2022-12-31-accounts - Round Table Children's Wish Limited

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

		Pages
Trustees' Annual Report
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure	Account
Balance Sheet
Notes to the Accounts		10to 18
Detailed Statement of Financial Activities		19to 20

for the year ended 31 Decembe	r 2022
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
		2022	2022	2022	2021
	Notes	f	f	f	f
Income and endowments
from: Donations and legacies Charitable activities Investments		56,370 45,234 5,679		56,370 45,234 5,679	46,390 76,423 9,030
Other		750		750	200
Total		108,033		108,033	132,043
Expenditure on: Raising funds Charitable activities Other		33,184 120,556 5,589		33,184 120,556 5,589	57,188 84,805 19,544
Total		159,329		159,329	161,537
Net gains on investments
Net expenditure		(51,296)		(51,296)	(29,494)
Transfers between funds
Net expenditure before other gains/(losses)		(51,296)		(51,296)	(51,296)
Other gains and losses
Net movement in funds		(51,296)		(51,296)	(29,494)
Reconciliation offunds:
Total funds brought forward		136,986	10,188	147,174	176,668
Total funds carried forward		85,690	10,188	95,878	147,174

		2022	2021
Income		102,354	123,013
Interest and investment income		5,679	9,030
Gross income forthe year		108,033	132,043
Expenditure		157,772	161,537
Interest payable		103
Depreciation and	charges for
impairment offixed assets		1,454
Total expenditure	forthe year	159,329	161,537
Net expenditure	before tax for the year	(51,296)	(29,494)
Net expenditure	forthe year	(51,296)	(29,494)

Round Table Chil Balance Sheet: at 31December	dren's Wish Limited 2022	dren's Wish Limited 2022	dren's Wish Limited 2022	dren's Wish Limited 2022
Company No.	03298944				Notes	2022 f	2021 f
Fixed assets
Intangible assets					12
Tangible assets					13	1,938	970
						1,938	970
Current assets
Debtors					14	5,584	14,641
Cash at bank	and		in hand			106,362	149,455
						111,946	164,096
Creditors: Amount		falling due within one year			15	(18,006)	(17,892)
Net current assets						93,940	146,204
Total assets less	current			liabilities		95,878	147,174
Net: assets excluding			pension asset or liability			95,878	147,174
Total net assets						95,878	147,174
The funds ofthe	charity
Restricted funds					16
Restricted income			funds			11,188	10,188
						11,188	10,188
Unrestricted funds					16
General funds						11,970	64,266
Designated funds						72,720	72,720
						85,690	136,986
Reserves					16
Totalfunds						95,878	147,174

last year and no chan	last year and no chan	last year and no chan	ges have been made to accounts for previous years.
Fund accounting
Unrestricted		funds	These are available for use at the discretion ofthe trustees in furtherance		ofthe
			general objects ofthe charity.
Designated		funds	These are unrestricted funds earmarked by the trustees for particular purposes.
Restricted	funds		These are available for use subject to restrictions imposed by the donor	or	through
			terms ofan appeal.
Income
Recognition		of	Income is included in the Statement of Financial Activities (SoFA) when the			charity
income			becomes entitled to, and virtually certain to receive, the income and the	amount of
			the income can be measured with sufficient reliability.
Income with		related	Where income has related expenditure the income and related expenditure			is
expenditure			reported gross in the SoFA.
Donations	and		Voluntary income received by way ofgrants, donations and gifts is included			in the
legacies			the SoFA when receivable and only when the Charity has unconditional
			entitlement to the income.
Tax reclaims		on	Income from tax reclaims is included in the SoFA at the same time as the
donations	and gifts		gift/donation to which it relates.
Donated services			These are only included in income (with an equivalent amount in expenditure)
and facilities			where the benefit to the Charity is reasonably quantifiable, measurable	and
			material.
Volunteer	help		The value ofany volunteer help received is not included in the accounts.
Investment		income	This is included in the accounts when receivable.

				Unrestricted	Restricted
				funds	funds	Total funds
				2021	2021	2021
Income and endowments			from:
Donations	and	legacies		46,380	10	46,390
Investments				9,030		9,030
Other				76,623		76,623
Total				132,033	10	132,043
Expenditure on:
Raising funds				57,188		57,188
Charitable	activities			83,069	1,736	84,805
Other				19,544		19,544
Total				159,801	1,736	161,537
Net income				(27,768)	(1,726)	(29,494)
Net income before gains/(losses)		other		(27,768)	(1,726)	(29,494)
Other gains and losses:
Net movement	in funds			(27,768)	(1,726)	(29,494)
Reconciliation	offunds:
Tata I funds brought		forward		164,754	11,914	176,668
Total funds carried		forward		136,986	10,188	147,174

No 4	tes tothe Accounts Income from donations	and legacies
			Unrestricted	Total	Total
				2022	2021
	Donation		40,277	40,277	24,712
	Gift Aid		5,093	5,093	(347)
	Legacies		10,000	10,000
	Grants		1,000	1,000	22,025
			56,370	56,370	46,390
5	Income from charitable	activities
			Unrestricted	Total	Total
				2022	2021
	Fund Raising 8 Event Income		2,252	2,252	76,423
	London Marathon		25,021	25,021
	Round Table Clubs		17,596	17,596
	Other runs		365	365
			45,234	45,234	76,423
6	Income from investments
			Unrestricted	Total	Total
				2022	2021
	Rents received		5,045	5,045	9,022
	Deposit account interest		634	634
			5,679	5,679	9,030
7	Other income
			Unrestricted	Total	Total
				2022	2021
			f
	Bank Compensation		750	750	200
			750	750	200

8		Other expenditure
					Unrestricted	Total	Total
						2022	2021
		Bank loan and overdraft
					103	103
		interest payable
		Employee costs			73,126	73,126	103,744
		Motor and travel costs			4,919	4,919
		Premises costs			15,837	15,837	2313
		Amortisation, depreciation,
		impairment, profit/loss		on	1,454	1,454	3,770
		disposal offixed assets
		General administrative		costs	32,988	32,988	14,133
		Legal and professional	costs		6,327	6,327	420
					134,754	134,754	124,380
9		Net expenditure before		transfers
					2022		2021
		This isstated after charging:
		Depreciation ofowned		fixed assets	1,454		3,770
		Independent Examiner's		fee	2,400		2,678
1	0	Trustee remuneration		and expenses

Staff costs
	2022	2021
Salaries and wages	71,334	99,489
Social security costs	1,456	3,469
Pension costs	336	786
	73126	103744

	Pension cost	s				336 73126		786 103744
	No employee	received	emoluments	in excess off60,000.
	The average	monthly	number offull	time equivalent	employees	during the year	was as follows:
						2022		2021
						Number		Number
	Head Count
12	Intangible fixed assets
							Develop-me	Total
							nt costs
	CoSt
	At 1January	2022					4,560	4,560
	At 31December 2022						4 560	4560
	Amortisation	and
	impairment
	At 1January	2022					4,560	4,560
	At 31December 2022						4560	4560
	Net book values
	At 31December 2022
	At 31December 2021

				Total
	Cost or revaluation
	At 1January 2022		4,850	4,850
	Additions		2,422	2,422
	At 31December 2022		7272	7272
	Depreciation and
	impairment
	At 1January 2022		3,880	3,880
	Depreciation charge for the		1,454	1,454
	year
	At 31December 2022		5 334	5 334
	Net book values
	At 31December 2022		1938	1938
	At 31December 2021		970	970
14	Debtors
		2022		2021
				f
	Trade debtors			660
	Other debtors	92		4,000
	Prepayments and accrued income	5,492		9,981
		5 584		14641
15	Creditors:
	amounts falling due within one year
		2022		2021
		f		f
	Trade creditors	6,199		5,400
	Other taxes and social security	4,727		5,888
	Other creditors	986		1,275
	Accruals	2,400		1
	Deferred income	3,694		5,328
		18006		17892

nd Table Children's Wish Limited es tothe Accounts Movement in funds
		Incoming
		resources		At 31
		(including	Resources	December
	At 1January	other gains/losses	expended	2022
	2022	)f
Restricted funds:
Restricted income funds:
Cooper Dean	3,764			3,764
Tayside NHS	15			15
Jims 60Th	613			613
National Lottery Award for all	5,450			5,450
Winchester		1,000		1,000
Souter Foundation	346			346
Total	10,188	1,000		11,188
Unrestricted funds:
General funds	64,266	108,033	(159,329)	12,970
Designated funds:
Dennis Tizzard	39,000			39,000
Believe in magic	720			720
Travel wishes	33,000			33,000
Total	72,720			72,720
Total funds	147,174	108,033	(159,329)	95,878

Not 17	es tothe Analysis	Accounts ofnetassets	between	funds
							Unrestricted	Restricted
							funds	funds	Total
	Fixed assets						1,938		1,938
	Net current assets						82,752	11,188	93,940
							84 690	11188	96 878
17	Reconciliation ofnet		debt
									At 31
							At 1January		December
							2022	Cash flows	2022
								f	f
	Cash and	cash equivalents					149,455	(43,093)	106,362
							149,455	(43,093)	106,362
	Net debt						149455	43 093	106362
18	Commitments
	Operating	lease commitments
	Annual commitments		under non-cancellable		operating	leases	are as follows:
						2022	2022	2021	2021
					Land and			Land and
							Other		Other
					buildings			buildings
	Operating	leases with	expiry date:
	Pension commitments
							2022		2021
							f
	The pension cost charge to the			company
	amounted	to:					336
19	Related party disclosures