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2022-03-31-accounts

Page
Chair's Report
Trustees'
Annual
Report
Statements
of Trustees'
Responsibilities
Independent
Examiner's
Report
Statement
of Financial
Activities
Balance Sheet 10
Notes to the Financial Statements

Name Priority Management Priority Management Limited
Company number 01967563
Charity number 702851
Registered Office Riverside Learning 8 Education Centre,
Hyslop Street,
Liverpool,
England,
L8 5UA
Board ofTrustees The Board ofTrustees are also its directors. Members are elected
by Annual General Meetings of the members of the council in
accordance
with the
Articles of Association.
Trustees J Hughes
M Taxman
N P Turner
Company Secretary L Bennett
Independent Examiner Paula Sanchez ACCA
c/o LCVS,
151 Dale Street,
Liverpool,
L2 2AH
Bankers HSBC City Branch,
99-101 Lord Street,
Liverpool
L2 6PG
Signe beh Ifofthe Board ofTrustees
es, Trustee Date

Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
Income and endowments
from:
Donations
and legacies
3a 70 70 30
Charitable
activities
3b 62,028 24,053 86,081 98,082
Other trading
activities
3c 4,175 4,175 3,130
Investments 3d 4 4 3
Total income 66,277 24,053 90,330 101,245
Expenditure
on:
Charitable
activities
80,420 15,931 96,35'I 107,966
Total expenditure 80,420 15,931 96„351 107,966
Net (expenditure)/income (14,143) 8,122 (6,021) (6,721)
Gain(losses)
on investments
assets
31
Net Movement
in funds
(14,112) 8,122 (5,990) (6,648)
Total funds brought forward 10, 11 203,768 779 204,547 211,195
Total funds carried forward 9-11 189,656 8,901 198,557 204,547

Unrestricted Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
b. Charitable
activities:
K f F
Alternative
education
Programme
492 492 16,869
HMRC Job Retention Scheme 12,609 12,609 17,270
Liverpool
city council Business
Support Grant
10,000
National
Lottery Awards
for All 9,948 9,948
Steve Morgan
Foundation
4,393
Vocational
Training
48,927 48,927 49,550
Workers Education
Association
14,105 14,105
62,028 24,053 86,081 98,082
Income from charitable activities in 2021 comprised 293,689 unrestricted funds and
restated E4.393 related to restricted funds
c. Other trading
activities:
F
Rent contribution 4,175 4,175 3,130
Other trading
activities income for 2021 related
wholly to unrestricted
funds
d. Investments:
Bank interest
Dividends
4
Investments Investments income for 20 income for 20 21 related
wholly to un
restricted
funds
4. Expenditure on charitable activities
Direct Support & Tota I Total
Charitable Governance 2022 2021
Expenditure Costs
E E F
Provision
training
of education and 86,236 10,115 96„351107,966

2022 2021
Direct Charitable Expenditure:
Staff salary costs 56,977 53,835
Pension 1,110 1,400
Freelance tutors 7,500 12,500
Other staff costs 268 268
Volunteer expenses 66
Running
costs
6,616 10,778
Covid 19emergency food 4,348
Course fees 4,899 3,330
Travel expenses 890
Depreciation 8,800 8,800
86,236 96,149
2022 2021
Support 8 Governance Costs:
Staff salary costs 1,410 1,746
Office Costs 2,177 1,660
Bank charges 132 166
Companies
House
filing fee 13
Marketing 504 662
Subscriptions
and
memberships 595 1,815
Insurance 3,660 3,851
DBSfees 155 129
HMRC interest 10 200
Payroll fees 232 390
Accountancy 910 725
Depreciation 317 473
10,115 11,817
Total charitable
activities
96,351 107,966
f15,931 (2021:E4,776) of the a bove expenditure
relat
es to restric
b. Staff Costs 2022 2021
F
Staff salaries 58,387 55,581
Social security costs
Pension 'I,1'I0 1,400
59,497 56,981

No out-of-pocket
expenses were rei
Tangible
fixed assets
mbursed
to trus
tees
during
the
year (2021
Freehold Fixtures, Total
property Fittings
&
Equipment
Cost or revaluation
As at 1"April 2021
250,000 E
63,678
313,678
Balance as at31"March 2022 250,000 63,678 313,678
Accumulated
Depreciation
As at 1"April 2021
61,601 62,716 124,317
Charge for the year 8,800 317 9,117
Balance as at31"March 2022 70,401 63,033 133,434
Net Book Value at31"March
2022
179,599 645 180,244
Net Book Value at31"March
2021
188,399 962 189,361

Fixed asset investments
2022 2021
Market Value at beginning
year
of 295 222
Unrealised
gain during year
31 73
Market value at end ofyear 326 295
Cost at end ofyear

7. Debtors
2022 2021
F
Debtors 2,105
Prepayment 1,159 1,004
3,264 1,004
8.Creditors: amounts falling due within one year
Creditors: amounts
falling due
within one year
2022 2021
F
Accruals 910 725
Creditors 1,687
Other creditors 98
Tax and Social security 563 379
1,571 2,791

Analysis
o
f net assets betwe en
funds
en
funds
2022 Tangible Investments Net current Total
fixed assets assets
Unrestricted Funds E
General
Fund
166,906 326 (29,673) 137,559
Designated Fund 39,281 39,281
Revaluation Reserve 12,816 12,816
179,722 326 9,608 189,656
Restricted Funds
Big Lottery Fund Grant 522 522
National
Lottery Awards
All
for 8,379 8,379
522 8,379 8,901
Totals 180,244 326 17,987 198,557
2021 Tangible Investments Net current Total
fixed assets assets
Unrestricted Funds f. E E
General
Fund
175,013 295 (16,093) 159,215
Designated Fund 30,984 30,984
Revaluation Reserve 13,569 13,569
188„582 295 14,891 203,768
Restricted Funds
Big Lottery Fund Grant 779 779
Totals 189,361 295 14,891 204,547

Movement in the ear
2022 at Funds
Beginning
ofyear
F
Income Expenditure Investment
Gains
Transfer
Between
Funds
E
Funds
at End
ofyear
General
Fund
159,215 66,277 (79,667) 31 (8,297) 137,559
Designated
Fund
30,984 8,297 39,281
Revaluation
Reserve
13,569 (753) (-) 12,816
203,768 66,277 (80,420) 31 189,656
Movement in the ear
2021 at Funds
Beginning
Income Expenditure Investment
Gains
Transfer
Between
Funds
at End
ofyear Funds ofyear
F
General
Fund
158,592 96,852 (102,436) 73 6,134 159,215
Designated
Fund
37,118 (6,134) 30,984
Revaluation
Reserve
14,323 (754) (-) 13,569
210,033 96,852 (103,190) 73 203,768