REGISTERED CHARITY NUMBER: 1018762
**Report of the Trustees and Committee Unaudited Financial Statements for the Year ended 5[th] October 2020**
## **For**
## **The Littlemoor Charity**
M G Walker & Co. Ltd 119A High Street Clay Cross Chesterfield Derbyshire S45 9DZ
1
## The Littlemoor Charity
## Contents of the Financial Statements For the Year ended 5[th] October 2020
||Page|
|---|---|
|Report of the Trustees|3|
|Independent Examiner’s Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 - 10|
|Reconciliation of Income and Expenditure|11|
|Detailed Statement of Financial Activities|12|
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The Littlemoor Charity Report of the Trustees For the Year ended 5[th] October 2020
The trustees and committee present their report with the financial statements of the charity for the year ended 5[th] October 2020. The trustees and committee have adopted the provisions of 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[st] January 2015).
STRUCTURE AND GOVERNANCE AND MANAGEMENT
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number** 1018762
## **Principal address**
The Eagle Club Littlemoor, Chesterfield Derbyshire S41 8QN
## **Trustees**
R Peet Rev B D Griffiths L J Howard
## **Committee of Management**
J Marlow Ms M Marlow Mrs A Bennett M Thompson M Burrows P Law R Peet Rev R Blackwell (from 28[th] January 2020)
## **Independent Examiner**
M G Walker & Co. Ltd 119A High Street Clay Cross, Chesterfield Derbyshire S45 9DZ
Approved by order of the board of trustees and committee on ................ and signed on its behalf by:
....................................................Trustee
....................................................Chairman
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## The Littlemoor Charity
## Independent Examiner’s Report to the Trustees
## **Independent examiner’s report to the trustees of The Littlemoor Charity**
I report to the charity trustees and committee on my examination of the accounts of The Littlemoor Charity (the Trust) for the year ended 5[th] October 2020.
## **Responsibilities and basis of report**
As the charity trustees and committee of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. The accounts do not accord with those records; or
3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
.............................................
M G Walker & Co. Ltd 119A High Street Clay Cross, Chesterfield Derbyshire S45 9DZ
Date: ....................................
4
## The Littlemoor Charity
## Statement of Financial Activities
For the Year ended 5[th] October 2020
|**Unrestricted**
**Restricted**
**funds funds**
Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
2
31,612
-
**Total**
31,612
-
**EXPENDITURE ON**
Raising funds
3
(21,858)
-
**NET INCOME/(EXPENDITURE)**
9,754
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
93,272
-
**TOTAL FUNDS CARRIED FORWARD**
103,026
-
|**Total**
**funds**
**2020**
31,612
31,612
(21,858)
9,754
93,272
103,026|**Total**
**funds**
**2019**
29,105
29,105
(23,161)|
|---|---|---|
|||5,944
87,328
93,272|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities
The notes form part of these financial statements
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## The Littlemoor Charity
## Balance Sheet
As at 5[th] October 2020
|**Notes**
**Unrestricted Restricted**
**Funds**
**Funds**
**FIXED ASSETS**
Tangible assets
7
65,277
-
**CURRENT ASSETS**
Debtors
8
-
-
Cash at bank and in hand
38,701
-
38,701
-
**CREDITORS**
Amounts falling due within one year
9
(952)
-
**NET CURRENT ASSETS**
37,749
-
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
103,026
-
**NET ASSETS**
103,026
-
**FUNDS**
Unrestricted funds
10
103,026
**TOTAL FUNDS**
103,026
|**Total**
**Funds**
**2020**
65,277
-
38,701
38,701
(952)
37,749
103,026
103,026
103,026
103,026|**Total**
**Funds**
**2019**
65,326
-
28,675
28,675
(729)
27,946
93,272
93,272
93,272
93,272|
|---|---|---|
The financial statements were approved by the Board of Trustees and committee on ................................... and were signed on its behalf by:
..................................................... Trustee
.................................................... Chairman
The notes form part of these financial statements
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## The Littlemoor Charity
## Notes to the Financial Statements
For the Year Ended 5[th] October 2020
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting 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 2015)’, Financial Reporting Standard 102, ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on a accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings 15% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees and committee.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
**2. INVESTMENT INCOME**
|Other income (COVID Grant/RBS Incentive)
Room hire
Property rent
Interest
|**2020**
**£**
10,500
13,914
6,900
298
31,612|**2019**
**£**
1,000
21,522
6,325
258
29,105|
|---|---|---|
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## The Littlemoor Charity
Notes to the Financial Statements - continued For the Year Ended 5[th] October 2020
## **3. RAISING FUNDS**
## **Raising donations and legacies**
|Staff costs
Rates and water
Light and heat
Telephone
Cleaning and Sundries
Advertising
Repairs – Eagle Club
Repairs – School House
Insurance – School House
Insurance – Eagle Club
Support Costs
**Investment management costs**
Management charges
Inventory fees
Advertising
Aggregate amounts|**2020**
9,687
781
2,885
428
549
55
1,183
2,670
485
2,110
599
21,432
**2020**
426
-
-
426
21,858|**2019**
9,723
1,601
1,953
331
637
55
3,830
1,570
478
2,043
561|
|---|---|---|
|||22,782
**2019**
379
-
-
379
23,161|
## **4. TRUSTEES’ REMUNERATION AND BENEFITS**
There were no trustees’ or committee’s remuneration or other benefits for the year ended 5[th] October 2020, nor any for the year ended 5[th] October 2019.
## **Trustee’s expenses**
There were no trustees’ or committee’s expenses paid for the year ended 5[th] October 2020, nor any for the year ended 5[th] October 2019.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|**2020**|**2019**|
|---|---|
|1|1|
No employees received emoluments in excess of £60,000.
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## The Littlemoor Charity
Notes to the Financial Statements - continued For the Year Ended 5[th] October 2020
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**2020**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
-
-
Investment income
31,612
-
**Total**
31,612
-
**EXPENDITURE ON**
Raising funds
21,858
-
**Total**
21,858
-
**NET INCOME**
9,754
-
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
93,272
-
**TOTAL FUNDS CARRIED FORWARD** 103,026
-
**7. ** **TANGIBLE FIXED ASSETS**
**Freehold**
**Fixtures and**
**Property**
**Fittings**
**£**
**£**
**COST**
At 5thOctober 2019 and 2020
65,000
5,883
**DEPRECIATION**
At 5thOctober 2019
-
5,557
Charge for the year
-
49
At 5thOctober 2020
-
5,606
**NET BOOK VALUE**
At 5thOctober 2020
65,000
277
At 5thOctober 2019
65,000
326
**8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2020**
**£**
Other debtors
-|**2019**
**Total**
**Funds**
-
29,105
29,105
23,161
23,161
5,944
87,328
93,272
**Totals**
**£**
70,883
5,557
49
5,606
65,277
65,326
**2019**
**£**
-|
|---|---|
9
## The Littlemoor Charity
## Notes to the Financial Statements - continued For the Year Ended 5[th] October 2020
## **9.**
## **CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **10.**
|||**2020**||**2019**||
|---|---|---|---|---|---|
|||**£**||**£**||
|Trade creditors||-||(1)||
|Other creditors:||952
||730||
|||952||729||
||**MOVEMENT IN FUNDS**|||||
|||**Net movement in funds**||||
||**At**|**5/10/19**||**At 5/10/20**||
|||**£**|||**£**|
|**Unrestricted funds**||||||
|General fund||93,272
|9,754|103,026||
|**TOTAL FUNDS**||93,272
|9,754|103,026||
|Net movement in funds included in the above are as follows:||||||
||**Incoming**||**Resources**||**Movement**|
||**Resources**||**expended**||**in funds**|
|||**£**||**£**|**£**|
|**Unrestricted funds**||||||
|General fund|31,612||21,858||9,754|
|**TOTAL FUNDS**|31,612||21,858
||9,754|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5[th] October 2020
10
## The Littlemoor Charity
## Reconciliation of Income and Expenditure For the Year Ended 5[th] October 2020
|Notes
**INCOME AND ENDOWMENTS FROM**
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
Governance costs
**NET INCOME**|UK GAAP
Effect of transition
To FRS 102
31,612
-
31,612
-
21,259
599
599
(599)
9,754
-|FRS 102
31,612
31,612
21,858
-
9,754
|
|---|---|---|
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|**INCOME AND ENDOWMENTS**
**Donations and legacies**
**Investment Income**
Room hire
Property rent
Interest
Other Income
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Wages
Social security
Rates and water
Light and heat
Telephone
Cleaning and Sundries
Advertising
Repairs – Eagle Club
Repairs – School House
Insurance – School House
Insurance – Eagle Club
**Investment management costs**
Management charges
**Governance costs**
Accountancy and legal fees
Depreciation
**Total resources expended**
**Net income/(expenditure)**|Detailed|Detailed|
|---|---|---|
|||For the Year ended 5th|
|||
|
This page does not form part of the statutory financial statements
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