The Heart
Orgonisatlon
Rehabllltatlon
of Berkshire
TR
STEE
ANN
PORT
Perlod Start D4te
01411-2022
P¢rlod End Dale
31-12-2023
The He*rt Reb•bilitatiott OrganlsatioD Of Bethh1 (lllROB)
Chthrity No
1132434
Tbe Ttli¢f of 8i¢kness the pregervjtion 4Dd protfftlon ofgN>d heahh by tb¢
protnotion support of c4rdiae rebabilitstion ID eharitsble the
tru8tWs see fit.
THROB supports rehAbilitstion cl• in and Bethh1 via referrnb or
#88e55m¢nts with BACPR tr*iDed exercise trainern We $opport exerci8¢
trAIDen to obtsiD theiT BACPR qualifie*tioD$ And 8rraDge social events for
members. We supply and maln¢8in exercise equipmeDt ¢0 exercl8e venues.
After discus8loD At committee meetings w¢ wlll 9uppty portable dtfibrill*tors to
public plaees when eODt#cted by exterDg1 partie& All ollr are open to th¢
public ftprdlag of membtrsbip to THROB.
Durityg the ¢ovid pgttdemic we oryani•¢d 7A)om cIx99e6 for tho* who Jvished to
take Advantsge of th¢ED. We continued to support re-v*lidatiott of our BACPR
eiereise tr#iners tbil of course i%nefits the wid¢r society outside of their
THROB wmmitrnettts.
Due to the pandemic and eonsequeni NHS restrictions the nutDber of 5UPPOrted
¢18&4es hgve redueed sigDifieAntty w¢ have ¢oTheeDtrnted our efforts to
restore these by eDgagittg with the lo¢al NHS trngt& This hAs had some sM¢re
and we are Thow se¢7•g referr4b to our exer¢Lge Cl inerasing.
FINANCIA
Thi$ ye*r we were grateful to reeeive * huge leg4ey fron) • pr¢viou8 trustee
whieh h*$ Aecured THROB'S futhre for ye4T3 to eome.
We hold reserves witb Showbrk Bk and Virgin MoD¢y we keep little in
our ¢UTreDt accollt and would use them to ¢op up tbe currejht actOllDt and
pn)vide * $m*ll bD¢ome 49 w¢ do not Aetivety r*ib
The l¢Dry referred to earlier iDiti41ty b¢¢n det#)Jited in * saviny ac¢o¥mt
with VirgiD MoD¢y jnd wmounted to £292.iXM). This moR¢y we will distribute to
several 94ving5 aceouDts to redutt our risk by t*king advajhtsge of the
FSCS eompeDyAtion 8cb¢m¢ until we fId * suits)bl¢ eaus¢ to Support re]Ated
to tbe cor¢ obje¢ts of 0r eoDStithtion.
Tru
E AND MANA
The ehgrity iy uniTreorporated wnd governed by * tollstitution adopted on
22" October 2(M)9.
Appointment of any new tru9tte would be diy¢w•Jed #t * committee meetimg
aftsr due diiig¢D¢¢ had beell carried out.
FEREN
EAND
MINI
TRATI
DETAI
Charity Name
CnlROB)
The Heart RehabilitatiDm Ory*nisatioN Of Berkshire
Registered Cbarity Number
1132&14
Cb•rity prineipal Addre89
RC40 IRH
13. Bean OAk Rood Wokittgham Berkshire
Thistee N•m¢s
Lytsn Christine Warner
K¢itb Daniel Jarvi8
Bxrbern Wendy Sivyer
SydDey John B4rk¢r
David Peter
Chthtryeyso
Trtgsurer
Secretxry
DE
Signed on b¢balf of cb#ritieJ Itte$
Keith Djniel J•rYis
2W-2023
THE HEART REHABILITATION ORGANISATION OF BERKSHIRE (THROB) 1132434 Annual accounts for the period
**To**
Period start date
**1st January 2022**
Period end date 31st December 2022
## **Section A Statement of financial activities**
|||**Restricted**|||
|---|---|---|---|---|
|**Recommended categories by**|**Unrestricted**|
**income**|**Endowment**|**Prior year**|
|**activity**|**funds**|**funds**|**funds**|**Total funds**
**funds**|
||**£**|**£**|**£**|**£**
**£**|
|**Incoming resources (Note 3)**|F01|F02|F03|F04
F05|
|**Income and endowments from:**|||||
|Donations and legacies|295,987 -||-|295,987 5,040|
|Charitable activities||- -|-|- -|
|Other trading activities||- -|-|- -|
|Investments|1,201 -||-|1,201 16|
|Separate material item of income||- -|-|- -|
|Other||- -|-|- -|
|**_Total_**|297,187 -||-|297,187 5,056|
|**Resources expended (Note 4)**|||||
|**Expenditure on:**|||||
|Raising funds||- -|226|226 -|
|Charitable activities||- -|2,605|2,605 4,599|
|Separate material item of expense||- -|-|- -|
|Other||- -|763|763 -|
|**_Total_**||- -|3,594|3,594 4,599|
|**Net income/(expenditure) before investment**|||||
|**gains/(losses)**|297,187 -||- 3,594|293,593 457|
|Net gains/(losses) on investments||- -|-|- -|
|**Net income/(expenditure)**|297,187 -||- 3,594|293,593 457|
|**Extraordinary items**||- -|-|- -|
|**Transfers between funds**||- -|-|- -|
|**Other recognised** **gains/(losses):**|||||
|Gains and losses on revaluation of fxed assets for the charity’s own use||- -|-|- -|
|Other gains/(losses)||- -|-|- -|
|**_Net movement in funds_**|297,187 -||- 3,594|293,593 457|
|**_Reconciliation of funds:_**|||||
|Total funds brought forward||- -|44,410|44,410 43,953|
|**_Total funds carried forward_**|297,187 -||40,815|338,003 44,410|
|1|||||
## **Section B Balance sheet**
|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|
|---|---|---|
|Guidance Notes
**£**
**£**
**£**
**Fixed assets**
F01
F02
F04
**Intangible assets (Note 15)**
B01
- - -
**Tangible assets (Note 14)**
B02
- - -
**Heritage assets (Note 16)**
B03
- - -
**Investments (Note 17)**
B04
- - -
**_Total fxed assets_**
B05
- - -
**Current assets**
**Stocks (Note 18)**
B06
- - -
**Debtors (Note 19)**
B07
- - -
**Investments (Note 17.4)**
B08
- - -
**Cash at bank and in hand (Note 24)**
B09
338,073 - 338,073
**_Total current assets_**
B10
338,073 - 338,073
B11
360 - 360
**_Net current assets/(liabilities)_**
B12
337,713 - 337,713
**_Total assets less current liabilities_**
B13
337,713 - 337,713
B14
- - -
**Provisions for liabilities**
B15
- - -
**_Total net assets or liabilities_**
B16
337,713 - 337,713
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
-
B18
- -
**Unrestricted funds**
B19
337,713
**Revaluation reserve**
B20
-
**_Total funds_**
B21
- - 337,713
Signature
Print Name
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total this**
**year**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|||
||Signature|Print Name|
||||
||||
CC17a (Excel)
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## **Total last year £**
## F05
- - - - -
- - - 44,410 44,410 -
44,410 44,410
- -
44,410 - - 44,410 44,410
Date of approval dd/mm/yyyy
CC17a (Excel)
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## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* ü * -Tick as appropriate No* ü _**Please disclose:**_
_**(i) the nature of the change in accounting policy;**_
## _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* ü No* ü * -Tick as appropriate
## _**Please disclose:**_
_**(i) the nature of any changes;**_
## _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
## _**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü No* ü * -Tick as appropriate
## _**Please disclose:**_
## _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
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## **Section C**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds deter**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previ 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
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## **Notes to the accounts**
_Section 35 of FRS102, requires 3 reconciliations to be_
## **ENERALLY ACCEPTED ACCOUNTING**
## _**rmined under FRS 102**_
## _**ious GAAP to net income/(net expenditure) under FRS**_
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## **Section C Not**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied b different or additional policy has been adopted then this is_
|**Recognition of income**|These are included in the Stat|
|---|---|
||· the charity becomes ent|
||· it is more likely than not|
||· the monetary value can|
||There has been no ofsetting o|
|**Ofsetting**|permitted by the FRS 102 SOR|
||Grants and donations are only|
|**Grants and donations**|criteria are met (5.10 to 5.12|
||In the case of performance re|
||that the charity has provided|
||only occurs when the perform|
|**Legacies**|Legacies are included in the S|
||grant of probate, the executor|
||estate and any conditions atta|
||charity or have been met.|
|**Government grants**|The charity has received gove|
||Gift Aid receivable is included|
|**Tax reclaims on**|Any Gift Aid amount recovered|
|**donations and gifts**|treated as an addition to the s|
||terms of the appeal have spec|
|**Contractual income and**|This is only included in the So|
|**performance related**|services or met the performan|
|**grants**||
|**Donated goods**|Donated goods are measured
exchanged) unless impractica|
||The cost of any stock of goods|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||Donated goods for resale are|
||expected proceeds from sale|
||from other trading activities' w|
||sheet. On its sale the value o|
||activities' and the proceeds fr|
||activities'.|
||Goods donated for on-going u|
||and included in the SoFA as in|
||Gifts in kind for use by the cha|
|---|---|
||when receivable.|
|**Donated services and**|Donated services and facilitie|
|**facilities**|gift to the charity provided the|
||Donated services and facilitie|
||with an equivalent amount rec|
||the SOFA.|
|**Support costs**|The charity has incurred expe|
|**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.|
|**Income from interest,**|This is included in the account|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|
Membership subscriptions rec|
|**subscriptions**|Legacies.|
||Membership subscriptions wh|
||benefts are recognised as inc|
||income from charitable activit|
|**Settlement of insurance**
**claims**|Insurance claims are only incl
criteria are met (5.10 to 5.12
in the SoFA.|
|**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from|
||year.|
|**2.3 EXPENDITURE**|**AND LIABILITIES**|
|**Liability recognition**|Liabilities are recognised whe|
||constructive obligation comm|
||the obligation can be measure|
|**Governance and support**
**costs**|
Support costs have been alloc
Governance costs comprise a
compliance with regulation an|
||Support costs include central|
||categories on a basis consiste|
||foor areas, or per capita, staf|
|**Grants with performance**
**conditions**|
Where the charity gives a gra
service or output to be provid
recipient of the grant has prov|
|**Grants payable without**
**performance conditions**|Where there are no conditions
realistically avoid the commitm
recognised.|
|**Redundancy cost**|The charity made no redunda|
**Deferred income** No material item of deferred i The charity has creditors whic **Creditors** discounts A liability is measured on reco **Provisions for liabilities** measured at the best estimat reporting date The charity accounts for basic **Basic financial** paragraph 11.7 FRS102 SORP. **instruments** 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they c **use by charity** They are valued at cost. The depreciation rates and me **Intangible fixed assets** The charity has intangible fixe physical substance but are ide or legal rights. The amortisat They are valued at cost. **Heritage assets** The charity has heritage asset scientific, technological, geop maintained principally for the rates and methods used as di They are valued at cost. **Investments** Fixed asset investments in qu valued at initially at cost and end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 y **Stocks and work in** Stocks held for sale as part of **progress** realisable value. Goods or services provided as based on the service potentia Work in progress is valued at Debtors (including trade debto **Debtors** settlement amount after any t they are measured at the cash The charity has has investmen **Current asset** equivalents with a maturity da
**Current asset investments**
equivalents with a maturity da equivalents with a maturity da to meet short term cash comm
They are valued at fair value e
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**tes to the accounts (cont)**
_by the charity except for those ticked "No" or "N/a". Where a detailed in the box below._
tement of Financial Activities (SoFA) when: itled to the resources;
that the trustees will receive the resources; and be measured with sufficient reliability.
of assets and liabilities, or income and expenses, unless required or RP or FRS 102.
y included in the SoFA when the general income recognition FRS102 SORP).
lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP).
SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the
## ernment grants in the reporting period
in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.
FA once the charity has provided the related goods or nce related conditions.
at fair value (the amount for which the asset could be al to do so.
s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.
measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance of stock is charged against 'Income from other trading rom sale are also recognised as 'Income from other trading
se by the charity are recognised as tangible fixed assets ncoming resources when receivable.
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
arity are included in the SoFA as income from donations
s are included in the SOFA when received at the value of the e value of the gift can be measured reliably.
s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in
nditure on support costs.
elp received is not included in the accounts but is described
**----- Start of picture text -----**
.
**----- End of picture text -----**
ts when receipt is probable and the amount receivable can
ceived in the nature of a gift are recognised in Donations and
ich gives a member the right to buy services or other come earned from the provision of goods and services as ties.
uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income
unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the
re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.
cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.
functions and have been allocated to activity cost
ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.
nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.
s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be
ncy payments during the reporting period.
**----- Start of picture text -----**
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
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ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
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ü ü ü
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ü ü ü
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ü ü ü
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ü ü ü
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ü ü ü
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ncome has been included in the accounts.
ch are measured at settlement amounts less any trade
ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the c financial instruments on initial recognition as per P. Subsequent measurement is as per paragraphs 11.17 to
can be used for more than one year, and cost at least
ethods used are disclosed in note 9.2.
ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5
ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.
oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.
r pending their sale and cash and cash equivalents with a ear are treated as current asset investments
f non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value l provided by items of stock.
cost less any foreseeable loss that is likely to occur on the contract.
ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash ate less than one year These include cash on deposit and cash
ü ü ü
except where they qualify as basic financial instruments.
Yes No N/a ü ü ü
**Section C Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds
Analysis
Donations Donations and gifts 1,356 - -
and legacies: Gift Aid 1,057 - -
Legacies 292,093 - -
General grants provided by government/other
charities - - -
Membership subscriptions and sponsorships
which are in substance donations 1,480 - -
- - -
Donated goods, facilities and services
Other - - -
Total 295,987 - -
Income from Interest income 1,201 - -
investments: Dividend income - - -
Total 1,201 - -
TOTAL INCOME 297,187 - -
**----- End of picture text -----**
CC17 (E l)
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**(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
1,356 2,655
1,057 620
292,093 -
- -
1,480 1,765
- -
-
295,987 5,040
1,201 16
- -
1,201 16
297,187 5,056
**----- End of picture text -----**
CC17 (E l)
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05/10/2023
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
## **Seconded staff Use of property Other**
**This year Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.**
**Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.**
**Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.**
CC17a (Excel)
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**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|||
## **Last year**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 4 Analysis of expenditure**
## **This year**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
Analysis funds income funds funds Total funds
Expenditure on raising funds: £
Staging fundraising events
226 - - 226
Total expenditure on raising funds 226 - - 226
Expenditure on charitable activities:
Committee expenses 127 - - 127
Exercise classes 1,016 - - 1,016
Meeting Rooms
86 - - 86
Newsletter 1,413 - - 1,413
Website 90 - - 90
- - - -
- - - -
- - - -
Total expenditure on charitable
activities 2,732 - - 2,732
Other
AGM 277 - - 277
Independent Examination 360 - - 360
- - - -
- - - -
Total other expenditure 637 - - 637
TOTAL EXPENDITURE 3,594 - - 3,594
**----- End of picture text -----**
CC17a (Excel)
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## **(cont)**
**----- Start of picture text -----**
Last year
Restricted
Unrestricted income Endowment
funds funds funds Total funds
£
-
- - - -
200 - - 200
2,797 - - 2,797
41 - - 41
1,461 - - 1,461
100 - - 100
- - - -
- - - -
- - - -
4,599 - - 4,599
- - - -
- - - -
- - - -
- - - -
- - - -
4,599 - - 4,599
**----- End of picture text -----**
CC17a (Excel)
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**Section C Notes to the accounts**
**Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
## **Independent examiner’s fees**
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**----- Start of picture text -----**
This year Last year
£ £
360 -
**----- End of picture text -----**
CC17a (Excel)
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**Section C Notes to the accounts**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
The charity does not have any employees and therefore no staff are paid more than £60,000.
CC17a (Excel)
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(cont)
CC17a IExcell
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0511012023
## **Section C Notes to the accounts**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of invest**
**----- Start of picture text -----**
Cash & cash Listed Investment
equivalents investments properties
Carrying (fair) value at beginning of 44,410 - -
period
Add: additions to investments during 293,663 - -
period*
Less: disposals at carrying value - - -
Less: impairments - - -
Add: Reversal of impairments - - -
Add/(deduct): transfer in/(out) in the - - -
period
Add/(deduct): net gain/(loss) on - - -
revaluation
Carrying (fair) value at end of year 338,073 - -
**----- End of picture text -----**
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset c and willing parties in an arm's length transaction. For traded securities, the on the London Stock Exchange Daily Official List or equivalent. For other ass traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreein differentiating between those held at fair value and those held at cost**
**This year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties**
**----- Start of picture text -----**
Fair value a
£
**----- End of picture text -----**
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**Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment) Last year: Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment)**
**Fair value a £**
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## **(cont)**
**----- Start of picture text -----**
ment)
Social
Other Total
investments
- - 44,410
- - 293,663
- - -
- - -
- - -
- - -
- - -
- - 338,073
**----- End of picture text -----**
## _**could be exchanged between knowlegable fair value is the value of the security quoted sets where there is no market price on a**_
## **ng with the balance sheet row B04 t less impairment.**
**----- Start of picture text -----**
t year end Cost less impairment
£
338,073 338,073
- -
- -
**----- End of picture text -----**
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|-|-||
|---|---|---|
|-|-||
|-|338,073||
|338,073|||
|**t year end**
**Cost less impairment**
**£**
44,410 44,410
- -
- -
- -
- -
- 44,410
44,410|||
||||
|**t year end**|**Cost less impairment**||
||**£**||
|44,410|44,410||
|-|-||
|-|-||
|-|-||
|-|-||
|-|44,410||
|44,410|||
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## **Section C Notes to the accounts**
## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||360|-|
||-|-|
||-|-|
||360|-|
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## **(cont)**
**----- Start of picture text -----**
Amounts falling due after
more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
303,547 10,691
34,526 33,719
- -
338,073 44,410
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
Unrestricted funds UR For the general purposes of the charity 44,410 297,187 - 3,594
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds 44,410 297,187 - 3,594
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 338,003
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 338,003
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
Unrestricted funds UR For the general purposes of the charity 43,953 5,056 - 4,599
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds 43,953 5,056 - 4,599
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 44,410
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 44,410
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expens details of such transactions should be provided in this note. If there are no transactio in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
None of the trustees have been paid any remuneration or received any other benefits from an em with their charity or a related entity.
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such tran this note. If there are no transactions to report, please enter “True” in the box below. report, please enter "False".**_
Two trustees claimed for expenses, as below:
**This Type of expenses reimbursed £** Stationary and Postage **TOTAL Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
## **This year**
There have been no related party transactions in the reporting period.
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## **Last year**
There have been no related party transactions in the reporting period.
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## **(cont)**
## _**ses explained in guidance notes) ns to report, please enter “True”**_
mployment
## _**nsactions should be provided in If there are transactions to**_
**----- Start of picture text -----**
year Last year
£ £
126.83 200
- -
- -
- -
- -
127 200
2 2
**----- End of picture text -----**
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**ection C Notes to the accounts (cont)**
## **ote 29 Additional Disclosures**
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## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
> **Report to the** THE HEART REHABILITATION ORGANISATION OF BERKSHIRE
> **trustees/ members** (THROB) **of**
31[st] December 2022 **On accounts for the year ended**
**Charity** 1132434 **no (if any)**
**Set out on pages** 1-2
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2021.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the
- examination which gives me cause to believe that in, any material respect, :
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
**Signed:**
**Date:** 3[rd] May 2023
1
**Oct 2018**
**IER**
**Name:** Rachel Eden
**Relevant** ACMA (Chartered Institute of Management Accountants) **professional qualification(s) or body (if any):**
**Address:** Holy Brook Associates, Curious Lounge, 1st Floor, Pinnacle Building, Tudor Road, Reading, England, RG1 1NH
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
2
**Oct 2018**
**IER**
**Give here brief details of any items that the examiner wishes to disclose** .
3
**Oct 2018**
**IER**