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|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|
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|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.||||||||||
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|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||||||
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|.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|||||
|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|||||||||
|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.|||||||||||
|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|||||||||||
|Office fiuniture
stndght liao o»r3 ycns|||||||||||
|Computer eq 'pmcet
straight Ime omr 3years|||||||||||
|Assets arc ooly capitslised
where they cost SICO ormore.|||||||||||
|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|||||||||||
|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|||||||||||
|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.|||||||||
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|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||||||||
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