Charity registration number 1102022
Company registration number 04923990 (England and Wales)
ONSIDE INDEPENDENT ADVOCACY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ONSIDE INDEPENDENT ADVOCACY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
C A Chapman
J B Long
J Gane
N Kirk
L Bugg
(Appointed 1 June 2022)
C Perry
(Appointed 1 June 2022)
Chief Executive Officer
Kate Harvey
Charity number
1102022
Company number
04923990
Principal address
Williamson House
14 Charles Street
Worcester
WR1 2AQ
Registered office
Williamson House
14 Charles Street
Worcester
WR1 2AQ
Auditor
Kendall Wadley LLP
Merevale House
27 Sansome Walk
Worcester
WR1 1NU
Bankers
National Westminster Bank Plc
1 The Cross
Worcester
WR1 3PR
CAF Bank
25 Kings Hill
West Malling
Kent
ME19 4JQ
Metro Bank PLC
One Southampton Row
London
WC1B 5HA
ONSIDE INDEPENDENT ADVOCACY
CONTENTS
Page
Trustees' report
1 - 5
Statement of Trustees' responsibilities
6
Independent auditor's report
7 - 9
Statement of financial activities
10 - 11
Balance sheet
12
Statement of cash flows
13
Notes to the financial statements
14 - 32
ONSIDE INDEPENDENT ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association dated 7 October 2003, which was updated and approved at the AGM, 17 September 2014, 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)" (as amended for accounting periods commencing from 1 January 2019).

Objectives and activities

 

Charitable objectives

The objectives of the Charity are to promote the relief of people, who through disability or ill health are unable, without assistance, to obtain their full rights and privileges as citizens.

Key strategies

 

 

 

 

 

Aims and objectives for the year April 22 - March 23

 

The main objectives were:

 

  1. Develop a robust Staffing Structure which meets the developing needs of Onside

     

  2. Embed both the new CRM system and Intranet across the organisation

     

  3. Work successfully with identified Charity Partners to raise the profile of Onside and enable us to raise money to provide more services

     

  4. Continue to appraise and where appropriate, bid for relevant development opportunities within Worcestershire, Herefordshire and neighbouring counties

     

  5. Work with Commissioners to plan for the development of Advocacy Services based on proposed changes to the Mental Capacity Act

     

  6. Recruit additional Volunteers and improve training and information (e.g. Volunteer Handbook)

     

  7. Continue to use Onside experience and knowledge to influence policy and strategy

Public benefit compliance

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.

ONSIDE INDEPENDENT ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -

Investment powers

Under the Memorandum and Articles of Association, the trustees have the power to invest the funds of the charity as they think fit. The trustees, having regard to the liquidity requirements of operating the charity have maintained funds in an interest bearing bank reserve account.

Use of volunteers

In the year ending 31 March 2023, 150 volunteers (2022 - 160 volunteers) provided over 1,890 hours (2022 - 1,920 hours) of direct support to vulnerable and disadvantaged people. The charity recognises and values the enormous contribution made by volunteers and takes this opportunity to say how much their continuing support is appreciated.

Achievements and performance April 22 - March 23

 

  1. Continued to grow Onside’s services, enabling the charity to offer its’ range of services for adults, families, and children more widely across Worcestershire and Herefordshire. Onside has also explored other relevant opportunities in other geographical locations.

     

  2. Onside has further developed our representation at relevant strategic forums and partnerships. As a result, we continue to be to be recognized as a leading provider of services for vulnerable people facing unfairness, inequality and exclusion.

     

  3. Developed the use of the Intranet (Oracle) to improve the effectiveness of communication and our infrastructure.

     

  4. The CRM System has been more widely rolled out across the relevant services.

     

  5. Continued to strengthen Onside’s Management Structure by recruiting to key roles within the leadership team, extending the range of skills and expertise across the organisation.

     

  6. Completed a Job Evaluation, Pay Benchmarking and Pay Progression Framework, to ensure effective recruitment and retention and a transparent framework for staff development and progression.

     

  7. Onside continued to work with a range of charity partners, including the Mayor of Worcester and Crowngate Shopping Centre to further raise the profile of Onside’s work and generate much needed donations.

     

  8. Onside have used some of the income gained from fundraising to support our current Access Fund for Service Users and to create a new Winter Support Fund for staff struggling with the increased cost of living pressures.

     

  9. Following a comprehensive Volunteer Review, we developed and embedded a new Volunteer Handbook. We also reviewed Volunteer Training and updated the Volunteer Training Programme.

     

  10. Successfully achieved reaccreditation of the externally assessed and verified Advocacy Quality Performance Mark.

     

  11. Reviewed and amended key components of our Performance Management Systems to ensure staff continued to be effectively supported, motivated and with opportunities for development.

     

  12. Undertaken a Property Review to reconsider the option of purchasing a property. No suitable properties were identified which were appropriate within the budget we had available. The current economic climate means this is not an option we are continuing to consider at this time.

 

 

 

 

 

 

ONSIDE INDEPENDENT ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -
Financial review

During the year income exceeded expenditure by £28,683 (2022: income exceeded expenditure by £190,236) giving total fund balances at 31 March 2023 of £793,262 (2022: £764,579). This included restricted funds of £1,331 (2022: £3,544) and designated funds of £390,000 (2022: £417,840).

Reserves policy

The Trustees aim to hold sufficient reserves to cover the financial and operational risks of the charities’ activities. At the minimum, we will always hold sufficient reserves in realisable form to cover the statutory requirements in respect of redundancy payments to staff and contractual agreements, such as lease of premises. Our current level of free reserves is £342,348 (2022 £291,486.)

 

Whilst this adequately covers the expended exposure on closure, the Trustees remain committed to continue to prudently manage our reserves in order to improve and develop services alongside providing further cover for the future risks and provide scope to explore new opportunities. The level of reserves is monitored regularly by the trustees and the reserve policy is reviewed annually alongside the budget preparation process.

Notes 20, 21 and 22 set out details of the various funds and an analysis of the assets attributable to them. These assets are sufficient to meet the charity's obligations on a fund by fund basis.

Risk management

The trustees regularly assess the the risks to which the charity is exposed, and are satisfied that processes, systems and actions are in place to mitigate exposure to the major risks.

Plans for the future April 23 - March 24

 

  1. Continue to develop Onside’s services, enabling the charity to offer its’ range of services for adults, families, and children more widely across Worcestershire, Herefordshire and wider geographical areas.

     

  2. Effectively manage changes in Onside contracts and potential retendering processes.

     

  3. Continue to engage with a variety of organisations to ensure Onside is represented at the appropriate strategic forums and partnerships, thereby ensuring Onside is recognized as the leading provider of services for vulnerable people facing unfairness, inequality and exclusion and has a voice in strategic developments across all sectors.

     

  4. Continue to build Onside’s infrastructure and communication channels, including the CRM system and intranet, to ensure we are working effectively and efficiently and meeting the needs of all stakeholders.

     

  5. Continue the develop opportunities within local communities to promote Onside services and work in partnership with other agencies further strengthening our links at a grassroots level.

     

  6. Develop an Investment Policy to ensure effective use of reserves, following the decision to no longer invest at present in a property.

     

  7. As Onside celebrates its 30th Anniversary, ensuring we use this opportunity to develop further partnerships with local businesses and communities and maximise the opportunity for fundraising

     

  8. To further develop key frameworks and support mechanisms for the development and retention of our staff and volunteers

 

ONSIDE INDEPENDENT ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -
Structure, governance and management

 

Governing document

The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 7 October 2003 which was updated and approved at the AGM, 17 September 2014.

Trustees

The trustees, who are also the directors for the purpose of company law, who served during the year were:

C A Chapman
R C Aldridge
(Resigned 5 September 2022)
J B Long
J W Hildred
(Resigned 31 October 2022)
J Gane
N Kirk
L Bugg
(Appointed 1 June 2022)
C Perry
(Appointed 1 June 2022)

Recruitment and appointment of trustees

The company shall have a Board of Trustees comprising not less than three and not more than eleven persons elected by and from the Members at the Annual General Meeting.

 

At every Annual General Meeting all elected and co-opted Board members shall retire from office. Retiring Board members shall be eligible for re-election or further co-option subject to a maximum period of service of five years or five consecutive terms, such persons will be eligible to stand for re-election after a break of at least one year. This period can be extended at the discretion of the trustees.

Training and induction

Trustees are recruited from members and volunteers and through advertising with appropriate charity organisations and local business networks. There is a clearly defined procedure for recruitment and appointment including informal meetings, attendance at a Board meeting and a formal interview. Once references are checked, new trustees are co-opted or nominated at a General meeting. An induction programme is provided and ongoing training is available

Organisational structure

The business of the Company shall be managed by the Board of Trustees who may exercise all such powers of the Company as may be exercised and done by the Company and as are not by statute or by these articles required to be exercised or done by the Company in a General Meeting.

 

The Board of Trustees delegate the day to day running of the charity to appointed Chief Executive Officer, K. Harvey. Rates of pay for all staff and key management personnel are set by the board.

Related parties

The charity does not co-operate with any charity or organisation deemed to be a related party in pursuit of its charitable objectives.

Auditor

A proposal will be put to members that competitive quotes are sought for the appointment of auditors, including from Kendall Wadley LLP.

Disclosure to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

 

ONSIDE INDEPENDENT ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board of trustees
J B Long
Chair
Dated: 8 September 2023
ONSIDE INDEPENDENT ADVOCACY
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -

The trustees, who are also the directors of Onside Independent Advocacy for the purpose of company law, are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company law requires the trustees to prepare accounts for each financial 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, including the income and expenditure, of the charitable company for that year.

 

In preparing these accounts, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities Statement of Recommended Practice (2005);

 

- 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 accounts; and

 

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts 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 prevention and detection of fraud and other irregularities.

ONSIDE INDEPENDENT ADVOCACY
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF ONSIDE INDEPENDENT ADVOCACY
- 7 -

Opinion

We have audited the financial statements of Onside Independent Advocacy (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

ONSIDE INDEPENDENT ADVOCACY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ONSIDE INDEPENDENT ADVOCACY
- 8 -
Responsibilities of trustees

As explained more fully in the statement of Trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was capable of detecting irregularities including fraud

- an understanding of the risk assessment process (including the assessment of the risk of fraud) adopted by the Board is obtained and their attitude to risk ascertained

- an assessment of the susceptibility to material mis-statement of the financial statements as a result of management over-ride or fraud is made

- it is ensured that the engagement team have, collectively, the appropriate competence, capabilities and skills to be involved in the assignment, are fully briefed and understand the risks specific to the charity

Audit response to risks identified

As a result of the outcome of our risk review:

- we establish processes to test the outcomes of our assessment which include, a review of Board minutes, analytical review, the relevance and accuracy of significant accounting estimates, substantive testing of significant transactions, work to identify unusual or unexpected accounting entries including the testing of journal entries, information disclosed in the financial statements is traced to supporting documentation. In all instances it is acknowledged that material mis-statements that arise from fraud may involve deliberate concealment or collusion and are, therefore, by their very nature harder to detect than those arising from error.

- an understanding of the legal and regulatory framework as applicable to the charity is obtained together with knowledge of the procedures put in place by the charity in order to comply with the same

- it is established if there have been any instances of non-compliance with applicable laws and regulations, where there are such breaches, a full understanding, including gathering of relevant documentation appertaining to the event is obtained and assessed

It should be noted that Auditing standards limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

ONSIDE INDEPENDENT ADVOCACY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF ONSIDE INDEPENDENT ADVOCACY
- 9 -

Use of our report

This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Sarah Morley ACA (Senior Statutory Auditor)
for and on behalf of Kendall Wadley LLP
8 September 2023
Chartered Accountants
Statutory Auditor
Merevale House
27 Sansome Walk
Worcester
WR1 1NU

Kendall Wadley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

ONSIDE INDEPENDENT ADVOCACY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general

designated

2023
2023
2023
2023
2022
Notes
£
£
£
£
£
Income and endowments from:
Voluntary income
3
751
-
-
751
375
Incoming resources from charitable activities
4
3,942,235
-
68,249
4,010,484
3,665,638
Fundraising income
6
13,572
-
-
13,572
14,648
Other income
7
12,949
-
-
12,949
11,831
Total income
3,969,507
-
68,249
4,037,756
3,692,492
Expenditure on:
Charitable activities
8
3,917,566
15,000
76,507
4,009,073
3,502,256
Net incoming/(outgoing) resources before transfers
51,941
(15,000)
(8,258)
28,683
190,236
Gross transfers between funds
13
6,795
(12,840)
6,045
-
-
Fund balances at 1 April 2022
343,195
417,840
3,544
764,579
574,343
Fund balances at 31 March 2023
401,931
390,000
1,331
793,262
764,579
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ONSIDE INDEPENDENT ADVOCACY
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general

designated

2022
2022
2022
2022
Notes
£
£
£
£
Income and endowments from:
Voluntary income
3
375
-
-
375
Incoming resources from charitable activities
4
3,562,671
-
102,967
3,665,638
Fundraising income
6
14,648
-
-
14,648
Other income
7
11,831
-
-
11,831
Total income
3,589,525
-
102,967
3,692,492
Expenditure on:
Charitable activities
8
3,378,463
17,160
106,633
3,502,256
Net incoming/(outgoing) resources before transfers
211,062
(17,160)
(3,666)
190,236
Gross transfers between funds
13
(200,000)
200,000
-
-
Net income/(expenditure) for the year/
Net movement in funds
11,062
182,840
(3,666)
190,236
Fund balances at 1 April 2021
332,133
235,000
7,210
574,343
Fund balances at 31 March 2022
343,195
417,840
3,544
764,579
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ONSIDE INDEPENDENT ADVOCACY
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 12 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
14
27,141
8,156
Tangible assets
15
32,442
43,553
59,583
51,709
Current assets
Debtors
16
504,009
643,479
Cash at bank and in hand
653,246
457,505
1,157,255
1,100,984
Creditors: amounts falling due within one year
17
(423,576)
(388,114)
Net current assets
733,679
712,870
Total assets less current liabilities
793,262
764,579
Income funds
Restricted funds
20
1,331
3,544
Designated funds
21
390,000
417,840
General unrestricted funds
401,931
343,195
791,931
761,035
793,262
764,579

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011.

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 statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

These financial statements 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 8 September 2023
J B Long
Chair
Company Registration No. 04923990
ONSIDE INDEPENDENT ADVOCACY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
26
226,910
255,178
Investing activities
Purchase of intangible assets
(18,985)
(8,156)
Purchase of tangible fixed assets
(12,184)
(22,920)
Net cash used in investing activities
(31,169)
(31,076)
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
195,741
224,102
Cash and cash equivalents at beginning of year
457,505
233,403
Cash and cash equivalents at end of year
653,246
457,505
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
1
Accounting policies
Charity information

Onside Independent Advocacy is a private charitable company limited by guarantee and was registered in England and Wales. The registered office is Williamson House, 14 Charles Street, Worcester, WR1 2AQ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document dated 07 October 2003, 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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure, which meets these criteria, is charged to the fund.

1.4
Income

Service contract income received are recognised in full in the statement of financial activities in the year in which they are receivable. Income is then deferred where the contract term falls outside the current year.

 

The charity receives government grants in respect of offering advocacy. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred

 

No amount is included in the financial statements for the volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees' annual report.

 

Investment income comprises of bank interest and is recognised when it is receivable.

 

All other income is recognised when it is receivable.

 

Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 15 -
1.5
Expenditure

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT, which cannot be recovered.

 

Expenditure relating to charitable activities comprise of all expenses that are incurred in the undertaking of the charitable activities of the charity.

 

Governance costs include direct and related support costs relating to the governance infrastructure allowing the charity to generate information required for public accountability.

 

Resources expended are allocated between the activities of the charity on an apportionment basis based on estimated staff time.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Database Development
No amortisation to be charged until asset is complete
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings & equipment
20% straight line
Motor vehicles
25% on net book value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short-term liquid investments with original maturities of three months or less.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 16 -
1.10
Financial instruments

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 charity's balance 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 settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

 

Trade creditors 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

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 committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying 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 results may differ from these estimates.

 

The estimates and underlying 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.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
3
Voluntary income
Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Donations and gifts
751
375

 

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
4
Incoming resources from charitable activities

Worcestershire County Council Grants & Contracts

Herefordshire Council Grants & Contracts

Other Grants & Contracts

Social Enterprise

Council Spot Sales

Total
2023
Total
2022
2023
2023
2023
2023
2023
£
£
£
£
£
£
£

Income within charitable activities

827,314
209,070
2,867,239
61,156
59,318
4,024,097
3,725,805

Opening deferred income

10,400
-
190,188
-
-
200,588
140,421
Less: deferred income
(43,602)
-
(170,599)
-
-
(214,201)
(200,588)
794,112
209,070
2,886,828
61,156
59,318
4,010,484
3,665,638
Analysis by fund
Unrestricted funds - general
794,112
209,070
2,818,579
61,156
59,318
3,942,235
3,562,671
Restricted funds
-
-
68,249
-
-
68,249
102,967
794,112
209,070
2,886,828
61,156
59,318
4,010,484
3,665,638

 

Deferred income

Income is deferred where the contract terms fall outside the current year.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
4
Incoming resources from charitable activities
(Continued)
- 19 -
For the year ended 31 March 2022

Worcestershire County Council Grants & Contracts

Herefordshire Council Grants & Contracts

Other Grants

Social Enterprise

Council Spot Sales

Total
2022
£
£
£
£
£
£

Income within charitable activities

792,680
203,031
2,610,373
49,975
69,746
3,725,805

Opening deferred income

4,767
-
135,654
-
-
140,421
Less: deferred income
(10,400)
-
(190,188)
-
-
(200,588)
787,047
203,031
2,555,839
49,975
69,746
3,665,638
Analysis by fund
Unrestricted funds - general
787,047
203,031
2,452,872
49,975
69,746
3,562,671
Restricted funds
-
-
102,967
-
-
102,967
787,047
203,031
2,555,839
49,975
69,746
3,665,638

 

Deferred income

Income is deferred where the contract terms fall outside the current year.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 20 -
5
Grants receivable for core activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
general
general
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Grants and contracts receivable for core activities
The Henry Smith Charity
-
-
-
-
-
-
Worcester City Council - Inclusive Growth
-
-
-
-
-
-
Building Better Opportunities - Job Coach
-
68,249
68,249
-
102,967
102,967
Age UK Herefordshire & Worcestershire - Dementia Wellbeing Service
-
-
-
87,500
-
87,500
Eveson Grant
3,000
-
3,000
3,001
-
3,001
Worcester County Council - Volunteering Support
-
-
-
-
-
-
Community First - Moodmasters, Peer Support
15,767
-
15,767
35,150
-
35,150
NHS Primary Care Network - Social Prescribing
Droitwich and Ombersley
33,647
-
33,647
102,044
-
102,044
Vale of Evesham
97,531
-
97,531
106,060
-
106,060
Wyre Forest
27,492
-
27,492
28,615
-
28,615
Wyre Forest Healthcare
183,235
-
183,235
181,657
-
181,657
Pershore and Upton
57,448
-
57,448
54,010
-
54,010
Bromsgrove
14,154
-
14,154
84,012
-
84,012
Worcester City PCN
237,779
-
237,779
212,091
-
212,091
Children's Wellbeing Services
139,036
-
139,036
-
-
-
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
5
Grants receivable for core activities
(Continued)
- 21 -
NHS Primary Care Network - Lifestyle advisor
Droitwich and Ombersley
28,119
-
28,119
29,127
-
29,127
Worcester City PCN
60,759
-
60,759
58,659
-
58,659
Vale of Evesham
30,932
-
30,932
32,754
-
32,754
Wyre Forest
23,922
-
23,922
8,699
-
8,699
Wyre Forest Healthcare
43,025
-
43,025
43,108
-
43,108
Pershore and Upton
21,075
-
21,075
22,058
-
22,058
Bromsgrove
39,271
-
39,271
39,909
-
39,909
The Rurals
-
-
-
-
-
-
NHS Primary Care Network - Care Co-ordinator
Droitwich and Ombersley
21,479
-
21,479
24,168
-
24,168
Worcester
29,455
-
29,455
92,478
-
92,478
Vale of Evesham
40,974
-
40,974
118,670
-
118,670
Wyre Forest
63,018
-
63,018
61,084
-
61,084
Pershore and Upton
-
-
-
18,253
-
18,253
Bromsgrove
5,616
-
5,616
41,887
-
41,887
Children's Wellbeing Services
134,458
-
134,458
-
-
-
NHS Primary Care Network - Wellbeing Service
Droitwich and Ombersley
-
-
-
3,783
-
3,783
Worcester City PCN
157,618
-
157,618
172,377
-
172,377
Vale of Evesham
96,901
-
96,901
98,525
-
98,525
Wyre Forest
14,904
-
14,904
17,222
-
17,222
Wyre Forest Healthcare
21,163
-
21,163
6,377
-
6,377
Pershore and Upton
41,709
-
41,709
39,023
-
39,023
Bromsgrove
56,127
-
56,127
59,475
-
59,475
NHS Community Mental Health
400,588
-
400,588
285,975
-
285,975
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
5
Grants receivable for core activities
(Continued)
- 22 -
Better 2Gether
151,263
-
151,263
80,005
-
80,005
Act On It
435,515
-
435,515
204,166
-
204,166
Smallwood Trust
-
-
-
950
-
950
Plus Community funding
38,559
-
38,559
-
-
-
Community renewal fund
46,800
-
46,800
-
-
-
Other
6,238
-
6,238
-
-
-
2,818,577
68,249
2,886,826
2,452,872
102,967
2,555,839
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 23 -
6
Fundraising income
Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Fundraising events
13,572
14,648
7
Other income
Unrestricted
Unrestricted
funds
funds
general
general
2023
2022
£
£
Other income
12,949
9,847

JRS Grant

-
1,984
12,949
11,831
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 24 -
8
Charitable activities
Resources expended on charitable activities
Resources expended on charitable activities
2023
2022
£
£
Staff costs
3,365,840
2,973,561
Depreciation and impairment
7,584
9,988

Travel and subsistence

51,871
36,089

Staff and volunteer training

31,965
28,524

Volunteer expenses

642
-

Café Mix and Bakery provisions and equipment

18,813
13,440
Sub contractor arrangement
224,345
175,606

Computer costs

11,673
-
3,712,733
3,237,208
Share of support costs (see note 9)
290,171
258,280
Share of governance costs (see note 9)
6,169
6,768
4,009,073
3,502,256
Analysis by fund
Unrestricted funds - general
3,917,566
3,378,463
Unrestricted funds - designated
15,000
17,160
Restricted funds
76,507
106,633
4,009,073
3,502,256
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 25 -
9
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£

Stationery

8,518
-
8,518
9,153
-
9,153

Telephone

24,870
-
24,870
41,146
-
41,146

Printing, publicity and advertising

14,814
-
14,814
8,470
-
8,470

Insurance

11,000
-
11,000
4,521
-
4,521

Rent

46,399
-
46,399
44,465
-
44,465

Heat and light

6,167
-
6,167
1,771
-
1,771

Repairs and maintenance

17,362
-
17,362
31,119
-
31,119
Legal and consultancy
36,762
-
36,762
26,432
-
26,432
Subscriptions
6,531
-
6,531
3,193
-
3,193
Computer costs
48,500
-
48,500
31,307
-
31,307
Postage
1,775
-
1,775
2,499
-
2,499
Staff recruitment costs
16,967
-
16,967
15,437
-
15,437
Bank charges
1,223
-
1,223
1,408
-
1,408
Website costs
6,792
-
6,792
8,170
-
8,170
Staff Welfare
15,866
-
15,866
4,952
-
4,952
Payroll preparation costs
13,990
-
13,990
12,755
-
12,755
General office expenses
10,701
-
10,701
11,482
-
11,482
Bad debts written off
1,934
-
1,934
-
-
-

Audit fee

-
6,120
6,120
-
6,602
6,602

Trustee meeting costs

-
49
49
-
165
165
290,171
6,169
296,340
258,280
6,767
265,047
Analysed between
Charitable activities
290,171
6,169
296,340
258,280
6,768
265,047

Governance costs includes auditors' remunerations of £6,120 (2022 : £6,120).

10
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year.

 

During the year 2023, 1 trustee claimed for travel and other expenses incurred, in total these amounted to £49 (2022: 1 trustee was reimbursed £115)

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 26 -
11
Employees
Number of employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Advocacy and administrative personnel
167
154
Employment costs
2023
2022
£
£
Wages and salaries
3,054,148
2,707,936
Social security costs
210,785
174,796
Other pension costs
100,907
90,829
3,365,840
2,973,561

Total key management personnel remuneration benefits for the year amounted to £333,672 (2022: £231,889)

The number of employees whose annual remuneration was £60,000 or more were:
2023
2022
Number
Number
£60,000 - £70,000
1
1
12
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

13
Transfers

Transfers were made in the current and previous year between unrestricted and designated funds to cover the costs of refurbishment projects, future premises and essential contingency requirements.

 

A transfer of £6,045 was made from unrestricted funds to restricted to cover project overspends.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 27 -
14
Intangible fixed assets
Database Development
£
Cost
At 1 April 2022
8,156
Additions
18,985
At 31 March 2023
27,141
Amortisation and impairment
At 1 April 2022 and 31 March 2023
-
Carrying amount
At 31 March 2023
27,141
At 31 March 2022
8,156
15
Tangible fixed assets
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
Cost
At 1 April 2022
108,222
10,000
118,222
Additions
12,184
-
12,184
Disposals
(28,493)
-
(28,493)
At 31 March 2023
91,913
10,000
101,913
Depreciation and impairment
At 1 April 2022
64,671
10,000
74,671
Depreciation charged in the year
7,584
-
7,584
Eliminated in respect of disposals
(12,784)
-
(12,784)
At 31 March 2023
59,471
10,000
69,471
Carrying amount
At 31 March 2023
32,442
-
32,442
At 31 March 2022
43,553
-
43,553
16
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
397,561
319,309
Prepayments and accrued income
106,448
324,170
504,009
643,479
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 28 -
17
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Other taxation and social security
45,084
45,892
Deferred income
18
214,202
202,200
Trade creditors
22,764
46,365
Other creditors
93,720
73,766
Accruals
47,806
19,891
423,576
388,114
18
Deferred income
2023
2022
£
£
Arising from government grants
-
10,400
Other deferred income
214,202
191,800
214,202
202,200

Income received in the year has been deferred until the next financial year and will be recognised when the services have been performed.

19
Retirement benefit schemes
Defined contribution schemes

The charge to the statement of financial activities in respect of defined contribution schemes was £100,907 (2022: £90,829).

 

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 29 -
20
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resource
Resources expended
Balance at
1 April 2022
Incoming resource
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
Swap & Share (Worcester)
1,231
-
-
1,231
-
-
-
1,231
Job Coach Employment Support
5,879
102,967
(106,633)
2,213
68,249
(76,507)
6,045
-
Promotion Events, Donations and Fundraisers
100
-
-
100
-
-
-
100
7,210
102,967
(106,633)
3,544
68,249
(76,507)
6,045
1,331

The purpose of each fund is as follows:

 

Swap & share – part of the Communities together initiative, supporting the exchange of skills and time between community members in Worcester and Malvern.

 

Job coach employment support - this is a project funded by Big Lottery and ESF to support people furthest from the job market into employment.

 

 

 

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 30 -
21
Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Transfers
Balance at
1 April 2022
Resources expended
Transfers
Balance at
31 March 2023
£
£
£
£
£
£
£
£
Office Maintenance & Improvement
35,000
-
(17,160)
-
17,840
-
32,160
50,000
Building fund
200,000
-
-
-
200,000
-
(200,000)
-
Essential contingency fund
-
-
-
200,000
200,000
(15,000)
55,000
240,000
IT Infrastructure Improvements
-
-
-
-
-
-
100,000
100,000
235,000
-
(17,160)
200,000
417,840
(15,000)
(12,840)
390,000

The purpose of each fund is as follows:

 

Office Maintenance & Improvement fund - represents money set aside for the redecoration of the premises which the charity has a contractual requirement in their lease to redecorate every three years.

 

Essential contingency fund - represents money set aside to cover the charity's statutory requirements in respect of redundancy payments and contractual agreements.

 

IT Infrastructure Improvements fund - represents money set aside for planned IT investment.

ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 31 -
22
Analysis of net assets between funds
Unrestricted funds
Designated funds
Restricted funds
Total
Unrestricted funds
Designated funds
Restricted funds
Total
2023
2023
2023
2023
2022
2022
2022
2022
£
£
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Intangible fixed assets
27,141
-
-
27,141
8,156
-
-
8,156
Tangible assets
32,442
-
-
32,442
43,553
-
-
43,553
Current assets/(liabilities)
342,348
390,000
1,331
733,679
291,486
417,840
3,544
712,870
401,931
390,000
1,331
793,262
343,195
417,840
3,544
764,579
ONSIDE INDEPENDENT ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 32 -
23
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023
2022
£
£
Within one year
6,705
22,500
Between two and five years
-
5,625
6,705
28,125

Lease payments recognised as an expense during the year amounted to £28,320 (2022 - £22,500).

24
Capital commitments
2023
2022
£
£

At 31 March 2023 the charity had capital commitments as follows:

Contracted for but not provided in the financial statements:
Acquisition of intangible assets
-
8,332
25
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

26
Cash generated from operations
2023
2022
£
£
Surplus for the year
28,683
190,236
Adjustments for:
Loss on disposal of tangible fixed assets
15,709
-
Depreciation and impairment of tangible fixed assets
7,584
9,988
Movements in working capital:
Decrease/(increase) in debtors
139,470
(43,378)
Increase in creditors
23,462
36,553
Increase in deferred income
12,002
61,779
Cash generated from operations
226,910
255,178
27
Analysis of changes in net funds

The charity had no debt during the year.

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