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2021-03-31-accounts

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The Charity Registration Number is :- 1166339

Urban MBA

Report and Accounts

31 March 2021

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Urban MBA

Report and accounts for the year ended 31 March 2021

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 9
Independent Accountant's Report 10
Funds Statements:-
Statement of Financial Activities 12
Statement of Financial Activities - Prior Year statement 13
Statement of total recognised gains and losses 13
Movements in funds 14
Revaluation reserves 14
Revenue Funds 15
Fixed Asset funds 15
Income and Expenditure account 16
Summary of funds 16
Balance sheet 17
Cash flow statement 18
Notes to the accounts 19

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

The Trustees present their Report and Accounts for the year ended 31 March 2021.

Reference and administrative details

The charity name.

The legal name of the charity is:- Urban MBA.

The charity is also known by its operating name, Urban MBA. The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1166339.

.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) . The governing document is dated 01 April 2016 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

The principal operating address, telephone number, email and web addresses of the charity are:-

Unit W10 8 Woodberry Down, London, N4 2TG Telephone 7900374026 Email Address info@urbanmba.co.uk Web address www.urbanmba.co.uk

The Trustees in office on the date the report was approved were:-

Fahmida Begum (Appointed 17/2/2021) Sheromie Brewster Jerton Lagranha Junior Bernie J Mitchell (Appointed 17/2/21) Frances Saeley The following persons served as Trustees during the year ended 31 March 2021 :-

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

THE RELIEF OF UNEMPLOYMENT FOR PEOPLE AGED BETWEEN 19 – 25 IN HACKNEY AND EAST LONDON, IN PARTICULAR BUT NOT EXCLUSIVELY BY THE PROVISION OF ASSISTANCE TO FIND EMPLOYMENT

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

The main activities undertaken in relation to those purposes during the year.

As for most of the world, 2021 was a challenging year as Covid continued to shape the economy. It particularly affected us, both in in terms of training venues, and dealing with the many entrepreneurs whose businesses were threatened by the lockdown measures.

We chose to stay open, as we found that many young people needed an outlet during Covid and the lockdown. This underlined the importance of our mission to develop enterprise skill sets to equip marginalised and disengaged young adults to be resilient in times of personal turmoil, as well as during the journey of building a business.

Experienced as we are in working closely with Generation Y, born in 1997 and raised in the 2000s, we accept that this is a visual and video generation of ‘bite-sized’ learners and supporters of easy technology, who found Covid to be very disturbing.

Training

Our programme focuses on young adults who are not in education, employment, or training, and who need to be reached by alternative teaching methods to make the programme content come to life. Despite the delays due to lockdown, we did manage to run two courses – one in Hackney and one at the Olympic Stadium.

The first, in Hackney, was run at the Arc Club in Homerton, a shared space and professional resource that empowers real connections between real people in real neighbourhoods. Funded by Discover Young Hackney, this was one of our most successful courses, with 13 getting to the pitching stage out of the initial 17, despite having to end the course before time, as the pandemic tightened its grip.

Two of the entrepreneurs have gone on to gain some real success - Makeda Nadine of Mama's Kitchen and Racheal of Racheal Cooks. They have been approached by a production company to appear on the Gordon Ramsay’s Future Food Stars.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

We are also pleased to announce that all Urban MBA students in the future, as part of a partnership with Arc, will be able to use their co-working spaces at subsidised or even free rates. This will be set up in the Nexus co-working tools, suggested by European Coworking Assembly partnership with Bernie Mitchell, one of our trustees.

In addition, we found a position in Arc for one of our students, thereby strengthening our partnership.

Here is some background on the success of our two new entrepreneurs Makeda Nadine of Mamas Ktchn Hello there, my names Makeda and I am the founder of Mamas Ktchn, growing up I fell in love with food at a very young age, I found myself experimenting with different flavours and seasonings, and by the time I was 13, I could confidently cook for my entire family! Family and food go hand in hand, and they definitely have a special place in my heart. 13 years later, I decided to follow my dreams and start my own business, so here we are. We are working on providing food for larger groups of homeless people by collaborating with charities that support such causes. No one should go without the necessities of life, which are food, shelter and love.

Young people are at the heart of Mamas Ktchn, as so many are misled and lack positive influences to guide them along the way. We are building mentorship programmes to help young people in London and across the UK realise their dreams and regain their confidence. We will also be offering work experience at our pop-ups for those who are interested in creating their own flavours in the kitchen. http://mamasktchn.com

Racheal founder of Racheal Cooks I love cooking and tasting delicious recipes that not only spark emotion but also swiftly take me down memory lane to fond childhood memories. I take inspiration from my culture and because of this; I break boundaries and create mouth-watering African fusion cuisines.

Imagine having access to delicious authentic Nigerian food at the tip of your fingertips? Imagine learning new easy to follow recipes that remind you of back home but yet…it is something like a taste of culture both old and new? Well, that’s what you get with Racheal Cooks.

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

The combination of afro-fusion taste was inspired by my son Joshua, who has had the privilege of experiencing both old and new traditional family recipes. I created new traditions and experiences with him. During the recent pandemic, we bonded over food. Cooking old recipes together and creating new recipes, new family traditions, and new fond memories. It was then I decided that I would stop letting fear hold me back. I turned my love for food into a business and haven’t looked back since. https://rachealcooks.com

The second course was also successful and from that cohort, we have hired Bee, a graphic designer and our new branding and marketing manager. We are now in phase two of urban MBA’s development focused on our 5-year plan. Bee has been instrumental in designing brand assets looking at urban MBA’s future and expansion programme.

We again put on a show for London Fashion Week, supporting three new up and coming designers highlighting their collections on the catwalk.

Alumni successes

At Urban MBA, we discover, inspire and support potential entrepreneurs using learning scenarios that is appropriate to their needs and provides forward-focused adaptable tools. Our specialised 12week programme allows young people, especially those from marginalised communities, to reengage with education, unlock the power of their imagination and develop skills that enable them to become thriving, self-employed professionals who contribute to the greater social and economic development of the areas they live and work in.

We are again proud to cover some of the successes of our alumni, which prove how effective our courses are in teaching valuable skill sets such as goal setting, confidence building, and presentation skills using technology. These skill sets and training methods have helped our students to apply their knowledge in practical business applications.

Victoria, CEO and Founder at Sunmo Snacks, won the Women’s Health Awards 2021 for Healthy Foods with her Sunmo Naturally Sweet Plantain Crisps. “Winning Women’s Health Awards 2021 for Healthy Foods has made me remember all over again why I started Sunmo Snacks, I am incredibly grateful. When I launched Sunmo, I set out to create snacks and drinks that are good for you, functional and taste amazing. Thank you so much Women’s Health for the recognition.” https://sunmosnacks.com/ Victoria supports all our courses with inspirational talks and advice to future entrepreneurs and will be taking a more active role in our youth

Saint Giovanni De La Mode grew his business by over 100%. Urban MBA supported his move into his own offices, the hiring of two members of staff and the creation of an eco-system where Sandra, another Urban MBA alumnus, is now his operations manager. The company blends contemporary and historical styles, to create a unique, urban and trendy collection. We want our customers to indulge in the highest quality of urban fashion. https://saintgiovani.co.uk

Giedre Jackyte put on her women’s empowerment event, Global Juno Women in Dance for International Women’s Week, assisted by Urban MBA. This revolutionary self-development platform focuses on building confidence and encouraging independent women to make their mark in the world. https://womenindance.co.uk/

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

Mentoring

In our efforts to create a world where no young person is lost or left behind, we empower marginalised and disengaged young adults with the confidence, knowledge and focus to strive for success and independence.

Mentoring went up substantially during Covid. Primarily our core target market are disadvantaged youth aged 16-25 and those that strive to be entrepreneurs. Both these sectors were significantly impacted during the Covid lockdowns, as we saw from our extended mentoring hours.

We normally average 480 hours of mentoring per year, however during Covid, over a 10-week period, our mentoring increased to 200 hours or half a year in less than three months.

We did this to support the entrepreneurs in danger of losing their business. Many of our young students also developed mental health issues due to lockdown in addition to the problems that occurred with education, as many of our target consumers did not have access to the internet or laptops.

Future

Our trustees enable us to reach our vision and potential and so we are delighted to announce that we will be finding appropriate people as additional trustees in 2021/22 to support our strategic longterm growth and add value to Urban MBA.

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

Financial review

The charity's financial position at the end of the year ended 31 March 2021

The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income
2021
£
35,390
20,427
16,514
36,941
2020
£
563
(509)
2,060
1,551

Financial review of the position at the reporting date, 31 March 2021 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

D R Donnelly Member of Chartered Certified Accountant 11a Anton Street

London

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E82AD

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Urban MBA

Trustees' Annual Report for the year ended 31 March 2021

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 26 January 2022.

Bernie J Mitchell

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Urban MBA

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2021

I report to the Trustees on my examination of the financial statements of the charity on pages 12 to 20 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 9, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

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Urban MBA - Statement of Financial Activities for the year ended 31 March 2021

Statement of Financial Activities for the year ended 31 March 2021

Current year
Unrestricted
Funds
2021
£
Income & Endowments from:
Donations & Legacies
A1
54,100
Other trading activities
A3
11,470
Investments
A4
-
Total income
A
65,570
Expenditure on:
Raising funds
B1
1,690
Charitable activities
B2
42,944
Total expenditure
B
44,634
Net income for the year
20,936
Net income after transfers
A-B-C
20,936
20,936
Reconciliation of funds:-
E
Total funds brought forward
(509)
Total funds carried forward
20,427
SORP
Ref
Net movement in funds
Current year
Restricted
Funds
2021
£
33,664
12,000
-
45,664
-
31,210
31,210
14,454
14,454
14,454
2,060
16,514
Current year
Total Funds
2021
£
87,764
23,470
-
111,234
1,690
74,154
75,844
35,390
35,390
35,390
1,551
36,941
Prior Year
Total Funds
2020
£
35,917
7,191
804
43,912
35
43,314
43,349
563
563
563
988
1,551

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 19 to 20 form an integral part of these accounts.

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Urban MBA - Statement of Financial Activities for the year ended 31 March 2021

Urban MBA - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activ B3
Other taxation
B3
Total expenditure
B
B4
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref
Net gains on investments
Prior Year
Unrestricted
Funds
2020
£
14,739
-
7,191
804
-
22,734
35
20,440
-
-
-
20,475
-
2,259
-
2,259
2,259
(2,768)
(509)

Prior Year
Restricted
Funds
2020
£
21,178
-
-
-
-
-
21,178
-
12,296
-
-
-
-
12,296
-
8,882
-
8,882
8,882
3,756
12,638
Prior Year
Total Funds
2020
£
35,917
-
7,191
804
-
43,912
35
43,314
-
-
-
43,349
-
563
-
563
563
988
1,551

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 19 to 20 form an integral part of these accounts.

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Urban MBA - Statement of Financial Activities for the year ended 31 March 2021

Urban MBA - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities
2021
£
35,390
35,390
2020
£
563
563

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 19 to 20 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 31 March 2021

Revenue accumulated funds

Unrestricted
Funds
2021
£
Accumulated funds brought forward
(509)
20,936
20,427
Closing revenue funds
20,427
Summary of funds
Unrestricted
and
Designated funds
2021
£
Revenue accumulated funds
20,427
Recognised gains and losses before
transfers
Restricted
Funds
2021
£
2,060
14,454
16,514
16,514
Restricted
Funds
2021
£
16,514
Total
Funds
2021
£
1,551
35,390
36,941
36,941
Total
Funds
2021
£
36,941
Last year
Total Funds
2020
£
988
563
1,551
1,551
Last Year
Total Funds
2020
£
1,551

The notes attached on pages 19 to 20 form an integral part of these accounts.

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Urban MBA - Statement of Financial Activities for the year ended 31 March 2021

Urban MBA

Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006

Income
Income from operations
Refunds from HMRC on gift aided donations
Income from investments, other than interest receivable
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Interest payable
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income and interest
2021
£
98,570
12,664
-
111,234
111,234
73,337
27
1,690
790
-
-
75,844
35,390
-
35,390
35,390
2020
£
43,108
-
804
43,912
43,912
42,013
115
35
-
1,186
-
43,349
563
-
563
563

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 19 to 20 form an integral part of these accounts.

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Urban MBA - Balance Sheet as at 31 March 2021

Note
SORP
Ref
Fixed assets
A
Tangible assets
10
A2
Current assets
B
Stocks
B1
Debtors
13
B2
Cash at bank and in hand
B4
Total current assets
Net current assets
The total net assets of the charity
Restricted funds
Restricted Revenue Funds
18
D2
Unrestricted Funds
Unrestricted Revenue Funds
18
D3
Designated Funds
Total charity funds
The total net assets of the charity are funded by the f

2021
£
1
113
25,748
11,079
36,940
36,940
36,941
16,514
16,514
20,427
20,427
36,941
unds of the charity, as follo
2020
£
28
-
152
1,371
1,523
1,523
1,551
2,060
2,060
(509)
(509)
1,551
ws:-

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Bernie J Mitchell

Trustee Approved by the board of trustees on 26 January 2022

The notes attached on pages 19 to 20 form an integral part of these accounts.

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Urban MBA

Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

Under 3.38 and to comply with 3.14, if there are no uncertainties about going concern this MUST be stated. Under 3.39, if there are uncertainties details must be given. Enter text here to comply

Suggested normal text (whioch may require modification to meet the circumstances):-

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2020, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

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Notes to the Accounts for the year ended 31 March 2021

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from nonexchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser. Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met. Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

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Notes to the Accounts for the year ended 31 March 2021

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

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Notes to the Accounts for the year ended 31 March 2021

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity.

Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Estimation techniques used in apportioning costs - give details

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note7.

Fixed Asset Investments

Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.

Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.

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Notes to the Accounts for the year ended 31 March 2021

All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.

Social Investments

Any realised gains or losses on any programe related investment assets are included in row A5 of the Statement of Financial Activities (The SOFA). All gains on other social investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises 0 % straight line
Leasehold premises 2 % straight line
Plant and machinery 20 % straight line
Motor vehicles 25 % straight line

Accounting for capital grants and fixed asset funds.

Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 10.

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.

As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.

In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP.

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Notes to the Accounts for the year ended 31 March 2021

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Financial instruments including cash and bank balances

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements

Leasing and hire purchase contracts and commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Pensions - defined benefit schemes

The charity operates a defined benefit pension scheme. Contributions are charged to the profit and loss account and liabilities are accounted for in accordance with the principles set out in module 17 of the SORP.

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Notes to the Accounts for the year ended 31 March 2021

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no Financial instruments.

5 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
6
Interest payable
Loan interest
2021
£
27
2020
£
115
2021
£
-
2020
£
1,186

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Notes to the Accounts for the year ended 31 March 2021

7 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The charity had 112 Volunteers who donated 1,847 hours of their time stewarding events. Other volunteers undertook 40 hours of mailings and distributions and two specialist volunteers with DBS checks, spent 475 hours a year supporting the weekly children’s and young people’s writing groups. It is estimated that without the help of volunteers, the Festival would need to find the equivalent of over £20,000 to obtain similar services. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

8 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
2021
2020
£
£
-
80
Total salaries, wages and related costs -
80
The average number of part time staff employed in the year was
1
-
The average number of full time staff employed in the year was
1
-
The estimated full time equivalent number of all staff employed in the year was
1
-
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
1
-
Engaged on publicity activities
1
-
Engaged on fundraising activities
1
-
Engaged on management and administration
1
-
The estimated full time equivalent number of all staff employed as above 1
-

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

9 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

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Notes to the Accounts for the year ended 31 March 2021

10 Tangible fixed assets

Current Year
Cost
At 1 April 2020
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
Prior Year
Cost
31 March 2020
Depreciation
Net book value
31 March 2020
Land and
Buildings
£
-
-
-
-
-
-
-
Land and
Buildings
£
-
-
Plant &
Machinery
£
459
459
431
27
458
1
28
Plant &
Machinery
£
459
431
28
459
Motor
Vehicles
£
-
-
-
-
-
-
-
Motor
Vehicles
£
-
-
Total
Total
£
£
459
459
459
459
431
431
27
27
458
458
1
1
28
28
Total
Total
£
£
459
459
459
459

11 Investment pooling schemes and arrangements None

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Notes to the Accounts for the year ended 31 March 2021

----- Start of picture text -----
12 Stocks & Work in Progress 2021 2020
£ £
Stocks before write downs 113 -
113 -
Analysis of the carrying value of stocks and work in progress by activities
Work in Progress Stocks
2021 2020 2021 2020
£ £ £ £
Activity
Primary purpose and ancillary trading1 - - 113 -
- - 113 -
13 Debtors
2021 2020
£ £
Trade debtors 25,748 152
14 Loans to trustees included in debtors
None
----- End of picture text -----

15 Guarantees made by the charity on behalf of trustees None

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Notes to the Accounts for the year ended 31 March 2021

16 Income and Expenditure account summary
At 1 April 2020
Surplus after tax for the year
At 31 March 2021
2021
£
1,551
35,390
36,941
2020
£
988
563
1,551

17 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2021
Tangible Fixed Assets
Current Assets
At 1 April 2020
Tangible Fixed Assets
Current Assets
Unrestricted
funds
£
1
20,426
20,427
Unrestricted
funds
£
28
(537)
(509)
Designated
funds
£
-
-
Designated
funds
£
-
-
-
Restricted
funds
£
-
16,514
16,514
Restricted
funds
£
-
2,060
2,060
Total
Total
Funds
Funds
£
£
1
1
36,940
36,940
36,941
36,941
Total
Total
Funds
Funds
£
£
28
28
1,523
1,523
1,551
1,551

18 Change in total funds over the year as shown in Note 17 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Erasmus
Make my Mark
BBC Children in Need
Groundworks
insert name of fund 5
Total restricted funds
Total charity funds
Funds brought
forward from
2020
£
(509)
(509)
757
97
(400)
1,606
-
2,060
1,551
Movement in
funds in 2021
See Note 19
£
20,936
20,936
(3,136)
-
2,992
-
14,598
14,454
35,390
See Note 0
£
-
-
-
-
-
-
-
-
-
Transfers
between
funds in 2021
Funds carried
forward to
2022
£
£
20,427
20,427
20,427
20,427
(2,379)
(2,379)
97
97
2,592
2,592
1,606
1,606
14,598
14,598
16,514
16,514
36,941
36,941
Funds carried
forward to
2022

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Notes to the Accounts for the year ended 31 March 2021

19 Analysis of movements in funds over the year as shown in Note 18

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Erasmus
BBC Children in Need
Courses
Income
2021
£
65,570
-
12,664
33,000
111,234
Expenditure
2021
£
(44,634)
(3,136)
(9,672)
(18,402)
(75,844)
Other
Gains &
Losses
2021
£
-
-
-
-
-
Movement
Movement
in funds
in funds
2021
2021
£
£
20,936
20,936
(3,136)
(3,136)
2,992
2,992
14,598
14,598
35,390
35,390

20 The purposes for which the

Unrestricted and designated funds:-

Unrestricted Revenue Funds

Unrestricted Revaluation Reserve

Designated Revenue Funds

Designated Fixed Asset Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets. There no designated Revenue Funds

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.

Restricted funds:-

Restricted Fixed Asset Funds

Restricted Revaluation Reserve

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.

Erasmus The European Social Fund - Project as part of the EU Make my Mark Used for young people to do further projects BBC Children in Need 3 Year project delivering creativity in schools Groundworks Project delivering outdoor activities for young people

21 Ultimate controlling party

The charity is under the control of its legal members.

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Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

22 Donations, Grants and Legacies

Donations and gifts from individuals
All the grants in the prior year were unrestricted.
Total public sector revenue grants
BB UK Ltd
BBC Children in need
Crazy for Vintage
Total donations and gifts from
individuals
Revenue grants from government
and public bodies
Hackney Council
Lstn Up Ldn
Community Link
European Social fund
Derwnt London
Refunds from HMRC on gift aided donations
Current year
Unrestricted
Funds
2021
£
-
-
Current year
Unrestricted
Funds
2021
£
50,000
100
4,000
-
-
-
-
-
54,100
Current year
Restricted
Funds
2021
£
12,664
12,664
Current year
Restricted
Funds
2021
£
-
-
-
10,000
11,000
-
-
-
21,000
Current year
Total Funds
2021
£
12,664
12,664
Current year
Total Funds
2021
£
50,000
100
4,000
10,000
11,000
-
-
-
75,100
Prior Year
Total Funds
2020
£
-
-
Prior Year
Total Funds
2020
£
-
-
-
-
10,788
9,598
543
9,997
30,926

Revenue grants from government and public bodies - Prior Year analysis

Prior Year Prior Year
Unrestricted
Funds
2020
£
9,748
Prior Year
Restricted
Funds
2020
£
21,178
Prior Year
Total Funds
2020
£
30,926

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Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

Sponsorship
Small sponsorship gifts individually
less than £1000
Total sponsorship income
Enter name of donor on the analysis
Step 25 Section A1-6
Listen up London
Make my Mark
Find a Balance
Current year
Unrestricted
Funds
2021
£
-
-
-
-
-
-
Current year
Restricted
Funds
2021
£
-
-
-
-
-
-
Current year
Total Funds
2021
£
-
-
-
-
-
-
Prior Year
Total Funds
2020
£
1,375
3,000
150
310
156
4,991

----- Start of picture text -----
Total Donations, Grants and Legacies
Total Donations, Grants A1 54,100 33,664 87,764 35,917
----- End of picture text -----

and Legacies
All the donations and gifts in the prior year were unre
Prior year
Total Donations, Grants
and Legacies
A1
23 Income from other, non charitable, trading a
Total from other activities
A3
Trading activities to raise funds for
the charity
stricted.
Unrestricted
Funds
2020
£
14,739
ctivities
Current year
Unrestricted
Funds
2021
£
11,470
11,470
Restricted
Funds
2020
£
21,178
Current year
Restricted
Funds
2021
£
12,000
12,000
Prior Year
Total Funds
2020
£
35,917
Current year
Total Funds
2021
£
23,470
23,470
Prior Year
Total Funds
2020
£
7,191
7,191

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Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

----- Start of picture text -----
24 Investment income
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Property Rental Income - - - 804
Total investment income A4 - - - 804
25 Expenditure on charitable activities - Direct spending
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2021 2021 2021 2020
£ £ £ £
Temporary Staff - Charitable - - - 80
Travel and Subsistence - Charitable Activities - - - 5,707
Course Winner - 4,550 4,550 926
Course Tutoring - 480 480 375
Clothing - - - 310
Other - - - 731
Delivery - - - 9,997
Contract Services - - - 150
Video 2,800 1,014 3,814 400
Total direct spending B2a 2,800 6,044 8,844 18,676
All the expenditure in the prior year was unrestricted.
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2020 2020 2020
£ £ £
Travel and Subsistence - Charitable Activities - 5,707 5,707
Course Winner 170 756 926
Total direct spending B2a 1,635 6,463 18,676
----- End of picture text -----

30

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Urban MBA

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

26 Expenditure on charitable activities - Charitable trading

Current year
Current Year
Unrestricted
Funds
2021
£
5,295
294
-
Total charitable trading costs B2b
5,589
27 Expenditure on charitable activities- Grant funding of acti
Current year
Current Year
Unrestricted
Funds
2021
£
-
-
-
Total grantmaking costs
B2c
-
Children in Need
Facilities & Equipment
Facility and Equipment - Rent
Parking & Utilities
Money Exchange
Competition Reward
Erasmus Travel Costs
Current year
Restricted
Funds
2021
£
-
1,432
-
1,432
vities
Current year
Restricted
Funds
2021
£
2,703
320
9,672
12,695
Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
5,295
5,493
1,726
-
-
195
7,021
5,688
Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
2,703
-
320
-
9,672
-
12,695
-

31

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Urban MBA

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

28
Current Year
Volunteer costs
Premises Expenses
Administrative overheads
Professional fees paid to advisors other than
Financial costs
Support costs before reallocation
Total support costs - Current Year
The basis of allocation of costs between activities is d
Prior Year
Volunteer costs
Volunteers' expenses
Travel and subsistence - volunteers
Other
Premises Expenses
Administrative overheads
The basis of allocation of costs between activities is d
Total support costs - Prior
Support costs before
Conference
Rates and water charges
Other
Other insurances
Stationery and printing
Postage
Property insurance
Premises repairs, renewals and
maintenance
Support costs for charitable activities
Legal fees
Information and publications
Subscriptions to periodicals
Cash expenses
Courier Services
Telephone, fax and internet
Contract Services
Business Expenditure
Health and safety costs
Meals and entertaining
Volunteers' expenses
Travel and subsistence -
Premises repairs, renewals and
maintenance
Depreciation & Amortisation in
General Administration
Serbian Talk
Loan interest
Donations
Sundry expenses
Web hosting
Current year
Unrestricted
Funds
2021
£
8,408
931
4,728
-
-
4,258
282
-
215
65
-
-
675
69
55
396
-
1,704
-
-
434
321
285
10,102
the auditor o
810
-
27
33,765
33,765
escribed under
Current year
Unrestricted
Funds
2021
£
2,500
2,256
208
53
13,117
13,117
escribed under
Current year
Current year
Restricted
Funds
Total Funds
2021
2021
£
£
984
9,392
466
1,397
3,222
7,950
-
-
-
-
-
4,258
-
282
-
-
-
215
-
65
-
-
-
-
-
675
-
69
-
55
-
396
-
-
1,770
3,474
-
-
-
-
872
1,306
-
321
-
285
3,725
13,827
r examiner
-
810
-
-
-
27
11,039
44,804
11,039
44,804
accounting policies
Current year
Prior Year
Restricted
Funds
Total Funds
2021
2020
£
£
640
3,140
2,874
5,130
559
767
1,760
1,813
5,833
18,950
5,833
18,950
accounting policies
Prior Year
Total Funds
2020
£
3,140
5,130
-
767
2,544
1,813
511
43
236
13
73
374
254
-
151
-
1,267
1,089
145
99
-
-
-
-
-
1,186
115
18,950
18,950
-
-
-

32

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Urban MBA

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

29 Other Expenditure - Governance costs
Current Year
Reporting Accountant fees
Total Governance costs
30 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total charitable trading costsB2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total charitable trading costsB2b
Total support costs
B2d
Total charitable expenditure
B2
Current year
Unrestricted
Funds
2021
£
790
790
Current year
Unrestricted
Funds
2021
£
2,800
5,589
-
33,765
790
42,944
Prior Year
Unrestricted
Funds
2020
£
1,635
5,688
13,117
20,440
Current year
Restricted
Funds
2021
£
-
-
Current year
Restricted
Funds
2021
£
6,044
1,432
12,695
11,039
-
31,210
Prior Year
Restricted
Funds
2020
£
6,463
-
5,833
12,296
Current year
Total Funds
2021
£
790
790
Current year
Total Funds
2021
£
8,844
7,021
12,695
44,804
790
74,154
Prior Year
Total Funds
2020
£
18,676
5,688
18,950
43,314
Prior Year
Total Funds
2020
£
-
-
Prior Year
Total Funds
2020
£
18,676
5,688
-
18,950
-
43,314

33

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Urban MBA

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

----- Start of picture text -----
31 Expenditure on raising funds and costs of investment management
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2021 2021 2021 2020
£ £ £ £
Marketing & advertising of fundraising 1,690 - 1,690 35
Total fundraising costs B1 1,690 - 1,690 35
All the expenditure in the prior year was unrestricted.
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2020 2020 2020
£ £ £
Marketing & advertising of fundraising 35 - 35
Total fundraising costs B1 35 - 35
----- End of picture text -----

34