##
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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|
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##
##
|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|2020|
|---|---|---|---|
|||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|
##
##
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|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.||||
##
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##
|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|