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





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|ANCHESTER MAIAYAlEE ASS<br>tatement of Finandal Activitie<br>orthe year ended 31Decembe|OQATION<br>s<br>r 2022|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|||
|||funds|funds|Total funds|Total funds|
|||2022|2022|2022|2021|
||Notes|E|E|E||
|Income and endowments||||||
|from:<br>Donations and legacies<br>Charitable<br>activities||3,150<br>16,511.60||3,150<br>16,511.60|3,080<br>4,334.90|
|Other trading activities|||||25|
|Other||||||
|Total||19,661.60||19,661.60|7,439.90|
|Expenditure<br>on:||||||
|Raising funds<br>Charitable<br>activities|8<br>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<br>in funds||3,346.35||3346.35|181790|
|Recondliation<br>offunds:||||||
|Total funds brought forward||18,324.20||18,324.20|16,506.30|
|Total funds carried forward||||||





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||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<br>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|





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|MANCHESTER M<br>Balance Sheet<br>at 31December|AtAYALEE ASSOCiATiON<br> 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<br>funds||12|||
|Generalfunds|||21,670.55|18,324.20|
|Designated<br>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<br>for:||||
|Dividends, interest and|rents from investments|||
|Net cash provided<br>by operating<br>activities||3,346.35|1,817.90|
|Cash Rows from investing|activities|||
|Dividends,<br>interest and|rents from investments|||
|Net cash from investing<br>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|





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|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<br>funds earmarked<br>by the trustees|for particular<br>purposes.||||||
|Revaluation|funds||These are unrestricted<br>funds which include a revaluation||reserve representing||||the|
||||restatement<br>ofinvestment<br>assets attheir market values.|||||||
|Restricted funds|||These are available for use subject to restrictions<br>imposed|||by the donor orthrough||||
||||terms ofan appeal.|||||||
|Income||||||||||
|Recognition|of||Income is included<br>in the Statement ofFinancial Activities|||(SoFA) when the chafiity||||
|income|||becomes entitled to, and virtually<br>certain toreceive, the||income and the||amount of|||
||||the income can be measured<br>with sufficient reliability.|||||||
|Income with related|||Where income has related expenditure<br>the income and|related expenditure||||is||
|expenditure|||reported<br>gross in the SoFA.|||||||
|Donations|and||Voluntary<br>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<br>in the SoFAatthe|same time asthe||||||
|donations|and|gifts|BIR/donation to which it relates.|||||||
|Donated services|||These are only included<br>in income (with an equivalent|amount<br>in expenditure)||||||
|and facfiities|||where the benefit tothe Charity is reasonably<br>quantifiable,|||measurable|and|||
||||material.|||||||
|Volunteer|help||The value ofany volunteer<br>help received isnot included||inthe accounts.|||||
|Investment|income||This is included<br>in the accounts when receivable.|||||||
|Gains/(losses)||on|This includes any gain or loss resulting<br>from revaluing<br>investments<br>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|||||||||





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