| OR THE YEAR E | NDED 3 | 1AUGUST 2023 | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2023 | 2022 | ||
| Notes | f | f | f | f | |
| Income from: | |||||
| Donations | 2 | 1,151 | 1,151 | 1,938 | |
| Charitable activities |
3 | 32,121 | (190) | 31,931 | 32,719 |
| Totalincome | 33,272 | (190) | 33,082 | 34,657 | |
| Expenditure on: | |||||
| Raising funds | 671 | 671 | 356 | ||
| Charitable activities |
5 | 36,780 | 1,517 | 38,297 | 26,988 |
| Tota I resources | |||||
| expended | 37,451 | 1,517 | 38,968 | 27,344 | |
| Gross transfers | |||||
| between funds |
|||||
| Net | |||||
| income/movement | |||||
| in funds | (4,179) | (1,707) | (5,886) | 7,313 | |
| Fund balances at 1 | |||||
| September 2022 | 428,041 | 14,740 | 442,781 | 435,468 | |
| Fund balances at | |||||
| 31August 2023 | 423,862 | 13,033 | 436,895 | 442,781 |
| S AT31 | AUGU | ST 2023 | ||||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| Notes | ||||||
| Fixed Assets | ||||||
| Tangible assets | 9 | 347,089 | 280,714 | |||
| Investments | 10 | 10 | 10 | |||
| 347,099 | 280,724 | |||||
| Current assets | ||||||
| Debtors | 12 | 102,127 | 93,881 | |||
| Cash at bank and | ||||||
| in hand | 52,395 | 140,102 | ||||
| 154,522 | 233,983 | |||||
| Creditors: | ||||||
| amounts falling |
||||||
| due within | one | |||||
| year | 14 | j1~5,134 | 21,734 | |||
| Net current | ||||||
| assets | 139,388 | 212,249 | ||||
| Creditors: | ||||||
| amounts falling |
||||||
| due after one | ||||||
| year | 13 | (49,592) | (50,192) | |||
| Net assets | 436,895 | 442,781 | ||||
| Income funds | ||||||
| Restricted | funds | 13,033 | 14,740 | |||
| Designated | funds | 15 | 101,076 | 98,692 | ||
| General | ||||||
| Unrestricted | ||||||
| funds | 322,786 | 329,349 | ||||
| 423,862 | 428,041 | |||||
| 436,895 | 442,781 |
| 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|
| Notes | |||||||
| Cash flows from | |||||||
| operating | activities | ||||||
| Cash (utlilised in)/ |
|||||||
| generated | from | ||||||
| operations | (8,243) | ||||||
| Net cash | used in | ||||||
| investing | activities | ||||||
| Purchase | ofassets | (80,464) | |||||
| Financing | activities | ||||||
| Net | |||||||
| increase/(decrease) | |||||||
| in borrowings | 1,000 | 50,192 | |||||
| Net cash | |||||||
| generated | |||||||
| from/(used | in) | ||||||
| financing | activities | 1,000 | |||||
| Net | |||||||
| increase/(decrease) | |||||||
| in cash and cash | |||||||
| equivalents | (87,707) | ||||||
| Cash and | cash | ||||||
| equivalents | at | ||||||
| beginning | ofyear | 140,102 | |||||
| Cash and | cash | ||||||
| equivalents at end |
|||||||
| ofyear | 52,395 |
| Oonations | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| funds | funds | 2023 | 2022 | |
| Donations | ||||
| and gifts | 1,151 | 1,151 | 1,938 | |
| 1,151 | 1,151 | 1,938 | ||
| For the | ||||
| year ended | ||||
| 31August | ||||
| 2022 | 1,938 | 1,938 |
| Charitable a |
ctivities | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Sales within | ||||
| charitable | ||||
| activities | 31,931 | 32,719 | ||
| Analysis | ||||
| by fund | ||||
| Unrestricted | ||||
| funds | 32,121 | |||
| Restricted | ||||
| funds | (190) | |||
| 31,931 | ||||
| For the | ||||
| year ended | ||||
| 31August | ||||
| 2022 | ||||
| Unrestricted | ||||
| funds | 28,812 | |||
| Restricted | ||||
| funds | 3,907 | |||
| 32,719 | ||||
| Expenditure | on raising funds | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | 2023 | 2022 | |
| Fundraising | ||||
| and | ||||
| publicity | 671 | 671 | 356 | |
| 671 | 671 | 356 | ||
| Forthe | ||||
| year ended | ||||
| 31 August | ||||
| 2022 | 356 | 356 |
| FOR THE YE | AR ENDED 31AUGU | ST 2023 | |||
|---|---|---|---|---|---|
| 9Tangible fixed | assets | ||||
| Leasehold | Plant and | Fixtures | Total | Total | |
| improvements | machinery | and | 2023 | 2022 | |
| fittings | |||||
| Cost | |||||
| At 1 | |||||
| September | |||||
| 2021 | |||||
| 299,713 | 1,200 | 714 | 301,627 | 300,427 | |
| Additions | 6,350 | 74,114 | 80,464 | 1,200 | |
| At 31 | |||||
| AUGUST | |||||
| 2023 | 299,713 | 7,550 | 74,828 | 382,091 | 301,627 |
| Depreciation | |||||
| At 1 | |||||
| September | |||||
| 2021 | 19,980 | 250 | 683 | 20,913 | 15,490 |
| Charge for | |||||
| year | 4,995 | 565 | 8,529 | 14,089 | 5,423 |
| At 31 | |||||
| AUGUST | |||||
| 2023 | 24,975 | 815 | 9,212 | 35,002 | 20,913 |
| Carrying | |||||
| amount | |||||
| At 31 August | |||||
| 2023 | |||||
| 274,738 | 6,735 | 65,616 | 347,089 | ||
| At 31 August | |||||
| 2022 | 279,733 | 950 | 31 | 280,714 |
| 0Fixed asset | investments | ||
|---|---|---|---|
| Other | |||
| investments | |||
| Cost or | |||
| valuation | |||
| At 1 | |||
| September | |||
| 2022 and 31 | |||
| August 2023 | 10 | ||
| Carrying | |||
| amount | |||
| At 31 August | |||
| 2023 | 10 | ||
| At 31 August | |||
| 2022 | 10 | ||
| Other | |||
| investments | 2023 | 2022 | |
| comprise: | Notes | ||
| Investments | |||
| in | |||
| subsidiaries | 18 | 10 | 10 |
| 11Financi | al instruments |
||
|---|---|---|---|
| 2023 | 2022 | ||
| Carrying | amount | ||
| offinancial | |||
| assets | |||
| Debt instruments | |||
| measured | at | ||
| amortised | cost | 102,127 | 93,881 |
| Carrying | amount | ||
| offinancial | |||
| liabilities | |||
| Measured | at | ||
| amortised | cost | 64,726 | 71,926 |
| 12Debtors | |||
| 2023 | 2022 | ||
| Amounts | falling | ||
| due within one | |||
| year: Trade debtors |
43 | ||
| Amounts | due from | ||
| associate | |||
| undertakings | 99,289 | 91,661 | |
| Prepay ments Other debtors |
684 2,111 |
771 1,449 |
|
| 102,127 | 93,881 | ||
| 13Loans | and overdrafts | ||
| 2023 | 2022 | ||
| Loans | 49,592 | 50,192 | |
| Payable year |
within one | 1,600 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| f. | ||||||
| Bank overdrafts | ||||||
| and loans | 1,600 | |||||
| Trade creditors | 1,819 | 461 | ||||
| Other creditors | 4,661 | 12,923 | ||||
| Accruals and | ||||||
| deferred income |
7,054 | 8,350 | ||||
| 15,134 | 21,734 | |||||
| 5Designated | funds | |||||
| Balance at | Balance | |||||
| 1 | at 31 | |||||
| September | Incoming | Resources | August | |||
| 2022 | resources | expended | 2023 | |||
| E | ||||||
| Club | ||||||
| development | ||||||
| funds | 98,692 | 2,384 | 101,076 | |||
| 98,692 | 2,384 | 101,076 | ||||
| 6Analysis of | net assets | between funds | ||||
| Unrestricted | Restricted | |||||
| Funds | Funds | Total | ||||
| Fund balances | ||||||
| at 31 August | ||||||
| 2023 are | ||||||
| represented | by: | |||||
| Tangible assets | 347,089 | 347,089 | ||||
| investments | 10 | 10 | ||||
| Current | ||||||
| assets/(liabilities) | 127,955 | 13,033 | 140,988 | |||
| Long term | ||||||
| liabilities | (51,192) | (51,192) | ||||
| 423,862 | 13,033 | 436,895 |
| Details ofthe ch | arity's | sub | sidiaries at |
31 August 2 | 023 are as follows: | ||
|---|---|---|---|---|---|---|---|
| Class of | |||||||
| Registered | Nature of | shares | %Held | ||||
| office | business | held | Direct | ||||
| ARFC Trading | Trading | Ordinary | |||||
| Limited | UK | company | shares | 100 | |||
| Investments in subsidiaries |
are stated | at cost. | |||||
| 19Cash generated | from | operations | |||||
| 2023f | 2022 F |
||||||
| (Deficit)/Surplus | for | ||||||
| the year | (5,886) | 7,313 | |||||
| Add non cash | items | 14,089 | 5,423 | ||||
| (Increase)/Decrease | |||||||
| in debtors | (8,246) | (12,373) | |||||
| Increase/(Decrease) | |||||||
| in creditors | (6,904) | 7,596 | |||||
| Increase/(Decrease) | |||||||
| in deferred income |
(1,296) | (730) | |||||
| Cash (utilised | |||||||
| in)/generated | from | ||||||
| operations | 8,243 | 7,229 |