|||pedes| |---|---|---| |Ttustees' Annual ttepmt||2to9| |Independent
Examine@ Iteport||6| |Statement offtnandal|ActhdNes|| |Balance Sheet||8| |Notes tothe Accounts||9toi6| |Detailed Statement of|Finandal Adhdties|1'f| ## ## ## ## ## ## ## |for the year|ended 91M|arch 2022|||| |---|---|---|---|---|---| |||||Total funds|Total funds| |||||2022|2021| ||||Notes|E|E| |Income and|endowments|from:|||| |Donations|and legacies|||163,192|136,968| |Other||||11,467|26,134| |Total||||174,659|163,102| |Expenditure|on:||||| |Charitable|activities|||103,245|47,645| |Other||||5|| |Total||||103,250|47,645| |Net gains on investments|||||| |Net income||||71,409|115,457| |Net income|before other|gains/(losses)||71,409|115,457| |Other gains|and losses||||| |Net movement
in funds||||71,409|115,457| |Reconciliation offunds:|||||| |Total funds brought forward||||232,195|116,738| |Total funds carried forward||||303,604|232,195| ## |at 31March 20|22|22|22|||| |---|---|---|---|---|---|---| |Company
No.|05704054|||Notes|2022|2021| ||||||8|6| |Current assets||||||| |Debtors||||10|9,796|58,522| |Cash at bank|and||in hand||296,334|177,365| ||||||306,130|235,887| |Creditors: Amount||falling due within one year|||(2,526)|(3,692)| |Net current assets|||||303,604|232,195| |Total assets less|current liabilities||||303,604|232,195| |Net assets excluding|||pension asset or liability||303,604|232,195| |Total net assets|||||303,604|232,195| |The funds ofthe|charity|||||| |Unrestricted
funds||||12||| |Generalfunds|||||263,628|203,686| |Others|||||39,976|28,509| ||||||303,604|232,195| |Total funds|||||303,604|232,195| ## ## ## |Drop4Drop||Ltd meets the definition
of a public
benefit|Ltd meets the definition
of a public
benefit|entity under
FRS 102.|Assets and|Liabilities|are| |---|---|---|---|---|---|---|---| |initially
recognised|||at historical
cost or transaction|value
unless
otherwise|stated
in the
relevant||| |accounting||policy notes.|||||| |Fund accounting|||||||| |Unrestricted||funds|These are available
for use at the discretion
of the trustees
in furtherance
of||||the| ||||general objects ofthe charity.||||| |Designated||funds|These are unrestricted
funds earmarked
by the trustees for particular|||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 available 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||(SoFA) when 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||Donations are recognised
when the charity has been notified
in writing of both||||the| |legacies|||amount
and settlement
date. In the event that a donation||is subject|to conditions|| ||||that require a level of performance|by the charity before|the chadity|is entitled|to| ||||the funds, the income is deferred|and not recognised
until|either those conditions||| ||||are fully met, or the fulfilment
of|those conditions
is wholly
within||the control|of| ||||the charity and it is probable that|these conditions
will be|fulfilled
in|the reporting|| ||||period.||||| ## ## ## ## ## ## ## ## ## |3
Statemen|t|ofFinancial|Activities - prior year|||| |---|---|---|---|---|---|---| ||||||Unrestricted|| ||||||funds|Total funds| ||||||2021|2021| |Income and endowments|||from:|||| |Donations||and legacies|||136,968|136,968| |Other|||||26,134|26,134| |Total|||||163,102|163,102| |Expenditure|on:|||||| |Charitable||activities|||47,645|47,645| |Total|||||47,645|47,645| |Net income|||||115,457|115,457| |Net income before other|||||115,457|115,457| |gains/(losses)||||||| |Other gains and losses:||||||| |Net movement||in funds|||115,457|115,457| |Reconciliation||offunds:||||| |Total funds brought forward|||||116,738|116,738| |Total funds carried forward|||||232,195|232,195| |4
Income from donations|||and legacies|||| |||||Unrestricted|Total|Total| ||||||2022|2021| |Charity incoming resources||||163,192|163,192|136,968| |(projects)||||||| |||||163,192|163,192|136,968| |5|Other Income|||||| |---|---|---|---|---|---|---| |||||Unrestricted|Total|Total| ||||||2022|2021| ||||||E|E| ||Furlough
income (HMRC)|||11,467|11,467|26,134| |||||11,467|11,467|26,134| |6|Expenditure
on charitable||activities|||| |||||Unrestricted|Total|Total| ||||||2022|2021| ||Expenditure
on charitable|||||| ||activities|||||| ||Direct costs|||62,423|62,423|16,984| ||Governance
costs|||||| ||Allocated support
wages &salaries|cost-||35,387|35,387|25,970| ||Allocated support
cost-pension|||725|725|592| ||Other governance|cost||4,710|4,710|4,099| |||||103,245|103,245|47,645| |7|Analysis ofgrants|||||| |||||Grants to||| ||Activity or programme|||Institutions|Total|Total| ||||||2022|2021| ||Money Corporation|||62,423|62,423|| ||Casco Financial Services Ltd|||||| ||(Caasco FX)|||||16,953| |||||62,423|62,423|16,953| |8|Other expenditure|||||| |||||Unrestricted|Total|Total| ||||||2022|2021| ||Bank charges|||||| ||||||||2022|2021| |---|---|---|---|---|---|---|---|---| ||Pension costs||||||725|592| ||||||||725|992| ||No employee||received emoluments||In excess ofE60,000.|||| ||The average monthly|||number offull|time equivalent|employees|during the year was as follows:|| ||||||||2022|2021| ||||||||Number|Number| ||||||||2|1| ||||||||2|1| |10|Debtors|||||||| ||||||||2022|2021| ||||||||f|E| ||Trade debtors|||||||53,022| ||Prepayments||and accrued income||||9,796|5,500| ||||||||9,796|58,522| |11|Creditors:|||||||| ||amounts|falling due within one year||||||| ||||||||2022|2021| ||||||||f|f| ||Trade creditors||||||78|1,554| ||Other taxes and social security||||||776|477| ||Other creditors||||||172|159| ||Accruals||||||1,500|1,502| ||||||||2,526|3,692| |||||||Incoming||| |---|---|---|---|---|---|---|---|---| |||||||resources||At31| |||||||(Including|Resources|March| ||||||At 1April|other
gains/losses|expended|2022| ||||||2021|)f||| ||Restricted funds:|||||||| ||Unrestricted||funds;|||||| ||Generalfunds.||||203,686|163,192|(103,250)|263,628| ||Others:|||||||| ||Other reserves||||28,509|11,467||39,976| ||Total||||28,509|11,467||39,976| ||Tota Ifunds||||232,195|174,659|(103,250)|303,604| ||Previous|year||||||| |||||||||At31| ||||||At 1April|Incoming|Resources|March| ||||||2020|resources|expended|2021| ||General|funds|||114,363|136,968|(47,645)|203,686| ||Other||||2,375|26,134||28,509| ||Total||||116,738|163,102|(47,645)|232,195| ||Otherreserves|||||||| |13|Analysis|ofnet assets between||funds||||| ||||||||Unrestncted|| |||||||||Total| ||||||||funds|| |||||||||f| ||Current|assets|||||306,130|306,130| ||Current|liabilities|||||(2,526)|(2,526)| ||Total net assets||||||303,604|303,604| |||||||||Total funds| |||||||||at 31| ||||||||Unrestricted|March| |14|||||||funds (f)|2021(f)| ||Current|assets|||||235,887|235,887| ||Current|liabilities|||||(3,692)|(3,692)| ||Total net assets||||||232,195|232,195| ## |15|Reconciliation ofnet|debt|||||||| |---|---|---|---|---|---|---|---|---|---| ||||||||||At31| ||||||||At1April||March| ||||||||2021|Cash flows|2022| ||||||||E|E|E| ||Cash and cash equivalents||||||177,365|118,969|296,334| ||||||||177,365|118,969|296,334| ||Net debt||||||177,365|118,969|296,334| |16|Commitments||||||||| ||Pension commitments||||||||| ||||||||2022||2021| ||||||||||E| ||The pension cost charge tothe company||||||||| ||amounted
to;||||||725||592| ||Unpaid contributions|due|tothe fund|are|||||| ||included
in other creditors||and amounted to:||||172||159| |17|Related party disclosures||||||||| ||||||||2022|2021|| ||Transactions
with related||parties||||E|E|| ||Nome ofrelated party||K.L Barry||||||| ||Description ofrelationship||Trustee||||||| ||between
the parties||||||||| ||||Trustee|ofthe charity is||also|81,609|28,631|| ||||director|of UK company,||Life UK|||| ||Description oftransoction||Umited.|During the|year, charity||||| ||and general amounts||received|charitable|donations||||| ||involved||of||||||| ||Nome ofrelated party||S.C. Konecki||||||| ||Description ofrelationship||Trustee||||||| ||between the parties||||||||| ||||Trustee|ofthe charity isalso|||81,609|28,631|| ||||director|of UK company,||Ufe UK|||| ||Description oftransaction||limited.|During the|year,|charity|||| ||and general amounts||received|charitable|donations||||| ||involved||of||||||| ||Controlling party||||||||| |Income and endowments||from:|||||| |---|---|---|---|---|---|---|---| |Donations
and legacies|||||||| |Charity incoming resources (projects)||||163,192|163,192||136,968| |||||163,192|163,192||136,968| |Other|||||||| |Furlough
income (HMRC)||||11,467|11,467||26,134| |||||11,467|11,467||26,134| |Total income and endowments||||174,659|174,659||163,102| |Expenditure
on:|||||||| |Charitable
activities|||||||| |Direct cost||||62,423|62,423||16,984| |||||62,423|62,423||16,984| |Governance
costs|||||||| |Allocated support cost-|wages & salaries|||35,387|35,387||25,970| |Allocated support cost-pension||||725|725||592| |Other governance
cost||||4,710|4,710||4,099| |||||40,822|40,822||30,661| |Total ofexpenditure
on|charitable||activities|103,245|103,245||47,645| |General administrative|costs, including||||||| |depreciation
and amortisation|||||||| |Bank charges|||||||| |Total ofexpenditure
of|other costs|||5|5||| |Total expenditure||||103,250|103,250||47,645| |Net income||||71,409|71,409||115,457| |Net income before other||gains/(losses)||71,409|71,409|'|115,457| |Net movement
in funds||||71,409|71,409||115,457| |Reconciliation
offunds:|||||||| |Total funds brought forward||||232,195|232,195||116,738| |Total funds carried forward||||303,604|303,604||232,195|