| Pages | ||
|---|---|---|
| Trustees' Annual Report |
2to3 | |
| Independent Examiner's |
Report | |
| Statement ofFinancial Activities | ||
| Balance Sheet | ||
| Statement ofCash flows | ||
| Notes tothe Accounts | 8to 13 | |
| Detailed Statement of Financial Activities | 14to 15 |
| Statement o forthe year |
fFinancial Activiti ended 31March |
es 2022 |
||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | Total funds | |||
| 2022 | 2022 | 2022 | 2021 | |||
| Notes | 6 | f | E | E | ||
| Income and | endowments | |||||
| from: | ||||||
| Donations | and legacies | 782,065 | 24,906 | 806,971 | 713,739 | |
| Total | 782,065 | 24,906 | 806,971 | 713,739 | ||
| Expenditure | on: | |||||
| Charitable | activities | 651,557 | 10,113 | 661,670 | 610,397 | |
| Other | 42,057 | 7,554 | 49,611 | 17,029 | ||
| Total | 693,614 | 17,667 | 711,281 | 627,426 | ||
| Net losses on investments | (170,000) | |||||
| Net income/(expenditure) | 88,451 | 7,239 | 95,690 | (83,687) | ||
| Transfers between funds |
||||||
| Net income/(expenditure) | 88,451 | 7,239 | 95,690 | (83,687) | ||
| before other gains/(losses) | ||||||
| Other gains | and losses | |||||
| Net movement in funds |
88,451 | 7,239 | 95,690 | (83,687) | ||
| Reconciliation offunds: |
||||||
| Totalfunds | broughtforward | 365,165 | 95,606 | 460,771 | 544,458 | |
| Total funds | carried forward | 453,616 | 102,845 | 556,461 | 460,771 |
| Envelope ID:EQDD9682-9314-4CB8-A238-EB3F3438EFBE vail Balance Sheet at 31March 2022 |
|||
|---|---|---|---|
| Charity No. 1017386 | 2022 f |
2021 | |
| Fixed assets | |||
| Tangible assets | 8 | 2,389 2,389 |
2,811 2,811 |
| Current assets | |||
| Debtors | 9 | 4,361 | 7,972 |
| Cash at bank and in hand | 550,912 | 451,188 | |
| 555,273 | 459,160 | ||
| Creditors: Amount falling due within one year | 10 | (1,201) | (1,200) |
| Net current assets | 554,072 | 457,960 | |
| Total assets less current liabilities | 556,461 | 460,771 | |
| Net assets excluding pension asset or liability | 556,461 | 460,771 | |
| Total net assets | 666.461 | 460,771 | |
| The funds ofthe charity | |||
| Restricted funds | |||
| Restricted income funds | 102,845 | 95,606 | |
| 102,845 | 95,606 | ||
| Unrestricted funds |
|||
| Designated funds |
453,616 | 365,165 | |
| 453,616 | 365,165 | ||
| Reserves | |||
| Total funds | 556,461 | 460,771 |
| Envelope ID:EOODQE82-93144CBBA336.688F3438 vail tatement ofCash flows forthe year ended 31March 2022 |
EFBE | ||
|---|---|---|---|
| 2022 | 2021 | ||
| E | 6 | ||
| Cash flows from operating activities Net income/(expenditure) per Statement |
ofFinancialActivities | 95,690 | (83,687) |
| Adjustments for: Depreciation ofproperty, plant and equipment Decrease in trade and other receivables Increase in trade and other payables |
422 3,611 1 |
496 1,033 |
|
| Net cash provided by/(used in) operating |
activities | 99,724 | (82,158) |
| Net cash from investing activities |
170,000 | ||
| Net cash from financing activities | |||
| Net increase in cash and cash equivalents | 99,724 | 87,842 | |
| Cash and cash equivalents atthe beginning ofthe year |
451,188 | 363,346 | |
| Cash and cash equivalents atthe end of the year |
550,912 | 451,188 | |
| Components ofcash and cash equivalents Cash and bank balances |
550,912 | 451,188 | |
| 550,912 | 451,188 |
| 2014and the Financial Reporting Standard applicable in the United Kingdom (FRS102)and the Charities Act 2011. |
2014and the Financial Reporting Standard applicable in the United Kingdom (FRS102)and the Charities Act 2011. |
2014and the Financial Reporting Standard applicable in the United Kingdom (FRS102)and the Charities Act 2011. |
2014and the Financial Reporting Standard applicable in the United Kingdom (FRS102)and the Charities Act 2011. |
and | Republic ofI | re | lan | d | |
|---|---|---|---|---|---|---|---|---|---|
| Change in basis ofaccounting orto previous accounts | |||||||||
| There has been no change to the accounting policies (valuation rules and method |
ofaccounting) | since | |||||||
| last year and | no changes have been made to accounts for previous years. | ||||||||
| Fund accounting | |||||||||
| Unrestricted | funds | These are available for use at the discretion ofthe trustees | in furtherance | ofthe | |||||
| general objects ofthe charity. | |||||||||
| Designated | funds | These are unrestricted funds earmarked by the trustees |
for | particular purposes. |
|||||
| Revaluation | funds | These are unrestricted funds which include a revaluation |
reserve representing | ||||||
| the restatement ofinvestment assets at their market values. |
|||||||||
| Restlicted | funds | These are available for use subject to restrictions iinposed |
by the donor or | ||||||
| through terms ofan appeal. | |||||||||
| Income | |||||||||
| Recognition | of | Income is included in the Statement of Financial Activities |
(SoFA) when the | ||||||
| income | charity becomes entitled to, and virtually certain to receive, |
the income | and | the | |||||
| amount ofthe income can be measured with sufficient |
reliability. | ||||||||
| Income with | related | Where income has related expenditure the income and |
related expenditure | is | |||||
| expenditure | reported gross in the SoFA. | ||||||||
| Donations | and | Voluntary income received by way ofgrants, donations |
and | gifts is included | in | ||||
| legacies | the the SoFAwhen receivable and only when the Charity has unconditional | ||||||||
| entitlement tothe income. |
|||||||||
| Tax reclaims | on | Income from tax reclaims is included in the SoFAatthe |
same time asthe | ||||||
| donations | and gifts | gift/donation to which it relates. |
|||||||
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
||||||||
| and facilities | where the benefit tothe Charity is reasonably quantifiable, |
measurable | and | ||||||
| material. | |||||||||
| Volunteer | help | The value ofany volunteer help received is not included |
in | the accounts. | |||||
| Investment | income | This is included in the accounts when receivable. |
|||||||
| Gains/(losses) on |
This includes any gain or loss resulting from revaluing investments to market |
||||||||
| revaluation | offixed | value atthe end ofthe year. | |||||||
| assets | |||||||||
| Gains/(losses) on |
This includes any gain or loss on the sale ofinvestments. | ||||||||
| investment | assets |
| s tothe A | cc | ounts | |
|---|---|---|---|
| Expenditure | |||
| Recognition expenditure |
of | Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part ofthe expenditure to |
|
| which it relates. | |||
| Expenditure | on | These comprise the costs associated with attracting voluntary income, |
|
| raising funds Expenditure on charitable activities |
fundraising trading costs and investment management costs. These comprise the costs incurred by the Charity in the delivery ofits activities and services in the furtherance ofits objects, including the making ofgrants and |
||
| Grants payable | governance costs. All grant expenditure isaccounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees atthe end ofthe year but not |
||
| yet paid. | |||
| Governance | costs | These include those costs associated with meeting the constitutional and |
|
| statutory requirements ofthe Charity, including any audit/independent |
|||
| examination fees, costs linked tothe strategic management ofthe Charity, |
|||
| together with a share ofother administration costs. |
|||
| Other expenditure | These are support costs not allocated to a particular activity. |
| 2 |
Statement o | f Financial | A | ctivities -prior | year | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | ||||||
| 2021 | 2021 | 2021 | ||||||
| Income and endowments | from: | |||||||
| Donations and legacies | 677,137 | 36,602 | 713,739 | |||||
| Total | 677,137 | 36,602 | 713,739 | |||||
| Expenditure on: Charitable activities |
599,796 | 10,601 | 610,397 | |||||
| Other | 15,265 | 1,764 | 17,029 | |||||
| Total | 615,061 | 12,365 | 627,426 | |||||
| Net | gains on investments | (170,000) | (170,000) | |||||
| Net | income | 62,076 | (145,763) | (83,687) | ||||
| Net | income before other | 62,076 | (145,763) | (83,687) | ||||
| gains/(losses) | ||||||||
| Other gains and | losses: | |||||||
| Net | movement | in funds | 62,076 | (145,763) | (83,687) | |||
| Reconc3iation of funds: | ||||||||
| Total funds brought forward | 303,089 | 241,369 | 544,458 | |||||
| Total funds carried forward | 365,165 | 95,606 | 460,771 | |||||
| 3 | Income from donations | and legacies | ||||||
| Unrestricted | Restricted | Total | Total | |||||
| 2022 | 2021 | |||||||
| E | 6 | |||||||
| Donations | 762,423 | 23,146 | 785,569 | 678,653 | ||||
| Gift Aid | 19,642 | 1,760 | 21,402 | 35,086 | ||||
| 782,065 | 24,906 | 806,971 | 713,739 | |||||
| 4 | Expenditure | on chariitable activities | ||||||
| Unrestricted | Restriicted | Total | Total | |||||
| 2022 | 2021 | |||||||
| Expenditure | on charitable | |||||||
| activities | ||||||||
| Gifts and Mission Support Child Support |
650,311 1,246 |
10,113 | 650,311 11,359 |
590,308 20,089 |
||||
| Governance | costs | |||||||
| e1.557 | 10,113 | 661,670 | 610,397 |
| 5 | Other expend | iture | ||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restiicted | Total | Total | |||||
| 2022 | 2021 | |||||||
| Motor and travel costs | 28,431 | 6,000 | 34,431 | 3,245 | ||||
| Premises costs | 9,210 | 1,120 | 10,330 | 2,874 | ||||
| Amortisation, | depreciation, | |||||||
| impairment, | profit/loss | on | 422 | 496 | ||||
| disposal offixed assets | ||||||||
| General administrative | costs | 2,794 | 3,228 | 9,214 | ||||
| Legal and professional | costs | 1,200 | 1,200 | 1,200 | ||||
| 42,057 | 7,554 | 49,611 | 17,029 | |||||
| 6 | Net income/(expenditure) | before | ||||||
| transfers | ||||||||
| 2022 | 2021 | |||||||
| This isstated | after charging: | E | E | |||||
| Depreciation | ofowned | fixed assets | 422 | 496 | ||||
| 7 | Staff costs | |||||||
| No employee | received | emoluments | in excess ofF60,000. | |||||
| 8 | Tangible fixed assets | |||||||
| Fixtures and | Total | |||||||
| Equipment | ||||||||
| f | E | |||||||
| Cost or revaluation | ||||||||
| At1April 2021 | 30,776 | 30,776 | ||||||
| At31March | 2022 | 30,776 | 30,776 | |||||
| Depreciation | and | |||||||
| impairment | ||||||||
| At 1April 2021 | 27,965 | 27,965 | ||||||
| Depreciation | charge forthe | 422 | ||||||
| year At31March |
2022 | 28,387 | 28,387 | |||||
| Net book values | ||||||||
| At31March | 2022 | 2,888 | 2,288 | |||||
| At31March | 2021 | 2,811 | 2,811 | |||||
| 9 | Debtors | |||||||
| 2022 | 2021 | |||||||
| Other debtors | 4,361 | 7,972 | ||||||
| 4,361 | 7,972 |
| 10 | Creditors: | |||||||
|---|---|---|---|---|---|---|---|---|
| amounts | falling | due within one year | ||||||
| 2022 | 2021 | |||||||
| f | f | |||||||
| Accruals | 1,201 | 1,200 | ||||||
| 1,201 | 1,200 | |||||||
| 11 | Movement | in funds | ||||||
| Incoming | ||||||||
| res oui'ces | Resources | At31 | ||||||
| At 1April | (induding other |
expended | March 2022 |
|||||
| 2021 | gains/losses) | |||||||
| f | ||||||||
| Restricted funds: | ||||||||
| Restricted income funds: | ||||||||
| 95,606 | 24,906 | (17,667) | 102,845 | |||||
| Total | 95,606 | 24,906 | (17,667) | 102,845 | ||||
| Unrestricted | funds: | |||||||
| Designated | funds: | |||||||
| 365,165 | 782,065 | (693,614) | 453,616 | |||||
| Total | 365,165 | 782,065 | (693,614) | 453,616 | ||||
| Total funds | 460,771 | 806,971 | (711,281) | 556,461 | ||||
| 12 | Analysis | of | net assets between funds | |||||
| Unrestricted | Restricted | Total | ||||||
| funds | funds | |||||||
| f | f | |||||||
| Fixed assets | 2,389 | 2,389 | ||||||
| Net current | assets | 456,256 | 97,816 | 554,072 | ||||
| 458,645 | 97,816 | 556,461 | ||||||
| 13 | Reconciliation | ofnet debt | ||||||
| At31 | ||||||||
| At1April | March | |||||||
| 2021 | Cash flows | 2022 | ||||||
| f | f | f | ||||||
| Cash and | cash | equivalents | 451,188 | 99,724 | 550,912 | |||
| 451,188 | 99,724 | 550,912 | ||||||
| Net debt | 451,188 | 99,724 | 550,912 |
| forthe year ended 31 | M | ar | ch 2022 | |||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | Total funds | |||||
| 2022 | 2022 | 2022 | 2021 | |||||
| f | f | f | f | |||||
| Income and endowments | from: | |||||||
| Donations and legacies |
||||||||
| Donations | 762,423 | 23,146 | 785,569 | 678,653 | ||||
| Gift Aid | 19,642 | 1,760 | 21,402 | 35,086 | ||||
| 782,065 | 24,906 | 806,971 | 713,739 | |||||
| Total income and endowments | 782,065 | 24,906 | 806,971 | 713,739 | ||||
| Expenditure on: |
||||||||
| Chadtable activities |
||||||||
| Gifts and Mission Support | 650,311 | 650,311 | 590,308 | |||||
| Child Support | 1,246 | 10,113 | 11,359 | 20,089 | ||||
| 651,557 | 10,113 | 661,670 | 610,397 | |||||
| Total ofexpenditure | on | charitable | 651,557 | 10,113 | 661,670 | 610,397 | ||
| activities | ||||||||
| Motor and travel costs | ||||||||
| Travel and subsistence | 28,431 | 6,000 | 34,431 | 3,245 | ||||
| 28,431 | 6,000 | 34,431 | 3,245 | |||||
| Premises costs | ||||||||
| Rent | 8,210 | 1,120 | 9,330 | 2,874 | ||||
| Other premises costs | 1,000 | 1,000 | ||||||
| 9,210 | 1,120 | 10,330 | 2,874 | |||||
| General administrative | costs, | |||||||
| including depreciation |
and | |||||||
| amortisation | ||||||||
| Depreciation ofFixtures |
and | 422 | 496 | |||||
| Equipment | ||||||||
| Bank charges | 81 | 724 | 940 | |||||
| Software, ITsupport |
and related | 270 | 96 | 366 | 4,554 | |||
| costs | ||||||||
| Sundry expenses | 1,448 | 1,448 | 3,044 | |||||
| Telephone, fax and | broadband | 433 | 257 | 690 | 676 | |||
| 3,216 | 434 | 3,650 | 9,710 | |||||
| Legal and professional | costs | |||||||
| Audit/Independent | examination | 1,200 | 1,200 | 1,200 | ||||
| fees | ||||||||
| 1,200 | 1,200 | 1,200 | ||||||
| Total ofexpenditure | of | other costs | 42,057 | 7,554 | 49,611 | 17,029 | ||
| Total expenditure | 693,614 | 17,667 | 711,281 | 627,426 | ||||
| Net losses on investments | (170,000) |
| Net income/(expenditure) | 88,451 | 7,239 | 95,690 | (83,687) | |
|---|---|---|---|---|---|
| Net income/(expenditure) | before | 88,451 | 7,239 | 95,690 | (83,687) |
| other gains/(losses) | |||||
| Net movement in funds |
88,451 | 7,239 | 95,690 | (83,687) | |
| Reconciliation offunds: | |||||
| Total funds brought forward | 365,165 | 95,606 | 460,771 | 544,458 | |
| Total funds carried forward | 453,616 | 102,845 | 556,461 | 460,771 |