| Page | ||
|---|---|---|
| Charity Information |
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| Trustees Annual Report |
2-5 | |
| Independent Examiners |
Report | |
| Statement of Financial Activities |
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| Balance Sheet | ||
| Statement ofCash Flows | ||
| Notes to the accounts | 10-20 |
| Unrestricted | Restricted | 2020 Total | 2019Total | |||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |||
| Notes | F | E | ||||
| Income from: Donations Other trading activities Other income Charitable activities |
184,298 52,139 4,422 78 149 |
193,517 | 377,815 52,139 4,422 78,149 |
618,642 64,716 4,286 64,474 |
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| Total Income | 319,QQ8 | 193,517 | 512,525 | 752,118 | ||
| Raising funds Charitable activities |
152,205 155188 |
164,135 | 152,205 319,323 |
168,591 472,788 |
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| Total expenditure | 307,393 | 164,135 | 471,528 | 641,379 | ||
| Net income | 11,615 | 29,382 | 40,997 | 110,739 | ||
| Net movement | in funds | 11,615 | 29,382 | 40,997 | 110,739 | |
| Fund balances | at 1 August 2019 | 121,991 | 121,991 | 11,252 | ||
| Fund balances | at 31 July 2020 | 133606 | 29 382 | 162,988 | 12'i,991 |
| 2020 | 2019 | |||
|---|---|---|---|---|
| Total | Total | |||
| Note | ||||
| Fixed Assets | ||||
| Tangible Assets | 13 | 43,563 | 36,261 | |
| Current Assets | ||||
| Stocks | 14 | 9,700 | 9,700 | |
| Debtors | 15 | 8,281 | 16,804 | |
| Cash at bank and in | hand | 16 | 128199 | 72 598 |
| 'l46,180 | 99,102 | |||
| Creditors: amounts | falling due within one year | |||
| Creditors | 17 | 7,422 | 133?2 | |
| Net current assets | 138,758 | 85730 | ||
| Total assets less current liabilities | 182,321 | 121,991 | ||
| Creditors: amounts | falling due after one year | |||
| Creditors | 17 | 19,333 | ||
| Net assets | . 162,988 | 121 991 | ||
| Funds | ||||
| Unrestricted funds |
18 | 133,606 | 121,991 | |
| Restricted funds | 16 | 29382 | ||
| 162,988 | 121991 |
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| Note | F | E | |||
| Cash flow from operating | activities | 22 | 78167 | 104665 | |
| Net cash flow from operating activities |
78157 | 104665 | |||
| Cash flow from investing activities Payments to acquire tangible assets Sale oftangible assets |
(39556) 17000 |
(64242) 22 300 |
|||
| Net cash flow from investing | activities | ~22 556 | ~41 942 | ||
| Net Increase in cash and | cash equivalents | 55,601 | 62,723 | ||
| Cash and cash equivalents | at start date 1 August 2019 | 72,598 | 9,875 | ||
| Cash and cash equivalents | at end date 31July 2020 | 128,199 | 72,598 | ||
| Cash and cash equivalents | consist of: | ||||
| Cash at bank and in hand | "128199 | 72 598 | |||
| Cash and cash equivalents | at end date 31July 2020 | 128199 | 72 598 |
| Accounting policies |
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|---|---|
| 1.1 | Accounting convention AED Donate is a charitable incorporated organisation, In the event of the charity being wound up, the |
| members ofthe CIO have no liability to contribute to its assets and no personal responsibility for settling its |
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| debts and liabilities. The nature of the charity's operations and principal activities are described in the |
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| Trustee's Report. |
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| The charity constitutes a public benefit entity as defined by FRS 102.The financial statements have been prepared in accordance with 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) issued in October 2019, the Financial Reporting Standard applicabie in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The disclosure requirements ofsection 1AofFRS 102 have been applied other than where additional disclosure is required to show a true and fair |
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| view. | |
| The financial statements are prepared on a going concern basis under the historical cost convention. The |
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| financial statements are prepared in sterling which is the functional currency ofthe charity and rounded to |
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| the nearest F. | |
| The significant accounting policies applied in the preparation ofthese financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
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| 1.2 | Funds |
| Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general |
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| objectives ofthe charity and which have not been designated for other purposes. |
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| Designated funds comprise unrestricted funds that have been set aside by the trustees for a particular |
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| purpose. The aim and use ofeach designated fund is set out in the notes to the financial statements. |
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| Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors |
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| or which have been raised by the charity for particular purposes. The cost ofraising and administering such funds are charged against the specific fund. The aim and use ofeach restricted fund is set out in the notes |
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| to the financial statements. | |
| 1.3 | Income recognltlon |
| All incoming resources are included in the Statement ofFinancial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, |
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| and it is probable that the income will be received, |
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| For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of |
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| those conditions is within the control ofthe charity and it is probable that they will be fulfilled. |
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| Donated facilities and Donated professional services are recognised in income at their fair value when their |
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| economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair |
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| value is determined on the basis ofthe value of the gift to the charity. For example, the amount the charity |
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| would be willing to pay in the open market for such facilities and services. A corresponding amount is |
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| recognised in expenditure. |
| 3. | Other trading | activit | ies | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020 | 2019 | ||||||||||||
| Unrestricted | Restricted | Total | Total | ||||||||||
| Funds | Funds | Funds | Funds | ||||||||||
| F | F | ||||||||||||
| Charity event income | 5,310 | ||||||||||||
| Lottery car | income | 168 | 168 | 1,589 | |||||||||
| Stone charity shop | income | 51 | 911 | 51,97"I | 57,817 | ||||||||
| 52 | 139 | 52,139 | 64,716 | ||||||||||
| 4. | Other Income | ||||||||||||
| 2020 | 2019 | ||||||||||||
| Unrestricted | Restricted | Total | Total | ||||||||||
| Funds | Funds | Funds | Funds | ||||||||||
| E | E | ||||||||||||
| Rant received | 3,600 | 3,600 | 3,600 | ||||||||||
| Other income | 792 | 792 | 180 | ||||||||||
| Interest received | 30 | 30 | 6 | ||||||||||
| Apprentice bursary |
500 | ||||||||||||
| 4 | 422 | 4422 | 4286 | ||||||||||
| 5. | Charitable activities |
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| 2020 | 2019 | ||||||||||||
| Unrestrl | cted | Restricted | Total | Total | |||||||||
| Funds | Funds | Funds | Funds | ||||||||||
| E. | |||||||||||||
| Product sales | 14,825 | 74,825 | 62,615 | ||||||||||
| Installation services |
3,324 | 3,324 | 1,040 | ||||||||||
| Training | 819 | ||||||||||||
| 78 | 149 | 78,149 | 64474 | ||||||||||
| 6. | Costs ofraising funds | ||||||||||||
| 2020 | 2019 | ||||||||||||
| Unrestticted | Restricted | Total | Total | ||||||||||
| Funds F |
Fundsf | Funds | Funds | ||||||||||
| Advertising/promotional | costs | 1,904 | 1,904 | 8,398 | |||||||||
| AED Donate | charity | beer | 961 | ||||||||||
| Charity event expenses | 825 | 825 | 3,547 | ||||||||||
| Charity shop | expenses | 36,728 | 36,728 | 32,481 | |||||||||
| Charity shop | wages | and | employment | costs | 48,798 | 48,19& | 43,698 | ||||||
| Lottery car expenditure | 412 | 412 | 9,769 | ||||||||||
| Fundraising wages and |
employment | costs | 58,621 | 58,621 | 64,217 | ||||||||
| Fundraising | running | costs | 4 | 917 | 4,917 | 5,520 | |||||||
| 152 | 205 | 152206 | 168591 |
| haritable ac |
tivities | ||||||
|---|---|---|---|---|---|---|---|
| 2020 | 2019 | ||||||
| Note | Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds | ||||
| F | F | ||||||
| Costs ofcharitable | activities | 8 | 48,894 | 164,135 | 213,029 | 349,158 | |
| Governance | costs | 9 | 106,294 | 106,294 | 123,630 | ||
| 155,188 | 164,135 | 319,323 | 472,788 |
| 2020 | 2019 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| Funds F |
Funds | Funds f |
Funds | |||
| Community Defibrillator Defibrillator |
engagement oflicer's fees and equipment purchases installation costs |
12„645 3,297 |
128,934 13,190 |
141,579 16,487 |
30 272,294 16,427 |
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| Defibrillator training costs Motor vehicle costs Service and maintenance costs |
308 4,275 110 |
308 4,275 110 |
1,100 2,138 571 |
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| Staff training and education Travel and accommodation |
costs | 3,226 | 1,075 | 4,301 | 630 5,499 |
|
| Charitable costs |
activities wages | and employment | 20,936 | 20,936 | 41,872 | 45,869 |
| Charitable | activities running |
costs | 4097 | 4,097 | 4,600 | |
| 48,894 | 164135 | 213,029 | 349,158 |
| 9. | Governance costs |
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|---|---|---|---|---|---|---|
| 2020 | 2019 | |||||
| Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds | |||
| E | F | |||||
| Accountancy Bank charges Office maintenance and repair costs 2,011 518 966 |
2,011 518 966 |
1,140 537 914 |
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| Computer and software |
3,338 | 3,338 | 4,768 | |||
| Dues and subscriptions Electricity Internet |
347 768 |
347 768 |
502 779 |
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| Equipment rental Insurance |
838 2,209 |
838 2,209 |
576 1,911 |
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| 1,092 | 1,092 | 1,210 | ||||
| Office rent | 4,320 | 4,320 | 4,253 | |||
| Office/general admin expenses Wages and employment costs Employers pension costs Printing, postage and stationery Telephone Depreciation Website maintenance costs |
252 65,472 1,524 5,942 943 14,633 500 |
252 65,472 1,524 5,942 943 14,633 500 |
1,946 71,796 1,594 9,139 93 11,613 7,019 |
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| Interest charged on late taxation |
40 | |||||
| Loss on disposal offixed assets | 621 | 621 | 3,600 | |||
| 106294 | 106294 | 123,630 | ||||
| 10. | Staffs costs | |||||
| 2020 | 2019 | |||||
| E | ||||||
| The stafF costs for the year were | as follows: | |||||
| Wages and emphyment costs Pension costs |
212,478 3,809 |
223,169 3,985 |
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| No Employees had emoluments |
in | excess of860,000 (2019:Nil) | ||||
| The average number of employees |
during the year was: |
| xed assets | ||
|---|---|---|
| Fixtures and | ||
| Equi | pm ent | |
| Cost as at 1 August 2019 | 49,806 | |
| Additions | 39,556 | |
| Disposals | 23495 | |
| Cost as at 31July 2020 | 65667 | |
| Depreciation as at 1 August 2019 | 13,545 | |
| Charge for the year | 14,633 | |
| On disposals | 5 874 | |
| Depreciation as at 31July 2020 |
22,304 | |
| Net book value as at 31July 2020 | 43563 | |
| Net book value as at 31 July 2019 | 36261 |
| 14. | Stocks | |||||
|---|---|---|---|---|---|---|
| 2020 | 2019 | |||||
| Total | Total | |||||
| Funds | Funds | |||||
| E | ||||||
| Defibrillator | and equipment | stock | 9,700 | 9,700 | ||
| 9,700 | 9,700 | |||||
| 15. | Debtors | |||||
| 2020 | 2019 | |||||
| Total | Total | |||||
| Funds | Funds | |||||
| Debtors | control account | 5,697 | 11,073 | |||
| Prepayments | 1,084 | 4,231 | ||||
| Other debtors | 1,500 | 1,500 | ||||
| 8,281 | 16,804 | |||||
| 16. | Bank and | cash | ||||
| 2020 | 2019 | |||||
| Total | Total | |||||
| Funds | Funds | |||||
| E | F | |||||
| Bank current | account | 128,199 | 72,598 | |||
| 128,199 | 72,598 | |||||
| 17. | Creditors | |||||
| 2020 | 2019 | |||||
| Total | Total | |||||
| Funds | Funds | |||||
| Amounts | falling due within | one year | ||||
| Other creditors | 532 | 1,076 | ||||
| Tax and | social security | 3,076 | 11,614 | |||
| Accruals | 3,147 | 682 | ||||
| Bounce back | loan | 667 | ||||
| 7,422 | 13,372 | |||||
| Amounts | falling due after more than one year | |||||
| Bounce back | loan | 19,333 | ||||
| Creditors | which fall due after | five years are as follows: | ||||
| Payable | by instalments | 3333 |
| Unrestricted | funds | ||||
|---|---|---|---|---|---|
| Balance at 1 | Balance | ||||
| August 2019 | Income | Expenditure | at 31 | ||
| July | |||||
| 2020 | |||||
| Unrestricted | 121,991 | 319,008 | 307,393 | 133,606 | |
| 121,991 | 319,008 | 307,393 | 133,606 | ||
| Restricted funds | |||||
| Balance at 1 | Balance | ||||
| August 2019 | Income | Expenditure | at 31 | ||
| July | |||||
| 2020 | |||||
| F | |||||
| Councillor ward budget | 6,069 | 6,069 | |||
| Community | fund | 187,448 | 158,066 | 29,382 | |
| 193,517 | 164,135 | 29,382 |
| Analysis ofnet assets between | Analysis ofnet assets between | funds | funds | funds | |||||
|---|---|---|---|---|---|---|---|---|---|
| 2020 | 2019 | ||||||||
| Restricted | Funds | ||||||||
| Restricted funds are represented | by: | ||||||||
| Net current | assets | 29,382 | |||||||
| 29,382 | |||||||||
| Unrestricted | Funds | ||||||||
| Unrestricted | funds are represented | by: | |||||||
| Fixed assets | 43,563 | 36,261 | |||||||
| Net current | assets | 90,043 | 85,730 | ||||||
| 133,606 | 121,991 | ||||||||
| Financial Instruments | |||||||||
| The carrying amounts ofthe charity's |
financial | instruments | are as follows: | ||||||
| 2020 | 2019 | ||||||||
| F | |||||||||
| Financial assets measured | at | amortised | cost | 7,197 | 12,573 | ||||
| Financial liabilities measured |
at amortised | cost | 23 608 | 12690 |
| 2020 | 2019 |
|---|---|
| Total | Total |
| Funds | Funds |
| 133,673 | 133,012 |
| conciliation ofnet income to n |
et cash flow from operatin | g activities |
|
|---|---|---|---|
| 2020 | 2019 | ||
| F | |||
| Net incoming resources Depreciation oftangible assets |
40,997 14,633 |
110,739 11,613 |
|
| Loss on fixed assets | 621 | ||
| Decrease/(increase) in debtors |
8,523 | (14,410) | |
| Increase/(decrease) in creditors |
13383 | 3277 | |
| Net cash Inflow from operating | activities | 78157 | 104,665 |