|||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|