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2023-08-31-accounts

Statement ofFina ncial Acti vities for the year endin g 31st Augu st 202 3
Notes
2023 2022
Incoming
Resou rces
Member subscriptions
20, 110 19,785
Gift Aid and donations 3,376 4,784
Group meetings contributions 50,626 19,480
Outings
contributions
26,726 23,736
PPS 252
Interest 208 178
Trees donations 440
Commission 200
Other 8
Total incoming
resources
101,298 68,611
Resources Expended
Third Age Trust and Membership system
Capitation
fees
and Beacon 6,618 6,467
PayPal fees 252 6,870 329 6,796
Meeting Costs
Venue hire charges 35,938 27,877
Monthly
meetings
expenses
1,473 1,311
GL Expenses 1,510
Speakers 771 39,692 928 30,116
Communications
with
members
Third Age Matters 3,182 218
Printing 2,826 3,904
Postage, Phone k Website 4,100 10,108 3,812 7,934
Cost ofOutings 27,439 23,793
Trees 650
CLA 64
Retirement
presents
547 688
Group Leader and Zoom Costs 149 794
30th Anniversary
Expenses
621
Sundry expenses 184 362
Examiner's
Honorarium
100 100
Depreciation 598 29,702 543
Total resources expended 86,372 71,776
Net incoming
resources
14,926 (3,165)
Funds at start ofyear 49,215 52,380
Funds at end ofyear 64,]41 49,215

Bala nce Sheet as at 31 stAugu st 2023
Notes 2023 2022
Fixed Assets
Equipment 1,792 1,630
Current
Assets
Cash 8 75,614 62,810
P repayments 9 2,119 2,523
77,733 65,333
Less: Liabilities, amounts falling
due within one year 10 15,384 17,748
62,349 47,585
Net Current
Assets
Total Assets less Liabilities 64,141 49,215
Represented
by
Funds
General Fund 64,141 49,215
Total Funds 64,141 49,215

i Accounting
Policies
Accounting
Policies
Accounting
Policies
Accounting
Policies
General
These accounts have been prepared
on
the accruals accounting basis under the historical cost convention in accordance with
applicable
accounting
standards and the Statement ofPractice on Accounting for Charities.
Depreciation
Depreciation
is
provided
on
equipment in use at 25%per annum on the reducing balance basis.
2 Gift Aid
ln 2021,discrepancies were discovered in Beacon's categorisation ofmembers' Gift Aid position. The position has now
been rectified and Giti Aid claims resumed in 2022.
3 Outings
Outings
include
visits to places ofhistorical and cultural
interest,
theatres and visits in connection with specific group
interests.
The costs are funded
by the members
participating
in the outings.
4 Expenditure
Substantially
the
whole ofthe expenditure is direct charitable expenditure.
5 Fixed Assets
Miscellaneous computer, audio-visual and groups' equipment and presentation aids.
2023 2022
f
Cost At beginning ofyear 17,065 17,065
Additions 760
At end ofyear 17,825 17,065
Depreciation At beginning ofyear 15,435 14,892
Charge for year 598 543
At end ofyear 16633 15,435
Net book value 1,792 1,630
6 Funds
The funds are mainly unrestricted.
7 Net Incoming Resources
The net increase/(decrease) in funds during the year is made up as follows
2023 2022
Main fund
Outlllgs
15,639
~713
(2,928)
~2371
Total 14,926 3,165
8 Cash
Cash is made up as follows:
2023 2022
Community
Account
8,584 7,797
Business Saver Account 35,938 22,034
Groups Account 1,362 990
Outings Account 2,565 362
MOTO Account 1,816 1,591
Skipton BSBond 18,749 18,646
PayPal 6,600 11,390
Petty Cash
Total 75,614 62,810
9 Prepayments
2023 2022
f. f
Payments
for 2023/24
outings and theatre 2,119 2,523
10 Creditors
2023 2022f
2023/24 subscriptions received in advance 11,310 14,490
Advance
payments
for outings 3,974 3,158
Examiner's
honorarium
100 100
Total 15,384 17,748