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2020-08-31-accounts

REGISTERED CHARITY NUMBER: 1168621

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 August 2020

for

Mia Moo's Foundation

Mia Moo's Foundation

Contents of the Financial Statements for the Year Ended 31 August 2020

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10

Mia Moo's Foundation

Report of the Trustees

for the Year Ended 31 August 2020

The trustees present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal activity of the charity is to raise funds to maintain and upkeep the holiday home within Butlins, Skegness, to provide holidays to children with cancer and their families to create those all important memories and receive well deserved respite away from hospital life.

ACHIEVEMENT AND PERFORMANCE

Charitable and fundraising activities

During the accounting period the main activities in support of the objectives of the charity were a dog racing night, Halloween party and tea with Santa.

The trustees were delighted and honoured to be supported by a number of individuals who take it upon themselves to raise funds through their own ideas and efforts.

FINANCIAL REVIEW

Financial position

The financial performance of the charity is presented in the Statement of Financial Activities on page 4.

Reserves policy

The reserves that we have set aside provide financial stability and the means for the development of our principal activity.

FUTURE PLANS

The charity will continue to hold events and attend upcoming Summer fêtes to raise funds to cover the running costs, ground rent and maintenance of the holiday home.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its constitution and is a Charitable Incorporated Organisation.

Trustees

The trustees were appointed because they had the skills required by the Charity to achieve its objectives. All of the current trustees were appointed on registration.

There are no plans at present to extend the number of trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1168621

Principal address

17 Stoneleigh Way Leicester Leicestershire LE3 9TD

Trustees

Miss M Dodd Miss D Dodd J Dodd C Phipps S Green

Page 1

Mia Moo's Foundation

Report of the Trustees for the Year Ended 31 August 2020

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

torr waterfield Park House 37 Clarence Street Leicester Leicestershire LE1 3RW

Approved by order of the board of trustees on 25 June 2021 and signed on its behalf by:

Miss M Dodd - Trustee

Page 2

Independent Examiner's Report to the Trustees of Mia Moo's Foundation

Independent examiner's report to the trustees of Mia Moo's Foundation

I report to the charity trustees on my examination of the accounts of Mia Moo's Foundation (the Trust) for the year ended 31 August 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mark Andrew Torr FCCA torr waterfield Park House 37 Clarence Street Leicester Leicestershire LE1 3RW

25 June 2021

Page 3

Mia Moo's Foundation

Statement of Financial Activities

for the Year Ended 31 August 2020

31.8.20 31.8.19
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 30,559 3,272
Other trading activities 2 3,969 2,708
Total 34,528 5,980
EXPENDITURE ON
Raising funds 2,548 2,568
Charitable activities
Respite holidays 10,265 13,077
Total 12,813 15,645
NET INCOME/(EXPENDITURE) 21,715 (9,665)
RECONCILIATION OF FUNDS
Total funds brought forward 57,724 67,389
TOTAL FUNDS CARRIED FORWARD 79,439 57,724

The notes form part of these financial statements

Page 4

Mia Moo's Foundation

Balance Sheet

31 August 2020

31.8.20
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
43,819
CURRENT ASSETS
Cash at bank and in hand
36,100
CREDITORS
Amounts falling due within one year
6
(480)
NET CURRENT ASSETS
35,620
TOTAL ASSETS LESS CURRENT
LIABILITIES
79,439
NET ASSETS
79,439
FUNDS
7
Unrestricted funds
79,439
TOTAL FUNDS
79,439
31.8.19
Total
funds
£
49,864
8,460
(600)
7,860
57,724
57,724
57,724
57,724

The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2021 and were signed on its behalf by:

M Dodd - Trustee

The notes form part of these financial statements

Page 5

Mia Moo's Foundation

Notes to the Financial Statements

for the Year Ended 31 August 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Holiday home - 10% on reducing balance Plant and machinery - 20% on reducing balance Fixtures and fittings - 20% on reducing balance Motor vehicles - 20% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2. OTHER TRADING ACTIVITIES

31.8.20 31.8.19 £ £ Fundraising events 3,969 2,708

Page 6

continued...

Mia Moo's Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,272
Other trading activities 2,708
Total 5,980
EXPENDITURE ON
Raising funds 2,568
Charitable activities
Respite holidays 13,077
Total 15,645
NET INCOME/(EXPENDITURE) (9,665)
RECONCILIATION OF FUNDS
Total funds brought forward 67,389
TOTAL FUNDS CARRIED FORWARD 57,724

Page 7

continued...

Mia Moo's Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

5. TANGIBLE FIXED ASSETS

5. TANGIBLE FIXED ASSETS
Fixtures
Holiday Plant and and Motor
home machinery fittings vehicles Totals
£ £ £ £ £
COST
At 1 September 2019 and
31 August 2020 48,500 2,900 4,280 7,000 62,680
DEPRECIATION
At 1 September 2019 9,215 1,415 1,486 700 12,816
Charge for year 3,929 297 559 1,260 6,045
At 31 August 2020 13,144 1,712 2,045 1,960 18,861
NET BOOK VALUE
At 31 August 2020 35,356 1,188 2,235 5,040 43,819
At 31 August 2019 39,285 1,485 2,794 6,300 49,864
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.20 31.8.19
£ £
Other creditors 480 600
7. MOVEMENT IN FUNDS
Net
movement At
At 1.9.19 in funds 31.8.20
£ £ £
Unrestricted funds
General fund 57,724 21,715 79,439
TOTAL FUNDS 57,724 21,715 79,439
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 34,528 (12,813) 21,715
TOTAL FUNDS 34,528 (12,813) 21,715

Page 8

continued...

Mia Moo's Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.9.18 in funds 31.8.19
£ £ £
Unrestricted funds
General fund 67,389 (9,665) 57,724
TOTAL FUNDS 67,389 (9,665) 57,724
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 5,980 (15,645) (9,665)
TOTAL FUNDS 5,980 (15,645) (9,665)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Net
movement
At 1.9.18
in funds
£
£
67,389
12,050
67,389
12,050
At
31.8.20
£
79,439
79,439

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 40,508 (28,458) 12,050
TOTAL FUNDS 40,508 (28,458) 12,050

Page 9

continued...

Mia Moo's Foundation

Notes to the Financial Statements - continued for the Year Ended 31 August 2020

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2020.

Page 10