Eccles Street Pastors Initiative
Notes to the financial statements
For the year ended 31 December 2023
ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the applicable accounting standards and the charities SORP 2005.
The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the Eccles Street Pastors are responsible in law.
Funds
Restricted funds represent (a) income which may be expended only on those restricted objects provided in the terms or bequest, and (b) donations or grants received for a specific object or invited by the trustees for a specific object. The funds may only be expended for the specific object for which they were given. Unrestricted funds are general funds which can be used for Eccles Street Pastors ordinary purposes.
Receipts
Collections and donations are recognised when received. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Expenses
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the Eccles Street Pastors. All other expenditure is generally recognised when it is incurred and is accounted for gross.
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Independent examiner’s report to the Trustees of Eccles Street Pastors.
I report on the accounts for the year ended 31st December 2023 which are set out on the following page.
Respective responsibilities of the Trustees and Independent Examiner
The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner's Statement
In connection with my examination, no matters have come to my attention
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which give me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with s.130 of the 2011 Act; or
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to prepare accounts which accord with these accounting records
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
John Price 23 Ellenhall Close, Harpurhey, Manchester M9 5XG
Date 08 February 2024
Eccles Street Pastors Summary Accounts Year Ending 31st Dec 2023
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Donations from Churches 1,860.00 Salaries + tax paid 1,920.00
Donations from individuals 510.00 Management Fees to Ascension Trust 800.00
Total grants received - Additional insurance 153.20
Tax recovered on Gift Aid donations 90.00 Uniforms -
Total Interest 114.83 Team development 98.00
DBS checks -
ID cards -
Total receipts 2,574.83 Total payments 2,971.20
Opening Balance 9,753.03 Closing balance 9,356.66
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