| Pages | |||
|---|---|---|---|
| Trustees' Annual Report |
1 | ||
| Independent Examiners |
Report | ||
| Statement of Financial Activities |
5 | ||
| Balance Sheet | 6 | ||
| Notes to the Accounts | 7 | ||
| Detailed Statement of Financial Activ!ties | 11 |
| Restricted | |||||
|---|---|---|---|---|---|
| funds | Total funds | ||||
| 2021 | 2021 | ||||
| Notes | |||||
| Income and | endowments | ||||
| from: | |||||
| Donations | and | legacies | 897,054 | 897.054 | |
| Bank interest | 46 | 46 | |||
| Total | 897,100 | 897,100 | |||
| Expenditure | on: | ||||
| Charitable | activities | 25,325 | 25,325 | ||
| Other | 4,061 | 4,061 | |||
| Total | 29,386 | 29,386 | |||
| Net gains on | investments | ||||
| Net income | 867,714 | 867,714 | |||
| Transfers between funds |
|||||
| Net income gains/(losses) |
before other | 867,714 | 867,714 | ||
| Other gains | and | losses | |||
| Net movement | in funds | 867,714 | 867,714 | ||
| Reconciliation of funds: |
|||||
| Total funds carried forward | 867,714 | 867,714 |
| CDLS- Hope for Has Balance Sheet at 31 March 2021 |
ti | |||||
|---|---|---|---|---|---|---|
| Company No. |
Notes | 2021 | ||||
| 2 | ||||||
| Current assets | ||||||
| Debtors | 7 | 21,190 | ||||
| Cash at bank and | in hand | 848,324 | ||||
| 869,514 | ||||||
| Creditors: Amount | falling due | within one year | 8 | (1,800) | ||
| Net current assets | 867,714 | |||||
| Total assets less current | liabilities | 86?,714 | ||||
| Net assets excluding | pension | asset or liability | 867,714 | |||
| Total net assets | 867,714 | |||||
| The funds of the charity | ||||||
| Restricted funds | ||||||
| Restricted income | funds | 867,714 | ||||
| 867,714 | ||||||
| Unrestricted funds |
||||||
| Reserves | ||||||
| Total funds | 867,714 |
| Republic o | f Ireland (FPS 102) and the Companies Act 2006. |
f Ireland (FPS 102) and the Companies Act 2006. |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Change in |
basis of accounting or to previous accounts |
|||||||||||||
| There has been no | change to the accounting policies (valuation rules and method |
of | accounting) | since | ||||||||||
| last year and no changes have been made to accounts for previous | yea'rs. | |||||||||||||
| Fund accounting | ||||||||||||||
| Unrestricted funds |
These are available for use at the discretion | ofthe trustees | in furtherance | of | the | |||||||||
| general objects of the 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 of investment assets at their market values. |
||||||||||||||
| Restricted | funds | These are available for use subject to restrictions imposed |
by the donor | or | through | |||||||||
| terms of an appeal. | ||||||||||||||
| Income | ||||||||||||||
| Recognition of | income is included in the Statement of Financial 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 ot grants, |
donations | and gifts is included | in | the | ||||||||
| legacies | the SoFA when receivable and only when the Charity has |
unconditional | ||||||||||||
| entitlement to the income. |
||||||||||||||
| Tax reclaims on | Income from tax reclaims is included in the SoFA at the |
same time as the | ||||||||||||
| donations | and gifts | gift/donation to which it relates. |
||||||||||||
| Donated services | These are only included in income (with an equivalent |
amount | in expenditure) | |||||||||||
| and facilities | where the benefit to the Charity is reasonably quantifiable, |
measurable | and | |||||||||||
| material. | ||||||||||||||
| Volunteer | help | The value of any 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 | of fixed | at the end of the year. | ||||||||||||
| assets | ||||||||||||||
| Gains/(losses) on |
This includes any gain or loss on the sale of investments. |
|||||||||||||
| investment | assets |
| COLS- Hooe for | Hasti | ||||||
|---|---|---|---|---|---|---|---|
| Notes to the Accounts | |||||||
| Expenditure | |||||||
| Recognition | of | Expenditure is recognised on an accruals |
basis. Expenditure includes |
any VAT | which | ||
| expenditure | cannot be fully recovered, and is reported |
as part ofthe expenditure | to which | it | |||
| relates. | |||||||
| Expenditure | on | These comprise the costs associated with |
attracting | voluntary | income, fundraising | ||
| raising funds | trading costs and investment management |
costs. | |||||
| Expenditure | on | These comprise the costs incurred by the |
Charity in |
the delivery of its |
activities | and | |
| charitable | activities | services in the furtherance of its objects, |
including | the making | of grants and | ||
| governance costs. |
|||||||
| Grants payable | Ag grant expenditure is accounted for on |
an actual | paid basis | plus an | accrual for | ||
| grants that have been approved by the trustees at |
the end of | the year but not | yet | ||||
| paid. | |||||||
| Governance | costs | These include those costs associated with |
meeting | the constitutional | and statutory | ||
| requirements of the Charity, including any audit/independent |
examination fees, |
||||||
| costs linked to the strategic management | of the Charity. together with a share |
of | |||||
| other administration costs. |
|||||||
| Other expenditure | These are support costs not allocated to a particular |
activity. |
| 2 | Income from | donations | and legacies | and legacies | ||||
|---|---|---|---|---|---|---|---|---|
| Restricted | Total | |||||||
| 2021 | ||||||||
| 6 | 2 | |||||||
| 897,054 | 897,054 | |||||||
| 897,054 | 897,054 | |||||||
| 3 | Other income | |||||||
| Restricted | Total | |||||||
| 2021 | ||||||||
| 2 | ||||||||
| 46 | 46 | |||||||
| 46 | ||||||||
| 4 | Expenditure | on charitable | activities | |||||
| Restricted | Total | |||||||
| 2021 | ||||||||
| E | E | |||||||
| Expenditure | on charitable | |||||||
| activities | ||||||||
| Research and | publications | 25,325 | 25,325 | |||||
| 25,325 | 25,325 | |||||||
| 5 | Other expenditure | |||||||
| Restricted | Total | |||||||
| 2021 | ||||||||
| 2 | ||||||||
| General administrative | costs | 2,021 | 2,021 | |||||
| Legal and professional | costs | 2,040 | 2,040 | |||||
| 4,061 | 4,061 | |||||||
| 6 | Staff costs | |||||||
| No employee | received | emoluments | in excess of260,000. | |||||
| 7 | Debtors | |||||||
| 2021 | ||||||||
| E | ||||||||
| Prepayments | and accrued | income | 21,190 | |||||
| 21,190 |
| 2021 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Accruals and | deferred | income | 1,800 | ||||||
| 1,800 | |||||||||
| 9 | Movement | in | funds | ||||||
| Incoming | |||||||||
| resources | |||||||||
| At 31 | |||||||||
| (including | Resources | March | |||||||
| other | expended | ||||||||
| gains/losses | |||||||||
| ) | |||||||||
| 2 | |||||||||
| Restricted funds: | |||||||||
| Restricted | income funds: | ||||||||
| 897,100 | (29,386) | 867,714 | |||||||
| Total | 897,100 | (29,386) | 867,714 | ||||||
| Unrestricted | funds: | ||||||||
| Revaluation | Reserves: | ||||||||
| Totalfunds | 897,100 | (29,386) | 867,714 | ||||||
| 10 | Analysis of | net assets | between | funds | |||||
| Restricted | |||||||||
| Total | |||||||||
| funds | |||||||||
| Net current | assets | 867,714 | 867,714 | ||||||
| 867,714 | 867,714 | ||||||||
| 11 | Reconciliation | of net debt | |||||||
| At 31 | |||||||||
| March | |||||||||
| Cash flows | 2021 | ||||||||
| 2 | 2 | ||||||||
| Cash and cash | equivalents | 848,324 | 848,324 | ||||||
| 848,324 | 848,324 | ||||||||
| Net debt | 848,324 | 848,324 |
| for the period | ende | d 31 | March 2021 | ||
|---|---|---|---|---|---|
| Restricted | |||||
| funds | Totalfunds | ||||
| 2021 | 2021 | ||||
| 2 | |||||
| Income and endowments | from: | ||||
| Donations and | legacies | ||||
| 897,054 | 897,054 | ||||
| 897,054 | 897,054 | ||||
| Bank interest | |||||
| 46 | 46 | ||||
| 46 | 46 | ||||
| Total income and endowments | 897,100 | 897,100 | |||
| Expenditure on: |
|||||
| Charitable activities |
|||||
| Research and | publications | 25,325 | 25,325 | ||
| 25,325 | 25,325 | ||||
| Total of expenditure activities |
on | charitable | 25,325 | 25,325 | |
| General administrative | costs | ||||
| Information | and | publications | 1,717 | 1,717 | |
| Postage and | couriers | 176 | 176 | ||
| Subscriptions | 128 | 128 | |||
| 2,021 | 2,021 | ||||
| Legal and professional | costs | ||||
| Accountancy/Independent examination fees |
1,800 | 1,800 | |||
| Other legal and professional | 240 | 240 | |||
| costs | |||||
| 2,040 | 2,040 | ||||
| Total of expenditure | of | other costs | 4,061 | 4,061 | |
| Total expenditure | 29,386 | 29,386 | |||
| Net gains on | investments | ||||
| Net income | 867,714 | 867,714 | |||
| Net income before | other | ||||
| gains/(losses) | 867,714 | 867,714 | |||
| Other Gains | |||||
| Net movement | in funds | 867,714 | 867,714 | ||
| Reconciliation | of funds: |