## **Community Sports Partner CIO Notes to the Financial Statements for the period ended 31 October 2022** 

## **1 Accounting Policies** 

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) , the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. 

## **Incoming Resources** 

All incoming resources are included on the Statement of Financial Activites when the charity is legally entitiled to the income and the amount can be quantified with reasonable accuruacy, 

## **Resources expended** 

Expenditure is accounted for on an accruals basis and has been classified under headigns that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from tax on its charitable activities 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity.  Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements, 

## **2 Trustees Remuneration and benefits** 

There were no Trustees remuneration or other benefits for the period ended 31 October 2022 

## **Trustees Expenses** 

There were no trustees expenses paid for the period ended 31 October 2022 

## **3 Creditors: Amounts falling due within 1 year** 

||||**2021**||**2022**|
|---|---|---|---|---|---|
||||**£**||**£**|
|Other creditors||||||
|**Movement in funds**||||||
||**Net movement**||**At**|**At**||
||**in funds**|**31.10.21**||**31.10.22**||
||||**£**||**£**|
|**Unrestricted fund**||||||
|General fund|-|||||
|**Total funds**||||||
||||||49.|
||||61.6||61|
||||1|||
|Net movement in funds, included in the above are as follows:||||||
|**Unrestricted fund**<br>General fund|Incoming<br>resources|Resources<br>expended||Movement in<br>funds||
|**Total funds**||)||||



## **4 Movement in funds** 



## **Community Sports Partners CIO Detailed statement of Financial Activities for the period ended 31 October 2022** 

||**2021**|**2022**|
|---|---|---|
|**Incoming Resources from charitable activities**|||
|Grants|0|0|
|**Governance costs**|0|0|
|Accountancy|0|0|
|**Support costs/management**|0|0|
|Insurance|||
|Postage & stationery|||
|Advertising|||
|Training costs||12|
|Bank|||
|Charges|||
||||
||||
|Total resources expended|||
|Net expenditure||12|