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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|
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||||||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|
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|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|
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||||||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|
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|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|
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|||||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|
##
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|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|
##
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|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|
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