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2022-12-31-accounts

Page
Report ofthe Trustees 1 to 6
Independent
Examiner's
Report
Statement of Financial Activities
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18 to 19

31.12.22 31.12.21
Unrestricted Restricted Total Total
funds funds funds funds
Notes f E E E
INCOME AND ENDOWMENTS FROM
Donations and legacies 11,643 11,643 41,359
Charitable
activities
Lectures 5,751 5,751 2,413
Books and Pamplets 964 964 762
Temenos Academy Review 647 489 1,136 1,737
Foundation
Courses
10,475 10,475 6,988
Investment
income
12,752 12,752 16,080
Total 31,757 10,964 42,721 69,339
EXPENDITURE ON
Raising funds 5 7,795 14,759 22,554 19,670
Charitable
activities
Lectures 90,940 90,940 72,142
Books and Pamplets 232 232 2,004
Temenos Academy Review 21,229 21,229 88
Other 5,288 5,288 4,081
Total 104,023 36,220 140,243 97,985
Net gains/(losses)
on investments
(53,892) (53,892) 16,876
NET INCOME/(EXPENDITURE) (126,158) (25,256) (151,414) (11,770)
RECONCIUATION
OF FUNDS
Total funds brought forward 447,498 24,959 472,457 484,227
TOTAL FUNDS CARRIED FORWARD 321,340 (297) 321,043 472,457
31.12.22 31.1221
Unrestricted Restricted Total Total
funds funds funds funds
Notes E f E
CURRENT ASSETS
Investments
Prepayments
and accrued income
10 288,021
203
10,165
119
298,186
322
418,693
598
Cash at bank and in hand 37,808 65 37,873 66,006
326,032 10,349 336,381 485,297
CREDITORS
Amounts
falling due within one year
11 (4,692) (7,846) (12,538) (3,990)
NET CURRENT ASSETS 321,340 2,503 323,843 481,307
TOTAL ASSETSLESSCURRENT LIABIUTIES 321,340 2,503 323,843 481,307
ACCRUALS AND DEFERRED INCOME 12 (2,800) (2,800) (8,850)
NET ASSETS 321,340 (297) 321,043 472,457
FUNDS 13
Unrestricted
funds
Restricted funds
321,340
(297)
447,498
24,959
TOTAL FUNDS 321,043 472,457

2. DONATIONS AND LEGACIES
31.12.22 31.12.21
f
Donations 11,643 39,920
Legacies 1,439
11,643 41,359
3. FOUNDATION COURSES
31.12.22 31.12.21
f f
Foundation Courses 10,475 6,988
4. INVESTMENT INCOME
31.12.22 31.12.21
f f
Deposit account interest 24 5
Investment portfolio 12,728 16,075
12,752 16,080
5. RAISING FUNDS
31.12.21 31.12.2020
f f
Portfolio Management 4,654 5,020
Fundraiser
Other 15,016 11,480
6. SUPPORT COSTS
Management
2022 2021
f f
Administrative Services 51,480 51,480
Lecturer Fees/Expenses/Accommodation 5,834 2,594
Seminar Fees/Expenses/Accommodation 3,437 5,651
Office Supplies and Photocopies 905 326
61,656 60,051

31.12.22 31.12.21
f f
2,898 2,440

Current Asset Investment
At01.01.22 418,693
Net capital added / withdrawn (79,343)
Capital appreciation / depreciation (53,892)
Income received
At31.12.22
12,729
298,186

11. CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE
YEAR
31.12.22 31.12.21
f f
Trade creditors 9,762 887
Accrued expenses 2,776 3,103
12,538 3,990
12. ACCRUALS AND DEFERRED INCOME
31.12.22 31.12.21
E f
Accruals and deferred income 2,800 8,850
13. MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
E E E
Unrestricted funds
General fund 421,632 (126,158) 295,474
Revaluation reserve 25,866 25,866
447,498 (126,158) 321,340
Restricted funds
Temenos Academy Review 26,714 (20,972) 5,742
Foundation Course (1,755) (4,284) (6,039)
24,959 (25,256) (297)
TOTAL FUNDS 472,457 (151,414) 321,043
Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General fund 31,757 (104,023) (53,892) (126,158)
Restricted funds
Temenos Academy Review 489 (21,461) (20,972)
Foundation
Course
10,475 (14,759) (4,284)
10,964 (36,220) (25,256)
TOTAL FUNDS 42,721 (140,243) (53,892) (151,414)

Net
movement At
At 1.1.21 in funds 31.12.21
E E E
Unrestricted funds
General fund 437,359 (15,727) 421,632
Revaluation reserve 25,866 25,866
463,225 (15,727) 447,498
Restricted funds
Temenos Academy Review 16,472 10,242 26,714
Foundation Course 4,530 (6,285) (1,755)
21,002 3,957 24,959
TOTALFUNDS 484,227 (11,770) 472,457
Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General fund 52,021 (84,624) 16,876 (15,727)
Restricted funds
Temenos Academy Review 10,330 (88) 10,242
Foundation
Course
6,988 (13,273) (6,285)
17,318 (13,361) 3,957
TOTAL FUNDS 69,339 (97,985) 16,876 (11,770)

Net
movement At
At 1.1.21 in funds 31.12.22
E E E
Unrestricted funds
General fund 437,359 (141,885) 295,474
Revaluation reserve 25,866 25,866
463,225 (141,885) 321,340
Restricted funds
Temenos Academy Review 16,472 (10,730) 5,742
Foundation Course 4,530 (10,569) (6,039)
21,002 (21,299) (297)
TOTAL FUNDS 484,227 (163,184) 321,043
A current year 12
are asfollows:
months
and prior ye
ar 12 months
combined
net movement
i
n funds, included in the abov
Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General fund 83,778 (188,647) (37,016) (141,885)
Restricted funds
Temenos Academy Review 10,819 (21,549) (10,730)
Foundation
Course
17,463 (28,032) (10,569)
28,282 (49,581) (21,299)
TOTAL FUNDS 112,060 (238,228) (37,016) (163,184)

31.12.22 31.12.21
f E
INCOME AND ENDOWMENTS
Donations and legacies
Donations 11,643 39,920
Legacies 1,439
11,643 41,359
Foundation
Courses
Foundation
Courses
10,475 6,988
Investment
income
Deposit account interest 24 5
Investment
portfolio
12,728 16,075
12,752 16,080
Charitable
activities
Lectures and seminars 5,751 2,413
Book and pamphlet
sales
1,384 1,305
Temenos Academy
Review
sales 716 1,194
7,851 4,912
Total incoming resources 42,721 69,339
EXPENDITURE
Raising donations
and legacies
Website costs 458 624
Harmony
Programme
2,994
3,452 624
Other trading activities
Foundation
Courses
14,759 14,392
Investment
management
costs
Portfolio management 4,343 4,654
Charitable
activities
Establishment 11,605 2,159
Office expenses 11,415 3,707
Publications 21,461 88
Carried forward 44,481 5,954

31.12.22 31.12.21
E E
Charitable
activities
Brought forward 44,481 5,954
Sponsorship 2,004
7,958
Other
Travel 1,333 328
Insurance 696 696
Bank charges 111 64
Office expenses 470 315
Establishment
—rent
2,678 2,678
5,288 4,081
Support costs
Management
Professional 63,075 60,618
Governance costs
Auditors'
remuneration
2,898 2,440
Sundries 241
Accountancy and legal fees 1,706 3,218
4,845 5,658
Total resources expended 140,243 97,985
Net expenditure (97,522) (28,646)