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2022-08-31-accounts

Contents
Strategic report
Trustees' report
Statement ofTrustees' responsibilities
Independent
auditor's
report
Statement offinancial activities (incorporating the Income and expenditure account)
Reconciliation
offunds
Salance sheet
Notes to the financial statements

Category No.ofawards Expenditure
Health 10 95,427
Social Care 11 93,778
Lifelong Learning 4 32,824
Community Development 4 27,971
Total 29 250,000

2022 2021
Notes 6
income from:
Company
donations
3,4 266,459 266,834
Total income 266,459 266,834
Expenditure
on
Charitable
activities
4, 5 (266,459) (266,834)
Total expenditure (266,459) (268,834)
Net expenditure
Net movement in funds

2022 2021
Notes f
Total funds brought forward
Net movement
in funds for the year
Total funds carried forward

2022 2021
Notes E
Assets
Current assets
Cash and bank balances 37,762 45,079
Liabilities
Trade and other pa ables (37,762 (45,079)
Net assets, bein net current assets and being total assets less current liabilities
Funds
Unrestricted
income
funds:
General funds
Total charity funds

1.Accounting
policies
The following
accounting
policies have been applied
consistently
in dealing
with items which are considered
material
in relation
to the Trust's financial
statements.
General information
Boots Charitable
Trust ("the Trust") is a public benefit
entity, a registered
charity
and is incorporated
in England
and Wales as a company
limited
by
guarantee
not having
share
capital. The address
of the registered
office is given
on page 4. The nature
of the Trust 's operations
and its principal
activities are set out in the Strategic report on page 1.
Basis of preparation
The financial
statements
are prepared
under the historical cost convention,
in accordance
with the Statement
of Recommended
Practice "Accounting
and
Reporting
by Charities
(SORP 2019)" 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 2019; and the Companies Act 2006.
These financial
statements
are presented
in pounds
sterling
because that is the currency
of the primary
economic
environment in which the Trust
operates.
The Trust has taken the exemption
as a small charity from the preparation
of a cash flow statement.
Going concern
The financial
statements
have
been
prepared
on a going
concern
basis.
In adopting
the going concern
basis, the
Trustees have considered
the
business
activities
and principal
risks and uncertainties
as set out within the Strategic report.
The Trust had net expenditure
ofrnil (2021:fnil) in the current year. It has net current assets of anil (2021:anil) which
is expected to continue
into the
year ending
31August 2023.
The donation
from Boots UK Limited
is anticipated
to continue
to be received for the foreseeable
future. The annual
donation for the financial
year
ending
31August
2022 was F250,000 (2021:F250,000) and has been agreed as f250,000 for the year ending
31 August
2023; this was
agreed
in
July 2022.
The donation
is agreed
prior to the commencement
of the financial
year,
with
all financial
commitments
agreed
subsequently
once the income
is
known.
Funds are divided
equally for allocation
to each meeting
held
in the year and expenditure
against
allocation
is
monitored closely during
and at
the conclusion
ofeach meeting.
Based on these facts, the Trustees
have assessed
that there is no material
uncertainty
surrounding
the going concern
ofthe Trust and they therefore
consider that it will be a going concern for at least 12 months
from the date of approval
of these financial statements
Income
All income
is recognised
once the Trust has entitlement
to the resources,
it is probable
that the income
will be received,
and the
monetary value can
be measured
with sufficient
reliability.
Donations
— —Such-voluntary)ncoma)s-~nted
for on the date when-it becomes, receivable. Donated 1imf~t services arum donated faciTities are
recognised
as income when
the charity has control over the item, any conditions
associated
with the donated
item have been met,
the receipt of economic benefit
from the use by the charity of the item is probable
and that economic benefit can be measured
reliably.
In accordance
with the Charities SORP (FRS
102),general
volunteer
time is not recognised.
On receipt, donated
professional
services and donated
facilities are recognised
on the basis of the value ofthe gift to
the charity which
is
the amount
the charity
would
have been willing
to pay to obtain services or facilities of equivalent
economic benefit on the open market; a
corresponding
amount
is then recognised
in expenditure
in the period of receipt.
Financial
instruments
Financial
assets and financial
liabilities
are recognised
when
the Trust becomes
a party to the contractual
provisions
of the instrument. All financial
assets and liabilities are initially measured
at transaction
price (including
transaction
costs), except for those financial
assets classified as at fair value
through
profit
or loss, which
are
initially
measured
at fair value
(which
is normally
the transaction
price
excluding
transaction costs), unless
the
arrangement
constitutes
a financing
transaction.
If an
arrangement
constitutes
a finance
transaction,
the
financial
asset
or financial liability
is
measured
at the present
value ofthe future payments
discounted
at a market rate of interest for a similar debt instrument.
The Trust only has financial assets and financial
liabilities
of a kind that qualify as basic financial
instruments.
Basic
financial instruments are initially
recognised
at transaction
value and subsequently
measured
at their settlement
value.

2022
Health
The Friary Drop-In 9,810
Nottingharn
Health and
Education Support (NHES) 9,600
S.H.E. UK 9,936
NIDAS 10,000
Childrens
Bereavement
Centre 10,000
Look Good Feel Better 6,444
Nottinghamshire
Hospice
10,000
Maggie's
Nottingham
10,000
Stonebridge
City Farm
10,000
Defence Medical Welfare Service 9,637
10grants (2021:8 grants amounting to f61,179) 95,427
2022
Community
development
Matthew 25:40 9,940
Equation 10,000
Carrington
Community
Playgroup 895
Epic Partners 7,136
4 grants (2021:4 grants amounting tof31,640) 27,971
Lifelong learning
Nottinghamshire
Wildlife
Trust 5,000
Sutton Youth Radio LTD 7,888
The Big Issue Foundation 10,000
Bulwell Forest Garden 9,936
4 grants (2021:5 grants amounting to F39,631) 32,824