| Tax liability | |||||
|---|---|---|---|---|---|
| Net corporation | tax payable | 0.00 | |||
| Tax on loans to | participators | 0.00 | |||
| Total corporation | tax payable | 0.00 | |||
| Tax payable, tax payments | and tax refunds | ||||
| Date | Tax payable | (Paid)/ | Bal nce | ||
| refunded | |||||
| Tax payable | 01/05/2023 | 0.00 | |||
| .00 |
| Page | ||||||
|---|---|---|---|---|---|---|
| Trustees' annual report (incorporating |
the | director's | report) | |||
| Independent examiner's report |
to the | trustees | ||||
| Statement of financial |
activities | (including | income and | |||
| expenditure account) |
||||||
| Statement of financial |
position | |||||
| Notes to the financial | statements |
| 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| funds | Total funds | Total funds | ||||
| Note | ||||||
| Income and endowments | ||||||
| Donations and legacies Charitable activities Investment income |
4,295 73,119 |
4,295 73,119 |
772 79,510 |
|||
| 1 | ||||||
| Total income | 77,415 | 77,415 | 80,282 | |||
| Expenditure | ||||||
| Expenditure on charitable |
activities | 8,9 | 95,521 | 95,521 | 75,728 | |
| Total expenditure | 95,521 | 95,521 | 75,728 | |||
| Net (expenditure)/income | and net movement | in funds | (18,106) | (18,106) | 4,554 | |
| Reconciliation offunds |
||||||
| Total funds brought | forward | 43,352 | 43,352 | 38,798 | ||
| Total funds carried | forward | 25,246 | 25,246 | 43,352 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Fixed assets | Note | |||
| Tangible fixed assets | 14 | 2,006 | 2,434 | |
| Current assets | ||||
| Debtors Cash at bank and in hand |
15 | 1,750 27,250 |
2,201 40,251 |
|
| 29,000 | 42,452 | |||
| Creditors: amounts | falling due within one year | 16 | 5,760 | 1,534 |
| Net current assets | 23,240 | 40,918 | ||
| Total assets less current liabilities | 25,246 | 43,352 | ||
| Net assets | 25,246 | 43,352 | ||
| Funds ofthe charity | ||||
| Unrestricted funds |
25,246 | 43,352 | ||
| Total charity funds | 17 | 25,246 | 43,352 |
| Ye | ar ended 31July 2022 | |
|---|---|---|
| 3. | Accounting policies (continued) |
|
| Fund accounting | ||
| Unrestricted funds are available for use at the discretion of the trustees to further any of charity's purposes. |
the | |
| Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. |
||
| Restricted funds are subjected to restrictions on their expenditure declared by the donor through the terms of an appeal, and fall into one of two sub-classes: restricted income funds endowment funds. |
or or |
|
| Incoming resources | ||
| All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: |
||
| income from donations or grants is recognised when there is evidence of entitlement to gift, receipt is probable and its amount can be measured reliably. |
the | |
| legacy income is recognised when receipt is probable and entitlement is established. |
| 5. | Donation | s | a | nd legacies | |||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Donations | |||||||||
| Donations | 739 | 739 | 452 | 452 | |||||
| Grants | |||||||||
| Covid-19 | Grant | 3,556 | 3,556 | 320 | 320 | ||||
| 4,295 | 4,295 | 772 | 772 | ||||||
| 6. | Charitable | activities | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Other income | from charitable | activities | 73,119 | 73,119 | 79,510 | 79,510 | |||
| 7. | Investment | income | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Bank interest | receivable type | 1 | 1 | 1 | E | ||||
| 8. | Expenditure | on charitable activities by fund type | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Playgroup activities Support costs |
92,918 2,603 |
92,918 2,603 |
74,053 1,675 |
74,053 1,675 |
|||||
| 95,521 | 95,521 | 75,728 | 75,?28 |
| 9. | Expenditure | on charitab | le acti | vities by activity type | |||
|---|---|---|---|---|---|---|---|
| Activities | |||||||
| undertaken | Total funds | Total fund | |||||
| directly Support | costs | 2022 | 2021 | ||||
| Playgroup activities Governance costs |
92,918 | 2,603 | 92,918 2,603 |
74,053 1,675 |
|||
| 92,918 | 2,603 | 95,521 | 75,728 | ||||
| 10. | Net (expenditure)/income | ||||||
| Net (expenditure)/income | is stated after charging/(crediting): | ||||||
| 2022 | 2021 | ||||||
| Depreciation | of tangible fixed assets | 1,308 | 1,345 | ||||
| 11. | Independent | examination | fees | ||||
| 2022 | 2021 | ||||||
| Fees payable | to the independent | examiner for: | |||||
| Independent | examination | of the financial statements | 650 |
| Equipment | ||||
|---|---|---|---|---|
| Cost | ||||
| At 1 August 2021 Additions |
20,898 | |||
| 880 | ||||
| At 31 July 2022 | 21,778 | |||
| Depreciation | ||||
| At 1 August 2021 Charge for the year |
18,464 1,308 |
|||
| At 31July 2022 | 19,772 | |||
| Carrying amount |
||||
| At 31July 2022 | 2,006 | |||
| At 31 July 2021 | 2,434 | |||
| 15. | Debtors | |||
| 2022 | 2021 | |||
| Trade debtors Prepayments and accrued income Other debtors |
470 560 720 |
1,650 551 |
||
| 1,750 | 2,201 | |||
| 16. | Creditors: amounts | falling due within one year | ||
| 2022 | 2021 | |||
| Trade creditors Accruais and deferred income Social security and other taxes |
4,603 1,000 157 |
924 510 100 |
||
| 5,760 | 1,534 |
| At 1 August | At | ||||
|---|---|---|---|---|---|
| 2021 | Income | Expenditure | 31July 2022 | ||
| General funds | 43,352 | ?7,415 | (95,521) | 25,246 | |
| At 1 August | At | ||||
| 2020 | Income | Expenditure | 31 July 2021 | ||
| General funds | 38,798 | 80,282 | (75,728) | 43,352 | |
| Analysis of net assets between funds | |||||
| Unrestricted | Total Funds | ||||
| Funds | 2022 | ||||
| Tangible fixed assets Current assets Creditors less than 1 year |
2,006 29,000 (5,760) |
2,006 29,000 (5,760) |
|||
| Net assets | 25,246 | 25,246 | |||
| Unrestricted | Total Funds | ||||
| Funds | 2021 | ||||
| Tangible fixed assets Current assets Creditors less than 1 year |
2,434 42,632 (1,714) |
2,434 42,632 (1,714) |
|||
| Net assets | 43,352 | 43,352 |
| Page | ||||||
|---|---|---|---|---|---|---|
| Trustees' annual report (incorporating |
the | director's | report) | |||
| Independent examiner's report |
to the | trustees | ||||
| Statement of financial |
activities | (including | income and | |||
| expenditure account) |
||||||
| Statement of financial |
position | |||||
| Notes to the financial | statements |
| 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| funds | Total funds | Total funds | ||||
| Note | ||||||
| Income and endowments | ||||||
| Donations and legacies Charitable activities Investment income |
4,295 73,119 |
4,295 73,119 |
772 79,510 |
|||
| 1 | ||||||
| Total income | 77,415 | 77,415 | 80,282 | |||
| Expenditure | ||||||
| Expenditure on charitable |
activities | 8,9 | 95,521 | 95,521 | 75,728 | |
| Total expenditure | 95,521 | 95,521 | 75,728 | |||
| Net (expenditure)/income | and net movement | in funds | (18,106) | (18,106) | 4,554 | |
| Reconciliation offunds |
||||||
| Total funds brought | forward | 43,352 | 43,352 | 38,798 | ||
| Total funds carried | forward | 25,246 | 25,246 | 43,352 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Fixed assets | Note | |||
| Tangible fixed assets | 14 | 2,006 | 2,434 | |
| Current assets | ||||
| Debtors Cash at bank and in hand |
15 | 1,750 27,250 |
2,201 40,251 |
|
| 29,000 | 42,452 | |||
| Creditors: amounts | falling due within one year | 16 | 5,760 | 1,534 |
| Net current assets | 23,240 | 40,918 | ||
| Total assets less current liabilities | 25,246 | 43,352 | ||
| Net assets | 25,246 | 43,352 | ||
| Funds ofthe charity | ||||
| Unrestricted funds |
25,246 | 43,352 | ||
| Total charity funds | 17 | 25,246 | 43,352 |
| Ye | ar ended 31July 2022 | |
|---|---|---|
| 3. | Accounting policies (continued) |
|
| Fund accounting | ||
| Unrestricted funds are available for use at the discretion of the trustees to further any of charity's purposes. |
the | |
| Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. |
||
| Restricted funds are subjected to restrictions on their expenditure declared by the donor through the terms of an appeal, and fall into one of two sub-classes: restricted income funds endowment funds. |
or or |
|
| Incoming resources | ||
| All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: |
||
| income from donations or grants is recognised when there is evidence of entitlement to gift, receipt is probable and its amount can be measured reliably. |
the | |
| legacy income is recognised when receipt is probable and entitlement is established. |
| 5. | Donation | s | a | nd legacies | |||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Donations | |||||||||
| Donations | 739 | 739 | 452 | 452 | |||||
| Grants | |||||||||
| Covid-19 | Grant | 3,556 | 3,556 | 320 | 320 | ||||
| 4,295 | 4,295 | 772 | 772 | ||||||
| 6. | Charitable | activities | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Other income | from charitable | activities | 73,119 | 73,119 | 79,510 | 79,510 | |||
| 7. | Investment | income | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Bank interest | receivable type | 1 | 1 | 1 | E | ||||
| 8. | Expenditure | on charitable activities by fund type | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||
| Funds | 2022 | Funds | 2021 | ||||||
| Playgroup activities Support costs |
92,918 2,603 |
92,918 2,603 |
74,053 1,675 |
74,053 1,675 |
|||||
| 95,521 | 95,521 | 75,728 | 75,?28 |
| 9. | Expenditure | on charitab | le acti | vities by activity type | |||
|---|---|---|---|---|---|---|---|
| Activities | |||||||
| undertaken | Total funds | Total fund | |||||
| directly Support | costs | 2022 | 2021 | ||||
| Playgroup activities Governance costs |
92,918 | 2,603 | 92,918 2,603 |
74,053 1,675 |
|||
| 92,918 | 2,603 | 95,521 | 75,728 | ||||
| 10. | Net (expenditure)/income | ||||||
| Net (expenditure)/income | is stated after charging/(crediting): | ||||||
| 2022 | 2021 | ||||||
| Depreciation | of tangible fixed assets | 1,308 | 1,345 | ||||
| 11. | Independent | examination | fees | ||||
| 2022 | 2021 | ||||||
| Fees payable | to the independent | examiner for: | |||||
| Independent | examination | of the financial statements | 650 |
| Equipment | ||||
|---|---|---|---|---|
| Cost | ||||
| At 1 August 2021 Additions |
20,898 | |||
| 880 | ||||
| At 31 July 2022 | 21,778 | |||
| Depreciation | ||||
| At 1 August 2021 Charge for the year |
18,464 1,308 |
|||
| At 31July 2022 | 19,772 | |||
| Carrying amount |
||||
| At 31July 2022 | 2,006 | |||
| At 31 July 2021 | 2,434 | |||
| 15. | Debtors | |||
| 2022 | 2021 | |||
| Trade debtors Prepayments and accrued income Other debtors |
470 560 720 |
1,650 551 |
||
| 1,750 | 2,201 | |||
| 16. | Creditors: amounts | falling due within one year | ||
| 2022 | 2021 | |||
| Trade creditors Accruais and deferred income Social security and other taxes |
4,603 1,000 157 |
924 510 100 |
||
| 5,760 | 1,534 |
| At 1 August | At | ||||
|---|---|---|---|---|---|
| 2021 | Income | Expenditure | 31July 2022 | ||
| General funds | 43,352 | ?7,415 | (95,521) | 25,246 | |
| At 1 August | At | ||||
| 2020 | Income | Expenditure | 31 July 2021 | ||
| General funds | 38,798 | 80,282 | (75,728) | 43,352 | |
| Analysis of net assets between funds | |||||
| Unrestricted | Total Funds | ||||
| Funds | 2022 | ||||
| Tangible fixed assets Current assets Creditors less than 1 year |
2,006 29,000 (5,760) |
2,006 29,000 (5,760) |
|||
| Net assets | 25,246 | 25,246 | |||
| Unrestricted | Total Funds | ||||
| Funds | 2021 | ||||
| Tangible fixed assets Current assets Creditors less than 1 year |
2,434 42,632 (1,714) |
2,434 42,632 (1,714) |
|||
| Net assets | 43,352 | 43,352 |