OpenCharities

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2023-04-30-accounts

0
Oc Restricted
Unrestricted income Endowment Prior year
Recommended
categories		 by activity fundsf funds
E		 funds
E		 Total funds
E		 funds
E
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legacies		 501 10,838 10,838 11,125
Charitable
activities		 602 27,602 27,602 19,352
Other trading activities S03
Investments S04
Separate
material
item of		 income 305
Other . 606
Total SOT 38.441 38,441 30.478
Expenditure
(Notes 6)
Expenditure
on:
Raising funds 506
Charitable
activities		 S09 39,345 39,345 29,782
Separate material expense item 510
Other 511
Total 612 39,345 39,345 29,762
Net income/(expenditure) before tax for
the reporting
period		 913 -904 -904 716
Tax payable 614
Net income/(expenditure) after tax
before investment gains/(losses) 615 -904 -904 716
Net gains/(losses)
on
investments 516
Net income/(expenditure) 917 -9G4 -904 716
Extraordinary
items		 616
Transfers
between		 funds 519
Other recognised gains/(losses):
Gains and losses on revaluation offixed assets for the
charity's
own use		 520
Other gains/(losses) 321
Net movementin funds 522 904 -9G4 716
Reconciliation of
funds:
Total funds brought
forward		 523 12,019 12,019 11,303
Total funds carried forward 624 11,114 11,114 12,019

CC178 IEXCBII 02-08-23

Note 2 Accounting
policies
2.2 INCOME
RecogniTion ofincome These are included
in the Statement of Financial
Activities (SoFA) when:
~
the charity becomes entified tothe resources;
~
it is more likely than not that the trustees
will receive the resources;
~
the monetary
value can be measured
with sufficient
reliability.
Offsetting There has been no offsetting
ofassets and liabilities, or income and expenses, unless
required or permitted
by the FRS 102SORP or FRS 102.
Grants and donations Grants and donations sre only included
in the SoFA when the general income recognition
criteria are met (5.10to 5.12FRS102SORP).
In the case ofperformance
related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement
to the grant
only occurs when the performance
related conditions
are met (5.15FRS 102SORP).
Legacies are included
in the SOFA when receipt is probable,
that is, when there hss
Legacies been grant ofprobate, the executors have established
that there are sufficient assets
in
the estate and any conditions
attached to the legacy are either within the contml ofthe
charity or have been met.
Government grants The charity has received government
grants
in the reporting
period
Gift Aid receivable
is included
in income when there is a valid declaragon
from the donor.
Tax reclaims on Any Gift Aid amount mcovemd
on a donation
isconsidered
to be part ofthat gift and		 is
donagions and gifts treated as an addiTion lothe same fund as the initial donation
unless the donor orthe
terms ofthe appeal have specgled otherwise.
Contractual income and This is only included
in the SoFAonce the charity has provided
the related goods or
perl'ormance related services or met the performance
related conditions.
grants
Donated goods Donated goods are measured atfair value (the amount for which the asset could be
exchanged)
unless impractical
to do so.
The cost ofany stock ofgoods donated
for distnbution
to beneficiariies
is deemed to		 be
the fair value ofthose gifts at the time oftheir receipt and they are recognised
on receipt.
In the reporting
period
in which the stocks are distributed,
they are recognised as an
expense atthe carrying amount
ofthe stocks at distribution.
Donated goods for resale are measured
atfair value on initial recognition,
which isthe
expected pmceeds
from sale less the expected costs ofsale, and recognised
in 'Income
from other trading activities'
with the correspondmg
stock recognised
in the balance
sheet.
On its sale the value ofstock is charged against 'Income from other trading
activities' and the proceeds fiom
sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included
in the SoFA as incoming
resources when receivable.
GiRs in kind for use by the charity are included
in the SoFA as income from donations
when receivable.
Donated services and Donated services and facilities are included
in the SOFA when received at the value		 of
facilities the gifl to the chaiity provided
the value ofthe giR can be measured
reliably.
Donated services and facilities that are consumed
immediately
are recognised as income
with an equivalent
amount recognised as an expense under the appropnate
headmg		 in
the SOFA.
Support costs The charity has incurred
expenditure
on support costs.
Volunteer help The value ofany voluntary
help received is not mcluded
in the accounts
but is described
in the trustees'
annual
report.
Income from Interest, This is included
in the accounts when receipt is probable and the amount
receivable		 can
royalties
and		 royalties
and		 dividends be measured
reliably.
Income from membership Membership
subscnptions
received
in the nature ofa gifi are recognised
in Donations
subscrlptlons and Legacies.
Membership
subscriptions
which gives s member the right to buy services or other
benefits are recognised as income earned from the pmvision
ofgoods and services		 as
income from charitable
activities.
Settlement
claims		 ofinsurance Insurance
claims are only included
In the SoFA when the general income recognition
criteria are met (5.10to5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.
Investment
losses		 gains and This includes
any realised or unrealised
gains or losses on the sale ofinvestments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe
year.
2.3EXPENDITURE AND LIABILITIES
Liabilities are recognised
where it is more likely than not that there is a legal or
Liability recognition constructive
obligation
committing
the chariiy to pay out resources and the amount
obligation can be measured
with reasonable
certainty.		 ofthe
Governance and support Support costs have been allocated between governance
costs and other supporL
COStS Governance
costs comprise ag costs involving
public accountability
ofthe charity and its
compliance
with regulation
and good practica.
Support costs include central functions
and have been sfiocated to activity cost
categories
on a basis consistent
with the use of resources, eg allocating
properly costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with performance Where the charity gives a grant with conditions
for Its payment
being a specific level of
conditions service or output to be provided,
such grants sre only recognised
in the SoFAonce		 the
recipient ofthe grant hab provided
the specified service or output.
Grants payable without Where there are no conditions saaching to the grant that enables the donor chariity to
perfonnance conditions reagsticafiy
avoid the commitment,
a liability for the full funding
obligation
must be
recognised.
Redundancycost The charity made no redundancy
payments
during the reporting
period.
Deferred income . No material
item ofdeferred
income has been included
in the accounts.
Creditors The charity has creditors which are measured
at settlement
amounts
less any trade
discounts
A liability is measured
on recognition
at its historical cost and then subsequently
Provisions for liabilities measured
at the best estimate ofthe amount
required to settle the obligation at the
reporting date
Basicfinancial
instruments		 The charity accounts for basic financial
instruments
on initial recogniTion as per
paragraph
10.7FRS102SORP. Subsequent
measurement
is as per paragraphs
'l1.17
to 11.19,FRS102SORP.
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cost at least
use by charity
They are valued at cost.
The depreciation
rates and methods
used are disclosed
in note 14.
The chanty has intangible
fixed assets, that is, non-monetary
assets that do not have
Intangible
fixed assets		 physical subsbtnce
but are identifiable
and are controged
by the charity through
custody
or legal nghts.
The amortisation
rates snd methods
used are disclosed
in note 15.
They are valued at cost.
The charity has heritage assets, that is, non-monetary
assets with historic, artisfic,
Heritage assets scientific, technological,
geophysical
or environmental
qualities
that are held
and
maintained
principsfiy for their contribution
to knowledge
and culture.
The depreciation
rates and methods
used as disclosed
in note 15.
They are valued atcost.
Fixed asset investments
in quoted shares, traded bonds and similar investments
are
Investments valued at initially at cost and subsequently'at
fair value (their market value) at the year
end. The same treatment
is applied to unlisted
investments
unless fair value cannot be
measured
reliably
in which case it is measured
atcost less impairment.
Note 3 Incom e
Restricted
Analysis ofincome unrvstricted
funds		 income
funds		 Endowment
funds		 Totslrunds Prior year
6 K
Donations Donations and ifts
and legacies: Purback
Wareham		 network
PCC		 240
1 683		 1,683
Art for action 648 648
Wareham Rota Club 300 300
Warm Space grants-The Lions, Stoborough
Baptist Church
and		 Salisbury Diocese
3,730 3,730
Gift Aid
Le acies 3.000 3 000
General grants provided by government/other
charities staff furlough scheme.
8,659
Membership subscriptions and sponsorships
which are in substance donations
Donated oods, facilities and services
Other 1,237 1,237 2,466
Total 10,838 10,838 11,125
Charitable
activities:		 Communit cafe income 25,618 25,618 19,005
Hireoutof remises 1285 1 285 305
Warsham Town Council Tourist Info 600 600
Other 99 99 42
Total 27,602 27,602 19 352
Other trading
activities:
Other
Total
Income from Interestincome .
investments: Dividend income
Rental and leasin income
Other
Total
Separate
material item
of income
Total
Other: Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
for chari s own use
Gain on disposal ofa programme related
investment
Royalties from the exploitation of intellectual
rona 6 hts
Other
Total
TOTAL INCOME 38441 38,441 30 478
Other information:
An income in the prior year was unrestricted except for:
(please provide description and amounts)
Note 4 A nalysi s ofrec eipts of govern ment
gr		 ants
This year
Deson 'on E
Government grant 1
Government grant 2 NONE
Government grant 3
Other
Total
Last year
Description R
Government grant 1 Furlough Grant Scheme 659
Government grant 2 Dorset Council 8,000
Government grant 3
Other
Total 8,659
This ar Last year
Please provide details ofany
unfuÃlled
conditions and other
contingencies altaching to grants
that have been recognisedin income.
This ar Last year
Please give details ofother forms of
government assistance from' which
the charity has directly benefited.
Note 5 Donated goo ds, facilitie s and services
This year
f		 Last year
f
Seconded staff
Use of property
Other
NONE
This year Last ar
Please provide details ofthe
accounting
policy for		 the recognition
and valuation
ofdonated goods,
facilities and services.
Please provide details ofany
unfulfilled
conditions		 and other
contingencies
attaching
to.resources
from donated goods and services not
recognised
in income.
Please give details of other forms of
other donated goods and services not
recognised
in the accounts, eg
contribution
ofunpaid		 volunteers.
Note 6 Expenditure Expenditure Expenditure
This year Last year
Restricted Restricted
Ucrestricted lccome Endowment unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure
op raising		 funds:
Incurred
seeking donations
Incurred
seeking legacies
Incurred
seeking grants
Operating
membership		 schemes and social
lotteries
Staging fundraising events
Fudraising
agents
Total expenditure on raising funds
Expenditure
on charitable		 activities:
Cafe Staff 8.463 8.463 11.450 11,450
Insurance 4,646 4,646 4577 4,577
Food &Consumables 8,015 8015 6580 6,580
Tele hone 874 874 853 853
Utilities 5 458 5,458 2,389 2,389
Waste Removal 1,018 1,018 993 993
Repairs &upkeep 1,202 1,202 1,770 1,770
Suildin
Re airs		 7,902 7902
Lincenses 600 600 193 193
Warm S ace 204 204
Other 963 963 957 957
Total expenditure on charitable activities 39.345 39,345 29,762 29,762
Separate material item of expense
Total
Other
Total other expenditure
TOTAL EXPENDITURE 39,345 39,345 29,762 29,762
Analysis Analysis ofexpenditure on charitable activities
This ar Last year
Activity or programme Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 year Activities
undertaken
directly		 Grant
fundmg of
acttvdtes		 Support
Costs		 Total last
year
Activitv 1 39.345 39,345 29,762 29 762
Acgvi 2
Other
Total 39,345 39,345 29,762 29,762

was paid p lease en ter '0 'in the appropriate box(es).
This year Last year
K E
Independent examiner's fees nil nil
Assurance services other than independent examination nil nil
Tax advisory fees nil nil
Other fees (for example: financial advice, consultancy, accountancy services) paid nil nil
to the independent examiner

Please complete ifany red u ndancy or termination
paym		 ent is mad e in the period.
This year Last year
Total amount ofpayment
The nature ofthe payment (cash, asset
etc.)
This year Last year
The extent of redundancy funding at the balance sheet date
Please state the accounting policy for any redundancy or
termination
payments
Note 14 Tangible fixed Tangible fixed assets
Please complete this note ifthe charity has any tangible lixed assets
14.1 Cost or valuation
Freehold land 5 Othsrland 8 Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
At the beginning of 82,220 19,972 102,192
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe year 82,220 19,972 102,192
14.2 Depreciation and impairments
Basis SLor RB(Straight SLor RB SLor RB SLor RB SLorRB
Line or Reducing
Balance)
Rate
At beginning of the 82,220 19,972 102,192
year
Disposals
Depreciation
Impairment
Transfem
At end ofthe year 82,220 19,972 102,192
14.3Net book value
Net book value at the
beginning
of		 the year
Net book value at the
end ofthe year

Cash acash
equivalents		 Cash acash
equivalents		 Listed
investments		 Investment
properties		 Social
investments		 Other Total
Carrying
(fair)		 value at beginning of 11,314 11,314
period
Add: additions to investments during
period*
Leam disposals at carrying
value
Less: impairments
Add: Reversal of impairments
Add/(deduct): transfer in/(cut) in the
period
Add/(deduct): net gain/(loss) on
revaluation
Carrying
(fair)		 value at end ofyear 11,314 11,314
*Please specify additions
resulting		 from
acquisitions through business combinations, if
any.

17.3Ifyour charity holds investment properties, please complete the following note:
This year Last year
(i)
Explain the methods
and significant		 assumptions in
determining
the fair		 value ofinvestment property
held by the
charity
(ii)
Name or independent
valuer, ifapplicable,
and relevant
qualifications
(iii)
Provide details		 ofany restrictions on the ability to realise
investment
property		 or on the remittance
of income		 or
disposal proceeds
(iv)
Explain any contractual
obligations		 forthe purchase,
construction
ordevelopment
ofinvestment
property		 orfor
repairs, maintenance or enhancements

17.4 Please provide a bre akdown
of
Analysis ofcurrent asset investments
Cash orcash equivalents
Listed investments
Investment
properties
Social investments
Other investments
Total
Analysis ofcurrent asset invest ments This year Last year
Cash orcash equivalents
Listed investments
Investment
properties
Social investments
Other investments
Total
17.5Guarantees
This ar Last ar
Please provide details and amount ofany guarantee made to
or on behalf ofathird party
Name ofthe entity or entities benefitting from those
guarantees
Please explain how the guarantee furthers the chadity's aims

Stock Donated goods
Work in
For For resale For For resale progress
distribution distribution
Charitable activities:
Opening
Addedin period
Expensedin period
Impaired
Closing
Other trading activities:
Opening
Addedin period
Expensed in period
Impaired
Closing
Other:
Opening
Addedin period
Expensed in period
Impaired
Closing
Total this year
Total previous year
This eat Last ear
18.2
Please specify the carrying		 amount of
any stocks pledged as security for liabilities

Trade debtors
Prepayments and accrued income
Other debtors
NONE .This year Last year
R
Total

ed
in		 debtor s abov e)
This year Last year
Total

Note 24
Cash at bank and		 in hand
This year Last year
Short term cash investments (less than 3months maturity date)
Short term deposits 583 10,000
Cash at bank and on hand 10;731 2,219
Other
Total 11, 1 12, 9
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Amounts paid or benefit value
Name oftrustee Legal authority
(eg
order, governing		 Remuneration Pension
contribution		 Redundancy
(including
loss of		 Other TOTAL
document) office)lex
gratia
Please give details of why mmunerafion orother
employment benefits were paid.