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| ACCOUNTING POLICIES |
||||
|---|---|---|---|---|
| BASIS OF 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 ofthe Statement of Recommended Practice |
||||
| -Account and reporting by charities (revised 2005). |
||||
| 1.2 | INCOMING RESOURCES Donations and income from fundraising events are accounted for on the receipts and payments basis. Tax reclaimable on donations received under gift aid is accounted for on the receipts and payments basis. |
|||
| 1.3 | DONATED ASSETS | |||
| Donated assets are capitalised in the Balance Sheet at their estimated market value when received, the corresponding entry being included in the Statement of Financial Activities as a donation, except |
with for |
the | ||
| following assets which were donated in prior years:— |
||||
| "Casa Fericirii" building - owned by Townhall but leased to Nightingales free of charge "Tereza Sala de Sport" - (aka Sports Hall/Community Centre) - land owned by Townhall but leased to |
||||
| Nightingales free of charge Str Panait Cernavoda - BlocE12Apartment 9 -'Volunteers 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 Nightingales:- Str Panait Cenavoda —BlocE10,Apartment 9 -"Jane's Apartment" |
||||
| Str .Horia nr 20, Cernavoda - "Gioarsa's House" Com. Rasova, intre Draghici Lulian and Curaion Gheorghe -"Rasova" |
||||
| 1.4 | COSTS RE CHARITABLE 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 FIXED ASSETS AND DEPRECIATION | |||
| 1.6.1 | Tangible fixed assets purchased are stated at 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 Project/Day Centre Gym equipment for Sports Hall Motor Vehicles - 5% per annum straight line commencing 1.8.05 -20% per annum straight line commencing 1.8.05 —25% per annum straight line |
||||
| Land - nil |
||||
| 1.6.2 | The donated freehold property held in the Charity's name —Str Panait Cernavoda —BlocE12Apartment known as the "Volunteers Apartment" is stated in the accounts at a nominal amount of6100with no |
9 | ||
| depreciation being charged |
||||
| 1.7 | EMPLOYEES | |||
| There are no UK based employees. All UK based participators provide their services to the Charity voluntary basis. None ofthe UK based trustees receive any remuneration for their services. |
on | a | ||
| UK persons working long term in Romania do not receive any funding from the Charity. |
| Y/e | Y/e | ||||||
|---|---|---|---|---|---|---|---|
| 31.3.22 | 31.3.21 | ||||||
| E | |||||||
| 3 | DONATIONS AND LEGACIES |
||||||
| 3.1 | Donations -Specific includes K&A Bianca re Jayda Faffield Church |
amounts | received from the following:- | 120 550 |
120 712 |
||
| Tatty Amory G Arnstein - roof/holiday |
1,000 750 |
||||||
| G Arnstein —Christmas |
500 | ||||||
| Alina Hales —Back to School |
500 | ||||||
| TOTAL FOR PERIOD PER | STATEMENT | OF FINANCIAL | ACTIVITIES | 3,420 | 832 | ||
| 3.2 | General -other donations |
comprise | |||||
| Josh Hayles | 1,800 | ||||||
| Galmpton Primary School Downe House School |
403 593 |
||||||
| Dauntseys School —Volunteer Project re accommodation —G Arnstein - Christmas and New Year |
5,800 750 |
||||||
| 2,796 | 6,550 | ||||||
| Donations under f250 each |
598 | 1,919 | |||||
| TOTAL FOR PERIOD PER | STATEMENT | OF FINANCIAL | ACTIVITIES | 3,394 | 8,469 |
| Y/e | ||||
|---|---|---|---|---|
| 31.3.22 | ||||
| ACTIVITIES | FOR GENERATING | FUNDS | ||
| Fundraising:- | ||||
| Virgin Money | Giving | 1,833 | 9,183 | |
| Just Giving | 3,923 | |||
| Sponsored | Events | |||
| Auction | ||||
| BLacey | ||||
| Other | ||||
| 1,654 | ||||
| TOTAL FOR PERIOD PER STATEMENT OF FINANCIAL ACTIVITIES | 5,755 |
| Notes | 2022 | 2021 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| E | E | |||||||||
| FUNDS TO ROMANIA | ||||||||||
| 5.1 | SUMMARY OF MOVEMENT | |||||||||
| Romanian bank and cash balances brought |
forward | 1 April 2021 | 5,468 | 9,544 | ||||||
| Exchange differences | (1,969) | |||||||||
| Funds sent from Nightingales | UK | 5.2 | 29,474 | 19,306 | ||||||
| Sundry other income including |
sponsorship, | donations, | ||||||||
| governmental refunds and loan repayments |
5.3 | 38,982 | 30,287 | |||||||
| Less expenditure in Romania Less heating pellets Romanian bank and balances |
carried forward 31 March 2022 | 5.4 | (60,871) ~5,888 5,215 |
(53,669) 5,468 |
||||||
| 5.2 | FUNDS SENT FROM NIGHTINGALES UK |
|||||||||
| Funds to Romania —General |
running costs |
Per SOFA | 24,000 | 16,301 | ||||||
| Funds to Romania - for specific items (2022 | heating | pellets) | Per SOFA | 5,869 | 3,699 | |||||
| Exchange differences | (395) | (694) | ||||||||
| 5.1 | 29,474 | 19,306 | ||||||||
| 5.3 | Sundry other income including sponsorship, |
donations, | ||||||||
| governmental refunds and |
loan repayments, | comprises:- | ||||||||
| Loans repaid | 26 | |||||||||
| Donations | 10,419 | 3,109 | ||||||||
| Income from the Community | Centre | 258 | ||||||||
| Living costs reimbursed from |
independent | adults | 1,137 | 1,317 | ||||||
| Money from the State for food | 3,906 | 4,474 | ||||||||
| Money from the State for child | allowance | 20,528 | 21,387 | |||||||
| Heating pellets |
2,708 | |||||||||
| 38,982 | 38287 |
| Notes | Notes | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||||
| 5.4.1 | Expenditure at Casa Fericirii |
|||||||||
| Light, heat, power and utilities, phone, | etc | 4,031 | 2,900 | |||||||
| Camping and excursions |
1,465 | 549 | ||||||||
| Celebrations - festivals and |
birthdays, | etc | 821 | 753 | ||||||
| Clothes | 291 | 522 | ||||||||
| Construction/building maintenance |
5,025 | 2,714 | ||||||||
| Food and cleaning | 7,016 | 5,099 | ||||||||
| Fuel/diesel and other vehicle expenses |
1,966 | 1,025 | ||||||||
| Loan to Coffee Shop | 367 | 301 | ||||||||
| Medication | 753 | 370 | ||||||||
| Other payments (inc petty cash expenses) |
2,092 | 1,500 | ||||||||
| Salaries | 5.5 | 21,075 | 20,525 | |||||||
| Salary taxes and related costs | 6,277 | 7,029 | ||||||||
| A Steen Project (restricted | fund) | 4,406 | 4,767 | |||||||
| Apartment costs (restricted |
fund) | 1,792 | 3,523 | |||||||
| Volunteer costs | 288 | |||||||||
| Food parcels for local community | during | lockdown | 1,220 | |||||||
| 57,665 | 52,797 | |||||||||
| 5.4.2 | Expenditure at Community |
Centre/Coffee | Shop | |||||||
| Alarm system | 369 | 392 | ||||||||
| 369 | 392 | |||||||||
| Football Project - match costs | 1,930 | 210 | ||||||||
| Literacy Project (restricted | fund) | 772 | ||||||||
| Nightingales Library |
66 | |||||||||
| Bank commission | 135 | 204 | ||||||||
| Total expenditure in year |
5.1 | 60,871 | 53,669 |
| FIXEDASSETS | General | Restricted | Total | |
|---|---|---|---|---|
| E | E | |||
| 6.1 | SPORTS HALL AND COMMUNITY CENTRE PROJECT | |||
| COST | ||||
| Brought forward 1 April 2021 |
18,007 | 18,140 | 36,147 | |
| Additions | ||||
| Carried forward 31 March 2022 | 18,007 | 18,140 | 36,147 | |
| DEPRECIATION | ||||
| Brought forward 1 April 2021 |
13,875 | 13,983 | 27,858 | |
| Charge for period | 900 | 907 | 1,807 | |
| Carried forward 31 March 2022 | 14,775 | 14,890 | 29,665 | |
| NET BOOK VALUE 31 MARCH 2022 | 3,232 | 3,250 | 6,482 | |
| NET BOOK VALUE 31 IIARCH 2021 | 4,132 | 4,157 | 8,289 | |
| 6.2 | HOLIDAY HOME | |||
| COST AND NET BOOK VALUE 1 APRIL 2021 | ||||
| AND 31 MARCH 2022 | 14,500 | 14,500 |