## ## |||||N
CO
rc
N|I
w|Ot
fc
Cf
N
W|CQ
ID
I/I
hl
Ul|N
r
N
U|I
I
W|tmmlh
Ut
W
W|tmmlh
Ut
W
W|tmmlh
Ut
W
W|o
IU|||N
No
NO|Ul|fc
Ut
Ot
cr
m
W||ID
Ifl
Olc
W|Ch
I/IN
cr||CQ
mo
W||CU
O|Ifl
ID
m
O
Ul|Ol
fcoo
N
UI||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||mw
cc|corn
0
r
r||||Ih||||Ol|o
ID|||||||||||| |||||fc||W|W|Ul
N
W|ID
I/I
N
Ul|I/I
Ol
ffl
I
Ul|0
N
W|0|OI
Ifl
Ch
W|||rc
rc|m
lh|Ui
Ch
Ui
W|||||||N
rco|N|N
m
oo
N|O
m
Ul|N
IDrc
W| ||OI||?||||||||||||||||||JQ||||||||| ||||||||||||||||||||||Ql||||||||| |o~
I- g
CQ
p
Ol
o R
Ol
VV R
f p||CI?|||CtI
th|Qc0
0
fc
Ql
V|CI|Ia
Qt|tc
CC|2|IUJ
0
E
ID
0
Ql
IU
—"5|||E0
O.||UJ
D.|0
Ql
UJ|Ql
E
JQ
0
CC|IC0
0O|CI
I|CL
E0
J
~IO
O.
/I|Cl
'00
QlO.
8|E||CI|0
Jc
0
U0
IQ|0
0
UU
«C 0
088||Cl
0| |IU|o|pV?|||||||||||||||||||||||||||| |G|CO
Z
8
O|5||IU
OI
IU|||Ut|0
Ol
m|||||||CL'
?
IU
O.|O
No||||tc
ffl
Ih
I
W||ffl
OI
r
W|||||||| |||||No
N|Ol
g|8888
N
I
N
hl||||||II
IU|||pV?
p
V
V|o
rc|Olfc
CC
N
CQ
Ul|o
ID
N
0
Ul|8]|0
CQ
Ih
W||OI
W|||m
rc|thm
I
hl
W|||r
N| ||||||||||||||||||||||||||||||W| ||||IhI-
O.
UJ
CJ
Ul||U
Z
cz
0
c
ct|~00
c
L
I
ttl|E
E
cc|E
Ql
I||Ej
E
8:3|||||Ol
a
IU
IU|I/I
D.
UJ
UJ|Cl
IC
Ul
00
CO
IJ0
UJ|0
lcL0
O|Ic|Cl
E
8
JD||0
U
IC0
I||?o
I
5?e
IU
OC?
O
Itl|I
ONNo
E
0
JJ
0tc
tD|7,
a
O.|||Yl0
I| |Income from lettings|Events||E27,987.30| |---|---|---|---| |Plus Debtors|||| |Inv 103/22 Wellingore|Parish Council|E32.00|| |Inv 104/22
U3A||E78.00|| |Inv 107/22
Badminton||E120.00|| |Inv 108/22 Danielle Ward||E240.00|| |Inv 110/22 Wl||E96.00|| |Inv 111/22 U3A||E54.00|| |Inv 112/22 Wellingore|Parish Council|E24.00|| ||||E644.00| |Less Deposits for 2022/23|||| |Craft Fair||E354.00|| |Inv 024/22 Cleall-Harding||E402.00|| |Inv 105/22 5 McPhail||E80.00|E836.00| |Income from rental|||E27,795.30| |Interest|||E5.67| |Total Income|||E27,800.97| |Bar Sales|||E13,020.06| |Opening Stock||E502.19|| |Purchases||E7,395.78|| |less Closing Stock||E1,161.83|| |Cost ofSales|||E6,736.14| |Gross Profit from Bar|||E6,283.92| |Expenditure|||| |Wages||E5,760.00|| |Cleaning Materials||E434.95|| |Utilities||E4,495.13|| |Repairs & Maintenance||E299.83|| |Rates||E335.82|| |Licences 8 Insurance||E2,433.99|| |Events costs||E11,753.94|| |Donations||E2,426.00|| |Other||E285.69|| |Refurbishment||E5,915.60|| |Total Expenses|||E34,140.96| |Profit/Loss|||-E56.06| ## ## |Current Assets||||| |---|---|---|---|---| |Bar stock||f1,161.83||| |Debtors||f644.00||| |Bank Deposit Account|f|20,032.65||| |Bank Current Account|f|6,249.90||| |Cash Float|f|130.44||| |Prepayments||f810.23||| |Total CA|||f|29,029.05| |Current
Liabilities||||| |Accruals||f4,092.29||| |Deposits||f836.00||| |Total CL||||f4,928.29| |Net Assets|||f|24,100.76| |Capital||||| |Balance 8/F|||f|24,156.83| |Profit & Loss for year||||-f56.06| |Balance C/F|||f|24,100.77| ||||-f|0.00| |Workings|2020/21||2021/22|| |Prepayments||||| |Scottish Power||485.37||| |Rates||79.41||| |Insurance||763.53||810.23| |Total prepayments||1328.31||810.23| |Accruals||||| |Scottish Power||||186.06| |Gina Wages June||320||480| |Next Cleaning||20||20| |Anglian
Water||70.5||993.27| |PPL/PRS||260||328.96| |Repairs 8 Maintenance||||84| |Donations||||2000| |Total accruals||670.5||4092.29| ## ## ## ## ## ## |Isthere segregation
ofduties to provide automatic|Isthere segregation
ofduties to provide automatic|Isthere segregation
ofduties to provide automatic|'double|check'?|check'?||Yes (IA)| |---|---|---|---|---|---|---|---| |Do the trustees
carry out an annual|review of|the|internal|financial controls?|||Yes (IA)| |Are annual
budgets ofincome and
trustees?|expenditure|prepared,||and|approved|by the|Yes (IA)| |Is performance
measured
against
sought for variances?|budgets at|regular intervals|||and explanations||Yes (IA)| |Have the trustees considered
the need to appoint|||an internal||auditor or|set up an|Yes (IA)| |audit committee?|||||||| |Are the trustees
provided
with regular
information
about the financial performance
ofthe charity?|Are the trustees
provided
with regular
information
about the financial performance
ofthe charity?||g| |---|---|---|---| |Do the trustees discuss the financial
performance
ofthe charity at each oftheir|||| |meetings?|||| |Are terms ofreference
in place for any finance su~mmittee,
or similar sub-group
ofthe trustee board?|||| |Does any finance sub-committee
report to the full board oftrustees for final|decision||| |making?|||| |Are suflicient accounting
records kept of all transactions'?
(legal requirement)||Yes|(IA)| |Have the trustees considered
the need for a reserves
policy and put in place
reserves
policy ifone is needed'? (legal requirement)|a|Yes|(IA)| |Do the accounts comply with legal requirements?
(legal requirement)||Yes|(IA)| |Are the accounts formally approved
by trustees at an annual
meeting?||Yes|(IA)| |Have the trustees appointed
an auditor or independent
examiner?
(legal
requirement)||Yes|(IA)| |Are newly appointed
trustees
given a copy ofthe latest accounts?||Yes|(IA)| |Do the trustees
file the annual
report and accounts and annual
return
on time?|||| |(legal requirement)||Yes|(IA)| |Are trustees and staff made aware ofwhy the charity is at risk from financial
and abuse and oftypical examples of potential
fraudulent
activities?|crime|Yes|(IA)| |Does the charity have an anti bribery policy, policies on the acceptance of hospitality,
the acceptance ofdonations
and a register ofinterests
in place?||3es.|| |Does the charity have policies and controls over access to and storage ofelectronic|||| |information?||'{Ii&|| |Does the charity have computer
programmes
to protect its data and systems|from||| |external
interference'?|||| |Does the charity have procedures
for reporting
suspicions
internally,
and to the|||| |commission
and the
olice'?|||| |Are all incoming cheques|and cash recorded
immediately?|||Yes (IA)| |---|---|---|---|---| |Ifthe charity undertakes|public collections or fundraising
events:|||| |are public collections
undertaken
within
legal requirements?|||(legal requirement)|| |are collection boxes numbered
and their allocation
and return recorded?||||| |.are all collection boxes|sealed?|||| |are all collection boxes|regularly
opened
and counted
by the||charity and a record|| |kept oftheir locations and history oftakings?||||| |are collections counted|in the presence ofthe collector and|a receipt given to||| |them?||||| |are two unrelated
people involved
in counting
and recording|||the income?|| |- is cash banked as soon|as possible and without
deduction|ofexpenses?||| |are records maintained|for each fundraising
event?|||| |For ticket incomes are:||||| |tickets pre-numbered?||||| |records kept ofall persons issued with tickets to sell, and which ticket numbers
they have been allocated?||||Yes (IA)| |records kept ofwhich tickets sold?||||| |reconciliations
made of|money received against tickets sold?|||Yes (IA)| |Has the charity complied
fundraisers
are engaged?|with Part tl ofthe Charities Act 1992where professional
(legal requirement)|||Yes (IA)| |~
~||||| |Does the charity maximise|the lawful take-up
by its donors ofGift Aid?|||| |Are regular checks made|to ensure
all eligible tax repayments||are obtained?|| |Does the charity keep the records required
by HMRC for GIR Aid daims?||| |---|---|---| |Has the charity kept the necessary records to identify transactions
with 'substantial||| |donors' for donations
received
up to April 2011?(legal requirement)||Yes (IA)| |From April 2011,have the trustees
put in place procedures to identify 'tainted
donations'?|charity|Yes (IA)| |Ifthe charity undertakes
trading
activities (either trading
in furtherance
of its|objects|| |or noncharitable
trading):||| |ifthe level ofnon-charitable
trading is signicant
is it carried out in a trading||| |subsidiary?||| |does the charity have a pricing
policy for the goods and services supplied?||| |does the charity have invoicing procedures
for goods and services supplied?||Yes (IA)| |does the charity review outstanding
debts and collection procedures'?||Yes (IA)| |are there procedures
to reconcile amounts
invoiced and cash received to outstanding
invoices?||Yes (IA)| |Are incoming
receipts banked
promptly?||Yes (IA)| |Is insurance
held to cover the contents ofthe safe or cash box and cash in transit?||Yes (IA)| |Are funds banked
without
deduction
ofexpenses?||Yes (IA)| |Are regular checks made to ensure income records agree with the bank paying-in||| |books and statements'?||| |Are checks made by someone other than the person who made the entry
in
accounting
records?|the|Yes (IA)| ## |Isthere a written
policy on the authorisation
ofexpenditure7|Isthere a written
policy on the authorisation
ofexpenditure7|||| |---|---|---|---|---| |Are invoices received checked against orders confirming|pricing and the receipt of|||| |the goods or services ordered?||||"le&| |0
~
~
I
~||||| |Ifthe charity makes grants, does it have a grant-making|policy?|||| |Does the charity make and monitor grants
in accordance|with the|grant-making||| |policy?||||| |Does the charity follow any stipulation
in the governing
document
sign cheques?||about who can||| |Does the bank mandate
require at least two signatories?||||| |Is there a practice ofnot signing of blank cheques?||||| |Are cheque books etc kept in a secure place with access|only by|nominated||| |persons7||||| |Are any monetary
limits placed on an individual's
signing|recorded||in writing?|| |Is ail cheque expenditure
recorded
in the cash book and|noted with||the relevant|| |cheque number,
nature ofpayment
and payee?||||| |Are cheques signed only with documentary
evidence ofthe nature|||ofthe payment,|| |eg invoice?||||| |Are only named
indMduals
authorised
to set up direct debits, standing
orders and||||| |direct credits?||||| |Does the charity use a dual authorisation
system for BAGS payments?||||| |Does the charity monitor the arrangements
to ensure that|automatic||payment|| |arrangements
are cancelled
when the goods and services are no||longer being||| |supplied
to the charity?||||| |Is every effort made to minimise
cash payments?||||| |Are all payments
by cash made from a cash float and not|from incoming cash?|||| |Is supporting
documentation
authorised
by someone other than the|||person|| |Are regular checks made to ensure
the bank statements?|expenditure
records are accurate and agree with|expenditure
records are accurate and agree with|expenditure
records are accurate and agree with|Yes (IA)| |---|---|---|---|---| |Are regular checks made to ensure
and the original invoice or payment|no discrepancies
records'?|between
the payments|made|Yes (IA)| |Are checks made by someone other
accounting
records?|than the person|who made the entry in|the|Yes (IA)| ## |Isa comprehensive
fixed asset list held and updated
regularly?|Isa comprehensive
fixed asset list held and updated
regularly?|||| |---|---|---|---|---| |Are assets checked regularly
to ensure they are still in|good repair and are||ofuse to|| |the charity?||||| |Has insurance
cover been considered?||||| |Is the use offixed assets reviewed
annually
(to ensure|put to best use and||serving|| |the charity's interests)?||||| |Are secure records held ofall bank and building
society accounts?||||Yes (IA)| |Are bank statements
regularly
received and regular bank reconciliations||cerned out?||Yes (IA)| |Are instructions
to open or dose accounts properly
authorised
and reported
trustees?|||to|Yes (IA)| |Are checks made to ensure that there are no dormant|accounts'?|||Yes (IA)| |Are the accounts monitored
to ensure there is no third|party use?|||Yes (IA)| |Dothe trustees
regularly
review the costs, benefits and risks oftheir current
deposit accounts?|||and|Yes (IA)| |Ifthe charity uses electronic banking to make payments|does the system used|||| |require authorisation
oftransactions
by two individuals'|?||||