| W | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0 | |||||||||||||||||
| NW | |||||||||||||||||
| I | I | ||||||||||||||||
| N | |||||||||||||||||
| 0 | |||||||||||||||||
| N | |||||||||||||||||
| c | W | ||||||||||||||||
| 8» | M | ||||||||||||||||
| N | |||||||||||||||||
| $ | W | Pi | |||||||||||||||
| N | |||||||||||||||||
| Eg | SO | ||||||||||||||||
| 0 | ~ | hi~ | |||||||||||||||
| Ul0Z | |||||||||||||||||
| :Rj@g E |
Sp | ||||||||||||||||
| 0Z | 0 | Ol | PLU | E 8 |
O 00 |
$;ijj | D | 0 E Z |
)E |
| ACCOUNTING POLICIES |
|||||||||
|---|---|---|---|---|---|---|---|---|---|
| BASISOF PREPARATION | |||||||||
| The accounts have been prepared under the historical cost convention |
and | In accordance with |
applicable | ||||||
| accounting standards. |
|||||||||
| The accounts have been prepared in accordance with the accounting |
policies set out In note | 1 | and comply | ||||||
| with the Charity's Trust Deed, applicable law and the requirements of |
the Statement | of Recommended | Practice | ||||||
| -Account and reporting by charities (revised 2005). |
|||||||||
| 1.2 | INCOMING RESOURCES | ||||||||
| Donations and income from fundraising events sre accounted for on the receipts and payments |
basis. | ||||||||
| Tax redsimable on donations received under gift aid is accounted for |
on the receipts and payments | basis. | |||||||
| 1.3 | DONATED ASSETS | ||||||||
| Donated assets are capltalised in Ihe Balance Sheet at their estimated |
market value | when received, | with | ||||||
| the corresponding entry being included In the Statement of Financial Activities as a donation, |
except | for | the | ||||||
| following assets which were donated In prior years:- |
|||||||||
| "Casa Ferlclrll" building - owned by Townhall but leased to Nightingales |
free | of charge | |||||||
| 'Tereza Sais de Sport" - (ska Sports Hali/Community Centre) —land owned |
by Townhall but leased to |
||||||||
| Nightingales free ofcharge |
|||||||||
| Str Panait Cernavoda —BlocE12Apartment 9uVolunteers Apartment" |
-freehold registered |
in | name | of | |||||
| Nightingales | |||||||||
| The following properties are registered in the name of D Savage and/or his |
wife Elena but are | used | free | of | |||||
| charge by Nlghtingales;— Str Panait Cenavoda —BlocE10,Apartment 9 —"Jane's Apartment" |
|||||||||
| Str .Horia nr 20, Cemavoda -"Gioarsa's House" |
|||||||||
| Com. Rasova, intra Draghid Lulian and Curaion Gheorghe -"Rasova" |
|||||||||
| 1/4 | COSTS RECHARITABLE ACTIVITIES | ||||||||
| All costs re charitable activities are accounted for on the receipts and |
payments basis. |
||||||||
| 1.5 | GOVERNANCE COSTS |
||||||||
| Governance costs are accounted for on an accruals basis |
|||||||||
| 1.6 | TANGIBLE FIXEDASSETS AND DEPRECIATION | ||||||||
| 1.6.1 | Tangible fixed assets purchased are stated st cost less depreciation. |
Depreciation | is provided | at rates | |||||
| calculated to write off the cost less estimated residual value ofeach asset over Its estimated |
useful | life | at | ||||||
| the following rates:- |
|||||||||
| Sports Hall and Community Pro)ecUDay Centre Gym equipment for Sports Hall — 5'/o per annum - 20'/o per annum |
straight straight |
line commendng line commencing |
1.8.05 1.8.05 |
||||||
| Motor Vehicles - 25'/a per annum |
straight | line | |||||||
| Land —nil |
|||||||||
| 1.6.2 | The donated freehold property held in the Charity's name - Str Panait Cernavoda - known es the 'Volunteers Apartment" is stated In the accounts st a nominal amount |
BlocE12Apartment off100with no |
9 | ||||||
| depredation being charged |
|||||||||
| 1.7 | EMPLOYEES | ||||||||
| There ere no UK based employees. All UK based partlcipators provide their services to the |
Charity | on | a | ||||||
| voluntary basis. None of the UK based trustees receive any remuneration |
for their | services. |
| Y/e | Y/e | |||||
|---|---|---|---|---|---|---|
| 31.3.21 0 |
31.3.20 f |
|||||
| 3 | DONATIONS AND LEGACIES |
|||||
| 3.1 | Donations -Specific includes amounts KBA Bianca re Jayda Fatfield Church |
received from the following:- | 120 712 |
120 | ||
| Trinity Methodist Church StGeorge's Church Fatfield |
—independent | Living | 142 782 |
|||
| Anthony Steen re prevention |
of Human Trafficking |
|||||
| TOTAL FOR PERIOD PER | STATEMENT | OFFINANCIAL | ACTIIATIES | |||
| 3.2 | General -other donations |
comprise | ||||
| Dauntseys School -Volunteer Project re accommodation -G Amstein - Christmas and New Year |
5,800 750 |
|||||
| 6,550 | ||||||
| Donations under f250 each |
1,919 | |||||
| TOTAL FOR PERIOD PER | STATEMENT | OF FINANCIAL | ACTIIIITIES |
| Y/e | Y/e | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 31.3.21 | 31.3.20 | |||||||||
| 9 | 6 | |||||||||
| ACTIVITIES | FOR GENERATING | FUNDS | ||||||||
| Fundralsing:- Virgln lllloney |
Giving | 9,183 | ||||||||
| The Darling | Experience | —Honey's | Candles | |||||||
| Sponsored Auction |
Events | 1,499 | ||||||||
| 9 Lacey Other |
155 | 25 | ||||||||
| 1,654 | 25 | |||||||||
| t* OR |
P | EM | FF» | A |
| Notes | 2021f | 2020 8 |
|||||
|---|---|---|---|---|---|---|---|
| FUNDS TO ROMANIA | |||||||
| 6.1 | SUMMARY OF MOVEMENT | ||||||
| Romanian bank and cash balances brought |
forward | I April 2020 | 9,544 | 1,757 | |||
| Funds sent from Nightingales UK |
6.2 | 19,306 | 28,931 | ||||
| Sundry other Income Including sponsorship, governmental refunds and loan repayments |
donations, | 6.3 | 30,287 | 60,531 | |||
| Less expenditure in Romania |
6.4 | (53,669) | (71,676) | ||||
| Romanlan bank and balances canted forward |
31 March 2021 | ||||||
| 6.2 | FUNDS SENT FROM NIGHTINGALES UK |
||||||
| Funds to Romania -General running costs |
Per SOFA | 16,301 | 21,573 | ||||
| Funds to Romania - for specglc items |
Per SOFA | 3,699 | 8,427 | ||||
| Exchange differences | (694) | (1,069) | |||||
| 6.3 | Sundry other Income Including sponsorship, |
donations, | |||||
| governmental refunds and loan repayments, |
comprises:- | ||||||
| Loans repaid Donations |
3,109 | 2,341 21,827 |
|||||
| Income from the Community Centre |
|||||||
| Living costs reimbursed from independent Money from the State for food Money from the State for child allowance Coffee Shop |
adults | 1,318 4,474 21,387 |
1,401 4,345 20,340 277 |
| Funds sent to Romania during the |
peri | od | were applied a | were applied a | s follows:- | ||||
|---|---|---|---|---|---|---|---|---|---|
| Notes | |||||||||
| 2021 | 2020 f f |
||||||||
| 6.4.1 | Expenditure at Casa Ferlclrll Light, heat, power and utgitles, phone, Camping and excurslons CelebraUons - festivals and birthdays, |
etc etc |
2,901 549 753 |
5,864 1,141 757 |
|||||
| Clothes | 522 | 180 | |||||||
| Construcgon/building maintenance Food and cleaning Fuel/diesel and other vehicle expenses Loan to Coffee Shop Otherloans |
2,714 5,099 1,025 301 91 |
5,548 10,950 3,223 618 1,420 |
|||||||
| Medication | 370 | 768 | |||||||
| Other payments (inc petty cash expensesj |
1,409 | 2,192 | |||||||
| Paymenls for Corbu camps Salaries |
6.6 | 20,525 | 18,370 | ||||||
| Salary taxes and related costs A Stean Project Apartment costs Volunteer costs |
7,029 4,767 3,523 |
8,839 5,129 2,898 3,060 |
|||||||
| Food parcels for local community | during | lockdovm | 1,220 | 487 | |||||
| 52,797 | 69,224 | ||||||||
| 6.4.2 | Expenditure at Community Centre/Coffee |
Shop | |||||||
| Sundry repairs and decorations Alarm system |
392 | 392 | 394 | 394 | |||||
| Football Project Nighgngales Library Bank commission |
210 66 204 |
1,401 443 213 |
|||||||
| Total expenditure In year |
6.1 | 63,669 | ~71 | 676 |
| FIXEDASSETS | General F |
Restricted f |
Total 6 |
|
|---|---|---|---|---|
| 6.1 | SPORTS HALL AND COMMUNITY CENTRE PROJECT | |||
| COST | ||||
| Brought forward 1 April 2020 |
18,007 | 18,140 | 36,147 | |
| Additions | ||||
| Carried forward 31 March 2021 | 18,007 | 18,140 | 36,147 | |
| DEPRECIATION | ||||
| Brought forward 1 April 2019 Charge for period |
12,975 900 |
13,076 907 |
26,051 1,807 |
|
| Carried forward 31 March 2020 | 13,875 | 13,983 | 27,858 | |
| NET BOOK VALUE 31 MARCH 2021 | 4,132 | 4,157 | 8,289 | |
| NET BOOK VALUE 31 MARCH 2020 | 5,032 | 5,064 | 10,096 | |
| 6.4 | HOLIDAY HOME | |||
| COST AND NET BOOK VALUE 1 APRIL 2020 | ||||
| AND 31 MARCH 2021 | 14,500 | 14,500 |