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2021-10-31-accounts

REGISTERED CHARITY NUMBER: 1137148

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 October 2021

for

NORTHWEST RELIEF TRUST

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

NORTHWEST RELIEF TRUST

Contents of the Financial Statements FOR THE YEAR ENDED 31 OCTOBER 2021

Page
Report of the Trustees 1
Statement of Financial Activities 2
Balance Sheet 3
Notes to the Financial Statements 4 to 7
Detailed Statement of Financial Activities 8

NORTHWEST RELIEF TRUST

Report of the Trustees FOR THE YEAR ENDED 31 OCTOBER 2021

The trustees present their report with the financial statements of the charity for the year ended 31 October 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1137148

Principal address

20 Fishwick Parade Preston Lancashire PR1 4XQ

Trustees

I Adam Y M I A Patel I U Issa

Approved by order of the board of trustees on 24 May 2022 and signed on its behalf by:

I Adam - Trustee

Page 1

NORTHWEST RELIEF TRUST

Statement of Financial Activities FOR THE YEAR ENDED 31 OCTOBER 2021

2021
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
132,775
Investment income
2
14
Total
132,789
EXPENDITURE ON
Charitable activities
Provision of Services
98,640
NET INCOME/(EXPENDITURE)
34,149
RECONCILIATION OF FUNDS
Total funds brought forward
94,674
TOTAL FUNDS CARRIED FORWARD
128,823
2020
Total
funds
£
67,698
-
67,698
80,780
(13,082)
107,756
94,674

The notes form part of these financial statements

Page 2

NORTHWEST RELIEF TRUST

Balance Sheet 31 OCTOBER 2021

2021
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
5
3,235
Cash at bank
128,288
131,523
CREDITORS
Amounts falling due within one year
6
(2,700)
NET CURRENT ASSETS
128,823
TOTAL ASSETS LESS CURRENT
LIABILITIES
128,823
NET ASSETS
128,823
FUNDS
7
Unrestricted funds
128,823
TOTAL FUNDS
128,823
2020
Total
funds
£
6,415
91,699
98,114
(3,440)
94,674
94,674
94,674
94,674
94,674

The financial statements were approved by the Board of Trustees and authorised for issue on 24 May 2022 and were signed on its behalf by:

I Adam - Trustee

The notes form part of these financial statements

Page 3

NORTHWEST RELIEF TRUST

Notes to the Financial Statements FOR THE YEAR ENDED 31 OCTOBER 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

INVESTMENT INCOME
2021 2020
£ £
Interest 14 -

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2021 nor for the year ended 31 October 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2021 nor for the year ended 31 October 2020.

continued...

Page 4

NORTHWEST RELIEF TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 OCTOBER 2021

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 67,698
EXPENDITURE ON
Charitable activities
Provision of Services 80,780
NET INCOME/(EXPENDITURE) (13,082)
RECONCILIATION OF FUNDS
Total funds brought forward 107,756
TOTAL FUNDS CARRIED FORWARD 94,674
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Other debtors 3,235 6,415
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Other creditors 2,700 3,440
7. MOVEMENT IN FUNDS
Net
At movement At
1/11/20 in funds 31/10/21
£ £ £
Unrestricted funds
General fund 94,674 34,149 128,823
TOTAL FUNDS 94,674 34,149 128,823

Page 5

continued...

NORTHWEST RELIEF TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 OCTOBER 2021

7. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
132,789
TOTAL FUNDS
132,789
Comparatives for movement in funds
At
1/11/19
£
Unrestricted funds
General fund
107,756
TOTAL FUNDS
107,756
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
67,698
TOTAL FUNDS
67,698
Resources
Movement
expended
in funds
£
£
(98,640)
34,149
(98,640)
34,149
Net
movement
At
in funds
31/10/20
£
£
(13,082)
94,674
(13,082)
94,674
Resources
Movement
expended
in funds
£
£
(80,780)
(13,082)
(80,780)
(13,082)
Resources
Movement
expended
in funds
£
£
(98,640)
34,149
(98,640)
34,149
Net
movement
At
in funds
31/10/20
£
£
(13,082)
94,674
(13,082)
94,674
Resources
Movement
expended
in funds
£
£
(80,780)
(13,082)
(80,780)
(13,082)
(13,082)

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1/11/19 in funds 31/10/21
£ £ £
Unrestricted funds
General fund 107,756 21,067 128,823
TOTAL FUNDS 107,756 21,067 128,823

Page 6

continued...

NORTHWEST RELIEF TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 OCTOBER 2021

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
200,487
200,487
Resources
Movement
expended
in funds
£
£
(179,420)
21,067
(179,420)
21,067

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2021.

Page 7

NORTHWEST RELIEF TRUST

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 OCTOBER 2021

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Gift aid
Investment income
Interest
Total incoming resources
EXPENDITURE
Charitable activities
Website Costs
Charitable Activities
Support costs
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
2021
£
1
129,539
3,235
132,775
14
132,789
360
97,500
97,860
60
720
98,640
34,149
2020
£
(1)
67,699
-
67,698
-
67,698
-
80,000
80,000
60
720
80,780
(13,082)

This page does not form part of the statutory financial statements

Page 8