| Restricted | Other | |||||
|---|---|---|---|---|---|---|
| Unrestricted | funds- | restricted | ||||
| funds | Malawi | funds | 2022 | 2021 | ||
| 6 | 6 | 6 | P | |||
| Incoming resources |
||||||
| mcommg resources from | ||||||
| generated funds |
||||||
| Voluntary income |
92,092 | 29,160 | 14,828 | 136,080 | 108,771 | |
| Investment income |
36 | 10 | 46 | 53 | ||
| Total incoming resources | 92,128 | 29,170 | 14,828 | 136,'l26 | 108,824 | |
| Resources expended | ||||||
| Costs ofGenerating Funds |
||||||
| Costs ofgenerating voluntary income |
0 | 0 | ||||
| Charitable activities |
383,496 | 25,901 | 12,036 | 421,433 | 1,045 | |
| Governance costs | 1,265 | 1,265 | 1,120 | |||
| Total resources expended | 384,761 | 25,901 | 12,036 | 422,698 | 2,165 | |
| Net income for the year before | ||||||
| transfers | (292,633) | 3,269 | 2,792 | (286,572) | 106,659 | |
| Transfers between funds |
0 | 0 | ||||
| Net movement in funds |
(292,633) | 3,269 | 2,792 | (286,572) | 106,659 | |
| Total funds brought forward | 448,840 | 16,961 | 56,155 | 521„956 | 415,297 | |
| Total funds carried forward | s | 156,207 | 20,230 | 58,947 | 235,384 | 521,956 |
| Other | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | restricted | ||||||
| funds | funds | 2022 | 2021 | ||||
| 8 | 6 | 6 | |||||
| Current assets | |||||||
| Debtors | 7 | 4,050 | 4,050 | 3,782 | |||
| Cash at bank snd in hand | 212,304 | 108,819 | 321,123 | 586,525 | |||
| Total | current assets | 216,354 | 108,819 | 325,173 | 590,307 | ||
| Creditors: amounts | falling | due within | |||||
| one year | e | 1,200 | 69,534 | 70,734 | 63,728 | ||
| Net | current assets | 215,154 | 39,285 | 254,439 | 526,579 | ||
| Creditors: amounts | falling | due after | |||||
| more than one year | 19,055 | 19,055 | 4,623 | ||||
| Net assets | 215,154 | 20,230 | 235,384 | 521,956 | |||
| Funds ofthe Charity | |||||||
| Unrestricted funds |
156,207 | 158207 | 448 840 | ||||
| Restricted funds - Malawi | 20,230 | 20,230 | 16,961 | ||||
| Other restricted funds | 58,947 | 58,947 | 56,155 | ||||
| Total funds | 156,207 | 79, 77 | 235,384 | 521,956 |
| The Aylesburian Annual Fund |
|||||||||
|---|---|---|---|---|---|---|---|---|---|
| (formerly Aylesbury Grammar School Support Fund) |
|||||||||
| Notes to the Financial Statements | |||||||||
| As at 30June 2022 | |||||||||
| Note 2 | Accounting policies |
||||||||
| Incoming | Resources | ||||||||
| Recognition | of incoming | These are included in the Statement of Financial 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 | ||||
| related expenditure | income) 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 | ||||
| and gifts | gift to which they relate. | ||||||||
| 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. | |||||||||
| Investment | income | This is included in the accounts when receivable. |
|||||||
| Debtors | Debtors are recognised as the amounts owed to the charity at year end recoverable value. |
valued at | their | ||||||
| Expenditure | and Liabilities | ||||||||
| Recognition | of | All expenditure is accounted for gross and when incurred. |
|||||||
| resources | expended | ||||||||
| Creditors | Creditors are reco nised as soon as there is a le al or co g g nstructive |
obligation | committing | ||||||
| the charity to pay out resources. Provisions for Liabilities |
and Charges are made when | ||||||||
| there is an obligation for the charity to make a payment, |
however, | the value | and/or | timing | |||||
| ofthis payment is uncertain. |
|||||||||
| Governance | costs | Include costs ofthe preparation and examination ofstatutory accounts, |
the | costs | of | ||||
| trustee meetings and cost ofany legal advice to trustees |
on governance | or | constitutional | ||||||
| matters. | |||||||||
| Grants payable without | Grants are payable at the discretion ofthe Trustees and |
in accordance | with | the | |||||
| performance | conditions | restrictions on the donations received. These are only recognised |
in the | accounts | when a | ||||
| commitment has been made and there are no conditions |
to be met relating | to the | grant | ||||||
| which remain in the control of the charity. |
| Note 3 | Analysis of | Analysis of | incoming | resources | resources | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||||||||||
| funds | funds | 2022 | 2021 | ||||||||||
| 5 | 6 | ||||||||||||
| Voluntary | Income | ||||||||||||
| Contributions | from parents | & | other donors | 92,092 | 92,092 | 103,803 | |||||||
| Malawi Project | 29,180 | 29,160 | 338 | ||||||||||
| Donations | to other restricted | funds - CRY | 14,828 | 14,828 | 4,630 | ||||||||
| Total | 92,092 | 43,98 | 136,080 | 108,771 | |||||||||
| Unrestricted | Restricted | ||||||||||||
| funds | funds | 2022 | 2021 | ||||||||||
| 6 | 6 | ||||||||||||
| Investment | income | ||||||||||||
| Bank interest | 36 | 10 | 46 | 53 | |||||||||
| Total | 10 | 46 | 53 | ||||||||||
| Note 4 | Analysis of | resources | expended | ||||||||||
| Unrestricted | Restricted | ||||||||||||
| funds | funds | 2022 | 2021 | ||||||||||
| 6 | 8 | 6 | 6 | ||||||||||
| Charitable | activities | ||||||||||||
| Other donations | to Aylesbury | Grammar | School | 380,000 | 380,000 | ||||||||
| Other fees | and expenses | 2,041 | 2,041 | 817 | |||||||||
| Malawi fees | and | expenses | 25,901 | 25,901 | 228 | ||||||||
| Hardship | funding | for student | activities | 1,455 | 1,455 | ||||||||
| CRY | 12,038 | 12,036 | |||||||||||
| AVST | |||||||||||||
| Tots I | 383,496 | 37,937 | 421,433 | 1,044 | |||||||||
| Unrestricted | Restricted | ||||||||||||
| funds | funds | 2022 | 2021 | ||||||||||
| 6 | 6 | 6 | 6 | ||||||||||
| Governance | costs | ||||||||||||
| Professional | fees - Independent | 1,255 | 1,265 | 1,120 | |||||||||
| examiners | fees | ||||||||||||
| Total | 1,285 | 1,265 | 1,120 |
| Transactions | Transactions | with trustees or | related | parties | ||||
|---|---|---|---|---|---|---|---|---|
| Name of | the | trustee or related | party | Description ofthe transactions |
This year | Last year | ||
| Aylesbury | Grammar School |
Donations made to Aylesbury Grammar |
School in 2021/22 | 380,000 | ||||
| f380,000 for DT &Art refurbishment | project. No donations | |||||||
| made in 2020/21. |