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||||Michael Walker|||
|---|---|---|---|---|---|
||||Noel Melvin|||
||||Stephen Ashley|||
||||Robert Berryman|||
||||Teresa Spilsbury|||
||||Declan M«Nicholl|||
||||Diane Cank|||
|Secretary|||Noel Melvin|||
|Charity number|||1119027|||
|Company|number||06028027|||
|Principal|address||450Gipsy Lane|||
||||Leicester|||
||||LESDTB|||
||||450 Gipsy Lane|||
||||Leicester|||
||||LE5 OTB|||
|Independent||examiner|Thomas Mayfield|BA ACA||
||||Mayfleld BCo (Accountants)||Ltd|
||||2 Merus Court|||
||||MerIdian
Business|Park||
||||LeIcester|||
||||LE192RJ|||
|Bankers|||Allied Irish Bank|||
||||Direct Banking|||
||||P0Box73306|||
||||London|||
||||W5 9PB|||
|Solbdtors|||Barlow Poyner Foxon Solicitors|||
||||1Berridge Street|||
||||Lekester|||
||||LE1SJT|||
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|||||Pace|
|---|---|---|---|---|
|Trustees report||||1-7|
|Independent|examiner's||report||
|Statement of|financial|actlvltles||9-10|
|Balance sheet|||||
|Notes tothe flnanclal||statements||12-24|
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|Current
Funding Model ofthe Emerald C|entre||||||
|---|---|---|---|---|---|---|
|The Emerald Centre has been sustainable|throu|h obtainin|fundi|from five fundi
streams:|||
||||Revenue|for salaries,
overheads|and
actIvities to m||
||||eeds||||
|Philanthropists/Trusts|||Revenue|for salaries, overheads|and activities||
|Premises Lettings|||Bar lounge, training
room, football pitches||||
|cial Enterprise —Licensed Bar|||Revenue|from sale ofbeverages|||
|Donations/Fundraising|||avenue|from social Income and|luncheon|clubs|
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|1|Accounting pogdes|||||(Continued)|(Continued)|
|---|---|---|---|---|---|---|---|
|1.5|ExpendIture|||||||
||Expenditure
is recognised once there Isa legal|or constructive
obligation to|transfer|economIc benefit to a||third party, It||
||Is probable that a transfer ofeconomic benefits wgl be required
In settlement,
and the amount of||||the obligation||can be|
||measured
regably.|||||||
||Expenditure
Is classified by activity. The costs ofeach activity are made up||ofthe total ofdirect costs and|||shared|costs,|
||including
support
costs Involved
ln undertaking|each activity. Direct costs attributable
to a single|||activity|are allocated||
||directly to that activity.
Shared
costs which
contribute
to more than one activity|||and support|costs which are not|||
||attributable
to a single activity are apportIoned|between those activities on|a basIs consistent
with||the use|ofresources.||
||Central staff costs are allocated on the basis of|time spent, and depreciation|charges|are allocated|on the portion||ofthe|
||asset's use.|||||||
||All expenditure
Is accounted
for on an accruals basis and has been classified
under
headings
that aggregate
all costs|||||||
||related tothe category.|||||||
||Support costs are those costs incurred
directly|In support
of expenditure|and the|objects of the|charity.|Governance||
||costs are those incurred
in connection
with|administration
of the charity
and compliance,
with
constitutional|||||and|
||statutory
requirements.|||||||
|1.6|Tangible fixed assets|||||||
||Tangible fixed assets are lnltlagy measured
at cost and subsequently
measured
at cost or valuation,||||net of|depreciation||
||and any impairment
losses.|||||||
||Depreciation
Is recognised
so as to write off the cost or valuation
of assets less their residual
values over their||||||useful|
||Eves on the fogowlng bases:|||||||
||Motor vehIcles|10%straight
line||||||
||The gain or loss arising on the disposal of an asset Is determined
as the difference between the sale proceeds and the|||||||
||carrying value ofthe asset, and is recognised
In|the statement
ofRnancial activities.||||||
|1.7|Impairment
offhed assets|||||||
||At each reporting
end date, the charity reviews|the carrying amounts
of its|tangible|assets to determine
whether|||there|
||is any indication
that those assets have suffered
an impairment
loss. If||any such|indication
exlsls, the||recoverable||
||amount ofthe asset is estimated
in order to determine the extent ofthe impairment|||loss (Ifany).||||
|1.$|Cash and cash equivalents|||||||
||Cash and cash equivalents
Include cash In hand, deposits
held at call with||banks, other short-term
gquld|||Investments||
||with
odiglnal
maturltles
ofthree months or less, snd bank overdrafts.
Bank overdrafts
are shown||||within
borrowlngs
in|||
||current liabilities.|||||||
|1.9|Flnsndal
Instruments|||||||
||The charity only has financial
assets and fInancial
llabgities of a kind that||quagfy as basic financial
Instruments.||||Basic|
||financial
Instruments
are Initially
recognised
at|transaction
value and subsequently||measures at their settlement|||value|
||wIth the exception of bank loans,
which are|subsequently
measured
at|amortlsed
cost using the effectIve Interest|||||
||method.|||||||
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|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||general|general|
|||2023|2022|
|||6|6|
|ENTER LINE DESCRIPTION VIA DATABASE||12,923|5,575|
|Other income||15,445|18,231|
|Field Income||2,379|2,621|
|Rent||7,500|2,500|
|Management|charges|2,500||
|Fund raising||40,747|23,927|
|Unrestricted|intel|
|---|---|
|funds||
|general||
|2023|2022|
||E|
|7,347||
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|||2028|2022|
|---|---|---|---|
|||Number|Number|
|Direct charity|workers|||
|Employment|costs|2028|2022|
|||5|5|
|Wages and salaries||84,740|98,012|
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|Tangible fixed assets||||
|---|---|---|---|
||||Malar vehicles|
|Cost||||
|At 1April 2022|||63,841|
|Dlsposals|||(28,841)|
|At31March 2023|||35,000|
|Depreciation
and Impairment||||
|At 1April 2022|||34,188|
|Depreciation
charged|In the year||3,500|
|Eliminated
in respect|ofdisposals||(20,188)|
|At31March 2023|||17,500|
|Carrying amount||||
|At 31March 2023|||17,500|
|At 31March 2022|||29,653|
|Debtors||||
|||2023|2022|
|Amounts
faglng due|within one year.|6|6|
|Other debtors||10,738|11,222|
|Prepayments
and accrued income||4,504|4,519|
|||15,242|15,741|
|Crmlltors: amounts faglng due within one year||||
|Other taxation and social security|||1,361|
|Trade creditors|||1,536|
|Other creditors||566|142|
|Accruals and deferred|Income|5,388|13,525|
|||5,958|16,564|
|Other taxation|and social security|and social security|
|---|---|---|
|Trade creditors|||
|Other creditors|||
|Accruals and deferred||Income|
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|||||Movement|In||Movement|In||
|---|---|---|---|---|---|---|---|---|---|
|||||funds|||funds|||
||||aalanaa at|Income||aabnm at|Iacallla||aaianca at|
||||1Apc» 2022|||2April am|||31march 2323|
||||E||E|E|||E|
|Contingency|Fund||20,000|||20,000|||20,000|
|General Maintenance||Fund|7,281|||7,281|||7,281|
||||27,281|||27,281|||27,281|
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