Charity registrdtion nutnber: 101209 Ashes to Gold Charity Annual Report and Fitwicial Statements for the Year Ended 31 December 2023
Ashes to Gold Charity Contents (continued) Reference and Administrative Details Trustees, Report 2to6 Independ¢nt Examin&s Report Statement of Financial Activities 8t09 Balance Sheet io Notes to the Financial Statements 11 to 19
Ashes to Gold Charity Reference and Administrative Details Trustees Dr Mark McKinney Mrs Jacqueline McKinney Mr P¢ter Finch Mrs Claire Reid Mr Evan Reid Mr Mark Markiewicz Charity Registration Number 101209 Principal Office Unit I l Loughanhil Industrial Estate ColeTaine B T52 2NR Independent Examiner Thomas Oliver and Associates Limited Certified Public Accountants l Moygashel Mills Park Dungannon Co TJTone BT717DH Page I
Ashes to Gold Charity Trustees, Report The tnteeS present the aDDual report together with the fjnanrial statements of th¢ charity for the year ended 31 December 2023. Objectives and activities Objects and ain if our economy is set at "Repeat" 2023 saw a similar set of financial challenges unfoEd for many in our con]munity with economic optimism being in very short supply! Chall¢nges in our healthcare system brought about by the fiulding constraints have left many individuals feeling uneasy and, in some cases, desp¢rate about their health care and support at a very local level. Again, at Ases to Gold, we see both individuals and ststtjtory healthcare and support providers ttIng to th¢ charity for help. Help for individuals tiying to make ends meet on a very low incom¢ with son]e basic everyday needs lik¢ electric or food. Or more long-lasting challenges like poor mental well-being or beating the stronghold of isolation. The stat service providers are also facing many challenges tying to meet an obvious increase in demand with an even more obvious reduction in funding for essential prin care services which leaves them seeking help from the thir(L or charity & voluntary sector. With these factors in mind, the core aim of the Ashes to Gold charity remains to provide purposeful activities to individuals in tbe Causeway Coast and Glens area who want to increase their confidence. motivation and self-belief while learning new skills. Across all out projects we focus on supporting people who have special or additional Theeds, mental health issues, are long-terni unemployed or are undertaking community service. We support our clients by teaching them new skills, providing support with mental well-being and empow¢Ting them with tbe ability to make sustainable changes in their lives. At Oasis. we provide support to people who are living WI or recovering from mental health issues, providing immediate support through our drop-in service, where anyone who is fe¢ling isolafrd or lacking in confidence can come and meet our friendly staff and volunteers for a chat and a cuppa. We can provide support througb our qualified COUDsellors along with olle-to-one support by providing plans to help an individual acheive their personal goals and prow55 from dependency to safe and sustainable independency. Our Grow project focuses on inspiTing the conm]unity to get physically active, engage with the natural SUOUnd1gS and produce their ovm food in a sociable and supportive environment. NBT or Nature Based Th¢rapy througb gardening and time spent in the great outdoors has been proven to help increase a person's physical, mental and social well-being. Ashes to Gold's 'Re5tore' workshop is set up to provide simple woodworking activities that not only inspire and teach its visitors but Te-purpose botb materials and people. The activities and support provided can help an individual to gaiTh the Confidence and skills required to b¢tt¢r engage in community and step towards ¢mployment. Fishing and time in the great outdoors been proven to be Use1, if not essential, in bringing improved mental well being and equipping people with th¢ skills to manag¢ challenges in mental health. The aim of Moorbrook Fishery is to introduce the pastime of fishing to a much wider community audience including children and the elderly and those with physical and mental disabilities with a focus being put on the health and well being benefits of the various activities on offei. Page 2
Ashes to Gold Charity Trustees, Report (continued) Public benefit Ashes to Gold aims to educate, empower and help those who Tequire assistance to integrate back into society, and to support those who fd themselves at an economic or social disadvantage by helping them to gain access to local busÈnesses and services for flljancial, trdining or well-being assÉstance. The charity also aims to provide facilities and tutors to - &5SlSt with the educational needs of those who do not have access to learning in numeracy or liternture, assist individuals with mental or physical disabilities to ¢xperience life enhancing opportunities, - assist those experiencing long tern] unemployment or thc elderly, who are suffering from fanCIal hardship by giving advice and assistance in areas of debt management and money advice, - provide support to people with mental health issues througb mentoring and group or one to one counselling. The trustees confirn that they have complied with the requirements of the Charities Act (Northern Ireland) 2008 to have du¢ regard to the public benefit guidance published by the Charity Commission for Northern Ireland. Page 3
Ashes to Gold Charity Trustees, Report (continued) Achievements and performance As with the previous year, the charity found itself responding to a significant increase in community and social n¢¢d an increase in anxiety, isolation and other mental well-being challenges, as well as economic difficulties that simply camiot be measured. The main indicator for Ashes to Gold was the number of individua15 who we would count as Direct Beneficiaries of the services delivered through th¢ various projects, which far exceeded our expectations and especially in the area of crisis intervention. Many individuals simply bad no option but to call at our projects and ask for help with energy costs, foo health, mental health or housing as they found thems¢lves in risis in one or more of these areas. Another key indicator was th¢ increase in requests from local statutory health and support agencies for structUTed programs of health interventions including mental health and addictions support. With these challenges and requests in minl the charity trustees agreed on a plan for meeting at least some of this need with sustainability at the foTefront of the planning. Funding wa5 sougbt to enable the delivery of some Structured mental well-being progrdms and various training packages were att¢nded to equip project teams in the fields of addictionslhistoric trauma support delivery, befriending and cornmunity development and support for individuals and families coping witb a disability. I)uring the 2023 year, in excess of 500 people, mainly from local constituencies, received help and support through the Ashes to Gold charity and we can be confident that many more "indirect beneficiaries felt the impact of this support through an emergency need that was met or an improved and more stable environment at home andlor in the workplace. This growth in service delivery w&% handled comfortably on the olld by the Ashes to Gold project n]aThagers with the support of the board of trustees, but all had to invest energy> time and wisdom in restructuring services and resource5 to cope with the increase in dernand. As with previous years, Ashes to Gold's Project Manager5 used exsisting Tesources well and perfornied brillantly in recruiting more trusted volunteers to assist in the increased facilitation of services. Essential infra5trucnye such as toilet and welfare facilities were upgraded across several of the charity sites to safely accomodate the sustained incTease in denwid for counselling provision, horticultural and woodworking therapy sessions, healthy eating & eating on a budget cooking courses. fishing & outdoor activity sessions and other essential seices. The charity also experienced succe55 in securing fimding tbat would lead to developments on the projects whtch would prove essential in ensuring accessibility for people of all abilities and mobilities. Major upgrade works to the Restore workshop w¢r¢ completel creating a much more user friendly and accessible space for woodworking and other indoor activities to take place and enabling these activities to extend into the wint¢r months with improved heat retention. An outdooT classroom was constructed close to the disabled angling platform at the Moorbrook project along with a new bookinglreception cabin to eDhance the visitor experience. AniL through the UTV People's Projert and the belief the Northern Ireland community has in Ashes to Gol4 fijnding was awarded that saw a brand new kitchen facility created at our Grow Projert. Since its completion in late summer, this amazing facility, which was ultimately funded by the National Lottery, by the end of 2023 had helped over 100 people experience a cooking or h¢althy eating session with many individuals being inspired by how simpl¢ and econojnical it is to prepare a healthy and nutritious meal with locally grown produce or produce grown in their own gardens, despite many of the participants facing horticultural and physical challenges. Agai Ashes to Gold was playing its part and many lives were being impacted as a result. Page 4
Ashes to Gold Charity Trustees, Report (continued) Structure? governance and management Organisational structure The governance and management sttuclle of th¢ charity has remained largely unchanged through the 2023 year. The board met regularly through the year and steered the organisation as it carried out the vaTiOUS project activities. Mrs Valerie Finch resiglled from the board in March 2024 prior to the writing of this report and therefore is not named on the above list of trustees. Page 5
Ashes to Gold Charity Trustees, Report (continued) Statement of Trustees, Responsibilities The trustees are responsible for preparing tbe trustees, report and tbe fmancial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each fmancia] year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In pr¢paring tbese financial statements, th¢ tr*teeS are required to: select suitable accounting policies and then apply them consistently; observe the methods and pjinciples in tbe Charities SORTr. make judgements and estimates that are reasonable ond prudent. state whether applicable accounting standards have been followed, subject to any material departtwes disclosed and explained in the fu]ancial statements. and prepare the financial statements on the going concern basis unless it is inappTopriate to presume that the charity will continue in business. The trustees are responsible for keeping Proper accounting records that disclose with reasonable accurncy at any time the financial position of the charity and enable thetn to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulation5 2008. and the provisi0Th5 of the constitution. The trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable step5 for the prevention and detection of fraud alld oth¢r irregularities. The trustees are responsible for the n]ntenance and integrity of the Corporate and financial iDforniation included on the charitable company's website. Legislation governing the prepardtion and dissemination of financial statements may differ from legislation in other jurisdictions. ual re ort w&$ approved by the trustees of the charity on 18 Septsmber 2024 and signed on its behalf by: ILlq£, Dr Mar Th]stee McKinn¢y Jacqueline McKinney rustee Page 6
Ashes to Gold Charity Independent Examiner's Report to the trustees of Ashes to Gold Charity I report to the tnteeS on my examination of the accounts of Ashes to Gold Charity for the year ended 31 December 2023. ResponsibS1ities and basis of report As the charity's trustees of Ashes to Gold Charity you are responsible for the preparation of the accounts in accordance with the requir¢ments of the ChaTities Act (Northern Ireland) 2008. It is my responsibility to - examine the accounts under section 65 of the Charities Act - follow the procedures laid down in the general Directions given by the Con]n]ission under section 65(9)(b) of the Charities Act - state wheth¢r particular matters have come to my attention Basis of independent examiner's report I have examined your charity accounts as requiTed under section 65 of the Charities Act and my examination was arried out in accordance with th¢ general direction5 given by the Charitics Commission for Nortbern Ireland under section 65 (9)(b) of tbe Charities Act. My examin0 included the review of the accounting records kept by the charity and a comparison of tbe accotmts pr¢sented with thos¢ records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attentions giving me cawe to believe:_ l That accounting records were not kept in accordance with section 63 of the Charities Act 2 That the accounts do not accord with those accowiting r¢cords 3 That the accounts do not comply with the accounting requiTements of tbe Charities Act 4 That there is further inforn]ation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have compE¢ted my examination and have no concern5 in respect of the matters (l) to (4) listed above and, in connection with th¢ following Directions of the Charity Con]n]ission for Northern trelan(L I have found no matters that require drawing to your attention. Thomas Oliver ciates Lirnited lic Accountants l Moygashel Mills Park Dungannon Co Tyrone BT717DH 18 September 2024 Page 7
Ashes to Gold Charity Statement of Financial Activities for the Year Ended 31 December 2023 Unre5trieted funds Restrieted funds Total 2023 Note Ineome and Endowments from: I)onations and legacies Invesknent income Other income 34,637 6,000 7,170 176,783 211,420 6,000 7,170 Total income 47,807 176,783 224,590 Expenditure on: Charitable activities Other expenditure Total expenditure Net (expenditure)lincom¢ Gross transfers between knds (103,812) (2,702) (134,718) (238,530) (2,702) (106,514) (134,718) (241,232) (58,707) (7,076) 42,065 7,076 (16,642) Net movement in fidS (65,783) 49,141 (16,642) Reconciliation of funds Total funds brought forward Total funds carried forward 30.415 229,565 259,980 18 (35,368) Unrestricted funds 278,706 Restricted funds 243,338 Total 2022 Iyote Income and Endowments from: Donations and legacies Investment income Other income 48.554 1,323 2,400 94,187 142,741 1,323 2.400 Total inconie 52,277 94,187 146,464 Expenditure on: Charitable activities Other expendittjre Total expendittjre Net expendits¢ Gross transfers b¢tween funds (78,039) (3.179 (136,969) (215,008) (3,179) (81,218) (136,969) (218,187) (28,941) (15,084 (42,782) 15,084 (71,723) Net n]ovement in fimds (44,025) (27,698) (71,723) Reconciliation of funds Total funds brought forward 74,440 257,263 331,703 The notes on pages I I to 19 forni an integral part of thes¢ finallcial statements. Page 8
Ashes to Gold Charity Statement of Financial Activities for the Year Ended 31 December 2023 (continued) Unrestricted funds Restricted funds Total 2022 Note Total fijnds carried forward 18 30.415 229,565 259.980 All of the charity's activities derive from continuing op¢rations during tbe above two periods. The funds breakdown for 2022 is shown in note 18. The notes on pages I I to 19 foTm an integral part of these financial statements. Page 9
Ashes to Gold Charity (Registration number: 101209) Balance Sheet as at 31 December 2023 2023 2022 Note Fixed assets Tangible assets 13 23,514 26216 Current assets Debtors Cash at baDk and in hand 14 15 107,385 142,497 249,882 107,368 150.690 258,058 Creditors: Amounts falling due within one year 16 (15,506) (4,837) Net current assets 234,376 253,221 Total assets less eurrent liabilities 257,890 279.437 Creditors: Amoullts falling due after more tkAan one year Net assets 17 (14,552) 243,338 (19,457) 259,980 Funds of the charity: Restricted income funds Restricted fimds 278,706 229,565 Unrestricted income funds Unrestricted funds (35,368) 243,338 30,415 Total funds 18 259,980 The fwancial sta 202 d sign ments on pages 8 to 19 were approved by the trustees, and authorised for issue on 18 September n their behalf by.. Mark McKiDney Trustee Jacqueline McKinney The notes on pages I I to 19 forni an integTal part of these financial statements. Page 10
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 l Aceounting polieies Statement of cornpltanee The financial ststements have been prepared iji accordance with the second edition of th¢ ChatÈties Statem¢nt of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in tbe United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basis of preparation Ashes to Gold Charity meets the definition of a public benefit entity under FRS 102. The accounts (fmancial ststements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. Going concern The tnteeS consider that tbere are no material un¢¢rtainties about the charity's ability to continue as a going concern. Income and endowments Voluntary income including donations, gifts. Eegacies and grants that Provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it IS PTobable that the income will be received and the atnount can be rnea5ed with sufficient reliability. Donailons and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Grants receivable Grallts are recognised when the cbaTtty has an entitlement to the fidS and ally conditions linked to the grants have been met. Where perfornw]ce conditions are attached to the grant and are yet to be meL the income is recognised as a liability and included on the balance sheet as def¢ed income to b¢ released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditUTe heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis con51Stent with tbe use of resources. with central stsff costs allocated on the basis of time spent, and depreciation thgeS allocated on the portion of the asset's use. Other support costs are allocated based OD th¢ spread of staff costs. Charitable activilles Charitable expenditure cornprises those costs incurred by tbe charity in the delivery of its activities and s¢rvices for its beneficiaries. It includes both costs that Can be allocated directly to such activities and those ¢05ts of an indirect nature necessary to support them. Pagell
Asbes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audiL strategic management and trustees meetings and reimbursed expenses. Taxation The charity is considered to p&ss th¢ tests s¢t out in Paraaph I Schedule 6 of the Finance Act 2010 and therefore it eets the defmition of a charitable company for UK corporation tax purposes. Accordingly, tbe charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible red assets Individual fixed &ssets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairnient losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to WTik off the cost or valuation, less any estimated Tesidual value, over their expected usefill economic life as follows: Trade debtors Trade debtors are amounts due from customers for merchandis¢ sold or services perfonned in the ordinary course of busine5S. Trade debtors are recognised initially at the transaction price. They are subsequently tneasured at amortised cost using the effective interest metho(L less provision for impairn]ent. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original ternts of the receivables. Cash and cash equivalents C&sh and cash equivalents comprise cash on hand and call deposits, and other short-tern] highly liquid investsnents that are readily convertible to a known amount of cash and are subject to an insigt]ificant risk of change in valu¢. Trade creditors are obligations to pay ftir goods or services that have been acquired in the ordinary course of busines5 from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional righi at the end of the reporting perio¢ to defrr settlement of the creditor for at le&st twelve months after the reporting date. If there is an unconditional rigbt to defer settlement for at least twelve months after the reporting date, they are presented as non-cutrent liabilities. are recognised initially at the transaction price and subsequently me&5ured at amortised cost using the effective interest method. Page 12
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Borrowings tnterest-bearing borrowings are initially rorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the differenc¢ between the Proceeds. net of transaction costs, and the amount due on redemption b¢ing recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as Cllent liabilities unless the charity has an unconditiotvdl right to defer settlement of the liability for at least twelve months after tbe reporting date. Fund structure Unrestricted income funds are general fuDcL8 that are available for we at the trustees discretion in fjJrtheT8nce of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific pwpos¢s, the use of which is restricted to that area or putpose. 2 Income from donations and legacies Unrestricted funds General Restricted funds Total fund5 Donations and l¢gacies' Donations from companies, trusts and similar proceed5 Donations from individuals Gift aid reclaimed Grants, including capital grants. Grdnts from other charities 445 32,493 1.699 445 78,675 1,699 46.182 130,601 130,601 Total for 2023 34,637 176.783 211,420 Total for 2022 48.554 94.187 142,741 3 Investment income Page 13
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (eontinued) Unrestricted funds General Total funds Other investment income 6,000 6,000 Total for 2023 6,000 6,000 Total for 2022 1,323 1.323 4 Other income Unrestrieted funds General Total funds Rental income 5,760 5,760 Total for 2023 5,760 5,760 Total for 2022 2,400 2,400 5 Expenditure on charitable activities Unrestricted fullds General Restricted funds Total funds Note Staff costs Governance costs 17.391 15.184 26.673 44.064 15,184 Total for 2023 32,575 26.673 59,248 Total for 2022 28,128 23.727 51,855 Total expenditure 6 Other expenditure Page 14
Asbes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) Unrestrieted funds General Totsl fund5 Note Depreciation, amortisation and other similar costs 2.702 2,702 Total for 2023 2,702 2,702 Total for 2022 3,179 3,179 7 Analysis of governance and support costs Governance costs Unrestricted fullds General Total fuDds Staff costs Pension wsts Independent examiner fees Examination of the fmancial statements Legal fees Other governance costs 402 402 2,100 10.182 2,500 2,100 10,182 2,500 Total for 2023 15,184 15.184 Total for 2022 10,278 10,278 8 Net incomingloutgoing resources Net outgoing reSou¢S for the year include: 2023 2022 Depreciation of fixed assets 2,702 3,179 9 Trustees remuneration and expenses No tntees, nor any peTSODS CO[e¢t¢d with ther have received any Temuneration from the charity during the year. No trustees have received any reimbuTsed expenses or any other benefits from the cFLarity during the year. 10 Staff Costs The aggregate payroll costs were as follows: Page 15
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 2023 2022 Staff eosts during the year were: Wages and salaries Pension Costs 44,064 402 41,577 610 44,466 42,187 The monthly average number of persons (including senior marLagement / leadership team) employed by the charity during the year expressed as full time equivalents w&s as follows.. 2023 2022 No employee received emoluments of more than £60,000 during the y¢ar 11 Independent examiner's remuneration 2023 2022 Examination of tbe financial statements 2,100 1,290 Page 16
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 12 Taxation The charity is a registered charity and is therefore exempt from taxation. 13 Tangible fixed assets Building adaptations Furniture and Other tangible equipment red asset Total Cost At l January 2023 8,200 12,550 29,447 50,197 At 31 December 2023 8,200 12,550 29,447 50,197 Depreciation At l January 2023 Charge for the year 5,613 1,040 18,368 1,662 23.981 2,702 At 31 Decetnber 2023 6,653 20,030 26.683 Net book value At 31 December 2023 8,200 5.897 9,417 23,514 At 31 December 2022 8.200 6,937 11.079 26,216 14 Debtors 2023 2022 Trad¢ debtors Prepayments Accrued income Other debtors 4,301 3,084 3,784 3,084 500 100.000 loo,000 107,385 107.368 15 Cash and cash equivalents 2023 2022 Cash at bank 142,497 150,690 Page 17
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 16 Creditors: amounts falling due within one year 2023 2022 Trade creditors Other taxation and social security Other creditors Accruals 13,019 485 (i) 2,003 4,398 440 (i) 15,506 4,837 17 Creditors: amounts falling due after one year 2023 2022 BaDk loans 14,552 19.457 18 Funds Balance at 31 December 2023 Balance at I January 2023 Incoming resources Resources expended Transfers Unrestricted funds General 30,415 47,807 (106,514) (134,718) (7,076) (35,368) Restricted funds 229,565 176,783 7,076 278,706 Total funds 259,980 224,590 (241,232) 243,338 Balance at 31 December 2022 Balance at I January 2022 Incoming resources Resources expended Transfers Unrestricted funds General 74,440 52,277 (81,218) (136,969) (15,084) 30,415 Restricted funds 257,263 94,187 15,084 229,565 Totsl funds 331,703 146,464 (218,187 259,980 Page IS
Ashes to Gold Charity Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 19 Analysis of net assets betweell funds Unrestricted funds General Total funds at 31 December 2023 Tangible fixed assets Current assets Cuent liabilities Creditors over l year 23,514 249,882 (15,506) (14,552 23.514 249,882 (15,506) (14,552) 243,338 Total net assets 243,338 Unrestricted funds General Total funds at 31 December 2022 Tangible fixed &ssets Current assets Current liabilities Creditors over l year 26,216 258,058 (4,837) 19,457) 26,216 258,058 (4,837) (19.457) Total n¢t assets 259,980 259,980 20 Analysis of net funds At31 December 2023 At l January 2023 C&8h at bank and in hand 150.690 150,690 Net debt 150,690 150,690 At31 December 2022 At l January 2022 Cash at bank and in hand 323,150 323,150 Net debt 323,150 323,150 21 Related party transactions There were no related paty transactions in the year. Page 19
Ashes to Gold Charity Statement of Financial Activities by fund for the Year Ended 31 December 2023 Tolal Total Unrestricted Unrestricted Funds Funds 2023 2022 Income and Endowments from: Donations and legacies tnvestnent income Other income 34,637 6,000 7,170 48,554 1,323 2,400 Total income 47,807 52,277 Expenditure on: Charitable activities Other expenditure Total expenditure (103,812) (2,702) (78,039) (3,179) (106.514) (81,218) Net expenditure Gross trdnsfers between fidS (58,707) (7,076) (28.941) (15,084) Net n]ovement in funds (65,783) (44,025) Reconciliation of funds Total funds brought forwaTd Total fijnds carried forward 30,415 74,440 (35,368) 30.415 This page does not fonn part of the statutory financial statem¢nts. Page 20
Ashes to Gold Charity Statement of Financial Activities by fund for the Year Ended 31 December 2023 (continued) Totsl R¢stri¢t¢d Funds 2023 Total Restricted Funds 2022 Income and Endowments from: Donations and legacies 176,783 94,187 Total income 176,783 94.187 ExpendÈture on: Charitable activities (134,718) (136,969) Total expenditure (134,718) (136,969) Net incomel(expenditure) Gross transfers between fimds 42,065 7,076 (42,782) 15,084 Net movement in funds 49,141 (27,698) Reconciliation of funds Total fid5 brought forward Total funds carried forward 229,565 257.263 278,706 229,565 This page does not forn] part of the statutory fanCIal stafrments. Pag¢ 21
Ashes to Gold Charity Detailed Statement of Financial Activities for the Year Ended 31 December 2023 Total 2023 Total 2022 Income and Endowments from: Donations and legacies (analysed below) Investment income (analysed below) Other income (analysed below) 211,420 6,000 7,170 142.741 1.323 2,400 Total income 224,590 146,464 Expenditure on: Charitable activities (analysed below) Other expenditure (analysed below) (238,530) (2.702) (215,008) (3.179) Total expenditure (241,232) (218,187) Net expenditure (16,642) 71,723) Net movement in funds (16,642) (71,723) Reconciliation of funds Total funds brought forward 259,980 331,703 Total funds carried forward 243,338 259,980 This page does not fortn part of the StatOry financial stst¢ments. Page 22
Ashes to Gold Charity Detailed Statement of Financial Activities for the Year Ended 31 December 2023 (continued) Total 2023 Totsl 2022 Donatlons and legaci Committed giving Appeals and donatioDS Appeals and donations Gift Aid reclaimed Sales of donafrd goodslpainted furnitureiplants Fundraising Other income 130,601 46,182 32,493 1,699 445 88,394 5,123 43,182 340 5,032 670 211,420 142,741 Invasthient incopne Income from other investment5 6,000 1,323 6,000 1,323 Other Income Rental income Other income 5,760 1,410 2,400 7,170 2,400 Charltable acÉlvilies Wages and salaries Wages and salaries Rent Rent Water rates Lighl heat and power Light, heat and power Insurance Insurance Repairs and maintenance Repairs and DIntenanCe ATG Grow Prograrnme ATG Grow Programme Telephone and f Telephone and fax Computer software and maintenance costs Computer software and maintenance costs This page does not forn] part of the statutory financial statements. Pag¢ 23 (26,673) (17.391) (2,100) (4,153) (303) (4,026) (933) (550) (2,817) (12,417) (8,995) (25,614) (37,095) (1,753) (81) (638) (255) (23.727) (17,850) (4.200) (5.359) (440) (1,701) (2,898) (560) (2,764) (7,964) (1,555) (39,534) (26,248) (1,466) (1,380) (488)
Ashes to Gold Charity Detailed Statement of Financial Activities for the Year Ended 31 December 2023 (contlnued) Totsl 2023 Total 2022 Printing, postage and stationery Printing, postage and stationery Trade subscriptions Charitable donations Outreach Work Outreach Work Sundry expenses Sundry expens¢s PPE/Covid 19 Expenses PPEICovid 19 Expens¢s Motor expenses Motor expenses Travel and subsistence Travel and subsistence Advertising Advertising Workshoplcourse expenses Workshop/course expenses Staff Welfare Staff Welfare Legal and proftssional fees Bank charges Loan interest Staff pensions (Other) - pension scheme I Charitable donations Independent examiner's fee Legal and professional fees (1,138) (403) (1,100) (11,500) (6,860) (477) (154) (820) (673) (857) (1.402) (3,281) (1,024) (12) (50) (411) (35,983) (7,501) (1,763) (1,175) (400) (149) (419) (402) (2,500) (2,100) (10,182) (238,530 (1,663) (106) (410) (9,000) (939) (532) (104) (1,794) (159) (1,831) (1.377) (658) (438) (55) (38,132) (4,028) (1,505) (562) (2,605) (158) (540) (610) (1,290) (8,378) (215,008) Other e¥penditure Depreciation of plant and machinery Depreciation of rtureS and fittings (1,662) (1.040) (1,955) (1,224) (3,179) (2,702) This page does not forni part of tbe StatOry financial ststements. Page 24