| Pages | ||
|---|---|---|
| Trustees' Annual Report |
||
| independent Examiner's Report |
||
| Statement of Financial Activities | ||
| Summary income and Expenditure |
Account | |
| Balance Sheet | ||
| Notes to the Accounts | 7to 10 | |
| Detailed Statement ofFinancial Activities |
| for the year | ended 30June 2 | 021 | |||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Total funds | Total funds | |||
| 2021 | 2021 | 2020 | |||
| Notes | |||||
| income and | endowments | ||||
| from: | |||||
| Charitable | activities | 28,145 | 28,145 | 89,488 | |
| Total | 28,145 | 28,145 | 89,488 | ||
| Expenditure | on: | ||||
| Charitable | activities | 66,168 | 66,168 | 42,847 | |
| Other | 225 | 225 | 72 | ||
| Total | 66,393 | 66,393 | 42,919 | ||
| Net gains on | investments | ||||
| Net (expenditure)/income | (38,248) | (38,248) | 46,569 | ||
| Transfers between funds | |||||
| Net (expenditure)/income | |||||
| before other | gains/(losses) | (38,248) | (38,248) | 46,569 | |
| Other gains and losses | |||||
| Net movement in funds |
(38,248) | (38,248) | 46,569 | ||
| Reconciliation | offunds: | ||||
| Totai funds brought forward | 72,808 | 72,808 | 26,239 | ||
| Total funds carried forward | 34,560 | 34,560 | 72,808 |
| 2021 | 2020 | |||
|---|---|---|---|---|
| E | E | |||
| Income | 28,145 | 89,488 | ||
| Gross income for | the year | 28,145 | 89,488 | |
| Expenditure | 66,393 | 42,919 | ||
| Total expenditure | forthe | year | 66,393 | 42,919 |
| Net (expenditure)/income | before tax | |||
| forthe year | (38,248) | 46,569 | ||
| Net (expenditure | )/income | forthe year | (38,248) | 46,569 |
| at 30tune 2021 | ||||||
|---|---|---|---|---|---|---|
| Company No. |
05483859 | Notes | 2021 | 2020 | ||
| 2 | 2 | |||||
| Current assets | ||||||
| Cash at bank | and | in | hand | 34.560 | 72,808 | |
| 34,560 | 72,808 | |||||
| Net current assets | 34,560 | 72,808 | ||||
| Total assets iess | current | fiabilities | 34,560 | 72,808 | ||
| Net assets excluding | pension asset or liability | 34,560 | 72.808 | |||
| Total net assets | 34,560 | 72,808 | ||||
| The funds ofthe | charity | |||||
| Restricted funds | ||||||
| Unrestricted funds |
||||||
| General funds | 34,560 | 72.808 | ||||
| 34,560 | 72,808 | |||||
| Reserves | ||||||
| Totalfunds | 34,560 | 72,808 |
| for the year ended 30J | une 2021 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| 2021 | 2021 | 2020 | ||
| 6 | ||||
| Income and endowments | from: | |||
| Charitable activities |
||||
| Cycling from Colombo-Jaffna | 28,145 | 28,145 | 89,488 | |
| 28,145 | 28,145 | 89,488 | ||
| Total income and endowments | 28,145 | 28,145 | 89,488 | |
| Expenditure on: |
||||
| Charitable activities |
||||
| Grants to institutions made to |
||||
| Institute of Medical Science based | ||||
| at Green Memorial Hospital |
66,168 | 66,168 | 42,847 | |
| Manipay | ||||
| 66,168 | 66,168 | 42,847 | ||
| Total ofexpenditure on activities |
charitable | 66,168 | 66,168 | 42,847 |
| General administrative | costs, | |||
| including depreciation and |
||||
| amortisation | ||||
| Bank charges | 185 | 185 | 72 | |
| 185 | 185 | 72 | ||
| Legaland professional costs |
||||
| Other legal and professional | 40 | |||
| costs | ||||
| 40 | 40 | |||
| Total ofexpenditure ofother costs |
225 | 225 | 72 | |
| Total expenditure | 66,393 | 66,393 | 42,919 | |
| Net gains on investments | ||||
| Net (expenditure)/income | (38,248) | (38,248} | 46,S69 | |
| Net (expenditure)/income other gains/(losses) |
before | (38,248} | (38,248) | 46,569 |
| Other Gains | ||||
| Net movement in funds |
(38,248) | (38,248} | 46,569 | |
| Reconciliation offunds; | ||||
| Total funds brought forward | 72.808 | 72,808 | 26,239 | |
| Total funds carried forward | 34,560 | 34,560 | 72,808 |
| january 2015) - (C Republic of Ireland |
harities SORP (FRS102)),the Financial Reporting Standard (FRS102)and the Companies Act 2006. |
ap | plicable in the |
U | K | an | d | |
|---|---|---|---|---|---|---|---|---|
| Change in basis of |
accounting orto previous accounts | |||||||
| There has been no | change to the accounting policies {valuation rules and method ofaccounting) |
since | ||||||
| last year and no changes 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 part(cular purposes. | ||||||
| Revaluation funds |
These are unrestricted funds which include a revaluation |
reserve representing | the | |||||
| restatement ofinvestment assets at their market values. |
||||||||
| Restricted funds | These are availabie 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 |
(SoFAjwhen | 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 of grants, 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 atthe |
same time asthe | ||||||
| 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 inciuded in the accounts when receivable. |
|||||||
| Gains/(losses) on |
This includes any gain or loss resulting from revaluing investments to market |
value | ||||||
| revaluation offixed |
atthe end ofthe year. | |||||||
| assets | ||||||||
| Gains/(losses) on |
This includes any gain or loss on the sale ofinvestments, |
|||||||
| investment assets |
| Expenditure | |||||
|---|---|---|---|---|---|
| Recognition | of | Expenditure is recognised on an accruals basis. Expenditure includes |
any VAT which | ||
| expenditure | cannot be fully recovered, and is reported | as part ofthe expenditure | to which it | ||
| relates. | |||||
| Expenditure | on | These comprise the costs associated with | attracting voluntary |
income, fundraising | |
| raising funds | trading costs and investment management |
costs. | |||
| Expenditure | on | These comprise the costs incurred bythe |
Charity in the delivery ofits |
activities and | |
| charitable activities |
services in the furtherance ofits objects, including the making |
ofgrants and | |||
| governance costs. |
|||||
| Grants payable | All grant expenditure is accounted for on an actual paid basis |
plus an | accrual for | ||
| grants that have been approved by the trustees at the end of |
the year but not yet | ||||
| paid. | |||||
| Governance | costs | These include those costs associated with | meeting the constitutional | and statutory | |
| requirements ofthe Charity, including any audit/independent |
examination fees, |
||||
| costs linked to the strategic management | ofthe Charity, together with a share of |
||||
| other administration costs. |
|||||
| Other expenditure | These are support costs not allocated to a particular activity. |
| Friends ofManipay Hospita Notes tothe Accounts 3 Statement ofFinancial |
l Activities - prior year |
|||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | |||
| 2020 | 2020 | |||
| Income and endowments | from: | |||
| Charitabie activities-Cycling |
||||
| from Colombo-iaffna | 89,488 | 89,488 | ||
| Total | 89,488 | 89,488 | ||
| Expenditure on: |
||||
| Charitable activities-Grants |
||||
| to institutions made to |
||||
| Institute ofMedical Science | ||||
| based at Green Memorial | ||||
| Hospital Manipay |
42,847 | 42,847 | ||
| Other | 72 | 72 | ||
| Total | 42,919 | 42,919 | ||
| Net income | 46,569 | 46,569 | ||
| Netincome before other gainsir(losses) |
46,569 | 46,569 | ||
| Other gains and losses: | ||||
| Net movement in funds |
46,569 | 46,569 | ||
| Reconciliation offunds: | ||||
| Total funds brought forward | 26,239 | 26,239 | ||
| Total funds carried forward | 72,808 | 72,808 | ||
| 4 Income from charitable |
activities | |||
| Unrestricted | Total | Total | ||
| 2021 | 2020 | |||
| Cycling from Colombo-iaffna | 28,145 | 28,145 | 89,488 | |
| 28,145 | 28,145 | 89,488 |
| Unrestricted | Total | Total | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||||||
| Expenditure | on charitable | |||||||||
| activities | ||||||||||
| Grants to | institutions | made | ||||||||
| to Institute | ofMedical | |||||||||
| Science based at Green | 66,168 | 66,168 | 42,847 | |||||||
| Memorial | Hospital | Manipay | ||||||||
| 66,168 | 66,168 | 42,847 | ||||||||
| 6 | Other expenditure | |||||||||
| Unrestricted | Total | Total | ||||||||
| 2021 | 2020 | |||||||||
| General administrative | costs | 185 | 185 | 72 | ||||||
| Legal and professional | costs | 40 | 40 | |||||||
| 225 | 225 | 72 | ||||||||
| 7 | Movement | in funds | ||||||||
| incoming | ||||||||||
| resources | ||||||||||
| (induding | Resources | At30June | ||||||||
| other | expended | 2021 | ||||||||
| At 1July | gains/lasses | |||||||||
| 2020 | ||||||||||
| Restricted funds: | ||||||||||
| Unrestricted | funds: | |||||||||
| General funds | 72,808 | 28,145 | (66,393) | 34,560 | ||||||
| Revaluation | Reserves: | |||||||||
| Totalfunds | 72,808 | 28,145 | (66,393) | 34,560 | ||||||
| 8 | Analysis of | net assets between | funds | |||||||
| Unrestricted | ||||||||||
| funds | ||||||||||
| f | ||||||||||
| Net current | assets | 34,560 | 34,560 | |||||||
| 34553 | 34,533 |
| ds ofManipey Hospital s tothe Accounts Reconciliation ofnet debt |
|||
|---|---|---|---|
| At1July | At30June | ||
| 2020 | Cash flows | 2021 | |
| 6 | 6 | ||
| Cash and cash equivalents | 72,808 | (38,248) | 34,560 |
| 72,808 | (38,248) | 34,560 | |
| Net debt | 72,808 | (38,248) | 34,560 |