2023-03-31-accounts - The Apuldram Centre

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		Page
Report ofthe Trustees	1	to 5
Report ofthe Independent Auditors	6	Io 9
Statement ofFinancial Activities		10
Balance Sheet
Cash Flow Statement		12
Notes tothe Cash Flow Statement		13
Notes tothe Financial Statements	14	Io 25

					2023	2022
			Unrestricted	Restricted	Total	Total
INCOME AND ENDOWMENTS	FROM	Notes	fund F	funds f	funds f	fundsf
Donations and legacies		3	21,725	54,620	76,345	199,726
Charitable activities		5
Daycare services Supported living Costs ofproduce and services			391,055 1,169,068 85,438		391,055 1,169,068 85,438	362,575 1,125,097 114,780
Investment income		4	7,335		7,335	6,950
Total			1,674,621	54,620	1,729,241	1,809,128
EXPENDITURE ON
Raising funds		6	13,511		13,511	5,445
Charitable activities
Daycare services Supported living Costs ofproduce and services			569,431 1,093,990 47,527	12,188	581,619 1,093,990 47,527	613,880 1,022,898 64,002
Total			1,724,459	12,188	1,736,647	1,706,225
NET INCOME/(EXPENDITURE)			(49,838)	42,432	(7,406)	102,903
RECONCILIATION OF FUNDS
Total funds brought forward			2,283,477		2,283,477	2,180,574
TOTAL FUNDS CARRIED FORWARD			2,233,639	42,432	2,276,071	2,283,477

	BALANCE SHEET
	31 MARCH 2023
		2023	2022
	Notes	6	6
FIXEDASSETS
Tangible assets	13	1,992,927	2,054,309
CURRENT ASSETS
Debtors Cash at bank	14	115,208 339,508	146,982 301,964
		454,716	448,946
CREDITORS
Amounts falling due within one year	15	(151,667)	(192,085)
NET CURRENT ASSETS		303,049	256,861
TOTAL ASSETSLESSCURRENT
LIABILITIES		2,295,976	2,311,170
CREDITORS
Amounts falling due after more than one	year 16	(19,905)	(27,693)
NETASSETS		2,276,071	2,283,477
FUNDS	20
Unrestricted funds Restricted funds		2,233,639 42,432	2,283,477
TOTAL FUNDS		2,276,071	2,283,477

		FOR T	HE YEAR ENDE	D 31 MARCH 2023
			Notes	2023	2022 f
Cash flows from	operating	activities
Cash generated from operations			1	61,443	14,052
Net cash provided	by operating activities			61,443	14,052
Cash flows from	investing	activities
Purchase oftangible fixed assets Sale oftangible fixed assets				(16,312)	(181,539) 1,708
Interest received				431	453
Net cash used in	investing activities			(15,881)	(179,378)
Cash flows from	financing	activities
Loan repayments	in year			(8,018)	(8,323)
Net cash used in	financing activities			(8,018)	(8,323)
Change in cash	and cash	equivalents
in the reporting period Cash and cash equivalents		at the		37,544	(173,649)
beginning ofthe	reporting	period		301,964	475,613
Cash and cash equivalents		at the end
ofthe reporting	period			339,508	301,964

RECONCILIATION ACTIVITIES	OF	NE	T (EXPENDITURE	)/INCOME TO NET CASH	FLOW FROM	OPERATING
					2023	2022
					F
Net (expenditure)/income			for the reporting	period (as per the
Statement of Financial		Activities)			(7,406)	102,903
Adjustments for:
Depreciation charges					77,694	78,110
Profit on disposal of	fixed assets					(1,708)
Interest received					(431)	(453)
Decrease/(increase)	in debtors				31,774	(53,648)
Decrease in creditors					(40,188)	(111,152)
Net cash provided	by operations				61,443	14,052
ANALYSIS OF CHANGES			IN NET FUNDS
				At 1.4.22	Cash flow	At 31.3.23
					6	6
Net cash
Cash at bank				301,964	37,544	339,508
				301,964	37,544	339,508
Debt
Debts falling due within		1 year		(8,247)	230	(8,017)
Debts falling due after 1		year		(27,693)	7,788	(19,905)
				(35,940)	8,018	(27,922)
Total				266,024	45,562	311,586

					2023	2022
					E	6
Donations					76,345	117,776
Grants						81,950
					76,345	199,726
Grants received,		included	in the above, are as follows:
					2023 6	2022 f
Job Retention	Scheme					6,590
Adult Social Care		Infection Control				75,360
						81,950
INVESTMENT	INCOME
					2023 6	2022 f
Rents received					6,904	6,497
Deposit account interest					431	453
					7,335	6,950
All investment	income is derived from assets held in the United			Kingdom.
INCOME FROM		CHARITABLE ACTIVITIES
			Activity		2023 f	2022 f
Services provided		under
contract			Daycare services		391,055	360,867
Other income			Daycare services			1,708
Services provided		under
contract			Supported living		1,169,068	1,125,097
Sales within charitable
activities			Costs ofproduce and services		85,438	114,780
					1,645,561	1,602,452

CHARITA	BLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs 6	note 8) F	Totals
Daycare services		559,473	22,146	581,619
Supported	living	1,059,184	34,806	1,093,990
Costs of produce and services		47,527		47,527
		1,666,184	56,952	1,723,136

					Governance
			Management	Finance	costs	Totals
				F	6	E
Raising donations		and legacies	3,077	348	2,903	6,328
Daycare services			10,765	1,217	10,164	22,146
Supported	living		16,923	1,912	15,971	34,806
			30,765	3,477	29,038	63,280

							2023	2022
				Raising
				donations
				and	Daycare	Supported	Total	Total
				legacies f	services f	living E	activities E	activities E
Telephone				616	2,159	3,392	6,167	2,874
Postage and		stationery		256	897	1,410	2,563	2,228
Sundries				244	846	1,336	2,426	49
Establishment		costs		1,329	4,650	7,307	13,286	13,680
Insurance				92	324	509	925	715
Depreciation		oftangible
and heritage		assets		540	1,889	2,969	5,398	7,626
				3,077	10,765	16,923	30,765	27,172
Finance
							2023	2022
				Raising
				donations
				and	Daycare	Supported	Total	Total
				legacies E	services E	living E	activities 6	activities f
Bank charges				348	1,217	1,912	3,477	3,578
Governance		costs
							2023	2022
				Raising
				donations
				and	Daycare	Supported	Total	Total
				legacies	services	living	activities	activities
					F	E	6	E
Auditors'	remuneration			890	3,115	4,895	8,900	11,325
Auditors'	remuneration		for
non audit	work			26	91	143	260	260
Legal and professional				1,103	3,860	6,066	11,029	5,154
Bureau charges				328	1,148	1,803	3,279	3,123
Irrecoverable		VAT		556	1,950	3,064	5,570	5,172
				2,903	10,164	15,971	29,038	25,034

				Unrestricted	Restricted	Total
				fund E	funds f	funds f
INCOME	AND ENDOWMENTS	FROM
Donations	and legacies			99,517	100,209	199,726
Charitable	activities
Daycare services				362,575		362,575
Supported	living			1,125,097		1,125,097
Costs ofproduce and services				114,780		114,780
Investment	income			6,950		6,950
Total				1,708,919	100,209	1,809,128
			Page 20			continued. ..

COMPARATIVES FOR THE	COMPARATIVES FOR THE	STATEMENT	OF FINANCIAL	ACTIVITIES -continued	ACTIVITIES -continued
				Unrestricted	Restricted	Total
				fund	funds	funds
				F	6	6
EXPENDITURE ON
Raising funds				5,445		5,445
Charitable activities
Daycare services				479,491	134,389	613,880
Supported living				1,022,898		1,022,898
Costs ofproduce and services				64,002		64,002
Total				1,571,836	134,389	1,706,225
NET INCOME/(EXPENDITURE)				137,083	(34,180)	102,903
RECONCILIATION	OF FUNDS
Total funds brought	forward			2,146,394	34,180	2,180,574
TOTAL FUNDS CARRIED FORWARD				2,283,477		2,283,477
TANGIBLE FIXEDASSETS
				Fixtures
		Freehold	Plant and	and	Motor
		property f	machinery f	fittings f	vehicles f	Totals F
COST
At 1 April 2022		2,422,823	106,530	23,014	20,745	2,573,112
Additions		6,509	7,172	2,631		16,312
Disposals			(2,711)			(2,711)
At 31 March 2023		2,429,332	110,991	25,645	20,745	2,586,713
DEPRECIATION
At 1 April 2022		431,826	64,500	8,216	14,261	518,803
Charge for year		47,681	21,143	3,684	5,186	77,694
Eliminated on disposal			(2,711)			(2,711)
At 31 March 2023		479,507	82,932	11,900	19,447	593,786
NET BOOKVALUE
At 31 March 2023		1,949,825	28,059	13,745	1,298	1,992,927
At 31 March 2022		1,990,997	42,030	14,798	6,484	2,054,309

14.	DEBTORS:AMOUNTS F	AL	LING DUE WITHIN ONE YEAR
				2023 f	2022 6
	Trade debtors			65,844	87,275
	Other debtors			2,968	10,276
	Prepayments and accrued	income		46,396	49,431
				115,208	146,982
15.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
				2023	2022
				6
	Bank loans and overdrafts Trade creditors	(see note 17)		8,017 42,190	8,247 70,891
	Social security and other taxes			38,012	22,621
	Other creditors			11	4,282
	Accruals and deferred income			63,437	86,044
				151,667	192,085
				2023	2022
				F
	Brought forward			6,422
	Amount released to incoming		resources	(6,422)
	Amount deferred in year			10,380	6,422
	Carried forward			10,380	6,422
16.	CREDITORS: AMOUNTS	FALLING DUE AFTER MORE THAN ONE YEAR
				2023 f	2022 f
				19,905	27,693
17.	LOANS
	An analysis ofthe maturity	of	loans is given below:
				2023 8	2022 f
	Amounts falling due within	one year on demand:
	Bank loans			8,017	8,247
	Amounts falling due between Bank loans - 2-5years		two and five years:	19,905	27,693

	Minimum lease payments under non	-cancellable operating	leases fall due	as follows:
				2023 f	2022 f
	Within one year			5,220	5,220
	Between one and five years			870	6,090
				6,090	11,310
19.	ANALYSIS OF NET ASSETSBETWEEN FUNDS
				2023	2022
		Unrestricted	Restricted	Total	Total
		fund F	funds f	funds 6	funds
	Fixed assets	1,992,927		1,992,927	2,054,309
	Current assets	412,284	42,432	454,716	448,946
	Current liabilities	(151,667)		(151,667)	(192,085)
	Long term liabilities	(19,905)		(19,905)	(27,693)
		2,233,639	42,432	2,276,071	2,283,477
20.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.4.22	in funds f	31.3.23
	Unrestricted funds
	General fund		2,283,477	(49,838)	2,233,639
	Restricted funds
	Awards for all (digital data)			4,932	4,932
	Covered walkway			37,000	37,000
	Daycare - cooking equipment			500	500
				42,432	42,432
	TOTAL FUNDS		2,283,477	(7,406)	2,276,071

Net mov	ement	in funds, incl	ude	d in the above	are as follows:
					Incoming	Resources	Movement
					resources 6	expended E	in funds f
Unrestricted		funds
General	fund				1,674,621	(1,724,459)	(49,838)
Restricted funds
Shower	stretcher				7,200	(7,200)
Awards	for all	(digital data)			9,920	(4,988)	4,932
Covered	walkway				37,000		37,000
Daycare	- cooking equipment				500		500
					54,620	(12,188)	42,432
TOTALFUNDS					1,729,241	(1,736,647)	(7,406)
Comparatives		for movement		in funds
						Net
						movement	At
					At 1.4.21	in funds	31.3.22
					F		F
Unrestricted		funds
General	fund				2,146,394	137,083	2,283,477
Restricted funds
Decking					34,180	(34,180)
TOTAL	FUNDS				2,180,574	102,903	2,283,477
Comparative		net movement	in	funds, included	in the above are as follows:
					Incoming	Resources	Movement
					resources f	expended F	in funds
Unrestdicted		funds
General	fund				1,708,919	(1,571,836)	137,083
Restricted funds
Decking						(34,180)	(34,180)
Amenity	Block				90,209	(90,209)
Kitchen					10,000	(10,000)
					100,209	(134,389)	(34,180)
TOTAL	FUNDS				1,809,128	(1,706,225)	102,903