North London Revival Bookshop Annual report and financial statements
Year ended 31 March 2024
Charity no. 1020984
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Contents
Contents
| Legal and administrative information | 2 |
|---|---|
| Trustees’ annual report | 3 |
| Independent examiner’s report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 |
Registered charity no. 1020984
1
Legal and administrative information
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Legal and administrative information
| Charity name | North London Revival Bookshop | North London Revival Bookshop |
|---|---|---|
| Charity registration no. | 1020984 (England & Wales) | |
| Registered office | 73 Drummond Drive | |
| Stanmore | ||
| HA7 3PH | ||
| Trustees | Mr M Gladdish | |
| Mrs L Polhill | ||
| Mr W Sharrock | resigned 7 July 2023 | |
| Independent examiner | Enaid Accountancy Ltd | |
| Units 24 & 25 | ||
| Goodsheds Container Village | ||
| Hood Road | ||
| Barry | ||
| CF62 5QU | ||
| Principal bankers | Barclays Bank PLC | |
| 1 Churchill Place | ||
| London | ||
| E14 5HP |
Registered charity no 1020984
2
Trustees’ annual report
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Trustees’ annual report
The Board of Trustees submit their annual report and the financial statements of North London Revival Bookshop for the year ended 31 March 2024. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity's governing document and the provisions of the ‘Charities SORP (FRS 102) - 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Objectives and activities
Objects
The objects of the Charity are set out in the Charity’s trust deed and are to advance the Christian religion particularly by the publication of books, pamphlets and leaflets. The objects also include the ability to establish, assist and support charitable organisations and activities for the promotion of Christian missionary education and evangelical work.
Activities
North London Revival Bookshop was set up for the furtherance of the Bible-directed gospel through the sale of Bibles, gifts and Christian literature.
We promote Christian values and teachings through regular meetings at the hall; monthly street outreaches where we establish links with the local community; dinner evenings and concerts which we make freely available to members of the public; planned outings, walks and cultural events to promote fellowship and a sense of social commitment and responsibility.
Clear Bible teaching is a foundation of the Charity combined with a practical application of these teachings in the lives of members of the fellowship and their families. We use our resources, both financial and practical, to introduce these opportunities to people in the surrounding community. Commitment to the Charity is voluntary, and service is seen as a ‘free will offering’.
The Charity will sometimes, however, cover the expenses of members where those expenses are directly related to the work of the Charity.
The Charity also helps run large scale conventions and ‘camps’ which are nationally organised and coordinated with other affiliated fellowships that fall under the umbrella organisation of Revival Fellowship International.
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The Bible is the true and inspired Word of God.
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In Jesus’ miraculous birth, his life, his death and resurrection.
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In the need to repent, be baptised and receive the Holy Spirit.
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We are baptised into the body of Christ (the Church) through the Holy Spirit, with the Bible evidence of speaking in tongues.
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In the miraculous gifts of the Holy Spirit in the Church.
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In prayer for the sick and healing by the power of God.
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The historical fulfilment of prophecy confirms God’s plan and purpose for the Church, nations and individuals.
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The soon return of Jesus Christ.
A more complete version of this doctrinal basis of belief is found within the Declaration of Trust dated 28 March 1993.
Throughout the process of determining these activities, the Trustees confirm that they have complied with their duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.
Achievements and performance for 2023-2024
We continue to be a positive presence in the local community, where we are well known. Our main objective, as always, is to preach the gospel of Jesus Christ. This is through ministering to the already established members of our congregation and also to reach out to those we meet through our personal lives and via our distribution of leaflets. Our profile on social media and through our website has been further developed, with contacts around the world as we are part of an international fellowship. The door is always open to visitors. Our bookshop is well stocked with bibles and other related books and merchandise.
In August 2023, Martin Gladdish became the pastor and works closely with Pastor Jeremy Archer, who has recently become part of our local Assembly. Pastor Warren Sharrock has returned to New Zealand.
All maintenance to the hall is completed, as well as any repairs required.
We have resolved the issue with paying our quarterly rent to the landlord. This is reflected by clearing the backlog and keeping everything up to date during this financial year. The rental arrears had been accrued in the previous financial year, and, therefore whilst impacting cash at bank, they do not have a significant impact on reserves.
Plans for the future
Our maintenance and development plans include repairing some windows and improving the toilets and heating.
All activities are carried out in line with the doctrinal basis of the organisation which states that as a community the attendees believe:
• Jesus Christ is the Son of God.
Registered charity no. 1020984
3
Trustees’ annual report
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Financial Review
During the current financial year, the Charity incurred a deficit of £3,963 (2023: deficit of £19,251), decreasing total reserves at year end to £177,800 (2023: £181,763).
All reserves held at year end (£177,800) were unrestricted in nature (2023: £181,763).
Reserves policy
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately one year of rent and ongoing expenses. This is estimated to be £30,000. This should exclude expenditure on camps, conferences and other retreats as these events aim to be generally self-funded. It will also ensure that support and governance costs are covered.
The balance held as unrestricted funds at 31 March 2024 was £177,800 all of which is regarded as free reserves. The current level of reserves is therefore higher than is needed. The trustees expect to reduce this over the next few years.
Structure, Governance and Management
Governing document
A Declaration of Trust was completed on 28 March 1993 and updated on 18 February 1997 to take account of the changes in accounting and scrutiny requirements for charities, enabling the Charity to have an independent examination as opposed to a full statutory audit.
Recruitment and appointment of Trustees
Trustees are elected onto the Board through nomination by the current Trustee Board. New Trustees are provided with an induction by the current members.
Under the Declaration of Trust, the number of Trustees shall not be less than three nor more than ten. A quorum is formed when one half of the Trustees are present or three, whichever is the greater number. All decisions are made by the Trustees.
Use of volunteers
All activities and roles within the Charity are filled by volunteers and there are no paid members although, as mentioned above some expenses are occasionally covered.
Principal risks and how they are managed
The principal risks as identified by the Trustees are:
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High impact event such as a fire or accident happens on site A fire drill is carried out regularly and there are appointed fire wardens and first aiders on site. Fire extinguishers are regularly checked, replaced and certified; and,
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A break-in occurs causing financial loss to the Charity There is a full intruder alarm and CCTV fitted and monitored 24/7 on the premises. During meetings there
are people ‘on the door’ at all times to ensure a limited amount of security and awareness of the members and any property on site.
Statement of Board of Trustees’ responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.
Charity law requires the Trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the excess of income over expenditure for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and,
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue its activities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Charity and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website.
Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the Trustees confirm that they are happy that the content of the annual review in pages 3-5 of this document as well as the legal and administrative information on page 2, meet the requirements of the Trustees’ Annual Report under charity law.
They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial
Registered charity no 1020984
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Trustees’ annual report
Annual report and financial statements Year ended 31 March 2024
North London Revival Bookshop
Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.
This report was approved and authorised for issue by the Board of Trustees on 27 January 2025 and signed on its behalf by: Nhe Martin Gladdish Trustee
Registered charity no. 1020984
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Independent examiner’s report
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Independent examiner’s report to the Board of Trustees of North London Revival Bookshop
I report to the Trustees on my examination of the accounts of North London Revival Bookshop (Charity number 1020984) for the year ended 31 March 2024 set out on pages 7 to 15.
Respective responsibilities of trustees and examiner
The Charity's Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act;
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to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and,
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to state whether particular matters have come to my attention.
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:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.
Basis of independent examiner’s statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.
Andrew Philip Nash FCA
Member of the Institute of Chartered Accountants in England and Wales – 2461833
Dated: 27 January 2025
Enaid Accountancy Ltd
Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Registered charity no 1020984
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Statement of financial activities
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Statement of Financial Activities
For the year ended 31 March 2024
----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Year ended Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2023
Notes £ £ £ £
Income from:
Donations and legacies 3 61,077 - 61,077 59,671
Investments 781 - 781 298
Total income 61,858 - 61,858 59,969
Expenditure on:
Charitable activities 4 65,821 - 65,821 79,220
Total expenditure 65,821 - 65,821 79,220
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Net income/(expenditure) (3,963) (3,963) (19,251)
Reconciliation of funds:
Balance brought forward 7 & 8 181,763 - 181,763 201,014
Balance carried forward 7 & 8 177,800 - 177,800 181,763
----- End of picture text -----*
*Income from investments was unrestricted in both the current and prior financial year
The notes on pages 9 to 15 form part of the financial statements.
Registered charity no. 1020984
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North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Balance sheet
Balance Sheet
As at 31 March 2024
| Notes Current assets: Short term investments Debtors 5 Cash at bank and in hand |
£ 85,000 631 93,496 |
Total Funds 31 Mar 2024 £ |
£ - 614 201,388 |
Total Funds 31 Mar 2023 £ |
|---|---|---|---|---|
| Total current assets Creditors- amounts falling due within one year 6 |
179,127 (1,327) |
202,002 (20,239) |
||
| Net current assets | 177,800 | 181,763 | ||
| Net assets | 177,800 | 181,763 | ||
| Funds of the charity: Unrestricted funds General funds 7 & 8 |
177,800 | 181,763 | ||
| 177,800 | 181,763 | |||
| Total funds of the charity | 177,800 | 181,763 |
The notes on pages 9 to 15 form part of the financial statements.
These financial statements were approved and authorised for issue by the Board of Trustees on 27 January 2025 and signed on their behalf by:
Martin Gladdish
Trustee
Registered charity no 1020984
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Notes to the financial statements
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Notes to the financial statements
1. Accounting policies
Basis of preparation of the financial statements
The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The effect of any event relating to the period ended 31 March 2024, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2024 and the results for the year ended on that date.
The functional currency of the Charity is sterling.
The amounts in the financial statements are rounded to the nearest pound.
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
Going concern
The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment and the ongoing global economic uncertainty has no material impact on this assessment.
Legal status
North London Revival Bookshop is a charitable trust registered in England and Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the Trustees of the Charity hold no liability. The registered address is 73 Drummond Drive, Stanmore, HA7 3PH.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund, where applicable, is set out in note 7 of the financial statements – there are currently no restricted funds within the Charity.
Income
Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable. Income from individuals relating to camps and similar activities are treated as donations as the Trustees allow discretion on the amount received dependent on the financial ability of the individuals attending.
Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.
Expenditure and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated directly to charitable activities as any fundraising costs are immaterial. A breakdown of these expenses is outlined in note 4 of the financial statements.
Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
Tangible fixed assets and depreciation
Fixed assets related to the freehold land (excluding investments) are stated at cost and capitalised when the cost exceeds £500. Smaller items of equipment are written off to the Statement of Financial Activities in the year of purchase.
Depreciation is provided for at a rate to ensure the items are written down over their useful economic life as follows:
Leasehold improvements Life of lease
Cash at bank and in hand
Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.
Debtors and prepayments
Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.
Registered charity no. 1020984
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Notes to the financial statements
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
Creditors and accruals
Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.
Financial instruments
Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.
Critical estimates and judgements
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts
recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually.
In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
Short term investments
Short term investments includes funds that are held on short term deposit for investment purposes.
2. Comparative statement of financial activities
----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
Notes £ £ £
Income from:
Donations and legacies 3 59,671 - 59,671
Investments 298 - 298
Total income 59,969 - 59,969
Expenditure on:
Charitable activities 4 79,220 - 79,220
Total expenditure 79,220 - 79,220
-
Net income/(expenditure) (19,251) (19,251)
Reconciliation of funds:
Balance brought forward 7 201,014 - 201,014
Balance carried forward 7 181,763 - 181,763
----- End of picture text -----
Registered charity no 1020984
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Notes to the financial statements
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
3. Income from donations and legacies
----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £
-
Donations including contributions towards camps 61,077 61,077
-
61,077 61,077
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £
-
Donations including contributions towards camps 59,671 59,671
59,671 - 59,671
----- End of picture text -----
Registered charity no. 1020984
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Notes to the financial statements
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
4. Expenditure on charitable activities
----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £
-
Camps and social functions 26,638 26,638
Premises 30,540 - 30,540
Other direct costs 3,596 - 3,596
Administrative costs 3,398 - 3,398
Governance costs 1,649 - 1,649
65,821 - 65,821
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £
-
Camps and social functions 22,776 22,776
Premises 49,335 - 49,335
Other direct costs 3,016 - 3,016
Administrative costs 2,569 - 2,569
Governance costs 1,524 - 1,524
79,220 - 79,220
----- End of picture text -----
Governance costs includes:
----- Start of picture text -----
Total Total
Funds Funds
Year ended Year ended
31 Mar 2024 31 Mar 2023
£ £
Independent examination 891 864
Insurance 758 660
1,649 1,524
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Registered charity no 1020984
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Notes to the financial statements
Annual report and financial statements Year ended 31 March 2024
North London Revival Bookshop
5. Debtors
----- Start of picture text -----
Total Total
Funds Funds
31 Mar 2024 31 Mar 2023
£ £
Prepayments 631 614
631 614
----- End of picture text -----
6. Creditors – amounts falling due within one year
----- Start of picture text -----
Total Total
Funds Funds
31 Mar 2024 31 Mar 2023
£ £
Accruals 1,327 20,239
1,327 20,239
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Registered charity no. 1020984
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Notes to the financial statements
North London Revival Bookshop Annual report and financial statements Year ended 31 March 2024
7. Analysis of charity funds
----- Start of picture text -----
Balance Income Amounts Transfer Balance
brought received expended between carried
forward in year in year funds forward
Year ended Year ended Year ended Year ended Year ended
31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024 31 Mar 2024
£ £ £ £ £
Unrestricted funds
General funds 181,763 61,858 (65,821) - 177,800
Total funds 181,763 61,858 (65,821) - 177,800
Balance Income Amounts Transfer Balance
brought received expended between carried
forward in year in year funds forward
Year ended Year ended Year ended Year ended Year ended
31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023 31 Mar 2023
£ £ £ £ £
Unrestricted funds
General funds 201,014 59,969 (79,220) - 181,763
Total funds 201,014 59,969 (79,220) - 181,763
----- End of picture text -----
8. Analysis of net assets
| Unrestricted Funds 31 Mar 2024 £ Current assets 179,127 Current liabilities (1,327) |
Unrestricted Funds 31 Mar 2024 £ Current assets 179,127 Current liabilities (1,327) |
Restricted Total Funds Funds 31 Mar 2024 31 Mar 2024 £ £ - 179,127 - (1,327) |
Restricted Total Funds Funds 31 Mar 2024 31 Mar 2024 £ £ - 179,127 - (1,327) |
|---|---|---|---|
| 177,800 | - | 177,800 | |
| Unrestricted | Restricted | Total | |
| Funds | Funds | Funds | |
| _31 Mar 2023 _ | 31 Mar 2023 31 Mar 2023 | ||
| £ | £ | £ | |
| Current assets | 202,002 | - | 202,002 |
| Current liabilities | (20,239) | - | (20,239) |
| 181,763 | - | 181,763 | |
Registered charity no 1020984
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Notes to the financial statements
Annual report and financial statements Year ended 31 March 2024
North London Revival Bookshop
9. Other financial commitments
At 31 March 2024, the Charity had future minimum lease payments under non-cancellable leases (all for land and buildings) as set out below:
----- Start of picture text -----
Total Total
lease lease
payments payments
31 Mar 2024 31 Mar 2023
£ £
Due within one year 20,000 20,000
Due within two to five years 80,000 5,000
-
More than five years 5,000
105,000 25,000
----- End of picture text -----
10. Trustee remuneration
During the year, no Trustee received any remuneration (2023: £NIL). No members of the Board of Trustees received
reimbursement of expenses related to attendance at Trustee meetings (2023: £NIL).
11. Related party transactions
There were no transactions with related parties during the year (2023: £Nil).
Total unrestricted donations from Trustees amounted to £6,304 (2023: £11,200).
Registered charity no. 1020984
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