2023-03-31-accounts - Blackmore Vale Rda

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			Pages
Trustees' AnnualReport			2to4
Independent Examiner's	Report
Statement of Financial	Activities
Summary Income and Expenditure		Account
Balance Sheet
Notes to the Accounts			9to 14
Detailed Statement of Financial Activities			15to 16

				Unrestricted
				funds	Total funds	Total funds
				2023	2023	2022
			Notes		E	E
Income and	endowmen	s
from:
Donations	and legacie			29,768	29,768	80,406
Other trading activitie				19,526	19,526	2,285
Investments				85	85	5
Total				49,379	49,379	82,696
Expenditure	on:
Other				46,013	46,013	32,311
Total				46,013	46,013	32,311
Net gains on	investment
Net income				3,366	3,366	50,385
Transfers between fund
Net income before othe
gains/(losses)				3,366	3,366	50,385
Other gains and losses
Net movement in funds				3,366	3,366	50,385
Reconciliation	offunds:
Total funds brought fo		ard		96,380	96,380	45,995
Total funds carried forw		rd		99,746	99,746	96,380

		2023	2022
		E	E
Income		49,294	82,691
Interest and investment	income	85
Gross income for the year		49,379	82,696
Expenditure		46,013	32,311
Total expenditure forthe year		46,013	32,311
Net income before tax for the year		3,366	50,385
Net income for the year		3,366	50,385

Company No.	0725	0725	6	2023	2022
				F.	6
Fixed assets
Tangible assets
Current assets
Cash at bank	and	in	and	99,746	96,380
				99,746	96,380
Net current assets				99,746	96,380
Total assets less	curren		liabilities	99,746	96,380
Net assets excluding		pe	sion asset or liability	99,746	96,380
Total net assets				99,746	96,380
The funds ofthe	charity
Restricted funds
Unrestricted funds
General funds				99,746	96,380
				99,746	96,380
Reserves
Total funds				99,746	96,380

January 2015) - (Charities SORP (FRS102)), the Financial Reporting Republic of ireland (FRS102) and the Companies Act 2006.	January 2015) - (Charities SORP (FRS102)), the Financial Reporting Republic of ireland (FRS102) and the Companies Act 2006.	January 2015) - (Charities SORP (FRS102)), the Financial Reporting Republic of ireland (FRS102) and the Companies Act 2006.	January 2015) - (Charities SORP (FRS102)), the Financial Reporting Republic of ireland (FRS102) and the Companies Act 2006.	Standard a	p	p	licable in the	UK	a	nd
Change in basis ofaccounting orto previous accounts
There has been no change to the accounting policies (valuation rules and method ofaccounting)									since
last year and		no changes have been made to accounts for previous		years.
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 of investment 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 ofFinancial 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		Voluntary income received by way ofgrants, donations		and gifts is included				in the
legacies			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 as the
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						value
revaluation		offixed	at the end of the year.
assets
Gains/(losses) on			This includes any gain or loss on the sale of	investments.
investment		assets

3 Statement ofFinan	ial Activities - prior year	Unrestricted
		funds	Total funds
		2022	2022
Income and endowmen	sfrom:
Donations and legac	e	80,406	80,406
Other trading activit	e	2,285	2,285
Investments		5	5
To~el		82,696	82,696
Expenditure on:
Other		32,311	32,311
Total		32,311	32,311
Net income		50 385	50385
Net income before othe
gains/(losses)		50,385	50,385
Other gains and losses:
hlet movement in funds		50,385	50,385
Reconciliation offunds:
Total funds brought fo	rd	45,995	45,995
Total funds carried forw	rd	96,380	96,380

Unrestricted	Total	Total
	2023	2022
	E
29,768	29,768	20,406
		60,000
29,768	29,768	80,406
Unrestricted	Total	Total
	2023	2022
19,526	19,526	2,285
19,526	19,526	2,285

6	Income from in	vestme	nts
				Unrestricted	Total	Total
					2023	2022
	Bank interest			85	85
				85	85	5
7	Other expenditure
				Unrestricted	Total	Total
					2023	2022
	Cost ofupkeep	and care of		24,949	24,949	26,058
	ponies
	Administrative	costs		14,810	14,810
	General costs			5,750	5,750	5,476
	Legal and professional		costs	504	504	777
				46,013	46,013	32,311
8	Tangible fixed	assets
				Land and	Plant and	Tote I
				buildings	machinery
	Cost or revaluation
	At 1April 2022			29,611	35,891	65,502
	At 31March 2023			29,611	35,891	65,502
	Depreciation and
	impairment
	At 1April 2022			29,611	35,891	65,502
	At 31March 2023			29,611	35,891	65,502
	Net book values
	At 31March 2023
	At 31March 2022

9	Movement in funds
					Incoming
					resources
					(including	Resources	At 31
				At 1April	other gains/losses	expended	March 2023
				2022	)
					6
	Restricted funds:
	Unrestricted funds:
	General funds			96,380	49,379	(46,013)	99746
	Totalfunds			96,380	49,379	(46,013)	99,746
10	Analysis ofnet esse	sbetween	funds
						Unrestricted
							Total
						funds
						6	6
	Net current assets					99,746	99,746
						99,746	99,746
11	Reconcgiation ofne	debt
							At 31
					At 1April		March
					2022	Cash flows	2023
					6	6	f
	Cash and cash equiv	lents			96,380	3,366	99,746
					96,380	3,366	99,746
	Net debt				96,380	3,366	99,746

for the year ended 31	M	arch 2023
			Unrestdcted
			funds	Total funds	Totalfunds
			2023	2023	2022
			f	f	f
Income end endowments		from:
Donations and legacies
Donations- various			29,768	29,768	20,406
Legacy received					60,000
			29,768	29,768	80,406
Other trading activities
Fundraising events			19,526	19,526	2,285
			19,526	19,526	2,285
Investments
Bank interest			85	85
			85	85	5
Total income and endowments			49,379	49,379	82,696
Expenditure on:
Other expenditure
Cost ofupkeep and care of			24,949	24,949	26,058
ponies
			24,949	24,949	26,058
Employee costs
Administration costs			14,810	14,810
			14810	14810
General administrative		costs,
including depreciation	and
amortisation
Depreciation of Plant	and
machinery
Equipment expensed			462	462	303
Equipment leasing and		hire	300	300
charges
Equipment repairs and			1,159	1,159	2,397
maintenance
General insurances			2,007	2,007	1,743
Postage and couriers					700
Software, ITsupport	and related				60
costs
Subscriptions			270	270	260
Sundry expenses			1,552	1,552	13
			5,750	5,750	5,476

504		498
		279
504	504	777
46,013	46,013	32,311
46,013	46,013	32,311
3,366	3,366	50,385
3,366	3,366	50,385
3,366	3,366	50,385
96,380	96,380	45,995
99,746	99,746	96,380