|||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:|||||