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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|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||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|
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