REGISTERED COMPANY NUMBER: 08735450 (England and Wales) REGISTERED CHARITY NUMBER: 1155283
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2020
FOR
JMHA NORTH WEST
Wyatt, Morris, Golland Ltd Park House 200 Drake Street Rochdale Lancashire OL16 1PJ
JMHA NORTH WEST
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2020
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Statement of Financial Activities | 2 | ||
| Balance Sheet | 3 | ||
| Notes to the Financial Statements | 4 | to | 7 |
| Detailed Statement of Financial Activities | 8 |
JMHA NORTH WEST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 5 April 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08735450 (England and Wales)
Registered Charity number
1155283
Registered office
9 Hollowsfarm Avenue Rochdale Lancashire OL12 6LY
Trustees
M C W Camden-clarke Company Director Mrs J G Camden-clarke Company Director
Company Secretary
M C W Camden-clarke
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Trustee
Page 1
JMHA NORTH WEST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2020
| 2020 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,944 EXPENDITURE ON Raising funds 2 - Other 4,331 Total 4,331 NET INCOME/(EXPENDITURE) (1,387) RECONCILIATION OF FUNDS Total funds brought forward 1,938 TOTAL FUNDS CARRIED FORWARD 551 |
2019 Total funds £ 17,029 16,738 - |
|---|---|
| 16,738 | |
| 291 1,647 |
|
| 1,938 |
The notes form part of these financial statements
Page 2
JMHA NORTH WEST
BALANCE SHEET 5 APRIL 2020
| 2020 | 2019 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank | 551 | 1,938 | |
| NET CURRENT ASSETS | 551 | 1,938 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 551 | 1,938 | |
| NET ASSETS | 551 | 1,938 | |
| FUNDS | 5 | ||
| Unrestricted funds | 551 | 1,938 | |
| TOTAL FUNDS | 551 | 1,938 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2020 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 3
JMHA NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings 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 corporation 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. RAISING FUNDS
Investment management costs
| Investment management costs | |||
|---|---|---|---|
| 2020 | 2019 | ||
| £ | £ | ||
| Support costs | - | 16,738 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2020 nor for the year ended 5 April 2019.
Trustees' expenses
| Trustees' expenses | ||
|---|---|---|
| 2020 | 2019 | |
| £ | £ | |
| Trustees' expenses | 4,331 | 16,738 |
continued...
Page 4
JMHA NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2020
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
5.
| Unrestricted | |||
|---|---|---|---|
| fund | |||
| £ | |||
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 17,029 | ||
| EXPENDITURE ON | |||
| Raising funds | 16,738 | ||
| NET INCOME | 291 | ||
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 1,647 | ||
| TOTAL FUNDS CARRIED FORWARD | 1,938 | ||
| MOVEMENT IN FUNDS | |||
| Net | |||
| movement | At | ||
| At 6.4.19 | in funds | 5.4.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,938 | (1,387) | 551 |
| TOTAL FUNDS | 1,938 | (1,387) | 551 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 2,944 | (4,331) | (1,387) |
| TOTAL FUNDS | 2,944 | (4,331) | (1,387) |
Page 5
continued...
JMHA NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2020
5. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | ||
|---|---|---|
| movement | At | |
| At 6.4.18 | in funds | 5.4.19 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 1,647 |
291 | 1,938 |
| TOTAL FUNDS 1,647 |
291 | 1,938 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 17,029 |
(16,738) | 291 |
| TOTAL FUNDS 17,029 |
(16,738) | 291 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 6.4.18 | in funds | 5.4.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 1,647 | (1,096) | 551 |
| TOTAL FUNDS | 1,647 | (1,096) | 551 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 19,973 | (21,069) | (1,096) |
| TOTAL FUNDS | 19,973 | (21,069) | (1,096) |
Page 6
continued...
JMHA NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2020
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2020.
Page 7
JMHA NORTH WEST
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|
| FOR THE YEAR ENDED 5 APRIL 2020 | ||
| 2020 | 2019 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 2,944 | 17,029 |
| Total incoming resources | 2,944 | 17,029 |
| EXPENDITURE | ||
| Support costs | ||
| Management | ||
| Trustees' expenses | 4,331 | 16,738 |
| Total resources expended | 4,331 | 16,738 |
| Net (expenditure)/income | (1,387) | 291 |
This page does not form part of the statutory financial statements
Page 8