2022-03-31-accounts - The Apuldram Centre

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	Page
Trustees' report	1 - 4
Statement of trustees' responsibilities	5
Independent auditor'sreport	6-8
Statement of financial activities	9-10
Balancesheet	11
Statement of cash flows	12
Notesto the accounts	13-25
Detailed Income and Expenditure Accounts
-Summary
- Daycare services	27-28
• Supportedliving	29-30
-AdministrationAllocation	31

Currentfinancial year Unrestricted Restricted funds funds 2022 2022 Notes £ £ Incomefrom; Donationsandlegacies 3 99,517 100,209 Charitableactivities Daycareservices 4 24,404 338,171 Supported living 4 95,672 1,029,425 Saleofproduce and services 4 114,780 Investments 5 6,497 TotalIncome 340,870 1,467,805 ExPtoditurton; Raisingfunds 6 5,521 Charitableactivities Daycareservices 7 617,297 Supported living 7 1,018,952 Costs of produce and services 7 64,002 Total charitable expenditure 64,002 1,636,249 Totalexpenditure 69,523 1,636,249 Net lncomlng/(outgolng) resources before transfers 271,347 (168,444) Gross transfers between funds (134,264) 134,264 Net income/(expendlture) for the year/ Net movement In funds 137,083 (34,180) Fund balancesat1 April2021 2,146,394 34,180 Fund balances at31March2022 2,283,477	Total 2022 £ 199,726 362,575 1,125,097 114,780 6,497 1,808,675 5,521 617,297 1,018,952 64,002 1,700,251 1,705,772 102,903 102,903 2,180,574 2,283,477	Total 2021 £ 332,361 312,214 1,042,866 48,134 1,700 1,737,295 7,090 657,120 963,120 38,821 1,659,061 1,666,151 71,144 71,144 2,109,430 2,180,574

Priorflnanclalyear
Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Incomefrom;
Donations and legacies
3
239,391
92,970
Chadtableactiymes
Daycare services
4
16,540
295,674
Supported living
4
101,995
940,691
Saleofproduceandservices
4
48,134
Investments
5
1,700
TotalIncome
407,780
1,328,535
Expandityreon;
Raising funds
6
7,090
Charitableactiyjties
Daycare services
7
657,120
Supported living
7
963,120
Costs of produceandservices
7
38,821
Totalcharitable expenditure
38,821
1,620.240
Totalexpenditure
45,911
1,620.240
Net lncomlngl(outgoing)resourcesbefore transfers
361,849
(290,705)
Gross transfersbetweenfunds
(87,515)
67,515
Net lncome/(expendlture) fortheyear/
Net movement In funds
274,334
(203,190)
Fundbalancesat1 April 2020
1,872,060
237,370
Fundbalancesat31March2021
2,146,394
34,180

Total
2021
£
332,361
312,214
1,042,886
48,134
1,700
1,737,285
7,090
657,120
963,120
38,821
1,659,061
1,666,151
71,144
71,144
2,109,430
2,180,574

Notes Fixedassets Tangible assets 11 Current assets Debtors 12 Cashat bank and in hand Creditors: amounts falling due within one year 14 Netcurrent assets TotalHHI•lesscurrent liabilities Creditors: amounts falling due after morethanoneyear 15 Netassets Income funds Restrictedfunds 18 Unrestricted funds	2022 £ £ 2,054,309 146,982 301,984 448,946 (192,085) 256,861 2,311,170 (27,693) 2,283,477 2,283,477 2.283.477	2021 £ 93,334 475,613 568,947 (303,134)	t 1,950,880 265,813 2,216,693 (36,119) 2,160,574 34,180 2,146.394 2,180,574

		2022		2021
	Notes	£	£	£	£
CashflowsfromoperatingactlvltlH
Cash generatedfromoperations	21		8,00B		414,104
Investingactlvlties
Purchaseoftangible fixed assets		(181,539)		(465,055)
Proceedsondisposaloftangible fixed
assets		1,708
Interestreceived		6.497		1,700
NetcashusedInInvestingactivities			(173,334)		(463,355)
Financingactivities
Repaymentofbank loans		(6,323)		(6,196)
NetcashusedIn financingactivities			(8,323)		(8,196)
Netdecrease Incashandcash equlvalents			(173,649)		(57,447)
Cash andcashequivalentsatbeginningofyear			475,613		533,060
Cash and cash equivalentsatendofyear			301,964		475,613

Donationsandgifts Donationsfor the redevelopmentofthecentre Govemment grants Fortheyearended31March2021 Unrestricted Restricted funds funds 2022 2022 £ £ 17,567 81,950 99,517 239,391 100,209 100,209 92,970 Total 2022 £ 117,776 81,950 199,726	Total 2021 £ 144,569 58,790 129,002 332,361 332,361

Sales within charitable activities Services provided under contract Profit on saleoffixed assets Analysisbyfund Unrestrictedfunds Restrided funds	Daycare services 2022 £ - 360,867 1,708 362,575	Supported Saleof llvlng produce and services 2022 2022 £ £ - 114,780 1,125,097 - - - 1,125,097 114,780 95,672 114,780 1,029,425 -	Total 2022 £ 114,780 1,485,964 1,708 -- 1,602,452 234,856 1,367,596	Daycare services 2021 £ 312,214 312,214 16,540 295,674	Supported Saleof Total llvlng produce and 2021 services 2021 2021 £ £ £ - 48,134 48,134 1,042,886 - 1,355,100 1,042,886 48,134 1,403,234 -- 101,995 48,134 166,669 940,891 - 1,236,565 -- 1,042,886 48,134 1,403,234
	24,404 338.171 362,575
		1,125,097 114,780	1,602,452	312,214	1,042,886

5	Investments
		2022	2021
		£	£
	Rents other	6,497	1,700
		--	--
6	Ralelngfunds
		2022	2021
		£	£
	fundra;s;ngandpublicity
	Support costs	5,521	7,090
		5,521	7,090
		--	--

Staff costs Establishment costs Transport Profit on disposaloffixedassets Bad and doubtful debts Irrecoverable VAT Shareofsupport costs (see note 8) Shareofgovernance costs (see note 8) Analysisbyfund Unrestrictedfunds Restricted funds Fortheyear ended31March2021 Unrestricted funds Restricted funds	Daycare Supported Coetsof services ltvlngproduceand services £ £ £ 372,794 909,725 212,557 66,512 64,002 12,624 1,847 10,505 597,975 988,589 64,002 9,587 15,064 9,735 15,299 617,297 1,018,952 64,002 64,002 617,297 1,018,952 - 617,297 1,018,952 64,002 38,821 657,120 963,120 657,120 963,120 38,821	Total 2022 £ 1,282,519 343,071 14,471 10,505 1,650,566 24,651 25,034 1,700,251 64,002 1,636,249 1,700,251	Total 2021 £ 1,129,794 364,371 19,095 60,111 1,042 20,842 1,595,265 32,086 31,720 1,659,061 38,821 1,620,240 1,659,061

8 Supportcosts Establishment costs Transport Auditfees Legal and professional Bureau charges IrrecoverableVAT Loss on disposaloffixed assets Staffcosts Analysedbetween Fundraising Charitableactivities		SupportGovernance costs costs £ £ 30,148 24 11,585 5,154 3,123 5,172 30,172 25,034 5,521 24,651 25,034 30,172 25,034	2022 £ 30,148 24 11,585 5,154 3,123 5,172 55,206 5,521 49,685 55,206	2021Basisofallocation £ 39,158Backoffice overheads 18Backofficetravelcosts 9,116Governance 4,974 Governance 3,277 Govemance 12,917 Govemance Governance 1,323 113Governance 70,896 7,090 63,806 70,896
		30,172

2022 Number 58 Employmentcosts 2022 £ Wagesandsalaries 1,165,630 Socialsecuritycosts 93,157 Other pension costs 23,732 1,282,519	2021 Number 55
	2021 £ 1,036,919 74,134 18,741
	1,129,794

Tangible fixed assets
Co&t At1 April 2021 Additions Disposals At31March 2022 Depreciationandimpairment At1 April 2021 Depreciation charged in the year Eliminated in respectofdisposals At31March 2022 Carryingamount At31March 2022 At31March 2021 Debtors Amounts falling duewithinone year: Trade debtors Other debtors Prepayments and accrued income Loansand overdrafts Bank loans Payable within one year Payable afteroneyear	Freehold bulldlnga £ 2,256,203 166,620 2,422,823 382,628 49,200 431,826 1,990,997 1,873,576	Plantand Flxtur.aandMotorvehlclea equipment flttlnga £ £ £ 93,839 23,014 43,869 14,919 (2,228) (23,124) 106,530 23,014 20,745 46,292 4,918 32,200 20,436 3,296 5,166 (2,228) (23,125) 64,500 8,216 14,261 42,030 14,798 6,484 47,547 18,088 11,669 2022 £ 87,275 10,276 49,431 146,982 2022 £ 35,940 8,247 27,693			Total £ 2,416,925 161,539 (25,352) 2,573,112 466,036 78,120 (25,353) 518,803 2,054,309 1,950,880 2021 £ 65,239 1,815 26,280 93,334 2021 £ 44,263 8,144 36,119
			18,088

				2022 £ 35,940 8,247 27,693

2022 Notes £ Bank loans 13 8,247 Other taxationandsocial security 22,621 Tradecreditors 70,891 Other creditors 4,282 Accruals and deferred income 86,044 192,085	2021 £ 8,144 35,038 95,621 11 164,320
	303,134

		2022	2021
	Notes	£	£
Bank loans	13	27,693	36,119

Redevelopment fund Kiosk reopening Decking Amenity Block Kitchen	MovementInfunds Movementinfunds Balanceat Incoming Resources Balanceat Incoming Resources 1April2020 resoun:es expended 1 April2021 resources expended £ £ £ £ £ £ 230,020 58,790 (288,810) 7,350 (7,350) 34,180 34,180 (34,180) 90,209 (90,209) 10,000 (10,000) 237,370 92,970 (296,160) 34,180 100,209 (134,389) Balance at 31March 2022 £	MovementInfunds Movementinfunds Balanceat Incoming Resources Balanceat Incoming Resources 1April2020 resoun:es expended 1 April2021 resources expended £ £ £ £ £ £ 230,020 58,790 (288,810) 7,350 (7,350) 34,180 34,180 (34,180) 90,209 (90,209) 10,000 (10,000) 237,370 92,970 (296,160) 34,180 100,209 (134,389) Balance at 31March 2022 £

Analysis of net assets belwHn funds	Analysis of net assets belwHn funds
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	2022	2022	2022	2021	2021	2021
	£	£	£	£	£	£
Fundbalancesat31
March 2022 are
representedby:
Tangibleassets	2,054,309		2,054,309	1,950,880		1,950,880
Currentassets/(liabilities)	256.861		256,861	231,633	34,180	265,813
Longtermliabilities	(27,693)		(27,693)	(36,119)		(36,119)
	2,283,477		2,283,477	2,146,394	34,180	2,180,574

Withinoneyear Betweentwo and five years	2022 £ 2,580 2,580 5,160	2021 £

	2022	2021
	£	£
Aggregate compensation	164,226	160,206

Cashgeneratedfromoperations		2022	2021
		£	£
Surplusforthe year		102,903	71,144
Adjustments for:
Investment income recognisedinstatementoffinancial activities		(6,497)	(1,700)
(Gain)/loss on disposal of tangible fixed assets		(1,708)	60,773
Depreciation and impairmentoftangible fixedassets		78,110	66,839
Movements in working capital:
(lncrease)/decrease in debtors		(53,646)	4J,J89
(Oecrease)/increase in creditors		(111,152)	173,659
Cash generated from operations		8,008	414,104
AnalysisofchangesInnetfunds
	At1 Aprll 2021	Cash flowsAt31March2022
	£	£	£
Cash at bankandin hand	475,613	(173,649)	301,964
Loans falling due within one year	(13,144)	(103)	(8,247)
Loans falling dueaftermore than one year	(36,119)	8,426	(27,693)
	431 ,350	(165,326)	266,024

2022 £ £ 338.171 114,779 {641002} 50,777 9 3.412 89,905 50,000 11.193 543,467 367,912 41881 (372,793) 17,339 202 1,582 104,852 14,837 1,280 6,618 11,822 (2,250) 561275 (212,557) 9,603 3,021 (12,624)	2022 £ £ 338.171 114,779 {641002} 50,777 9 3.412 89,905 50,000 11.193 543,467 367,912 41881 (372,793) 17,339 202 1,582 104,852 14,837 1,280 6,618 11,822 (2,250) 561275 (212,557) 9,603 3,021 (12,624)	2021 £ £. 295,674 48,134 {38,821} 9,313 6,760 5,304 107,030 2,750 426,831 320,250 465 (320,715) 6,803 1,405 4,441 153,074 8,778 784 12,000 924 4,554 431605 (236,368) 13,340 31889 (17,229)	2021 £ £. 295,674 48,134 {38,821} 9,313 6,760 5,304 107,030 2,750 426,831 320,250 465 (320,715) 6,803 1,405 4,441 153,074 8,778 784 12,000 924 4,554 431605 (236,368) 13,340 31889 (17,229)
367,912 41881		320,250 465
	(372,793) (212,557) (12,624)		(320,715) (236,368) (17,229)
17,339 202 1,582 104,852 14,837 1,280 6,618 11,822 (2,250) 561275		6,803 1,405 4,441 153,074 8,778 784 12,000 924 4,554 431605
9,603 3,021		13,340 31889

Baddebt provision Administration expenses (allocation) TOTAL EXPENDITURE Gains and lossesonsaleofassets Surplus/(deficit)ofincome over expenditure for the year	(19,322) (617,296} 1,708 (72,121) (1,021) (24,814} (600,147) (56,973) (230,289)

2022 £ 902,105 7619 2,710 979 25,571 13,265 1,310 105 867 7,495 14210 480 1,367 £ 95,649 1,029,425 23 42,924 1,168,021 (909,724) (66,512) (1,847)	2022 £ 902,105 7619 2,710 979 25,571 13,265 1,310 105 867 7,495 14210 480 1,367 £ 95,649 1,029,425 23 42,924 1,168,021 (909,724) (66,512) (1,847)	2021 £ £ 94,036 940,891 525 66,472 7434 1,109,358 808,112 967 (809,079) 2,578 1,147 53,542 67 7,974 1,809 475 733 5,217 15,641 (89,183) 253 238 1.375 (1,866) (21)	2021 £ £ 94,036 940,891 525 66,472 7434 1,109,358 808,112 967 (809,079) 2,578 1,147 53,542 67 7,974 1,809 475 733 5,217 15,641 (89,183) 253 238 1.375 (1,866) (21)
	1,168,021
	(909,724) (66,512) (1,847)		(809,079) (89,183) (1,866) (21)
2,710 979 25,571 13,265 1,310 105 867 7,495 14210		2,578 1,147 53,542 67 7,974 1,809 475 733 5,217 15,641
480 1,367		253 238 1.375

IrrecoverableVAT Administrationexpenses(allocation) TOTAL EXPENDITURE Gainsandlossesonsaleofassets Surplus/(deficit) ofincomeover expenditure for the year	(10,505) {30,363) (1,018,951)	(20,841) (38,992) (959,982) (3,137)
		146,239

ADMINISTRATION
Establishment expenses Repairs, consumables and cleaning Insurance Telephone Printing, postage and stationery Advertising General sundries Depreciation Transport expenses Petrol, repairs, mileage allowance & taxi Other expenses Bureau charges Staff salaries, NIC&Pension Allowance Staff training&recruitment Accountancy, audit and bank charges Legal Irrecoverable VAT Gains and losses on saleofassets TOTAL EXPENDITURE ALLOCATION Daycare Independent living CostofGenerating Funds	2022 £ £ 13,615 715 2,874 2,228 3,000 90 7.626 (30,148) 24 {24) 3,123 11,585 5,154 5,172 {25,034) (55,206) (19,322) (30,363) (5,521) (55,206)		2021 £ £ 22,888 622 2,671 4,306 1,000 738 6,933 (39,158) 18 (18) 3,277 73 40 9,116 4,974 12,917 1,323 (31,720) (70,896) (24,814) (38,992) {7,090) (70,896)
	24			18
	3,123 11,585 5,154 5,172		3,277 73 40 9,116 4,974 12,917 1,323

		(55,206) (19,322) (30,363) (5,521) (55,206)			(70,896) (24,814) (38,992) {7,090) (70,896)