| Pages | ||
|---|---|---|
| Trustees’ Annual Report | 2 to 4 | |
| Independent Examiner’s Report | 5 | |
| Statement of Financial Activities | 6 | |
| Summary Income and Expenditure Account | 7 | |
| Balance Sheet | 8 | |
| Notes to the Accounts | 9 to | 14 |
| Detailed Statement of Financial Activities | 15 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total funds | Total funds | ||
| 2022 | 2022 | 2021 | ||
| Notes | £ | £ | £ | |
| Income and endowments | ||||
| from: | ||||
| Charitable activities | 3 | 154,608 | 154,608 | 152,183 |
| Total | 154,608 | 154,608 | 152,183 | |
| Expenditure on: | ||||
| Charitable activities | 4 | 156,570 | 156,570 | 131,374 |
| Other | 5 | 3,195 | 3,195 | 3,635 |
| Total | 159,765 | 159,765 | 135,009 | |
| Net (expenditure)/income | 6 | (5,157) | (5,157) | 17,174 |
| Net (expenditure)/income before other gains/(losses) |
(5,157) | (5,157) | 17,174 | |
| Othergains and losses | ||||
| Net movement in funds | (5,157) | (5,157) | 17,174 | |
| Reconciliation of funds: | ||||
| Total funds brought forward | 42,902 | 42,902 | 25,728 | |
| Total funds carried forward | 37,745 | 37,745 | 42,902 |
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Income | 154,608 | 152,183 |
| Gross income for the year | 154,608 | 152,183 |
| Expenditure | 158,670 | 135,009 |
| Depreciation and charges for | ||
| impairment of fixed assets | 1,095 | 1,835 |
| Total expenditure for the year | 159,765 | 136,844 |
| Net (expenditure)/income before tax | ||
| for the year | (5,157) | 15,339 |
| Net (expenditure )/inconie for the year | (5,157) | 15,339 |
| at 31 March 2022 | |||
|---|---|---|---|
| Company No. 08465025 |
Notes | 2022 | 2021 |
| € | £ | ||
| Fixed assets | |||
| Tangible assets | 8 | 3,283 | 4,378 |
| 3,283 | 4,378 | ||
| Current assets | |||
| Debtors | 9 | 5,048 | 4,935 |
| Cash at bank and in hand | 33,279 | 38,542 | |
| 38,327 | 43,477 | ||
| Creditors: Amount falling due within one year | 10 | (3,865) | (4,953) |
| Net current assets | 34,462 | 38,524 | |
| Total assets less current liabilities | 37,745 | 42,902 | |
| Net assets excluding pension asset or liability | 37,745 | 42,902 | |
| Total net assets | 37,745 | 42,902 | |
| The funds of the charity | |||
| Unrestricted funds | 11 | ||
| General funds | 37,745 | 42,902 | |
| 37,745 | 42,902 | ||
| Total funds | 37,745 | 42,902 |
| Fund accounting | |
|---|---|
| Unrestricted funds | These are available for use at the discretion of the trustees in furtherance of the |
| general objects of the 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 of investment assets at their market values. | |
| Restricted funds | These are available for use subject to restrictions imposed by the donor or through |
| terms of an appeal. | |
| Income | |
| Recognition of | Income is included in the Statement of Financial Activities (SoFA) when the charity |
| income | becomes entitled to, and virtually certain to receive, 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 SoFA when receivable and only when the Charity has unconditional |
| entitlement to the income. | |
| Tax reclaims on | Income from tax reclaims is included in the SoFA at the same time as the |
| donations and gifts | gift/donation to which it relates. |
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
| and facilities | where the benefit to the Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | The value of any volunteer help received is not included in the 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 | at the end ofthe year. |
| assets | |
| Gains/flosses) on | This includes any gain or loss on the sale of investments. |
| investment assets |
| lthwatch Mancheste es to the Accounts Expenditure |
r |
|---|---|
| Recognition of | Expenditure is recognised on an accruals basis. Expenditure includes any VAT which |
| expenditure | cannot be fully recovered, and is reported as part ofthe expenditure to which it |
| relates. | |
| Expenditure on | These comprise the costs associated with attracting voluntary income, fundraising |
| raising funds | trading costs and investment management costs. |
| Expendture on | These comprise the costs incurred by the Charity in the delivery of its activities and |
| charitable activities | services in the furtherance of its objects, including the making of grants and |
| governance costs. | |
| Grants payable | All grant expenditure is accounted for on an actual paid basis plus an accrual for |
| grants that have been approved by the trustees at the end ofthe year but not yet | |
| paid. | |
| Governance costs | These include those costs associated with meeting the constitutional and statutory |
| requirements of the Charity, including any audit/independent examination fees, | |
| costs linked to the strategic management of the Charity, together with a share of | |
| other administration costs. | |
| Other expenditure | These are support costs not allocated to a particular activity. |
| 3 | Income from charitable activities | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2022 | 2021 | |||
| £ | £ | £ | ||
| Contract income and grants | 154,608 | 154,608 | 152,183 | |
| 154,608 | 154,608 | 152,183 | ||
| 4 | Expenditure on charitable activities | |||
| Unrestricted | Total | Total | ||
| 2022 | 2021 | |||
| £ | £ | £ | ||
| Expenditure on charitable octivitie5 |
156,570 | 156,570 | 131,374 | |
| 156,570 | 156,570 | 131,374 | ||
| 5 | Other expenditure | |||
| Unrestricted | Total | Total | ||
| 2022 | 2021 | |||
| £ | £ | £ | ||
| Amortisation, depreciation, | ||||
| impairment, profit/loss on | 1,095 | 1,095 | 1,835 | |
| disposal of fixed assets | ||||
| Legal and professional costs | 2,100 | 2,100 | 1,800 | |
| 3,195 | 3,195 | 3,635 | ||
| 6 | Net (expenditure)/income before transfers | |||
| 2022 | 2021 | |||
| This is stated alter charging: | £ | £ | ||
| Depreciation of owned fixed assets | 1,095 | 1,835 | ||
| Independent Examiner’s fee | 1,700 | 1,672 | ||
| 7 | Staff costs | |||
| No employee received emoluments in excess of £60,000. |
| 8 | Tangible fixed assets | ||||
|---|---|---|---|---|---|
| Computer | Total | ||||
| equipment | |||||
| £ | £ | ||||
| Cost or revaluation | |||||
| At 1 April 2021 | 6,480 | 6,480 | |||
| At 31 March 2022 | 6480 | 6,480 | |||
| Depreciation and | |||||
| impairment | |||||
| At 1 AprU 2021 | 2,102 | 2,102 | |||
| Depreciation charge for the | 1095 | 1,095 | |||
| year | |||||
| At 31 March 2022 | 3,197 | 3,197 | |||
| Net book values | |||||
| At 31 March 2022 | 3,283 | 3,283 | |||
| At 31 March 2021 | 4,378 | 4,378 | |||
| 9 | Debtors | ||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Prepayments and accrued income | 5,048 | 4,935 | |||
| 5,048 | 4,935 | ||||
| 10 | Creditors: | ||||
| amounts falling due within one year | |||||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Trade creditors | - | 143 | |||
| Othertaxes and social security | 1,860 | 2,015 | |||
| Other creditors | 627 | 875 | |||
| Accruals | 1,378 | 1,920 | |||
| 3,865 | 4,953 | ||||
| 11 | Movement in funds | ||||
| Incoming | |||||
| resources | At 31 | ||||
| Resources | |||||
| At 1 April | (including other |
expended | March 2022 |
||
| 2021 | gains/losses) | ||||
| £ | £ | £ | |||
| Restricted funds: | |||||
| Unrestricted funds: | |||||
| General funds | 42,902 | 154,608 | (159,765) | 37,745 | |
| Total funds | 42,902 | 154,608 | (159,765) | 37,745 |
| 12 | Analysis of net assets between funds | ||||
|---|---|---|---|---|---|
| Unrestricted | |||||
| Total | |||||
| funds | |||||
| £ | £ | ||||
| Fixed assets | 3,283 | 3,283 | |||
| Net current assets | 34,462 | 34,462 | |||
| 37,745 | 37,745 | ||||
| 13 | Reconciliation of net debt | ||||
| At 31 | |||||
| At | 1 April | March | |||
| 2021 | Cash flows | 2022 | |||
| £ | £ | £ | |||
| Cash and cash equivalents | 38,542 | (5,263) | 33,279 | ||
| 38,542 | (5,263) | 33,279 | |||
| Net debt | 38,542 | (5,263) | 33,279 | ||
| 14 | Related party disclosures |
| for the year ended 31 March 2022 | |||
|---|---|---|---|
| Unrestricted | |||
| funds | Total funds | Total funds | |
| 2022 | 2022 | 2021 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Charitable activities | |||
| 154,508 | 154,608 | 152,183 | |
| 154,608 | 154,608 | 152,183 | |
| Total income and endowments | 154608 | 154608 | 152,183 |
| Expenditure on: | |||
| Charitable activities | |||
| 156,570 | 156,370 | 131,374 | |
| 156,570 | 156,570 | 131,374 | |
| Total of expenditure on charitable | 156,570 | 156,570 | 131,374 |
| activities | |||
| General administrative costs, | |||
| including depreciation and | |||
| amortisation | |||
| Depreciation of Computer | 1,095 | 1,095 | 1,835 |
| equipment | |||
| 1,095 | 1,095 | 1,835 | |
| Legal and professional costs | |||
| Audit/Independent examination | 2,100 | 2,100 | 1,800 |
| fees | |||
| 2,100 | 2,100 | 1,800 | |
| Total of expenditure of other costs | 3,195 | 3,195 | 3,635 |
| Total expenditure | 159,765 | 159,765 | 135,009 |
| Net gains on investments | - | - | - |
| (5,157) | (5,157) | 17,174 | |
| Net (expenditure)/income | |||
| Net (expenditure)/income before | (5,157) | (5,157) | 17,174 |
| other gains/(losses) | |||
| Other Gains | - | - | |
| Net movement in funds | (5,157) | (5,157) | 17,174 |
| Reconciliation offunds: | |||
| Total funds brought forward | 42,902 | 42,902 | 25,728 |
| Total funds carried forward | 37,745 | 37,745 | 42,902 |