OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-08-31-accounts

Legal and administrative information
Trustees' annual report 2-4
Independent
examiner's
report
Statement offinandal activities
Balance sheet
Notes tothe accounts 8-10

Unrestricted Unresuicted
2021 2020
Notes 6 E
Income from:
Client income 8,450 30,846
Donations
(including transport
donations) 3,079 2,667
11429 33,513
Expenditure
on:
Staff salaries 2 4,741
Other staff cosw induding training 43
Rent 4,500 6,650
Food Purchases 2,303 2,920
Activity and excursion costs 848 6,832
Vehide running costs 1,438
volunteer
travel expenses
19
Trustee travel expenses 824
Equipment 175
Repairs, renewals
and maintenance
632
Kitchen ILcleaning 26
Pdnting, postage
grstationery
17 60
Legal gr Professional 89 230
Independent
examination/accountancy
fees 360 534
Insumnce 483 462
Other costs 284 87
Depreciation 121
16~ 18,644
Net income/(expenditure) (AS) 14,869
Total funds brought forward 82,158 67,289
Total funds carded forward 77,653 82,158
Ag income and expenditure for the current and prior year was unrestdcted.
2021 2020
Notes 6 8
Tangible fixed assets 4 2,779
Current Assets
Ba(ance at bank and in cash 50,838 56507
Debtors 27,407 27,100
Total current assets 78+45 83,607
Creditors: amounts falling due within one year (3,371) (1,449)
Net culrellt assets 74,874 82,158
Total assets less current liabilities 77,653 82,158
Creditors: amounts falling due after one year
Total net assets
Represented
By
FUNDS
Unrestricted
income fund
77,653 82,158
77,653 82,158
1 Accounting
Policies
(a) General
Sheifield Gty Knights project is a chariitable
incorporation
organisation.
Inthe event that the charity iswound
up, the liabilily in reaped of
the guarantee
is Enil per member of the charity. The prindple
address
is given
in the charily information
on
page 1ofthese financial
stninlilents.
The accounts
(finanaal
statements)
have been prepared
in amordance
with the mlevant
version of the Statement
of Recommended
Practice applicable to charities
preparing
their acmunts
in accordance
with the Finandal
Reporting
Standard
applicable
in the UK and
Republic of Ireland (FRS102)and the Financial Reporbng Standard
applicable
in the United
Kingdom
and Republic ofIreland
(FRS102)and
the Charities Act 2011and UK Generally Accepted Acmuntlng
Pracfice. The aomunts
(finandal
statements)
have
been prepared to jive a
'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations
2008 only tothe extent required to provide a
'true and fair view'. This departure
has involved
following the relevant
version ofthe Statement of Remmmended
Practice applicable to
charinies
preparing
their acmunts
in accordance with the Financial
Reporting standard
applicable
in the UK and
Republic of Ireland
(FRs
102)rather than the Acmunting
and Reporting
by Charities: Statement of Recommended
Practice effecbve from 1Apriil 200S which has
since been withdrawn.
The financial statements
have taken advantage ofthe exemption to prepare aStatement ofCash Flows.
The charily meets the definition ofa public benefit entity as defined under FRS102.The finanda statements are presented
in sterling which
isthe functional
currencii ofthe*arity.
(b) Revenue ramgnition
Income is recognised
when the charity has entitlement
to the funds, any perFormance
iunditions
attached to the item(s) of income have
been met, it isprobable that the income will be received and the amount can be measured
reliably.
Donations are recognised
on a receivable basis.
Event income isrecognised
in the period in which the event took place.
(c) Expenditwe
and irreuwerable
yAT
Expenditure
is mmgnised
once them is a legal ormnstructive
obligabon to make a payment to a third party, it is
probable that settlement
will be required and the amount ofthe obligation can be measured
reliably.
Irremvera hie VAT ischarged as amst against the adivity for which the expenditure
was incurred.
(dj Tangible fixed assets
that
Ag items ofcapital expenditure
below ESDDare wrimen olfas incurred.
Individual
fixed assets mating
ESDD or more are capitalised
at cost and are depreciated
over their estimated
useful economic lives on a
suaight
line basis as fogows:
Motor vehides
4years suaight
line
(e) Cash and cash eqimmtents
eridenm
Cash and cash equivalents
compriise
cash on hand
and call deposits,
and other short-term
highly
liquid
Investments
that are rmdily
convertible toa known amount ofcash and are subject to an insignificant
nsk ofchange In value.
(fj Trade debtom
Trade debtors are amounts due from customers for merchandise
sold orservices performed
in the ordinary murse
ofbusiness.
Trade debtors are recognised
initially
at the transaction
priice. They are subsequently
measured
at amortised
mst using the effective
interest
method,
lem provision for impairment.
A provision
for the impairment
of trade debtors
is established
th company
will not be able tocollect ag amounts due acconling tothe original terms ofreceivables.
when there is objective
(g) Trade credffom
Trade creditors are obligations to pay for goods or services that have been acquired
in the ordinary
coume of
business
from supplier.
Accounts payable are dassified as current
liabiliifiies ifthe charity does not have an uncondifional
riight, atthe end ofthe reporting period, to
defer settlement ofthe creditor forat least twelve months after the reporting date. Ifthere isan unmnditional
right todefer settlement for
at least twelve months after the reporting date, they are presented
as noncurrent
liabilities.
Trade creditors are recognised
initially atthe transaction
priice and subsequently
measured at amortised
cost using the effective interest
method.
(h) Taxation
As a charity, Sheffield Gly Knights project is exempt from tax on income and gains falling within the available tax exempbons tothe extent
that these are applied to itscharitable objects. No taxcharges have arisen in the charity.
Analysis of staff costs, trustee remmeration and expenses. and the costofkey management pemonnel
Gross salary 4,614
Employer s Nl
Employer's agowance (SSS)
Employer's pension 127
4,741
2021
4
Gient debtors 8,469 4,600
Prepayments 18,900 22,500
Other debtors 22
27,100
6 Creditors: anmunts falgng due within one year
Arxruals 1298 1,449
Taxes and social security 133
Other creditors
Income received in advance 1,200
3371 1,449