## **MERSEYSIDE AND CHESHIRE BLOOD BIKES**
## **CHARITY NUMBER 1168294**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023**
1.
## **MERSEYSIDE AND CHESHIRE BLOOD BIKES**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 OCTOBER 2023**
|||||||2022
£
29,814
610
**30,424**
27,486
26,572
(11,059)
**42,999**
(12,575)
0
**(12,575)**|
|---|---|---|---|---|---|---|
|||Notes|Restricted
Funds|Unrestricted
Funds|TOTAL|2022|
||||£|£|£|£|
||**Income from:**||||||
||Donations||0|62,094|62,094|29,814|
||Other||0|931|931|610|
||||||||
||**Total Incoming Resources**|2|**0**|**63,025**|**63,025**|**30,424**|
||||||||
||**Expenditure on:**||||||
||Charitable Activities|3|0|30,194|30,194|27,486|
||Depreciation||0|20,772|20,772|26,572|
||Net Profit on Asset Disposals||0|( 666)|( 666)|(11,059)|
||||||||
||**Total Resources Expended**||**0**|**50,300**|**50,300**|**42,999**|
||||||||
||**Net Resources Received (Expended)**||0|12,725|12,725|(12,575)|
||Transfer Between Funds||0|0|0|0|
||**Net Movement in Funds**||**0**|**12,725**|**12,725**|**(12,575)**|
||||||||
2.
ASAT JI OCTC•ER Illll
X196
49.2tg
DeNofS
i.&)41
l522
U22
sh at 8an& •nd In
174.491
174.491 ISL5
l352
175J79
Its.775
iU.775
l*rf Fund>
201.050
TOTAL
2X17Y5
**MERSEYSIDE AND CHESHIRE BLOOD BIKES**
**NOTES TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 OCTOBER 2023**
## **1 Accounting policies**
## **Basis of Preparation**
The financial statements are prepared under the historical cost convention on an accruals basis and in accordance with the Charities SORP Financial Reporting Standard 102.
## **Income**
Income from donations include all income or assets received by the charity in the period that is, in substance, a gift made to it on a voluntary basis.
## **Expenditure**
Expenditure on charitable activities include costs in furtherance of the charity’s objectives and are those directly associated with achieving the charity’s goals:
TO RELIEVE SICKNESS AND PROTECT HEALTH BY THE PROVISION OF TRANSPORT OF URGENTLY NEEDED BLOOD, DRUGS, HUMAN TISSUES AND OTHER MEDICAL REQUIREMENTS BETWEEN HOSPITALS AND BLOOD TRANSFUSION BANKS PRIMARILY BUT NOT EXCLUSIVELY IN THE MERSEYSIDE & CHESHIRE REGIONS.
The only governance cost incurred in connection with the management of assets, organisational administration and compliance with constitutional and statutory requirements, was the independent examiner’s fee of £300.
## **Funds**
Unrestricted funds are funds which can be used in accordance with the charitable objectives at the discretion of the trustees and management team.
Restricted funds are funds which must be used for a particular purpose as described by the donor.
## **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less any estimated residual value, over their expected useful lives on the following bases:
All vehicles 25% per annum straight line balance basis calculated on a monthly basis.
Equipment including fixtures and fittings 33% per annum straight line basis calculated on a monthly basis except computer upgrades at 50% per annum
Where assets have been acquired by donation, then the cost recognised in the accounts is the actual cost of the asset incurred by the donor.
4.
## **MERSEYSIDE AND CHESHIRE BLOOD BIKES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 OCTOBER 2023**
|ote
2||||||
|---|---|---|---|---|---|
||**Income**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total**
**2022**|||||
||£
£
£
£|||||
|||||||
||MonetaryDonations
0
61,744
61,744
29,214|||||
||Asset Donations
0
350
350
600|||||
||Grant
0
0
0
0|||||
||Other
0
931
931
610|||||
|||||||
||**TOTAL**|**0**|**63,025**|**63,025**|**30,424**|
|||||||
## Note
|3|**Expenditure on Charitable**
**Activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total**
**2022**|**Expenditure on Charitable**
**Activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total**
**2022**|**Expenditure on Charitable**
**Activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total**
**2022**|**Expenditure on Charitable**
**Activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total**
**2022**|**Expenditure on Charitable**
**Activities**
**Restricted**
**Funds**
**Unrestricted**
**Funds**
**Total**
**2022**|
|---|---|---|---|---|---|
||£
£
£
£|||||
|||||||
||Motorcycle Expenses
0
20,471
20,471
19,241|||||
||Rent and Admin Expenses
0
7,971
7,971
6,010|||||
||Merchandise
0
970
970
668|||||
||Independent Examiner fees
0
300
300
300|||||
||Professional Fees & Training
0
400
400
1,267|||||
||Miscellaneous
0
82
82
0|||||
|||||||
||**TOTAL**|**0**|**30,194**|**30,194**|**27,486**|
5.
## **MERSEYSIDE AND CHESHIRE BLOOD BIKES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 OCTOBER 2023**
4
**----- Start of picture text -----**
Tangible Assets
£
Cost/Valuation
As at 01 November 2022 104,343
Additions – Acquisitions 11,723
Additions – Donated assets 350
Disposals -6,225
As at 31 October 2023 110,191
Depreciation
As at 01 November 2022 55,114
Charge for the year 20,772
Eliminated on disposal -3,891
As at 31 October 2023 71,995
NET BOOK VALUE
As at 31 October 2023 38,196
As at 31 October 2022 49,229
**----- End of picture text -----**
Asset List: All Motorcycles are valued at cost less depreciation as described in the Accounting Policies
||Net Book Value As
At 31 Oct 2023
£|Net Book Value As
At 31 Oct 2023
£|Net Book Value As
At 31 Oct 2023
£|
|---|---|---|---|
||Motorcycles|||
||V1
DE71KFT
3,710|||
||V2
DG70RXP
3,323|||
||V3
PE67BMU (Fully written down)
0|||
||V4
LG18TNJ (Fully written down)
0|||
||V5
PF22DGE
7,215|||
||V6
PF22DHG
5,478|||
||V7
PE23KNX
9,734|||
||V8
DG70RXU
3,323|||
||Other Vehicles
0|||
||V9
BJ12CFZ
3,281|||
||ICT and Other equipment
2,132|||
|||**TOTAL**|**38,196**|
6.
## **MERSEYSIDE AND CHESHIRE BLOOD BIKES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 OCTOBER 2023**
**----- Start of picture text -----**
5 Funds of the Charity Restricted Unrestricted Revaluation
Funds Funds Reserve Total
£ £ £ £
Net Funds Brought Forward 0 201,050 0 201,050
Net Resources Received 0 12,725 0 12,725
Transfer between Funds 0 0 0 0
TOTAL 0 213,775 0 213,775
**----- End of picture text -----**
## 6 **Related party transactions**
The charity has five trustees, none of which received any remuneration nor any reimbursements for expenses incurred.
7.
## **Independent examiner’s report to the trustees of Merseyside and Cheshire Blood Bikes (Registered Charity Number 1168294)**
I report to the trustees on my examination of the accounts of the above charity for the year ended 31st October 2023.
## **Responsibilities and basis of report**
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charites Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination.
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.
Signed: David Townley
Date:
29 Jul 2024
David Townley ACA FMAAT Townley & Co Limited
Warrington Business Centre
67 Bewsey Street Warrington Cheshire WA2 7JQ
8.