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2022-06-30-accounts

Students4Students Students4Students Students4Students Chari No 1186813
CHARITY COMMISSION
FOR ENGLAND
AND WALES		 Annual accounts for the cried
1stJuly 2021 To 30th June 2022
~
r
Restricted
Recommended
categories		 by Unrestricted income Endowment Pdior year
activity funds
f		 funds
f		 funds
f		 Total funds
f		 fundsf
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Oonations
and legacies		 2, 165 2,165 3,771
Gi/l Aid 207 207 650
Grants 250 2,500 300 3,050 3,450
Branch fundraising 62
Other 100
Total 2,622 2,500 300 5,422 8,032
Expenditure
(Note		 4)
Expenditure
on:
Raising funds 1,172 168 102 1,441 979
Oharrtable
activities		 709 3,665 285 4,660 4,223
Other 156 156 202
Total 2,037 3,833 387 6,257 5,403
Net income/(expenditure) before investment
gains/(losses) 585 - 1,333 87 835 2,629
Net gains/(losses)
an investments
Net income/(expenditure) 585 - 1,333 87 835 2,629
Extraordinary
items		 60
Transfers
between		 funds 239 239
Other recognised gains/(losses):
bosn repayments
Other gains/(losses)
Net movement
In funds		 824 - 1,333 326 - 835 2,689
Reconciliation offunds:
Total funds brought ronsard 3,381 2,319 2,234 7,934 5,245
Total funds carried forward 4,206 987 1,907 7,099 7,934
Settlement
claims		 of insurance Insurance
claims are only included
in the SoFAwhen the general
income recognifion
cnterie are met (5 10to5.12FRS102SORP) and are included as an item ofother
income
in the SoFA
Investment
losses		 gains and This Includes any realised or unreagsed
gains orlosses on the sale of investments
and
any gain or loss resulting
from revaluing
Investments
to market value at the end ofthe
year.		 Yes
No
N/a
CDZ
2.3EXPENDITURE AND LIABILITIES
Liability recognltlon Liabigtles are recognised
where
itis more likely than not that there is a legal or
constructive
obligation
commiuing
the charfiyto payout
resources and the amount ofthe
charity		 Yes No N/a
Governance
costs		 and support obligation
can be measured
with reasonable
certainty.
Support costs have been allocated between governance
costs and other support.
Governance
costs compnse
afi costs involving
pubfic accountabihty
ofthe
an its
compgance
with regulation
and good practice.		 ZD
Support casts include centml functions
and have been allocated to activity cost
specifio		 Yes No N/a
categories on abasis 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.
Grants with performance INhere the charity gives a grant with conditions
for its payment
being a
leve of
service or output to be provided, such grants are only recognised
in the SoFA once the		 es No N/a
recipient ofthe grant has provided the specified senrice or output.
Grants payable without
performance
conditions		 Where there are no conditions
attaching tothe grant thai enables the donor charity to
reagsticagy
avoid the commitment,
a liability for the full funding
obligation
must be
recognised,
Redundancy cost The cha/ity made no redundancy
payments
during the reporting
penod.		 Yes No N/a
Yes No N/a
Deferred income No maienal
item ofdeferred
income has been included
in the acmunts.
Creditors The charity has credgors which are measured at semement
amounts
less any trade
discounts
Provisions for liabilities A liabglty is measured
on recognition at its historiical cost end then subsequently
measured
at the best estimate ofthe amount
required to sable the obligation
at the		 Yes No N/a
reporting
date
S sale fina
instruments		 nmal The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
11.7 FRS102SORP. Subsequent
measurement
isas per paragraphs
11.17
to11.19,FRS102SORP.		 Yes No N/a
2n4 ASSETS
Tangible fixed assets fer These are capltalised
ifthey can be used for more than one year, and cast at least		 ~5500
«se by charity Yes Nc N/a
They ere valued at cost.
The depreciation
rates and methods
used are disclosed
in note 9.2.
Intangible fixed assets The charily has intangible
fixed assets, that is, non monetary assets that do not have		 Yes No N/a
physical substance
but are identifiable
and are controlled
by the chariitythrough
custody
or legal rights.
The amortisation
rates and methods
used are disclosed
in note 9.5
es No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary
assets with historic, artistic,		 Yes No N/a
scientific, technological,
geophysical
or environmental
quagtles
that are held
and
maintained
prindpagy
for their contribution
to knowledge
and culture.
The depreciation
rates and methods
used as disclosed
In note 9.6.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments
in quoted shares, traded
bonds and similar investments
are
valued at initially at cost and subsequenfiy
at fair value (their markel value) at the year
end. The same treatment
is applied tc unlisted
investments
unless fair value cannot be
measured
reliably
in which case Itis measured
at cost less impairment.
Investments
held for resale or pending
their sale and cash and cash equivalents
wgh a
maturity date ofless than 1 year are treated as current asset investments
Stocks and work In Stocks held for sale as part of ncn-charitable
trade are measured
at the lower or cost or		 net Yes No N/s
progress reagsable value.
Goods or servims
provided as part ofa charitable
acfivky are measured
et net realisable		 value
based on the service potential
provided
by Items ofstock.
Work in progress
is valued at cost less any foreseeable
loss that is fikely to occur on the		 contract Yes
No
N/a
CCZ3
Debtors
(including
trade debtors and loans receivable) are measured
on initial reoognilion		 at
Debtor's settlement
amount after any trade discounts
or amount advanced
by the charily.
Subsequenfiy
they are measured
at the cash orother consideration
expected to be received.
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