OpenCharities

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2022-12-31-accounts

Restricted
Unrestricted income Total this
funds funds year Total last year
F F f 6
96,290 96,290 100,729
20,156 20,156 16,825
116,446 116,446 117,554
9,591 9,591 5,545
14,055 14,055 2,966
2,544 2,544 5,778
104,253 104,253 99,754
130,443 130,443 114,053
(13,997) 13,997 3,501
(13,997) 13,997 3,501
(13,997) 13,997 3,501
416,708 283,055 699,763 657,395
402,711 283,055 685,766 660,896

es nce
Unrestricted income Total this Total last
funds funds year year
5 5 5 5
49,300 327,917 377,217 377,217
377,217
2,025 2,025 2,025
426,383
10,987 10,987 3,843
408,543
799,757
799,757
402,711 402,711 416,708
283,049 283,049 283,049
100,000 100,000 100,000
402,711 383,049 785,760 T99,757

~
~
~
Note 2 Accounting
policies
INCOMING RESOURCES
Recognition ofincoming These are included
in the Statement ofFinancial Activities (SoFA) when:
resources ~
the charity becomes entitled to the resources;
~
the trustees are virtually
certain they will receive the resources; and
~
the monetary
value can be measured
with sufficient
reliability.
incoming
resources with
Where incoming
resources have related expenditure
(as with fundraising
or contract income)
related expenditure the incoming
resources
and related expenditure
are reported gross in the
SoFA.
Grants and donations Grants and donations
are only included
in the SoFA when the charity has
unconditional
entitlement
to the resources.
Tax reclaims on donations Incoming resources
from tax reclaims are included
in the SoFA at the same time as the gift to
and gifts which they relate.
Gifts in kind Gifts in kind are accounted
for at a reasonable
estimate oftheir value to the charity or the
amount
actually realised.
Gifts in kind for sale or distribution
are included
in the accounts as gifts only when
sold or
distributed
by the charity.
Gifts in kind for use by the charity are included
in the SoFA as incoming
resources
when
receivable.
Donated services and These are only included
in incoming
resources
(with an equivalent
amount
in resources
facilities expended)
where the benefit to the charity is reasonably
quantifiable,
measurable
and material.
The value placed on these resources
is the estimated
value to the charity
ofthe service or
facility received.
Volunteer
help
The value ofany voluntary
help received
is not included
in the accounts
but is described
in the
trustees'
annual
report.
Investment income This is included
in the accounts when receivable.
EXPENDITURE AND LIABILITIES
All expenditure is accounted for on a accruals basis and has been included
under expense categories that
aggregate
all costs for
allocation to activities. Where costs cannot be directly attributed
to particular
activities they have been allocated on the basis
consistent
with
the use ofthe resources.
Liability recognition Liabilities are recognised as soon as there is a legal or constructive
obligation
committing
the
charity to pay out resources.
Fundraising costs Are those incurred
in seeking
voluntary
contriibutions
and do not included
the costs of
disseminating
information
in support ofthe charitable
activities
Support Costs Support costs include central functions
and have been allocated to activity cost categories
on a
basis consistent
with the use ofresources, eg allocating
property costs by floor areas, or
per
capita, staff costs by the time spent and other costs by their usage.
Governance costs Include costs ofthe preparation
and examination
ofstatutory
accounts, the costs
oftrustee
meetings
and cost of any legal advice to trustees on governance
or constitutional
matters.
ASSETS
Tangible fixed assets for use These are capitalised
ifthey can be used for more than one year, and cost at least E100.
They
by charity are valued at cost ora reasonable
value on receipt.
Depreciation policy These are valued at the lower ofcost or market value.
Tangible fixed assets are stated at cost less depreciation.
Depreciation
is provided
at rates
calculated to write offthe cost offixed assets, less their estimate
residual
value, over their
expected useful lives. Additional
information
on the depreciation
rates are shown
in note 7.

This year Last year
Anal sis 6 6
Voluntary income Fundraisin 95,600 100,265
Donations and subscri tions 690 464
Restoration fund
Other
Total 96,290 100,729
Activities for generating
funds
Total
Investment income Rental Income from property 14,700 14,700
Hall hire 5,300 1,980
Bank interest received 156 145
Total 20,156 16,825
Incoming resources from Bund income
charitable activities
Total
Other incoming resources Ci
of London - Covid
19Grant
Insurance claim
Total

Note 4 Analysis ofresources expended Analysis ofresources expended Analysis ofresources expended Analysis ofresources expended Analysis ofresources expended
Resources expended may be further analysed ifthis would help the reader ofthe accounts.
This year Last year
6 6
Costs ofgenerating Function and fundraising costs
voluntary income Candles
Christenin
certificates
books for sale etc.
9,591 5,544
Total 9,591 5,544
Fundraising trading
costs
Total
Investment Flat insurance,
light &heat, estate agent fees etc
1,064
management costs Flat repairs,
council tax,
service charges etc 12,991 2,966
Total 14055 2 966
Charitable activities Donations
and contributions
2,544 5,778
Ladies committee -Donations
Total 2,544 5,778
Governance costs Wa es, em
lo er's Nl
and ension costs 44,260 43,760
Accountanc
and
review costs 1,638 1,560
Le gland
rofessional
Rent,
li
ht &heat
46,244 41,685
Tele hone 1,048 1,049
Insurance 5,071 4,949
Subscri
tions
Covid Ex enses
General ex enses 2,086 2,713
Re airs and maintenance
Governance
ex ense
PPS 3,418 1,102
Altar ex enses 155 35
Water rates 237 227
Travellin
ex enses and
allowances
Bank char es 96 910
De reciation - tan ible fixed assets 1,766
Total 104253 99764

Freehold
land
&bugdings
Leasehold
Improvements
Fixtures,
fittings
and
furniture
Offic
equipment
Devine
utensils
Works of Art /
Icons
Total
Balance brought forward 371,717 204,496 22,166 4,446 1,771 3,729 608,349
Additions
Balance carried forward 371,717 204,498 22,186 4,448 1,771 3,729 808,349
8.2Accumulated depreciation and impairment provisions
Balance brought forward 204,496 20,667 4,201 229,366
Depreciation
charge for year
1,519 247 1,766
Balance carried forward 204,498 22,186 4,448 231,132
8.3Net book value
Brought forward 371,717 1,519 247 1,771 3,729 378,983
Carried forward 371,717 1,771 3,729 377,217

Amounts falling due within Amounts falling due after
one year more than one year
This year
F
Last year
F
This year
Last year
f
2,025
2,025
2,025
2,025

Amounts
falling
due within Amounts falling due after falling due after falling due after
one year more than one ear
This year Last year This year Last year
6
10,987 3,843
10,987 3,843

balances balances
brought Incoming Outgoing carried
forward resources resources Transfers forward
Fund names 5 8 F
Unrestricted income funds 416,708 116,446 130,443 402,711
Restricted income funds 283,049 283,049
Restricted unreaiised fair value revaluations 100,000 100,000
Total Funds
Legal authority leg Amounts paid or benefit value
Name oftrustee or connected party order, governing
document)
This year Lastyear
2
None None None

14.2 Loans
Name oftrustee or
connected
party
Legal authority Amoun
This year
f
owing
Last year
2
Due to trustees and related None None None
parties
Due from trustees and related None None None
oarties
3Oth er transactionls)
with
trustees or rela ted p arties
Name ofthe trustee or
related
a
Relationship
chari
to Description
transaction
ofthe
s
This year Lastyear
f
None None None None