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2023-03-31-accounts

The Charity Registration Number is :- 1142501

Special Friends Club Report and Accounts 31 March 2023

Special Friends Club

Report and accounts for the year ended 31 March 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 3
Independent Accountant's Report 4
Statement of Financial Activities 6
Balance sheet 7
Notes to the accounts 8

Special Friends Club

Trustees' Annual Report for the year ended 31 March 2023

The Trustees present their Report and Accounts for the year ended 31 March 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Special Friends Club.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1142501.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

13 Banner Road Montpelier Bristol BS6 5NA Telephone 07707632470

Email Address admin@specialfriendsclub.org.uk Web address www.specialfriendsclub.org.uk

The Trustees in office on the date the report was approved were:-

Chantel Byrne Maya Vaitilingam Colin Gimblett Sophie Axford Jane Joyce Elizabeth Stratton Leanne Parkes Helen Conway resigned January 2023

The following persons served as Trustees during the year ended 31 March 2023 :-

All the current trustees were also in place for the whole of the financial year.

All the trustees are also members of the charity.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The charity's objects are to bring together families who have children with special needs and workers from voluntary organisations and statutory agencies to improve the care, welfare, treatment, education, advancement and overall quality of life of those families and their children.

The main activities undertaken in relation to those purposes during the year.

The trustees arrange a variety of events and entry to several activities ranging from cinema and theatre to swimming and wildlife parks as well as short breaks. These present safe play and/or educational benefit and are sometimes undertaken whilst the general public are not present to enhance the experience for the children and their parents.

1

Special Friends Club

Trustees' Annual Report for the year ended 31 March 2023

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The main activities in this period included visits to Bristol Old Vic Theatre, Bristol Zoo, Fairfield Farm Trust, Tennis and other sporting activies and a resumption of the short breaks.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The main achievements and performance of the charity during the year.

This information is presented in the attached chairmans report.

The difference the charity's performance during the year has made to the beneficiaries of the charity and the degree to which the achievements and performance during the year have benefitted wider society.

This information is presented in the attached chairmans report.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

Trustees are generally appointed from amongst the parents of the children but other suitable volunteers may be approached. Criminal record checks are carried out using the DBS.

Financial review

The charity's financial position at the end of the year ended 31 March 2023

The financial position of the charity at 31 March 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity
2023
£
(11,963)
60,732
60,732
2022
£
9,270
72,695
72,695

Financial review of the position at the reporting date, 31 March 2023 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Policies on reserves.

The trustees retain enough reserves to enable them to fund planned future events and to allow for approximately £1,000 of administration expenses connected with organising the next terms events.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

2

Special Frlen(ts Club Trw¥t4•s' Annual Report for the ytaT ended 31 MarFh 2023 D•lailB ol The Independ¢nt Examk Chartere￿ k¢oJfjta)t IIIS Street St# H Bri8tc4 BS16 5H4 Chffitsc3 Ad 2011 and tho Chorit¢s IhoxuJril¥ ano Remi RwaThX6 3JXI. Ihe requirgrnprKin toe exwi &awiLyy re9jaitcrfts.the alarth Rqx¥lsl Th. I Drepaie the ￿￿￿181 siat•rnerts in Mth SORP 21))5. in fact that fhts SORP 2005 has wlllvjfawn, the f+ioÈs d•t8￿rin￿￿ io Itxs teq￿ thgm'L) fc41uw Practice fyAcUUntw￿ aThl Rwro tw charit￿$) 2O".4,1g.¢ by th¥ Buldin IR.-ucd in CkloJèr 2018 appI,cab￿ ic ￿ arrountiw Kw¥)ds beg"Nkr8 th or kn 1st Jarvjary 2019X (rhe SORPX . In thzrity reu￿ Tr￿te&s. illly acc1￿￿￿ an aCtnJa￿ ba$ib. . rrontsal stAlrthmpthtt fN tJ¥h fi￿￿￿4 yoar thch ? bijc fthr stèl¥ of 4(airs of cP.arily as at the r4tr.e fin￿401 yw aThJ ¥uiWJs (IWW. prepiry Mw"el StsIEmorrts Ihe TrJstees we rcrf¥knJ kn:. . Inake)AgerneNs" and esDmateS that . pr¥p8re thg 8laknHrtS 9rAng bas6 wles5 itts io Praw￿ that the tharity w,11 in . thhef &pFIic8&'e aCcObrknr￿ atxl sL41￿￿S of The reques￿l1n0 ￿LUbLE£s fTWJSt unl￿th￿J we s#tsfis1I ￿ tw ONÉ a true laIrv￿rt ol the sktB of SLVtkn ￿ defvt of thc ¢1￿.rY br thg yeer. It￿ bharws tranSaCiur￿ on mem to en￿ethal ffi¥k4fKi staemonts ￿lDpIyYrith lily •nd h9nc• ￿￿9 8teFokrthÉ PTV¥thkn w¥J (Alidud vuwi lryk3n•Bs. the IndetUKJert Examlwin tho TnstB•S' fewt * Irrtlsd to tho rewt and enwir Maya V "I nBe Tiu¥lEE

Special Friends Club

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2023

I report to the Trustees on my examination of the financial statements of the charity on pages 6 to 11 for the year ended 31 March 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 8.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 3, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

4

Special Friends Club

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

----- Start of picture text -----
Signed:-
----- End of picture text -----

Susan Rickerby - Independent Examiner

Chartered Accountant

118 High Street Staple Hill Bristol BS16 5HH

This report was signed on 25 September 2023

5

Special Friends Club - Statement of Financial Activities for the year ended 31 March 2023

Statement of Financial Activities for the year ended 31 March 2023

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
74,520
Investments
A4
39
Total income
A
74,559
Expenditure on:
Charitable activities
B2
86,522
Total expenditure
B
86,522
Net income for the year
(11,963)
Net income after transfers
A-B-C
(11,963)
(11,963)
Reconciliation of funds:-
E
Total funds brought forward
72,695
Total funds carried forward
60,732
Net movement in funds
SORP
Ref
Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
-
Current year
Total Funds
2023
£
74,520
39
74,559
86,522
86,522
(11,963)
(11,963)
(11,963)
72,695
60,732
Prior Year
Total Funds
2022
£
59,663
2
59,665
50,395
50,395
9,270
9,270
9,270
63,425
72,695

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 8 to 11 form an integral part of these accounts.

6

Spe¢l81 FrlendB Club - Balsnco She8t as at 31 IA¥ch 2023 SORP ) Rei zo Z(+ZZ Currnnt assots Cash at bar& in 00.132 72,095 The lotsl nel 8s8•1s 01lh• chwliy 60.732 72,695 t•tal n•¢ a8$8ts ofth• fUrKj￿ by the fwxts ofts Gharity. as frkn.. Lknrethi"tsed RÈvenL FLmdg s.732 72.695 f￿1.732 72,69? D85ignatod FuNIs Total ch•iityfund¥ 10,732 72,69? The'SORP R•f abo￿ L% the classifi￿ of Balance &Jeel iterns w >vt in lts lthht)I gOAP do¢um8nts. As wuir•J by kwraaraph 4.60 S(JiP. ￿ lThJghl I(￿1•r# a￿1 brward funds above h8vo awo8d b thg SOFL. charify is Sub￿ to trM1eD￿nl ExanMthon urJerchailty leglslalth. 8TrJ re report ofthe It￿Tht E¥amjnor IE Qn S. Isi9￿J.11 would bg elvJkbb trJ weparE 4c(y)unt¥ in Ilie W￿>￿)11¥ ¥) Port 15 ￿ the C￿pan￿S Act 2006. appl￿1? to ￿1￿￿¥￿5 Sull￿ to thB sm￿1 o)mDanies regure. ry Valulhwwn Th• not•s atscl•d on pw 8 to 11 form an irrtegral FArt ofthup ￿cOulrt•.

Special Friends Club

Notes to the Accounts for the year ended 31 March 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on member contributions, continuing grant aid and voluntary donations. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have reviewed, the likely cash flow for the 12 months to June 2022 and are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Covid 19 has reduced the amount of activity but ongoing costs are minimal so the financial implications are small. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Policies relating to categories of income and income recognition.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

8

Special Friends Club

Notes to the Accounts for the year ended 31 March 2023

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Financial instruments including cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. There are no other funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. Volunteers organise the events and activities, produce the newsletter, maintain the accounting records and carry out legal and admistrative tasks as necessary.

The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

5 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

6
Income and Expenditure account summary
At 1 April 2022
(Deficit)/Surplus after tax for the year
At 31 March 2023
2023
£
72,695
(11,963)
2022
£
63,425
9,270
60,732 72,695

7 No related party transactions

There were no transactions with related parties in the year.

9

Special Friends Club

Notes to the Accounts for the year ended 31 March 2023

8 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2023
Current Assets
At 1 April 2022
Current Assets
Unrestricted
funds
£
60,732
Designated
funds
£
Restricted
funds
£
-
Total
Funds
£
60,732
60,732 - - 60,732
Unrestricted
funds
£
72,695
Designated
funds
£
-
Restricted
funds
£
-
Total
Funds
£
72,695
72,695 - - 72,695
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds
Funds brought
forward from
2022
£
72,695
Movement in
funds in 2023
See Note 10
£
(11,963)
See Note 0
£
-
Transfers
between
funds in 2023
Funds carried
forward to
2024
£
60,732
72,695 (11,963) - 60,732
72,695 (11,963) - 60,732

10 Analysis of movements in funds over the year as shown in Note 9

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Income
2023
£
74,559
Expenditure
2023
£
(86,522)
Other
Gains &
Losses
2023
£
-
Movement
in funds
2023
£
(11,963)
74,559 (86,522) - (11,963)

10

Special Friends Club

Notes to the Accounts for the year ended 31 March 2023

11 The purposes for which the funds as

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

12 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity has unlimited joint and several liability for the debts of the charity.

11

Special Friends Club

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

13 Donations, Grants and Legacies

Revenue grants from government and
public bodies
South Gloucestershire Council
Waitrose
Starlight Singers
Mangotsfield Community Association
James Ball
Total private sector revenue grants
Climsland WI
Total public sector revenue grants
Groundwork UK
Revenue grants and donations from
non public bodies
Virgin Money
Lion's club
Small grants individually less than £1000
Rebus Medical
Current year
Unrestricted
Funds
2023
£
16,764
Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
Current year
Total Funds
2023
£
16,764
16,764
Current year
Total Funds
2023
£
497
-
800
-
-
-
500
1,441
4,775
300
8,313
Prior Year
Total Funds
2022
£
16,764
16,764 16,764
Current year
Unrestricted
Funds
2023
£
497
-
800
-
-
-
500
1,441
4,775
300
Prior Year
Total Funds
2022
£
60
728
-
1,125
35
100
-
-
-
-
8,313 2,048

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis: all funds were unrestricted

12

Special Friends Club

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

Current year
Unrestricted
Funds
2023
£
17,800
Current year
Unrestricted
Funds
2023
£
31,643
31,643
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
74,520
14 Investment income
Current year
Unrestricted
Funds
2023
£
Bank Interest Receivable
39
Total investment income
A4
39
15 Expenditure on charitable activities - Direct spending
Current year
Current Year
Unrestricted
Funds
2023
£
79,660
Total direct spending
B2a
79,660
Membership subscriptions as
donations
Entry fees/activities costs
Contributions from members for events
and activities
Total Members contributions to events
Members contributions to events
Current year
Unrestricted
Funds
2023
£
17,800
Current year
Restricted
Funds
2023
£
-
Current year
Restricted
Funds
2023
£
-
-
Current year
Total Funds
2023
£
17,800
Current year
Total Funds
2023
£
31,643
31,643
Prior Year
Total Funds
2022
£
15,903
Current year
Unrestricted
Funds
2023
£
31,643
Prior Year
Total Funds
2022
£
24,948
31,643 24,948
74,520 -
Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
-
-
74,520
Current year
Total Funds
2023
£
39
39
Current year
Total Funds
2023
£
79,660
79,660
59,663
Current year
Unrestricted
Funds
2023
£
39
Prior Year
Total Funds
2022
£
2
39 2
Prior Year
Total Funds
2022
£
46,304
79,660 46,304

13

Special Friends Club

Detailed analysis of income and expenditure for the year ended 31 March 2023 as required by the SORP 2015

16 Support costs for charitable activities

16
Support costs for charitable activities
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Volunteer costs
-
-
Administrative overheads
1,755
-
317
-
1,175
-
3,351
-
Support costs before reallocation
6,598
-
Total support costs - Current Year
6,598
-
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
Admin services
Sundry expenses
Advertising and marketing
Liabilty and contents insurance
Training - volunteers
Current year
Total Funds
2023
£
-
1,755
317
1,175
3,351
Prior Year
Total Funds
2022
£
200
1,515
316
575
985
6,598
6,598
3,591
3,591
-
-
-

17 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs
All the expenditure in the prior year was unrestricted.
Total Charitable expenditure
Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Current year
Unrestricted
Funds
2023
£
264
Current year
Restricted
Funds
2023
£
-
-
Current year
Restricted
Funds
2023
£
-
-
-
-
Current year
Total Funds
2023
£
264
264
Current year
Total Funds
2023
£
79,660
6,598
264
86,522
Prior Year
Total Funds
2022
£
500
264 500
Current year
Unrestricted
Funds
2023
£
79,660
6,598
264
Prior Year
Total Funds
2022
£
46,304
3,591
500
86,522 50,395

18 Total Charitable expenditure

All the expenditure in the prior year was unrestricted.

14