2023-01-31-accounts - Big Love Charity

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				Big	Love Charity	Love Charity	Love Charity		1181890	1181890
					Annual accounts			for the	eriod			CC17a
	Period start			date		01102/2022		To		31l01/2023
Section A				Statement		offinancial activities
								estricted
Recommended		Details		ofown		Unrestricted		income	Endowment	Total this		Total last
categories by activity			analysis		z	funds		funds	funds	year		year
						E		E	E	E		E
Incoming resources (Note		3				F01		F02	F03	F04		F05
Incoming resources from
generated funds
Voluntary income					sot	158,635		44,915		203	550	15	914
Actities for generating funds
I vestmerrt income
Incoming resources from
charitable activities
Other incoming resources
Total	lncomlny resources				sos	158,635		44915		203	550	15	914
Resources expended	(Notes		44I
Costs ofGeneraling Funds
Costs ofgenerating voluntary
Income
Fundraising trading costs
Investment management costs
Charitable activities					S10	30,475		25,270		55	745	15	992
Governance costs					S11		309				309		123
Other resources expended					812
Total	resources expended				S13	30,784		25,270				16,115
Net lncomlnyl(outgoing)		resources befiore
				trenst'ers	sts	127,851		19,645		147,496			201
Gross transfers between funds					S15
Het incomlnyl(outgoing)		resources bet'ore
other recoynlsed			yalnsi(tosses)		sts	127	851	19,645		147	496		201
Other recognised gains/(losses)
Gains and losses on revaluation			offixed assets
forthe charily's own use					S17
Gains and losses on investment			assets		S18
Net movement				ln tlunds	stg	127,851		19645		147,496			201
Total funds brought forward					S20	13,700		2,000		15	700	15	901
Total funds		carried		forward	s21	141	551	21645		163	196	15	700

Section	C Notes to the accounts	C Notes to the accounts
Note 2	Accounting policies
INCOMING RESOURCES
Recognition	ofincoming	These are included in the Statement ofFinancial Activities (SoFA) when:
resources		~ the charity becomes entitled to the resources;
		~ the trustees are virtually certain they will receive the resources; and
		~ the monetary value can be measured with sufficient reliability.
Incoming resources with		Where incoming resources have related expenditure (as with fundraising or contract income) the
related expenditure		incoming resources and related expenditure are reported gross in the SoFA.
Grants and	donations	Grants and donations are only included in the SoFA when the charity has unconditional
		entitlement to the resources.
Tax reclaims and gifts	on donations	Incoming resources from tax reclaims are included in the SoFA at the time of reclaim receipt.
Contractual	income and	The charity did not receive any contract income or performance related income or grants.
performance	related grants
Donated services and		These are only included in incoming resources (with an equivalent amount in resources
facilities		expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
		The value placed on these resources isthe estimated value to the charity ofthe service or
		facility received.
Volunteer help		The value ofany voluntary help received is not induded in the accounts but isdescribed trustees' annual report.	in the
EXPENDITURE AND		LIABILITIES
Liability recognition		Liabilities are recognised as soon as there isa legal or constructive obligation committing		the
		charity to pay out resources.
Governance	costs	Include costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee
		meetings and cost ofany legal advice to trustees on governance or constitutional matters.
Grants with	performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions		or output to be provided, such grants are only recognised in the SoFA once the recipient ofthe
		grant has provided the specified service or output.
Grants payable without		These are only recognised in the accounts when a commitment has been made and there		are no
performance	conditions	conditions to be met relating to the grant which remain in the control ofthe charity.
Support Costs		Support costs indude central functions and have been allocated to activity cost categories		on a
		basis consistent with the use ofresources, eg allocating property costs by floor areas, or per
		capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use		These are capitalised ifthey can be used for more than one year, and cost at least RSOO.		They
by charity		are valued at cost or a reasonable value on receipt.
Stocks and	work in progress	These are valued at the lower of cost or market value. Donated food stock is not valued
		on the balance sheet as the stock is held for free distribution.

					This year	Last year
					R	R
Voluntary	income		Grant income unrestricted
			Grant income restricted
			General income		194,069	14,140
				Total	194,069	14,140
Activities	for generating	funds	Gift Aid		9,481	1,774
				Total	9,481	1,774
Investment	income
Incoming	resources from
charitable	activities

Section C			Notes to the accounts	Notes to the accounts	Notes to the accounts			cont
Note 4			Analysis ofresources expended
Resources		expended	may be further analysed		ifthis would help the reader ofthe	accounts.
						This year		Last year
					Anal sis	R		R
Costs ofgenerating
voluntary	income
					Total
Fundraising		trading
costs
					Total
Investment
management		costs
					Total
Charitable	activities		Cost of charitable	activities		55,745		15,992
					Total	55,745		15,992
Governance		costs	Governance				309	123
					Total			123

				Fundraising	activity	Charitable	Activity	Governance	Activity	Total Cost
Su	ort	cost		R		K		R		E
			Total

services pr appropriate	ovided byyo box(es).	ur indepe	ndent examiner orau	ditor. Ifnoth	ing was paid please	enter NONE in
					This year f	Last year E
Independent	examiner's	orauditors' fees for reporting		on the
accounts
Other fees	tfor example:	advice,	consultancy, accountancy
services) paid tothe independent			examiner orauditor

institutions s	u rted.
Names	ofinstitutions	Purpose			Total amount of rants aid R
Outstretched	Hands ofRomania	Support for children	in Romania			32,650
La Via Moldova		Support for children and families		in Moldova		2,947

			Freehold	land	Other land	a	Plant,		Fixtures,	Payments	on
			8 buildings		buildings		machinery	and	fittings and	account	and
							motor vehicles		equipment	assets under
										construction
Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward
9.2Accumulated		depreciation		and	impairment	provisions
		Basis	SLor	RB	SLor RB		SLor RB		SLor RB	SLor RB
	"*Rate
Balance brought
forward
Depreciation	charge
for year
Impairment	provisions
Revaluations
Disposals
Transfers
Balance carried
forward
9.3Net book value
Brought forward
Carried forward

Please complete this note lf	Please complete this note lf	the charity has any	debtors	or	re	ments
Analysis ofdebtors				Amounts		falling due one year	within	Amounts more	falling due after than one year
				This year Last			year	This year		Last year
					R			R		R
Trade debtors
Amounts due	from subsidiary	and associated
undertakings
Other debtors					1,134		7BO
Prepayments	and accrued income
			Total

				Amounts	falling due	falling due	within	Amounts	falling due after	falling due after
					one year			more	than	one year
				This year		Last	year	This year		Last year
				K		R		R		R
Loans and overdrafts
Trade creditors
Amounts	due to subsidiary	and associated
undertakings
Other creditors
Accruals	and deferred income
			Total

13.1 Fu	nds held	nds held	nds held	nds held
Please	give a brief description ofany				ofthe following type of funds held by the charity:
	~	permanent		endowment funds (PE);
	~	expendable		endowment	funds (EE);and
	~	restricted	income funds,		including special trusts, ofthe charity (R).
	Fund	Name		Type PE, EE Purpose and Restrictions orR
Moldova					Support ofwork in Moldova
Ukraine					Support ofwork in Romania for Ukraine refugees
Skills Training					Support of skills training in Romania

		Fund						Fund
		balances						balances
		brought	Incoming		Outgoing		Gains and	camed
		forward	resources		resources	Transfers	losses	forward
Fund names		R			R	R		R
Moldova		500	1,604	-	1,945			159
Ukraine			42,636	-	22,650			19,986
Skills Training		1,500						1,500
	Total Funds	2,000	44,240	-	24,595			21,645

13	.3Transfers between fu	nds
No	inter fund transfers
	From Fund (Name)	To Fund (Name)	Reason	Amount