2023-12-31-accounts - Science Of The Soul British Isles

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		2023	2022
		Unrestricted	Total
		fund	funds
	Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies	3	2,523,078	2,365,082
Investment income	4	75,174	72,961
Other income		178,310	53,706
Total		2,776,562	2,491 ,749
EXPENDITURE ON
Charitable activities	5
Other resources expensed		201,616	170,355
Information and education		1,595,421
Management and administration		864,646	841,971
Education media cost		107,891	15,518
Total		2,769,574	2,437,099
NET INCOME		6,988	54,650
RECONCILIATION OF FUNDS
Total funds brought forward		907,233	852,583
TOTAL FUNDS CARRIED FORWARD		914,221	907,233

		2023	2022
		Unrestricted	Total
		fund	funds
	Notes
FIXED ASSETS
Tangible assets	11	325,314	292,185
CURRENT ASSETS
Debtors	12	775,989	639,987
Cash at bank and in hand		116,766	265,942
		892,755	905,929
CREDITORS
Amounts falling due within one year	13	(303,848)	(290,881)
NET CURRENT ASSETS		588,907	615,048
TOTALASSETS LESS CURRENT
LIABILITIES		914,221	907,233
NET ASSETS		914,221	907,233
FUNDS	14
Unrestricted funds		914,221	907,233
TOTAL FUNDS		914,221	907,233

		2023	2022
	Notes
Cash flows from operating activities
Cash generated from operations	1	(62,484)	145,676
Interest paid			(5,066)
Net cash (used in)/provided by operating	activities	(62,484)	140,610
Cash flows from investing activities
Purchase of tangible fixed assets		(88,795)	(23,157)
Interest received		2,103	421
Net cash used in investing activities		(86,692)	(22,736)
Cash flows from financing activities
Loan repayments in year			(44,518)
Net cash provided by/(used in) financing	activities		(44,518)
Change in cash and cash equivalents	in
the reporting period		(149,176)	73,356
Cash and cash equivalents at the
beginning of the reporting period		265,942	192,586
Cash and cash equivalents at the end	of
the reporting period		116,766	265,942

1.	RECONCILIATION OF NET INCOME TO NET CASH	FLOW FROM OPERATING ACTIVITIES	FLOW FROM OPERATING ACTIVITIES	FLOW FROM OPERATING ACTIVITIES
			2023		2022
	Net income for the reporting period (as perthe Statement of
	Financial Activities)		6,988		54,650
	Adjustments for:
	Depreciationcharges		55,666		51,562
	Interest received		(2,103)		(421)
	Interest paid				5,066
	(Increase)/decrease in debtors		(136,002)		8,053
	Increase in creditors		12,967		26,766
	Net cash (used in)/provided by operations				145,676
2.	ANALYSISOF CHANGES IN NET FUNDS
		At 1.1.23	Cash flow	At	31.12.23
	Netcash
	Cash atbank and in hand	265,942	(149,176)		116,766
		265,942	(149, 176)		116,766
	Total	265,942			116,766

5.	CHARITABLEACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs	note 6)	Totals
	Other resources expensed Information and education	188,245 1,595,421	13,371	201,616
	Management and administration	863,046	1 ,600	864,646
	Education media cost	107,891		107,891
			14,971	2,769,574
6.	SUPPORT COSTS
			Governance
		Finance	costs	Totals
	Other resources expensed	13,371		13,371
	Management and administration		1 ,600	1 ,600
		13,371	1 ,600	14,971
7.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
			2023	2022
	Depreciation - owned assets		55,666	51 ,562
8.	AUDITORS' REMUNERATION
			2023	2022
	Fees payable to the charity's auditors for the audit of the charity's financial
	statements		1 ,600	3,377

	Unrestricted
	fund
INCOME AND ENDOWMENTS FROM
Donations and legacies	2,365,082
Investment income	72,961
Other income	53,706
Total	2,491 ,749
EXPENDITURE ON
Charitable activities
Other resources expensed	170,355
Information and education
Management and administration	841,971
Education media cost	15,518
Total	2,437,099
NET INCOME	54,650
RECONCILIATION OF FUNDS
Total funds brought forward	852,583
TOTALFUNDS CARRIED FORWARD	907,233
TANGIBLE FIXED ASSETS
	Fixtures
	and
	fittings
COST
At 1 January 2023	525,524
Additions	88,795
At 31 December2023	614,319
DEPRECIATION
At 1 January 2023	233,339
Charge for year	55,666
At 31 December2023	289,005
NET BOOK VALUE
At 31 December 2023	325,314
At 31 December2022	292,185

12.	DEBTORS: AMOUNTSFALLING DUE WITHIN ONE YEAR
			2023	2022
	Other debtors		370,145	552,109
	Prepayments and accrued income		405,844	87,878
			775,989	639,987
13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade creditors		212,003	142,625
	Other creditors		61,172	76,724
	Accrued expenses		30,673	71,532
			303,848	290,881
14.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.1.23	in funds	31.12.23
	Unrestricted funds
	General fund	907,233	6,988	914,221
	TOTALFUNDS	907,233	6,988	914,221
	Net movement in funds, included in theabove are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
	Unrestricted funds
	General fund	2,776,562	(2,769,574)	6,988
	TOTAL FUNDS		(2,769,574)	6,988

A current year 12 months and prior year 1	2 months combined position is as f	ollows:
		Net
		movement	At
	At 1.1.22	in funds	31.12.23
Unrestricted funds
General fund	852,583	61,638	914,221
TOTAL FUNDS	852,583	61,638	914,221