2022-03-31-accounts

Reference and Administrative Details	Reference and Administrative Details	Reference and Administrative Details
Trustees' Report			2to 5
Independent Examiner's		Report
Statement ofFinancial		Activities	7to 8
Balance Sheet			9to 10
Notes to the Financial	Statements		11 to 26

				Reference and	Administrative	Administrative	Administrative	Details
Trustees				R0 Gibson
				KA Jamieson
				SJReardon
				JDowden
Secretary				M A Holmes
Charity Registration			Number	900083
Company	Registration		Number	02270804
				The charity	is incorporated		in	England &Wales.
Registered		Office		West Grange
				Clyst Heath
				Exeter
				Devon
				EX27EY
Investment		Advisors		Brewin Dolphin		Group
				Ashleigh Court
				Ashleigh Way
				Langage Business Park
				Plymouth
				PL7 5JX
Independent		Examiner		Thompson	Jenner LLP
				Chartered Accountants
				1 Colleton	Crescent
				Exeter
				Devon
				EX24DG
Bankers				CAP Bank	Ltd
				25 Kings Hill Avenue
				Kings Hill
				West Mailing
				Kent
				ME194JQ

		and Lo	sses)
			Unrestricted	.	Restricted	Total
			funds		funds	2022
		Note
Income and Endowments	from:
Donations and legacies			35,266		24,216	59,482
Charitable activities			67,386			67,386
Other trading activities			29,464			29,464
Investment income			9,991			9,991
Total income			142,107		24,216	166,323
Expenditure on:
Raising funds			(9,855)			(9,855)
Charitable activities			(190,288)		(3,716)	(194,004)
Total expenditure			(200,143)		(3,716)	(203,859)
Gains/losses on investment	assets		14,588			14,588
Net (expenditure)/income			(43,448)		20,500	(22,948)
Transfers between funds			19,870		(19,870)
Net movement in funds			(23,578)		630	(22,948)
Reconciliation offunds
Total funds brought forward			1,086,515		1,000	1,087,515
Total funds carried forward		19	1,062,937		1,630	1,064,567

		and Lo	sses)
			Unrestricted	Restricted	Total
			funds	funds	2021
		Note
Income and Endowments	from:
Donations and legacies			30,446	78,063	108,509
Charitable activities			32,997		32,997
Other trading activities			16,724		16,724
Investment income			11,854		11,854
Total income			92,021	78,063	170,084
Expenditure on:
Raising funds			(22,488)		(22,488)
Charitable activities			(147,405)	(12,563)	(159,968)
Total expenditure			(169,893)	(12,563)	(182,456)
Gains/losses on investment	assets		87,612		87,612
Net income			9,740	65,500	75,240
Transfers between funds			65,000	(65,000)
Net movement in funds			74,740	500	75,240
Reconciliation offunds
Total funds brought forward			1,011,775	500	1,012,275
Total funds carried forward		19	1,086,515	1,000	1,087,515

			Balan	ce Sheet as at	31March 2022
						2022	2021
					Note
Fixed assets
Tangible assets					12	645,368	622,971
Investments					13	399,397	429,433
						1,044,765	1,052,404
Current assets
Stocks					14	972	1,973
Debtors					15	20,281	20,754
Cash at bank		and in hand			16	21,690	70,222
						42,943	92,949
Creditors:	Amounts		falling due within	one year	17	(23,141)	(57,838)
Net current		assets				19,802	35,111
Net assets						1,064,567	1,087,515
Funds ofthe		charity:
Restricted	income funds
Restricted funds					19	1,630	1,000
Unrestricted		income	funds
Unrestricted		funds				1,062,937	1,086,515
Total funds					19	1,064,567	1,087,515

residual value, over their expected useful econo	mic life as follows:
Asset class	Depreciation	method	and rate
Freehold property	1%on cost
Freehold land	Not depreciated
Plant and machinery	25%reducing	balance
Chamber and equipment	10%reducing	balance
Office equipment	15%reducing	balance
Computer equipment	15%reducing	balance
Motor vehicles	25%reducing	balance

			Unrestricted
			funds	Restricted	Total	Total
			General	funds	2022	2021
Donations and legacies;
Donations	from companies,	trusts
and similar	proceeds		4,000		4,000	4,000
Donations	Rom individuals		26,481	7,000	33,481	22,146
Membership	fees		4,600		4,600	4,800
Grants, including capital grants;
Government	grants		185	3,716	3,901	12,563
Grants fiom other charities				13,500	13,500	65,000
			35,266	24,216	59,482	108,509

	Unrestricted
	funds	Total	Total
	General	2022	2021
Centre sales	2,946	2,946	1,743
Treatment	64,440	64,440	31,254
	67,386	67,386	32,997

5 Income	from other trading activities
		Unrestricted
		funds	Total	Total
		General	funds	2021
Trading income;
Shop income Rom sale ofdonated goods and
services		314	314	465
Sales of	goods and services	1,301	1,301	1,092
Fundraising	events	11,642	11,642	2,187
Solar panel	income	1,216	1,216	834
Property rental income		14,933	14,933	12,003
Sundry income		58	58	143
		29,464	29,464	16,724

			Unrestricted
			funds	Total	Total
			General	2022	2021
Interest receivable	and similar income;
Interest receivable		on bank deposits	5	5	6
Other income fiom		fixed asset investments	9,986	9,986	11,848
			9,991	9,991	11,854

9Expenditure	Allocation	Allocation	Basis of Allocation	Generating Donations	Fund raising	Centre Sales	Treatment Costs	Rent	Centre Operations	Total 2022	Unrestricted	Restricted
Current Year
Depreciation			Direct				20,855			20,855	20,855
Loss on disposal			Direct						11	11	11
Insurance			Usage				3,484	1,742	1,742	6,968	6,968
Light &heat			Usage				7,451	3,725	3,725	14,901	14,901
Rates &water			Usage				475	238	238	951	951
Property maintenance			Usage				2,109	1,055	1,054	4,218	4,218
Repairs &renewals			Usage				6,678	3,339	3,339	13,356	13,356
Staff costs (Note 8)			Stafftime	4,760	4,760		25,583		69,949	105,052	101,336	3,716
Sundry expenses			Usage	14	14				110	138	138
Costs ofgoods sold			Direct			4,239				4,239	4,239
Oxygen			Direct				873			873	873
Therapist's fees			Direct				6,827			6,827	6,827
Events &appeals			Direct		5,082					5,082	5,082
Independent examination		fee	Direct						2,880	2,880	2,880
Bank charges			Direct						844	844	844
Travel expenses			Usage	376	376				751	1,503	1,503
Postage, printing	&stationery		Usage	140	140				1,119	1,399	1,399
Telephone			Usage	210	210				1,678	2,098	2,098
Advertising			Direct						607	607	607
Professional fees			Direct						3,507	3,507	3,507
Investment management		fees	Direct		4,773					4,773	4,773
Exercise classes			Direct				550			550	550
Computer costs			Usage						2,227	2,227	2,227
Total resources	expended			5,500	15,355	4,239	74,885	10,099	93,781	203,859	200,143	3,716

9Expenditure	Allocation	Allocation	Basis of Allocation	Generating Donations	Fundraising	Centre Sales	Treatment Costs	Rent		Centre Operations	Total 2021	Unrestricted	Restricted
Prior Year
Depreciation			Direct				21,481				21,481	21,481
Loss on disposal			Direct							47	47	47
Insurance			Usage				1,968	984		984	3,936	3,936
Light &heat			Usage				2,261	1,131		1,131	4,523	4,523
Rates &water			Usage				339		169	169	677	677
Property maintenance			Usage				383		192	191	766	766
Repairs &renewals			Usage				2,678	1,339		1,338	5,355	5,355
Staff costs (Note 8)			Stafftime	5,760	5,760		32,831			61,796	106,147	93,584	12,563
Sundry expenses			Usage	34	34					272	340	340
Costs ofgoods sold			Direct			3,261					3,261	3,261
Oxygen			Direct				7,605				7,605	7,605
Therapist's fees			Direct				6,723				6,723	6,723
Events &appeals			Direct		771						771	771
Independent examination		fee	Direct							3,400	3,400	3,400
Bank charges			Direct							703	703	703
Travel expenses			Usage	365	365					730	1,460	1,460
Postage, printing	&stationery		Usage	224	224					1,793	2,241	2,241
Telephone			Usage	168	168					1,346	1,682	1,682
Advertising			Direct							666	666	666
Professional fees			Direct							4,110	4,110	4,110
Investment management		fees	Direct		4,800						4,800	4,800
Exercise classes			Direct				140				140	140
Computer costs			Usage							1,622	1,622	1,622
Total resources	expended			6,551	12,122	3,261	76,409	3,815		80,298	182,456	169,893	12,563

8 Net incoming/outgoing	8 Net incoming/outgoing		resources
				2022	2021
Net outgoing	resources	for	the year include:
Independent	examination	fee		2,880	3,400
Depreciation	offixed assets			20,855	21,481

10 Staff costs The aggregate payroll costs were as follows:
	2022	2021
Staff costs during the year were:
Wages and salaries	99,549	100,794
Social security costs	1,161	332
Pension costs	2,271	2,401
Other staff costs	2,071	2,620
	105,052	106,147

Support services
Management and administration

2022	2021
No	No
		10

12 Tangible fixed assets
	Land and	Office		Computer	Plant 4	Chamber 4
	buildings	equipment	Motor vehicles	equipment	machinery	equipment	Total
		K
Cost
At 1 April 2021	599,671	26,844	8,995	9,553	47,047	166,999	859,109
Additions	27,385	2,444		595	769	12,070	43,263
Disposals		(68)					(68)
At 31March 2022	627,056	29,220	8,995	10,148	47,816	179,069	902,304
Depreciation
At 1April 2021	86,011	22,814	6,150	7,901	29,789	83,473	236,138
Charge for the year	4,770	970	710	337	4,507	9,561	20,855
Eliminated on disposals		(57)					(57)
At 31March 2022	90,781	23,727	6,860	8,238	34,296	93,034	256,936
Net book value
At 31March 2022	536,275	5,493	2,135	1,910	13,520	86,035	645,368
At 31March 2021	513,660	4,030	2,845	1,652	17,258	83,526	622,971

Other investments
		Listed
		investments	Total
Market value
At 1 April 2021		429,432	429,432
Disposals		(44,624)	(44,624)
Net gains/(losses)	on investments	. 14,589	14,589
At 31March 2022		399,397	399,397

14 Stock
	2022	2021
Stocks	972	1,973
15 Debtors
	2022	2021
Trade debtors	1,737	2,536
Prep ayments	13,816	7,444
Accrued income	292	200
Tax recoverable	4,436	10,574
	20,281	20,754

16 C	ash	and cash equivalents
			2022	2021
Cash	on	hand	58	60
Cash	at	bank	21,632	70,162
			21,690	70,222

17 Credi	tors: amounts falling	due within one year
			2022	2021
Trade creditors			10,398	47,819
Other taxation and social security			3,225	2,867
Other creditors			318
Accruals			5,255	4,012
Deferred	income		3,945	3,140
			23,141	57,838
			2022	2021
Deferred	income at 1April 2021		3,140	4,884
Resources	deferred in the period		3,945	3,140
Amounts	released fiom previous	periods	(3,140)	(4,884)
Deferred	income at year end		3,945	3,140

				Notes	to the Financial State	ments for the	Year Ended 31	March 2022
					Balance at 1	Incoming	Resources		Other recognised	Balance at31
					April 2021	resources	expended	Transfers	gains	March 2022
19Funds
Unrestricted funds
General
General fund Desig ate'ed					463,544	142,107	(179,277)	(23,393)	14,588	417,569
Freehold property					486,142		(4,770)	27,385		508,757
Fixed assets					136,829		(16,096	15,878		136,611
					622,971		(20,866)	43,263		645,368
Total unrestricted		funds			1,086,515	142,107	(200,143)	19,870	14,588	1,062,937
Restricted funds
Garden party					500					500
ECC Community		Grant			500					500
JRS Grant						3,716	(3,716)
Screwfix grant						5,000		(5,000)
Clare Milne Trust		grant				7,500		(7,500)
Restricted donations			from	individuals		7,000		(6,370)		630
Arnold Clark Community				Fund grant		1,000		1,000)
Total restricted	funds				1,000	24,216	(3,716)	(19,870)		1,630
Total funds					1,087,515	166,323	(203,859)		14,588	1,064,567

			Not	es to the Financial State	ments for the	Year Ended 31	March 2022
				Balance at 1	Incoming	Resources		Other recognised	Balance at 31
				April 2020	resources	expended	Transfers	gains	March 2021
Unrestricted funds
General
General fund				444,277	92,021	(148,365)	(12,001)	87,612	463,544
Designated
Freehold property				490,639		(4,497)			486,142
Fixed assets				76,859		(17,031)	77,001		136,829
				567,498		(21,528)	77,001		622,971
Total unrestricted		funds		1,011,775	92,021	(169,893)	65,000	87,612	1,086,515
Restricted
Garden party				500					500
Exeter Chiefs	Foundation		Grant		65,000		(65,000)
ECC Community		Grant			500				500
JRS Grant					12,563	(12,563)
Total restricted	funds			500	78,063	(12,563)	(65,000)		1,000
Total funds				1,012,275	170,084	(182,456)		87,612	1,087,515

					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated	funds	2022
Tangible	fixed assets		645,368		645,368
Fixed asset investments		399,397			399,397
Current	assets	41,313		1,630	42,943
Current	liabilities	(23,141)			(23,141)
Total net assets		417,569	645,368	1,630	1,064,567
					Total funds at
		Unrestricted	funds	Restricted	31March
		General	Designated	funds	2021
Tangible	fixed assets		622,971		622,971
Fixed asset investments		429,433			429,433
Current	assets	91,949		1,000	92,949
Current	liabilities	(57,838)			(57,838)
Total net assets		463,544	622,971	1,000	1,087,515