OpenCharities

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2022-03-31-accounts

Unrestricted
funds Total funds
2022 2022
Income and endowments Notes 6 6
horns
Donations
Charitable
and legacies
activities
86,900 86,900
Other 325,550 325,550
6,683 6,683
Total
419,133 419,133
Expenditure on:
Raising funds
Charitable
activities
91,565 91,565
Other 150,776 150,776
Total 49,661 49,661
Net gains on investments 292,002 292,002
Net income
Transfers
between funds
127,131 127,131
Net income before other
gales/Oosses) 127,131 127,131
Other gains and losses
Net movement in funds 127,131 127,13
Reconciliation offunds:
Total funds brought forward 41,262 41,262
Total funds carried forward 168,393 168393
2022
E
income 419,133
Gross income for the year 419,133
Expenditure 292,002
Total expenditure
forthe year
292,002
Met income before taxforthe year 127,131
Net income forthe year 127,131

Change in basis of accounting orto previous accounts accounting orto previous accounts
There has been no change to the accounting
policies (valuation
rules and method ofaccounting)
since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted
funds
These are available for use atthe discretion ofthe trustees
in furtherance
ofthe
general ob)ects ofthe charity.
Designated
funds
These are unrestricted
funds earmarked
by the trustees for particular
purposes.
Revaluation
funds
These are unrestricted
funds which include a revaluation
reserve representing
the
restatement ofinvestment
assets at their market values.
Restdicted funds These are available for use subject to restrictions
imposed bythe donor
or through
terms ofan appeal.
Income
Recognition of Income is included
in the Statement ofFinancial Activities (SoFA)when
the charity
income becomes entitled to, and virtually certain to receive, the income and the amount of
the income can be measured with sufficient
reliability.
Income with related Where income has related expenditure
the income and related expenditure
is
expenditure reported gross in the SoFA.
Donations and Voluntary
income received by way ofgrants, donations
and gifts is included
in the
legacies the SoFAwhen receivable and
only when the Charity has unconditional
entitlement
tothe income.
Tax reclaims on Income from tax reclaims is included
in the SoFAatthe same tiine asthe
donations
and gifts
gifi/donation
to which itrelates.
Donated services These are only indu dad in income (with an equivalent
amount
in expenditure)
and facilities where the benefit tothe Charity is reasonably
quantifiable,
measurable
and
material.
Volunteer
help
The value ofany volunteer
help received
is not included
In the accounts.
Investment
Income
This is included
in the accounts when receivable.
Gains/(losses)
on
This includes
any gain or loss resulting from revaluing
investments
to market
value
revaluation
offixed
atthe end ofthe year.
assets
Gains/(losses)
on
This includes any gain or loss on the sale ofinvestments.
investment
assets

dsky Foundation
tes tothe Accounts
Expenditure
Recognition of
expenditure
Expenditure
is recognised on an accruals basis. Expenditure
Includes any VAT which
cannot be fully recovered, and is reported as part ofthe expenditure
to which it
relates.
Expenditure
on
raising fiunds
Expenditure
on
charitable
activities
These comprise the costs associated with attracting
voluntary
income, fundra ising
trading costs and investment
management
costs.
These comprise the costs incuired by the Charity
in the delivery ofits activities and
services inthe furtherance
ofits objects, including the making ofgrants and
governance costs.
Grants payable All grant expenditure
isaccounted for on an actual paid basis plus an accrual for
grants that have been approved
bythe trustees atthe end ofthe year but not yet
paid.
Governance costs These include those costs associated with meeting the constitutional
and statutory
requirements
ofthe Charity, including
any audit/independent
examination
fees,
costs linked to thestrategic management
ofthe Charity, together with ashare of
other administration
costs.
Other expenditure These are support costs not allocated to a particular activity.

Unrestricted Tatal
2022
8 8
44,504 44,504
42,396 42,396
86,900 86,900
4 Income from charitable activities
5 Otberincome
Unrestricted Total
2022
6
325,550 325,550
5 Otberincome 325,550 325,550
Unrestrkted Total
2022
8
6,683 6,683
6,683 6,683
6 Expenditure on raising funds
Unrestricted Total
2022
Cents ofgenerating voluntary
income
91,565 91,565
7 Expenditure on charitable activities 91,565 91,565
Unrestricted Total
2022
Evpenditure on charitobie
activities
Grants made 69,903 69,903
Governance costs 80,873 80AI73
150,776 150,776
Other expenditure
Unrestricted Total
2022
Employee costs 45,722 45,722
Motor and travel costs 224 224
General administrative costs 1,352 1,352
legal and professional costs 2,363 2,363
49,661 49,661

2022
Number Number
Number oftrustees paid expenses 7 7
1.0 Staffcosts
2022
Salaries and wages 41,250
Socialsecurity costs 472
Pension costs 4,000
45722
No employee received emoluments in excess off60,000.
11 Debtors
2022
f
Trade debtors 18,910
18,910
12 Creditors:
amounts
falling due
within one year
2022
6
Trade creditors 3,435
Other taxes and social secudty 4,960
Other creditors 3,138
Accruals 1
11,534
Incoming
resources
(Including Resources At 31
At 1April other
gains/fosses
expended
2021 )
Restricted funds: 6
Unrestricted
funds:
General funds 41,262 419,133 (292,002) 168.393
Total funds
14 Analysis ofnet assets between
funds 41,262 419,133 (292,002) 168,393
Unrestricted
funds Total
Net current assets 6
166,393 166,393
15 Reconciliation ofnet debt 168,393 168,393
At 31
March
Cash flows 2022
Cash and cash equivalents 6
161,017 161,017
161,017 63017
Net debt
16 Commitments 161,017 161,017
Oparorlng lease commitments
Annual
commitments
under non-cancellable operating leases are asfollows:
2022 2022
land and
buildings
Operating leases with expiry date: 6
Pension commitments
2022
The pension cost charge to the company
amounted to:

Unrestricted
funds Total funds
2022 20?2
f E
Income and endowments from:
Donations
and legacies
44,504 44404
42,396 42,396
Charitable
activities
86,900 86,900
325,550 325,550
Other 325,550 325,550
6,683 6,683
Total income and endowments 6,683 6,683
Expenditure on: 419,133 419,133
Costs ofgenerating donations and
legacies
91,565 91,565
Total ofexpenditure on raising 91,565 91,565
funds 91,56S 91465
Chadtable
activgies
6rants made 69,903 69,903
80,873 80,873
Total ofexpenditure on charitable 150,776 150.776
activities 150,776 150,776
Employee costs
Directors' remuneration
Employer's
ISIC
41,250 41,250
Pension costs 472 472
4,000 4,000
Motor and travel costs 45,722 45,722
Travel and subsistence
224 224
General administrative costs, 224 224
including depmciation and
amortisation
Bank charges
Postage and couriers 471 471
74 74

Redsky Foundation
Detailed Statement ofFinancial Activities
Software, ITsupport and related
COStS
102 102
Stationery and pdniing 131 131
Subscriptions 574 574
1,352 1,352
Legal and professional costs
Consultancy
fees
2,363 2,363
2,363 2,363
Total ofexpenditure ofother costs 49,661 49,661
Total expenditure 292,002 292,002
Net gains on investments
Net income 127,131 127,131
Net income before other
gains/(losses) 127,131 127,131
Other Gains
Net movement
lnfunds
127,131 127,131
Recondliation
offunds:
Total funds brought forward 41,262 41,262
Total funds carried forward 168,393 168,393