**REGISTERED CHARITY NUMBER: 1153219**
**LUNA’S LITTLE STARS FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023**
Robert Clow & Co Chartered Accountants Hartfield Place 40 - 44 High Street Northwood Middlesex HA6 1BN
**REGISTERED CHARITY NUMBER: 1153219**
## **LUNA’S LITTLE STARS FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023**
|**_Contents_**|**_Page_**|
|---|---|
|Legal and administrative information|1|
|Independent Examiner’s Report|2|
|Report of the Trustees|3 – 4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes forming part of the Financial Statements|7|
|Detailed Statement of Financial Activities|8|
**REGISTERED CHARITY NUMBER: 1153219**
## **LUNA’S LITTLE STARS REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE PERIOD ENDED 31 MARCH 2023**
## _**Administrative information**_
|**Charity Name**|Luna’s Little Stars|
|---|---|
|**Charity Number**|1153219|
|**Principal Office**|30 Dover Way, Croxley Green, Rickmansworth, Hertfordshire, WD3|
||3SD|
|**Accountants**|Robert Clow & Co, Hartfield Place, 40-44 High Street, Northwood,|
||Middlesex, HA6 1BN|
|**Bankers**|HSBC|
Page 1
**REGISTERED CHARITY NUMBER: 1153219**
## **LUNA’S LITTLE STARS INDEPENDENT EXAMINER’S REPORT FOR THE PERIOD ENDED 31 MARCH 2023**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
**Basis of independent examiner’s statement**
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 the 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** In connection with my examination, no matter has come to my attention **statement** 1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act;
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 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.
## **Signed:**
**Robert Clow**
**Date** : 23 November 2023
Page 2
**REGISTERED CHARITY NUMBER: 1153219**
## **LUNA’S LITTLE STARS REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023**
## **Trustees’ Annual Report**
## **Administrative Information**
The Trustees are elected in accordance with the Constitution of the Charity.
The following are the Trustees for the period ended 31 March 2023:
Lucy Petagine Wendy Attwood Joanna Rita
Chairman Honorary Secretary Honorary Treasurer
Any queries about the accounts should be put in writing and sent to the Honorary Treasurer prior to the AGM.
The address for all correspondence is:
30 Dover Way Croxley Green Rickmansworth Hertfordshire WD3 3SD
Page 3
**REGISTERED CHARITY NUMBER: 1153219**
## **LUNA’S LITTLE STARS REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2023**
## **Objectives of the Association**
**1.** To provide comfort and treats for children with terminal brain tumors living in Buckinghamshire, Hertfordshire, Bedfordshire and Essex.
**2.** To provide support to families with children suffering from terminal brain tumors.
**3.** To raise funds for the above purposes and defray such reasonable expenses as may arise and be approved by the Committee.
## **Review of Activities for the Last Year**
During the year donations totalling £6,039 were received.
In addition £7,680 was raised from fund raising activities. Our aim is to continue to raise funds in order to help children with terminal brain tumours and their families. During the year Charitable Grants amounting to £10,757 were made.
Lucy Petagine
Chairman
Page 4
**REGISTERED CHARITY NUMBER: 1153219**
## **LUNA’S LITTLE STARS STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2023**
|**Notes**
**Incoming resources**
**Incoming resources**
**from generating funds**
Voluntary income
2
Investment income
Total incoming resources
**Resources expended**
Charitable activities
3
Total resources
expended
**Net incoming resources**
**Reconciliation of funds**
Total funds brought
forward
Total funds carried
forward|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2023**
**2023**
**£**
**£**
**£**
30,701
-
30,701
-
-
-
30,701
-
30,701
28,620
-
28,620
28,620
-
28,620
2,081
-
2,081
79,547
-
79,547
**81,628**
-
**81,628**|**Total**
**Funds**
**2022**
**£**
3,692
-|
|---|---|---|
|||3,692|
|||2,386|
|||2,386|
|||1,306|
|||78,241
**79,547**|
The Statement of Financial Activities includes all gains and losses in the period. All incoming resources and resources expended derive from continuing activities.
Page 5
**REGISTERED CHARITY NUMBER: 1153219**
## **LUNA’S LITTLE STARS BALANCE SHEET AS AT 31 MARCH 2023**
|**Current assets**
Stock
Cash at bank
Prepayments
Total current assets
**Liabilities**
Creditors
Accruals
**Net current assets**
**Accumulated Fund**
Balance brought forward
Surplus for the Year
**Total Funds**|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**2023**
**2023**
**£**
**£**
**£**
15
-
15
82,213
-
82,213
-
-
-
82,228
-
82,228
-
-
-
(600)
-
(600)
**81,628**
**-**
**81,628**
79,547
-
79,547
2,081
-
2,081
**81,628**
-
**81,628**|**Total**
**Funds**
**2022**
**£**
15
76,233
3,599|
|---|---|---|
|||79,847
(300)|
|||**79,547**|
|||78,241
1,306|
|||**79,547**|
These financial statements are prepared in accordance with the Statement of Recommended Practice: Charities SORP (FRS 102).
_Approved by the Trustees on 23 November 2023 and signed on its behalf by:_
Joanna Rita
Honorary Treasurer
Page 6
**LUNA’S LITTLE STARS NOTES TO ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2023**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period.
## **1.1 Basis of accounting**
- The financial statements have been prepared on the basis of historic cost in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005) and with Accounting Standards.
- **1.2 Fund accounting** Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.
## **1.3 Incoming resources**
All income is accounted for as it is received.
## **1.4 Resources expended**
- All costs are allocated between the expenditure categories designed to reflect the use of the resource. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for the achievement of its objectives.
Expenditure includes any related VAT as this cannot be recovered.
## **2. Voluntary income**
|Donations
Income from Ball
Sales/Fundraising|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**2023**
**Funds**
**2023**
**Funds**
**2023**
**Funds**
**2022**
**£**
**£**
**£**
**£**
6,039
-
6,039
985
24,016
-
24,016
-
985
-
985
2,707
31,040
-
31,040
3,692|
|---|---|
## **3. Taxation**
As a charity, Luna’s Little Stars is exempt from tax on income and gains to the extent that these are applied to its charitable activities. No tax charge has arisen in the Charity.
Page 7
**LUNA’S LITTLE STARS NOTES TO ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2023**
|**31.3.2023**
**£**
**£**
**Net income per activity**
Donations
6,039
Income from Ball
7,034
Sundry Income
646
Charitable Grants
(10,757)
2,962
**Expenditure**
Accountancy
456
Website costs
132
Postage and stationery etc.
293
(881)
**Balance of Income over Expenditure**
,2,081|**31.3.2022**
**£**
985
-
1,282
(447)
150
102
262
|
**£**
1,820
(514)|
|---|---|---|
|||, 1,306|
Page 8