2020-08-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2 to 17
Statement ofTrustees'	Responsibilities	18
Independent Examiner's	Report	19
Statement ofFinancial	Activities	20
Balance Sheet		21 to 22
Notes to the Financial	Statements	23 to 34

Ont¢ Upon a Smile Llrnited Trustees, Report . i ROSE'S Pag¢ 8

			and Los	ses)
			Unrestricted	Restricted	Total	Total
		Note	funds f	funds E	2020 E	2019 f
Income nnd Endowments	from:
Donations and legacies		3	223,898	77,154	301,052	300,557
Other trading activities		4	41,353		41,353	76,845
Total Income			265,251	77,154	342,405	377,402
Expenditure ou:
Raising funds Charitable activities Total Expenditure		5 6	(59,773) (146,592) (206,365)	(33,704) ~33.704	(93,477) ~(46,592) (240.069)	(60,251) (205,035) (265,286)
Net income			58,886	43,450	102,336	112,116
Net movement in funds			58,886	43,450	102,336	112,116
Reconciliation offunds
Total funds brought forward			423,998		423,998	311,882
Total funds carried forward		]7	482,884	43,450	526,334	423,998

				2020	2019
			Note	E	f
Fixed assets
Intangible assets			12	2,937	5,037
Tangible assets			13	527,150	519,706
				530,087	524,743
Current assets
Debtors			14	770	8,400
Cash at bank	and in hand			218,530	100,346
				219,300	108,746
Creditors: Amounts		falling due within one year	(3	~53.734	~(36,648
Net current	assets			165,566	72,098
Total assets	less current liabilities			695,653	596,841
Creditors: Amounts		falling due after more than one year	16	~(69, 19	~(72843
Net assets				526,3 4	423,998
Fuads ofthe	charity:
Restricted funds				43,450
Unrestricted	income	funds
Unrestricted	funds			482,884	423,998
Total funds			17

			Unrestricted
			funds
				Restricted	Total	Total
			General	funds	2020	2019
			g	g
Donations and legacies;
Corporate	donations		94,793	43,450	138,243	79,980
Donations	from	individuals	119,632		119,632	191,849
Legacies			1,030		1,030	2,932
Gifi. aid reclaimed			4,123		4,123	11,476
Grants, including		capital grants;
Government	grants			33,704	33,704
Grants 1'rom other charities						10,000
Donated services		and facilities	4,320		4,320	4,320
			223,898	77,154	301 052	300557

			Uarestricted
			funds
				Total	Total
			General	2020	2019
			f,	6
Events income;
	Other events	income	41,353	41,353	76,845
			41,353	41,353	76,845
5	Kspenditure	on raising funds

a) Costs of generating donation	s and legacies
	Unrestricted
	funds
		Restricted	Total	Total
	General 6	funds g	2020f	2019 6
Depreciation	4,209		4,209	2,492
Other direct costs	4,980		4,980	9,702
Allocated support costs	155	33,704	33,859
	9,344	33,704	43,048	12,194

b) Co	sts o	ftrading activities
				Unrestricted
				funds
					Total	Total
			Note	General 6	2020 8	2019 f
Events	snd	conferences		15,429	15,429	11,851
				15,429	15,429	11,851

			Unrestricted
			funds
				Total	Total
			General	2020	2019
		Nate	8		K
Bereavement	support services		55,735	55,735	75,328
Staffcosts			86,754	86,754	112,782
Governance	costs		4,103	4,103	16,925
			146,592	146,592	205,035

				Unrestricted
				funds
					Total	Total
				Geacral	2020	2019
				f	8
Independent	examiner fees
Examination		ofthe financial	statements	1,400	1,400	2,100
Legalfees				2,703	2,703	14,825
				4,103	4,103	16,925

9 Staffcosts The aggregate	payroll costs were as follows;
		2020	2019
			8
Stalfcosh during the year were:
Wages and salaries		115,076	141,140
Socialsecurity	costs	3,921	5,917
Pension costs		2,757	1,931
		\27,784	48,888

					2020	2020		2019
						No		No
Management	&administration						I	I
No employee	received emoluments ofmorc			than f60,000during the year.
The total employee		benefits ofthe key management			personnel ofthe charity were f35,000		(2019-f36,205).
The chief executive		officer,	as the highest	paid	member ofstaB; received benefits	totalling		f35,000 (2019
f36,205).
10 Independent examiner's			remuneration
					2020f			2019 f
Examination	ofthe	financial	statements			1,444		2.1114

12 Intangible fixed assets
	Other
	intangible
	asset f	Totalf
Cost
At 1 September 2019	12,000	12,000
At 31 August 2020	12,000	12,000
Amortisation
At 1 September 2019	6,963	6,963
Charge for the year	2,100	2,100
At 31August 2020	9,063	9,063
Net book value
At 31 August 2020	2, 37	2,937
At 31August 2019	5.937	5.937

13 Tangible fixed assets
	Land and	Furniture nnd
	buildings 8	equipment f	Total
Cost
At I September 2019		16,012	16,012
Additions	511,545	11,652	523,197
At 31 August 2020	511,545	27,664	539,209
Depreciation
At I September 2019		7,851	7,851
Charge for the year		4 208	4,208
At 31August 2020		12„059	12,059
Net book value
At 31August 2020	511,545	15,605	527,150
At 31August 2019		8,161	8,161

14 Debtors
		2020	2019
			8
Prepayments		77II	8,400
15 Creditors: amounts	falling duc within one year
		2020	2019
Bank loans		9,596	18,273
Trade creditors		2,730	2,380
Other taxation and social	security	1,185	1,971
Other creditors		I	414
Accruals		1,182	550
Deferred income		39,040	13,060
		33734	36648

Creditors due within one year includes	the following	liabilities,	on	which security has been given by the charity:	which security has been given by the charity:
				2020	2019
				f
Bank loan				9,596	78773
Secured on 6 Brindley Road, City Park, Old Trafford,		Manchester		dt it's associated assets.

16 Creditors: am	ounts falling due after	one	yea	r
							2020 f		2019 f
Bank loans							169,319		173.843
Creditors amounts	falling due after more	than one		year includes	the following	liabilities,		on which	security has
been given by the	charity:
							2020 f		2019 f
Bank loan
Secured on 6Brindley Road, City Park, Old Trafford, Manchester					St it's associated		assets.
Included in the creditors are the following		amounts		due after more than five years:
							2020		2019
									f,
After more than five years by instalments							136,461		99,759
Bank loans and The Royal Bank	overdrafts after five years ofScotland loan repayments		are	f1,322.77 per	month until December 2033.The				interest rate is
3.7%p.a.over base rate.

17 Funds
		Balaace at 1
		September	Incoming	Resources	Balance at31
		2019 f	resources f	expended f	August 2020 f
Unrestricted	funds
General		423,998	265,251	(206,365)	482,884
Restricted funds			77,154	(33,704)	43,450
Total funds		423,995	342,495	~245,5693	526,334
		Balaace at I
		September	Incoming	Resources	Balance at31
		2018f	resources f	expended f,	August 2019
Unrestricted	funds
General		311,882	377,402	(265,286)	423,998
18 Analysis ofnet assets between funds
			Unrestricted
			funds
				Restricted
			Designated f	funds	Total funds
Intangible fixed assets			2,937		2,937
Tangible fixed assets			527,150		527,150
Current assets			142,146	77,154	219,300
Current liabilities Creditors over 1year			(56,029) (169,319)		(56029) ~!69.319)
Total net assets			446,885	77,154	524,039
19 Analysis ofnet funds
			At ISeptember		At 31August
			2019f	Cash flow f	2020 f
Cash at bank	and in hand		100,346	118,184	218,530
Net debt			100,346	118,184	218,530