2022-03-31-accounts

Contents
							Page
Charity Reference and	Administrative		Details
Trustees' Annual Report (Including			Directors'		Report)		2-13
Independent Auditor's	Report						14-17
Statement of Financial	Activities	(Including		Income and Expenditure		Account)	18-19
Balance Sheet							20
Statement ofCash Flows							21
Notes to the Financial	Statements						22-39

					2022			2021
				Unrestricted	Designated	Restricted
			Note	funds	funds	funds	Total	Totalf
Income and endowments		from:
Donations and legacies			2	41,964			41,964	64,914
Charitable activities			3	3,053,602		56,685	3,110,287	3,386,963
Other trading activities			4	3,314			3,314	1,090
Investments			5	102			102	246
Total income and	endowments			3,098,982		56,685	3,155,667	3,453,213
Expenditure on:
Charitable activities				2,908,291		44,274	2,952,565	3,127,453
Raising funds				51,402			51,402	59,486
Total expenditure			6	2,959,693		44,274	3,003,967	3,186,939
Net income				139,289		12,411	151,700	266,274
Transfers between	funds
Other recognised	losses
Gain on revaluation	offixed	assets			10,000		10,000
Net movement in funds				139,289	10,000	12,411	161,700	266,274
Reconciliation offunds:
Total funds brought	forward		16	721,744	381,932	90,843	1,194,519	928,245
Total funds carried forward			16	861,033	391,932	103,254	1,356,219	1,194,519

					2022			2021
				Unrestricted	Designated	Restricted
				funds	funds	funds	Total	Total
			Note
Income and endowments		from:
Donations and legacies			2	64,524		390	64,914	25,307
Charitable activities			3	3,347,139		39,824	3,386,963	3,336,837
Other trading activities			4	1,090			1,090	35,837
Investments			5	246			246	1,464
Total income and endowments				3,412,999		40,214	3,453,213	3,399,445
Expenditure on:
Charitable activities				3,090,999		36,454	3,127,453	3,499,998
Raising funds				59,486			59,486	4,884
Total expenditure			6	3,150,485		36,454	3,186,939	3,504,882
Net income/(expenditure)				262,514		3,760	266,274	(105,437)
Transfers between funds				(150,000)	150,000
Other recognised losses
(Losses) on revaluation	of	fixed
assets								(20,000)
Net movement in funds				112,514	150,000	3,760	266,274	(125,437)
Reconciliation offunds:
Total funds brought forward			16	609,230	231,932	87,083	928,245	1,053,682
Total funds carried forward			16	721,744	381,932	90,843	1,194,519	928,245

				2022	2021
			Note
Fixed assets
Tangible assets			12	255,705	268,077
Current assets
Debtors			13	228,636	268,227
Cash at bank and	in	hand		1,201,886	1,018,399
				1,430,522	1,286,626
Creditors: amounts		falling due within one year	14	(330,008)	(360,184)
Net current assets				1,100,514	926,442
Net assets				1,356,219	1,194,519
Charity Funds
Restricted funds			16	103,254	90,843
Unrestricted funds			16	861,033	721,744
Designated funds			16	391,932	381,932
Total charity funds				1,356,219	1,194,519

					2022	2021
				Note
Cash flow from operating	activities			18	195,897	482,394
Net cash flow from operating			activities		195,897	482,394
Cash flow from investing	activities
Payments to acquire tangible		fixed assets			(12,512)	(13,990)
Interest received					102	246
Net cash flow from investing			activities		(12,410)	(13,744)
Net increase /(decrease)	in	cash and			183,487	468,650
cash equivalents
Cash and cash equivalents		at	1 April 2021		1,018,399	549,749
Cash and cash equivalents 31 March 2022		at			1,201,886	1,018,399
Cash and cash equivalents		consists of:
Cash at bank and in hand					1,201,886	1,018,399
Cash and cash equivalents 31 March 2022		at			1,201,886	1,018,399

stimated residual value, ofeach	asset on a systema	tic basis ov
Leasehold land and buildings	Nil
Leasehold improvements	Over the term	ofthe lease
Fixtures and fittings	25% straight	line
Computer equipment	25% straight	line
Motor vehicles	25% straight	line

ncome from donations and legacies
	2022	2021
Donations	41,964	64,914
Other
	41,964	64,914

			2022	2021
Residential			1,389,141	1,641,153
Day care			813,839	772,351
Community	support		812,745	907,244
Projects			56,556	34,783
Other charitable		activity	38,006	31,432
			3,110,287	3,386,963

ncome from	other trading activities
		2022	2021
Fundraising	events	975	496
Club subscriptions		2,339	594
		3,314	1,090

2022	2021f
102		246

					Other
			Community		charitable		2022	2021
	Residential	Day Care	Support	Projects	activity		Total	Total
	2022	2022	2022	2022	(including
					Governance)
					2022
		6			6		6	6
Salaries & Nl	889,828	373,663	683,638		32,160		1,979,289	2,078,701
Agency labour	5,321						5,321	2,636
Pension contributions	16,370	9,488	11,203		1,752		38,813	41,794
Hospital fund	2,309	1,278	1,348			82	5,017	6,367
Recruitment/advertising								1,604
Staff travel	119	366	1,969			218	2,672	7,818
Volunteer expenses	9			89		695	793	354
Rent and rates	25,446	47,130	438			90	73,104	96,379
Light and heat	31,328	3,930	2,321			650	38,229	48,113
Catering costs	57,052	8,452	778		2,	148	68,430	54,486
Telephone & mobile	5,296	3,808	6,015			640	15,759	16,349
Office expenses (PPS)	3,623	4,636	1,027			4	9,290	14,505
Cleaning and welfare	25,887	10,043	1,142				37,072	36,346
Repairs and renewals	38,165	22,534	2,166		1,307		64,172	84,613
Gardening	2,284	223			1,440		3,947	2,599
Keep fit class expenses	3,635	1,290	42			240	5,207	543
Holiday costs	1,961		180				2,141	183
Registration fees	3,921	445	2,089			40	6,495	6,713
Bad debts	10,688	828	1,236				12,752	18,747
Subscriptions	1,679		154			32	1,865	2,766
Professional fees	23,398	5,077	4,554		10,800		43,829	44,580
Insurance	13,620	9,626	11,749			197	35,192	30,463

							Other
					Community		charitable	2022	2021
			Residential	Day Care	Support	Projects	activity	Total	Total
			2022	2022	2022	2022	(including
							Governance)
							2022f
Balance brought	forward		1,161,939	502,817	732,049	89	52,495	2,449,389	2,596,659
Training costs			505	1,631	874			3,015	2,770
General sundries	(inc newspapers	&TV)	1,116	1,085	666			2,867	3,445
Motor expenses			24,883	40,396				65,279	50,992
Computer sundries			1,079	1,384	1,142		11,198	14,803	4,661
Donations/fundraising expenditure			118	332	125			575	690
Trips, outings and event costs			89	1,443				1,532	214
Client Day Care	Services		218	323				541	483
Depreciation charge			22,241	5,740				27,981	31,456
Gain on disposal	of fixed assets		(1,105)					(1,105)
Reallocation ofsupport costs			192,413	85,769	102,469		58,439	439,090	495,569
Total resources	expended		1,403,496	640,920	837,325	89	122,137	3,003,967	3,186,939

Analysis ofexpenditure (co	ntinued)
					Other
			Community		charitable		2021	2020
	Residential	Day Care	Support	Projects	activity		Total	Total
	2021	2021	2021	2021	(including
					Governance)
					2021
	6		6		6		6	6
Salaries & Nl	881,380	403,762	751,424		42,135		2,0T8,701	2,189,756
Agency labour	2,636						2,636	171,272
Pension contributions	16,887	10,068	13,211		1,628		41,794	47,621
Hospital fund	2,579	1,834	1,772			163	6,367	5,554
Recruitment/advertising	1,604						1,604	187
Staff travel	68	382	7,174			194	7,818	29,515
Volunteer expenses						354	354	2,040
Rent and rates	46,733	46,530	2,786			330	96,3/9	94,653
Light and heat	40,131	6,156	1,826				48,113	50,766
Catering costs	53,086	1,579	(439)			260	54,486	91,143
Telephone 8 mobile	5,204	3,429	6,518		1,094		16,349	21,329
Office expenses (PPS)	4,203	6,876	390		1,036		14,505	10,812
Cleaning and welfare	26,995	7,595	837			919	36,346	42,330
Repairs and renewals	46,174	31,788	6,339			312	84,613	96,395
Gardening	2,453	146					2,599	3,297
Keep fit class expenses		(101)					543	4,274
Holiday costs			200		(17)		183	19,899
Registration fees	4,080	245	2,348			40	6,713	7,879
Bad debts	2,455	8,008	8,284				18,T47
Subscriptions	2,478	4	284				2,766	3,482
Professional fees	23,760	5,041	3,999	12	11,768		44,580	36,620
Insurance	11,516	8,743	9,934	103		167	30,463	27,492

									Other
							Community		charitable	2021	2020
					Residential	Day Care	Support	Projects	activity	Total	Total
					2021	2021	2021	2021	(including
									Governance)
									2021
									F
Balance brought	forward				1,175,066	544,085	816,887		60,383	2,596,659	2,956,316
Training costs					1,256	627	882			2,770	7,473
General sundries		(inc	newspapers	&TV)	2,213	916	316			3,445	4,732
Motor expenses					16,229	34,763				50,992	57,754
Computer sundries					884	1,620	2,157			4,661	3,877
Donations/fundraising			expenditure		550		140			690	3,996
Trips, outings and		event costs			271	(57)				214	4,703
Client Day Care	Services				379	104				483	1,896
Depreciation charge					26,777	4,679				31,456	33,944
Reallocation of support			costs		213,183	110,966	111,761		59,659	495,569	430,191
Total resources	expended				1,436,808	697,703	932,143	238	120,047	3,186,939	3,504,882

						Other
				Community		charitable		Governance		2022	2021
		Residential	Day Care	Support	Projects	activity		2022		Total	Total
		2022	2022	2022	2022	2022
		6	6	6	6	6
Premises		23,427	10,443	12,476		2,172		5,129		53,647	90,632
General office and
finance staff		139,188	62,044	74,124		11,380		30,473		317,209	308,663
Communications		3,760	1,676	2,003			349		823	8,611	10,261
Office expenses		3,251	1,449	1,731			301		712	7,444	14,064
Payroll processing
costs/Accy		2,025	903	1,079			188			4,638	6,342
Registration	fees and
subscriptions		1,890	842	1,006			175		414	4,327	4,685
Bank charges		624	278	333			58		137	1,430	1,402
Professional	fees	4,184	1,865	2,228			388		916	9,581	23,009
Advertising		564	251	300			52		123	1,290	1,022
Computer expenses		9,128	4,069	4,861			846	1,998		20,902	21,072
Depreciation	charge	3,014	1,344	1,605			279		660	6,902	9,202
Bad debt											2,836
Donation expenditure		1,358	605	723			126		297	3,109	2,379
		192,413	85,769	102,469		16,314		42,	125	439,090	495,569

						Other
				Community		charitable		Governance	2021	2020
		Residential	Oay Care	Support	Projects	activity		2021	Total	Total
		2021	2021	2021	2021	2021
			6	6	6	6
Premises		38,988	20,294	20,439		2,182		8,729	90,632	53,208
General office and
finance staff		132,780	69,115	69,610		7,432		29,726	308,663	292,744
Communications		4,414	2,298	2,314			247	988	10,261	9,295
Office expenses		6,050	3,149	3,172			339	1,354	14,064	25,161
Payroll processing
costslAccy		2,728	1,420	1,430			153	611	6,342	5,927
Registration	fees and
subscriptions		2,015	1,049	1,057			113	451	4,685	5,485
Bank charges		603	314	316			34	135	1,402	1,590
Professional	fees	9,898	5,152	5,189			554	2,216	23,009	7,946
Advertising		440	229	230			25	98	1,022	5,036
Computer expenses		9,065	4,718	4,752			507	2,030	21,072	16,349
Depreciation	charge	3,958	2,060	2,075			222	887	9,202	9,069
Bad debt		1,220	635	640			68	273	2,836
Donation expenditure		1,024	533	537			57	228	2,379	4,846
		213,183	110,966	111,761		11,933		47,726	495,569	436,656

8	Auditor's	remuneration
								2022f	2021
	Auditor's	remuneration						11,100	11,760
								11,100	11,760
	All ofthe above costs were attributable			to unrestricted		funds	in both years.
9	Net income for the year
	Net income is stated after charging:
								2022	2021
	Depreciation oftangible		fixed assets					34,884	40,659
	Auditor's	remuneration	— Audit services					11,100	11,760
			Other non-audit		services			4,638	6,246
	Operating	lease rentals	— Land and	buildings				97,716	110,899
			Plant and	equipment				37,081	36,754
	Trustees	indemnity insurance						420	420

he average		monthly number ofemployees during	the year was as follows:
			2022	2021
			Number	Number
Charitable	activities
Residential			51		54
Day services			23		28
Supported		Living	27		28
Projects			4		3
Governance		and admin	11		12
			116		125

he total staff costs a	nd employees benefits were as f	ollows:
		2022	2021
Wages and salaries		2,131,599	2,227,648
Social security		141,070	141,091
Defined contribution	pension costs	52,121	56,148
		2,324,790	2,424,887

o employees received total 60,000. angible fixed assets	employee benefits (e	xcluding employer	pension costs	) of more tha	n
	Leasehold		Fixtures
	land and	Leasehold	and	Motor
	buildings	improvements	fittings	vehicles	Total
Cost or valuation:
At 1 April 2021	230,000	24,506	349,507	101,310	705,323
Additions			12,512		12,512
Disposals			(98,739)		(98,739)
Revaluation	10,000				10,000
At 31 March 2022	240,000	24,506	263,280	101,310	629,096
Depreciation:
At 1 April 2021		24,506	311,430	101,310	437,246
Charge for the year			34,884	-	34,884
Disposals			(98,739)		(98,739)
At 31 March 2022		24,506	247,575	101,310	347,391
Net book value:
At 31 March 2022	240,000		15,705		255,705
At 31 March 2021	230,000		38,077		268,077

he historic c	ost equivalent of land and buildings in	cluded at valuation are as follows:
		2022	2021
Cost		12,622	12,622
Accumulated	depreciation
Net book value		12,622	12,622

ebtors
		2022	2021f
Trade debtors		127,423	139,244
Other debtors		2,537	2,158
Prepayments	and accrued income	98,676	126,825
		228,636	268,227

reditors:	amounts fa	lling due within one year
			2022	2021
Trade creditors			128,919	143,484
Other tax	and social security		34,469	31,576
Other creditors			11,489	35,188
Accruals	and deferred	income	155,131	149,936
			330,008	360,184

otal future minimum lease payments under non-cancellable	operating leases are as foll	ows:
	2022	2021
Not later than one year	45,095	51,488
Later than one and not later than five years	20,792	69,173
	65,887	120,661

										Gain on
							Balance at			revaluation		Balance at
							1 April			offixed		31 March
							2021	Income	Expenditure	assets	Transfers	2022
Unrestricted							721,744	3,098,982	(2,959,693)			861,033
Designated	—Expenditure				fund		164,554					164,554
Designated	—Revaluation			fund			217,378			10,000		227,378
							1,103,676	3,098,982	(2,959,693)	10,000		1,252,965
Restricted funds				-	2022
								Balance at				Balance at
								1 April				31 March
								2021	Income	Expenditure	Transfers	2022
								F
Donations	&fundraising		(i)					59,470	1,518	(767)		60,221
Changing	Places							524				524
Children in	Need —Saturday					Fun Club (ii)		2,063				2,063
Gold Standard Framework						(iii)		3,426				3,426
More to Do (iv)								25,265	37,836	(26,939)		36,162
The Waverley Cafe		Project				(v)		95				95
Lets Get Digital (vi)									12,931	(12,931)
Household	Support	Grant		(vii)					2,000	(2,000)
Health Your Way (viii)									2,400	1,637		763
								90,843	56,685	(44,274)		103,254
Unrestricted		funds				- 2021
										Gain on
							Balance at			revaluation		Balance at
							1 April			offixed		31 March
							2020	Income	Expenditure	assets	Transfers	2021
Unrestricted							609,230	3,412,999	(3,150,485)		(150,000)	721,744
Designated	—Expenditure			fund			14,554				150,000	164,554
Designated	—Revaluation			fund			217,378					217,378
							841,162	3,412,999	(3,150,485)			1,103,676

				Balance at				Balance at
				1 April				31 March
				2020	Income f	Expenditure	Transfers	2021
Donations	&fundraising	(i)		59,425	735	(690)		59,470
Changing	Places			524				524
Children	in Need —Saturday		Fun Club (ii)	2,063				2,063
Gold Standard Framework			(iii)	3,426				3,426
More to Do (iv)				21,550	39,479	(35,764)		25,265
The Waverley Cafe Project			(v)	95				95
				87,083	40,214	(36,454)		90,843

nalysis of net as	sets between fu	nds
		Unrestricted	Designated	Restricted
		funds	funds	funds	Total
		2022	2022	2022	2022
Fixed assets		28,327	227,378		255,705
Cash and current	investments	934,078	164,554	103,254	1,201,886
Other current assets		228,636			228,636
Creditors less than	one year	(330,008)			(330,008)
Total		861,033	391,932	103,254	1,356,219
		Unrestricted	Designated	Restricted
		funds	funds	funds	Total
		2021	2021	2021	2021
Fixed assets		50,699	217,378		268,077
Cash and current	investments	763,002	164,554	90,843	1,018,399
Other current assets		268,227			268,227
Creditors less than	one year	(360,184)			(360,184)
Total		721,744	381,932	90,843	1,194,519

econciliatio	n of net in	come	to net cash flow from ope	rating activities
				Charity
				2022	2021
Net income	for the year			151,700	266,274
Interest receivable				(102)	(246)
Depreciation	of tangible	fixed	assets	34,884	40,659
Decrease in	debtors			39,591	85,307
(Decrease)	/ increase in	creditors		(30,176)	90,400
Net cash flow from operating			activities	195,897	482,394