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||**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**|
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||**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**|
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||**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|
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|**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 donations****_are_ 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 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 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.**|
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|**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 of****_the 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.**|
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||||||**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**|||||
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||||||**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**||
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|**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**|**−**|**−**|
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|**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**|**−.**|**−**|
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||||||**Fund**||||||**Fund**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||**balances**||||||**balances**|
||||||**brought **|**%**|**Incoming**|**Outgoing**||**Gains and**|**carried**|
||||||**forward**||**resources**|**resources**|**Transfers**|**losses**|**forward**|
|**Fund **|**names**||||**£**||**£**|**£**|**£**|**£**|**£**|
|||||||||**_**||**_**||
|||||**._**||||||||
||||||**−**||**−**|**−**|**−**||**−**|
||||||**.**||||**.**||**.**|
||||||||**_**|**_**||||
||||||||||**_**|**_**||
|||**Total **|**Funds**||**.**||**−**|**−**|**−**||**−**|
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