2023-03-31-accounts

KIDNEY WALES CHAR ￿y REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Page 11

						2023	2022
				Unrestricted	Restricted	Total	Total
			Notes	funds f	funds f.	funds F	funds F
INCOME AND ENDOWMENTS		FROM
Donations and legacies				384,940		384,940	125,506
Charitable activities
Wellness					60,320	60,320	46,622
Promotion, Education	and Awareness				11,176	11,176	10,242
Administrative support					2,000	2,000
Other trading activities				83,859		83,859	120,976
Investment income				1,603		1,603	8
Total				470,402	73,496	543,898	303,354
EXPENDITURE ON
Raising funds
Raising donations and	legacies						2,448
Other trading activities				49,504		49,504	53,023
				49,504		49,504	55,471
Charitable activities
Wellness				158,537	62,229	220,766	187,633
Volunteer				35,052		35,052	35,815
Promotion, Education	and Awareness			35,566		35,566	48,072
Total				278,659	62,229	340,888	326,991
NET INCOME/(EXPENDITURE)				191,743	11,267	203,010	(23,637)
RECONCILIATION OF FUNDS
Total funds brought forward				710,358	5,834	716,192	739,829
TOTAL FUNDS CARRIED FORWARD				902,101	17,101	919,202	716,192

				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes				F
FIXEDASSETS
Intangible assets	16	2,202		2,202	3,832
Tangible assets	17	2,582		2,582	3,018
		4,784		4,784	6,850
CURRENT ASSETS
Debtors	18	47,063		47,063	17,954
Cash at bank		872,691	57,494	930,185	747,842
		919,754	57,494	977,248	765,796
CREDITORS
Amounts falling due within one year	19	(22,437)	(40,393)	(62,830)	(56,454)
NET CURRENT ASSETS		897,317	17,101	914,418	709,342
TOTAL ASSETS LESSCURRENT	LIABILITIES	902,101	17,101	919,202	716,192
NET ASSETS		901,101	17,101	919,202	716,192
FUNDS	21
Unrestricted funds				902,101	710,358
Restricted funds				17,101	5,834
TOTAL FUNDS				919,292	716,192

		Notes	2023 f	2022f
Cash flows from operating	activities
Cash generated from operations Interest paid			181,903	333,794 ~562
Net cash provided by operating activities			181,903	333.232
Cash flows from investing	activities
Purchase oftangible fixed assets			(1,163)	(3,187)
Interest received			1,603	8
Net cash provided by/(used	in) investing	activities	440	~3,179)
Change in cash and cash	equivalents	in
the reporting period			182,343	330,053
Cash and cash equivalents	at the
beginning ofthe reporting	period		747,842	417,789
Cash and cash equivalents	at the end	of
the reporting period			930,185	747,842

	RECONCILIATION ACTIVITIES	OF NE	T INCOME/(EXPE	NDITURE) TO NET	CASH FLOW	FROM OPERATI	NG
						2023	2022
							F
	Net income/(expenditure)		for the reporting	period (as per the
	Statement of Financial Activities) Adjustments for:					203,010	(23,637)
	Depreciation charges					3,228	2,730
	Interest received					(1,603)	(8)
	Interest paid						562
	(Increase) /decrease	in debtors				(29,109)	333,953
	Increase in creditors					6,376	20,194
	Net cash provided	by operations				181,903	333.794
2.	ANALYSIS OF CHANGES		IN NET FUNDS
					At 1/4/22	Cash flow	At 31/3/23
						f
	Net cash
	Cash at bank				747,842	182,343	930,185
					747,842	182,343	930,185
	Total				747,842	182,343	930,185

									2023	2022
				Activity					F
Grants				Wellness					60,320	46,622
Grants				Promotion,		Education		and Awareness	11,176	10,242
Grants				Administrative			support		2,000
									73,496	56,864
Grants received, included			in the	above, are		as	follows:
									2023	2022f
BeActive Wales Fund										1,000
Postcode community	grant									7,840
Awards for all										9,242
VWG Small Grant										16,425
VSRF Small Grant									32,291	16,145
Charities Aid Foundation										6,212
Anglesey County Council									22,000
Groundwork —Tesco	Community				Grants				695
Groundwork -OneStop		Community			Partnership				1,335
Masonic Benevolent	Fund		ofSouth Wales						1,000
GSK UK Limited									16,175
The National Lottery	Community			Fund
									73,496	56,864
RAISING DONATIONS		AND LEGACIES
									2023	2022
									F	F
Legacy advertising										2,448
OTHER TRADING ACTIVITIES
									2023	2022
									f	E
Merchandising costs									486	1,086
Staff costs									42,244	44,961
Waterfall Walk costs									1,340
Cardiff 10k run costs									468	5,252
Firewalk costs									878
Taith Dross Gymru costs										812
Abseil costs										350
Other fundraising costs									4,088	562
									49,504	53,023

						Grant
						funding of
						activities	Support
					Direct	(see note	costs (see
					Costs f	10) F	note 11) F	Totals f
	Wellness				157,672	13,199	49,895	220,766
	Volunteer				27,001		8,051	35,052
	Promotion,	Education	and Awareness		27,023		8,543	35,566
					211,696	13,199	66,489	291,384
10.	GRANTS	PAYABLE
							2023	2022
							f
	Wellness						13,199	11,399
	All the above grants were paid			to individuals.
11.	SUPPORT	COSTS
				Staff		Other	Governance
				costs	Depreciation	costs	costs f	Totals F
	Wellness			31,635	49	7,103	11,108	49,895
	Volunteer			2,763	16	2,297	2,975	8,051
	Promotion,	Education	and
	Awareness			3,321	15	2,255	2,952	8,543
				37,719	80	11,655	17,035	66,489

Net incom	e/(expenditure)	is stated after charging/(crediting):
			2023	2022
Auditors'	remuneration		5,481	6,548
Depreciation -owned assets			1,599	866
Trademark amortisation			464	464
Computer	software amortisation		1,166	1,400
Operating	lease payments	recognised as an expense	8,106	8,919

STAFF COSTS
				2023	2022
Wages and salaries				146,360	166,221
Social security costs				15,034	14,720
Other pension costs				3,513	3,604
				164,907	184.545
The average monthly	number ofemployees	during	the year was as follows:
				2023	2022
Fundraising				2	2
Direct projects and research				1	1
Management				1	1
Finance				1	2

				Unrestricted	Restricted	Total
				funds	funds	funds
				E
INCOME AND ENDOWMENTS			FROM
Donations	and legacies			125,506		125,506
Charitable	activities
Wellness				14,052	32,570	46,622
Promotion,	Education	and Awareness
					10,242	10,242
Other trading activities				120,976		120,976
Investment	income			8		8
Total				260,542	42,812	303,354
EXPENDITURE ON
Raising funds
Raising donations and		legacies		2,448		2,448
Other trading activities				53,023		53,023
				55,471		55,471

				Unrestricted	Restricted	Total
				funds	funds	funds
				F		F
	Charitable activities
	Wellness			156,163	31,470	187,633
	Volunteer
				35,815		35,815
	Promotion, Education		and Awareness
				44,664	3,408	48,072
	Total			292,113	34,878	326,991
	NET INCOME/(EXPENDITURE) Transfers between funds			(31,571) 2,100	7,934 ~2,10D)	(23,637)
	Net movement in funds			(29,471)	5,834	(23,637)
	RECONCILIATION	OF FUNDS
	Total funds brought	forward		739,829		739,829
	TOTAL FUNDS CARRIED FORWARD			710,358	5,834	716,192
	All comparative data	was unrestricted.
16.	INTANGIBLE FIXEDASSETS
					Computer
				Trademark	software	Totals
				f	F	f
	COST
	At 1 April 2022 and	31 March 2023		4,638	14,900	19,538
	AMORTISATION
	At 1 April 2022			1,972	13,734	15,706
	Charge for year			464	1,166	1,630
	At 31 March 2023			2,436	14,900	17,336
	NET BOOK VALUE
	At 31 March 2023			2,202		2,202
	At 31 March 2022			2,666	1,166	3,832

17.	TANGIBLE FIXEDA	SS	E	TS
						Improvements		Fixtures
						to		and
						property		fittings f	Totals f
	COST
	At 1 April 2022					1,493		33,044	34,537
	Additions							1,163	1,163
	Disposals					~1,493)		~26,125)	~27,618)
	At 31 March 2023							8,082	8,082
	DEPRECIATION
	At 1 April 2022					1,493		30,026	31,519
	Charge for year							1,599	1,599
	Eliminated on disposal					~1,493)		~26,125)	~27,618)
	At 31 March 2023							5,500	5,500
	NET BOOK VALUE
	At 31 March 2023							2,582	2,582
	At 31 March 2022							3,018	3,018
18.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
								2023	2022
								f.
	Trade debtors							1,497
	Legacies due							29,445	7,017
	Other debtors							2,192
	Prepayments and accrued			income				13,929	10,937
								47,063	17,954
19.	CREDITORS: AMOUNTS			FALLING	DUE WITHIN ONE YEAR
								2023	2022
								f.
	Trade creditors							2,861	767
	Social security and other		taxes					3,666	3,971
	Other creditors							938	1,784
	Accruals and deferred	income						55,365	49,932
								62,830	56,454
	Included within accruals		and deferred		income above is the following	deferred	income:
								2023	2022
								F
	Cardiff 10Krun								6,850
	Firewalk								741
	WCVA grant								20,182
	National Lottery Community			Fund grant- Cost of Living Crisis Support				9,979
	Waterfall walk							29
	National Lottery Community			Fund grant- People and Places				29,914
								39,922	27,773

Minimum lease paym	ents	under	no	n-cancellable operating lease	s fall due as foll	ows:
						2023 f	2022 f
Within one year						1,684	7,468
Between one and five years						1,407
						3,091	7,468
MOVEMENT IN FUNDS
						Net
						movement	At
					At 1/4/22	in funds	31/3/23
					f	f
Unrestricted funds
General fund					710,358	191,743	902,101
Restricted funds
Awards For All					5,834	(2,408)	3,426
Anglesey Project						2,500	2,500
GSK						11,175	11,175
					5,834	11,267	17,101
TOTAL FUNDS					716,192	203,010	919,202
Net movement in funds,		included	in	the above are as follows:
					Incoming	Resources	Movement
					resources	expended f	in funds f
Unrestricted funds
General fund					470,402	(278,659)	191,743
Restricted funds
Awards For All						(2,408)	(2,408)
VSFR Small Grant					32,291	(32,291)
Anglesey Project					22,000	(19,500)	2,500
Masonic Benevolent	Fund ofSouth			Wales	1,000	(1,000)
Groundwork- Tesco	Community		Grant		695	(695)
Groundwork —OneStop Community GSK				Partnership	1,335 16,175	(1,335) ~5.000)	11,175
					73,496	~82,229)	11,267
TOTAL FUNDS					543,898	)340,888)	203,010