| Index | ||
|---|---|---|
| Page | ||
| Charity Information |
||
| Report ofthe Trustees | ||
| Independent Auditors' |
Report to the Trustees | 13 |
| Statement of Financial |
Activities | 17 |
| Balance Sheet | 18 | |
| Cash Flow | 19 | |
| Notes to the Financial | Statements | 20-25 |
| CORPORA | TI | NG | I | NC | OME AND | EXPENDITU | RE STATE | RE STATE | MENT | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 0m' | dieted | Ruddcted | Fend | Year coded | Year ended | ||||||||
| (Genem)) | Fund | 31March 2021 | 31March 2020 | ||||||||||
| (Note 20) | |||||||||||||
| income | |||||||||||||
| Donmoos | 542329 | 8804)33 | 3/(23, | 162 | 76/f580 | ||||||||
| inmstmcut u»orna |
107 | 287 | 29342 | ||||||||||
| bbscegsreous | |||||||||||||
| Total Income | |||||||||||||
| Espendlture | |||||||||||||
| Ensiog fnds | 5 | 177,165 | 128,626 | 3M,791 | 345455 | ||||||||
| Cia(table mtivities | 6 | 603d43 | 310v(94 | 913,737 | 872,831 | ||||||||
| Pro no a |
|||||||||||||
| Total Espendlturc | 1 22 66 |
||||||||||||
| Netgalra/Bosses) | oniumstments | 10 | 93,744 | ||||||||||
| Net (outgoing) | /income | before trans/br | ( 240,132) | 441,713 | 201+81 | (331800) | |||||||
| between funds |
|||||||||||||
| Trms far between | Snds | 313,635 | (313,635) | ||||||||||
| Nct Movement | la | Feeds | 73+03 | 128,078 | 201+81 | (33)»00) | |||||||
| Fund Balances | brought forward |
at 1 Apnl 2020 | 389d29 | 33+30 | 422459 | 754,059 | |||||||
| Fulul Balances | carried forest | 4 | |||||||||||
| at 31March 2011 | 8 421 59 | ||||||||||||
| All gains snd losses | are included | above so asm»ment oftotal reco8m | sad | gdns aed losses hss not tean presented | |||||||||
| All income sod | esperditure | are | darimd &om coruiodug operations. | ||||||||||
| Tbo compsahm | inforrmuou | for tho your a»lcd 31stMarch 2020 is | showa mNote 20 | ||||||||||
| Tt» mtee onpay s | 20 to 25 | form part ofthese firaocial statcmeots. |
| LANCE SHEETAS AT31MA | RCH 2021 | ||||
|---|---|---|---|---|---|
| 31March 2021 | 31March 2020 | ||||
| Note ~ | 6 | I | |||
| Fmed meets | 11 | 3349 | 5397 | ||
| bl't ustt to at a |
12 | 2/02 | 2,502 | ||
| Total Fmed assets | 6rt51 | 7,899 | |||
| Current Assets | |||||
| Debtors | 13 | 102,402 | 194231 | ||
| Cash athah ard m hmd | 1$03$8I | 1,039,087 | |||
| 1305,683 | 1233318 | ||||
| Ifabl litt as: | 549 128 | ||||
| Nl!tCarrelxt Assets | 684,190 | ||||
| Total Amcts lms Carrent Liablfitles | 814,766 | 692,089 | |||
| Lt abi I I tiers | 14 | ( 390326) | (269230) | ||
| Net Assets | 16 | ||||
| Interne Fscads | |||||
| Restncted | 19 | 161,708 | 33,630 | ||
| Umestricted | 19 | ||||
| Total Funds |
| .SH FLOVV STAT | KIPIENT FORTHE YEA | RENDED 31MARCH 2021 | ||
|---|---|---|---|---|
| 31ihfarch 2021 | 31 i%arch 2020 | |||
| Setmstomem to fllods |
201481 | ( 331200) | ||
| Adlmtaems foc. |
||||
| DcprecLdoa | 7)t50 | |||
| iSctgrim on imnstmsms | (93,744) | |||
| Itriostnaat ttwotae | ||||
| 4$73 | ( 1145730) | |||
| Decreasel(htcmno) tndl!Itors |
912I29 | 137553 | ||
| Inaesscr(Decrerme) in credtms |
||||
| (382)33) | ( 385,423) | |||
| Sel cash Itom openrdng | income | |||
| Iacestlag actltltles | ||||
| Porches ofdmd meets 8 dc ofmte atman ts |
(3312) | (2,400) 1,490,013 |
||
| Ime stowntincome | ||||
| Cash doss from I meeting acti rises | ||||
| Iiet change in cash aad msh cgnlmteats Cath nal cash apdratntts at start ofcatt |
144294 ~A32AIL |
091,190 | ||
| Cash aod «ash apdral eats at the erd ofthe laar | I 39087 |
| ROALD DAHL'S MARVELLOUS CHILDREN'S CHARITY | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| NOTES TO THE FINANCIAL STATEMENTS | ||||||||||
| FOR THE YEAR ENDED 31MARCH 2021 | ||||||||||
| I.ACCOUIIITIIV GPOLICIES | ||||||||||
| Basis ofaccounting | ||||||||||
| Roaid Dahl'a hianefiom Children's Charity is aIIumty re petered m Englsad6Wrios. The address ofthe reps tered pse 4 ofthese finaom al s tat a me rds. |
office is ever in the | charity | mformation on |
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| The cbanty consht tes apridtc beoefit entity ss defined byFRS102 The fineocial ause morta |
bme been prepmd in accordance mth Accouotmg |
sort Reportmg by | ||||||||
| (Tumrios: Sm»mam ofRecomomxM practice apphcable to charitics prcpning theu accounts |
»accordance with the Fina» ud Rcporung | Sumdml | applicablc m | |||||||
| tbe UK aed Repdd icofIr cloud (FRSI02) imm 4on Ist Iamuxy 2019,tl» Fmae cist Repoumg | Stmdud qtp feeble m |
tha Ihu ted Kmgdom | and Repubhc | ofIra bod | ||||||
| (FRS102),tt» (2mitios Act 2011 aod UK Gma rafiy Accepted Pr act cc. |
||||||||||
| 1he finuxud statements are prep»cd on agoing concern hon uedar the historical cost cor»nhoo, modi6cd to u»lude cart»n items at fhir value ate!amen» a o pe seated in stsrliug vgachn tbe flmctionsl currm»y ofthe charity md m md ed to tl» newest L |
1he | finaomal | ||||||||
| Thc sigoi6cmt secor»nng pohcies applied m tl» prepsmho oftbmc liume in statemean are |
set oot below Those po lieioa luno tean coosistontly |
applied | to sfi | |||||||
| years pre»mted unless otherwise stated. |
||||||||||
| Basis ofconsolidation | ||||||||||
| As deac b«d inNote 13,IIDFLimited, awbofiy owned sub»nary uadertakmg, l»s oot bccn consolidated in those 6naomel statements on the bean |
of | mn«i»thy. | ||||||||
| Income | ||||||||||
| Income isrccopdscd m tl» period in which the cherty is legally «nt tied to thc u»omc, tt» noormt c mba qmnrified |
with rcceomblc sccmacy nul | the | receipt of | |||||||
| wluc his n»re bkcly thee nit Imostmcut mcome nri u»orna fiom ftmdrnung are u»luded on |
arse mvable hasn |
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| Vafiue ie kmd - doruucd servicos mv included ss iucome at their astunated miue to the chauty |
which is tl» smouot | the chauty would tune been | wdlmg to | pay to | ||||||
| ohtna that service catt» open market Acorrespoeding among is the ore cogmscd uador tha appropriate expanditmc |
hmding daperulmg ou tbc natura |
oftbo | ||||||||
| Imcstmera ir»orna arri mcome from 6»rum»gare ~kg«i oa recaimblo bmfs. |
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| Grants made | ||||||||||
| Gumts made to indtvimds aod institetioos sra charged to tba Statement ofFinmcud Actruues |
when they bne been sutbori sad by ti» 1hntees aed | communicated | ||||||||
| to tha rampiaots before tbs year end. |
||||||||||
| Expenditure Esperxbtura is reconus ed on an accmals bans Costs numubuhele to a spec itic area ofactivity me allocated to tl» Statement ofEmceeial Actmtias on the ofstaff tur» spent in relation to the re spec trm area of acnwty Cost ofno«rating fimds comprises~cu»mbmm md donor recodtmcnt costs |
basis | |||||||||
| Charitable acti»tice eu»mhturc mcludos gnmts made in support ofthe chsuty's oblecttms with |
assomatad support costs Go»manes costs ara those |
costs | ||||||||
| relahog to compli sacsmth cons tins i anal nul statutory reOm«»»ula |
||||||||||
| Investments | ||||||||||
| AE quoted imcstmcets wme disposod ofdaring the year Unquoted mmstmeras are included at |
cost. | |||||||||
| Fixed Assets | ||||||||||
| Dcprecimon ispovided n the fofiowiog nues m order to write of1the origmd cost ofcack asset, lem my expected residual value, over asti meted |
useful | life or | ||||||||
| in nua oft«sac hold «sects omr tho lifo oftl» lease. Daprecimon on addinorn n charged fiom |
the data ofpurchase | |||||||||
| Leasehold scqu odin on straight Ih» 0'uir 5 years |
||||||||||
| Leasehold usque»ments sttmght lu» omr 5 years |
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| Office fiuniture stndght liao o»r3 ycns |
||||||||||
| Computer eq 'pmcet straight Ime omr 3years |
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| Assets arc ooly capitslised where they cost SICO ormore. |
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| Reaiised and unreafned gainsdosses on investments |
||||||||||
| Re ahead gains/losses on tl» dnpo eel ofinmstments are c st»dated by reference to the market value ofthose I»ostmoras at tbo start oftbc tfpurcbescd during thc ccomaingporiod, the cost ofacqusiuon. Umealmsl gain«fosses reflect the mcraas«fdccreasc mm dmmg thc |
»counting sccombng |
p uod or, period of |
||||||||
| mm atm sots held throughout that pe nod orietbe case of mm atm cnts pa«based «bnbtg tl» ac corns»a Ie no 4 aed stil I |
held at tt» erri oftbe | pcrimt | the | |||||||
| met«as«Isle«roar« iii wdi» co»peed to tl»ir mquntuon coat |
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| Fund Accounting | ||||||||||
| General fimds are ummtricted ft»ds used for Ibrit»img thc oblccts ofthe cbnity Tbe des gest«d capital fimd n an expendable erriowmant Tha IIurity ra cairns mome« that are mile ct to u»cific conditio«a imps sad by the donor md these we trmtad as res toe tod furuh Such uxome aod relatedo~is s«parately |
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| ideatified in tha Statement ofpau»mal Act 'ties md rmtric ted funk mc ice one don tbc Item« e Sheet. Sae Note 2 |
for further detmls. | |||||||||
| Pensions | ||||||||||
| The Q»rity operates adefined cootubutionphm for the bcncfit of ts employees Cootubutioos |
are expernedas thol»come payable. |
| DURATIONS | |||||||
|---|---|---|---|---|---|---|---|
| Year ceded | Year ended | ||||||
| 31March | 20?1 | 31Match | 2(uo | ||||
| Umastricted | Restricted | Totd | Totalf | ||||
| Donshons aad ofis |
500 | 362?157 | 363857 | 69?51 | |||
| tacoma fmm fundnanog | (see belo ) | ||||||
| Co iterate P atm ra hips |
703?)59 | 466,401 | 570+60 | 4918?0 | |||
| Gommment gimts -Job Rctcatiou Scheme |
19figy | 29$87 | |||||
| Mraor donors - individuals | 10,462 | 50,000 | 68,462 | 31,660 | |||
| Scbool Ewmt s | 9,497 | prt97 | 33853 | ||||
| Chdtentw dt Sporhag Events Events |
30,073 | 30,073 | 28Jt43 | ||||
| Payroll Gmu | 22?13 | 2?$73 | 22?t?3 | ||||
| Appmts R.Regular G ving |
45,682 | 1,050 | 46,732 | ?8,010 | |||
| Legacies | 100,000 | 100,000 | |||||
| Special Emote | 25+68 | 25/68 | 7300 | ||||
| Gcraral Cormmmity | 12+80 | 525 | 13$?3 | 53?r?0 | |||
| Valse in had |