2021-02-28-accounts - Crew

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			Pages
Trustees' Annua I Report			2to3
Independent Examiner's	Report
Statement of Financial Activities
Summary Income and Expenditure		Account
Balance Sheet
Statement of Cash flows
Notes to the Accounts			Bto14
Detailed Statement of Financial Activities			15to16

for the year	ended 28Februar	y 2021
			Unrestricted
			funds	Total funds	Total funds
			2021	2021	2020
		Notes	6	f	f
Income and	endowments
from:
Donations	and legacies		40,519	40,519	5,995
Other trading activities			50	50
Total			40,569	40,569	5,995
Expenditure	on:
Charitable	activities		121	121	96
Other			28,960	28,960	3,649
Total			29,081	29,081	3,745
Net gains on	investments
Net income			11,488	11,488	2,250
Transfers between funds
Net income gains/(losses)	before other		11,488	11,488	2,250
Other gains	and losses
Net movement in funds			11,488	11,488	2,250
Reconciliation offunds:
Total funds brought forward			9,095	9,095	6,845
Total funds carded forward			20,583	20,583	9,095

		2021
		E
Income		40,569
Gross income for the year		40,569
Expenditure		28,770
Depreciation	and charges for
impairment	offixed assets	311
Total expenditure forthe year		29,081
Net income	before tax forthe year	11,488
Net income	forthe year	11,488

at 28February	2021	2021	2021
Company No.	CE004443			Notes	2021	2020
					6	6
Fixed assets
Tangible assets				10	935	1,246
					935	1,246
Current assets
Cash at bank	and in hand				19,649	7,850
					19,649	7,850
Creditors: Amount		falling	due within one year		(1)	(1)
Net current assets					19,648	7,849
Total assets less	current		liabilities		20,583	9,095
Net assets excluding pension asset or liability					20,583	9,095
Total net assets					20,583	9,095
The funds ofthe	charity
Restricted funds				12
Unrestricted funds				12
General funds					20,583	9,095
					20,583	9,095
Reserves				12
Totalfunds					20,583	9,095

	2021	2020
	6	6
Cash flows from operating activities
Net income per Statement of Financial Activities	11,488	2,250
Adjustments for:
Depreciation ofproperty, plant and equipment	311
Increase in trade and other payables
Net cash provided by operating activities	11,799	2,252
Net cash used in investing activities		(1,246)
Net cash from Snancing activities
Net increase in cash and cash equivalents	11,799	1,006
Cash and cash equivalents at the beginning ofthe year	7,850	6,844
Cash and cash equivalents at the end ofthe year	19,649	7,850
Components ofcash and cash equivalents
Cash and bank balances	19,649	7,850
	19,649	7,850

Republic o	f Ireland (FRS102)and the Companies Act 2006.	f Ireland (FRS102)and the Companies Act 2006.
Change in	basis ofaccounting orto previous accounts
There has been no change tothe accounting policies (valuation rules and method of accounting)									since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds		These are available for use at the discretion ofthe trustees				in furtherance		of		the
		general objects ofthe charity.
Designated	funds	These are unrestdcted 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 ofgrants, 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	offixed	at the end ofthe year.
assets
Gains/(losses) on		This includes any gain or loss on the sale of investments.
investment	assets

s tothe Acc	s tothe Acc	ounts
Expenditure
Recognition		of	Expenditure is recognised on an accruals basis. Expenditure includes		any VAT which
expenditure			cannot be fully recovered, and is reported as part ofthe expenditure		to which	it
			relates.
Expenditure		on	These comprise the costs associated with attracting voluntary	income, fundraising
raising funds			trading costs and investment management costs.
Expenditure		on	These comprise the costs incurred by the Charity in the delivery ofits activities			and
charitable	activities		services in the furtherance ofits objects, including the making	ofgrants and
			governance costs.
Grants payable			All grant expenditure is accounted for on an actual paid basis	plus an	accrual for
			grants that have been approved by the trustees at the end of	the year but not		yet
			paId.
Governance		costs	These include those costs associated with meeting the constitutional		and statutory
			requirements ofthe Charity, including any audit/independent	examination fees,
			costs linked to the strategic management ofthe Charity, together with a share			of
			other administration costs.
Other expenditure			These are support costs not allocated to a particular activity.

3 Statement	ofFinancial	Activities - prior year
			Unrestricted
			funds	Total funds
			2020	2020
Income and endowments		from:
Donations	and legacies		5,995	5,995
Total			5,995	5,995
Expenditure on:
Charitable	activities		96	96
Other			3,649	3,649
Total			3,745	3,745
Net income			2,250	2,250
Net income before other
gains/(losses)			2,250	2,250
Other gains and losses:
Net movement	in funds		2,250	2,250
Reconciliation	offunds:
Total funds brought forward			6,845	6,845
Total funds carried forward			9,095	9,095

Unrestricted	Total	Total
	2021	2020
E	E	E
28,703	28,703	4,426
11,816	11,816	1,569
40,519	40,519	5,995
Unrestdcted	Total	Total
	2021	2020
50	50
50	50

6	Expenditure on charita	ble activities
				Unrestricted	Total	Total
					2021	2020
	Expenditure on charitable
	activities
				121	121	96
	Governance costs
				121	121	96
7	Other expenditure
				Unrestricted	Total	Total
					2021	2020
	Employee costs			24,270	24,270	276
	Motor and travel costs					549
	Premises costs			50	50	913
	Amortisation, depreciation,
	impairment, profit/loss	on		311	311
	disposal offixed assets
	Generaladministrative	costs		4,329	4,329	1,911
				28,960	28,960	3,649
8	Net income before transfers
				2021		2020
	This is stated after charging:			E		E
	Depreciation ofowned	fixed assets		311
9	Staff costs
	Salaries and wages			23,645		276
				23,645		276
	No employee received	emoluments	in excess off60,000.
10	Tangible fixed assets
	Cost or revaluation
	At 1March 2020				1,246	1,246
	At 28 February 2021				1,246	1,246
	Depreciation and
	impairment
	Depreciation charge for the				311	311
	year
	At 28 February 2021				311	311
	Net book values
	At 28 February 2021				935	935
	At 29 February 2020				1,246	1,246

	amounts	falling due within one	falling due within one	falling due within one	falling due within one	year
								2021		2020
								f
	Accruals	and deferred			income			1		1
12	Movement		in	funds
								Incoming
								resources
										At 28
								(including other	Resources expended	February 2021
							At 1March	gains/losses
							2020	)
								f
	Restricted funds:
	Unrestricted		funds:
	General	funds					9,095	40,569	(29,081)	20,583
	Revaluation		Reserves:
	Total funds						9,095	40,569	(29,081)	20,583
13	Analysis	of	net assets		between	funds
									Unrestricted
										Total
									funds
									f	f
	Fixed assets								935	935
	Net current		assets						19,648	19,648
									20,583	20,583
14	Reconciliation			ofnet debt
										At 28
								At 1March		February
								2020	Cash flows	2021
								f	f	f
	Cash and cash			equivalents				7,850	11,799	19,649
								7,850	11,799	19,649
	Net debt							7,850	11,799	19,649
15	Related	party		disclosures
	Controlling		party

				Unrestricted
				funds	Total funds	Total funds
				2021	2021	2020
				E	E	E
Income and endowments			from:
Donations and legacies
				28,703	28,703	4,426
				11,816	11,816	1,569
				40,519	40,519	5,995
Other trading activities
				50	50
				50	50
Total income and endowments				40,569	40,569	5,995
Expenditure on:
Charitable activities
				121	121	96
				121	121	96
Total ofexpenditure	on	charitable		121	121	96
activities
Employee costs
Salaries/wages				23,645	23,645	276
Stafftraining				625	625
				24,270	24,270	276
Travel and subsistence						528
Business mileage costs						17
reimbursed
Fares
						549
Premises costs
Rent				50	50	423
Rates						86
Premises insurances						404
				50	50	913
General administrative			costs,
including depreciation		and
amortisation
Depreciation of				311	311
Bad debts						30
Bank charges						10
Equipment leasing charges	and		hire	1.113	1,113	125
Exchange rate (gain)/loss						144
Generalinsurances						712
Information and publications						210

Crew Heart Support Group Detailed Statement ofFinancial Activities	Crew Heart Support Group Detailed Statement ofFinancial Activities
Software, ITsupport and related costs		2,770	2,770
Stationery and printing		446	446	670
Sundry expenses				10
		4,640	4,640	1,911
Total ofexpenditure	ofother costs	28,960	28,960	3,649
Total expenditure		29,081	29,081	3,745
Net gains on investments
Net income		11,488	11,488	2,250
Net income before	other
gains/(losses)		11,488	11,488	2,250
Other Gains
Net movement in funds		11,488	11,488	2,250
Reconciliation offunds:
Total funds brought	forward	9,095	9,095	6,845
Total funds carried	forward	20,583	20,583	9,095