Charlty reglstratlon numb&r 1186487 THE LONG NIGHT FOUNDATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022
THE LONG NIGHT FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Tru$t¢•$ Mr D A Lopian Dr N H Lopian Mr D B 818ck Lord D W Fink81slein Charlty number 1186487 Prlnclpal address 1 Park Lano Salford M7 4HT Accountants Loplan Gros8 Barnett & Co 1st Floor Cloisler House Riverside, New Bailey Street Manchoster M3 5FS
THE LONG NIGHT FOUNDATION CONTENTS Page Trusiees report Acu)unlan¢8' report Statement ol flnanci818ctivlUes Balance sheet Notes lo Ihe financi81 statements
THE LONG NIGHT FOUNDATION TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2022 The trustees present thelr 8nnual report and fln8n¢ial statements for the year ended 30 June 2022. The financial st8temenls have b89n prepared in accordance wilh Ihe accounting pollcies set out In note 1 to the financial statements and comply with the charity's gov8rning docitment, the Charities Act 2011 and "Accounting and Reporting by Charities.. SIBlemenl of Recommended Practice applicable lo charities preparing their accounts in accordanc8 with the Financial Reporting Standard 8ppllcable in Ihe UK 8nd Republic ol Ireland IFRS 1021 leff8Ctive l January 20191.. Obleclives and actlvltles The charity's objects ar& to 8dvance the education of the publtc in the hsstory and experiences of the hoto¢ausl through public speeches and other forums. The trustees have paid due regard lo guld8nce issued by the Charily Comml$sk¢n in decidlng whol aclwities Ihe harily should undertake. A¢higvements and pèrformance The principle objects ol thè ¢harily Is io advèn¢e the education of the public in the history and experiences ol the hotocausl through public speeches and othér forums. The charity's incoming resources, lolalling £81512021 - £6321. cornprise of voluntary contributions from companies and individua15 in the United Kingdom, and royalties r@ceived. Flnancial rovlew It is th8 policy of the charity that unrestrlctèd funds which hav8 not been designated for 8 specrfic use should be m8int8ined at a level equivalent to between Ihree and six month'5 gxpendilure. The Irustees consider that reserves al this level will ensure that, in the evgnl of a significant drop in funding. they will be able lo continuè the charily s current activilie5 while considerallon is given to ways whi¢h addilional funds rn8y be ralsed. Thls18vel of reserves has been maintained throughout the year. The Iruslees have assèssed the major rlsks to which the charlly 58 exposed, and arè sallsfied that systems 3re in place lo mitigale exposure lo the mBlor risks. Structurej govgmance and management The charity is a charitable incorporatèd organisalion ICIOI 8nd was reglstered as a ch8fily on 19 November 2019. The Irustè8$ who served durfn9 the year and up to ihe dale of signaluie of the financial statements were.. Mr D A Lopian Or N H Lopian Mr D B Black Lord D W Finkel8lein Any recruitment and appoinlmenl of new Iruslees would bè In line with the Trust Deed and with the consent of the trustees. The crer18 sel for Ihe suitable ¢andidate would be someone who is sen$ilive lo the needs and demands ol the organlsalion. Thé Iruslees are unpald and delails of any related party transactions are disc105ed as applieablg in the noles lo Ihe accounts.
THE LONG NIGHT FOUNDATION TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 The Trustees r8 s approved by the d of Trustees. Dr N H Loplan Tru8t•• Dale..
THE LONG NIGHT FOUNDATION CHARTEREDACCOUNTANTS, REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE LONG NIGHT FOUNDATION FOR THE YEAR ENDED 30 JUNE 2022 In order lo assist you io fulfil your duties under th6 Charities Act 2011. we hav• prepared for your approval th8 finanel81 slalements of The Long Nlght Foundatlon for the year ended 30 June 2022. whlch compri$e the statement ol financial aetivllies and lh¢ r$laled notes frotn the charitys accountlng records and Irotn information and eXan3110nS YDU have given u5. As a praellsing member flrm ol the InslitLtto of Chartered Ao[lntantS In England and Wales, we are subject to Its trthical and olher professional requiremants which are d8lalled al https.'IA¥ww.icaew.cornlregulal¢on This report is made to the charitys trLssle6s, as a body. in accordance with the terms of our engagement letter dated 26 February 2021. Our work has been undertaken solely to ppare for your appfoval thB financial staternents ol The Long Night Foundallon and state those fflallers that Wg have agreod lo slate to Ihe charlly's tni$lees, as a bTrYy, in this report in accordance with ICAEW Technical Release 07116 AAF. To th& lullesl exlent pèrmilled by law. we do not accept or 89sume responsibility to anyon8 olher than The Long Nlghl Foundation and the charity's Irusle&s as a body, for our work or for this report. 11 is your duty to ensur¢ that The Long Night Foundatlon has kept adequate accoLtnling records and lo prepare stalutory financial st3tament5 that gSve 8 true and fair vtew of the assets, liabililies, financial posilkjn and surplus ol The Long Nht Foundation. You consider Ihal Tho Long Night Foundation Is oxempl from the slalulory audit requirement for the year, and is not reguired to obtain an independent examlnè¢s r&port. We hav& not been instructed lo cary out an audSt or a review ol the financial slalernenls ol Th& Long Night Foundation. For this r&8son, we hhvtr not verified the accuracy or complelenèss ol the accounting records or information and explanations you have given lo us and we do not. Ih8refore. express any opinion on the statuiory flnancial sialements. Loplan Gross Barnett & Co 28 April 2023 Charterèd Accountant$ 1st FIODT Clolslgr House Riverside. New Bèil¢y Street Manchesler M3 SFS
THE LONG NIGHT FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2022 Unr•strlcted Unrèstrleted funds fund8 2022 2021 Note Oonalions 8nd18g8cies Charitablè 8Ctivllies 150 665 346 Total Income 815 632 Ex Iturè on: Govèrnance cosis 761 989 Total expgndlturè 761 989 N•t Incomell•xp•ndlturel lor the yearl Not mov•m•nt In funds 54 13571 Fund bolances al 1 July 2021 43 400 Fund bal•nc•s at 30 Juno 2022 97 43 The $iaiemenl of financAal actsvilies in¢ludes all gains and losses recognised in the y88r. All income atKI &xpendllure dèrtve continuing activilies.
THE LONG NIGHT FOUNDATION BALANCE SHEET ASAT30 JUNE 2022 2022 2021 Note Curr¢nt ass•ts Cash at bank and in hand 747 1.343 Credltors.. amounts falllng due wlthln one ygar 1650) 11,3001 Nel ¢urrent as8els 97 43 Income funds Unr8stri¢led funds 97 43 97 43 28 April 2023 The financSal slalem8n18 were 8pproved by the Twste&s on ......................... Dr N H Loplan Tru$tee
THE LONG NIGHT FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 A¢¢ountlng pollcles Char5ty Informatlon The Long Nighl Foundatson is a charitgblè Incorporaled organisation reglst6red with Ihe Charity Commisslon in England and Wale8. The registered offic8 Is 1 Park Lane. Salford. M7 4HT. 1.1 Accountlng convention The financial statements have been prèp8red In accordance wilh the charlvs Igovernlng docum8nll. the Charilies Act 2011, FRS 102 "The Financial Rgport+ng Standard applicabl& in th8 UK and Republic ol Ir81and' I"FRS 102,1 and Ihe Charitles SORP 'Accounling and Reporting by ChaTilie5.' Statement ol Recommended Piactice applicable lo ch8riliès preparing Iheir accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. (effective 1 January 20191. Thg ¢harily Is B Public Benefit Entily as defined by FRS 102. Th8 ch8rily h8s lakon advantage ol Ihg provlsions in the SORP lor CharteS twt lo prepare a Sl8ltrment of Cash Flow8. The financial statements have departed Irom the Charities (Accounts and Reports) Regulalions 2008 only lo the 8xtent required lo provide a tnje and fair view. This departure has involved lollowing tha Statement ol Recomm9nded Practice lor charitiès applying FRS 102 rathèr than the version of the Statement ol Recommanded Practice which is frred to in the Regulations bul whlch has since been wilhdr8wn. Thè flnancSal stalemenls are prepafed In s18rling, which is the funcllonal curr8ncy of the charily. Motary 8rn0unls in these finanti81 statements are rounded lo the n¢arest t. The Ilnancial stalgmenls have been PTepar8d under the historical ¢ost convention. modrfied lo include Ihg rovalualion ol freehold properties and lo includè investmenl properti&8 and certaln finandal InstrLFments al falr V81ue. The principal accounung policies adopted ara 591 out below. 1.2 Golng concern Al the lim8 of approving Ihe finand81 $18ternenls. Ihe Iruslees havo a reasonable expectation Ih81 the chartty ha8 adequate ièsources to continue In opèrallonal existence for th8 for8soeable lulure. Thus the InJsl88s continue to adopt tho gng concern basis of accounling in preparing thè financial slatemenls. 1.3 Charllablg funds Unreslricled funds are 8v8ilable for use at the dls¢relion of the truslees in further8ncg of thelr charitat4e oble¢tive$. Ré8lricted funds are subject lo $p&clfic condilions by d¢)nots 8s lo how ihey may be used. Tho purposes and uses of the rgstricled funds are sel out in thè notes to the firianclal statements. Endowment funds are subjecl lo sp&cific conditions by donors th8t the capital musl bg maintainèd by the charity. 1.4 Incom• Income is recognised when the charity 15 legally enlSUed to It after any perfomance condltlons havo be&n meL the 8mounls can be measured rèllably, and11 is probablè Ihat income will be received. Cash donallons are Tecognl8&d on reeelpt. Other donations are recogni5ed onc8 the ¢h8rlty h8s been notified of the donation, unless perfortllance conditions require d?fèrral ol the amount. Income lax recoverablè in relation lo donalk>ns received under GiltAid or deeds of covenanl is recognised at the lime ol the donallon. Leg8¢le$ are iecognised on rlpl or otherwise If the charity has been nolilied of an impending dislribullon. the amount 1$ known. and receipt is èxpocted. If the amount rwl known, the legacy is Irealed as a contingent asset.
THE LONG NIGHT FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 Aeeountlng pollclg Icontlnued) Expendiluie is recognised once Ihere is a 189al or constructive obllgatlon lo transfer e¢onornic benefit lo a third party, it is probablè that 8 transfer of econornic benefits will be required in setll8m8nl. and th8 amount ol the obligation can b6 measured T81iably. Expenditure 15 classif18d by aclivily. The costs ol each activity are made Ltp ol the lolal ol direct costs and shared costs. including support cosis involved in undertaking ea¢h aclivity. Dirad costs attributable to a single activlly are allocated directly to that activity. Shared cosls which contribute to rnore than on& activity and support costs whlch are not altrlbul8bl8 to a slngltr activity are apportioned b&¢wegn those a¢livilies on a b88iS consisl8nl with the use of resources. Central staff costs ar8 allocaled on the basis of time spent. and dèprecialion charges are alloeale¢J on the wtion of the asset's use. 1.S Cash and cash oquivalents Cash and cash equivalents include cash in hand. dèposits held al call with banks, other sF>ort-lerm liquid investments wllh original malurilies of IhTee months or less, and bank over(Irafts. Bank overdrafts arè shown within borrowlngs in curr8nl liabilities. Bas1¢ flnanclala$$&ts Baslc financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including Iransacbon costs and Bfg subsequently carried at amortised cost Ltsing the effective Snteresl method unl83s the arrangernent conslllules a linanclng transa¢lion. where the transaction 15 measured at th8 pr88enl valug of the fulLtre receipts discounted al a markal rale of inter9sI. Financial a85ets classrfied as receivable wlhift one year are nol amortised. 8asle flnanclal Ilablllllos Basic financi81 liabilities, Including creditors and bank loans are initially recognised al tr8nsacllon prlc$ unless the arrangement conslilules a financing transacllon, where the debt inslrument 15 measured al the present valug of the lulure payments discounted al a market rale of Intaresl. Financial 118bilities classlfied as paya6 wilhin one year aro not amortisad. Debt instruments are subsequently carried at amortised cost, uslng tha &ffective interasl rale method. Trade creditors are obligalions lo pay lor goods or services that havo been acquired in the ordinary course ol operations frorn suppll6rs. Amounts payable a classified as curf8nl liabilitles 11 payment is due within one year or less. 11 nol, th8y are presented as non-currenl liabilities. Trade creditors are recognised initially at transaction prico and subsequently measured at amortised cosl using the &ffe¢live interest mèthod. Derecognltlon oifinanclal IITobllitles Financial liabilities are deigcognised when lh6 ¢harity's contractual oblKJations expire or are discharged or C8ncelled. Oonatlons and l•gael• Unrostrl¢lgd Unrgstrlcled funds funds 2022 2021 Donations 150 346
THE LONG NIGHT FOUNDATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022 Charllablg •¢tbvltles 2022 2021 Income generaled from audio book 665 286 Truste•s Nonè tsf the trustees lor any per8on9 connecled with them) re¢elved any remuneratton or benefits from Ihe charity during the year. None ol the Trustees lor any persons conno¢1gd wlth thoml received any Teimburssmenl of expenses from ihe charily during yè8r. Employ••s The averag$ monlhty number of employe&s durlng the year was O12021- 0). Govornanco cosis Unre8trlcted Unrestricted lund$ fL*nds 2022 2021 Accounlancy Insurance Sundry 130 700 286 345 761 969 Credllors: amounis falllng du• wlthln onè y•ar 2022 2021 Trade creditors Accruals and deftsrrtrd income 650 650 650 650 1,300 Related party transaotlons There were no disclo$8blg rtrlaled party transactions during Ihe y$ar.
2610412023, 13..11 Prtnl an31 rqlufn I Chslty CornmiJsK)Tr GOV.U K Charltycommission Charity Commission AnnuaL Return 2022 THE LONG NIGHTFOUNDATION Charity registration number:1186487 Most of the Informatlon you glve In thls form wlll become publicly avaliable on the Reglster of Charltles. Anyfleld thatthe Charlty Commission wlll not dlspiaywliLbe clearly marked. Thls document Is a record of the Informatlon provlded Sn the Annual Return 2022. PART A- Charity Information Flnanclal perfod FSnanclal perlod stsrt date 0110712021 Flnanclal perlod end date 3010612022 Income and spendlng Income £ £815 Spendlng £ £761 Fundralslng- professlonalfundralser Dld your charlty ralse funds from the publlc? nllPG.'Ilportal.upd@1g-diÈrMy4èiails.saNlc&.gov.vklqiouWHmuAI-rèiIjM-2o2?IpO1ll 116
ZGINI2023. 13,.11 Prfbl &nntsol I Charfly CoThfflisslo Yes Dld the charltywork wlth any professlonalfundralsers? Fundralslng- commerclal partlclpator DSd your charltywork wlth any cornmerclal partlclpators? No Government contracts Durlng theflnanclal perlod forthls annual return. dld the char5ty recel¥e Income from contracts (otherthan grant agreements) wlth central government or local authorltles? Government grants Durlng thellnanclal perlod forth15 annual retum. dld the charlty recelve Income from grants from central government or localauthorltles? Incomefrom outslde the UK Dld your charlty receSve Income from outsldethe UK ? Spendlng outslde EngLand & Wales Dld your charity operate outslde England and Wales? Total Spendlng outslde England & Wales Tradlng subsldlarles hlip#'.IlporL•l.ut0-ch8r51yO1ttlls.S@ry1c&.9ov.Uk[yoNUèlrflln-2O221PflnI 21S
- 13..11 Prinl wnTrual reluffl I Charily comm18¥ Dld the charlty have any subsldlarles? Trustee payments Dld ary of the trustees recelve any remuneratlon. payments or beneflts from the charlty otherthan refunds of legStlmate trustee expenses? Dld any of the trustees reslgn and then tske up employment wlth the charlty? No Ernployees, salarles Dld any of your charSty's staff rttelve totalemployee beneflts of £60.000 or more? Select No If your charlfy does not have any staff or doès not pay any staff. No Foryour hlghest pald member of staff only. what was the totalvalue of thelr employee beneflts? (For example If your hlghest pald member of staff recelved £35.000 enter 35000). If you do not have any staff or dld not payany staff. enter O (zero) Volunteers How many UK volunteers. excludSng trustees. dld the charfty have durSng the flnanclal perlod? Flnanclalcontrols Dld your charlty revlew Its Internalflnan¢lal¢ontrob? Yes Safeguardlng Has the charlty obtalned a standard. enhanced or enhanced wlth barred Ilsts DBS check on alltrustees. employees and volunteers who are Sn roles that are elSglble forthese checks? Selectyes Ifthere are no trustees. employees orvolunteers In roles that are ellglble forthese hiipg.'IlpDrtBl.updA-¢hArhyQIQl¢S.s8ryjC.g0V.kl9IOUMtsI4èrn-2?lpnnI
2fj1041202J, 13.'11 Prfnl anU31 relum I chlY C(Xnmi5sn types of DBS checks. Yes Prlvacy statement Any Informatlon glve us wlii be held securely and processed only In accordance wlth the rule on data protectlon. We wlll not dlscloseyour personaldetalis to anyone unconnected to the Charlty Commlsslon unless: you have consented to thelr release: or we are legally obllged to dlsciose them: or we regard dlsclosure as elther(a> necessary so thatwe can property carry out our statutory functlons or (b) necessary In the publlc Interest. We may share and dlsclose Informatlon aboutyou wlth relevant pubuc authorltles. regulatory bodle$ and agencles. outslde the Charlty Commlsslon but only If: . we can lawfulty do so: and we declde that dlsclosure Is necessary for nationalsecurlty. crlme detectlon. preventlon. and law enforcement. or other Issues In the publlc Interest Informatlon we collect about you We wlll use thls Snformatlon: To enable us to carry out our statutoryfunctlons and dutles. Thls wlll Include the followlng actlons: (a) update. consolldate. and Improve the accuracy of our records: (b) undertake Cflme dete¢tlon and preventlon and law enforcement and asslst the thlrd partSes speclfied above to Investigate or prevent crlme and cary out law enforcement: (c) dats analysls. testlng. research. statlstlealand survey purposes Informatlon we recelve from other sources. Informatlon we recelvefrom other sources We may comblne thls Informatlon wlth Infom)atlon you glve to us and Informatlon we collect about you. We may use thls Informatlon and the comblned Informatlon forthe purposes set out above (dependlng on thetype5 of Inforrnatlon we recelve). We wSll ensure that any such dlsclosure and use Is proportlonate: conslders your rlghtto respect for your prlvate Ilfe: and Is done falrly and lawfully In accordan¢e wlth the data protection prlnclpies of the Data Protectlon Act. The Data Protectlon Act1998 regulates the use of 'personal data,. whlch Is essentlauy any Informatlon. however stored. about Identlftable ilvlng Indlvlduals. As a'data controllerf underthe Act. the Charlty Commlsslon must complywlth It. Any changes we may make to our prlvacy statement In the future WIU be set out In the replacementverslon of thls form. hI1..1/Portal.upda[•-nrItyl&1alIS.88th¢O.go¥.UI101ol4AnnUl.rQiUrn-2o22lpni 415
2810412023, 13..11 Please check back frequentlyto see any updates or changes to our prlvacy poilcy. Prlnl annuol rolum I ChBrity Ctynmls810 Declaration Thls annual return has not been submitted and no Deciaratlon has been made hllps."IlWrtfil.updale-tharity-da1l$.tseN1C8.9ov.ukJgrou8nnuÉreln-222IPrh)I