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2020-07-31-accounts

REGISTERED CHARITY NUMBER: 1163645

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2020 for The Green Hat Foundation

The Green Hat Foundation

Contents of the Financial Statements for the year ended 31 July 2020

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Receipts and Payments 4
Statement of Assets and Liabilities 5
Notes to the Financial Statements 6
Detailed Statement of Financial Activities 7

The Green Hat Foundation

Report of the Trustees for the year ended 31 July 2020

The trustees, present their report with the financial statements of the charity for the year ended 31 July 2020.

OBJECTIVES AND ACTIVITIES

The objectives of the charity are:

ACHIEVEMENT AND PERFORMANCE

This year saw the addition of another rental property to the portfolio to increase the income from investments. This was pursued having shown success with the initial properties and given the continued reduction in interest from the savings accounts.

This increased overall income to £29,138 and we received further donations from trustees of £4,750.

Grants totalling £5,221 were made and combined assets rose to £1,018,231. Property assets have been taken as purchase cost and a review of the market suggests an increase in values, but this will not be recognised until a re-evaluation is done.

FINANCIAL REVIEW

Reserves policy

The trustees will endeavour to maintain cash reserves equal to at least 12 months' operating expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Green Hat Foundation, registered charity 1163645 (England & Wales), is a charitable incorporated organisation that operates under the rules of its Constitution dated 18 September 2015 and was registered with the Charity Commission on 18 September 2015 (“The Green Hat Foundation" or the "CIO").

All Executive Committee members are trustees. Trustees are unpaid volunteers.

Page 1

The Green Hat Foundation

Report of the Trustees for the year ended 31 July 2020

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

(England and Wales) 1163645

Registered office

58 Mildway Road London N1 4NG

Trustees

Gerrit JE Quest Ian Quest Joel Harrison Lisa Draper Pamela Draper Peter Quest Sophie Dalling

Trustee Resignations

Independent examiner

Sarah Sharples FCCA FS Accountants Limited 44 York Street Clitheroe BB7 2DL

Approved by order of the board of trustees on 30 June 2021 and signed on its behalf by:

............................................. Ian Quest

Page 2

Independent Examiner's Report to the Trustees of The Green Hat Foundation

Independent examiner's report to the trustees of The Green Hat Foundation

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 July 2019.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

Sarah Sharples ACCA FS Accountants Limited 44 York Street Clitheroe BB7 2DL

30[th] June 2021

Page 4

The Green Hat Foundation

Receipts and Payments Account for the year ended 31 July 2020

31/07/20 31/07/19
Total funds Total funds
Notes £ £
RECEIPTS
Donations and legacies 4,750 -
Investment income 2 29,147 24,056
Total 33,897 24,056
PAYMENTS
Charitable activities
Grant payments and supporting activities 176,989 530,394
NET (PAYMENTS) (143,092) (506,338)
RECONCILIATION OF FUNDS
Balances brought forward 466,323 972,661
BALANCES CARRIED FORWARD 323,231 466,323

Page 4

The Green Hat Foundation

Statement of Assets and Liabilties At 31 July 2020

31/07/20 31/07/19
Total funds Total funds
Notes £ £
FIXED ASSETS
Property Held 695,000 525,000
CURRENT ASSETS
Cash at bank and in hand 323,231 466,323
TOTAL ASSETS 1,018,231 991,323

The financial statements were approved by the Board of Trustees on 30 June 2021 and were signed on its behalf by:

............................................. Ian Quest

Page 5

The Green Hat Foundation

Notes to the Financial Statements for the year ended 31 July 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements are prepared on a receipts and payments basis.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

2. INVESTMENT INCOME

INVESTMENT INCOME
31/07/20 31/07/19
£ £
Deposit account interest 5,040 7,970
Income from investments 24,107 16,086
29,147 24,056

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2020 nor for the year ended 31 July 2019.

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2020.

Page 7

The Green Hat Foundation

Detailed Information for the year ended 31 July 2020

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Deposit account interest
Income from investments
Total incoming resources
EXPENDITURE
Charitable activities
Grants made
Bank fees
Legal fees
Insurance
Purchase of property
Total resources expended
Net (expenditure)/income
31/07/20
£
4,750
-
5,040
24,107
33,897
5,221
60
-
413
171,295
176,989
(143,092)
31/07/19
£
-
-
7,970
16,086
24,056
-
60
5,064
271
525,000
530,395
(506,338)

Page 7