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2021-10-31-accounts

GoodharlRendel C*mnrunityl-lall CharitVlrjc: I"167485
CompanyNo cilil07,417
Annualaccounts forthe Period
Period end
Periodstart date 1112020 date 31102021
SectionAStatement offina
and expenditureaccount)
nci al activiti es (incl uding su m maryin come
ooz
Recommendedcategories byactivity 0)oEop
5(,
Unrestricted
fundst
Restricted
income
funds
g
Endowment
fundst
Total funds
t
Prior year
fundst
lncome(Note3) F01 F02 F03 F04 F05
lncome and endowments from
Donationsand legacies s01
Charitable activities s02 150 150 6,889
Othertradingactivities s03
lnvestments s04
Separate materialitemof income s05
Other s06 10,000
Total s07 50 150 .16,88-9
Expenditure(Notes6)
Expenditureon:
Raisingfunds s08
Charitable activities s09 3,714 3.714 11,000
Separate material expenseitem s10
Other s11
Total s12 3.714 3.714 .000
Netincome/(expenditure) before taxfor
the reportingperiod s13 3,564 3,564 5,899
Tax payable s14
Netincome/(expenditure) aftertax
beforeinvestmentgains/(losses) s15 3,564 3,564 5,899
Netgainsi(losses)on
investments s16
Netincome/(expenditure) s17 3,564 3,564 5,899
Extraordinary items s18
Transfersbetweenfunds s19
Otherrecognisedgains/(losses):
Gains andlosses onrevaluationoffixed assetsfor the
charity's ownuse s20
Other gains/(losses) s21
Netmovementin funds s22 -
3,564
- 3,564 5,899
Reconciliationof
funds:
Total fundsbrought forward
Totalfunds carriedforward
s23
s24
10,978
7,414
5,079
Eg'/lnm
10,978

An explanationasto those factors that support N/A
the conclusion that the charityis agoing
concern;
Disclosureofany uncertainties that makethe N/A
going concern assumption doubtful;
Where accounts are notpreparedonagoing N/A
concern basis,pleasedisclose this fact
together withthebasisonwhichthetrustees
prepared the accounts and the reason why the
charityisnot regarded asagoingconcern.

SectionC Notestotheaccounts
Note2 Accounting policies
2.2rNCOME
Recognition of income Theseareincluded in the StatementofFinancialActivities(SoFA) when:
.
thecharity becomes entitled totheresources;
.
it is more likelythannot that the trusteeswill receive the resources;
.
themonetary value can be measuredwith sufficient reliability
No*
I
N/a*
Offsetting Therehas been no offsetting of assets andliabilities, or income and expenses, unless
required orpermittedbytheFRS 102 SORPor FRS102.
Yes* No* N/a"
Grants anddonations Grants and donations are only includedintheSoFA when the general income
recognition criteria are met(5.10to5.12 FRS102 SORP).
Yes* No* N/a.
ln the case ofperformancerelatedgrants, income must only be recognised to the extent
that the charity hasprovidedthe specifiedgoods or services as entitlement to the grant
Yes* No" N/a.
only occurs whentheperformancerelatedconditions are met (5.16 FRS 102 SORP).
Legacies are includedinthe SOFAwhenreceipt is probable,thatis,when there has
Legacies beengrantofprobate,the executorshave established that there are sufficient assetsin
the estate and any conditions attached to thelegacy are either withinthecontrolofthe
charity or have been met.
Yes*
I
No. N/a*
Governmentgrants Thecharityhas receivedgovernment grantsinthereporting period No* N/a*
Tax reclaims on GiftAidreceivable is included in incomewhenthereisa valid declaration fromthe
donor. AnyGiftAidamount recovered on a donationisconsideredtobe part of thatgift
Yes* No" N/a*
donations andgifts andistreated as an addition to the same fund astheinitial donation unlessthedonoror
the terms of the appeal have specifled otherwise.
Contractual income and
performance related
grants
This isonlyincluded in the SoFA once the charity hasprovidedtherelated goodsor
services or mettheperformancerelated conditions.
Yes*
II
No* N/a"
Yes* No*
Donated goods Donatedgoodsare measured at fairvalue(theamountfor which the asset could be
exchanged)unless impractical to doso.
The cost of any stock ofgoodsdonated for distributiontobeneficiariesisdeemedtobe
the fair valueofthosegiftsatthe time oftheirrecelpt andthey are recognised on receipt.
Yes* No" N/a"
lnthereporting periodinwhich the stocks are dishibuted, they arerecognised asan
expense at the carrying amount of the stocksatdistribution.
Donatedgoodsforresale are measuredatfairvalueoninitial recognition,whichisthe
expectedproceedsfrom sale less the expected costsof sale, and recognised in 'lncome
fromother tradingactivities'withthe corresponding stockrecognisedinthebalance
Yes* No* N/a*
sheet.On its sale the value of stockischarged against'lncome from other trading
activities'and theproceedsfromsale are also recognlsedas'lncomefrom other tradlng
activities'.
Goods donated for on-going usebythe charity arerecognised as tangible fixed assets Yes" No" N/a*
andincluded in the SoFA as incoming resourceswhenreceivable.
Gifts in kind for usebythe charity are includedintheSoFA as income from donations No* N/a*
whenreceivable.
Donated services and Donated services and facilities are includedintheSOFAwhen receivedatthe valueof Yes" No* N/a*
facilities thegiftto the charityprovidedthe valueofthegiftcan bemeasured reliably.
Donated services and facilities that are consumed immediately are recognisedas Yes" No* N/a*
incomewithan equivalent amount recognised as an expense under the appropriate
headinginthe SOFA.
Yes* No* N/a.
Supportcosts Thecharity has incurred expenditure on support costs.
Volunteer help The value of any voluntary help received is not includedinthe accounts butisdescribed
in thetrustees'annualreport.
Yes" No*
lncomefrominterest,
royalties anddividends
This is included in the accountswhenreceiptisprobable and the amount receivable can
bemeasured reliably.
lncomefrom membership
subscriptions
Membershipsubscriptions receivedinthenature of a gift are recognisedinDonations
andLegacies.
Membership subscriptions whichgivesamembertherighttobuy services or other
benefitsarerecognised as incomeearned from the provision of goods and services as
income from charitable activlties.
Settlementofinsurance
claims
lnsurance claims areonlyincludedintheSoFA when the general income recognition
criteriaaremet(5.10to5.12 FRSl 02 SORP) and are included as an item of other
incomeintheSoFA.
:lY:::'""*
garnsano
losses
Thisincludes any realised or unrealisedgains or losses onthesaleofinvestments and
anygainor loss resuttingfrom revaluing investments to market valueatthe endofthe
year.
2.3 EXPENDITURE AND LIABILITIES
Liabilities are recognisedwhereitis more likelythannot that thereisalegalor
Liabilitvrecoonition constructive obligation committing the charity to pay out resources andtheamountofthe
obtigation can be measuredwithreasonable certainty
Governanceandsupport
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costsinvolving public accountabilityofthecharity andits
compliancewithregulation andgood practice
Support costs include central functionsand have been allocated to activity cost
categories on a basis consistentwiththeuse of resources, eg allocating property costs
byfloorareas, orpercapita, staffcostsbythe time spent and other costs bytheirusage.
Grantswithperformance Where the charitygivesagrantwith conditionsfor its payment being a specific levelof
conditions service or outputtobeprovided, such grants are only rec,ognised in the SoFA once the
recipient of thegranthasprovidedthespecified service or output.
Grantspayablewithout Where there are no conditions attachingto the grant that enables the donor charity to
performanceconditions realistically avoid the commitment, a liabilityforthefull funding obligation mustbe
recognised.
Redundancycost Thecharitymade no redundancypaymentsduringthe reporting period.
Deferred income No material item of deferred income has beenincluded in the accounts.
Creditors The charity has creditors which aremeasured at settlement amounts less any trade
discounts
Aliability is measured on recognrtion atjts historical cost and then subsequently
Provisionsforliabilities measured atthebest estimateof the amount required to settle the obligation at the
reporting date
Basicfinancial
:-;'-""-;-'-'
instruments
The charity accounts for basic financialinstruments on initial recognitionasper
paragraph10.7 FRS102SORP.Subsequent measurementisas perparagraphs11.17
io11.19,FRSI02SORP.
2.4ASSETS
Tangiblefixedassetsfor Theseare capitalisedifthey can be used for more than one year, and cost at least
use by charity
Theyare valued at cost.
The depreciation rates and methods used are disclosedin note14.
Thecharityhas intangible fixed assets,thatis, non-monetary assets thatdonot have
lntangiblefixedassets physical substance but are identifiable and are controlled by the charity throughcustody
or legalrights.The amortisation rates andmethods used are disclosed innotel 5
Theyare valued at cost.
Thecharity has heritage assets,thatis, non-monetaryassets with historic, artistic,
Heritage assets scientific, technological,geophysicalor environmentalqualities that areheldand
maintainedprincipallyfor their contributionto knowledge andculture.The depreciation
ratesandmethods used as disclosed in note16.
Theyare valued at cost.
Fixed asset investments inquotedshares, traded bondsand similarinvestmentsare
lnvestments valued at initially atcostand subsequentlyatfair value (their market value)attheyear
Yes* No* N/a.
Yes No
II
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"
II
No. N/a*
Yes*
rr
No* N/a.
Yes" No* N/a"
Yes* No' N/a*
Yes* No* N/a"
No* N/a*
Yes*
I
No* N/a-
Yes" No* N/a*
SectionC Notestotheaccounts Notestotheaccounts
Note3 lncome
Restricted
Analysis ofincome Unrestricted
funds
income
funds
Endowment
funds
Totalfunds
€€
Prioryear
Donations Donations andgifts
and legacies: GiftAid
Legacies
General grants provided bygovernmenUother
charities
Membership subscriptions and sponsorships
which areinsubstance donations
Donatedgoods,facilities andservices
Other 10,000
Total 10,000
Charitable
activities:
Foodand Beverage 6,889
Snooker 150 150
Other
150 150 6.889
Othertrading
activities:
Other
Tota
lncome from lnterest income
investments: Dividend income
Rentaland leasinq income
Other
Total
Separate
material item
ofincome
Total
Other: Conversionofendowment funds into income
Gainondisposal ofatangible fixed asset held
for charity's ownuse
Gain on disposalofa programme related
investment
Royaltiesfrom the exploitation of intellectual
propertY riqhts
Other
Total
TOTALINCOME
Otherinformation:
Allincomeinthe prioryearwas unrestricted except for:(please
provide descriptionandamounts) N/A
Where any endowmentfundisconverted into incomein the
reportingperiod, please givethereasonfor the conversion.
N/A

Note4
Analysis ofrec
eiptsofgo vernmentgrants
This year Last year
Descri c
Governmentgrant1 10,000
Governmentgrant2
Government grant3
Other
Total ---T6Fd6
P/easeprovidedetails ofany
unfulfilled conditionsandother
contingencies attachingtogrants
thathavebeen recognisedin income. N/A
Pleasegivedetailsofotherformsof
governmentassisfancefrom which
thecharityhasdirectlyhenefited. N/A
Note5
Donated goods,facilitiesandservices
Note5
Donated goods,facilitiesandservices
This year Last year
E E
Secondedstaff
Useof property
Other
Please providedetailsof the
accounting policy for the recognition
andvaluationof donatedgoods,
facilitiesand services.
N/A
Pleaseprovide detailsof any
unfulfilled conditionsandother
contingencies attachingtoresources
fromdonated goods andservices not
recognisedin income. N/A
Please give details of otherformsof
otherdonatedgoodsandservices
not recognisedin theaccounts,eg
contributionof unpaidvolunteers.
SectionC Notesto the ac counts
Note6 Expenditure
Restricted
Analysisof expenditure Unrestrictedincome
funds
funds
Endowment
funds
Totalfunds
t€
Prioryear
Expenditure on lncurred seeking donations
raisingfunds: Incurred seeking legacies
lncurred seekinggrants
Operating membership schemesand
social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operatingatrading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mailand
publicitv
Start up costs incurredingenerating
new source of future income
Database development costs
Other trading activities
lnvestment managementcosts:
Portfolio manaqement costs
Cost of obtaining investment advice
lnvestment administration costs
lntellectual property licencing costs
Rent collection, property repairsand
maintenance charges
Total expenditure on raisingfunds
Expenditure on Food and Beverage 4.430 4,633
charitable
activities
Establishment Expenses 5,442 3.315 5,239
Professional Fees and Licenses 1.128 400 1.128
Bank charges
Total expenditure on charitable
activities
11,000 3.715 11 000
Separatematerial
item of expense
Total
Other
Total other expenditure
Otherinformation:
Analysisof expenditure on charitableactivities
Grant
Activity or
programme
Activitiesundertakendirectly
funding
of
Support
Costs
Totalthis
year
Total
prioryear
activities
t t t
Activity1
Activity2
Other
Total
Prior yearexpenditure on charitable activities
canbeanalysed asfollows:
Withintheexpenditure itemsabovethe
following itemsarematerial:(pleasedisclose
thenature,amount and anyprior year
amounts)
Wheresums originally denominatedinforeign
currencyhave beenincludedinexpenditure,
explainthe basisonwhich those sumshave
beentranslated into sterling(orthecurrency
inwhichtheaccountsaredrawnup).

20.{Analysisofcreditors
Amounts fallingdue Amounts fallingdue after
withinoneyear more than oneyear
This year
f
Last year
t
This year
t
Last year
I
Accruals for grantspayable
Bank loans andoverdrafts
Tradecreditors
Payments received on accountfor contracts
orperformance-relatedgrants
Accrualsand deferred income
Taxationandsocial security
Othercreditors 375 375
Total 375 375

This year
f
Last year

SectionC
Notesto theaccounts
(c ont)
Note24Cashat bank andinhand
This year
Last year
f
Short term cashinvestments(less than3monthsmaturitydate)
Short term deposits
Cashatbankand onhand 7,789 11,353
Other
Total 7,789 11,353

criptionofthecharity's trust s
,rO".,otgovernlngdocumlnt ClO-Foundation Registered06/0612016
How the charity is constituted Company
Trusteeselectionmethods Appointedby current trustees
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