2021-03-31-accounts - The Cellar Trust

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Report ofthe Trustees	1	to	12
Report ofthe independent AudRors	13	to	16
Statement ofFlnandal Activities		17
Statement ofFinancial Position		18
Statement ofCash Flows		19
Notes tothe Statement ofCash Flows		20
Notes tothe Financial Statements	21	to	39
Detailed Statement of Financial Activities	40	to	42

General Fund	581,231
Designated -Reinvestment	203,692
Designated -Redundancy	46,644
Designated -Refurbishment	39,379
Total General Funds	870,946

				31/3/21	31/3/20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		E	f	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies		1,340,732	183,906	1,524,638	1,214,982
Charitable activities
My Wellbeing College		574		574
General charitable activities		31,093		31,093	144,304
Investment income		70,778		70,778	79,954
Other income		112,784		112,784	383
Total		1,555,961	183,906	1,739,867	1,439,623
EXPENDITURE ON
Raising funds		63,610		63,610	90,456
Charitable activities
Crises Speciaillst Support		291,276	76,946	368,222	352,494
Pathway to Employment		243,038	10,437	253,475	352,808
Training and Digital Delivery		122,565	44,404	166,969
My Wellbelng College		292,385		292,385	267,285
General charitable activities		366,779	15,030	381,809	373,833
Total		1,379,653	146,817	1,526,470	1,436,876
NET INCOME		176,308	37,089	213,397	2,747
RECONCILIATION OF FUNDS
Total funds brought forward		694,638	19,038	713,676	710,929
TOTAL FUNDS CARRIED FORWARD		870,946	56,127	927,073	713,676

		Statement ofFinancial Position
		31stMarch 2021
			31/3/21	31/3/20
		Notes	f	E
FIXEDASSETS
Tangible assets		14	379,844	488,928
CURRENT ASSETS
Stocks		15	1,150
Debtors: amounts	falling due within one year	16	409,898	352,104
Cash at bank and in hand			493,113	209,677
			904,161	561,781
CREDITORS
Amounts falling due within one year		17	(356,932)	(337,033)
NET CURRENT ASSETS			547,229	224,748
TOTAL ASSETS LESSCURRENT UABILITIES			927,073	713,676
NET ASSETS			927,073	713,676
FUNDS		20
Unrestricted funds:
Generai fund			581,231	224,246
Designated fund	- Property			470,392
Designated fund	- Reinvestment		203,692
Designated fund	- Redundancy		46,644
Designated fund	- Refurbishment		39,379
			870,946	694,638
Restricted funds			56,127	19,038
TOTAl FUNDS			927,073	713,676

					31/3/21	31/3/20
				Notes	f	f
Cash flows from operating	activities
Cash generated from operations					111,528	164,361
Finance costs paid					(1,949)
Net cash provided by operating		activities			109,579	164,361
Cash f)ows from investing	activities
Purchase oftangible fixed assets						(19,717)
Sale oftangible Axed assets					173,692
Interest received					165	145
Net cash provided by/(used	in) investing			activitie~	173,857	(19,572)
Change ln cash and cash equivalents			inthe
reporting period					283,436	144,789
Cash and cash eqLavalents	atthe beginning of
the reporting period					209,677	64,888
Cash and cash equ)valents	atthe end		ofthe
reporting period					493,113	209,67'7

RECONCIUATI	ON O	F NET INCOME TO NET CASH FLOW FROM OPERATIN	G ACTIVITIES
				31/3/21	31/3/20
				E	E
Net income for the		reporting period {asper the Statement ofFInancbsl
Activities)				213,397	2,747
Adjustments	for:
Depreciation	charges			13,814	20,163
Profit on disposal offixed assets				(78,422)
Interest received				(165)	{145)
Finance costs				1,949
{Increase)/decrease		in stocks		(1,150)	782
Increase in debtors				{57,794)	{75,094)
Increase in creditors				19,899	215,908
Net cash provMed		by operations		111,528	164,361
ANALYSIS OF	CHANGES IN NET FUNDS
			At 1/4/20	Cash flow	At 31/3/21
			E	f	f
Net cash
Cash at bank	and ln	hand	209,677	283,436	493,113
			209,677	283,436	493,113
			209,677	283,436	493,113

31/3/ZZ	W3/20
f	f
38',165	50,922
1,486,473	1,164,060
1,524,638	1,214,982

						31/3/21	31/3/20
						f	f
The Archer Trust						1,001
Awards for All - Community	Cafe	Heroes (Project ID:0010369622)					9,937
Bradford Clinical Commissioning		Group	- Haven			264,160	264,159
Bradford Clinical Commissioning		Group	- Pathways to Employment			171,081	171,081
Bradford District Care Foundation		Trust	- Enrich				22,000
Bradford District Care Foundation		Trust	- My	Wellbeing College: Assessment		148,289	148,227
Hub
Bradford District Care Foundation		Trust	- My	Wellbeing College: Stress Busters			12,527
Bradford District Care Foundation		Trust	- My	Wellbeing College: Telehealth		102,008	112,370
Services
Card Factory Foundation						1,250
City ofBradford MDC - Local	Authority		Funding			81,400	81,400
City of Bradford MDC- Health and Wellbeing				Hub. Mental Health Training		112,812
City of Bradford MDC - Retail and		hospitality		covld grant			10,000
Co-Operative Local Fund						1,234
D'Oyly Charitable Trust							4,000
Davis Foundation							2,500
Department of Health							99,610
The Discovery Foundation						1,036
The Edward Gostling Foundation						8,551
European Social Investment	Fund (ESIF)					71.,777	77,722
Evan Cornish Foundation						8,592
Garfield Weston Foundation						30,000	20,000
Give Bradford / Leeds Community		Foundation				24,575
Gwyneth Forrester Trust						25,000
The Harry and Mary Foundation						10,000
Health Education England						41,820
Henry Smith Foundation						25,000	25,000
Keighley Pathways						2,180	2,997
legal and General						3,000
Uz and Terry Bramali Foundation						10,000
Lloyds Foundation						7,325	30,000
Lord Barnaby's Foundation						5,000
IVIIND						49,656	42,762
Morrisons Foundation						14,998
NHS England						12,412	17,978
The National Lottery Community		Fund	- Covid 19Emergency		Mental Health	73,696
Response (ID:20126573)
Nineveh Trust							5,000
The Orr Mackintosh Foundation						10,000
The Percy Bllton Charity							4,790
Postcode Community Trust						7,162
Project 6						98,958
SirGeorge Martin						2,500

2.	DONATIONS	AND LEGACIES ~ continued	AND LEGACIES ~ continued
	The Stone Family FoUndatlon				60,000
					1,486,473	1,164,060
3.	INVESTIVIENT	INCOII/IE
					31/3/21	31/3/20
					f
	Rents received				70,613	79,809
	Deposit account interest				165	145
					70,778	79,954
	INCOME FROM CHARITABLE ACTIVITIES
					31/3/21	31/3/20
			Activity		f	f
	Other income		My Wellbeing College		574
	Woodwork sales		General charitable	activities	1,576	1,745
	Catering		General charitable	activities	11,375	46,503
	Charity shop		General charitable	activities	8,355	50,129
	Otherincorne		General charitable	activities	9,787	3,861
	Insurance claims		General charitable	activities		42,066
					31,667	144,304
5.	OTHER INCOME
					31/3/21	31/3/20
					f	f
	Gain on sale	oftangible	Axed assets		78,422
	Coronavirus Job Retention Scheme				34,362	383
					112,784	383

Raising donations	Raising donations	Raising donations	and legacies
				31/3/21	31/3/20
				f	f
Staff costs				24,968	16,667
Telephone				37	38
Postage and		stationery			87
Sundries				79	514
Computer	repairs		and maintenance		10
Motor and	travel costs				321
Fundraising		costs		31,898	33,9&0
Irrecoverable		VAT		5,551	3,100
				62,533	54,717
Other trading activities
				31/3/21	31/3/20
				f	f
Cafe costs				5,070	20,223
Woodwork	costs			301	903
Charity shop		costs		(4,294)	14,613
				1,077	35,739

				Direct	Direct	Support
				Costs	(see	costs (see
				no'te f	8)	note 9) f	Totalsf
Crises Speciailist	Support			368,222			368,222
Pathway to Employment				253,475			253,475
Training and Digital Delivery				166,969			166,969
My Welibefng College				292,385			292,385
General charitable activities				376,501		5,308	381,809
				1,457,552		5,308	1,462,86D
The expenditure	of	the charity for the year has been split on an activity basis			in line wfth the Charfties		SORP (FRS 1
"Accounting and	Reporting			by Charities".
DIRECT COSTS OF CHARITABlE ACllVITIES
						31/3/2l	31/3/20
							f
Staffcosts						1,099,294	961,462
Rates and water						6,306	8,521
Insurance						14,767	15,855
Light and heat						7,942	14,139
Telephone						12,679	8,144
Prfnting, postage	and		stationery			8,323	6,562
Sundries						4	1,158
Repairs and maintenance						30,318	65,592
Computer repairs	and		maintenance			95,732	15,881
Media and marketing			costs				2,108
Subscrlptions						2,092	3,569
Training						9,429	6,900
Motor and travel	expenses					317	5,857
Volunteer expenses							520
Policy and influence		expenditure				630	8,067
Payroll charges						3,300	3,633
Recruitment costs						1,456	1,09D
Professional fees						50,136	26,301
Irrecoverable VAT						11,747	8,302
Bad debts							7,266
Client services costs						473	7,046
Restricted - Henry Smfth						86,844	141,961
Depreciation						13,814	20,163
Interest payable	and	similar		charges		1,949
						1,457,552	1,340,097

SUPPOR	T COSTS
					Governance
				Finance	costs	Totals
				f	E	E
General	charitable	activities		506	4,802	5,308
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):
					31/3/21	31/3/20
					f	E
Auditors	remuneration				4,802	5,114
Depreciation -owned assets					13,814	20,162
Surplus	on disposal	offixed	assets		(78,422)

STAFF	COSTS
		31/3/21	31/3/20
		f	f
Wages	and salaries	1,023,876	894,814
Social	security costs	70,498	58,747
Other	pension costs	29,888	24,568
		1,124,262	978,129

			31/3/21	31/3/20
Direct charitabie		work	41	38
Management	/	Administration	4	4
			45	42

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		fundsf	funds E	funds
INCOME AND ENDOWMENTS	FROM
Donations and legacies		1,034,144	180,838	1,214,982
Charitable activities
Genera! charitable activities		144,304		144,304
investment income		79,954		79,954
Other income		383		383
Total		1,258,785	180,838	1,439,623
EXPENDITURE ON
Raising funds		60,456	30,000	90,456
Charitable activities
Crises Speciailist Support		352,494		352,494
Pathway to Employment		352,808		352,808
My Wellbeing College		267,285		267,285
General charitable activities		221,721	152,112	373,833
Total		1,254,764	182,112	1,436,876
NET INCOME/(EXPENDITURE)		4,021	(1,274)	2,747
Transfers between funds		(14,197)	14,197
				continued.
Net movement in funds		(10,176)	1.2,923	2,747
	Page 29			..

			Unrestricted	Restricted	Total
			funds f	funds f	fundsf
RECON CIUATION OF FUNDS
Total funds brought forward			704,813	6,116	710,929
TOTAL FUNDS CARRIED FORWARD			694,637	19,039	713,676
The numbers above represent the	comparative statement	offinancial	activities as at 31	March 2019,
TANGIBLE FIXEDASSETS
			Fixtures
	Freehold	Plant and	and	Computer
	property f	machinery f	fittings f	equipment f.	Totals
COST
At 1st April 2020	701,682	31,022	83,670	65,411	881,785
Disposal s	(162,929)				(162,929)
At31stMarch 2021	538,753	31,022	83,670	65,411	718,856
DEPRECIATION
At 1st April 2020	228,503	31,022	82,317	51,015	392,857
Charge for year	7,818		677	5,319	13,814
Eliminated on disposal	(67,659)				(67,659)
At 31stMarch 2021	168,662	31,022	82,994	56,334	339,012
NET BOOK VALUE
At31stMarch 2021	370,091		676	9,077	379,844
At31st March 2020	473,179		1,353	14,396	488,928

								31/3/21	31/3/20
								f	f
	Finished	goods						1,150
16.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE			YEAR
								31/3/21	31/3/20
								f	f
	Trade debtors							370,219	274,458
	Pre payments							14,405	29,307
	Accrued	Income						25,274	4$,339
								409,898	352,104
17.	CREDITORS:AMOUNTS			FALLING DUE WITHIN ONE YEAR
								32/3/21	31/3/20
									E
	Trade creditors							23,109	51,444
	Social security and other				taxes			165	14,848
	VAT							28,883	32,236
	Pension	fund						7,619	6,017
	Accruals							27,522	31,037
	Deferred	income						269,634	201,451
								356,932	337,033
1$.	LEASING	AGREEMENTS
	Minimum	lease payments			under no~anceilable	operating	leases fall due asfollows:
								31/3/21	31/3/20
								E	f
	Within one year							672	12,109
	Between	one end five	years					1,064	7,569
								1,736	19,678

19.	ANALYSIS OF NET ASSETS	ANALYSIS OF NET ASSETS	BETWEEN FUNDS	BETWEEN FUNDS
							31/3/21	31/3/20
					Unrestricted	Restricted	Total	Total
					funds f	fundsf	fundsf	funds
	Fixed assets				379,844		379,844	488,928
	Current assets				847,959	56,202	904,161	561,781
	Current liabilities				(356,857)	(76)	(366,932)	(337,033)
					870,946	56,127	927,073	713,676
20.	MOVElVIENT IN	FUNDS
						Net	Transfers
						movement	between	At
					At 1/4/20	in funds	funds	31/3/21
					E	f	f
	Unrestricted funds
	General fund				224,246	176,308	180,677	581,231
	Designated fund	- Property			470,392		(470,392)
	Designated fund	- Reinvestment					203,692	203,692
	Designated fund	- Redundancy					46,644	46,644
	Designated fund	- Refurbishment					39,379	39,379
					694,638	176,308		870,946
	Restricted funds
	Awards for All -	Community	Cafe	Heroes
	(Pro)ect ID:0010369622)				9,401	(9,401)
	Discovery Foundation				1,036	(1,036)
	Evan Cornish Foundation					8,592		8,592
	Henry Smith Foundation				2,378	14,572		16,950
	Uz and Terry Bramall Foundation				3,030	(3,030)
	MIND					25,126		25,126
	The National Lottery Community			Fund - Covid
	19Emergency Mental Health Response (ID;
	20126573)					134		134
	Morrisons Foundation					(75)		(75)
	Percy Bi)ton Charity				3,193	(1,571)		1,622
	Post Community	Trust				3,778		3,778
					19,038	37,089		56,127
	TOTAL FUNDS				713,676	213,397		927,073

Net movement in funds, included	Net movement in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	In funds
			E	E	E
Unrestrkted funds
General fund			1,555,961	(1,379,653)	176,308
Restricted funds
Awards for Ali - Community	Cafe	Heroes
(Project ID:0010369622)				(9,401)	(9,401)
Discovery Foundation				(1,036)	(1,036)
The Edward Gostling Foundation			4,801	(4301)
Evan Cornish Foundation			8,592		8,592
Henry Smith Foundation			25,001	(10,429)	14,572
Uz and Terry Brarnall Foundation				(3,030)	(3,030)
MIND			49,656	(24,530)	25,126
The National Lottery Community		Fund - Covld
19Emergency Mental Health	Response (ID:
20126573)			73,696	(73,562)	134
Morrlsons Foundation			14,998	(15,073)	(75)
Percy Bllton Charity				(1,571)	(1,571)
Post Community Trust			7,162	(3,384)	3,778
			183(906	(146,817)	37,089
TOTAL FUNDS			1,739,867	(1,526,470)	213,397

					Net	Transfers
					movement	between	At
				At 1/4/19	in funds	funds	31/3/20
					E	6
Unrestricted	funds
General fund				220,387	18,056	(14,197)	224,246
Designated fund- Property				484,426	(14,034)		470,392
				704,813	4,022	(14,197)	694,638
Restrtcted funds
Awards for All - Community			Cafe Heroes
(ProjectlD:	0010369622)				9,401		9,401
Barbara Shuttleworth		Trust		125	(125)
Beatrice Laing Trust				625	(625)
Department	of Health	- BPOS			(14,197)	14,197
Discovery Foundation				1,036			1,036
Henry Smith	Foundation				2,378		2,378
Liz and Terry	Bramall	Foundation		3,030			3,030
Percy Bilton	Charity			1,300	1,893		3,193
				6,116	(1,275)	14,197	19,038
TOTAl FUNDS				710,929	2,747		713,676

			Incoming	Resources	Movement
			resources f	expended f	in funds f
Unrestricted funds
General fund			1,258,785	(1,240,729)	18,056
Designated fund - Property				(14,034)	(14,034)
			1,258,785	(1,254,763)	4,022
Restricted funds
Awards for All - Community		Cafe Heroes
(Project ID:0010369622)			9,938	(537)	9,401
Barbara Shuttleworth	Trust			(125)	(125)
Beatrice Laing Trust				(625)	(625)
Department ofHealth	- BP05		99,610	(113,807)	(14,197)
Davis Foundation			2,500	(2,500)
D'Oyly Foundation			4,000	(4,000)
Henry Smith Foundation			25,000	(22,622)	2,378
Uoyds Foundation			30,000	(30,000)
Nineveh Trust			5,000	(5,000)
Percy Bilton Charity			4,790	(2,897)	1,893
			180,838	(182,113)	(1,275)
TOTAL FUNDS			1,439,623	(1,436,876)	2,747

					Net	Transfers
					movement	between	At
			At 1/4/19		in funds	funds	31/3/21
			E			f	E
Unrestricted funds
General fund			220,387		194,364	166,480	581,231
Designated fund - Property			484,426		(14,034)	(470,392)
Designated fund - Reinvestment						203,692	203,692
Designated fund - Redundancy						46,644	46,644
Designated fund - Refurbishment						39,379	39,379
			704,813		180,330	(14,197)	870,946
Restricted funds
Barbara Shuttleworth	Trust			125	(125)
Beatrice Laing Trust				625	(625)
Department ofHealth	- BPOS				(14,197)	14,197
Discovery Foundation			1,036		(1,036)
Evan Cornish Foundation					8,592		8,592
Henry Smith Foundation					16,950		16,950
Liz and Terry Bramall Foundation			3,030		(3,030)
MIND					25,126		25,126
The National Lottery Community		Fund - Covid
19Emergency Mental	Health Response (ID:
20126573)					134		134
Morrfsons Foundation					(75)		(75)
Percy Bllton Charity			1,300		322		1,622
Post Community Trust					3,778		3,778
			6,116		35,814	14,197	56,127
TOTAL FUNDS			710,929		216,144		927,073

				Incoming	Resources	Movement
				resources	expended	in funds f
Unrestricted funds
General fund				2,814,746	(2,620,382)	194,364
Designated fund - Property					(14,034)	(14,034)
				2,814,746	(2,634,416)	180,330
Restricted funds
Awards for All - Community		Cafe	Heroes
(Project ID:0010369622)				9,938	(9,938)
Barbara Shuttleworth	Trust				(125)	(125)
Beatrice lailng Trust					(625)	(625)
Department ofHealth	- BPOS			99,610	(113,807)	(14,197)
Davis Foundation				2,500	(2,500)
Discovery Foundation					(1,036)	(1,036)
O'Oyly Foundation				4,000	(4,000)
The Edward Gostling	Foundation			4,801	(4,801)
Evan Cornish Foundation				8,592		8,592
Henry Smith Foundation				50,001	(33,051)	16,950
Uz and Terry Bramall	Foundation				(3,030)	(3,030)
Uoyds Foundation				30,000	(30,000)
MIND				49,656	(24,530)	25,126
The National twittery	Community		Fund - Covid
19Emergency Mental	Health Response (ID:
20126573)				73,696	(73,562)	134
Nineveh Trust				5,000	(5,000)
Morrisons Foundation				14,998	(15,073)	(75)
Percy Bilton Charity				4,790	(4,468)	322
Post Cornrnunity Trust				7,162	(3,384)	3,778
				364,744	(328,930)	35,814
TOTAl FUNDS				3,179,490	(2,963,346)	216,144
DESIGNATED FUNDS:-

			31/3/21	31/3/20
				E
INCOME AND ENDOWMENTS
Donations and legacies
Donations			38,165	50,922
Grants			1,486,473	1,164,060
			1,524,638	1,214,982
Investment income
Rents received			70,613	79,809
Deposit account interest			165	145
			70,778	79,954
Charitable activities
Woodwork sales			1,576	1,745
Catering			11,375	46,503
Charity shop			8,355	50,129
Other Income			10,361	3,861
insurance claims				42,066
			31,667	144,304
Other income
Gain on sale oftangible		fixed assets	78,422
Coronavirus Job Retention Scheme			34,362	383
			112,784
Total incoming resources			1,739,867	1,439,623
EXPENDITURE
Raising donations	and legacies
Wages			24,968	16,667
Telephone			37	38
Postage and stationery				87
Sundries			79	514
Computer repairs	and maintenance			10
Motor and travel	costs			321
Carried forward			25,084	17,637

		31/3/21 f	31/3/20f
Raising donations	and legacies
Brought forward		25,084	17,637
Fundra ising costs		31,898	33,980
Irrecoverable VAT		5,551	3,100
		62,533	54,717
Other trading activities
Cafe costs		5,070	20,223
Woodwork costs		301	903
Charity shop costs		(4,294)	14,613
		1,077	35,739
Charitable activities
Wages		998,908	878,147
Social security		70,498	58,747
Pensions		29,888	24,56S
Rates and water		6,306	8,521
Insurance		14,767	15+55
Light and heat		7,942	14,139
Telephone		12,679	8,144
Printing, postage and stationery		8,323	6,562
Sundries		4	1,158
Repairs and maintenance		30,318	65,592
Computer repairs	and maintenance	95,732	15,881
Media and marketing costs			2,108
Subscriptions		2,092	3,569
Training		9,429	6,900
Motor and travel expenses		317	5,857
Volunteer expenses			520
Policy and influence expenditure		630	8,067
Payroll charges		3,300	3,633
Recruitment costs		1,456	1,090
Professional fees		50,136	26,301
Irrecoverable VAT		11,747	8,302
Bad debts			7,266
Client services costs		473	7,046
Restricted- Henry	Smith	86,844	141,961
Depreciation oftangible fixed assets		13,S14	20,163
VAT interest		1,949
		1,457,552	1,340,097

		31/3/21f	31/3/20f
Support costs
Finance
Bank charges		506	1,209
Governance	costs
Auditors' remuneration		4,802	5,114
Total resources	expended	1,526,470	1,436,876
Net income		213,397	2,747