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| z=F | 8 | ) EE '6)$Q |
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| j | j 4 |
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| ACCOUNTING POIJCIES |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BASIS OF PREPARATION | ||||||||||||
| The accounts have been prepared under the historical cost convengon |
end | In accordance w/Ih |
appgcable | |||||||||
| accounting standards. |
||||||||||||
| The accounts have been prepared In accordance with the accounting |
polMles set out In | note | 1 | and comply | ||||||||
| with the Charity's Trust Deed, sppgcsble Isw and the |
requirements of |
the Statement | of Recommended | Prsdlce | ||||||||
| -Account and reporting by charities (revised 2005). |
||||||||||||
| 1.2 | INCOMING RESOURCES | |||||||||||
| Donations and Income from fundrelslng events are accounted for on Ihs receipts and payments |
basis. | |||||||||||
| Tsx reclaimable an donations received under glg aid |
ls accounted for |
on the receipts end payments | basis. | |||||||||
| 1.3 | DONATED ASSETS | |||||||||||
| Donated assets are capltsllsed in the Balance Sheet |
at their estimated | market value when received, | with | |||||||||
| the corresponding entry being Inrduded in the Statement of Financial |
AcUvltles as 8 donation, | except | for the | |||||||||
| fogowlng assets which were donated In prior yesrsh |
||||||||||||
| "Casa Ferlclrll" building - ovmed by Townhall but leased to Nightingales |
free ofcharge | |||||||||||
| 'Tereza Sale de Sport" - (aka Sports Heg/Community | Centre) - land | owned | by Townhall | but leased to | ||||||||
| Nlghtlnga/es free ofcharge |
||||||||||||
| Str Panait Cemavoda -BlocE12Apartment 9 -'Volunteers Apartment" |
- freehold registered |
in | name | of | ||||||||
| Nightingales | ||||||||||||
| The fogowlng properties are registered in the name of D Savage and/or his |
wife Elena but are used free of | |||||||||||
| charge by Nlghtingalew- Str Panalt Censvoda - BlocE10, Apartment 9-"Jane'4 Apartment" |
||||||||||||
| Str .Horla nr 20, Cemavods -"Gloarsa's House" |
||||||||||||
| Com. Rssova, Intra Draghlcl Lugsn and Curslon Gheorghe —'Rasova" |
||||||||||||
| 1.4 | COSTS RE CHARITABLE ACTIVITIES | |||||||||||
| All costs re charitable activities are accounted for on |
the receipts and | payments basis. |
||||||||||
| 1.6 | GOVERNANCE COSTS | |||||||||||
| Governance costs ere accounted for on an accruals |
basis | |||||||||||
| 1.8 | TANGIBLE FIXEDASSETS AND DEPRECIATION | |||||||||||
| 1.8.1 | Tangible fixed assets purchased sre stated at cast less depreciation. |
Depreclagon | ls provided | at rates | ||||||||
| calculated to write offthe cost less estimated residual |
value ofeach | asset aver Its | estimated | useful life |
at | |||||||
| Ihe fogowlng rstesh | ||||||||||||
| Sports Hag and Community Pr%ct/Day Centre Gym equipment for Sports Hall |
—5% per - 20M per |
annum annum |
straight straight |
gne line |
commenrJng commencing |
1,8.05 1.8.05 |
||||||
| Motor Vehicles | -25M per | annum | straight | gne | ||||||||
| Lend | -ng | |||||||||||
| 1.8.2 | The donated freehold property held In Ihe Charity's name - Str Penalt |
Cernavoda - |
Bloc | E12 | Apartment | 9 | ||||||
| known as the 'Volunteers Apartment" ls stated in the |
accounts at a |
nominal | amount | of2100 | with no | |||||||
| depreciation being charged |
||||||||||||
| EISPLOYEES | ||||||||||||
| There are no UK based employees. Ag UK based partlclpators provide their services to |
the | Charity | on | a | ||||||||
| voluntary basis. None of the UK based trustees receive any remuneregon |
for their | services. | ||||||||||
| Where funds allow, National Insurance contrlbugons |
are paid to HM | Revenue & Customs to |
secure pension | |||||||||
| entitlements for UK persons working long term In Romania, |
||||||||||||
| 1.8 | SUPPORT FOR UKRAINIAN REFUGEES |
|||||||||||
| Since the start of the war In Ukraine, Nightingales has housed a number of Ukrainian refugees. |
Their | living | ||||||||||
| costs have been paid for by a comblnagon offunds they have paid |
In | themselves, | from | support | they | have | ||||||
| received from the authorities and spedflc donations. |
||||||||||||
| All Income and expenditure relating to the Ukrainian |
refugees N segregated |
In the | Rumanian | accounts | and | |||||||
| shown as s restricted fund. |
| Y/e | Yfe | |||||
|---|---|---|---|---|---|---|
| 31.3.23 | 31.3.22 | |||||
| 8 | 8 | |||||
| 3 | DONATIONS AND LEGACIES |
|||||
| 3.1 | Restricted donations | |||||
| KLA Bianca re Jsyda | 120 | 120 | ||||
| Alina Hales - Back to School | 500 | |||||
| Taffy Arrl cry G Arnstein - Roof/holiday |
1,000 750 |
|||||
| Grace Arnstein - Christmas | 500 | |||||
| StGeorge's Church, Faffleld |
59D | 550 | ||||
| Ukraine | 75D | |||||
| TOTAL FOR PERIOD PER | STATEMENT OF FINANCIAL | ACTIVITIES | ||||
| General -other donations |
comprise | |||||
| Josh Hayles | 1,800 | 1,800 | ||||
| Dauntseys School |
6,063 | |||||
| C3 Hope Sheffield | 1,044 | |||||
| Galmpton Primary School |
403 | |||||
| Downs House School | 593 | |||||
| Klngsley Napley |
1,000 | |||||
| 9,907 | 2,798 | |||||
| Donations under 8250 each |
154 | 598 | ||||
| TOTAL FOR PERIOD PER | STATEMENT OF FINANCIAL | ACTIVITIES | ||||
| 4 | ACTIVITIES FOR GENERATING | FUNDS | ||||
| Fundralslng:- | ||||||
| Just Giving | 3,818 | 3,923 | ||||
| Virgin Money Giving | 1,833 | |||||
| TOTAL FOR PERIOD PER | STATEMENT OF FINANCIAL | ACTIVITIES |
| Notes | 2023 | 2022 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 6 | 6 | ||||||||||
| FUNDS TO ROMANIA | |||||||||||
| 6.1 | SUMMARY OF MOVEMENT | ||||||||||
| Romanlan bank and cash balances brought |
forward | 1 Aprg 2022 | 4,498 | 6,488 | |||||||
| Funds sent from Nightingales | UK | 6.2 | 29,240 | 28,031 | |||||||
| Sundry other Income Inrdudtng | sponsorship, | donations, | |||||||||
| governmental refunds and loan repayments |
6.3 | 28,918 | 38,982 | ||||||||
| Less expenditure In Romania |
6.6 | (80,070) | (62,405) | ||||||||
| Add Income less expenditure | re Ukrainian | refugee | support | 6.4 | 2,456 | (5,578) | |||||
| Romanlan bank and balances |
carried | forward | 31 March 2023 | ~4498 | |||||||
| 6.2 | Funds Sent from Nightingales UK |
||||||||||
| Funds to Romania - General |
running | costs | Per SOFA | 29,880 | 25,881 | ||||||
| Funds to Romania - for speclffc Items |
Per SOFA | 120 | 4,119 | ||||||||
| Exchange differences | (780) | (1,989) | |||||||||
| ~28 031 | |||||||||||
| Sundry other Income Including sponsorship, |
donations, | ||||||||||
| governmental refunds snd loan repayments, |
comprlsesn | ||||||||||
| Loans repaid | 28 | ||||||||||
| Donations | 8,431 | 10,419 | |||||||||
| Reegocegon ofODM Income | for Ukralnlans | In | previous year | (8,000) | |||||||
| Income from the Community | Centre | 258 | |||||||||
| Living costs reimbursed from |
Independent | adults | 1,149 | 1,137 | |||||||
| Money from the State for food | 3,018 | 3,908 | |||||||||
| Money fram the State for child | allowance | 19,451 | 20,628 | ||||||||
| Heagng Pegets |
871 | 2,708 | |||||||||
| ~38 982 | |||||||||||
| 6.4 | Restricted Income and expenditure relating Ukrainian refugees and held ln Romania |
to support of | 1.8 | ||||||||
| Income from ODM | 9,284 | ||||||||||
| Reagocatlon of ODM Income |
from previous | year | 6,000 | ||||||||
| Expenditure | (12,808) | (6,578) | |||||||||
| 5578 |
| Notes | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||||||
| 6 6 |
||||||||||
| 6.4.1 | Expenditure st Casa Ferlclril |
|||||||||
| Ught, heat, power and utgitles, | phone, | elc | 9,441 | 4,031 | ||||||
| Camping and excurslons |
334 | 1,485 | ||||||||
| Celebrations - festivals | and birthdays, | etc | 368 | 821 | ||||||
| Clothes | 50 | 291 | ||||||||
| Construcgonfbu6dlng maintenance |
1,739 | 6,025 | ||||||||
| Food and cleaning | 8,693 | 7,016 | ||||||||
| Fuel/diesel end other vehicle expenses |
1,741 | 1,988 | ||||||||
| Loan to Coffee Shop | 387 | |||||||||
| Medication | 667 | 753 | ||||||||
| Other payments (Inc petty cash |
expenses) | 833 | 2,092 | |||||||
| Salaries | 6.6 | 19,948 | 21,075 | |||||||
| Salary taxes and related | costs | 7,734 | 8,277 | |||||||
| A Stean Project (restricted | fund) | 5,437 | 4,406 | |||||||
| Apartment costs |
1,708 | 1,792 | ||||||||
| Volunteer costs | 488 | 288 | ||||||||
| 69,049 | 67,866 | |||||||||
| 6.4.2 | Expenditure st Community |
Centre/Coffee | Shop | |||||||
| Alarm system | 395 | 389 | ||||||||
| 6.4.3 | Other costs | |||||||||
| Football ProJect - match | costs | 0 | 1,930 | |||||||
| Uteracy Project (restricted | fund) | 396 | 772 | |||||||
| Nightingales Library |
21 | |||||||||
| Sank commission | 210 | 135 | ||||||||
| Total expenditure In year |
6.1 | ~60 070 | ~60 871 |
| FIXEDASSETS | General | Restricted | Total | ||||
|---|---|---|---|---|---|---|---|
| 6 | E | 6 | |||||
| 6.1 | SH LL |
NDCOMMUNITYCE | TRE | OJ C | |||
| COST | |||||||
| Brought forward | 1 April 2022 | 18,007 | 18,140 | 36,147 | |||
| Additions | |||||||
| Carried forward 31 March 2023 | 18, 7 |
18,140 | 36,147 | ||||
| DEPRECIATION | |||||||
| Brought forward | 1 April 2022 | 14,775 | 14,890 | 29,665 | |||
| Charge for period | 900 | 907 | 1,807 | ||||
| Carried forward 31 March 2023 | 15,675 | 15,797 | 31 472 | ||||
| NET BOOK VALUE 31 MARCH 2023 | 2 332 | 2,343 | 4,675 | ||||
| NET BOOK VALUE 31 MARCH 2022 | 3,232 | 3,250 | 6,482 | ||||
| 6.4 | HOLIDAY HOME | ||||||
| COST AND NET | BOOK VALUE 1 APRIL | 2022 | |||||
| AND 31 NIARCH | 2023 | 14,500 | 14,500 |