OpenCharities

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2022-08-31-accounts

Page
Trustee's
annual
report
Independent
examiner's
report to the trustee
Statement
of financial
activities
Statement
of financial
position
Notes to the financial statements
The following
pages
do not form part of the financial statements
Detailed statement
of
financial activities 18
Notes to the detailed statement of financial activities 20

2022 2022 2021
Unrestricted
funds Total funds Total funds
Note 2 2 2
Income and endowments
Donations
and grant income
25,480
Other trading
activities
58,538 58,538 17,491
Investment
income
3 3 4
Total income 58,541 58,541 42,975
Expenditure
Expenditure
on raising funds:
Costs of other trading activities 7 50,202 50,202 38,062
Expenditure
on charitable
activities 8,9 6,246 6,246 2,991
Other expenditure 10 336 336 261
Total expenditure 56,784 56,784 41,314
Net income and net movement in funds 1,757 1,757 1,661
Reconciliation
offunds
Total funds brought
forward
1,172,776 1,172,776 1,171,115
Total funds carried forward 1,174,533 1,174,533 1,172,776

Note 2022
6
2021
f
Fixed assets
Tangible fixed assets 15 1,137,247 1,143,734
Current assets
Stocks 16 100 100
Debtors 17 3,238 1,158
Cash at bank and in hand 35,627 29,604
38,965 30,862
Prepayments and accrued income 169 114
Net current assets 39,134 30,976
Total assets less current liabilities 1,176,381 1,174,710
Accruals and deferred income 1,848 1,934
Net assets 1,174,533 1,172,776
Funds ofthe charity
Unrestricted funds 1,174,533 1,172,776
Total charity funds 20 1,174,533 1,172,776

Donations and grant income
Unrestricted Restricted Total Funds
Funds Funds 2022
2
Donations
Fundraiding and donations
Grants
Government grant income
Unrestricted Restricted Total Funds
Funds Funds 2021
2 6
Donations
Fundraiding and donations 6,550 6,550
Grants
Government grant income 9,431 9,499 18,930
15,981 9,499 25,480

Unrestricted Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
6 8 2
Coffee Shop income
Hall and meeting
room
hire 26,697
31,793
26,697
31,793
8,422
9,069
8,422
9,069
Bookexchange 48 48
58,538 58,538 17,491 17,491
6. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
2 2 2
Bank interest receivable 3 3 4 4
7. Costs of other trading activities
Unrestricted Restricted Total Funds
Funds Funds 2022
6 2
Coffee shop costs 29,470 29,470
Hall hire costs 20,732 20,732
50,202 50,202
Unrestricted Restricted Total Funds
Funds Funds 2021
2 P.
Coffee shop costs 14,565 7,678 22,243
Hall hire costs 13,998 1,821 15,819
28,563 9,499 38,062
8. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
2 2
Support
costs
6,246 6,246 2,991 2,991
9. Expenditure on charitable activities by activity type
Total funds Total fund
Support costs 2022 2021
2 2
Governance costs 6,246 6,246 2,991

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
f
Bank charges 336 336 261 261
11. Net income
Net income is stated after charging/(crediting):
2022 2021
Depreciation
of tangible
Operating
lease rentals
fixed assets 6,487 6,497
465
12. Independent examination fees
2022 2021
6
Fees payable to the independent
Independent
examination
of the
Other financial services
examiner for:
financial
statements
570
910
540
870
1,480 1,410

Staff costs
The total staff costs and employee benefits for the reporting period are analysed as
2022
follows:
2021
8 2
Wages and salaries
Social security costs
Employer
contributions
to pension plans 25,508
1,421
284
21,900
1,170
328
27,213 23,398

15. Tangible fixe d assets
Land and Fixtures and
buildings fittings Total
2
Cost
At 1 Sep 2021 and 31 Aug 2022 1,124,586 43,633 1,168,219
Depreciation
At 1 Sep 2021
Charge for the
year 24,485
6,487
24,485
6,487
At 31 Aug 2022 30,972 30,972
Carrying
amount
At 31 Aug 2022
1,124,586 12,661 1,137,247
At 31 Aug 2021 1,124,586 19,148 1,143,734
16. Stocks
2022 2021
Raw materials and consumables 100 100
17. Debtors
2022 2021
5
Prepayments
Other debtors
and accrued income 169
3,238
114
1,158
3,407 1,272

The amounts recognised
in the financial
recognised
in the financial
statements for government grants are as follows:
2022
2021
f
Recognised
Government
in income from donations
grants income
and legacies: 18,930

At At
1 Sep 2021
6
Income Expenditure
2
Transfers
6
31 Aug 2022
2
General funds 1,172,776 58,541 (56,784) 1,174,533
At At
1 Sep 2020 Income Expenditure Transfers 31 Aug 2021
2
General funds 1,145,857 33,476 (31,815) 25,258 1,172,776
Analysis of net assets between funds
Unrestricted Total Funds
Funds 2022
2
Tangible
Current
fixed assets
assets
1,137,248
39,133
1,137,248
39,133
Creditors less than 1 year (1,848) (1,848)
Net assets 1,174,533 1,174,533
Unrestricted Total Funds
Funds 2021
6 6
Tangible
Current
fixed assets
assets
1,143,734
30,976
1,143,734
30,976
Creditors less than 1 year (1,934) (1,934)
Creditors greater than 1 year
Net assets 1,172,776 1,172,776

2022 2021
Income and endowments
Donations
and grant income
Fundraiding
and donations
Government
grant income
6,550
18,930
25,480
Other trading
activities
Coffee Shop income
Hall and meeting
room hire
26,697
31,793
8,422
9,069
Book exchange 48
58,538 17,491
Investment
income
Bank interest receivable
Total income 58,541 42,975

2022 2021
Expenditure
Costs of other trading
Purchases
activities 7,996 2,219
Wages and salaries
Employer's
NIC
25,508
1,421
21,900
1,170
Pension costs 284 328
Operating
leases
Repairs and maintenance
Other establishment
7,537
159
465
3,210
973
Telephone 364 409
Other office costs 447 891
Depreciation 6,486 6,497
50,202 38,062
Expenditure
on charitable
activities
Rates and water 265 432
Light and heat 4,340 1,143
Legal and professional fees 1,480 1,410
Other office costs 161 6
6,246 2,991
Other expenditure
Bank charges
336 261
Total expenditure 56,784 41,314
Net income 1,757 1,661

2022 2021
Costs of other trading activities
Coffee shop costs
Coffee Shop costs —purchases
Shop costs - wages and salaries
Shop costs - employer's
NIC
Shop costs
—pension costs
Shop costs
—operating
leases
Shop costs - repairs
&maintenance
Shop costs - other office costs
Shop costs -depreciation
7,996
18,537
1,421
284
502
5
725
2,219
17,160
1,170
328
465
140
36
725
29,470 22,243
Hall hire costs
Hall hire
—wages
Hall hire
—repairs & maintenance
Hall hire
—other establishment
Hall hire
—telephone
Hall hire
—other office costs
Hall hire
—depreciation
6,971
7,035
159
364
442
5,761
4,740
3,070
973
409
855
5,772
20,732 15,819
Costs of other trading
activities
50,202 38,062
Expenditure
on charitable
activities
Governance costs
Governance
costs - rates &water
265 432
Governance
costs - light & heat
Governance
costs
—accountancy
fees
'Governance
costs
—postage
& stationery
4,340
1,480
161
1,143
1,410
6
6,246 2,991
Expenditure
on charitable
activities
6,246 2,991