2022-03-31-accounts - Limbless Association

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Trustees' Report		1	to	15
Independent Examiner's	Report		16
Statement ofFinancial	Activities		17
Balance Sheet
Notes to the Financial	Statements	19	to	29

						31.3.22	31.3.21
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Voluntary income				75,495	324,719	400,214	487,673
Activities for generating	funds			81,219		81,219	54,574
Investment income				3,149		3,149	4,032
Total				159,863	324,719	484,582	546,279
EXPENDITURE ON
Raising funds				87,977		87,977	60,743
Charitable activities
Charitable activities				130,813	293,323	424,136	297,583
Total				218,790	293,323	512,113	358,326
Net gains on investments				469		469	22,786
NET INCOME/(EXPENDITURE)				(58,458)	31,396	(27,062)	210,739
Transfers between funds			10	~75,606)	75,606
Net movement in funds				(134,064)	107,002	(27,062)	210,739
RECONCILIATION	OF FUNDS
Total funds brought forward				501,024	118,061	619,085	408,346
TOTAL FUNDS CARRIED FORWARD				366,960	225,063	592,023	619,085

	Balance Sheet	Balance Sheet
	31st	March 2022
				31.3.22	31.3.21
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	13	20,576	6,532	27,108	30,178
Investments	14	149,041		149,041	148,572
		169,617	6,532	176,149	178,750
CURRENT ASSETS
Debtors	15	32,649	38,006	70,655	23,332
Cash at bank and in hand		206,125	180,525	386,650	456,394
		238,774	218,531	457,305	479,726
CREDITORS
Amounts falling due within one year	]6	(41,431)		(41,431)	(39,391)
NET CURRENT ASSETS		197,343	218,531	415,874	440,335
TOTAL ASSETS LESSCURRENT
LIABILITIES		366,960	225,063	592,023	619,085
NET ASSETS		366,960	225,063	592,023	619,085
FUNDS
Unrestricted funds				366,960	501,024
Restricted funds				225,063	118,061
TOTALFUNDS				592,023	619,085

				31.3.22	31.3.21
Donations				22,9]8	49,219
Legacies				227,186	270,500
Grants				150,110	167,954
				400,214	487,673
ACTIVITIES FOR GENERATING			FUNDS
				31.3.22	31.3.21
Legal panel				40,500	39,875
Events and	other income			29,045	95
Advertising	income			11,674	14,604
				81,219	54,574
INVESTMENT INCOME
				31.3.22	31.3.21
CAF Income and growth		fund		3,120	3,799
Interest receivable				29	233
				3,149	4,032

6.	RAISING FUNDS	RAISING FUNDS
	Raising donations and		legacies						31.3.22	31.3.21
	Staff costs								21,525	14,708
	Miscellaneous	office costs							306	273
	Rent, rates and	water							4,691	4,379
	Advertising								8,445	9,859
	Telephone Events and fundraising		costs including		Step forward		printing	costs	1,297 36,644	1,388 21,355
	Website costs								4,311	2,236
	Light and heat Project travel, accommodation Printing, postage and stationery			and subsistence					312 1,892 3,066	248 1,757 1,740
	Legal and professional Depreciation								1,183 4,305	1,245 1,555
									87,977	60,743
7.	CHARITABLE ACTIVITIES COSTS
								Direct
								Costs (see	Support
								note 8)	costs	Totals
	Charitable activities
								352,245	71,891	424,136
8.	DIRECT COSTS OF		CHARITABLE ACTIVITIES
									31.3.22	31.3.21
	Staffcosts								259,627	115,026
	Admin and office costs									961
	Rent								7,505	6,569
	Postage and stationery Advertising								2,311 11,260	1,324 15,195
	Project travel,	accommodation		and subsistence					15,230	13,088
	Marketing and	Communication		costs	including	Step	forward	publications
	costs								21,071	26,055
	Website costs									2,236
	Legal and professional Direct project costs Telephone								12,976 8,444 8,890	7,271 27,182 2,874
	Donations								625	1,026
	Depreciation								4,306	3,205
									352,245	222,012

					31.3.22	31.3.21
Administrative staff					16	10
No employees received emoluments			in excess of560,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL				ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
INCOME	AND ENDOWMENTS		FROM
Voluntary	income			283,070	204,603	487,673
Activities Investment	for generating income	funds		54,574 4,032		54,574 4,032
Total				341,676	204,603	546,279
EXPENDITURE ON
Raising funds				60,743		60,743
Charitable	activities
Charitable	activities
				138,717	158,866	297,583
Total				199,460	158,866	358,326
Net gains	on investments			22,786		22,786
NET INCOME				165,002	45,737	210,739

		Notes to the Financial Statements - continued for the Year Ended 31st March 2022	Notes to the Financial Statements - continued for the Year Ended 31st March 2022	Notes to the Financial Statements - continued for the Year Ended 31st March 2022	Notes to the Financial Statements - continued for the Year Ended 31st March 2022	Notes to the Financial Statements - continued for the Year Ended 31st March 2022
12.	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
					Unrestricted	Restricted	Total
					funds	funds	funds
	RECONCILIATION		OF FUNDS
	Total funds brought	forward			336,022	72,324	408,346
	TOTAL FUNDS CARRIED FORWARD				501,024	118,061	619,085
13.	TANGIBLE FIXEDASSETS
					Fixtures
					and	Computer
					fittings	equipment	Totals
	COST
	At 1st April 2021 Additions				34,174 7,040	14,467 2,807	48,641 9,847
	At 31stMarch 2022				41,214	17,274	58,488
	DEPRECIATION
	At 1st April 2021 Charge for year				13,422 7,660	5,041 5,257	18,463 12,917
	At 31st March 2022				21,082	10,298	31,380
	NET BOOK VALUE
	At 31stMarch 2022				20,132	6,976	27,108
	At 31stMarch 2021				20,752	9,426	30,178
14.	FIXEDASSET INVESTMENTS
							Listed
							investments
	MARKET VALUE
	At 1st April 2021 Revaluations						148,572 469
	At 31stMarch 2022						149,041
	NET BOOK VALUE
	At 31stMarch 2022						149,041
	At 31stMarch 2021						148,572
	There were no investment			assets outside the UK.

Cost or valuation at 31stMarch 2022 is represented by:
		Listed
		investments
Valuation in 2022		469
Valuation in 2021		22,786
Valuation in 2020 Cost		(15,581) 141,367
		149,041
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR	31.3.22	31.3.21
Trade debtors Other debtors Prepayments and accrued income	26,975 43,680	19,666 1,316 2,350
	70,655	23,332
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	31.3.22	31.3.21
Trade creditors Social security and other taxes Accruals and deferred income	23,584 3,847 14,000	24,222 7,669 7,500
	41,431	39,391

The mov	ement o	n deferred income was as follows:
			31.3.22	31.3.21
Brought Deferred Deferred	forward income income	as at 1st April recognised released	4,000 4,000 ~4,0005	45,152 4,000 ~45,152)
Balance	carried	forward as at 31stMarch	4,000	4,000

Minimum lease payments under non-cancellable operatin	g leases fall due as follows:
	31.3.22	31.3.21
Within one year Between one and five years	956 3,319	541 3,029
In more than five years	3,427
	7,702	3,570

MOVEMENT IN FU	NDS
					Net	Transfers
					movement	between	At
				At 1.4.21	in funds	funds	31.3.22
Unrestricted funds
General fund				501,024	(58,458)	(75,606)	366,960
Restricted funds
Support and Connect	Glasgow			9,581			9,581
Limbless Association	Children's		Fund	4,305	(4,305)
Support Connect Hub Peer Support Project	Project			15,362 87,644	(109,124) 12,981	93,762	100,625
Virtual Speaking Iraqi Project Support Connect Hub	Project	—Ireland		1,169	(1,169) 123732 9,281	(18,156)	105,576 9,281
				118,061	31,396	75,606	225,063
TOTAL FUNDS				619,085	~27,062)		592,023

MOVEMENT IN FUNDS - con	MOVEMENT IN FUNDS - con	MOVEMENT IN FUNDS - con	tinued	tinued
Net movement in funds, included			in the above are as follows:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
Unrestricted funds
General fund				159,863	(218,790)	469	(58,458)
Restricted funds
Limbless Association	Children's		Fund		(4+05)		(4,305)
Support Connect Hub Peer Support Project Virtual Speaking Iraqi Project Support Connect Hub	Project Project	—Ireland		10,800 140,831 163,807 9,281	(119,924) (127,850) (1,169) (40,075)		(109,124) 12,981 (1,169) 123,732 9,281
				324,719	~293,323		31,396
TOTAL FUNDS				484,582	f512,113)	469	~27,062)

				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3.21
Unrestricted funds
General fund			336,022	165,002		501,024
Restricted funds
Support and Connect Limbless Association	Glasgow Children's	Fund	10,000 14,943	(419) (10,638)		9,581 4,305
Support Connect Hub Peer Support Project Virtual Speaking	Project		8,326 39,055	9,918 45,707 1,169	(2,882) 2,882	15,362 87,644 1,169
			72,324	45,737		118,061
TOTAL FUNDS			408,346	210,739		619,085

MOVEMENT IN FUNDS	MOVEMENT IN FUNDS	- continued	- continued
Comparative net movement		in funds, included		in the above are as follows:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
Unrestricted funds
General fund				341,676	(199,460)	22,786	165,002
Restricted funds
Support and Connect Limbless Association Support Connect Hub Peer Support Project Virtual Speaking	Glasgow Children's Project		Fund	53,463 105,979 45,161	(419) (10,638) (43,545) (60,272) ~43,992)		(419) (10,638) 9,918 45,707 1,169
				204,603	~158,866)		45,737
TOTAL FUNDS				546,279	i358,326)	22,786	210,739

member ofthe entity's key	management personn	el:
					31.3.22	31.3.21
Legal panel donations received Legal expenses					5,000	5,000 1,553
Trade receivables					10,000	5,000
There were no disclosable	related party transactions		during the previous	year.
FINANCIAL INSTRUMENTS
					31.3.22	31.3.21
Financial assets
Financial assets measured (SOFA)	at fair value through	the	statement of financial	activity	149,041	148 572