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2023-06-30-accounts

Page
Reference and administrative details ofthe charity,
its trustees
and advisors
Report ofthe trustees 2 —7
Independent
Auditor's
Report
8 —10
Statement offinancial activities
Balance sheet 12
Statement ofcash flows 13
Notes to the flnancial statements 14-19

Vichai Srivaddhanaprabha Foundation Limited Independent audltor's report to the members of Vichai Srivaddhanaprabha Foundation Limited (continued) Practlce. th¢ Compani¢s A¢t 2006, the Charities Act 2011) and th¢ r¢levath ¢ompliaDce regulations in th¢ jurisdiction in which the Company operates. We enquired of manag¢m¢nt, whether they wtre aware of any instances of non•compliance with laws and regulations or whether they had any knowledge of acty81, suspected or alleged fraud,. We as$ess¢d the susceptibility of th¢ entity's finan¢ial statements to material misstatemenL including how fraud might occur., Ourtesting ¢onsidered unusual or unexpe¢t¢d Journ￿ entries on a sample basis., We evaluated the a53umptions ond judgcments used by manag¢ment within signifieAnt &ceounting estimates and assessing if th¢s¢ indicate evidence of m8n8g¢ment bias., We t¢st¢d significani transactions, in parti¢ul8r ih¢ ¢valuation of the business rationale for any which appear unusual or outside the eompgny's DOrn]￿ ¢ourse of busine55' We &8sesied the appropriateThess of the collectiv¢ ¢omp¢ten¢c and CApabilities of the engagement t¢am by understanding the practical experience with 8udit ¢ngog¢ments of a sirnilat nature and ¢ompl¢xity, plus ¢nsuring the te8m had appropriatc and relevant training of the fiftaneiil Teporting fr8m¢woTk and th¢ relevant tax ¢omplian¢¢ rc¥ulations specific to the eniity. We review¢d th¢ financial stateTnents and iested th¢ disclosures against supporting documentation: and We communicated relevatbt matters 10 All m¢rnbcrs of the &udit team tt) enj￿re th¢y Unders￿0d th¢ risks spe¢ifi¢ to the entity artd the audit pro¢edures planned to mitl8ate these. B¢¢ause of the inherent limitations of 8n audil, there is & risk that we will not detect all irregularlties. ineluding those leadyn8 to a material mi$8tat¢ment in th¢ finunci415tatement$ or non-¢omplian¢e with regulatiort. This risk incre&s¢s the rnor¢ that ¢omplian¢¢ with a law Lir rcgulation 18 removed from the events and tr#ttsaLtion5 r¢fle¢t¢d in the fin8n¢ial ststem¢nts, ag we will be less likely to be¢ome aware of insl&iJccs of non-compliwnee. The risk is also greater r¢8arding irregularities oc¢urrin8 due to fr4ud Tather than error, a8 fraud involv¢s intentional ￿nceal￿OnI, for¥cry, eollusiott. omission or misrepre$¢nlation. A furthcr d¢3¢riplion of our responsibilitie$ is avallabl¢ on th¢ Financial Reporting Counell'5 web51te 41.. h¢ip$'./lwww.frc.org.uklauditor&l8udit￿s8Ur4nCeI￿ud1lor-S-rC$po￿8IbIlit1es.for.th￿?udItQr-th¢-r￿d¢sQnpt10nry0f-th auditoffAE2°A8OV•99s-respon$ibilitlu.for. This des¢ription form$ part of our auditor's report. U% of our repDrt This r¢port 1$ made yolely to the ¢haritable cornpany'j m¢mb¢r8 as a body in arcordance with Chapter 3 of Part 16 of the Compani¢s Act 2006. Our wdit work h¥$ been undertakcrt so that we mi8ht State to the ¢haritabl¢ Company's members th0￿ mAtters we required to slole tu them in an auditor'8 report and for no oth¢r purpos¢. To the fulleyt extent perniitt¢d by law. we do noi accept or assume resportsibility to anyone other than The Charitable ¢ompany aftd the ¢horitable company's members as a body, forour Audit worK for thi$ report. or for the opinions we hwe fornjed. Mrs L G Parkes FCA FCCA Senior Stabjtory Auditor for and on behalf of The Rowl¢ys Parthership Ltd Statutory Auditor, Chartered Actounthnts Charnwood Hous¢, Har¢ourt Way, Meridian Busin￿$ Park Leicester. LB19 IWP Dat¢: 294L * J&2(fr 10

13months 13months 13months Year ended Year ended Year ended
ended
30June 2023
ended
30 June 2023
ended
30June 2023
31May 2022 31May 2022 31May 2022
Unrestricted Restricted Unrestricted Restricted Total Funds
Funds Funds Funds Funds
Note f.
INCOME FROM:
Donations
and
subscriptions
14,202 149202 46,032 1,000,000 1,046,032
Charitable
activities
Fundraising
Events
4 44,209 12,16$ 56477 26,837 2$,$79 55,716
TOTAL INCOME 58,411 12,168 70,579 72,869 1,028,879 1,101,748
EXPENDITURE
ON:
Raising Funds 5 1,698 1,698 5,169 5,169
Charitable
activities
Grants payable 6 19,054 19,054 13,980 1,033,022 1,047,002
Support costs 7 8,760 8,760 $,280 $,280
TOTAL
EXPENDITURE
10,45$ 19,054 29,512 27,429 1,033,022 1,060,451
NET INCOME/
(EXPENDITURE)
47,953 (6,$86) 41,067 45,440 (4,143) 41,297
Transfer between
funds
(7,030) 7,030 (4,143) 4,143
NET MOVEMENT 40,923 144 41,067 41,297 41,297
INFUNDS
TOTAL FUNDS
AT I JUNE 2022
188489 188,289 146,992 146,992
TOTAL FUNDS
AT 30JUNE 2023
229412 144 229,356 188,2$9 188,2$9

30June2023 31May 2022
Note 8
Current assets
Debtors 14440 1,048,893
Cash at bank 245i689 176,555
260,029 1,225,448
Creditors: amounts falling due within one year 10 (30,673) (1,037,159)
Net assets 229,356 1$8,289
Charity funds
Restricted Funds 12 144
Unrestricted funds 12 229412 188,289
229456 188,2$9

13months
ended30 June
2023
Year ended
31Ma 2022
y
Cash flows from operating activities:
Net income for the reporting period 41,067 41,297
Adjustments
for:
Decrease/(increase)
in debtors
1,034,553 (1,048,893)
(Decrease)/Increase
in creditors
(Ie006a486) 815,582
Net cash provided
by operating
activities and change in cash in the
reporting
period
69,134 (192,014)
Cash at the beginning ofthe reporting period 176,555 368,569
Cash at the end ofreporting period 245,689 176,555

13months ended 13months ended 13months ended Year ended Year ended Year ended
30June 2023 30June 2023 30June 2023 31May 2022 31May 2022 31May 2022
Unrestricted Restricted Total Unrestricted Restricted Total
8
Donations 14,202 14402 46,032 1,000,000 1,046,032
14202 14202 46032 1000 000 1046 032

13months ended 13months ended 13months ended Year ended Year ended Year ended
30June 2023 30June 2023 30June 2023 31May 2022 31May 2022 31May 2022
Unrestricted Restricted Total Unrestricted Restricted Total
8 K 5
End ofSeason Run 2,716 2)716 14,539 14,539
British Legion 14,340 14,340
Gilt for Children 6)750 6,750 6,250 6,250
Other fundraising
activities 2,742 2,702 5,444 1,465 1,465
End ofseason events 5,356 5,356 15,974 15,974
Marathon
Run
36,111 36,111
Run to Wcmbley 3,148 3,148
44 09 12,168 56,377 26,837 28879 55,716

13months ended 13months ended 13months ended Year ended Year ended Year ended
30June 2023 30June 2023 30June 2023 31May 2022 31May 2022 31May 2022
Unrestricted Restricted Total Unrestricted Restricted Total
f.
Cost of activities to
generate funds 779 779 4,13$ 4,138
Just Giving Costs 919 919 1,031 1,031
1698 1698 5 169 5.169

Charitable
a
ctivities
13months ended 13months ended 13months ended Year ended Year ended Year ended
30June 2023 30June 2023 30June 2023 31May 2022 31May 2022 31May 2022
Unrestricted Restricted Total Unrestricted Restricted Total
8 6
British Legion 18,483 18,483
iPads for Hospital 2,658 2,658
Bodie Hodges
Foundation 11,322 11,322
Leicester Hospital 12,448 12,448 1,014,539 1,014,539
Gilt for Children 6,606 6,606
19054 19.054 139$0 1033022 1,047,002

13months ended 13months ended 13months ended Year ended Year ended Year ended
30June 2023 30June 2023 30June 2023 31May 2022 31May 2022 31May 2022
Governance costs Unrestricted Restricted Total Unrestricted Restricted Total
f.
Audit Fees 8,760 8,760 8,280 8,280
8760 8760 8280 8,280

At 01/06/22 Income Expenditure Transfers At 30/06/23
6 E
Restricted funds:
Leicester Hospital 5,418 (12,448) 7,030
Gills for Children 6,750 (6,606) 144
Unrestricted funds:
General Funds 188,289 58,411 (10,458) (7,030) 229,212
188289 70,579 29,512 229,356
3
Analysis ofNet Assets
30June 2023 30June 2023 30June 2023 31May 2022
Unrestricted Restricted
Funds Funds Total Funds Total Funds
Net current assets 229412 229,356 188,289
229
12
144 229 56 188 89