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2023-05-31-accounts

Page
Directors andotherinformation 1
Directors report 2
Statement of income and retained earnings 3
Statement of financial position 4-5
Notes to the financial statements 6-9

2023 2022
Note E t
Turnover 211,294 352,428
Cost of sales
Distribution costs (26,347) (37,469)
Administrative expenses {218,413) (203,620)
Operating(loss)/profit (33,466) 111,339
(Loss)/profitbeforetaxation (33,466) 111,339
Taxon(loss)/profit
(Loss[profitforthefinancialyear andtotal
comprehensive income (33,466) 111,339
Retainedearningsatthe start of theyear 225,745 114,406
Retainedearningsatthe endofthe year 192,279 225,745
All the activitiesofthe company arefromcontinuing operations. -

Societyf orthe AdvancementofBlackArts(SABA) orthe AdvancementofBlackArts(SABA) orthe AdvancementofBlackArts(SABA)
Statement of financialposition
31May 2023
2023 2022
Note t t t t
Fixedassets
lnvestments 6 20,000 20,000
20,000 20,000
Current assets
Debtors 7 149,831 135,298
Cash at bank and in hand 53,261 105,288
203,092 240,586
Creditors: amountsfallingdue
withinone year
I (4,302) (2,650)
Netcurrent assets 198,790 237,936
Total assets less currentliabilities 219,790 257,936
Creditors: amountsfallingdue
aftermorethanone year 9 (26,511) (32,191)
Netassets 192,279 225,745
Capitalandreserves
Profit and loss account 192,279 225,745
Shareholdersfunds 192,279 225,745

The average number of persons employed
Tangible assets
bythe company dur ing the year am ountedtoNil (2022:Nil).
Freehold Plant and lvlotor Total
property machinery vehicles
Gost t t t
At1June2A22and31May 2023 12,500 4,082 8,400 24,992
Deprcciation
At1June2A22and 31May2028
Carrying amount
12,500 4,082
:_:
8,400
:.---
24,992
At31May2023
At31May2022 - -

6. lnvestments
Loans to Total
group
undertakings
and
participating
interests
e E
Cost
At1June2A22and31May2023 20,000 20,000
lmpairment
At1June2Q22and 31May 2023
-----
Garryingamount ----
At31May2023 20,000 20,000
At31May2022 20,000 20,000
-
7. Debtors
2423 2022
t s
Other debtors 149,931 135,298
._
L Creditors: amountsfallingduewithinone year
2023t 2022
c
Social security and other taxes 752
Other oreditors 3,550 2,650
43a2 ,s50
-..-----_.-
9. Creditors: amountsfallingduealtermorethanone year
2023 2022
t
Bank loans and overdrafts 26,511 32,191
10. Directorsadvances,creditsandguarantees

2023 2422
E g
Turnover
Sales 7,500 14,124
Event SaleswithDonations 9,755 10,982
Grants 194,039 327,326
211,294 352,429
Grossprofit 2',11,294 352,428
Grossprolitpercentage '100.0% 100.0%
Overheads
Distributioncosts
VenueHire {26,347)
(37,469)
Administrative expenses
Temporary Staf{ (11,893) (5,821)
Staff training (8,338) (12,798)
Management expenses (49,589) (45,239)
Rent payable (15,140) (29,257)
Rates (2,633) (77e)
$ervicecharges (27,045) (30,996)
lnsurance
Light and heat
(4,687)
(3,842)
{3,882)
(4,273|
Repairsandrnaintenance (280) (1,550)
Printing, postage and stationery
Advertising
Telephone
(12,689)
(9,322)
(6,801)
{11,622)
t7,229)
(7,O77)
Computercosts (14,182) (10,995)
Hire of equipment (7,766) (7,410)
Motor expenses (4,130) (3,05't)
Travelling and entertainment (5,346) (2,633)
Legal and professional
Consultancy fees
(10,8e0)
(16,845)
i2,626)
(11,290)
Accountancyfees (1,110) (2,070)
Bank charges (e75) (1,126|
Subscriptions (4,e10) (1,8s7)
t2M,76q (241,089)
Operating(loss)/profit (33,466) 111,339
Operating(loss)/profitpercentage 15.8% 31.6%
(Loss)lprofitbeforetaxation (33,466) 't11,339