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2022-08-31-accounts

Page
Reference and administrative details ofthe Charity, its Trustees and advisers
Trustees'
report		 2-10
Independent auditors' report on the financial statements 11-14
Consolidated statement offinancial activities 15
Consolidated balance sheet
Charity balance sheet 17
Consolidated statement ofcash flows 16
Notes to the financial statements 19-37

Restricted Unrestricted Total Total
funds funds funds funds
Note 2022
6		 2022 2022f 2021
6
Income from:
Other trading
activities		 4,531,051 4,531,051 4,577,253
Other income 12,577
Total income 4,531,051 4,531,051 4,589,540
Expenditure
on:
Raising funds 4,707,248 4,707,248 4,494,552
Total expenditure 4,707,248 4,707,248 4,494,552
Net (expenditure)/income before
taxation (176,197) (176,197) 95,278
Taxation 8,329 8,329 (43,587)
Net movement in funds (167,868) (167,868) 5'l,591
Reconciliation offunds:
Total funds brought forward 723 1,408,975 1,409,698 1,358,107
Net movement in funds (167,868) (167,868) 51,591
Total funds carried forward 723 1,241,107 1,241,830 1,409,598

CONSOLIDATED BALANCE SHEET
AS AT 31AUGUST 2022
Note 2022f 2021
Fixed assela
Intangible assets 9 51,669 40,096
Tangible assets 10 800,030 1,012,549
8S1,699 1,052 645
Current assets
Debtors 12 5,224,638 4,801,675
Cash at bank and in hand 869,937 941,406
6,094,575 5,743,081
Creditors: amounts
year		 falling due within one
13		 (5,614~) (5,280, 162)
Net current assets 480,131 482,919
Total assets less current liabSities 1,331,830 1,515,564
Creditors: amounts
than one year		 falling due after more
14		 (15,866)
Provisions
for liabilities		 (90,000) (90,000)
Net assets excluding pension asset 1,241,830 1,409,698
Total net assets 1,241,830 1,409,698
Charity funds
Restricted funds 17 723 723
Unrestricted
funds		 17 1,241,107 1,408,975
Totalfunds 1,241,830 1,409,698

2022 2021
Note 8
Fixed assets
Investments 11,183 11,183
11,183 11,183
Current assets
Debtors 12 57 67
Cash at bank and in hand 831 876
888 943
Net current aseete 898
Total ssssla lese current liabilities 12,081 12,126
Net assets excluding pension asset 12,081 12,126
Total net assets 12,081 12,126
Charityfunds
Restricted funds 17 723 723
Unrestricted funds 17 11,358 11,403
Total funds 12,081 12,126

CONSOLIDATED STATEMENT OF CASH FLOWS CONSOLIDATED STATEMENT OF CASH FLOWS CONSOLIDATED STATEMENT OF CASH FLOWS CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31AUGUST 2022
2022
6		 2021f
Cash flows from operating activities
Net cash used
in operating		 activities 25,547 283,735
Cash flows from investing activities
Purchase of intangible
assets		 (24,575) (34,537)
Purchase oftangible
fixed assets		 (66,819) (59,807)
Net cash used in investing activities (91,394) (94,344)
Cash flows from financing activities
Repayments
offinance leases		 (4,563) (4,273)
Interest paid (62) (34)
HP interest
paid		 (997) (1,288)
Government
grants received		 12,577
Net cash (used in)/provided by financing activities (5,622) 6,982
Change
in cash and cash		 equivalents in the Year (71,469) 196,373
Cash and cash equivalents at the beginning ofthe Year 941,406 745,033
Cash and cash equivalents at the end of the Year 869,937 941,408
The notes on pages 19to 37 form part ofthese financial statements

3. Income from other trading activities
Income from non charitable trading activities
Sales
Sales
4. Other incoming resources
Unrestricted Total
funds funds
2022 2022
E 5
4,531,051 4,531,051
Unrestricted Total
funds funds
2021f 2021
4,577,253 4,577,253
Total
funds
2022
5
Unrestricted Total
funds funds
2021
5		 2021f
Other operating income 12,577 12,577

Group Group
2022 2021
2
Wages and salaries 1,081,833 979,347
Social security costs 136,654 121,934
Contribution to defined contribution pension schemes 21,265 19,328
1,239,752 1,120,609
Group Group
2022 2021
No. No.
Employees 58 45
Group Group
2022 2021
No. No.

Taxation
2022f 2021
5
Corporation
tax
Current tax on net (expenditure)/income for the Year (6,329) 43,562
Adjustments
in respect ofprevious
periods		 125
Taxation on net (expenditure)/income (8,329) 43,687
The tax assessed
for the Year		 is lower than is lower than (2021 (2021 - h/gher than) the standard rate of corporation tax in
the UK of 19%(202'I - f9%).The differences are explained
below:
2022 2021
F 8
Net (expenditure)/income
before		 tax (176,197) 95,278
Net (expenditure)/income
multiplied		 by the standard rate ofcorporation tax
in the UK of 19(2021 - 19%/. (33,477) 18,'I03
Effects of:
Expenses
not deductible
for tax		 purposes,
other than		 goodwill amortisation
and impairment 332
Depreciation
for Year in excess		 ofcapital allowances 24,714 25,587
Increase or decrease
in pension		 fund prepayment leading to an
increase/(decrease)
in taxation		 93 (3)
Unrelieved
tax losses carried forward		 9
Total tax charge for the Year (6,329) 43,687

Develop- Computer
ment software Goodwill Total
6 8
Cost
At 1 September 2021 25,559 15,893 11,181 52,633
Additions 736 23,839 24,575
At 31 August 2022 26,295 39,732 11,181 77,208
Amortisation
At 1 September 2021 1,356 11,181 12,537
Charge for the year 5,056 7,946 13,002
At 31 August 2022 6,412 7,946 11,181 25,539
Net book value
At 31 August 2022 19,883 31,786 51,669
At 31August 2021 24,203 15,893 40,096

Long-term
leasehold Plant and Motor Fixtures Office
property
f		 machinery
f		 vehicles
f		 and fittings
f		 equipment
f		 Total
f
Cost orvaluation
At 1 September 2021 656,652 471,757 35,302 323,743 1,235,651 2,723,105
Additions 9,274 355 57,190 66,819
At 31 August 2022 656,652 481,031 35,302 324,098 1,292,841 2,789,924
Depreciation
At 1 September 2021 333.331 395,540 26,476 280,975 674,233 1,710,555
Charge for the Year 80,830 42,475 8,826 17,924 129,284 279,339
At 31 August 2022 414,161 438,015 35,302 298,899 803,517 1,989,894
Net book value
At 31 August 2022 242,491 43,016 25,199 489,324 800,030
At 31August 2021 323,321 76,216 8,826 42,768 551,418 1,012,549

Investments
In
subsidiary
companies
Charity 8
Cost orvaluation
At 1 September 2021 11,183
At 31 August 2022 11,183
Net book value
At 31August 2022 11,183
At 31August 2021 11,183
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Group Group Charity Charity
2022
6		 2021f 2022
6		 2021
8
Due after more than one year
Amounts
owed by group undertakings
Other debtors 40,000 40,000
40,000 40,000
Due within one year
Trade debtors 3,870,784 3,735,445
Other debtors 1,101,730 805,082 67
Prepayments
and accrued income		 212,124 220,148
5,224,638 4,801,875 67 67
Creditors: Amounts falling due within one year
Group Group
2022 2021
5
Trade creditors 215,630 259,942
Corporation
tax		 43,552
Other taxation and social security 34,880 33,103
Obligations
under finance lease and hire purchase		 contracts 15,866 4,553
Other creditors 344,833 195,019
Accruals and deferred income 5,003,235 4,742,973
5,614,444 5,280,182

Group Group
2022f 2021
5
Net obligations under finance lease and hire purchase contracts 15,855

Group Group Charity Charity
2022f 2021f 2022
6		 2021f
Financial assets
Financial assets measured at fair value
through income and expenditure 869,937 941,406 831 876

2022 2021
6
At the beginning ofthe year 90,000 90,000
90,000 90,000

The deferred tax liability is made up as follows:
Group Gmup
2022
6		 2021f
Accelerated capital allowances (90,000) (90,000)
(90,000) (90,000)

Statement offunds - current Y ear
Balance at 1 Balance at
September 31August
2021f Income
f		 Expenditure f Taxation
f		 2022
f
Unrestricted
funds
General Funds 1,408,975 4,531,051 (4,707,248) 8,329 1,241,107
Restricted funds
Doris Barry award 723 723
Total offunds 1,409,698 4,531,051 (4,707,248) 8,329 1,241,830
Statement offunds - prior Year
Balance at Balance at
1 September 31August
2020f Income
f		 Expenditure f Taxation
f		 202'I
f
Unrestricted
funds
General Funds 1,357,384 4,589,840 (4,494,562) (43,687) 'l,408,975
Restricted funds
Doris Barry award 723 723
Total offunds 1,358,107 4,589,840 (4,494,562) (43,687) 1,409,698

Summary offunds - current Ye ar
Balance at 1 Balance at
September 31August
2021f Income
f		 Expenditure
f		 Taxationf 2022f
General funds 1,408,975 4,531,051 (4,707,248) 8,329 1,241,107
Restricted funds 723 723
1,409,698 4,531,051 (4,707,248) 8,329 1,241,830
Summary offunds - prior Year
Balance at Balance at
1 September 31August
2020f Income Expendituref Taxation 2021f
General funds 1,357,384 4,589,840 (4,494,5S2) (43,S87) 1,408,975
Restricted funds 723 723
1,358,107 4,589,840 (4,494,552) (43,587) 1,409,S98

Analysis ofnet assets between funds - current year
Restricted Unrestricted Total
funds funds funds
2022
f		 2022 2022f
Tangible fixed assets 800,028 800,028
Intangible fixed assets 51,559 51,669
Debtors due after more than one year 40,000 40,000
Current assets 723 5,053,552 6,054,575
Creditors due within one year (5,614,444) (5,614,444)
Provisions for liabilities and charges (90,000) (90,000)
Total 723 1,241,105 1,241,828

Group Group
2022
6		 2021f
Net
income/expenditure		 for the year (as per Statement of Financial
Activities) (167,868) 51,591
Adjustments
for:
Depreciation
and amorlisation		 292,341 295,243
Interest
paid		 1,060 1,322
Decrease/(increase) in debtors (411,611) 387,128
Increase/(decrease in creditors 366,541 (430,540)
Taxation charge (8,329) 43,S87
Corporation
tax paid		 (46,587) (52,119)
Government
grant		 (12,577)
Net cash provided by operating activities 25,547 283,735
Cash in hand
Total cash and cash equivalents
Group Group
2022 2021
8
869,937 941,405
869,937 941,40S
At 1
September New finance At 31
2021
f		 Cash flows
6		 leases
F		 August 2022
f
Cash at bank and in hand 941,406 (71,469) ~ 869,937
Finance leases (20,429) 4,563 (15,866)
920,977 (71,469) 4,563 854,071

under non- can cellable
operating
leases as follows:
Group Group Charity
2022 2021
E		 2021f
Not later than 1 year 622,159 815,909
Later than 1 year and not later than 5 years 1,544,318 2,434,845
2,166,477 3,251,754