Charity reglstration number NIC105774 Company registration number N1065787 (Northern Ireland) CAWINELSON DRIVE ACTION GROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
CAWINELSON DRIVE ACTION GROUP CONTENTS Page Charity Information Trustees. report Independent examiner's report Statement of financlal activitles Balance sheet Notes to the financial ststements 10-19
CAWINELSON DRIVE ACTION GROUP LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr Robert Thompson Ms Rose Whtte Ms Mildred Gaffield Ms Mary Burton Ms Elizabeth Fields Mr Frederick Dalzell Ms Maureen Hamilton Mr Allister Gault Ms Lesley Nicholl Secretary Ms Mildred Garfield Charity number NIC105774 Company number N1065787 Registered office Crescent Community & Cultural Centre 205-211 Sperrin Park Londonderry BT47 6NQ Independent examiner Moore Nl LLP 21-23 Clarendon Streel Dery-Londondery BT48 7EP Bankers AIB Bank Meadowbank Strand Road Dery-Londondery BT48 7TN Solicitors A D Mcclay & Co. 1 Limavady Road Londonde BT47 6JU
CAWINELSON DRIVE ACTION GROUP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2023 The trustees present their annual report and financial statements for the year ended 31 August 2023. The financial statements have been prepared in accordance with the 8¢¢ounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). {effective 1 January 2019). Objectlves and actlvltles Pur ses and aims Our charity's purposes are as set out in the objects clause contained in the compantys Memorandum of Association: to relieve poverty, sickness and the aged and to prornote th8 benefrt of the inhabitsnts of the Caw Area, Londonderry without distinction of age, gender, sexuality, ethnic origin or political, religious or other opinions by associating with the statutory authorities, voluntary organisations and inhabitsnts in a common effort to advance education; to provide facilities in the interests of soci81 welfare for recreation and other leisure time occupations with the object of improving conditions of life for the said inhabitsnts; to promote such other charitsble purposes as may from time to time be detennined. Who nd benefits from our services? Our objects and funding focus the seNices we provide to the ¢ommunity of the Caw Area. Th8 main areas of charitable activity are in the promotion and support of local community development activities. In setting our objectives and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve the charity's purposes and provide a benefit to the beneficiaries. Our aims objectives and activities are reviewed, monitored and assessed through our ongoing programme of regular committee meetings. The committee Is made up of individuals within the statutory, business, voluntary and community seclors. se The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activitles the charity should undertake.
CAWINELSON DRIVE ACTION GROUP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Achievements and perforniance Once again funding from the Lottery, DFC, PHA and other funders has allowed us to continue to provide a wide range of services, programmes and actFvities throughout the year. These included Crochet Classes, Creative Crafts. Painting with Oils, Quilting & Soft Fumishings. Crescent Camera Club. Drrving Theory Training, GCSE Revision Classes in English and Maths. JfFJingles. Caw Stsy & Play. Horticultural sessions, Bums & Tums, Caw Walking Club, Kids Friday Club, Older Peoples Summer Scheme. Armchair Aerobics. Caw Women's Group. Caw Men's Breakfast Club. Winter Warmers Breakfast Club, Santa's Grotto and other themed events Ihroughout the year. During May 2023 we ran a series of events to celebrate the King's Coronation funded by the Lottery's Awards for All programme. These included a Coronation Dance & BBQ, Picnic in the Park, Community Fun Day and Quiz Night. The sit-in and rneals-on-wheels seNice through Caw Luncheon Club Continued 3 days per week where just over 8,000 meals were prepad and we also continued with the daily Caw Careline ring-around service which saw over 6.000 calls to elderly residents over the year to check on their health and wellbeing. The weekly outreach services continued with the Pink Ladies Cancer Support Group. DEEDS Dementia Support Group and Carers Event also weekly appointments were provided with Advice NW from the centre for residents needing help with benefits and other welfare issues. We were also able to provide accredited courses through the NW Regional College and these Included An Introduction to Autism Awareness and Reducing Anxiety and Using a Mindful Approach with Children and Young People. We continued to provid8 support to other groups in the aa including Caw Football Team. Caw Community Playgroup, Caw Community Growing Space and funding for a Summer Scheme for Caw Youth Club. Financlal review The charity has retumed an overall deficit of £55.1)07 for the financial year. primarily due to restricted funding received in earlier years being spent. Due to Covid programmes were unable to run for a period and therefore the National Lottery Community Fund gav8 the charity a one year extension to use their unspent funding. Unrestricted reserves have In¢ased by £11,355. Project income and expenditure varies from year to year depending on funding received and activities organised as a consequence. There was a fall in the core funding of the charity awarded by the Department for Communities for the year as the previous year had included back pay in respect of a salary increase. There was a signtficant decrease in the other source of regular funding. the National Lottery Communty Fund, as the Current cycle reached its conclusion and remaining funding was spent as noted above. The Trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. The reserves are required to meet the working capital requirements of the charity. The long term strategy is to continue to build reserves through planned operating surpluses. In the short term the Trustees have also considered the extent to which existing activities and expenditure could be curtailed, should circumstan$ arise. It is the aim of the Trustees that the unrestricted funds held by the charity should be approximately equal to 3 months, costs for key staff and associated running costs. The current level of unrestricted reserves of £67.890 is in ex¢ess of this tsrget. Plans for fvture periods The charity plans to continue the provision of services and projects subject to maintaining on-going funding arrangements. After the year end. following consultation with local residents. an application was submitted to the National Lottery Community Fund for a further 5 years (2024-2029). This application was successful and the funding will commence on 1 April 2024. Structure, governance and management The organisation is a charitable company limited by guarantee incorporated on 6 August 2007 and registered as a charity with the Charity Commission for Northem Ireland and HM Revenue & Customs. The company was established under a Memorandum of Association and is governed by its Articles of Association. Member's liability in the event of the company being wound up is limited to £1.
CAWINELSON DRIVE ACTION GROUP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 The trustpes, who are also the directors for the purpose of company law. and who served during the year and up to the date of signature of the financial statements were- Mr RobertThompson Ms Rose White Ms Mildred Garfield Ms Mary Burton Ms Elizabeth Fields Mr Frederick Dalz811 Ms Maureen Hamilton Mr Allister Gault Ms Lesley Nicholl Under the requirèments of the Memorandum and Articles of Assoclation directors are elected at an Annual General Meeting from amongst those persons nominated by the Ordinary Members. The directors have the power al any time to appoint any person lo be a director, erther to fill a casual vacancy or as an addition to the existing directors. Any director so appointed seNes only until the next Annual General Meeting at which directors are lo be elected and are then eligible for re-election. A retiring director is eligible for re-election. None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up. Statoment of trustees, responslbllltles The trustees, who ar8 also the directors of CawlNelson Drive Action Group for the purpose of company law, are respon51ble for preparing the Tnjstees. Report and the financial statements in accordance with applicable law and Uniled Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requlres the trustees to prepare financial statements for each financl81 y8ar which give a true and falr view of the state of affairs of the charity and of the incoming resources and application of resources, Including the Income and expenditure, of the charitable company for that year. In preparing these financial statements. the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the finan¢ial statements- and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operatlon. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time Ihe financial position of the charty and enable them to ensure th8t the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevenlion and detectson of fraud and other irregularities.
CAWINELSON DRIVE ACTION GROUP TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 The trustees. report was approved by the Board of Trustees. Ms Mildred Gaffield Trustee Mr Robert Thompson Trustee 15 March 2024
CAWINELSON DRIVE ACTION GROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAWINELSON DRIVE ACTION GROUP We report on the accounts of th8 charity for the year ended 31 August 2023, which are set out on pages 7 to 19. Respectlve responslbllltles of trustees and examlner The trustees, who are also the directors of CawlNelson Drive Action Group for the purposes of company law, are responsible for the preparation of the accounts in accordance vlith the requirements of the Companies Act 2006. Having satisfied ourselves that the charity is not subject to audit under company law. and is eligible for independent examination, it is our responsibility to: examine the accounts under section 65 of the Charilies Act (li) follow the procedures laid down in the general directions given by the Charfty Commission for Northern Ireland under section 65(9)Ib) of the Charities Act (iii) stat8 whether particular matters have come to our attention. Basis of Independent examinef$ report We have examined your Charity accounls as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9llb) of the Charities Act. The examination included a review of the accounling records kepl by the charity and a comparison of the accounts presented with those 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. Our role is to state whether any material matters have come to our attention giving us cause to believe: 1. That accounting records were not kept in accordance wlth section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and wilh the methods and principles of the Charities Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and R8publi¢ of Ireland 4. Thal there Is further information needed for a proper understanding of the accounts to be reached. Independent examlner's ststement We have completed our examination and have no concerns in resped of the matters11) to {4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland. We have found no matters that require drawing to your attention. (a) which gives us reasonable cause to believe that in any materi81 respect the requirements: (i) lo keep accounting records in accordance with section 386 of the Companies Act 2006" and {il) to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the m8thods and principles of the ststement of Recommended Practice: Accounting and Reporting by Charities; have not been met or (b) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Moore Nl LLP 21-23 Clarendon Street Derry-Londonderry BT48 7EP Dated: 15 March 2024
CAWINELSON DRIVE ACTION GROUP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 AUGUST 2023 Current financial year Unrestricted Restricted funds funds 2023 2023 Total Totsl 2023 2022 Notes Income from: Donations and legacies Charitable income 230 81,921 83,644 82,151 83.644 92.839 161,896 Total income 230 165,565 165,795 254,735 Ex enditure on: Charitsble activities 5,709 215,093 220,802 218,233 Net (outgoing)fincoming resources before transfers (5,479) (49,528) (55,007) 36.502 Gross transfers beeen funds 16,834 (16,8341 Net Incomel(expenditure) for the y•arl Net movement in funds 11.355 (66.362) (55,007) 36.502 Fund balances at 1 September 2022 56,535 272.901 329.436 292.934 Fund balances at 31 August 2023 67.890 206,539 274,429 329,436 The statem8nt of financial activities includes all gains and losses recognised in the year. Ail income and expenditure derive from continuing activities. The statement of financial actiwties also complies with the reqUirnents for an income and expenditure account under the Companies Act 2006.
CAWINELSON DRIVE ACTION GROUP STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2023 Prlor financial year Unrestrlcted Restrlcted funds funds 2022 2022 Total 2022 Notes Income fro Donations and legacies Charitable income 255 794 92,584 161,102 92,839 161,896 Total Incom 1,049 253,686 254,735 nditure o Charitsble activities 9,495 208,738 218,233 Net (outgolngylncomlng resource$ before transfers (8,446) 36,502 Gross transfers between funds 4,044 (4,044) Net inGomel(oxpendlture) for the yearl Net movement In fund$ 14,402) 40,904 36,502 Fund balances at 1 September 2021 60,937 231,997 292,934 Fund balances at 31 August 2022 56,535 272,901 329,436
CAWINELSON DRIVE ACTION GROUP BALANCE SHEET ASAT31 AUGUST2023 2023 2022 Notes Fixed assets Tangible assets 128,534 132,716 Current assets Debtors Cash at bank and in hand 10 5,003 163,877 564 211.885 168.880 Creditors: amounts falling due withln one year 212.449 11 (22,985) (15,729) Net current assets 145,895 196,720 T¢)tsl assets less current liablllllos 274,429 329,436 Income funds Restricted funds Unrestricted funds 13 206,539 67,890 272,901 56,535 274,429 329,436 The company is entitled to the exemption from the audit requirement contsined in section 477 of the Companies Act 2006, for Ihe year ended 31 August 2023. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial ststements for the year in question in accordance wth section 476. These financial ststements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on 15 March 2024 Mr Robert Thompson Trustee Ms Mildred Gatheld Trustee Company registration number N1065787
CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 Accounting poll¢les Charlty inforniatlon CawlNelson Drive Action Group is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Crescent Community & Cultural Centre. 205-211 Sp8rrin Park. Londonderry, BT47 6NQ. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the chariws [goveming document], the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in th& UK and Republic of Ireland" {'FRS 102.1 and Ihe Charities SORP 'Accounting and Repoiting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has laken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financiel statements are prepared in sterling. which is the functional currency of the charity. Monetary amounts In these financial ststements are rounded to the nearest £. The financial staternents have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair valuel. The principal accounling policies adopted are set out below. 1.2 Golng concern At the lime of approving the financial statements, the trustees have a reasonable expeciation that the charity has adequate resources to continue in operational existence for the foreseeable ftjture. Thus the trusteeg continue to adopt the going concem basls of accounting in preparing the financial statements. 1.3 Charltable funds Unrèstricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives, Restricted funds are subject to speclfic conditions by donors as to how they may be used. The purpos8s and uses of the restricted funds are set out in the notes to th8 financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Incom• Income is recognised when the charity is legally entiued to it after any performance conditions have baen met, the amounts can be m8asured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charty has been notified of the donation, unless perfoTmance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or othepNise if the charity has been notffi8d of an impending distribution, the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as contingent asset. 10-
CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Accounting policies (Continued) 1.5 Expenditure Expenditu is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic beneffts will be required in settlement. and the amount of the obligation can be measured reliably. Expenditure is Classified by activity. The costs of each activity are made up of the totsl of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated direcuy to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single actrvity are apportioned bètsveen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the assevs use. 1.6 Tangible fixed assets Tangible fixed assets are inibally measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairrnent losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over thelr usefvl lives on the following bases: Leasehold land and buildings Fixtures and fittings Computers 2Vo Straight line 20Yo Straight line 25¢/+o straight line The gain or loss arising on the disposal of an asset is detemiined as the difference betsveen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial actMti8S. 1.7 Impalrnient of fixed assets At each reporting end date. the charity revievts the carrying amounts of ts tsngible assets to detennine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the r8coverable amount of the asset is estimated in order to determine the extent of the impairment loss (rf any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instrnments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charitys balan sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and setue the liability simultaneously. 11
CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 A¢countlng pollcies {Continued) Basic financial assets Basic financial assets, which include debtors and cash and bank bal8n¢es. are initially meas4Jred at transaction price including transaction costs and are subsequently carried at amortised Cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabililies, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitut8s a financing transaction. where the debt instrument is measured at the present value of the future payrn8nts discounted at a market rdte of interest. Financial liabilities Glassified as payable within orse year are not amortised. Debt instruments are subsequently carr1 at amrtised cost, using the effecllve interest rate method. Trade creditor5 are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest melhod. Derncognition of financial Ilabilities Financial liabilities are d&re¢ognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday entitlement is recognised in the period In which the employee's services are received. Termination benefits are recognised immediately as an expense when the Charity is demonstrably commltted to terminate the employment of an employee or to provide termination benefits. 1.11 Retlrement beneflts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng e$tlmates and ludgements In the appllcation of the charity's accounting policies. the trustees are required to make judgements, estimates end assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual resulls may differ from these estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 12-
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CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Charltable Income Provlslon of Provision of community community activities activities 2023 2022 Performance related grants Charitable rentsl income 83,644 161,102 794 83,644 161,896 Analysis by fund Unrestricted funds Restricted funds 794 161,102 83,644 Perforniance related grants National Lottery Community Fund Derry City & Slrabane Distnct Council Waterside Neighbourhood Partnership PHA Old Library Trust FWIN Lincoln Courts Community Association Ebrington Primary School Awards for All Radius Housing NIHE 30,643 19,500 4,774 7,001 5,517 122,570 8,875 2,693 2,322 7,552 250 4.380 1,500 10,000 960 10,000 0.209 83,644 161,102 14-
CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Charitable activities Provision of Provision of community community activities activities 2023 2022 Staff costs Depreciation and impairment Travel Rent & rates Light & heat Insurance Hire of equipment Bank charges Printing. postage & ststionery Telephone General expenses Programme exp&nses Volunteer expenses Repairs & maintenance Accountsncy Staff & volunteer training Venue hire 131.088 4.182 343 359 4,732 1,358 788 591 1,061 1,981 1,986 56,595 3,569 1,557 1.200 1,132 8,280 124,781 4,324 279 316 4,367 1,256 771 511 1,482 1,682 56,352 4,696 2,744 1,200 1,149 10,879 220,802 218,233 220,802 218.233 Analysls by fund Unrestricted funds Restricted funds 5,709 215,093 9,495 208,738 220,802 218,233 Govemance Costs of £1.200 (2022: £1,200) were inujrred during the year in relation to fees paid to the Independent Examiner. These are induded as accountancy fees. Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 15-
CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Ernployees The average monthly number of employees during the year was.. 2023 Number 2022 Number Employment costs 2023 2022 Wages and salaries Social security cosls Other pension costs 120,314 7,925 2,849 114,047 7,B34 2,900 131,088 124,781 There were no employees whose annual remuneration was more than £60,000. Taxatlon Th8 charity is exempt from tsx on income and gains falling within sectlon 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to th8 extent that these are applied to its charltab18 objects. Tanglble flx•d ass•ts Lealehgld Flxtur•¥ and land and fftUng• buildings Comput•rs Totsl Cost At 1 September 2022 156,899 10,177 26,875 193,951 Al 31 August 2023 156,899 10,177 26,875 193,951 Dopreclatlon and impalment At 1 September 2022 Depreciation charged In the year 26,642 3.138 8,971 333 25,622 711 61,235 4,182 At 31 August 2023 29,780 9,304 26,333 65,417 Carrylng amount Al 31 August 2023 127.119 873 542 128,534 At 31 August 2022 130,257 1,206 1.253 132,716 16-
CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 10 Debtors 2023 2022 Amounts falling due within one year: Other debtors 5,003 564 11 Creditors: amounts falling due within one year 2023 2022 Accruals and deferred incorne 22,985 15,729 12 Retirement benefrt schemes Defined contrlbution schemes The charity operates a defined contributron pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to profit or loss in speCt of defined contribution schemes was £2,849 (2022 - £2,900). 17-
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CAWINELSON DRIVE ACTION GROUP NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 14 Analysls of net assets between funds Unrestricted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Total 2023 2022 Fund balances at 31 August 2023 are represented by= Tangible assets Current assetsl(liabilities) 139 67,751 128.395 78.144 128,534 145,895 353 56.182 132,363 140.538 132,716 196,720 67.890 206,539 274.429 56,535 272,901 329,436 15 Related party transactions There were no disciosable related paty transactions during the year (2022 - none). 19-