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##
|Reference and Administrative
Details||
|---|---|
|Trustees'
Report|2to 6|
|Statement
ofTrustees'
Responsibilities||
|Independent
Examiner's
Report||
|Statement
of Financial Activities||
|Balance Sheet|10|
|Statement
ofCash Flows||
|Notes to the Financial Statements|12to 25|
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||||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||||Note|fundsf|fundsf|2023f|
|Income and Endowments||from:||||||
|Charitable
activities, donations|||&legacies||145,273|397,111|542,384|
|Investment
income|||||2,999||2,999|
|Other income|||||4,224|5000|9,224|
|Total income|||||152,496|402,111|554,607|
|Expenditure
on:||||||||
|Charitable
activities|||||157,560|427,109|584,669|
|Total expenditure|||||157,560|427,109|584,669|
|Net income|||||(5,064)|(24,998)|(30,062)|
|Transfers
between|funds||||7,206|7,206||
|Net movement
in funds|||||2,142|32,203|30,062|
|Reconciliation
offunds||||||||
|Total funds brought|forward||||319,998|37,819|357,817|
|Total funds carried|forward|||19|322,140|5,616|327,756|
||||||Unrestricted|Restricted|Total|
|||||Note|funds
f|funds
f|2022|
|Income and Endowments||from:||||||
|Charitable
activities, donations|||&legacies||153,467|371,678|525,145|
|Investment
income|||||746||746|
|Other income|||||11,636|23,885|35,521|
|Total income|||||165,849|395,563|561,412|
|Expenditure
on:||||||||
|Charitable
activities|||||125,338|409,466|534,804|
|Total expenditure|||||125,338|409,466|534,804|
|Net income|||||40,511|(13,903)|26,608|
|Transfers
between|funds||||4,666|4,666||
|Net movement
in funds|||||35,845|9,237|26,608|
|Reconciliation
offunds||||||||
|Total funds brought|forward||||284,153|47,056|331,209|
|Total funds carried|forward|||19|319,998|37,819|357,817|
##
||||||Note|2023f|2022|
|---|---|---|---|---|---|---|---|
|Fixed assets||||||||
|Tangible assets|||||12|19,795|2,261|
|Current assets||||||||
|Debtors|||||13|11,705|49,245|
|Investments|||||14|160,000|160,000|
|Cash at bank||and|in hand||15|198,513|193,000|
|||||||370,218|402,245|
|Creditors: Amounts||||falling due within one year|16|62,257|46,689|
|Net current|assets|||||307,961|355,556|
|Net assets|||||20|327,756|357,817|
|Funds ofthe||charity:||||||
|Restricted||||||5,616|37,819|
|Unrestricted||income||funds||||
|Unrestricted|funds|||||236,695|239,998|
|Designated|funds|||||85,445|80,000|
|Total funds|||||20|327,756|357,817|
##
##
|||||||2023|2022|
|---|---|---|---|---|---|---|---|
||||||Note|||
|Cash flows from operating||activities||||||
|Net cash income/(expenditure)||||||(30,062)|26,608|
|Adjustments
to cash flows||from noncash||items||||
|Depreciation|||||12|5,237|7,387|
|Accrued expenses||||||4,132|2,053|
|Working capital adjustments||||||||
|Debtors|||||13|37,540|(37,424)|
|Creditors|||||16|5,371|4,390|
|(Decrease)/increase
in deferred|||income||17|6,067||
|Net cash flows from operating||activities||||28,285|3,014|
|Cash flows from investing||activities||||||
|Purchase oftangible fixed assets|||||12|22,772||
|Net (decrease)/increase
in|cash||and cash equivalents|||5,513|3,014|
|Cash and cash equivalents|at 1||April|||353,000|349,986|
|Cash and cash equivalents|at 31 March|||||358,513|353,000|
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|3
Income from c|haritable
act|ivities||||
|---|---|---|---|---|---|
||||Unrestricted|||
||||funds|Restricted|Total|
||||General|funds|fundsf|
|Donations||||||
|CATCH|||9,000||9,000|
|Other donations|||4,901||4,901|
|Grants||||||
|Devon County Council Core Grant|||63,292||63,292|
|Teignbridge
District Council|||52,130||52,130|
|Action for Children||||16,100|16,100|
|Healthwatch||||15,838|15,838|
|Quids4Kids||||48,184|48,184|
|Victim Support||||5,141|5,141|
|DASWAC/ABC||||||
|Devon Carers||||7,925|7,925|
|Fairer Charging||||13,143|13,143|
|Heat Well for Less||||||
|Empower||||12,178|12,178|
|MAPS||||49,212|49,212|
|Access to Justice||||143,157|143,157|
|Help to Claim||||1,760|1,760|
|Multiple Sclerosis|Advocacy|||14,000|14,000|
|Household
Support Fund (TDC)||||||
|Household
Support Fund (Fuel)||||1,152|1,152|
|COVID Outbreak|Management|Fund (COMF)||10,240|10,240|
|Outreach|||15,950||15,950|
|Homes for Ukraine||||23,778|23,778|
|Awards
for All||||10,000|10,000|
|Clothworkers
Guild||||10,000|10,000|
|Trussell Trust||||3,995|3,995|
|Mid Devon PCN||||7,052|7,052|
|Independent
Age||||4,256|4,256|
|Total for 2023|||145,273|397,111|542,384|
|Total for 2022|||153,467|371,678|525,145|
##
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##
|4
In|come from investments|||||
|---|---|---|---|---|---|
|||Unrestricted||||
|||funds|Restricted|Total||
|||General|fundsf|funds||
|Bank|interest receivable|2,999|||2,999|
|Total|for 2023|2,999|||2,999|
|Total|for 2022|746|||746|
##
|5
Other income|||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Restricted|Total|
|||General|funds|funds|
|Other income (training,|ITsupport)|4,224||4,224|
|Partner funds (HITS Foodbank)|||5000|5000|
|Total for 2023||4,224|5000|9,224|
|Total for 2022||11,636|23,885|35,521|
##
|6
Expen|diture
on charitable
acti|vities
by fund type|||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Restricted|Total|
|||General|funds|funds|
|Charitable|activities|127,622|345,034|472,656|
|Support Costs||29,938|82,075|112,013|
|Total for|2023|157,560|427,109|584,669|
|Total for|2022|125,338|409,466|534,804|
##
##
|7
Analysis ofsupport|7
Analysis ofsupport|and governance|costs|||
|---|---|---|---|---|---|
|||||2023f|2022f|
|Staff costs||||11,309|8,923|
|Premises||||52,395|42,793|
|Communications
and IT||||17,105|13,429|
|General Office||||7,148|5,480|
|Finance Costs||||96|90|
|Governance
costs||||12,449|9,250|
|Depreciation,
amortisation||and other similar||||
|costs||||5,237|7,387|
|Sundry expenses||||191|1,175|
|Reference materials||||6,050|4,510|
|Advertising
and publicity||||33|59|
|||||112,013|94,990|
|Governance costs||||||
||||||Total funds|
||||||f.|
|Independent
examiner fees|||||4,500|
|Examination
ofthe financial statements|||||2,430|
|Trustees
remuneration||and expenses|||1,503|
|Legal 8 Consultancy|fees||||4,016|
|Total for 2023|||||12„449|
|Total for 2022|||||9,250|
##
##
|9 Staff costs
The aggregate
payroll costs were as follows:|||
|---|---|---|
||2023|2022|
|Staff costs during the year were:|||
|Wages and salaries|404,905|374,211|
|Social security costs|25,344|21,569|
|Pension costs|19,208|10,379|
||449,457|406,159|
##
|2023||2022||
|---|---|---|---|
|No||No||
||19||18|
|10|Independent|examiner's|remuneration|||||
|---|---|---|---|---|---|---|---|
|||||2023f||2022f||
|Examination
ofthe||financial statements|||2,430||1,900|
|Other|financial services||||4,500||2,340|
||||||6,930||4,240|
##
##
##
##
|12
Tangible fixed assets||||||||
|---|---|---|---|---|---|---|---|
||Land|and|Fixtures|and||||
||Buildings
f||Fittings
f||Equipment
f||Totalf|
|Cost||||||||
|At 1 April 2022||83,433||26,592|36,874||146,899|
|Additions||22,772|||||22,772|
|At 31 March 2023|106,205|||26,592|36,874||169,671|
|Depreciation||||||||
|At 1 April 2022||83,433||24,619|36,586||144,638|
|Charge for the year||4,554||395||288|5,237|
|At 31 March 2023||87,987||25,014|36,874||149,875|
|Net book value||||||||
|At 31 March 2023||18,218||1,578|||19,796|
|At 31 March 2022||||1,973||288|2,261|
|13
Debtors|||
|---|---|---|
||2023f|2022f|
|Trade Debtors|7,268|38,108|
|Prepayments|4,437|11,137|
||11,705|49,245|
|14
Investments|||
||2023f|2022f|
|Short-term
investments|160,000|160,000|
|15
|Cash and cash equivalents|||
|---|---|---|---|
|||2023f|2022f|
|Cash|at bank|198,513|193,000|
|Short|term deposits|160,000|160,000|
|||358,513|353,000|
##
##
##
##
|16
Cre|ditors: am|ounts
falling|due within one year|||
|---|---|---|---|---|---|
|||||2023f|2022|
|Trade creditors||||8,022|4,452|
|Accruals||||11,762|7,632|
|Deferred|income|||33,125|27,058|
|Social security and||other taxes||6,108|6,786|
|Pension|creditor|||542|105|
|Other creditors||||2,698|656|
|||||62,257|46,689|
|17
Deferred income||||||
|||||2023|2022f|
|Deferred|income at 1 April 2022|||27,058|34,367|
|Resources deferred||in the period||33,125|27,058|
|Amounts|released|from previous|periods|27,058|34,367|
|Deferred|income at year end|||33,125|27,058|
##
##
##
##
|19
Movement
o|f|Funds|||||||
|---|---|---|---|---|---|---|---|---|
|||||||||Balance at|
|||||Balance at|Incoming|Resources||31 March|
|||||1 April 2022|resources
F|expended|Transfers
f|2023|
|Unrestricted
funds|||||||||
|General unrestricted||(incl outreach)||239,998|152,496|(157,560)|1,760|236,694|
|Designated
(Innovation)||||80,000||||80,000|
|Designated
(HVAC||depreciation)|||||5,446|5,446|
|||||319,998|152,496|157,560|7,206|322,140|
|Restricted funds|||||||||
|Action for Children||||5,684|16,100|(19,794)||1,990|
|Healthwatch|||||15,838|(15,838)|||
|Quids4Kids||||2,083|48,184|(48,742)||1,525|
|Victim Support|||||5,141|(5,141)|||
|DASWAC/ABC|||||||||
|Devon Carers|||||7,925|(7,925)|||
|Fairer Charging|||||13,143|(13,143)|||
|Heat Well for Less|||||||||
|Empower||||4,307|12,178|(14,385)||2,101|
|Debt Project (MAPS)|||||49,212|(49,212)|||
|Access to Justice||||25,745|143,157|(168,902)|||
|Help to Claim|||||1,760||(1,760)||
|Multiple Sclerosis|Advocacy||||14,000|(14,000)|||
|Household
Support||Fund (TDC)|||||||
|Household
Support||Fund (Fuel)|||1,152|(1,152)|||
|COVID Outbreak|Management||Fund||||||
|(COMF)|||||10,240|(10,240)|||
|Homes for Ukraine|||||23,778|(23,778)|||
|Awards for All|||||10,000|(10,000)|||
|Clothworkers
Guild|||||10,000|(4,554)|(5,446)||
|Trussell Trust|||||3,995|(3,995)|||
|Mid Devon PCN|||||7,052|(7,052)|||
|Independent
Age|||||4,256|(4,256)|||
|HITS Foodbank|||||5,000|5,000|||
|Total restricted funds||||37,819|402,111|427,109|7,206|5,616|
|Total funds||||357,817|554,607|584,669||327,756|
##
||||||||||Balance at|
|---|---|---|---|---|---|---|---|---|---|
|||||Balance at||incoming|Resources||31 March|
|||||1 April
f|2021|resources|expended|Transfers
f|2022|
|Unrestricted
funds||||||||||
|General unrestricted||(incl outreach)||284,153||165,849|(125,338)|(84,666)|239,998|
|Designated||||||||80,000|80,000|
|||||284,153||165,849|125,338|4,666|319,998|
|Restricted funds||||||||||
|Action for Children|||||8,289|16,100|(18,705)||5,684|
|Healthwatch||||||13,158|(13,158)|||
|Quids4Kids||||6,052||48,184|(52,153)||2,083|
|Victim Support||||||5,141|(5,141)|||
|DASWAC/ABC||||||8,181|(8,181)|||
|Devon Carers||||||4,725|(4,725)|||
|Fairer Charging||||||14,356|(14,356)|||
|Heat Well for Less||||||1,265|(1,265)|||
|Empower||||||8,041|(3,734)||4,307|
|Debt Project (MAPS)||||5,589||38,438|(44,027)|||
|Access to Justice||||24,215||144,418|(142,888)||25,745|
|Help to Claim||||2,911||29,776|(32,687)|||
|Multiple Sclerosis|Advocacy|||||6,000|(6,000)|||
|Household
Support Fund (TDC)||||||32,674|(37,340)|4,666||
|Household
Support Fund (Fuel)||||||2,284|(2,284)|||
|COVID Outbreak|Management||Fund|||||||
|(COMF)||||||22,822|22,822|||
|Total restricted
funds||||47,056||395,563|409,466|4,666|37,819|
|Total funds||||331,209||561,412|534,804||357,817|
##
##
##
##
##
|||Unrestricted||Total funds at|
|---|---|---|---|---|
|||funds|Restricted|31 March|
|||General
f|funds|2023|
|Tangible|fixed assets|19,795||19,795|
|Current|assets|364,602|5,616|370,218|
|Current|liabilities|62,257||62,257|
|Total net assets||322,140|5,616|327,756|
|||Unrestricted||Total funds at|
|||funds|Restricted|31 March|
|||General|funds|2022|
|||f|||
|Tangible|fixed assets|2,261||2,261|
|Current|assets|364,426|37,819|402,245|
|Current|liabilities|46,689||46,689|
|Total net assets||319,998|37,819|357,817|
##
##
|The total future
minimum
lease payments
under non-cancellab|le
operating
leases are as|follows:.|
|---|---|---|
||2023|2022|
|||R|
|Not later than a year|23,520|17,644|
|Later than one year and not later than five years|88,200|29,406|
||111,720|47,050|
##
##
|Income from char|it|able
activit|ies|||
|---|---|---|---|---|---|
|||||2023|2022f|
|Donations
&grants||||||
|CATCH||||9,000|5,250|
|Other donations||||4,901|915|
|Devon County Council Core Grant||||63,292|63,292|
|Teignbridge
District||Council||52,130|52,130|
|Action for Children||||16,100|16,100|
|Healthwatch||||15,838|13,158|
|Quids4Kids||||48,184|48,184|
|Victim Support||||5,141|5,141|
|DASWAC/ABC|||||8,181|
|Devon Carers||||7,925|4,725|
|Fairer Charging||||13,143|14,356|
|Heat Well for Less|||||1,265|
|Empower||||12,178|8,041|
|MAPS||||49,212|38,438|
|Access to Justice||||143,157|144,418|
|Help to Claim||||1,760|29,776|
|Multiple Sclerosis|Advocacy|||14,000|6,000|
|Household
Support||Fund (TDC)|||8,789|
|Household
Support||Fund (Fuel)||1,152|2,284|
|COVID Outbreak|Management||Fund (COMF)|10,240|22,822|
|Outreach||||15,950|21,880|
|National
CA (Single||Queue)|||10,000|
|Homes for Ukraine||||23,778||
|Awards for All||||10,000||
|Clothworkers
Guild||||10,000||
|Trussell Trust||||3,995||
|Mid Devon PCN||||7,052||
|Independent
Age||||4,256||
|||||542,384|525,145|
|Investment
Income||||||
|Bank interest||||2,999|746|
|Other income||||||
|Partner funds (2023||- HITS foodbank; 2022 - HSF TDC)||5000|23,885|
|Rental income|||||300|
|Other income||||4,224|11,336|
|||||9,224|35,521|
|Total Income||||554,607|561,412|
##
##
##
|Expenditure
on charit|a|ble
activities|||
|---|---|---|---|---|
||||2023f|2022f|
|Activities
undertaken||directly|||
|Wages and salaries|||404,905|374,211|
|Employers
NIC|||25,344|21,569|
|Pension costs|||19,208|10,379|
|Other LCA adviser fees|||6,761|8,592|
|Travel costs|||6,551|158|
|Other interest payable|and similar charges||||
|Other direct costs|||4,886|1,020|
|Partner Payments|||5,000|23,885|
||||472,656|439,814|
|Support Costs|||||
|Operating
leases|||26,356|25,258|
|Equipment
rental|||4,957|4,957|
|Utility expenses|||4,026|3,943|
|Repairs &maintenance|||16,269|9,644|
|Insurance|||5,744|3,949|
|Sundry expenses|||191|1,175|
|Book-keeping|||5,772|3,742|
|Professional fees|||4,016|4,201|
|Independent
Examiner's||fee|6,930|5,048|
|Telephone|||4,270|5,789|
|Printing,
postage and stationery|||7,148|5,480|
|Depreciation|||5,237|7,387|
|Staff and training costs|||5,536|5,181|
|Information
and books|||6,050|4,510|
|Photocopier
and computer|||7,878|2,683|
|Advertising
and publicity|||32|59|
|Trustees expenses|||1,503|1,894|
|Bank charges|||96|90|
||||112,013|94,990|
|Total expenditure|||584,669|534,804|
|Net Income|||30,062|26,608|