OpenCharities

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2023-07-31-accounts

Pages
Trustees'
Annual
Report
2to3
Independent
Examiner's
Report
Statement of Financial Activities
Summary
Income and Expenditure
Account
Balance Sheet
Statement ofCashflows
Notes to the Accounts 9to11

forthe year end ed 31July 202 3
Unrestricted
funds Total funds Total funds
2023 2023 2022
Notes f E E
Income and endowments
from:
Donations and legacies 60,891 60,891 22,121
Other 213
Total 60,891 60,891 22,334
Expenditure on:
Raising funds 14,553 14,553 3,675
Charitable activities 27,826 27,826
Other 41,375 41,375 18,741
Total 83,754 83,754 22,416
Net gains on investments
Net expenditure (22,863) (22,863) (82)
Transfers between
funds
Net expenditure
gains/(losses)
before other (22,863) (22,863) (82)
Other gains and losses
Net movement in funds (22,863) (22,863) (82)
Reconciliation offunds:
Total funds brought forward 23,694 23,694 23,776
Total funds carried forward 831 831 23,694
2023 2022
E f
Income 60,891 22,334
Gross income forthe year 60,891 22,334
Expenditure 83,754 22,416
Total expenditure for the year 83,754 22,416
Net expenditure before tax for the year (22,863) (82)
Net expenditure for the year (22,863) (82)
Current assets
Debtors
Cash at bank and in hand
Creditors: Amount falling due within ene~
Net current assets
Total assets less cu rrent liabilities
Net assets exduding pension asset or
Tetai net assets
2023 2022
f f
Cash flows from operating
activities
Net expenditure
per Statement ofFinancial
Activities (22,863) (82)
Adjustments
for:
Decrease in trade and other receivables 25,275
(Decrease)/Increase
in trade and other payables
(2,100) 600
Net cash provided
by operating
activities
312 305
Net cash from investing
activities
213
Net cash from financing
activities
Net increase in cash and cash equivalents 312 518
Cash and cash equivalents
at the beginning
ofthe year 518
Cash and cash equivalents
atthe end ofthe year
830 519
Components
ofcash and cash equivalents
Cash and bank balances 830 518
830 518

Fund accoun Fund accoun ting ting
Unrestricted funds These are available for use at the discretion ofthe trustees in furtherance of the
general objects ofthe charity.
Designated funds These are unrestricted
funds earmarked
by the trustees for particular
purposes.
Revaluation funds These are unrestricted
funds which include a revaluation
reserve representing
the
restatement
of investment
assets at their market values.
Restricted funds These are available for use subject to restrictions
imposed
by the donor or through
terms ofan appeal.
Income
Recognition of Income is included
in the Statement
of Financial Activities
(SoFA) when the charity
income becomes entitled to, and virtually
certain to receive, the income and the
amount of
the income can be measured
with sufficient reliability.
Income with related Where income has related expenditure
the income and related expenditure
is
expenditure reported
gross in the SoFA.
Donations and Voluntary
income received
by way of grants, donations
and gifts is included
in the
legacies the SoFA when receivable
and
only when the Charity has
unconditional
entitlement
to the income.
Tax reclaims on Income from tax reclaims
is included
in the SoFA at the same time as the
donations and gifts gift/donation
to which it relates.
Donated services These are only included
in income (with an equivalent
amount
in expenditure)
and facilities where the benefit to the Charity is reasonably
quantifiable,
measurable and
material.
Volunteer help The value ofany volunteer
help received
is not included
in
the accounts.
Investment income This is included
in the accounts when receivable.
Gains/(losses) on This includes
any gain or loss resulting
from revaluing
investments
to market
value
revaluation of fixed at the end ofthe year.
assets
Gains/(losses) on This includes
any gain or loss on the sale of investments.
investment assets

income fr om donations
and legacies
Unrestricted Total Total
2023 2022
Donations
tithes and
received from
offerings
43,861 43,861 22,121
Gift aid 17,030 17,030
60,891 60,891 22,121

Unrestricted Total Total
2023 2022
Costs ofgenerating voluntary
income
Donations
received
tithes and offerings
from 14,553 14,553 3,675
14,553 14,553 3,675
4 Expenditure on charitable activities
Unrestricted Total Total
2023 2022
Expenditure on charitable
activities
27,826 27,826
Governance costs
27,826 27,826
5 Other expenditure
Unrestricted Total Total
2023 2022
Ministry support 23,175 23,175 13,796
Motor and travel costs 4,636 4,636 39
Premises costs 4,938 4,938 2,900
General administrative costs 7,666 7,666 993
Legal and professional costs 960 960 1,013
41,375 41,375 18,741
forthe year ended 3 1Ju ly 202 3
Unrestricted
funds Total funds Total funds
2023 2023 2022
Income and endowments from:
Donations
and legacies
Donations
received
and offerings
from tithes 43,861 43,861 22,121
Gift aid 17,030 17,030
60,891 60,891 22,121
Other
213
213
Total income and endowments 60,891 60,891 22,334
Expenditure
on:
Costs ofgenerating
donations
and
legacies
Donations
received
and offerings
from tithes 14,553 14,553 3,675
14,553 14,553 3,675
Total ofexpenditure
funds
on raising 14,553 14,553 3,675
Charitable
activities
27,826 27,826
27,826 27,826
Total ofexpenditure
activities
on charitable 27,826 27,826
Other expenditure
Ministry support 23,175 23,175 13,796
23,175 23,175 13,796
Motor and travel costs
Travel and subsistence 4,636 4,636 39
4,636 4,636 39
Premises costs
Rent 4,900 4,900 2,900
Premises repairs and
maintenance
38 38
4,938 4,938 2,900
General administrative costs,
including
depreciation
and
amortisation
Equipment
expensed
560
General insurances 1,762 1,762 273

Restoration
Youth Ministry
Detailed Statement ofFinancial Activities
Postage and couriers 40 40
Software,
ITsupport
and related
costs
3,250 3,250 115
Sundry expenses 2,110 2,110 45
Telephone,
fax and broadband
504 504
7,666 7,666 993
Legal and professional
costs
Accountancy
and bookkeeping
960 960 800
Other legal and professional 213
costs
960 960 1,013
Total ofexpenditure
ofother costs
41,375 41,375 18,741
Total expenditure 83,754 83,754 22,416
Net gains on investments
Net expenditure (22,863) (22,863) (82)
Net expenditure
before other
gains/(losses)
(22,863) (22,863) (82)
Other Gains
Net movement
in funds
(22,863) (22,863) (82)
Reconciliation offunds:
Total funds brought forward 23,694 23,694 23,776
Total funds carried forward 831 831 23,694