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