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||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|
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|||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|
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|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|
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|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||
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|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.|
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|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.||||
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|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|
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|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|||||
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|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|