2023-03-31-accounts

		Page
Charity informaton
Trustees annual report
Independent examiner's	report
Statement of Financial	Activities
Balance sheet
Notes to the accounts

					Unrestricted	Restricted	Total	Total
				Note	Funds	Funds	2023	2022
					E	E	E	f
Income and endowments			from:
Donations - Members'		Contributions			600		600	570
Interest income					11		11
Reading Voluntary Action for assessments					3,462		3,462	2,379
Total					4,073		4,073	2,949
Expenditure on:
Charitable activities					4,174		4,174	2,940
Total					4,174		4,174	2,940
Net Income / (Expenditure)			for the year		(101)		(101)
Fund balance brought	forward at 1April 2022				2,293	5,997	8,290	8,281
Transfer between funds
Balance carried forward		at	31March 2023		2,192	5,997	8,189	8,290

			Note	2023	2022
				E	f
Current Assets
Debtors and prepayments				210	205
Cash at bank				7,979	8,115
Total current assets				8,189	8,320
Creditors - amounts	falling due within one year
Accruals and deferred		income			30
Net assets				8,189	8,290
Funds ofthe Charity
Restricted				5,997	5,997
Unrestricted				2,192	2,293
Total Funds				8,189	8,290

1	Accounting policies	Accounting policies
	The following accounting policies have been used in dealing with items which are considered material
	in relation to the Organisation's financial statements.
	a)	Company limited by guarantee
		The Organisation is a registered Charity number 1165798 the members of which have no personal liability	in	the
		event ofthe Charity winding up.
	b)	Basis ofaccounting
		The accounts have been prepared in accordance with Accounting and Reporting by Charities:
		Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with
		the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)and the Companies	Act
		2006.
		The accounts have been prepared to give a true and fair' view and have departed from the Charities (Accounts
		and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure	has
		involved following Accounting and Reporting by Charities preparing their accounts in accordance with the
		Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)issued 16July 2014 rather
		than the Accounting and Reporting by Charities Statement of Recommended Practice effective from 1April	2005
		which has since been withdrawn.
		The Charity has early adopted the provisions of bulletin 1as permitted.
		Reading Advice Network meets the definition ofa public benefit entity under FRS 102. Assets and liabilities	are
		initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting
		policy note.
		After making enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources		to
		continue its activities for the foreseeable future. Accordingly they continue to adopt the going concern basis		in
		preparing the financial statements as outlined in the Statement ofTrustees Responsibilities on page 3.
	c)	Reconciliation with previously Generally Accepted Accounting Practice
		In preparing the accounts, the Trustees have considered whether in applying the accounting policies required		by
		FRS102and the Charities SORP FRS102the restatement of comparative terms was required. The Trustees	are
		ofthe opinion that no such restatement is required.
	d)	Critical accounting judgments and key sources ofestimation uncertainty
		In the application ofthe Charity's accounting policies, which are described in note 1,Trustees are required to
		make judgments, estimates and assumptions about the carrying values ofassets and liabilities that are not
		readily apparent from other sources. The estimation and underlying assumptions are based on historical
		experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
		The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
		are recognised in the period in which the estimate is revised ifthe revision affects only that period, or in the
		period of revision and future periods ifthe current and future periods ifthe revision affects the current and
		future periods.
		In the view ofthe Trustees, no assumptions concerning the future or estimation uncertainty affecting the assets
		and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts		in
		the next financial year.

2	Expenditure	Expenditure	Expenditure	on charitable	on charitable	activities	activities		Unrestricted	Restricted	Total	Total
									Funds	Funds	2023	2022
									E	f	E	f
	Business	Development
	Communications and office								548		548	397
	Marketing		and website
	Insurance								164		164	164
	Assessments			- Reading	Voluntary		Action		3,462		3,462	2,379
	Governance			—independent		examination
	Training
									4,174		4,174	2,940
3	Creditors	and accruals
	Amounts	falling due within				one	year
	Accruals and			deferred	income
	-subscription			received	twice							30
4	Movement		in Funds
								As at	Incoming	Outgoing	Transfers	As at
								1April 2022	Resources	Resources		31March 2023
								E	f	E		E
	Restricted		Funds					5,997				5,997
								5,997				5,997
	Unrestricted			Funds				2,293	4,073	(4,174)		2,192
								2,293	4,073	(4,174)		2,192