OpenCharities

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2022-03-31-accounts

Thetrustees: PatriciaAsHey
Leo Cremonezi
Annabel Dumbell
Sara Gordon ( Treasurer)
Tracey Marshall (Chair)
Judith Prinsley
Deana Puccio
Sarah Shuter - Resigned on26October2021
Principal placeofbusiness: 50Falkland Road
London
NW5'2XA
Independent Examiner: Fisher Phillips LLP
Summit House
170Finchley Road
London
NW36BP
Bankers: CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME194JQ
Chief Executive Officer (CEO): Allison Havey

Pages
Trustees' Report 1-3
IndependentExamine(sReport 4
Statement offinancial activities
Balance sheet 6
Statement of cash flows
Notes to the accounts S-13

2021/22 2020/21 2019/20
Numberofschools 52 13 8
Numberofpresentations 153 23 21
Approximate numberofpupils 23,500 4,000 3,150

2022 2021
Unrestricted Restricted Total Total
**Incomefrom: ** Note £ £ £ £
Donationsandlegacies
Charitable activities:
3
4
11,895 11,895 15,640
Grantsreceived
Other charitableincome
Investment income
5 10,000
11,870
10,000
11,870
1,800
625
Other income
Totalincome 33,766 33,766 18,065
Expenditureon:
Raisingfunds
Charitable activities:
6
6
2,165 2,165 1,538
Development/Consultancycosts
Direct costofpresenting
5,435
25,996
5,435
25,996
5,168
Totalexpenditure 33,596 33,596 6,706
Netincome/(expenditure)andnet
movementinfunds 169 169 11,359
Reconciliationoffunds:
Totalfunds broughtforward
Transfersbetweenfunds
16,863 16,863 5,504
Totalfundscarriedforward 17,032 17,032 16,863

2022 2022 2021 2021
Note £ £ £ £
CurTentassets:
Debtors 10 900
Cashat bankandinhand 16 2696B 16,863
27,868 16,863
CurTent llabllltles:
Creditors: amounts fallingduewithinoneyear 11 !10,836)
Net currentassets/ (liabilities) 17,032 16,B63
Total netassets(liabilities) 17,032 16,B63
Funds 13
Restricted funds
Unrestricted funds:
Designated funds
General funds 17,032 16,863
Total unrestricted funds 17,032 16863
Totalfunds 11,032 16,863

TheRAPFoundation
Statementofcashflows
Fortheyearended31March2022
Note 2022
£
2022
£
2021
£
2021
£
Netcashprovidedby/(usedin)operatingactivities 14 10,105 11,368
Cashflowsfrom**investingactivities: **
Interest/ rent/ dividendsfrominvestments
Sale/(purchase) offixedassets
Sale/(purchase)ofinvestments
Cash providedby/(used In) investing activities
Cashflowsfromfinancingactivities:
Repaymentsofborrowing
Cashinflowsfromnewborrowing
Receiptofendowment
Cashprovidedby/(usedin)financingactivities
ChangeIncashandcashequivalentsintheyear 10,105 11,368
Cashandcashequivalentsatthebeginningoftheyear 16,863 5,495
Changeincashandcashequivalentsduetoexchangerate
movements
Cashandcashequivalentsattheendoftheyear 15 26,968 16,863

1 Accounting policies (continued)
h) ExpenditureandIrrecoverableVAT
Expenditureisrecognisedoncethereisalegalorconstructiveobligationtomakeapaymenttoathirdparty,ttisprobablethat
setttementwillberequiredandtheamountoftheobligationcanbemeasuredreliably.Expendttureisclassifiedunderthe
followingactivityheadings:

Costsofraisingfundscompriseoftradingcostsandthecostsincurredbythecharitableincorporatedorganisationin
inducingthirdpartiestomakevoluntarycontributionstoit,aswellasthecostofanyactivitieswtthafundraisingpurpose.

Expenditureoncharitableactivitiesincludesthecostsofdeliveringservices,exhibitionsandothereducationalactivities
undertakentofurtherthepurposesofthecharitableincorporatedorganisationandtheirassociatedsupportcosts.

Otherexpenditurerepresentsthoseitemsnotfallingintoanyotherheading.
IrrecoverableVATischargedasacostagainsttheactivityforwhichtheexpenditurewasincurred.
i) Allocationofsupport costs
Supportcostsarethosefunctionsthatassisttheworkofthecharitable incorporatedorganisationbutdonotdirectiyundertake
charitableactivities.Supportcostsincludebackofficecosts,finance,personnel,payrollandgovernancecostswhichsupportthe
Trustsartisticprogrammesandactivities.Thesecostshavebeenallocatedbetweencostofraisingfundsandexpenditureon
charitableactivities.Thebasesonwhichsupportcostshavebeenallocatedaresetoutinnote6.
j) Debtors
Tradeandotherdebtorsarerecognisedatthesetttementamountdueafteranytradediscountoffered.Prepaymentsarevalued
attheamountprepaidnetofanytradediscountsdue.
k) CashatbankandInhand
Cashatbankandcashinhandincludescashandshorttennhighlyliquidinvestmentswtthashortmatumyofthreemonthsor
lessfromthedateofacquisitionoropeningofthedepositorsimilaraccount
I) Creditorsandprovisions
Credttorsandprovisionsarerecognisedwherethecharitableincorporatedorganisationhasapresentobligationresultingfroma
pasteventthatwillprobablyresultinthetransferoffundstoathirdpartyandtheamountduetosettletheobligationcanbe
measuredorestimatedreliably.Credttorsandprovisionsarenonnallyrecognisedattheirsettlementamountafterallowingfor
anytradediscountsdue.
m) Financialinstruments
Thecharitableincorporatedorganisationonlyhasfinancialassetsandfinancialliabilitiesofakindthatqualifyasbasicfinancial
instruments.BasicfinancialinstrumentsareinitiallyrecognisedattransactionvalueandsubsequenUymeasuredat their
settlementvaluewiththeexceptionofbankloanswhicharesubsequenUymeasuredatamortisedcostusingtheeffective
interestmethod.

2 Detailedcomparativesforthestatementoffinancialactivities Detailedcomparativesforthestatementoffinancialactivities
2021 2021 2021
Unres lricted Restricted Total
£ £ £
Incomefrom:
Donations and legacies 15,640 15,640
Charitable activities:
Grants received 1,800 1,800
Other charitable income 625 625
Investment income
Other income
Totalincome 18,065 18,066
Expenditureon:
Raising funds 1,538 1,538
Charitable activities:
Direct costofpresenting 5,168 5,168
Totalexpenditure 6706 6706
Netincome/expenditureandnetmovement
infunds 11,369 11,359
Total funds brought forward 5,504 6,604
Totalfundscarriedforward 16,863 16,863
3 Incomefromdonationsandlegacies
2022 2021
Unrestricted Restricted Total Total
£ £ £ £
Gifts and donations 11,895 11,895 15,640
Donated services
Legacies
11,895 11,895 15,640
2022 2021
Unrestricted Restricted Total Total
£ £ £ £
**Grantsreceived: **
Development (WFH Foundation Charity) 10,000 10,000 1,800
**Other CharitableIncome: **
Income direct from schools 11,870 11,870 605
Other fundraising income 20
Totalincomefromcharitableactivities 21,870 21,870 2,425
5 IncomefromInvestments
2022 2021
Unrestricted Restricted Total Total
£ £ £ £
Bank interest
Rent
Investmentincome

Costof --,-~-"'C"'ha::.n:::la:::bc:le:..:a:::claaiV:;;iti:::·e:::s__-e-_ --,-~-"'C"'ha::.n:::la:::bc:le:..:a:::claaiV:;;iti:::·e:::s__-e-_
Basisof raising Directc:ostof Development/ Support Governance 2022 2021
allocation funds presenting Consultancycosts costs
oosts
Total Total
£ £ £ £
Presenterfees 23,528 23,528 3,630
Presentertravel& subsistence 168 168
Recruitmentfees
Development_I_Consultancyfees(',/1/FH) 3,270 3,270
Notionaltraining(CPD)forpresenters 70 70
Insurance 490 490 461
SalaJy-CEO 2,000 2,000
Bankcharges 127 127 75
Websijemaintenance&hosting 900 900 1,476
Printing,postageandstationery 199 199
Marl<eting&socialmediamanagement 1,800 1,800 1,064
Xerosubscriptions 144 144
Independentexaminersfees 900 900
------- ------------------
23,766 3,270 5,660 900 33,596 6,706
Supportcosts 33%134%/33% 1,868 1,924 1,868 (5,660)
Governancecosts 33%134%/33% 297 306 297 (900)
----------
Total expenditure2022 2,165 25996 5,435 __:_
33,596 6,706
Total expenditure2021 1,538 5,168
==
Ofthetotalexpenditure,£33,596(2021: £6,706)wasurvestricted and£Nil(2021 ·£Nil)wasrestricted.

2022 2021
£ £
Prepayments
Tradedebtors 900
Otherdebtors
900
Creditors:amountsfallingduewithinoneyear
2022 2,021
£ £
Tradecreditors 9,936
Deferredincome
Accruals 900
Other creditors
10,836
Analysisofnetassetsbetweenfunds
General Total
unrestricted Designated Restricted funds
£ £ £ £
Tangiblefixedassets
Net currentassets
17,032 17,032
Netassetsat the endofthe year 17,032 17,032
Movements in funds Atthestart Incoming
resources&
Outgoing
resources&
Attheend
oftheyear gains losses Transfers ofthe year
£ £ £ £ £
Restricted funds
Total restricted funds
Unrestricted funds:
Designated funds
Total designated funds
General funds 16,863 33,765 (33,596) 17,032
Total unrestricted funds 16,863 33,765 !33,596) 17,032
Total funds 16,863 33,765 !33,596) 17,032