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|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|
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|||||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|||||
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|||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|
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|||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|
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|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||
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||||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|
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|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|
##
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|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|
##
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|9Expenditure|Allocation|Allocation|Basis of
Allocation|Generating
Donations|**F**undraising|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|
##
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|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|
##
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|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|
##
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##
|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|
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|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|
##
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##
|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|
##
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##
|||||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|||||||||||
|Ge**n**eral 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|
##
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##
||||||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|
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