2021-03-31-accounts

Section A	Independent Examiner's Report	Independent Examiner's Report
Report to the trustees/		ChatterbusCIO
members of
On accounts	fortheyear	31 March 2021 Charity n 1173907
ended
	Setouton pages	6to18
		I reporttothetrustees on my examinationoftheaccountsoftheabove charity
		("theTrust")fortheyearended31/03/2021.
Responsibilitiesandbasisof		Asthecharity's trustees, youareresponsible forthepreparationoftheaccounts in
report		accordance withtherequirementsoftheCharities Act 2011 ("the Act").
		I reportinrespect ofmyexamination oftheTrust's accounts carriedoutunder
		section 145 ofthe2011Actandincarryingoutmy examination, I have followed all
		theapplicable Directions givenbytheCharity Commissionundersection 145(5)(b)
		oftheAct.

				PriorYear
Recommendedcategoriesby activity		Unrestricted funds	Totalfundas	to 31/03/2020
		£		£
Incomlngresources(Note3)
Incomeandendowmentsfrom:
Donationsandlegacies	S01	84,582	84,582	79,399
Charitableactivities	S02	11,631	11,631	33,945
Othertrading activities	S03			2,672
Total	S07	96,213	96,213	116016
Resourcesexpended(Note6)
Expenditure on:
Charitableactivities
	s09	80,916	80,916104,000
Total	S12	80,916	80,916	104,000
Netincome/(expenditure)before investment
gains/(losses)	S13	15,297	15,297	12,016
Netgains/(osses)onimvestments	S14
Netincome/(expenditure)	$15	15,297	15,297	12,016
Extraordinaryitems	S16
Netmovementinfunds	s20	15,297	15,297	12,016
Reconciliationoffunds:
Totalfunds broughtforward	s21	32 32,430	32,430	20,414
Totalfundscarriedforward	s22	47,727	47,727	32,430

Incomefrom
interest, royaltiesand dividends	Thisisincludedintheaccountswhenreceiptisprobable andtheamount receivablecanbemeasuredreliably.	Yes No Na LLJ
Incomefrom membership subscriptions	areecognisedinDonationsandLegacies. Membershipsubscriptions received inthe natureofagift	Yes L	No	N/a
	Membership subscriptions which gives amemberthe
	righttobuy services orotherbenefitsarerecognisedas
	incomeearned fromtheprovisionofgoodsandservices asincome from charitable activities.	Yes	No	Nla
Settlementof insurance claims	Insurance claimsareonly included intheSoFA whenthe generalincomerecognitioncriteriaaremet(5.10to5.12 FRS102 SORP)andareincludedasanitem of other incomeintheSoFA.	Yes	No	N/a
Investment	This includes any realisedorunrealised gainsorlosses
gainsand losses	onthesaleofinvestmentsand anygainorlossresulting from revaluing investments to market valueattheendof	Yes	No	N/a
	theyear.
2.3 EXPENDITUREANDLIABILITIEs
Liability recognition	Liabilitiesarerecognisedwhere itismorelikelythannot
	thatthereis a legal or constructive obligation committing
	thecharity to pay out resources and the amount ofthe	Yes	No	N/a
	obligationcanbemeasuredwith reasonable certainty.
Governance andsupport costs	Supportcostshavebeenallocatedbetweengovernance costsandothersupport. Governancecostscompriseall costsinvolvingpublicaccountabilityofthecharityandits compliance with regulation and good practice.		No	N/a
	Supportcosts include central functions andhavebeen
	allocated to activitycostcategories on a basis consistent
	withtheuseof resources, e.g. allocating propertycosts byfloorareas,orpercapita, staffcosts bythetimespent	Yes	No	Nla
	andothercostsbytheirusage.
	Wherethecharity gives a grant with conditions for its
Grantswith	payment being a specific level of service or output tobe
performance conditions	provided,such grants areonlyrecognisedintheSoFA oncetherecipient ofthegranthasprovidedthespecified	Yes	No	Na
	serviceoroutput.
Grants payable without performance conditions	Wherethereareno conditions attaching tothegrant that enablesthedonor charity to realistically avoid the commitment, a liability forthefullfunding obligation must berecognised.	Yes	No	N/a
Redundancy cost	Thecharitymadenoredundancypaymentsduringthe reportingperiod.	Yes	No	N/a
Deferred	Nomaterial itemofdeferredincomehasbeenincludedin	Yes	No	N/a
income	theaccounts.
Creditors		Yes	No	N/a

Note3	Analysisofincome
		Unrestricted
		funds	Totalfunds	PriorYear
Donations	Analysis Donations and gifts
and legacies:	GiftAid	43,088 514	43,088 514	34,527 790
	Legacies
	Generalgrantsprovidedby
	govemment/othercharities	40,980	40,980	43,187
	Membership subscriptions and
	sponsorshipswhich areinsubstance donations			895
	Donatedgoods,facilitiesandservices
	Other
	Total
		84,582	84,582	79,399
Charitable	BusFares
activities:		11,631	11,631	33,945
	Other
	Total
		11,631	11,631	33,945
Other	Gintastingandquiz
trading activities:				2.672
	Other
	Total
				2,672
TOTALINCOME
		96,213	96,213	116,016

Note20 Creditorsa 20.1Analysis ofcreditors	ndacc	ruals	ruals
		Amountsfallingdue within oneyear		Amountsfallingdue aftermorethanone
				year
		This year	Prior Year	This year	Prior Year
			£
Accruals forgrantspayable
Bankloansandoverdrafts
Tradecreditors		6.297	3,245
Paymentsrecelvedonaccountfor
contractsorperformance-relatedgrants
Accruals anddeferred income		26,940	27,240
Taxationandsocialsecurity
Othercreditors			24-
	Total	33,237	30,509

Movementindeferredincomeaccount	Thisyear	Prior Year
	£
Balanceatthestartofthereporting
period	27240	12,615
Amountsaddedincurrentperiod	17.240	27,240
Amountsreleasedtoincomefrompreviousperiods	17,740	12,615
Balanceattheendofthereporting period	26,74027,240
Note24 Cashatbankandinhand
	This	Prior
	year	Period
Cashatbankandonhand	59466	39,880
Total	59,466	39,880