2023-09-30-accounts - The Friends Of Sunnydown

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name The Friends of Sunnydown	Charity Name The Friends of Sunnydown

30 September 2023

Charity no.:	1165806	Company no.:

1-11
I report to the charity trustees on my examination of the accounts of the Company for the year ended30/09/2023. As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102).

October 2018

IER

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.

Please delete the words in the brackets if they do not apply.

Signed: Date: 23 July 2024 Name: Jeremy Cohen Relevant professional CIMA - 1-MHEZ qualification(s) or body (if any): Address: 166 South Park Road London SW19 8TA

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

October 2018

IER

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The Friends of sunnydown Charity No
(if any) 1165806
Annual accounts for the period
Period end
Period start date 01/10/2022 To date 30/09/2023
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Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 - - - - 29,024 - - 29,024 30,038 - - - - - - - - - - - - - - - -
	29,024 - - 29,024 30,038
	13,608 - - 13,608 6,966 14,292 - - 14,292 19,200 - - - - - - - - - -
	27,900 - - 27,900 26,166

	1,124 - - 1,124 3,872
	- - - - -
	1,124 - - 1,124 3,872
	- - - - - - - - - - - - - - - - - - - -
	1,124 - - 1,124 3,872
	17,075 - - 17,075 13,203
	18,199 - - 18,199 17,075

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Section B Balance sheet

Unrestricted funds £ F01 - - - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - - - - - -	Total last year £ F05
			- - - -
-	-	- -	-

- - - 25,297	- - - -	- - - - - - - 25,297	- - - 18,102
25,297	-	- 25,297	18,102
7,098	-	- 7,098	960

18,199	-	- 18,199	17,142

18,199	-	- 18,199	17,142
			- -
- -	- -	- - - -

18,199	-	- 18,199	17,142
- 18,199	-	- - - 18,199 -
			- - 17,142
18,199	-	- 18,199	17,142
Signature		Ian Chapman Tom Barnes Print Name	Date of approval dd/mm/yyyy 24/07/2024 24/07/2024

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with Ireland (FRS 102)the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support The trustees coinsider the charity has adequate reserves to the conclusion that the charity is a going continue as a going concern for the next 12 months concern; Disclosure of any uncertainties that make the not applicable going concern assumption doubtful; Where accounts are not prepared on a going not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

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The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy; not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; not applicable
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP. not applicable
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1.4 Changes to accounting estimates

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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes; not applicable
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and not applicable
(iii) where practicable, the effect of the change in one or
more future periods.
not applicable
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes  * -Tick as appropriate No

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	not applicable
*(ii) for each prior period presented in the accounts, the*
*amount of the correction for each account line item*
*affected; and*
	not applicable
*(iii) the amount of the correction at the beginning of the*
*earliest prior period presented in the accounts.*
	not applicable

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

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This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
 the monetary value can be measured with sufficient reliability. 
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102. 
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP). 
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP). 
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the 
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period

Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift Yes No N/a
donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor or 
the terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. 
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so. 
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised 
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
Yes No N/a
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other 
trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable. 
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable. 
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably. 
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA. 
Yes No N/a
Support costs The charity has incurred expenditure on support costs. 
Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help
described in the trustees’ annual report. 
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends can be measured reliably. 
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies. 
Yes No N/a
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as 
income from charitable activities.
Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
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Settlement of insurance claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and losses any gain or loss resulting from revaluing investments to market value at the end of the year.

 Yes No N/a 

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2.3 EXPENDITURE AND LIABILITIES

2.4 ASSETS
Intangible fixed assets
Heritage assets
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Current asset
investments
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a


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Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 26,725 - - 26,725 27,483
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations 2,300 - - 2,300 2,555
Donated goods, facilities and services - - - -
Other - - -
Total 29,024 - - 29,024 30,038
Charitable
activities: - - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate Uniform - - - -
material item Smarties - - - -
of income: - - - - -
- - - - -
Total - - - [ - - ]
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - -
Total - - - [ - - ]
TOTAL INCOME 29,024 - - 29,024 30,038
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
not applicable
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
not applicable
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
not applicable
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
not applicable
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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

This year		Last year
£		£
	-	-
	-	-
	-	-
	-	-

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Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
Second hand school uniform is donated to the Second hand school uniform is donated to the
and valuation of donated goods,
charity for resale. This is held at nil value until it charity for resale. This is held at nil value until
facilities and services.
is sold, then recognised as a donation it is sold, then recognised as a donation
Please provide details of any unfulfilled
conditions and other contingencies
attaching to resources from donated
goods and services not recognised in
income. none none
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg service offered by volunteers and trustees are at service offered by volunteers and trustees are
contribution of unpaid volunteers. nil cost and not recognised in the accounts at nil cost and not recognised in the accounts
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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

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This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 316 - - 316 288 - - 288
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries 1,040 - - 1,040 1,480 1,480
Staging fundraising events
12,252 - - 12,252 1,304 1,304
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 13,608 - - 13,608 3,071 - - 3,071
Expenditure on charitable activities:
learning space 9,555 - - 9,555 - - -
accelerator reader 3,637 3,637
scanning pens 1,100 - - 1,100 - - -
external donations form cycle challange
- - - 20,807 - - 20,807
other donations - - - 2,288 - - 2,288
Total expenditure on charitable
activities 14,292 - - 14,292 23,094 - - 23,094
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 27,900 - - 27,900 26,166 - - 26,166
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CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - - -
	- -

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

		This year	This year	Last year
		£		£
Trade debtors			-	-
Prepayments and accrued income			-	-
Other debtors			-	-
			-	-
	Total		-	-

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
		Amounts	falling due			within	Amounts falling due after
			one	year			more than	one year
		This year		Last year			This year	Last year
		£			£		£	£
Accruals for grants payable									-
Bank loans and overdrafts			-			-	-		-
Trade creditors			-			-	-		-
Payments received on account for contracts or
performance-related grants			-			-	-		-
Accruals and deferred income		7,098				960	-		-
Taxation and social security			-			-	-		-
Other creditors			-			-	-		-
	Total	7,098				960	-		-

20.2 Deferred income

20.2 Deferred income
*Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - - - - - Last year
	- -

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - 25,297 17,722 380
	25,297 18,102

CC17a (Excel)

24/07/2024

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