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2023-11-01-accounts

REGISTERED CHARITY NUMBER: 1178068

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 1ST NOVEMBER 2023

FOR

GRAVITY HQ

S.D. Garner + Co Limited Chartered Certified Accountants

92 Station Lane Hornchurch Essex RM12 6LX

GRAVITY HQ

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST NOVEMBER 2023

Page
Report of the Trustees 1 to 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

GRAVITY HQ

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 1ST NOVEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 1st November 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the need of those people who are socially excluded and assisting them to integrate into society through the provision of a social club.

Significant activities

During the year the charity undertook the following activities:

  1. Bowling

  2. Dance and aerobic sessions

  3. Magic Shows

  4. Animal Shows

  5. Walks around local parks and lakes

  6. Boot Camp for personal fitness

  7. Summer BBQ held at the Dormans playing fields

FINANCIAL REVIEW

Reserves policy

The trustees consider that the reserves held are sufficient to continue the charities activity in future years. The trustees actively review the major risks which the charity faces on a regular basis and have also examined other operational risks faced by the charity. The trustees confirm that they have established systems to mitigate the significant risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The charity was registered as a Charitable Incorporated Organisation (CIO) with the charity commission on 24 April 2018.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1178068

Principal address

14 Lark Rise Crawley RH11 7QQ

Trustees

M Hussain G Gul H Akhtar

Page 1

GRAVITY HQ

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 1ST NOVEMBER 2023

Approved by order of the board of trustees on 27th February 2024 and signed on its behalf by:

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28
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G Gul - Trustee

Page 2

GRAVITY HQ

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1ST NOVEMBER 2023

2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities
5,011
EXPENDITURE ON
Raising funds
2
114
Charitable activities
Charitable activities
8,233
Other
980
Total
9,327
NET INCOME/(EXPENDITURE)
(4,316)
RECONCILIATION OF FUNDS
Total funds brought forward
29,350
TOTAL FUNDS CARRIED FORWARD
25,034
2022
Total
funds
£
2,909
850
9,633
863
11,346
(8,437)
37,787
29,350

The notes form part of these financial statements

Page 3

GRAVITY HQ

BALANCE SHEET

1ST NOVEMBER 2023

2023
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
5
5,000
Cash at bank
20,034
25,034
NET CURRENT ASSETS
25,034
TOTAL ASSETS LESS CURRENT
LIABILITIES
25,034
NET ASSETS
25,034
FUNDS
6
Unrestricted funds
25,034
TOTAL FUNDS
25,034
2022
Total
funds
£
5,000
24,350
29,350
29,350
29,350
29,350
29,350
29,350

The financial statements were approved by the Board of Trustees and authorised for issue on 27th February 2024 and were signed on its behalf by:

G Gul - Trustee

The notes form part of these financial statements

Page 4

GRAVITY HQ

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST NOVEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. RAISING FUNDS

Investment management costs

Investment management costs
2023 2022
£ £
Fund raising 114 850

continued...

Page 5

GRAVITY HQ

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 1ST NOVEMBER 2023

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 1st November 2023 nor for the year ended 1st November 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 1st November 2023 nor for the year ended 1st November 2022.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable activities 2,909
EXPENDITURE ON
Raising funds 850
Charitable activities
Charitable activities 9,633
Other 863
Total 11,346
NET INCOME/(EXPENDITURE) (8,437)
RECONCILIATION OF FUNDS
Total funds brought forward 37,787
TOTAL FUNDS CARRIED FORWARD 29,350

continued...

Page 6

GRAVITY HQ

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 1ST NOVEMBER 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other debtors 5,000 5,000
6. MOVEMENT IN FUNDS
Unrestricted funds At
2/11/22
£
Net
movement
in funds
£
At
1/11/23
£
General fund 29,350 (4,316) 25,034
TOTAL FUNDS 29,350 (4,316) 25,034
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 5,011 (9,327) (4,316)
TOTAL FUNDS 5,011 (9,327) (4,316)
Comparatives for movement in funds
Unrestricted funds At
2/11/21
£
Net
movement
in funds
£
At
1/11/22
£
General fund 37,787 (8,437) 29,350
TOTAL FUNDS 37,787 (8,437) 29,350

continued...

Page 7

GRAVITY HQ

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 1ST NOVEMBER 2023

6. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 2,909 (11,346) (8,437)
TOTAL FUNDS 2,909 (11,346) (8,437)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
At
2/11/21
in funds
1/11/23
£
£
£
37,787
(12,753)
25,034
37,787
(12,753)
25,034

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 7,920
(20,673)
(12,753)
TOTAL FUNDS 7,920
(20,673)
(12,753)

continued...

Page 8

GRAVITY HQ

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 1ST NOVEMBER 2023

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 1st November 2023.

Page 9

GRAVITY HQ

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 1ST NOVEMBER 2023
2023 2022
£ £
INCOME AND ENDOWMENTS
Charitable activities
Charitable activities 5,011 2,909
Total incoming resources 5,011 2,909
EXPENDITURE
Investment management costs
Fund raising 114 850
Charitable activities
Charitable project activities 8,233 9,633
Support costs
Governance costs
Equipments and storage 293 186
Insurance 147 137
Accountancy and legal fees 540 540
980 863
Total resources expended 9,327 11,346
Net expenditure (4,316) (8,437)

This page does not form part of the statutory financial statements

Page 10