**REGISTERED CHARITY NUMBER: 1188383**
## **Report of the Trustees and Unaudited Financial Statements for the Period Ended 31 December 2022 for**
**The Broadleaf Foundation**
Auguste + Auguste 1 Dukes Passage Brighton East Sussex BN1 1BS
**The Broadleaf Foundation**
**Contents of the Financial Statements for the Period Ended 31 December 2022**
||**Page**|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5 to 8|
## **The Broadleaf Foundation**
## **Report of the Trustees**
## **for the Period Ended 31 December 2022**
The Trustees of The Broadleaf Foundation present their annual report and unaudited accounts for the period ended 31st December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
This report covers:
- Structure, governance and management
- Objectives and activities
- Achievements and performance
- Financial review
- Future plans
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitues an unincorporated charity.
## **REGISTERED OFFICE AND ADMINISTRATIVE DETAILS**
## **Registered charity number**
1188383
## **Prinicpal address**
Flat 8 55a Augustus Road London SW19 6LW
## **Trustees**
G Dyson W E Sirr C L Starling P H Jacquelin
Approved by the board of trustees on 30 October 2023 and signed on its behalf by:
G Dyson - Trustee
Page 1
## **Independent Examiner's Report to the Trustees of The Broadleaf Foundation**
## **Independent examiner's report to the trustees of The Broadleaf Foundation**
I report to the charity trustees on my examination of the accounts of The Broadleaf Foundation (the Trust) for the period 1 January 2022 to 31 December 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Auguste + Auguste 1 Dukes Passage Brighton East Sussex BN1 1BS
Page 2
## **The Broadleaf Foundation**
## **Statement of Financial Activities for the Period Ended 31 December 2022**
|**Statement of Financial Activities**
**for the Period Ended 31 December 2022**||
|---|---|
|**INCOME AND ENDOWMENTS FROM** _Notes_
Donations and legacies
3
**EXPENDITURE ON**
Charitable activities
4
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds at brought forward
**TOTAL FUNDS AT CARRIED FORWARD**|Year ended
Period ended
31.12.2022
31.12.2021
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
800
-
800
1,180
2,100
-
2,100
704|
||(1,300)
-
(1,300)
476|
||61,864
-
61,864
61,388|
||60,564
-
60,564
61,864|
Page 3
**The Broadleaf Foundation**
## **Balance Sheet**
## **31 December 2022**
|_Notes_
**FIXED ASSETS**
Tangible assets
_9_
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds
7
**TOTAL FUNDS**|Year ended
31.12.2022
Unrestricted Restricted
Total
Funds
Funds
Funds
£
£
£
59,891.00
-
59,891.00
4,650.00
-
4,650.00
(3,977)
-
(3,977)|Period ended
31.12.2021
Total
Funds
£
59,891
5,589
(3,616)|
|---|---|---|
||673
-
673|1,973|
||60,564
-
60,564|61,864|
||60,564
-
60,564|61,864|
||||
||60,564
-
60,564|61,864|
||||
||60,564
-
60,564|61,864|
The financial statements were approved by the Board of Trustees and authorised for issue on 30 October 2023 and were signed on its behalf by:
G Dyson - Trustee
The notes form part of these financial statements
Page 4
**The Broadleaf Foundation**
## **Notes to the Financial Statements for the Period Ended 31 December 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Going Concern**
The Trustees have reviewed the Financial Position of the Foundation and consider that the going concern basis of accounting is appropriate. There are no material uncertainties in relation to the going concern status of the Foundation.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Page 5
**The Broadleaf Foundation**
## **Notes to the Financial Statements for the Period Ended 31 December 2022**
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 December 2022.
|Year ended
31.12.2022
£
**3.**
**INCOME**
Donations
800
800
**4.**
**EXPENDITURE**
Support Costs (See note 5)
2,100
2,100
**5.**
**SUPPORT COSTS**
Repairs and maintenance
1,463
Accountancy Fees
360
Motor expenses
210
Printing, postage and stationary
67
Sundries
-
2,100
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals
360
Amounts due to related parties
3,616
3,976|Period ended
31.12.2021
£
1,180|
|---|---|
||1,180|
||704|
||704|
||504
-
-
-
200|
||704|
||-
3,616|
||3,616|
Page 6
**The Broadleaf Foundation**
## **Notes to the Financial Statements for the Period Ended 31 December 2022**
## **7. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**||
|---|---|
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
At
movement
At
01.01.2022
in funds
31.12.2022
£
61,864
(1,300)
60,564|
||61,864
(1,300)
60,564|
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£
800
(2,100)
(1,300)|
|---|---|
||800
(2,100)
(1,300)|
## **8. RELATED PARTY DISCLOSURES**
At the reporting date 31 December 2022, the charity had amounts due to a related party of £3,616.
Page 7
**The Broadleaf Foundation**
## **Notes to the Financial Statements for the Period Ended 31 December 2022**
|**9.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2022
Additions
At 31 December 2022
**DEPRECIATION**
At 1 January 2022
Charge for year
At 31 December 2022
**NET BOOK VALUE**
At 31 December 2022
At 1 January 2022|Freehold
property
£
59,891
59,891
-
-
-
59,891
59,891|Totals
£
59,891
-|
|---|---|---|
|||59,891|
|||-
-|
|||-|
|||59,891|
|||59,891|
Page 8