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