TRUSTEES REPORT OF CA ENGLAND W4D WALES COMPANY NUMBER 7031475 IREGISTERED CHARtrY NUMBER 1136200) For the yoar end 30 September 2020. CA England & Wa183 was Incx)rporaW a$ 8 ¢cnpany Umlled by Lwarantee on the 2719f2009 and becano regl$lered as a chadty on 416f20f O. It has bèen cyerabng cfjntlnucwsty sln¢e that dal8. Th8 ReG4slered offl of the CThmpany Is.. 61 London Road MaStOne Kent. ME18 8rx APPOINTMENT OF TRU TEE TORS TO THE EXEC Davld 8eard was appoint&4 as a dired(xthstee in February 21r20 RESIGNATIONS OF TRUSTEESn)IREC EXECLMVE COMMirrEE Rathd Louise Whlte redgMd 8$ a dlrethrltrustee in Febnjary %)20 INDEPENDENT EXAMIN It was proposed that LICkS ALtxJJntants be re-apwnted as independenl examiDers of the Company. STRUCTURE AND GOVE CA Engl Wales is gulded by CA'S 12 Tradlkns aTrJ 12 Con¢epls. The thcture and Govemance of o)mpany Is lald CAJI in our rnemorandum and artScles of a3&atiOn, Our Idlov1P has a serélce manual whk guldes us with the sm(M)th wnning of our business issues. Thi8 rn8nual explalns our Servi StrLt and the votlng edUreS for memb$ takirvJ on c4)mmltrnenis In the fellowslip. Mernbers take on a voluniary capadly. Th1$ marud ¢an be a(rRsw4 at VhW.ouk.org.L. Members shIng to volunt88r to sit on Ihe board of rect$ present themselves al an araa assembly meety'ng and are requeslgd to read 1 a rewme of preww8 Service commltments tw have held in the Idbwsh. Al members presenl may then ask que511ons the prospective ¢2ThJidales arKI a vole Is taken rg]uiring a Slmple maiwty. ST Below Is an outline of CA EnglarKI and Wales, oblecttves ar attathed 1$ a CA)py of our 12 Traditlons, the fram¥1* Ihal asslsts In the smoolh runring of oJr fellowEhip. CA Endand and Wales 1$ a fellovtship of men and that thare thelr experience, strength 8rHJ hOPe1h each ¢Aher thal thoy may solve Iheir problem and help others recover from Ihelr addlctlon. only requirement for mwnbership 1$ a desire to slop using colne and all other mlnd altsrfrKJ 6Ub$tares. Tre are thJe5 or fees for nberShip,. we are fully seff- 8UPPOrting through our own con1rlbutK8. We are rKAaffiliated with any sec( denomlnalion, politi(x, organlsation or Institutlon. We do not 8h to engage in any wntroversy, and w neither endor8e nor oppose any causes. prknary wrpose 5s lo stay clean frThn rA)rAine and all other mlnd allerlng Substances: and lo help others athleve tho swne frdOrn. We uae the 1ve slep8 of recovery beuse It has alwdy been woven that the tr1¥8 step recov programme
TRUSTEES REPORT FOR CA ENGLAND AND WALES For the year ended 30 September 2020 contlnued The structure of the fellowdhip of C(Th5ne An19 In England and Wales chang8d durlng Ihe 15nanclal ye 201512016 and separated into more than one organisation lor 'Area' in Cocalne Anonymous organisatlonal tem)Inology), sput by gocJraphlcal location. Each new 'Area' has chosen lo be rèsponsible for Ihelr own legal gov8mance. meanlng that CA England and Wales Is solely responslble for the legal governance of the me8tlngs wlthln the Cocalne Anonymou8 Area Identlfled as CA UK. CA England and Wales has approxlmately 300 m8etlrvJs thrght England & Wal&8. We hejp pe(wle who may ge(•3r8llylS¢48ted from m8eL.ng5 by sendSng them Cwaine Ani)nymous approved IKeralur8. EaL Co¢alne AnonyTlltyJ5 grnup Is an autonomous enuty, Is fijlly self- suppr)rtlng and dedlnes oulslde C¥trIbLtk>5. collng votuntary donatlons from our at our meetings ralses monoy. Thls fftrs expenses suth as tea and coffee, ren( Illerature and Bervlces lo help those we sbll vJJffeNng. Hmver nobody should fed cknligaled to conlrlbute. We do not accept donadons trl organlsauons or Individuals cwiSe the Idlowship of CA England and Wales. CA England and Wales has a subcrynmlttee that ¢onstsi of rnembers a recovery message In lo Hospitals hstitutions. Th18 1$ d<e by hokling meellros In Hosphals and Insllludons for people vkno are not able to attend outslde meelmgs. InSttiOnS served may Indude. but are not lknil&J to, c(¥rectional ladlitbes, sanatyiums. detox units. yth delenlbn tres, haf- way houses and shelters,. either governmenlal or wivale. Clnem&t may be Volun or InY(Aunlary. A newsletter 18 woduced b1-M(thlY c¥lled 'Write Lines. Thls literature is ma8 8vailable free to any pers( who may be Icrf)knng for a vrdyout of thelr afldlctkjn problem. Wrfte Unes Is av8llable for download free d charge fmm fhe LaTrineYrr1jU5.1)rg.uk bsIte. Relaying Informatbn to the wblic and raisiTrJ avrdreness of K4thal CA England •KI Wal•s offer and al¥) tht it cannot ofter Is catheil ryjl by ¢)ur Publb Inf0MtIOn subcommittee. Thls Indudes raising aldrenesS 'of CA England and Wales .to pu14ic and profes8icK)al organisalions Invdved wlth healih and probatlon. and the media. Vislts may be rne lo looal GP pra¢ty., Fdi¢X Statlons and governrnent canISath)n8. PresenlaUon$ are offere(1 to the professh)nal ¢omrnunity at no cost. Enqulries and requests for Information and Illeralure made to CA England and Wal88' Public Information emall address are al$¥0d regularty. A national hdpline phono number is awailat4e a detaled WEbsile is kept up lo date Ih of events throughout the and any meetiThJ changes. CA England and Wale8 18 concwned solely ¥th the P$al re7Very and ¢onilnued sot¥knty of Indivldual drug addicts vtho turn lo Ihe fellovtship for help. CA Eand and Wales does not engage In the field8 of drug addlction res08rth. mlea1 or psythlatrlc treatment, educ8tM)Tr, or wcpaganda In any fomi, dthough rnembers may partkipale In suth eclviles as SThsidUal$. The Fellow8hSp has adopted a Fdloy of 'o)Opera1k lyjt not affthation" th outsk organSsatlons Conrned vrilh the problem of addtciton. CA ErvJlarKI and Wales never end£$es, supports, beca)mos afflllated expresses an oplnion on tie progr8mme$ d olhers In the field cl addlction. Cocaine Anonymous has rK) position on oulslde is8ues inc4udin9 the legality Of illegalty of drugs or any other publk pcdky. Ccrain8 An0ns'S r81atlons wfesskThl grow, apKies, ladlities, aThl IrKfjvldual$ Involved with the prob14YnS of drug adlctlon we handled by the Publlc 1nf0ffnaOn Commltlee. Mutual understandlng and coopwakn befvfftn cocai AnYmS members and olhers vh work th athlkts gre the ¢onrrn5 of the standlw wmmStt88 ol Ihe wld S8prficé Oflk*.
TRUSTEES REPORTFOR CAENGLAND ANDWALES For the year ended 30 September 2020 . eontlnued PUBLIC BENEF The fcoJ$ of th6 W4brk CA England and Wales carries ¢yJt18 10 re out lo the SUII 5LJfferlng addicl and lo hdp th flnd revery from the dlsease of addicaior). When members find recovery and abstaln from using cocaine and all other miThJ ¥118ring substances there Ls an enormous benefit not only lo themsdves bul to thelrfamilies and the publk al larGE. 8ecause CA ETvJland and Wales Fs not affllaled lo anyother organls&lJon or Irtsliutbon. And il makes no Char. its servKes are available re$trlctNJn lo wh08ver15 In need and are therefore truly publi(4lly avallable. Belng noTraffMlated leaves the Fellowship free to rxovlde Its seNlcs In the m08t benefiaal way to Its members and also preser4e anonymity arml nfidentIalIty, which are vftal to sur5$fullY encour4Yng new mwntvs as V•tll as the long4em attendan¢• needed to supp)rt exislng members through their reo)very I¢rney. In thls vrdy the FelItyhlp of CA England Wales Is able to delivgr Its message In the rrKtst effe¢tfve arKI posKive way. mayimislng the benefll lo both ils member5 and the ptlc. The trustees of CA and Wales hav8 compr wilh Ihe duty under section 4 of the Charities Ad 20 to have due rard lo the Charity Commls3ion guldanc on public beneilt. The most Important asFWt our ¢Xganlsat1 Is an>Tr1ty. We preserve the anonymlfy of recovering addEcts by nol identrfying them as membws of CA England and Wale5 and by not using their names or ful-fa( pholwaph$ In any faLI of the media. Whlle we w81come posillve ne items In th& media Goncming our fdlovoEhlp, are careful to avoid mention of spedflc personalIt$. We apprec4ale the media's LxxJperatK>n over the Jpars and the essential role they have 8Yed in rnaklng Crxxine ATh)nynKJUS to the large numbers of sUII-suffedng addids. CA England and Wales fcllthvs 8trlngenl prtxesses to ensure safe keepirtrg of its funds. Al flnancial transactions are dc•wmenled aTrJ logged with th8 area treasurer. Pwdent resoNes are held by our dlstrict 5eThlce ¢c¥nmittees that allow 3 months Nnnlng o)$ts. Al monies held are us to hdp cary the message of reTr)very lo rIen1 and rKospeth membors CA Endand and Wales. CA England and Wales hosts an anrwal G¢Mverthn eath year that altracts an average of 1,000 attandeès. Memb•rs arè Invlted to share their exWfj&y, strerGth ar hcoe and vthshcys held thrcAJ9houl the Veekend. The hope rflh• anThJal o)nventlon 1$ to attract many new mwnbets and Impart unity and avrdr&nes5 to any9 with a dru9 or al¢xM woblem, that there Is a hfdy Out from suc* a destrudlv8 way of liviw and that re1¥eryfrOM addtIOn is p0881ble. FINAN TATEMENT Income gerErated for the finan[ peri¢)J l 00b•r 2019 to 30 Septembop 2020 was £29,482. Total expenditure for that year was £22,061 leaving an operatirig Surplus of £7,421. Thwe is a resérve fL#¥J of £40,126.
TRUSTEES REPORT FOR C4 ENGLAND AND WALES For the year ended 30 September 2020 . continued RES VES POUCY The seryes p¢Jlcy of CA Ensland and Wales Is c4cJJlate(l u8lrrfJ the fdlothg tea. Forecasts of future kncA)me. F(Yec4Sts fcv fubjro experMJitur8. Esdmaled fvnds requlred for future prolerkn and e)trEnts. Assessmenl of past x¢¢unls. Meetlro ¢ontra¢lual lIalIbe8. 11 Is the pdlcy of the CA England and Wale5 to keep 30% to 4A rf its tot81 nUal expendllure In res8rve. Thls PL41cy Is reVIe*d annually. Further Infomalon about CA EnaTrI aThJ Wales be obtaId by golrvj to C9)caInearnymOUs.0r9.Uk. The Board of Direct of CA England aTrJ Wabs . MLWL). Chali Dated
COMPANY REGISTRATION NUMBER: 07031475 CHARITY REGISTRATION NUMBER: 1136200
CA ENGLAND AND WALES Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2020
LEVICKS
Chartered Accountants and Business Advisers 61 London Road Maidstone Kent ME16 8TX
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2020
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities (including income and | |
| expenditure account) | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 13 |
| Notes to the detailed statement of financial activities | 14 |
Page 1
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 30 SEPTEMBER 2020
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2020.
Reference and administrative details
Registered charity name CA England and Wales
Charity registration number 1136200 Company registration number 07031475 Principal office and registered West Hill office 61 London Road Maidstone Kent ME16 8TX
The trustees
C A Tews (Resigned 31 January 2020) S Hawkins (Appointed 5 October 2019) L Glancy (Appointed 5 October 2019) S D Morris (Appointed 5 October 2019) D Beard (Appointed 1 February 2020) P Mears (Appointed 3 October 2020) J N Hopkins (Resigned 8 November 2019) G T Paini (Resigned 7 November 2019) R White (Resigned 1 February 2020)
Independent examiner
JA Griggs FCA
Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on 27 September 2009 and registered as a charity on 4 June 2010. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
Objectives and activities
The principal activity of the company during the period was a fellowship of men and women who share their experience, strength and hope so that they may solve their common problem and help others.
Achievements and performance
The main achievements and the performance of the charity have been summarised in the trustee's annual report.
Page 2
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)
YEAR ENDED 30 SEPTEMBER 2020
Financial review
As at the year ended 30 September 2020 the total funds were £40,126 (2019: £32,705). The directors have considered the risks faced by the charity in the year and have concluded that the performance was satisfactory.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 6 February 2021 and signed on behalf of the board of trustees by:
D Beard Trustee
P Mears Trustee
Page 3
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CA ENGLAND AND WALES
YEAR ENDED 30 SEPTEMBER 2020
I report on the financial statements for the year ended 30 September 2020, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of the company law) are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commisiion. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.
Page 4
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CA ENGLAND
AND WALES (continued)
YEAR ENDED 30 SEPTEMBER 2020
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:
-
- the accounting records were not kept in accordance with section 130 of the Companies 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 come across no other matters in connection with my examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
JA Griggs FCA Independent Examiner
Levicks 61 London Road Maidstone Kent ME16 8TX
30 March 2021
Page 5
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 30 SEPTEMBER 2020
| 2020 | 2019 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| fundsTotal funds | Total funds | |||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 26,482 | 26,482 | 34,007 |
| Other trading activities | 6 | 3,000 | 3,000 | 10,800 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 29,482 | 29,482 | 44,807 | |
| ============================ | ============================ | ============================ | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of other trading activities | 7 | 1,908 | 1,908 | 4,516 |
| Expenditure on charitable activities | 8 | 20,153 | 20,153 | 37,337 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 22,061 | 22,061 | 41,853 | |
| ============================ | ============================ | ============================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net income and net movement in funds | 7,421 | 7,421 | 2,954 | |
| ============================ | ============================ | ============================ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 32,705 | 32,705 | 29,751 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total funds carried forward | 40,126 | 40,126 | 32,705 | |
| ============================ | ============================ | ============================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 11 form part of these financial statements.
Page 6
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2020
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible fixed assets | 14 | 79 | 342 | ||
| CURRENT ASSETS | |||||
| Debtors | 15 | 1,822 | 9,740 | ||
| Cash at bank and in hand | 39,605 | 25,003 | |||
| ---------------------------- | ---------------------------- | ||||
| 41,427 | 34,743 | ||||
| CREDITORS: amounts falling due | |||||
| within one year | 16 | 1,380 | 2,380 | ||
| ---------------------------- | ---------------------------- | ||||
| NET CURRENT ASSETS | 40,047 | 32,363 | |||
| ---------------------------- | ---------------------------- | ||||
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 40,126 | 32,705 | |||
| ============================ | ============================ | ||||
| FUNDS OF THE CHARITY | |||||
| Unrestricted funds | 40,126 | 32,705 | |||
| ---------------------------- | ---------------------------- | ||||
| Total charity funds | 17 | 40,126 | 32,705 | ||
| ============================ | ============================ |
For the year ending 30 September 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 6 February 2021, and are signed on behalf of the board by:
D Beard Trustee
P Mears Trustee
The notes on pages 7 to 11 form part of these financial statements.
Page 7
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2020
1. General information
The charity is a private company limited by guarantee, registered and incorporated in England and Wales and a registered charity in England and Wales. The address of the registered office is West Hill, 61 London Road, Maidstone, Kent, ME16 8TX.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Incoming resources
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probale that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
income from literature sales is recognised when goods are invoiced, when the receipt is probable and the entitlement is established.
-
income from fundraising activities is included when receivable.
Page 8
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any residual value.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
- 33% straight line
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
4. Limited by guarantee
The amount of guarantee of each member of the company is limited to £1.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2020 | Funds | 2019 | |
| £ | £ | £ | £ | |
| DONATIONS | ||||
| District donations | 25,575 | 25,575 | 17,694 | 17,694 |
| Other donations | 907 | 907 | 16,313 | 16,313 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| 26,482 | 26,482 | 34,007 | 34,007 | |
| ============================ | ============================ | ============================ | ============================ |
Page 9
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
6. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Literature sales | 3,000 | 3,000 | 10,800 | 10,800 | |
| ======================= | ======================= | ============================ | ============================ | ||
| 7. | Costs of other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Event costs | 1,908 | 1,908 | 4,516 | 4,516 | |
| ======================= | ======================= | ======================= | ======================= | ||
| 8. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Expenses from activities to further the | |||||
| charity's objectives | 18,683 | 18,683 | 35,868 | 35,868 | |
| Support costs | 1,470 | 1,470 | 1,469 | 1,469 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| 20,153 | 20,153 | 37,337 | 37,337 | ||
| ============================ | ============================ | ============================ | ============================ | ||
| 9. | Analysis of support costs | ||||
| Charity's | |||||
| objectives | Total 2020 | Total 2019 | |||
| £ | £ | £ | |||
| Governance costs | 1,470 | 1,470 | 1,469 | ||
| ======================= | ======================= | ======================= | |||
| 10. | Net income | ||||
| Net income is stated after charging/(crediting): | |||||
| 2020 | 2019 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 263 | 263 | |||
| ============== | ============== | ||||
| 11. | Independent examination fees | ||||
| 2020 | 2019 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 1,380 | 1,380 | |||
| ======================= | ======================= |
12. Trustee remuneration and expenses
The trustees received no remuneration or expenses from the charity in the current or previous years.
Page 10
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
13. Staff costs
The average head count of employees during the year was Nil (2019: Nil)
No employee received employee benefits of more than £60,000 during the year (2019: Nil).
14. Tangible fixed assets
| Equipment | Total | ||
|---|---|---|---|
| £ | £ | ||
| Cost | |||
| At 1 October 2019 and 30 September 2020 | 788 | 788 | |
| ============== | ============== | ||
| Depreciation | |||
| At 1 October 2019 | 446 | 446 | |
| Charge for the year | 263 | 263 | |
| -------------- | -------------- | ||
| At 30 September 2020 | 709 | 709 | |
| ============== | ============== | ||
| Carrying amount | |||
| At 30 September 2020 | 79 | 79 | |
| ============== | ============== | ||
| At 30 September 2019 | 342 | 342 | |
| ============== | ============== | ||
| 15. | Debtors | ||
| 2020 | 2019 | ||
| £ | £ | ||
| Other debtors | 1,822 | 9,740 | |
| ======================= | ======================= | ||
| 16. | Creditors: amounts falling due within one year | ||
| 2020 | 2019 | ||
| £ | £ | ||
| Other creditors | 1,380 | 2,380 | |
| ======================= | ======================= |
17. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At 30 | ||||
| 1 | October | September | |||
| 2019 | Income | Expenditure | 2020 | ||
| £ | £ | £ | £ | ||
| General funds | 32,705 | 29,482 | (22,061) | 40,126 | |
| ============================ | ============================ | ============================ | ============================ | ||
| At | At 30 | ||||
| 1 | October | September | |||
| 2018 | Income | Expenditure | 2019 | ||
| £ | £ | £ | £ | ||
| General funds | 29,751 | 44,807 | (41,853) | 32,705 | |
| ============================ | ============================ | ============================ | ============================ |
Page 11
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
18. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2020 | |
| £ | £ | |
| Tangible fixed assets | 79 | 79 |
| Current assets | 41,427 | 41,427 |
| Creditors less than 1 year | (1,380) | (1,380) |
| ---------------------------- | ---------------------------- | |
| Net assets | 40,126 | 40,126 |
| ============================ | ============================ | |
| Unrestricted | Total Funds | |
| Funds | 2019 | |
| £ | £ | |
| Tangible fixed assets | 342 | 342 |
| Current assets | 34,743 | 34,743 |
| Creditors less than 1 year | (2,380) | (2,380) |
| ---------------------------- | ---------------------------- | |
| Net assets | 32,705 | 32,705 |
| ============================ | ============================ |
Page 12
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
MANAGEMENT INFORMATION
YEAR ENDED 30 SEPTEMBER 2020
The following pages do not form part of the financial statements.
Page 13
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 SEPTEMBER 2020
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| District donations | 25,575 | 17,694 |
| Other donations | 907 | 16,313 |
| ---------------------------- | ---------------------------- | |
| 26,482 | 34,007 | |
| ---------------------------- | ---------------------------- | |
| Other trading activities | ||
| Literature sales | 3,000 | 10,800 |
| ----------------------- | ---------------------------- | |
| ---------------------------- | ---------------------------- | |
| Total income | 29,482 | 44,807 |
| ============================ | ============================ | |
| Expenditure | ||
| Costs of other trading activities | ||
| Motor and travel costs | 1,908 | 4,516 |
| ---------------------------- | ---------------------------- | |
| Expenditure on charitable activities | ||
| Rent | – | 250 |
| Rates and water | 1,076 | 2,804 |
| Repairs and maintenance | 770 | 1,366 |
| Insurance | 2,114 | 2,006 |
| Other establishment | 3,898 | 2,834 |
| Other motor/travel costs | – | 11,528 |
| Legal and professional fees | 1,380 | 1,380 |
| Telephone | 90 | 89 |
| Other office costs | 1,163 | 1,963 |
| Depreciation | 263 | 263 |
| Meeting costs | 178 | 1,358 |
| Helpline costs | 2,663 | 3,118 |
| Donations | 3,495 | 6,408 |
| Event costs | 3,063 | 1,970 |
| ---------------------------- | ---------------------------- | |
| 20,153 | 37,337 | |
| ---------------------------- | ---------------------------- | |
| ---------------------------- | ---------------------------- | |
| Total expenditure | 22,061 | 41,853 |
| ============================ | ============================ | |
| ---------------------------- | ---------------------------- | |
| Net income | 7,421 | 2,954 |
| ============================ | ============================ |
Page 14
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 SEPTEMBER 2020
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Costs of other trading activities | ||
| Event costs | ||
| Motor and travel costs | 1,908 | 4,516 |
| ----------------------- | ----------------------- | |
| ----------------------- | ----------------------- | |
| Costs of other trading activities | 1,908 | 4,516 |
| ======================= | ======================= | |
| Expenditure on charitable activities | ||
| Expenses from activities to further the charity's objectives | ||
| Activities undertaken directly | ||
| Office rent and room hire | – | 250 |
| Public information | 1,076 | 2,804 |
| Computer expenses | 770 | 1,366 |
| Insurance | 2,114 | 2,006 |
| Archive costs | 3,898 | 2,834 |
| Motor and travel costs | – | 11,528 |
| Printing, postage and stationery | 1,163 | 1,963 |
| Depreciation | 263 | 263 |
| Meeting costs | 178 | 1,358 |
| Helpline costs | 2,663 | 3,118 |
| Donations | 3,495 | 6,408 |
| Event costs | 3,063 | 1,970 |
| ---------------------------- | ---------------------------- | |
| 18,683 | 35,868 | |
| ---------------------------- | ---------------------------- | |
| Support costs | ||
| Examination fees | 1,380 | 1,380 |
| Legal and professional | 90 | 89 |
| ----------------------- | ----------------------- | |
| 1,470 | 1,469 | |
| ----------------------- | ----------------------- | |
| ---------------------------- | ---------------------------- | |
| Expenditure on charitable activities | 20,153 | 37,337 |
| ============================ | ============================ |
COMPANY REGISTRATION NUMBER: 07031475 CHARITY REGISTRATION NUMBER: 1136200
CA ENGLAND AND WALES Company Limited by Guarantee UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2020
LEVICKS
Chartered Accountants and Business Advisers 61 London Road Maidstone Kent ME16 8TX
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2020
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities (including income and | |
| expenditure account) | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 13 |
| Notes to the detailed statement of financial activities | 14 |
Page 1
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 30 SEPTEMBER 2020
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2020.
Reference and administrative details
Registered charity name CA England and Wales
Charity registration number 1136200 Company registration number 07031475 Principal office and registered West Hill office 61 London Road Maidstone Kent ME16 8TX
The trustees
C A Tews (Resigned 31 January 2020) S Hawkins (Appointed 5 October 2019) L Glancy (Appointed 5 October 2019) S D Morris (Appointed 5 October 2019) D Beard (Appointed 1 February 2020) P Mears (Appointed 3 October 2020) J N Hopkins (Resigned 8 November 2019) G T Paini (Resigned 7 November 2019) R White (Resigned 1 February 2020)
Independent examiner
JA Griggs FCA
Structure, governance and management
The organisation is a charitable company limited by guarantee, incorporated on 27 September 2009 and registered as a charity on 4 June 2010. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
Objectives and activities
The principal activity of the company during the period was a fellowship of men and women who share their experience, strength and hope so that they may solve their common problem and help others.
Achievements and performance
The main achievements and the performance of the charity have been summarised in the trustee's annual report.
Page 2
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT) (continued)
YEAR ENDED 30 SEPTEMBER 2020
Financial review
As at the year ended 30 September 2020 the total funds were £40,126 (2019: £32,705). The directors have considered the risks faced by the charity in the year and have concluded that the performance was satisfactory.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 6 February 2021 and signed on behalf of the board of trustees by:
D Beard Trustee
P Mears Trustee
Page 3
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CA ENGLAND AND WALES
YEAR ENDED 30 SEPTEMBER 2020
I report on the financial statements for the year ended 30 September 2020, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of the company law) are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commisiion. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement.
Page 4
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CA ENGLAND
AND WALES (continued)
YEAR ENDED 30 SEPTEMBER 2020
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:
-
- the accounting records were not kept in accordance with section 130 of the Companies 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 come across no other matters in connection with my examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
JA Griggs FCA Independent Examiner
Levicks 61 London Road Maidstone Kent ME16 8TX
30 March 2021
Page 5
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 30 SEPTEMBER 2020
| 2020 | 2019 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| fundsTotal funds | Total funds | |||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 26,482 | 26,482 | 34,007 |
| Other trading activities | 6 | 3,000 | 3,000 | 10,800 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 29,482 | 29,482 | 44,807 | |
| ============================ | ============================ | ============================ | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of other trading activities | 7 | 1,908 | 1,908 | 4,516 |
| Expenditure on charitable activities | 8 | 20,153 | 20,153 | 37,337 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 22,061 | 22,061 | 41,853 | |
| ============================ | ============================ | ============================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net income and net movement in funds | 7,421 | 7,421 | 2,954 | |
| ============================ | ============================ | ============================ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 32,705 | 32,705 | 29,751 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total funds carried forward | 40,126 | 40,126 | 32,705 | |
| ============================ | ============================ | ============================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 11 form part of these financial statements.
Page 6
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2020
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible fixed assets | 14 | 79 | 342 | ||
| CURRENT ASSETS | |||||
| Debtors | 15 | 1,822 | 9,740 | ||
| Cash at bank and in hand | 39,605 | 25,003 | |||
| ---------------------------- | ---------------------------- | ||||
| 41,427 | 34,743 | ||||
| CREDITORS: amounts falling due | |||||
| within one year | 16 | 1,380 | 2,380 | ||
| ---------------------------- | ---------------------------- | ||||
| NET CURRENT ASSETS | 40,047 | 32,363 | |||
| ---------------------------- | ---------------------------- | ||||
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 40,126 | 32,705 | |||
| ============================ | ============================ | ||||
| FUNDS OF THE CHARITY | |||||
| Unrestricted funds | 40,126 | 32,705 | |||
| ---------------------------- | ---------------------------- | ||||
| Total charity funds | 17 | 40,126 | 32,705 | ||
| ============================ | ============================ |
For the year ending 30 September 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 6 February 2021, and are signed on behalf of the board by:
D Beard Trustee
P Mears Trustee
The notes on pages 7 to 11 form part of these financial statements.
Page 7
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 SEPTEMBER 2020
1. General information
The charity is a private company limited by guarantee, registered and incorporated in England and Wales and a registered charity in England and Wales. The address of the registered office is West Hill, 61 London Road, Maidstone, Kent, ME16 8TX.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Incoming resources
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probale that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
income from literature sales is recognised when goods are invoiced, when the receipt is probable and the entitlement is established.
-
income from fundraising activities is included when receivable.
Page 8
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any residual value.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
- 33% straight line
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
4. Limited by guarantee
The amount of guarantee of each member of the company is limited to £1.
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2020 | Funds | 2019 | |
| £ | £ | £ | £ | |
| DONATIONS | ||||
| District donations | 25,575 | 25,575 | 17,694 | 17,694 |
| Other donations | 907 | 907 | 16,313 | 16,313 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| 26,482 | 26,482 | 34,007 | 34,007 | |
| ============================ | ============================ | ============================ | ============================ |
Page 9
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
6. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Literature sales | 3,000 | 3,000 | 10,800 | 10,800 | |
| ======================= | ======================= | ============================ | ============================ | ||
| 7. | Costs of other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Event costs | 1,908 | 1,908 | 4,516 | 4,516 | |
| ======================= | ======================= | ======================= | ======================= | ||
| 8. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2020 | Funds | 2019 | ||
| £ | £ | £ | £ | ||
| Expenses from activities to further the | |||||
| charity's objectives | 18,683 | 18,683 | 35,868 | 35,868 | |
| Support costs | 1,470 | 1,470 | 1,469 | 1,469 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| 20,153 | 20,153 | 37,337 | 37,337 | ||
| ============================ | ============================ | ============================ | ============================ | ||
| 9. | Analysis of support costs | ||||
| Charity's | |||||
| objectives | Total 2020 | Total 2019 | |||
| £ | £ | £ | |||
| Governance costs | 1,470 | 1,470 | 1,469 | ||
| ======================= | ======================= | ======================= | |||
| 10. | Net income | ||||
| Net income is stated after charging/(crediting): | |||||
| 2020 | 2019 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 263 | 263 | |||
| ============== | ============== | ||||
| 11. | Independent examination fees | ||||
| 2020 | 2019 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 1,380 | 1,380 | |||
| ======================= | ======================= |
12. Trustee remuneration and expenses
The trustees received no remuneration or expenses from the charity in the current or previous years.
Page 10
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
13. Staff costs
The average head count of employees during the year was Nil (2019: Nil)
No employee received employee benefits of more than £60,000 during the year (2019: Nil).
14. Tangible fixed assets
| Equipment | Total | ||
|---|---|---|---|
| £ | £ | ||
| Cost | |||
| At 1 October 2019 and 30 September 2020 | 788 | 788 | |
| ============== | ============== | ||
| Depreciation | |||
| At 1 October 2019 | 446 | 446 | |
| Charge for the year | 263 | 263 | |
| -------------- | -------------- | ||
| At 30 September 2020 | 709 | 709 | |
| ============== | ============== | ||
| Carrying amount | |||
| At 30 September 2020 | 79 | 79 | |
| ============== | ============== | ||
| At 30 September 2019 | 342 | 342 | |
| ============== | ============== | ||
| 15. | Debtors | ||
| 2020 | 2019 | ||
| £ | £ | ||
| Other debtors | 1,822 | 9,740 | |
| ======================= | ======================= | ||
| 16. | Creditors: amounts falling due within one year | ||
| 2020 | 2019 | ||
| £ | £ | ||
| Other creditors | 1,380 | 2,380 | |
| ======================= | ======================= |
17. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At 30 | ||||
| 1 | October | September | |||
| 2019 | Income | Expenditure | 2020 | ||
| £ | £ | £ | £ | ||
| General funds | 32,705 | 29,482 | (22,061) | 40,126 | |
| ============================ | ============================ | ============================ | ============================ | ||
| At | At 30 | ||||
| 1 | October | September | |||
| 2018 | Income | Expenditure | 2019 | ||
| £ | £ | £ | £ | ||
| General funds | 29,751 | 44,807 | (41,853) | 32,705 | |
| ============================ | ============================ | ============================ | ============================ |
Page 11
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 SEPTEMBER 2020
18. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2020 | |
| £ | £ | |
| Tangible fixed assets | 79 | 79 |
| Current assets | 41,427 | 41,427 |
| Creditors less than 1 year | (1,380) | (1,380) |
| ---------------------------- | ---------------------------- | |
| Net assets | 40,126 | 40,126 |
| ============================ | ============================ | |
| Unrestricted | Total Funds | |
| Funds | 2019 | |
| £ | £ | |
| Tangible fixed assets | 342 | 342 |
| Current assets | 34,743 | 34,743 |
| Creditors less than 1 year | (2,380) | (2,380) |
| ---------------------------- | ---------------------------- | |
| Net assets | 32,705 | 32,705 |
| ============================ | ============================ |
Page 12
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
MANAGEMENT INFORMATION
YEAR ENDED 30 SEPTEMBER 2020
The following pages do not form part of the financial statements.
Page 13
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 SEPTEMBER 2020
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| District donations | 25,575 | 17,694 |
| Other donations | 907 | 16,313 |
| ---------------------------- | ---------------------------- | |
| 26,482 | 34,007 | |
| ---------------------------- | ---------------------------- | |
| Other trading activities | ||
| Literature sales | 3,000 | 10,800 |
| ----------------------- | ---------------------------- | |
| ---------------------------- | ---------------------------- | |
| Total income | 29,482 | 44,807 |
| ============================ | ============================ | |
| Expenditure | ||
| Costs of other trading activities | ||
| Motor and travel costs | 1,908 | 4,516 |
| ---------------------------- | ---------------------------- | |
| Expenditure on charitable activities | ||
| Rent | – | 250 |
| Rates and water | 1,076 | 2,804 |
| Repairs and maintenance | 770 | 1,366 |
| Insurance | 2,114 | 2,006 |
| Other establishment | 3,898 | 2,834 |
| Other motor/travel costs | – | 11,528 |
| Legal and professional fees | 1,380 | 1,380 |
| Telephone | 90 | 89 |
| Other office costs | 1,163 | 1,963 |
| Depreciation | 263 | 263 |
| Meeting costs | 178 | 1,358 |
| Helpline costs | 2,663 | 3,118 |
| Donations | 3,495 | 6,408 |
| Event costs | 3,063 | 1,970 |
| ---------------------------- | ---------------------------- | |
| 20,153 | 37,337 | |
| ---------------------------- | ---------------------------- | |
| ---------------------------- | ---------------------------- | |
| Total expenditure | 22,061 | 41,853 |
| ============================ | ============================ | |
| ---------------------------- | ---------------------------- | |
| Net income | 7,421 | 2,954 |
| ============================ | ============================ |
Page 14
CA ENGLAND AND WALES
COMPANY LIMITED BY GUARANTEE
NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 SEPTEMBER 2020
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Costs of other trading activities | ||
| Event costs | ||
| Motor and travel costs | 1,908 | 4,516 |
| ----------------------- | ----------------------- | |
| ----------------------- | ----------------------- | |
| Costs of other trading activities | 1,908 | 4,516 |
| ======================= | ======================= | |
| Expenditure on charitable activities | ||
| Expenses from activities to further the charity's objectives | ||
| Activities undertaken directly | ||
| Office rent and room hire | – | 250 |
| Public information | 1,076 | 2,804 |
| Computer expenses | 770 | 1,366 |
| Insurance | 2,114 | 2,006 |
| Archive costs | 3,898 | 2,834 |
| Motor and travel costs | – | 11,528 |
| Printing, postage and stationery | 1,163 | 1,963 |
| Depreciation | 263 | 263 |
| Meeting costs | 178 | 1,358 |
| Helpline costs | 2,663 | 3,118 |
| Donations | 3,495 | 6,408 |
| Event costs | 3,063 | 1,970 |
| ---------------------------- | ---------------------------- | |
| 18,683 | 35,868 | |
| ---------------------------- | ---------------------------- | |
| Support costs | ||
| Examination fees | 1,380 | 1,380 |
| Legal and professional | 90 | 89 |
| ----------------------- | ----------------------- | |
| 1,470 | 1,469 | |
| ----------------------- | ----------------------- | |
| ---------------------------- | ---------------------------- | |
| Expenditure on charitable activities | 20,153 | 37,337 |
| ============================ | ============================ |