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2022-12-31-accounts

Pages
Trustee's Annual
Report
Independent
Examiner's
Report
Statement ofFinancial Activities
Summary
Income and Expenditure
Account
Balance Sheet
Statement ofCash Rows
Notes tothe Accounts 8to 10
Detailed Statement ofFinancial Activities 11to 12

ANCHESTER MAIAYAlEE ASS
tatement of Finandal Activitie
orthe year ended 31Decembe
OQATION
s
r 2022
Unrestricted Restricted
funds funds Total funds Total funds
2022 2022 2022 2021
Notes E E E
Income and endowments
from:
Donations and legacies
Charitable
activities
3,150
16,511.60
3,150
16,511.60
3,080
4,334.90
Other trading activities 25
Other
Total 19,661.60 19,661.60 7,439.90
Expenditure
on:
Raising funds
Charitable
activities
8
9
16,315.25 16,315.25 5,622
Other 10
Total 16,315.25 16,315.25 5,622
Net gains on investments
Net income 3,346.35 3,346.35 1,817.90
Transfers between funds
Net income before other 3,346.35 3346.35 181790
gains/(losses)
Other gains and losses
Net movement
in funds
3,346.35 3346.35 181790
Recondliation
offunds:
Total funds brought forward 18,324.20 18,324.20 16,506.30
Total funds carried forward

2022 2021
E
Income 19,661.60 7,439.90
Gross income forthe year 19,661.60 7,439.90
Expenditure 16,315.25 5,622.00
Total expenditure
forthe year
16,315.25 5,622.00
Net income before taxforthe year 3,346.35 1,817.90
Net income forthe year 1 17. 0

MANCHESTER M
Balance Sheet
at 31December
AtAYALEE ASSOCiATiON
2022
Company No. CE011625 Notes 2022 2021
E
Current assets
Cash at bank and in hand 21,670.55 18,324.20
21,670.55 18,324.20
Net current assets 21,670.55 18,324.20
Total assets less current liabilities 21,670.55 18,324.20
Net assets excluding pension asset or liability 21,670.55 18,324.20
Total net assets 21,670.55
The funds ofthe charity
Restricted funds 12
Unrestricted
funds
12
Generalfunds 21,670.55 18,324.20
Designated
funds
21,670.55 18,324.20
Reserves 12
Total funds 21,670.55 ~14. Q
2022 2021
E E
Cash Rows from operating a tivities
Net income per Statement ofFinancial Activities 3,346.35 1,817.90
Adjustments
for:
Dividends, interest and rents from investments
Net cash provided
by operating
activities
3,346.35 1,817.90
Cash Rows from investing activities
Dividends,
interest and
rents from investments
Net cash from investing
activities
Net cash from Rnancing activities
Net increase in cash and cash equivalents 3,346.35 1,817.90
Cash and cash equivalents atthe beginning ofthe year 18,324.20 16,506.30
Cash and cash equivalents atthe end ofthe year 21,670.55 18,324.20
Components ofcash and cash equivalents
Cash and bank balances 21,670.55 18,324.20
21,670.55 18,324.20

last year and no last year and no chan ges have been made toaccounts for previous years.
Fund accounting
Unrestricted funds These are available for use atthe discretion ofthe trustees in furtherance ofthe
general objects ofthe charity.
Designated funds These are unrestricted
funds earmarked
by the trustees
for particular
purposes.
Revaluation funds These are unrestricted
funds which include a revaluation
reserve representing the
restatement
ofinvestment
assets attheir market values.
Restricted funds These are available for use subject to restrictions
imposed
by the donor orthrough
terms ofan appeal.
Income
Recognition of Income is included
in the Statement ofFinancial Activities
(SoFA) when the chafiity
income becomes entitled to, and virtually
certain toreceive, the
income and the amount of
the income can be measured
with sufficient reliability.
Income with related Where income has related expenditure
the income and
related expenditure is
expenditure reported
gross in the SoFA.
Donations and Voluntary
income received by way ofgrants, donations
and gifts is included in the
legacies the SoFAwhen receivable and only when the Charity has unconditional
entitlement tothe income.
Tax reclaims on Income from tax reclaims is included
in the SoFAatthe
same time asthe
donations and gifts BIR/donation to which it relates.
Donated services These are only included
in income (with an equivalent
amount
in expenditure)
and facfiities where the benefit tothe Charity is reasonably
quantifiable,
measurable and
material.
Volunteer help The value ofany volunteer
help received isnot included
inthe accounts.
Investment income This is included
in the accounts when receivable.
Gains/(losses) on This includes any gain or loss resulting
from revaluing
investments
to market
value
revaluation of fixed atthe end ofthe year.
assets
Gains/(losses) on This includes any gain or loss on the sale ofinvestments.
invesiment assets