315	19,189
Total incoming resources		96,617	118,547
EXPENDITURE
Charitable	activities
Wages		42,248	36,044
Rates and	water	728	592
Insurance		1,085	1,319
Light and	heat	3,582	3,315
Telephone		783	733
Postage and stationery		413	348
Luncheon	club expenses	12,349	6,871
Sundries		551	1,571
Repairs and maintenance		7,789	6,841
Equipment	maintenance	478	492
Carried forward		70,006	58,126

			31/3/23	31/3/22
			E	E
Charitable activities
Brought forward			70,006	58,126
Training			75
Advertising and sponsorship			1,366	40
Investment management	fees		3,757	3,841
Motor expenses - Fuel			2,642	1,323
Motor expenses -Insurance			2,920	2,887
Motor expenses - Repairs			2,375	1,462
Motor expenses -Transport		hire		675
40th Anniversary costs			1,465	5,375
Professional fees				3,851
Fixtures and fittings			7,317	7,205
Depreciation ofmotor vehicles			1,262	1,577
Computer equipment			989	989
Grants to institutions			210	5,000
			94,384	92,351
Support costs
Governance costs
Accountancy and legal fees			2,218	2,016
Total resources expended			96,602	94,367
Net income			15	24,180