| Page | |
|---|---|
| Company information and Advisors | 1 |
| Report of the Trustees | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7 to 14 |
| Unrestricted | Restricted | Total this | Total this | ||||
|---|---|---|---|---|---|---|---|
| funds | funds | year | Total last year | ||||
| £ | £ | ||||||
| Incoming resources (Note 3) | |||||||
| Incoming resources from | |||||||
| generated funds | |||||||
| Voluntary income | 113,711 | 113,711 | 41,129 | ||||
| Activities for generating funds | |||||||
| Investment Income | 447 | 447 | 1,245 | ||||
| Incoming resources from | |||||||
| charitable activities | |||||||
| Other incoming resources | |||||||
| Total incoming resources | 114,168 | 114,168 | 42,374 | ||||
| Resources expended (Notes 4−6) | |||||||
| Costs of Generating Funds | |||||||
| Costs of generating voluntary | |||||||
| Income | − | − | − | ||||
| Fundraising trading costs | |||||||
| . | . | . | |||||
| Investment management costs | |||||||
| Charitable activities | 106,053 | − | 106,053 | 42,001 | |||
| Governance costs | 4,400 | − | 4,400 | 1,511 | |||
| _ | , | ||||||
| Other resources expended | |||||||
| _ | |||||||
| Total resources expended | 110,453 | − | 110,453 | 43,512 | |||
| Net incoming/(outgoing) resources before | , | ||||||
| transfers | 3,706 | − | 3,705 | (1,138) | |||
| Gross transfers between funds | , | ||||||
| _ | |||||||
| Net incoming/(outgoing)resources before | |||||||
| other recognised gains/(losses) | 3,705 | − | 3,705 | (1,138) | |||
| Net movement in funds | 3,705 | − | 3,705 | (1,138) | |||
| Total funds brought forward | 103,313 | − | 103,313 | 104,451 | |||
| Total funds carried forward | 107,018 | − | , | 107,018 | 103,313 |
| Restricted | Restricted | Restricted | |||
|---|---|---|---|---|---|
| Unrestricted | Income | Total this | Total last | ||
| funds E |
funds E |
year | year E |
||
| 44,470 | 44,470 | ||||
| 44,470 | 44,470 | ||||
| − | − | − | |||
| . | |||||
| 2,306 | − | 2,306 | 4,433 | ||
| − | − | − | |||
| 61,502 | . − |
61,602 ' | 101,628 | ||
| 63,808 ' | − | 63,808 | 106,061 | ||
| 1,260 | − | 1,260 | 2,748 | ||
| 62,648 | − | 62,648 | 103,313 | ||
| 107,018 | − | 107,018 | 103,313 | ||
| 1•1 | |||||
| 107,018 | − | 107,018 | 103,313 | ||
| 107,018 | 107,018 | 103,313 | |||
| 107,018 | − | 107,018 | 103,313 | ||
| i na | t | Print Name ' "_i_ICeI V−11−T09 |
LIZA C | Date of approval 17.11.21 |
| 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 vhtually certain they will receive the resources; and |
|
| * the monetary value can be measured with sufficientreliability.** |
|
| Incoming resources with | Where incoming resources have related expenditure (as withfundraisingor contractincome) |
| related expenditure | the incoming resources and related expenditure are reported grossin the SoFA. |
| Grants and donations | Grants and donationsare only included in the SoFA when the charity hasunconditional |
| entitlement to the resources. | |
| Tax reclaims on donations | incoming resources from tax reclaims are included in the SoFA at the same time as thegiftto |
| and gifts | which they relate. |
| Contractual income and | This is only Included In the SoFA once the related goods or services have been delivered. |
| performance related grants | |
| Gifts In kind | Gifts In kind are accounted for at a reasonable estimate of their 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 thecharity 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 of the service or | |
| facility received. | |
| Volunteer help | The value of any 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. |
| Uability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing the |
|---|---|
| charity to pay out resources. | |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the costs of trustee |
| meetings and cost of any legal advice to trustees on governance or constitutional matters. | |
| Grants payable without | These are only recognised in the accounts when a commitment has been made and there are |
| performance conditions | noconditionstobemetrelatingto the grant which remain in the control ofthe charity. |
| Support Costs | Support costs include central functions and have been allocated to activity cost categories on a |
| basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. |
| This year | Last year | ||||||
|---|---|---|---|---|---|---|---|
| Anal | is | ||||||
| Voluntary Income | Grants receivable from charities | ' | **44,470 ** | 1 | − | ||
| Donations from individuals & trustees | 6,817 | 6,800 | |||||
| Donations from companies | _ | 100 | − | ||||
| Donations for elderly | 1200, | − | |||||
| Donations for studens | 7,565 | 6,650 | |||||
| Karabagh War Victims Donation | 28,902 | ||||||
| Memory of Hrach Archunian | 5,792 | − | |||||
| SOSE Womens Organisation | 3,272 | , | − | ||||
| Leon Centre Donations | 7,068 | − | |||||
| Leadership Centre Yerevan | 4,565 | ||||||
| The Seda Ghazarian memorial foundation | 3,500 | − | |||||
| Memorial donations | 1,050_ | 15,000 | |||||
| Tax credit on donations | 5,976 | 9,114 | |||||
| Total | 113,711 | 41,129 | |||||
| Activities for generating | |||||||
| funds | |||||||
| Total | |||||||
| Investment income | Other Interest receiveable | 961 | 1,073 | ||||
| Bank deposit interest | − | ||||||
| Tax reclaimed on bank deposit interest | |||||||
| Profit/(loss) on foreign exchange | − | 514 | . 172_ |
||||
| − | − | ||||||
| Total | 447 | 1,245 | |||||
| Incoming resources from | |||||||
| charitable activities | |||||||
| Total |
| This year | Last year | ||||||
|---|---|---|---|---|---|---|---|
| Analysis | |||||||
| Costs of generating | |||||||
| voluntary income | |||||||
| Total | |||||||
| Fundraising trading | |||||||
| costs | |||||||
| Total | |||||||
| Investment | |||||||
| management costs | |||||||
| Total | |||||||
| Charitable activities | Book Publishing Sponsorship | 4,279 | 4,968 | ||||
| Easter exhibition 2010 | |||||||
| Educational grants | 18,650 | 11,990 | |||||
| Grants for the elderly | 2,732 | 9,622 | |||||
| Disabled Childrens' Camp | 2,255 | , | |||||
| Karabagh War Injured Support | 24,194 | ||||||
| Leon's Centre | 4,529 | ||||||
| Speghani Girls Choir | − | 324 | |||||
| Medical costs | 8,175 | 4,329 | |||||
| Orphan Outings | 1,280 | 1,858 | |||||
| Rural development project | − | 8,910 | |||||
| Rural medical training project | 3,275 | ||||||
| Self help grants | |||||||
| Subsistence payments for refugees | • | 3,195 | |||||
| The Seda Ghazarian memorial foundation | 33,489 | − | |||||
| Total | 106,053 | 42,001 | |||||
| Governance costs | Bank chanies | 22 | 28 | ||||
| Independent examiner's | fees | 980 | 1,050 | ||||
| Sundry expenses | 3,077 | 208 | |||||
| Legal Charges | 225 | 118 | |||||
| Armenian Business Tax | S96 | 107 | |||||
| Total | 4,400 | 1,511 |
| Analysis of debtors | Amounts failing due within one year |
Amounts failing due within one year |
Amounts failing due after morethanone year |
Amounts failing due after morethanone year |
|
|---|---|---|---|---|---|
| This year | Last year | This year | Last year | ||
| £ | £ | e | e | ||
| Trade debtors | |||||
| Other debtors | 2,306 | 4,433 | − | − | |
| Prepayments and accrued income | |||||
| Total | 2,306 | 4,433 | − | − |
| 7.1 Analysis of creditors | |||||
|---|---|---|---|---|---|
| Amounts falling due within | Amounts failing due after | ||||
| one year | morethan | one year | |||
| This year | Last year | This year | Lastyear | ||
| £ | £ | £ | £ | ||
| Loans and overdrafts | |||||
| − | − | − | − | ||
| Trade creditors | |||||
| Other creditors | |||||
| Accruals and deferred income | 1,260 | 2,748 | − | − | |
| Total | 1,280 | 2,748 | −. | − |
| Fund | Fund | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| balances | balances | ||||||||||
| **brought ** | % | Incoming | Outgoing | Gains and | carried | ||||||
| forward | resources | resources | Transfers | losses | forward | ||||||
| **Fund ** | names | £ | £ | £ | £ | £ | £ | ||||
| _ | _ | ||||||||||
| ._ | |||||||||||
| − | − | − | − | − | |||||||
| . | . | . | |||||||||
| _ | _ | ||||||||||
| _ | _ | ||||||||||
| **Total ** | Funds | . | − | − | − | − |