OpenCharities

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2021-03-31-accounts

ts
Page
Legal and administrative information
Trustees report 2-3
Auditors
report
Statement
offinancial
activities
Balance sheet
Notes to the financial statements 7-9

Unrestricted Restricted 2021 2020
Notes funds income funds Total Total
Incomin resources
Incoming resources from generated funds
Voluntary Income 3 56,365 273,386 329,751 76,323
Total incoming resources 56,365 273,386 329,751 76,323
Resources ex ended
Charitable Activities 4 0 95,934 95,934 37,078
Support Costs 5 4,534 4,431 8,965 8,874
Total resources expended 4,534 100,365 104,899 45,952
Net Incoming Resources before Transfers 51,831 173,021 224,852 30,371
Net Movement in Funds 51,831 173,021 224,852 30,371
Total Funds Brought Forward 52,104 12,317 64,421 34,050
Total Funds Carried Forward 103,935 185,338 289,273 64,421

Balance Sheet as at 31st March 20 21
Unrestricted Restricted 2021 2020
Notes funds income funds Total Total
Fixed Assets
Tangible assets 7 2,188 2,188 876
Total Fixed Assets 2,188 2,188 876
Current Assets
Cash at bank and in hand 102,897 186,771 289,668 64,145
Total Current Assets 102,897 186,771 289,668 64,145
Creditors: amounts falling due within one year 8 1,150 1,433 2,583 600
Net Current Assets 101,747 185,338 287,085 63,545
Net Assets 103,935 185,338 289,273 64,421
Funds ofthe Chari
Restricted funds 185,338 185,338 12,317
Unrestricted
funds
103,935 103,935 52,104
Total Funds 103,935 185,338 289,273 64,421

INCOMING INCOMING RESOURC ES
Recognition ofincoming These are included
in the Statement ofFinancial Activities (SoFA) when:
resources the charity becomes entitled to the resources;
-the trustees are virtually
certain they will receive the resources; and
-the monetary
value can be measured
with sufficient reliably.
Incoming resources with Where
incoming
resources
have
related
expenditure
(as with
fundraising
or contract income) the
related expenditure 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.
Tax reclaims on Incoming
resources
fiom tax reclaims
are included
in the SoFA at the same
time as the gift to which
donations and gifts they relate.
Gifts in kind Gifts in kind are accounted
for at a reasonable
estimate of their value to the charity
or the amount
actually realised.
Gifts in kind for sale or distribution
are included
in the accounts as gifts only
when sold or distributed
by the charity.
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 expended)
facilities 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 service or facility received.
Volunteer help The value of any voluntary
help
received
is not included
in the accounts
but is described
in
the
trustees'
annual
report.
Investment income This is included
in the accounts when receivable.
Investment gains and This includes
any gain or loss on the sale ofinvestments
and any gain or loss resulting
f'rom revaluing
losses investments
to market
value at the end ofthe year.
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.
Include costs ofthe preparation
and examination
of statutory
accounts, the
costs oftrustee meetings
and costofany legal advice to trustees on governance
or constitutional
matters.
Support costs Support
costs include
central functions
and have been allocated to activity
consistent
with the use ofresources, e.g. allocating
property
costs by floor
cost categories on a basis
areas, or per capita, staff
costs by the time spent and other costs by their usage.

Voluntar y income
Unrestricted Restricted 2021 2020
funds income funds Total Total
Project Donations 273,386 273,386 53,711
Training Fees 56,365 56,365 22,612
56,365 273,386 329,751 76,323
Charitable activities
2021 2020
Unrestricted Restricted Total Total
K
Sessional Workers 58,094 58,094 21,703
Salaries 18,908 18,908
Printing and Stationery 5,606 5,606 3,395
Rent 2,795 2,795 5,568
Training Expenses 10,531 10,531 6,412
95,934 95,934 37,078
Support Costs
2021 2020
Unrestricted Restricted Total Total
Accountancy Charges 1,000 1,000 450
Depreciation 647 647 118
Donations 1,000 1,000
Sundry Expenses 169 169
Entertaining 88 88 1,600
Subsistence 2,189
Bank Charges
Internet costs 1,716 1,716 1,337
Insurance 129 129 129
Travelling Expenses 4,214 4,214 3,051
4,534 4,431 8,965 8,874

5.2
Fees
for the indepe ndent
e
xaminatio n
ofthe accounts
2021 2020
Independent examination's fees for reporting on the accounts 1,150 600
Other fees paid to the independent examiner or auditor 0 0
1,150 600
Office
Equipment
Cost
At 1 April 2020 1,309
Additions 1,959
At 31March 2021 3,268
Depreciation
At 1 April 2020 433
Additions 647
At 31March 2021 1,080
Net book value
At 31March 2021 2,188
At 31March 2020 876
Creditors: amounts falling due within one year
2021 2020
Unrestricted Restricted Total Total
Accruals 1,150 1,433 2,583 600
1,150 1,433 2,583 600