| Contents | Page | ||||
|---|---|---|---|---|---|
| Legal and | administration | information | |||
| Report of | the | trustees | |||
| Report of | the | independent | examiner | ||
| Statement | offinancial | activities | |||
| Balance sheet | |||||
| Notes forming | part of | the | financial statements | 8-12 |
| Unrestricted | Restricted | 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Notes | funds | income funds f |
Total | Totalf | |||||
| Incomin | resources | ||||||||
| Incoming | resources | from generated | funds | ||||||
| Donations | Received | 630 | 630 | 1,770 | |||||
| Grants | 100 | 99,260 | 99,360 | 85,334 | |||||
| Other incoming resources | |||||||||
| Total incoming | resources | 730 | 99,260 | 99,990 | 87,104 | ||||
| Resources | ex ended | ||||||||
| Charitable | Activities | 530 | 104,791 | 105,321 | 89,048 | ||||
| Total resources | expended | 530 | 104,791 | 105,321 | 89,048 | ||||
| Net Movement | in Funds | 200 | (5,530) | (5,331) | (1,944) | ||||
| Total Funds Total Funds |
Brought Carried |
Forward Forward |
(295) ~95 |
21,336 15,805 |
21,041 15,710 |
22,985 21,041 |
| Unrestricted | Restricted | 2023 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Notes | funds | income funds | Total | Total | ||||||
| 6 | 6 | F | ||||||||
| Fixed Assets | ||||||||||
| Tangible assets | 3,834 | 3,834 | 3,363 | |||||||
| Total Fixed Assets | 3,834 | 3,834 | 3,363 | |||||||
| Current Assets | ||||||||||
| Debtors and Prepayments | ||||||||||
| Cash at bank and | in | hand | 11,876 | 11,876 | 17,678 | |||||
| Total Current Assets | 11,876 | 11,876 | 17,678 | |||||||
| Creditors: | amounts | falling | due within one year | 9 | ||||||
| Net Current Assets | 11,876 | 11,876 | 17,678 | |||||||
| Net Assets | 15,711 | 15,710 | 21,041 | |||||||
| Funds ofthe Charity | ||||||||||
| Restricted | funds | 15,805 | 15,805 | 21,336 | ||||||
| Unrestricted | funds | (95) | (95) | (295) | ||||||
| Total Funds | (95) | 15,805 | 15,710 | 21,041 |
| 1. | Principal Accounting |
Principal Accounting |
Policies | Policies | ||||
|---|---|---|---|---|---|---|---|---|
| (a) | Basis ofaccounting | |||||||
| These accounts have | been prepared on the basis of historical cost (except that investments are shown at market |
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| value) in accordance |
with Accounting Standards and with the Charities Act 2011. |
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| (b) | Change in basis ofaccounting |
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| There has been no change | to the accounting policies (valuation rules and methods ofaccounting) since last |
year. | ||||||
| (c) | Changes to | previous | accounts | |||||
| No changes | have been | made to accounts for previous years. | ||||||
| 2. | Accounting | policies | ||||||
| INCOMING | RESOURCES | |||||||
| Recognition | of incomint | These are included in the Statement of Financial Activities (SoFA) when: |
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| resources | -the charity becomes entitled to the resources; | |||||||
| -the trustees are virtually certain they will receive the resources; and |
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| -the monetary value can be measured with sufficient reliably. |
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| Incoming resources |
witl | Where incoming resources have related expenditure (as with fund raising |
or contract | |||||
| related expenditure | income) the incoming resources and related expenditure are reported gross in the |
SoFA. | ||||||
| Grants and | donations | Grants and donations are only included in the SoFA when the charity has |
unconditional | |||||
| entitlement to the resources. |
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| Tax reclaims on | Incoming resources from tax reclaims are included in the SoFA at the same time as the |
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| donations and gifts |
gift to which they relate. | |||||||
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate oftheir value to |
the charity or | ||||||
| the amount actually realised. |
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| Gifts in kind for sale or distribution are included in the accounts as gifts only when |
sold | |||||||
| or distributed by the charity. |
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| Gifts in kind for use by the charity are included in the SoFA as incoming |
resources | |||||||
| when receivable. | ||||||||
| Donated services and | These are only included in incoming resources (with an equivalent amount |
in resources | ||||||
| facilities | expended) where the benefit to the charity is reasonably quantifiable, measurable |
and | ||||||
| material. The value placed on these resources is the estimated value to the charity ofthe |
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| service or facility received. | ||||||||
| Volunteer help |
The value ofany voluntary help received is not included in the accounts |
but is described | ||||||
| in the trustees' annual report. |
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| Investment | income | This is included in the accounts when receivable. |
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| Investment | gains and | This includes any gain or loss on the sale of investments and any gain or |
loss resulting | |||||
| losses | from revaluing investments to market value at the end ofthe year. |
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| EXPENDITURE AND | LIABILITIES | |||||||
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive |
obligation | ||||||
| committing the charity to pay out resources. |
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| Governance | costs | Include costs ofthe preparation and examination ofstatutory accounts, the costs of |
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| trustee meetings and cost ofany legal advice to trustees on governance |
or constitutional | |||||||
| matters. | ||||||||
| Support costs | Support costs include central functions and have been allocated to activity |
cost | ||||||
| categories on a basis consistent with the use ofresources, e.g. allocating |
property | costs | ||||||
| by ffoor areas, or per capita, staff costs by the time spent and other costs | by their | usage. | ||||||
| ASSETS | ||||||||
| Tangible fixed assets | fo | These are capitalised ifthey can be used for more than one year, and cost at least L250. |
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| use by charity | They are valued at cost or, if gifted, at the value to the charity on receipt. | |||||||
| Investments | Investments quoted on a recognised stock exchange are valued at market |
value at the | ||||||
| year end. Other investment assets are included at trustees' best estimate |
of market value. | |||||||
| Depreciation | Tangible assets are stated at cost less depreciation. Depreciation is provided at rates |
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| calculated to write off the cost less estimated residual value ofeach asset |
over its | |||||||
| expected useful life, as follows: |
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| Office Equipment 20% Straight line |
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| Equipment & Furnishings 10%Straight line |
| Unrestricted | Restricted | 2023 | 2022 | |||||
|---|---|---|---|---|---|---|---|---|
| funds | income funds | Total | Total | |||||
| F | ||||||||
| Donations | Received | 630 | 630 | |||||
| National | Lottery Community | Fund | 78,325 | 78,325 | 54,484 | |||
| BBCChildren | in Need | 30,850 | ||||||
| Bolton | CVS | 20,936 | 20,936 | |||||
| Other Grants | 100 | 100 | 1,770 | |||||
| 730 | 99,260 | 99,990 | 87,104 |
| Charitable a |
ctivities | |||||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| Unrestricted | Restricted | Total | Total | |||
| F | ||||||
| Rentals &Venue hire | ||||||
| Equipment | ||||||
| Insurance | 694 | 694 | 624 | |||
| Other Office | Expenses | 152 | 2,272 | 2,424 | 2,506 | |
| Other project | costs | 9,256 | 9,256 | 641 | ||
| Professional | Fees | 2,680 | 2,680 | |||
| Repairs &Maintenance | 378 | 2,159 | 2,537 | 1,195 | ||
| Staffing | 83,513 | 83,513 | 80,834 | |||
| Sports Activities | 777 | 777 | ||||
| Teaching resources 8 Training | 249 | 249 | 690 | |||
| Utilities &Telephone | bill | 1,989 | 1,989 | 1,617 | ||
| Volunteer Expenses | 410 | 410 | 350.00 | |||
| Depreciation | 791 | 791 | 591 | |||
| 530 | 104,791 | 105,321 | 89,048 |
| 6.1 Staff | co | sts | |||||
|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||
| Gross wages | and salaries | 82,417 | 80,834 | ||||
| Employer's | national | insurance | costs | 1,096 | 0 | ||
| Employer's | pension | costs | 0 | 0 | |||
| Redundancy | costs | 0 | 0 | ||||
| 83,513 | 80,834 | ||||||
| 6.2 Average | number ofemployees | in the year. | |||||
| 2023 | 2022 |
| Equipment | Equipment | |||
|---|---|---|---|---|
| Office | & | |||
| Equipment | Furnishings f |
Total | ||
| Cost | ||||
| At 1 April 2022 | 3,954 | 3,954 | ||
| Disposals | ||||
| Additions | 1,000 | 262 | 1,262 | |
| At 31 March 2023 | 4,954 | 262 | 5,216 | |
| Depreciation | ||||
| At 1 April 2022 | 591 | 591 | ||
| Charge for year | 791 | 791 | ||
| Additions | ||||
| At 31 March 2023 | 1,382 | 1,382 | ||
| Net book value | ||||
| At 31 March 2023 | 3,572 | 262 | 3,834 | |
| At 31 March 2022 | 3,363 | 3,363 |
| Debtors and Prepayments | Debtors and Prepayments | ||
|---|---|---|---|
| 2023 | 2022 | ||
| Debtors | 0 | 0 | |
| Other Debtors | 0 | 0 | |
| Prepayments | 0 | 0 | |
| Creditors: amounts | falling due within one year | ||
| 2023f | 2022 | ||
| Accruals | 0 | 0 | |
| Other Creditors | 0 | 0 | |
| Creditors | 0 | 0 |