Denbigh Under Fives Group Accounts 31 March 2022 CHARITY NUMBER 1174244
Denbigh Under Fives Group Contents
| Page | |
|---|---|
| Accountants' report | 1 |
| Income and expenditure account | 2 |
| Balance sheet | 3 |
| Accounting Policies | 4 |
Denbigh Under Fives Group Independent examiner's report to the trustees of Denbigh Under Fives Group I report on the accounts of the charity for the year ended 31 March 2022. Respective responsibilities of trustees and examiner the charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act; To follow the procedures laid down in the general directions given by the charity Commission under section 145(5)(b) of the 2011 Act; and To state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general directions given by the charity commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: 1) Which gives me reasonable cause to believe that in any material respect requirements. To keep accounting records in accordance with section 130 of the 2011 Act; and To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met: or 2) To which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to reached. N Khizar N Khizar & Co Accountants 50 Pembroke Road London W8 6NX 19 January 2023
Denbigh Under Fives Group Income and expenditure Account for the year ended 31 March 2022
| Income Fees Grants Total income Expenditure Rent Telephone Staff Salaries Accountancy Subscriptions Insurance Toys and equipment Printing Postage & Stationery Consumables Activities Total Expenditure Net Surplus Balance carried forward |
2022 £ 142,278 1,215 143,493 11,750 713 114,011 1,500 1,780 2,756 - 354 7,867 - 140,731 2,762 |
2021 £ 128,023 6,492 |
|---|---|---|
| 134,515 | ||
| 7,519 785 103,946 1,500 1,692 2,556 719 605 12,740 96 |
||
| 132,158 | ||
| 2,357 |
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Denbigh Under Fives Group Balance Sheet as at 31 March 2022 Charity Number:1174244
| Current Assets Bank Balance Current Liabilities: Amounts falling due within one year Accruals Net Current Assets Total Assets Represented by: Unrestricted Reserves Balance at start Net surplus for the year Total Reserves Signed on behalf of the Trustee: On Chairperson Denbigh Under Fives Group Approved on behalf of Denbigh Under Fives Group Treasurer Denbigh Under Fives Group |
2022 £ £ 42,849 42,849 (4,689) 38,160 38,160 35,398 2,762 38,160 |
2021 £ £ 39,132 39,132 (3,734) 35,398 35,398 33,041 2,357 35,398 |
2021 £ £ 39,132 39,132 (3,734) 35,398 35,398 33,041 2,357 35,398 |
|---|---|---|---|
| 35,398 | |||
| 33,041 2,357 |
|||
| 35,398 | |||
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Denbigh Under Fives Group Accounting Policies for the year ended 31 March 2022
1 Accounting Policies
Basis of accounting
The financial statements have been prepared under the historic cost convention and in accordance with the accounting policies as set out below. The financial statements have been prepared in accordance with the statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
Going Concern
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in
Incoming resources
Donations and bank interest are Credited to the statement of financial activity in the year in which they are receivable.
Resources expended
Direct charitable expenditure compromises direct expenses incurred on the defined charitable purposes of the charity.
Governance costs include expenditure on compliance with constitutional and statutory requirements.
Sustainability Funding
Sustainability Funding is shown in the year in which is received or receivable.
Taxation
The charity is a registered charity, and therefore is not liable for income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.
Irrecoverable VAT
The charity is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements.
Cash Flow
The charity has taken advantage of the exemption in preparing these financial statements as permitted by FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland.
. the requirements of section 7 Statement of Cash Flows
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