| Page | ||||
|---|---|---|---|---|
| Trustees' annual report (incorporating the |
director's | report) | ||
| Independent auditor"s |
report to the members | 12 | ||
| Statement offinancial | activities (including | income and | ||
| expenditure account) |
17 | |||
| Statement offinancial | position | 18 | ||
| Notes to the financial | statements | 19 | ||
| The following pages | do not form part ofthe financial statements | |||
| Detailed statement of |
financial activities |
33 |
| Year | ended | 31 Decemb | er 2022 | ||||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| Unrestricted | Restricted | ||||||
| Income and endowments | Note | funds 6 |
funds 6 |
Total funds 6 |
Total funds E |
||
| Donations and legacies Charitable activities Investment income Other income |
5 6 7 8 |
103,938 143,157 6,737 8,841 |
30,477 | 134,415 143,157 6,737 8,841 |
124,027 129,136 28,497 2,230 |
||
| Total income | 262,673 | 30,477 | 293,150 | 283,890 | |||
| Expenditure | |||||||
| Expenditure on raising funds: |
|||||||
| Costs ofraising donations | and | ||||||
| legacies Expenditure on charitable |
activities | 9 10,11 |
42,114 250,623 |
341 6,478 |
42,455 257,101 |
14,018 233,902 |
|
| Total expenditure | 292,737 | 6,819 | 299,558 | 247,920 | |||
| Net (expenditure)/income | (30,064) | 23,658 | (6,406) | 35,970 | |||
| Transfers between funds | 15,152 | (15,152) | |||||
| Other recognised gains and |
losses | ||||||
| Other gains/(losses) | (28,132) | (28,132) | (4,900) | ||||
| Net movement in funds |
(43,044) | 8,506 | (34,538) | 31,070 | |||
| Reconciliation offunds |
|||||||
| Total funds brought forward |
683,905 | 69,805 | 753,710 | 722,640 | |||
| Total funds carried forward | 640,861 | 78,311 | 719,172 | 753,710 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Fixed assets | Note | 6 | 8 | r. | |||
| Tangible fixed assets Investments |
16 17 |
109,111 210,809 |
70,526 224,006 |
||||
| 319,920 | 294,532 | ||||||
| Current assets | |||||||
| Stock | 18 | 831 | |||||
| Debtors Cash at bank and |
in | hand | 19 | 6,528 404,419 |
15,641 458,990 |
||
| 410,947 | 475,462 | ||||||
| Creditors: amounts | falling | due within one year | 20 | 11,695 | |||
| Net current assets | 399,252 | 459,178 | |||||
| Total assets less | current | liabilities | 719,172 | 753,710 | |||
| Net assets | 719,172 | 753,710 | |||||
| Funds ofthe charity | |||||||
| Restricted funds Unrestricted funds |
78,311 640,861 |
69,805 683,905 |
|||||
| Total charity funds | 23 | 719,172 | 753,710 |
| Donations | Year end and legacies |
ed 31 December 2022 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| Donations | E | 8 | ||
| Donations | and gifts | 102,780 | 30,477 | 133,257 |
| Grants | ||||
| Sundry grants Grants received |
1,158 | 1,158 | ||
| 103,938 | 30,477 | 134,415 | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| E | 'Z | |||
| Donations | ||||
| Donations | and gifts | 101,850 | 101,850 | |
| Grants | ||||
| Sundry grants Grants received |
9,958 12,219 |
9,958 12,219 |
||
| 124,027 | 124,027 |
| Charitable | activities | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| Members donations Charity shop Fundraising events |
6 78,844 19,010 45,303 |
78,844 19,010 45,303 |
8 83,583 8,550 37,003 |
E 83,583 8,550 37,003 |
|
| 143,157 | 143,157 | 129,136 | 129,136 |
| clothes boutique and plant sales. |
The income is shown after deduction | ofassociated c |
, osts. |
|---|---|---|---|
| Fundrsising | Charity | ||
| Income Expenditure |
Events 6 47,190 (1,887) |
Shop 8 19,010 |
Total 6 66,200 (1,887) |
| Net Income | 45,303 | 19,010 | 64,313 |
| 7. | Investment income |
Y | ear | ended 31 Decem | ber 2022 | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2022 8 |
Funds f |
2021 | |||||
| Income from listed investments Gains on disposal offixed asset |
4,185 | 4,185 | 1,843 | 1,843 | ||||
| investments Bank interest receivable Investment income other |
UK | 755 | 755 | 22,997 382 |
22,997 382 |
|||
| investments | 1,797 | 1,797 | 3,275 | 3,275 | ||||
| 6,737 | 6,737 | 28,497 | 28,497 | |||||
| 8. | Other income | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2022 | Funds | 2021 | |||||
| 6 | ||||||||
| Other income | 8,841 | 8,841 | 2,230 | 2,230 | ||||
| 9. | Costs ofraising donations | and | legacies | |||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2022 | ||||||
| Wages and salaries Employer's NIC Pension costs Rates &water Light &heat Repairs &maintenance Insurance Legal and professional Telephone and post Other office costs Depreciation Audit fee Investment management Bank charges |
fees fee |
29,594 995 540 264 251 462 575 575 137 402 364 6,717 1,197 41 |
341 | 8 29,594 995 540 264 251 462 575 575 137 402 705 6,717 1,197 41 |
||||
| 42,114 | 341 | 42,455 |
| Costs ofraising dona | tions and legacies |
{corrrrn~) | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| Wages and salades Employer's NIC Pension costs Rates &water Light &heat Repairs &maintenance Insurance Legal and professional |
fees | F 3,593 41 64 211 80 1,065 382 |
8 | 3,593 41 64 211 80 1,065 382 |
| Telephone and post Other office costs Depreciation Audit fee Investment management Bank charges |
fee | 75 285 455 6,288 1,023 30 |
426 | 75 285 881 6„288 1,023 30 |
| 13,592 | 426 | 14,018 |
| Expenditur | e on charitable activities b |
y fund type | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| Therapies Fundraising and publicity Support costs |
148,147 23,194 79,282 |
E 6,478 |
8 148,147 23,194 85,780 |
|
| 250,623 | 6,478 | 257,101 | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| Therapies Fundraising and publicity Support costs |
5 138,986 19,481 67,338 |
8,097 | 5 138,986 19,481 75,435 |
|
| 225,805 | 8,097 | 233,902 |
| Activities | ||||||
|---|---|---|---|---|---|---|
| undertaken | Support | Total funds | Total fund | |||
| directly | costs | 2022 | 2021 | |||
| Therapies Fundraising |
and | publicity | 8 148,147 23,194 |
5 70,551 15,209 |
8 218,698 38,403 |
5 202,963 30,939 |
| 171,341 | 85,760 | 257,101 | 233,902 |
| Analysis ofsupport co | sts | |||||
|---|---|---|---|---|---|---|
| Fundraising | ||||||
| Therapies | and | publicity | Total 2022 | Total 2021 | ||
| Premises Depreciation Bank charges Insurance Motor vehicle expenses Telephone &postage Printing &Stationery Miscellaneous Legal &professional |
17,576 12,697 734 10,343 7,099 2,463 386 8,904 10,349 |
977 705 41 575 137 12,199 575 |
18,553 13,402 775 10,918 7,099 2,600 386 21,103 10,924 |
5 31,238 16,748 575 7,249 3,185 1,433 382 14,625 |
||
| 70,551 | 15,209 | 85,760 | 75,435 | |||
| Net (expenditure)fincome | ||||||
| Net (expenditure)/income | is stated after | charging/(crediting): | ||||
| 2022 | 2021 | |||||
| 5 | ||||||
| Depreciation oftangible fixed assets |
14,107 | 17,629 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| No. | No. | |||||
| Number Number Number Number Number |
of of of of of |
Therapists, Clinical and Care Staff Fundraisers Administrative staff Management staff Other staff - Cleaner (1)minibus driver (1) |
3 2 3 1 2 |
3 2 2 1 2 |
||
| 11 | 10 |
| Tangible fixed assets | Year ended | 31 Decembe | r 2022 | ||
|---|---|---|---|---|---|
| Land and | Fixtures and | Motor | |||
| buildings | fittings | vehicles | Hydropool | Total | |
| Cost | 6 | ||||
| At 1 January 2022 Additions |
174,193 | 201,283 | 41,086 | 52,692 | 416,562 52,692 |
| At 31December 2022 | 174,193 | 201,283 | 41,086 | 52,692 | 469,254 |
| Depreciation | |||||
| At 1 January 2022 Charge for the year |
170,180 803 |
159,751 8,308 |
16,105 4,996 |
346,036 14,107 |
|
| At 31December 2022 | 170,983 | 168,059 | 21,101 | 360,143 | |
| Carrying amount |
|||||
| At 31December 2022 | 3,210 | 33,224 | 19,985 | 52,692 | 109,111 |
| At 31 December 2021 | 4,013 | 41,532 | 24,981 | 70,526 |
| Cash or cash | Listed | Other | ||
|---|---|---|---|---|
| Cost or valuation | equivalents 6 |
investments | investments | Total f |
| At 1 January 2022 Additions Revaluations |
7,379 4,935 |
205,504 (27,448) |
11,123 10,000 (684) |
224,006 14,935 (28,132) |
| At 31 December 2022 | 12,314 | 178,056 | 20,439 | 210,809 |
| Impairment | ||||
| At 1 January 2022 and | ||||
| 31 December 2022 | ||||
| Carrying amount |
||||
| At 31 December 2022 | 12,314 | 178,056 | 20,439 | 210,809 |
| At 31 December 2021 | 7,379 | 205,504 | 11,123 | 224,006 |
| 18. | Stocks | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Stock | 6 831 |
||||
| 19. | Debtors | ||||
| 2022 | 2021 | ||||
| 5 | |||||
| Prepayments | and accrued income | 6,528 | 15,641 | ||
| 20. | Creditors: amounts | falling due within one year | |||
| 2022 | 2021 | ||||
| Trade creditors Accruals and deferred Other creditors |
income | 8 970 8,327 2,398 |
6,685 6,877 2,722 |
||
| 11,695 | 16,284 |
| The amount contribution Government |
recognised in income or expenditu plans was F2,347(2021:62,028). grants |
recognised in income or expenditu plans was F2,347(2021:62,028). grants |
re as an ex |
pense in relation to |
defined |
|---|---|---|---|---|---|
| The amounts | recognised in the financial statements |
for government | grants are as follows: | ||
| 2022 | 2021 | ||||
| 6 | |||||
| Recognised Government |
in income from donations grants income |
and legacies: | 12,219 |
| Year | ended 31 | December | 2022 | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Analysis | ofcharitable | funds | |||||||
| Unrestricted | funds | ||||||||
| General funds Refurbishment |
At 1 | Jan 2022 f 608,905 |
Income E 262,673 |
Expenditure E (292,737) |
Transfers (9,848) |
Gains and losses (28,132) |
31 | At Dec2022 E 540,861 |
|
| fund | 75,000 | 25,000 | 100,000 | ||||||
| 683,905 | 262,673 | (292,737) | 15,152 | (28,132) | 640,861 | ||||
| At 1 | Jan 2021 | Income | Expenditure | Transfers | Gains and losses |
31 | At Dec2021 |
||
| General funds Refurbishment |
E 569,312 |
283,890 | (239,397) | (4,900) | Z. 608,905 |
||||
| fund | 75,000 | 75,000 | |||||||
| 644,312 | 283,890 | (239,397) | (4,900) | 683,905 | |||||
| Restricted | funds | ||||||||
| At 1 Jan 2022 | Income | Expenditure | Transfers | Gains and losses |
31 | At Dec2022 |
|||
| Restricted | Fund | E 69,805 |
E 30,477 |
E' (6,819) |
E (15,152) |
E | 6 78,311 |
||
| At1 Jan2021 | Income | Expenditure | Transfers | Gains and losses |
31 | At Dec2021 |
|||
| E | E | E | |||||||
| Restricted | Fund | 78,328 | (8,523) | 69,805 |
| Analysis ofnet as | sets between funds |
|||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| 5 | ||||
| Tangible fixed assets Investments Current assets Creditors less than 1 year |
30,800 210,809 410,947 (11,695) |
78,311 | 109,111 210,809 410,947 (11,595) |
|
| Net assets | 640,861 | 78,311 | 719,172 | |
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| Tangible fixed assets | 36,434 | 34,092 | 70,526 | |
| Investments | 224,006 | 224,006 | ||
| Current assets Creditors less than |
1 year | 439,749 (16,284) |
35,713 | 475,462 (16,284) |
| Net assets | 683,905 | 69,805 | 753,710 |
| YEAR ENDED 31 DECEMB | ER | 2022 |
|||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Donations and gifts Investment income Grants receivable Bank interest receivable Other income |
6 | K 133,257 5,982 1,158 755 |
101,850 5,118 22,177 382 |
||
| Members donations Charity shop Fundraising events Art event Realised gain on investments Unrealised gain on investments TOTAL INCOME |
8,841 78,844 19,010 27,966 17,337 0 0 293,150 |
2,230 83,583 8,550 37,003 0 22,997 0 283,890 |
|||
| DIRECT COSTS: | |||||
| Wages and salaries Therapists and other professional Therapy costs insurance Art event costs Minibus expenses Investment management fees Accountancy and audit fees |
fees | 148,483 34,444 17,196 11,493 7,470 7,099 1,197 6,717 |
128,481 19,891 11,765 7,631 0 3,185 1,023 6,288 |
||
| INDIRECT COSTS: | 234,099 | 178,264 | |||
| Light and heat - Paid Light and heat - FITrepayments Printing and stationery Telephone and postage Repairs and maintenance Water rates General rates- Paid Bank charges Miscellaneous Depreciation Pension costs Legal and professional Unrealised loss on investments |
12,809 (7,793) 386 2,600 9,243 502 4,769 816 14,172 14,107 2,347 11,499 2~8132 |
7,271 (5,672) 382 1,508 26,767 378 3,850 605 14,910 17,629 2,028 0 4,900 |
|||
| 93,589 | 74,556 | ||||
| TOTAL EXPENDITURE | 327,688 | 252,820 | |||
| NET INCOMING/(OUTGOING) | RESOURCES FOR | THE YEAR | ~33,533 | 31,070 |