Company registered number 7457867 Registered charity number 1140980
Mossley Community Association
Financial Statements
for the year ending 31st December 2023
**Mossley Community Association**
**Report of the Management Committee for the year ending 31 December 2023**
## **Reference and administrative information**
The management committee present their report and unaudited financial statements for the year ending 31st December 2023.
Charity name Mossley Community Association
Charity Reg
1140980
Company Reg
7457867
Mossley Community Registered Office Centre Roughtown Road, Mossley Ashton Under Lyne Lancashire OL5 0SGl
## **Management Committee**
Lesley Bill (Chair) Symon Randall (resigned 26 September 23) Diane Muir (Treasurer) Susan Ash (resigned 26 September 23) Christine Frost (Committee Secretary) Sally Hamer Gary Barton Joseph Dowthwaite Caroline Rogers David Coulter
## **Principal staff**
Angie Taylor, Centre co-ordinator
## **Independent Examiner**
A S Jenkinson The Old Vicarage, Carrhill Road, Mossley OL5 0LB
## **Bankers**
The Cooperative Bank Pie 1 Balloon Street Manchester M60 4EP
2
**Mossley Community Association**
**Report of the Management Committee for the year ending 31 December 2023**
## **Object and**
## **Activities Objects**
The main objects of the charity are to promote the benefit of the inhabitants of Mossley and neighbourhood without distinction of sex, sexual orientation, race, political or religious affiliation or disability. This shall be done by maintaining a community centre to advance education and facilities for recreation, arts and leisure with the object of improving the conditions of life for the inhabitants.
## **Activities undertaken for public benefit in relation to objects**
In planning our activities for the year we have kept in mind the Charity Commission's guidance on public benefit and at our Management meetings have organised events to further local community spirit and ensure the Centre offers a well maintained, affordable space to a wide variety of organisations. All requests from the community for use of the Centre are considered providing their activities comply with our objectives
## **Achievements and Performance and Chair's report**
We have had several new groups starting up in the Centre and lots of party bookings Symon, Caroline and Sue stood down at the AGM. We thanked Sue for her many years as Treasurer of the Centre. Diane Muir took over as treasurer
We held several meetings with TMBC regarding the lease and exchanged numerous emails. At the start of 2024 we were still no further forward and continue to push TMBC for the lease to be agreed. I would like to thank David and Chris for their many hours spent on the lease.
The events committee have held several fundraising and community events at the Centre during the year. Car Boot sales, Music nights, Easter bunny event, Christmas, afternoon teas etc. Some were to raise funds and other to provide affordable events for local families.
We collaborated with St. Johns Church and held our first Christmas tree festival which was a huge success.
We collaborated with town team to hold a craft fair during the lights switch on.
We collaborated with Town Team and Friends of Mossley Park to put on a free for all Coronation event held at the Centre due to the British weather. This was funded by Mossley Town Council.
Good Vibrations held 2 fashion shows with the funds raised donated to the Centre Chris Frost continued to apply for small amounts of funding and was successful in many of these
3
**Mossley Community Association**
**Report of the Management Committee for the year ending 31 December 2023**
The reception ceiling was in very bad repair due to water egress, TMBC renewed the roof and ceiling to this area.
We have engaged with the Mossley Reporter and they have given us a very good write up at each event.
Sue and Rob Longdon have adopted the Centre and done many repairs and renewals including a new disabled ramp at the rear fire entrance.
I offer my huge thanks to all our volunteers without whom we would not be able to continue the good work of Mossley Community Centre.
## **Financial Review**
This year our monthly income increased to pre Covid levels.
## **Structure Governance and Management**
## **Governing document**
Mossley Community Association works to its Articles of Association and Byelaws. There is a management committee consisting of four honorary officers with the maximum and minimum number of general members of the Management Committee determined by the Company in General Meeting. All the members of the management committee are trustees and they are elected by the membership at the AGM or co-opted by majority vote at a Trustee meeting. One third of Trustees are required to stand for re-election each year. Management meetings take place monthly.
## **Company status**
The company is limited by guarantee and all members have agreed to contribute a sum, not exceeding £1, in the event of a winding-up. The number of guarantees at 31[s][t] December 2016 was 12
4
**Mossley Community Association**
**Report of the Management Committee for the year ending 31 December 2023**
## **Statement of Management Committee responsibilities**
The Management Committee is responsible for preparing the Report of the Management Committee and the financial statements in accordance with applicable law and regulations.
Company law requires the Management Committee to prepare financial statements for each financial period. Under that law the Management Committee has elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the Management Committee must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that year. In preparing these financial statements the Management Committee is required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Management Committee is responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Members of the Management Committee, who are directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 1.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies' regime of the Companies Act 2006.
Approved by the Management Committee and signed on its behalf by:
- . ................................... Lesley Bill (Chair)
- . ................................... Date
5
## Independent examiner ’s report
to the members of Mossley Community Association
I report on the accounts of the company for the year ended 31 December 2023 which are set out on pages 7 to 18.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 2011 (the 2011 Act) 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 procedure 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 general Directions given by the Charity Commission. 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 statement below.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Paul Cowham MA FCA DChA Green Fish Resource Centre 46 – 50 Oldham Street Manchester M4 1LE
_Date_ ……..………..
6
## Mossley Community Association
## Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 December 2023
|Unrestricted
funds
Note
£
**Income**
Donations and legacies
3
7,835
Grants and charitable contracts
4
33,410
5
2,117
Investments
-
309
**Total income**
**43,671**
**Expenditure**
Raising funds
3,667
Charitable activities
7
38,543
**Total expenditure**
**42,210**
9
**1,461**
Transfer between funds
-
**Net movement in funds for the year**
**1,461**
**Reconciliation of funds**
Total funds brought forward
36,548
**Total funds carried forward**
**38,009**
Fees and other income
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
-
1,500
-
-
**1,500**
-
1,130
**1,130**
**370**
-
**370**
1,130
**1,500**|Total funds
2023
£
7,835
34,910
2,117
309
**45,171**
3,667
39,673
**43,340**
**1,831**
-
**1,831**
37,678
**39,509**|_Total funds_
_2022_
_£_
_5,277_
_33,780_
_3,139_
_40_|
|---|---|---|---|
||||**_42,236_**|
||||_1,246_
_50,750_|
||||**_51,996_**|
||||**_(9,760)_**
_-_|
||||**_(9,760)_**
_47,438_|
||||**_37,678_**|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
7
## Mossley Community Association Company number 07457867
## Balance sheet as at 31 December 2023
**----- Start of picture text -----**
Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 14 2,992 -
Total fixed assets 2,992 -
Current assets
Debtors 15 150 -
Cash at bank and in hand 38,170 37,678
Total current assets 38,320 37,678
Liabilities
Creditors: amounts falling
due in less than one year 16 (1,803) -
Net current assets 36,517 37,678
Total assets less current liabilities 39,509 37,678
Net assets 39,509 37,678
Funds of the charity
Restricted income funds 17 1,500 1,130
Unrestricted income funds 18 38,009 36,548
Total charity funds 39,509 37,678
**----- End of picture text -----**
For the year in question, the company was entitled to exemption from an 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 accounts 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 accounts
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
The notes on pages 9 to 18 form part of these accounts.
Approved by the trustees on …........................... and signed on their behalf by:
Signed
Name
8
Mossley Community Association
Notes to the accounts for the year ended 31 December 2023
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 section 1A.
Mossley Community Association meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Reconciliation with previous Generally Accepted Accounting Practice**
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required.
## **c Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
There are no key judgments which the trustees have made which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
9
Mossley Community Association
Notes to the accounts for the year ended 31 December 2023 (continued)
## **d Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## **e Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **f Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
10
Mossley Community Association
Notes to the accounts for the year ended 31 December 2023 (continued)
## **g Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **h Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **i Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **j Tangible fixed assets**
Individual fixed assets costing £1,000 or more are capitalised at cost, the depreciation rates used are:
Disabled access ramp
20 years
## **k Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **l Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **m Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
11
Mossley Community Association
Notes to the accounts for the year ended 31 December 2023 (continued)
## **N Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
## **3 Income from donations and legacies**
|Donations
**Total**|Unrestricted
£
7,835|Restricted
£
-|Total 2023
£
7,835|_Unrestricted_
_£_
_5,277_|_Restricted_
_£_
_-_|_Total 2022_
_£_
_5,277_|
|---|---|---|---|---|---|---|
||7,835|-|7,835|_5,277_|_-_|_5,277_|
- **4 Income from charitable activities**
|**Total**
Events
Forever Manchester
Government COVID
support grant
Room hire and
storage
Albert Hunt Trust
TMBC
Jigsaw
Centre Groups
Manchester Guardian
Society|Unrestricted
£
-
-
-
-
-
-
21,404
8,763
3,243|Restricted
£
-
-
-
-
1,500
-
-
-
-|Total 2023
£
-
-
-
-
1,500
-
21,404
8,763
3,243|_Unrestricted_
_£_
_-_
_2,500_
_500_
_100_
_-_
_844_
_20,086_
_3,507_
_3,576_|_Restricted_
_£_
_2,667_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|_Total 2022_
_£_
_2,667_
_2,500_
_500_
_100_
_-_
_844_
_20,086_
_3,507_
_3,576_|
|---|---|---|---|---|---|---|
||33,410|1,500|34,910|_31,113_|_2,667_|_33,780_|
12
## Mossley Community Association
Notes to the accounts for the year ended 31 December 2023 (continued)
## **5 Fees and other income**
|**Fees and other income**|||
|---|---|---|
|Private Hire/Parties
Other income|2023
£
2,067
50|_2022_
_£_
_3,134_
_5_|
||2,117|_3,139_|
All income from fees and trading is unrestricted.
## **Investment income**
|**Investment income**|||||||
|---|---|---|---|---|---|---|
|Income from bank
deposits|Unrestricted
£
309|Restricted
£
-|2023
£
309|Unrestricted
£
40|Restricted
£
-|_2022_
_£_
_40_|
||309|-|309|_40_|_-_|_40_|
All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.
## **6 Expenditure on raising fiunds**
Total 2023 _Total 2022_ £ £ Staging fundraising events 3,667 _1,246_
13
Notes to the accounts for the year ended 31 December 2023 (continued)
## Mossley Community Association
## **7 Analysis of expenditure on charitable activities**
|Centre Groups
Publicity
Repairs and maintenance of building
Subscriptions and licences
Staff costs including training
Telephone and Internet
Utilities, Council Tax and Insurance
Cleaning and consumables
Depreciation
Other admin
Governance costs
Restricted expenditure
Unrestricted expenditure
**Net income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation
Independent examiner's remuneration
- accountancy
- independent examination
Other governance costs
Independent examination|Total 2023
£
1,367
-
3,052
799
12,127
1,026
14,355
5,299
157
228
625
638|_Total 2022_
£
_3,122_
_64_
_12,557_
_906_
_11,048_
_-_
_14,187_
_6,715_
_-_
_1,088_
_1,063_
_-_|
|---|---|---|
||39,673|_50,750_|
||2023
£
1,130
38,543|_2022_
_£_
1,537
49,213|
||39,673|50,750|
||2023
£
-
-
625|_2022_
_£_
-
-
625|
## **9 Net income/(expenditure) for the year**
14
Mossley Community Association
Notes to the accounts for the year ended 31 December 2023 (continued)
## **10 Staff costs**
Staff costs during the year were as follows:
|ff costs during the year were as follows:|||
|---|---|---|
|Wages and salaries|2023
£
12,117|_2022_
_£_
_11,048_|
||12,117|_11,048_|
No employee has employee benefits in excess of £60,000 (2022: Nil).
The average number of staff employed during the period was 1 (2022: 1).
The average full time equivalent number of staff employed during the period was 0.54 (2022: 0.54).
The key management personnel of the charity comprise the trustees and the Centre Administrator. The total employee benefits of the key management personnel of the charity were £12,117 (2022: £11,048).
## **11 Trustee remuneration and expenses, and related party transactions**
One trustee received remuneration of £86 during the year, no other trustee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).
Aggregate donations from related parties were £nil (2022: £nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).
## **12 Government grants**
The government grants recognised in the accounts were as follows:
|Government COVID support|2023
£
-|_2022_
_£_
_2,667_|
|---|---|---|
||-|_2,667_|
There were no unfulfilled conditions and contingencies attaching to the grants.
## **13 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
15
Mossley Community Association
Notes to the accounts for the year ended 31 December 2023 (continued)
## **14 Investments**
|Building
Total
improvements
**Cost**
£
£
-
-
Additions
3,149
3,149
Disposals
-
-
3,149
3,149
**Depreciation**
-
-
Charge for the year
157
157
Disposals
-
-
157
157
**Net book value**
2,992
2,992
_-_
_-_
**Debtors**
2023
_2022_
£
_£_
Trade and grant debtors
_-_
Prepayments and accrued income
150
_-_
150
_-_
**Creditors: amounts falling due within one year**
2023
_2022_
£
_£_
Trade creditors and accruals
1,803
_-_
1,803
_-_
At 31 December 2023
At 1 January 2023
At 1 January 2023
At 31 December 2023
At 31 December 2023
At 31 December 2022|Building
Total
improvements
**Cost**
£
£
-
-
Additions
3,149
3,149
Disposals
-
-
3,149
3,149
**Depreciation**
-
-
Charge for the year
157
157
Disposals
-
-
157
157
**Net book value**
2,992
2,992
_-_
_-_
**Debtors**
2023
_2022_
£
_£_
Trade and grant debtors
_-_
Prepayments and accrued income
150
_-_
150
_-_
**Creditors: amounts falling due within one year**
2023
_2022_
£
_£_
Trade creditors and accruals
1,803
_-_
1,803
_-_
At 31 December 2023
At 1 January 2023
At 1 January 2023
At 31 December 2023
At 31 December 2023
At 31 December 2022|Building
Total
improvements
**Cost**
£
£
-
-
Additions
3,149
3,149
Disposals
-
-
3,149
3,149
**Depreciation**
-
-
Charge for the year
157
157
Disposals
-
-
157
157
**Net book value**
2,992
2,992
_-_
_-_
**Debtors**
2023
_2022_
£
_£_
Trade and grant debtors
_-_
Prepayments and accrued income
150
_-_
150
_-_
**Creditors: amounts falling due within one year**
2023
_2022_
£
_£_
Trade creditors and accruals
1,803
_-_
1,803
_-_
At 31 December 2023
At 1 January 2023
At 1 January 2023
At 31 December 2023
At 31 December 2023
At 31 December 2022|
|---|---|---|
||3,149|3,149|
||-
157
-
157|-
157
-|
|||157|
||2,992|2,992|
||_-_|_-_|
||2023
£
150|_2022_
_£_
_-_
_-_|
||150|_-_|
|||_2022_
_£_
_-_|
||1,803|_-_|
## **15 Debtors**
## **16 Creditors: amounts falling due within one year**
16
## Mossley Community Association
## Notes to the accounts for the year ended 31 December 2023 (continued)
## **17 Analysis of movements in restricted funds**
|COVID support Grant
The Manchester Guardian
_COVID support Grant_
**_Previous_**
**_reporting_**
**_period_**|Balance at
1 January
2023
£
1,130
-|Income
£
-
1,500|Expenditure
£
(1,130)
-|Transfers
£
-
-|Balance at
31
December
2023
£
-
1,500|
|---|---|---|---|---|---|
||1,130|1,500|(1,130)|-|1,500|
||_Balance at_
_1 January_
_2023_
_£_
_-_|_Income_
_£_
_2,667_|_Expenditure_
_£_
_(1,537)_|_Transfers_
_£_
_-_|_Balance at_
_31_
_December_
_2023_
_£_
_1,130_|
||_-_|_2,667_|_(1,537)_|_-_|_1,130_|
The balances on restricted funds are all unexpended grants for the charity's projects. Transfers from restricted funds occur when capital items are purchased and this satisfies the restriction on the funding.
## **18 Analysis of movement in unrestricted funds**
|General fund
Maintenance fund including kitchen
fund
6 months operating costs
designated fund|Balance at
1 January
2023
£
18,434
3,114
15,000|
Income
£
43,671
-
-|Expenditure
£
(42,210)
-
-|Transfers
£
-
-
-|As at 31
December
2023
£
19,895
3,114
15,000|
|---|---|---|---|---|---|
||36,548|43,671|(42,210)|-|38,009|
17
## Mossley Community Association
Notes to the accounts for the year ended 31 December 2023 (continued)
## **18 Analysis of movement in unrestricted funds (continued)**
|Maintenance designated fund
including kitchen fund
**Previous**
**reporting**
**period**
General fund
6 months operating costs
designated fund|Balance at
1 April
2021
£
18,125
14,128
15,000|
Income
£
309
-
-|Expenditure
£
(11,014)
-|Transfers
£
-
-
-|31
December
2022
£
18,434
3,114
15,000|
|---|---|---|---|---|---|
||47,253|309|(11,014)|-|36,548|
General fund The free reserves of the charity including funds to supplement specific charitable activity that would not otherwise happen
## **19 Analysis of net assets between funds**
|Tangible fixed assets
Net current assets/(liabilities)
Total
_Tangible fixed assets_
_Net current assets/(liabilities)_
_Total_
**Previous**
**reporting**
**period**|General
fund
£
2,992
16,903|Designated
funds
£
-
18,114|Restricted
funds
£
-
1,500|Total
£
2,992
36,517|
|---|---|---|---|---|
||19,895|18,114|1,500|39,509|
||_General_
_fund_
£
_-_
_18,434_|_Designated_
_funds_
£
_-_
_18,114_|_Restricted_
_funds_
£
_-_
_1,130_|_Total_
_£_
_-_
_37,678_|
||_18,434_|_18,114_|_1,130_|_37,678_|
18