OpenCharities

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2021-11-30-accounts

Pages
Trustees'
Annual
Report		 2to7
Independent
Examiner's		 Report
Statement ofFinancial Activities
Balance Sheet 10
Statement
ofCash flows
Notes to the Accounts 12
Detailed Statement ofFinancial Activities 18to 19

for the year ended 30Novembe r 2021
Unrestricted
funds Total funds Total funds
2021 2021 2020
Notes E f F.
Income and endowments
from:
Donations and legacies 114,919 114,919 92,442
Investments 626 626 931
Total 115,545 115,545 93,373
Expenditure on:
Raising funds 1,787 1,787 2,657
Charitable activities 158,258 158,258 95,104
Other 11,008 11,008 11,103
Total 171,053 171,053 108,864
Net gains on investments
Net expenditure (55,508) (55,508) (15,491)
Transfers between funds
Net expenditure
before other
gains/(losses)		 (55,508) (55,508) (15,491)
Other gains and losses
Net movement
in funds		 (55,508) (55,508) (15,491)
Reconciliation offunds:
Total funds brought forward 196,653 196,653 212,144
Total funds carried forward 141,145 141,145 196,653
Water Survival
B
Balance Sheet		 oxLtd oxLtd
at 30 November 2021
Company
No.		 05903142 Notes 2021 2020
2
Fixed assets
Tangible assets
Current assets
Stocks 12 60,235 114,525
Debtors 13 3,000 2,214
Cash at bank and in hand 83,623 80,605
146,858 197,344
Creditors: Amount falling due within one year 14 (5,715) (695)
Net current assets 141,143 196,649
Total assets less current liabilities 141,145 196,653
Net assets excluding pension asset or liability 141,145 196,653
Total net assets 141,145 196,653
The funds ofthe charity
Restricted funds 15
Unrestricted
funds		 15
General funds 141,145 196,653
141,145 196,653
Reserves 15
Total funds 141,145 196,653

2021 2020
f 6
Cash flows from operating
activities
Net expenditure
per Statement ofFinancial Activities		 (55,508) (15,491)
Adjustments
for:
Depreciation
of property,
plant and equipment		 2 2
Dividends,
interest
and rents from investments		 (626) (931)
Decrease/(Increase)
in stocks		 54,290 (18,216)
(Increase)/Decrease
in trade and other receivables		 (786) 10,890
increase
in trade and other payables		 5,020
Net cash provided
by/(used
in) operating activities		 2,392 (23,746)
Cash flows from investing
activities
Dividends,
interest and rents from investments		 626 931
Net cash from investing
activities		 626 931
Net cash from financing activities
Net increase/(decrease)
in cash and cash equivalents		 3,018 (22,815)
Cash and cash equivalents
at the beginning ofthe year		 80,605 103,420
Cash and cash equivalents
at the end ofthe year		 83,623 80,605
Components
ofcash and cash equivalents
Cash and bank balances 83,623 80,605
83,623 80,605

Fund accounting Fund accounting Fund accounting Fund accounting
Unrestricted funds These are available for use at the discretion ofthe 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 of an appeal.
Income
Recognition of Income is included
in the Statement ofFinancial Activities
(SoFA) when the
income charity becomes entitled to, and virtually
certain to receive, the income		 and the
amount ofthe 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 ofgrants, donations		 and gifts is included in
legacies the 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 at the		 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 tothe Charity
is reasonably
quantifiable,
measurable		 and
material.
Volunteer help The value of any volunteer
help received is not included		 in the accounts.
Investment income This is included
in the accounts when receivable.
Gains/(losses) on This includes
any gain or loss resulting
from revaluing
investments
to market
revaluation of fixed value at the end ofthe year.
assets
Gains/(losses) on This includes
any gain or loss on the sale of investments.
investment assets

Unrestricted
funds Total funds
2020 2020
Income and endowments from:
Donations and legacies 92,442 92,442
Investments 931 931
Total 93,373 93,373
Expenditure
on:
Raising funds 2,657 2,657
Charitable activities 95,104 95,104
Other 11,103 11103
Total 108,864 108,864
Net income (15,491) (15,491)
Net income before other
gainsrr(losses) (15,491) (15,491)
Other gains and losses:
Net movement in funds (15,491) (15,491)
Reconciliation offunds:
Total funds brought forward 212,144 212,144
Total funds carried forward 196,653 196,653

Unrestricted Total Total
2021 2020
E E
Grants and donations 114,919 114,919 92,442
114,919 114,919 92,442
5 Income from investments
Unrestricted Total Total
2021 2020
Bank interest received 626 626 931
626 626 931
6 Expenditure on raising funds
Unrestricted Total Total
2021 2020
Costs ofgenerating voluntary
income
Printing, postage & 925 925 425
stationary
Promotional costs 404 404 243
Travel 8 subsistence 458 458 1,989
1,787 1,787 2,657
7 Expenditure on charitable activities
Unrestricted Total Total
2021 2020
Expenditure on charitable
activities
Carriage 10,071 10,071 13,775
Relief equipment &materials 147,487 147,487 80,629
Governance costs
Accounta ncy fees 700 700 700
158,258 158,258 95,104

8 Other expenditure
Unrestricted Total Total
2021 2020
Premises costs 9,240 9,240 9,240
Amortisation,
depreciation,
impairment,
profit/loss		 on
disposal offixed assets
General administrative costs 1,607 1,607 1,678
Legal and professional costs 159 159 183
11,008 11,008 11,103
9 Net expenditure
before transfers
2021 2020
This is stated after charging: E E
Depreciation
ofowned		 fixed assets 2 2
10 Staff costs
No employee
received		 emoluments in excess ofE60,000.
11 Tangible fixed assets
Fixtures,
Fittings, tools Total
&equipment
E
Cost or revaluation
At 1December 2020 149 149
At 30November
2021		 149 149
Depreciation
and
impairment
At 1December 2020 145 145
Depreciation
charge forthe
year
At 30November 2021 147 147
Net book values
At 30November 2021
At 30November 2020
12 Stocks
2021 2020
E
Raw materials
and consumables		 60,235 114,525
60,235 114,525
Carrying value analysed by activities 2021 2020
E E
Stock materials 60,235 114,525
60,235 114,525

13 Debtors
2021 2020
6 f
VAT recoverable 3,000 2,214
3,000 2,214
14 Creditors:
amounts falling due within one year
2021 2020
6 6
Trade creditors 5,020
Accruals and deferred income 695 695
5,715 695
15 Movement in funds
Incoming
resources At 30
At 1
December		 (including
other		 Resources
expended		 November
2021
2020 gains/losses)
6
Restricted funds:
Unrestdcted funds:
General funds 196,653 115,545 (171,053) 141,145
Revaluation Reserves:
Total funds 196,653 115,545 (171,053) 141,145
16 Analysis of net assets between funds
Unrestricted
Total
funds
f.
Fixed assets 2 2
Net current assets 141,143 141,143
141,145 141,145
17 Reconciliation ofnet debt
At 1 At 30
December November
2020 Cash flows 2021
6 6 6
Cash and cash equivalents 80,605 3,018 83,623
80,605 3,018 83,623
Net debt 80,605 3,018 83,623

for the year ended 30N ovemb er 2021
Unrestdcted
funds Total funds Total funds
2021 2021 2020
E E E
Income and endowments from:
Donations
and legacies
Grants and donations 114,919 114,919 92,442
114,919 114,919 92,442
Investments
Bank interest received 626 626 931
626 626 931
Total income and endowments 115,545 115,545 93,373
Expenditure
on:
Costs ofgenerating donations and
legacies
Printing,
postage 8		 stationary 925 925 425
Promotional
costs		 404 404 243
Travel 8 subsistence 458 458 1,989
1,787 1,787 2,657
Total ofexpenditure on raising 1,787 1,787 2,657
funds
Charitable
activities
Carriage 10,071 10,071 13,775
Relief equipment &materials 147,487 147,487 80,629
157,558 157,558 94,404
Governance
costs
Accountancy fees 700 700 700
700 700 700
Total ofexpenditure
activities		 on charitable 158,258 158,258 95,104
Premises costs
Rent 9,240 9,240 9,240
9,240 9,240 9,240
General administrative costs
Depreciation 2 2 2
Bank charges 118 118 60
General insurances 1,489 1,489 1,618
1,609 1,609 1,680
Legal and professional costs
Other legal and professional 159 159 183
159 159 183
Total ofexpenditure of other costs 11,008 11,008 11,103

Water Survival BoxLtd
Detailed Statement ofFinancial Activities		 Water Survival BoxLtd
Detailed Statement ofFinancial Activities
Total expenditure 171,053 171,053 108,864
Net gains on investments
Net expenditure (55,508) (55,508) (15,491)
Net expenditure
gains((losses)		 before other (55,508) (55,508) (15,491)
Other Gains
Net movement in funds (55,508) (55,508) (15,491)
Reconciliation offunds:
Total funds brought forward 196,653 196,653 212,144
Total funds carried forward 141,145 141,145 196,653