| Funds held31/0312A23 | ||
|---|---|---|
| Bankaccount Pettycash |
€8084 t0 |
|
| lncome | ||
| Membershipfees | f670 | |
| Donations | L723 | |
| Grants | f4600 | |
| Sales/eventsincome | E1290 | |
| Membersrefreshments | f543 | |
| Other | EO | |
| TOTAL | 87826 |
| Expenditure | |
|---|---|
| Shedpremisescosts | f889 |
| lnsurance | f.157 |
| Materials and consumables | L746 |
| SmallTools1<25|f6 | |
| Member's refreshmentsandXmasmeal. | L325 |
| Admin/officecosts | f97 |
| Subscriotions | L42 |
| Sundrv | t170 |
| Advertisino | 17 |
| HandandPowerTools(>f25) | L217 |
| Workshop machines(AssetPurchase) | f630 |
| TOTAL | 93286 |
| Charitv name | Dereham Men'sShed |
|---|---|
| Reoisteredcharitv number | 1192142 |
| Charityaddress | Dereham Men'sShed |
| 62A Norwich Street | |
| Dereham | |
| Norfolk | |
| NR191AD |
| Nameof the Trust | ees | ||
|---|---|---|---|
| TrusteeName | Office | Duration inOffice | Appointedby |
| JohnCollins | Chair | Wholeperiod | Member's AGM |
| lanGrixti | Treasurer | Wholeoeriod | MembefsAGM |
| Kevin Green | Secretary | Wholeperiod | Member'sAGM |
| Chris Lambert | Wholeoeriod | Member'sAGM | |
| Alex Sharo | Wholeoeriod | Member's AGM | |
| HowardMartin | Wholeperiod | Member'sAGM |
| The Trustees declarethatt | hey have approvedthetruste | es'report above. |
|---|---|---|
| TrusteeName | Siqnature | Date |
| JohnCollins | t1 16 lzo?Z | |
| Kevin Green | tf,,l^* | tl0i':.23 |
----- Start of picture text -----
Shed Accoun+ng - made easy
A Men's Shed Cash Book and Receipts and Payments Account template
suitable for all unincorporated Sheds across the UK, whether registered or not as a charity, and CIOs
UKMSA recommends that all Men's Sheds prepare Accounts on the Receipts and Payments basis for their members and funders. For those registered
as chari+es submission to their Charity Regulator may be a legal requirement. To help you do this we have prepared this spreadsheet template.
We have added Receipts and Payments tabs (a "cashbook") to a modified version of the template accounts provided by the Charity Commission in England and Wales.
These modifica@ons have been made so that the UKMSA template Receipts and Payments Account is also compliant with the addi@onal disclosure requirements of the
ScoJsh Charity Register and the Charity Commission for Northern Ireland.
The Receipt and Payment tabs are used to automa@cally complete the Receipts and Payments Account (Sec@on A). To finish your Shed Accounts you will only need to
manually enter details, if any, of other assets and liabili@es on the Statement of Assets and Liabili@es (Sec@on B). ScoJsh Men's Sheds (Registered with the OSCR) will
also need to complete the Notes to the accounts (Sec@on C).
Once completed the Shed Accounts can be printed for your members and funders and if required submission to your Charity Regulator along with the Trustees' Annual
Report (which needs to be prepared separately).
Note: this template IS NOT suitable for Men's Sheds registered as Limited Liability or Community Interest Companies.
If your Men's Shed is a registered charity you can find your charity regulator's Receipts and Payments accounts pack, which includes guidance notes,
by following the relevant link below:
England and Wales
Scotland
Northern Ireland
It is assumed users have sufficient knowledge and experience of using spreadsheets to use this template. As we have no control over how you use this spreadsheet
UKMSA does not accept any responsibility for the Receipts and Payments Accounts produced by this template which you use enCrely at your own risk. Scroll down for instruc+ons
What is a Receipts and Payments Account ?
A Receipts and Payments Account is a financial statement that summarises the movement of cash in and out during a financial period/year. In this context ‘cash’
includes bank and building society current and other accounts into which money is banked or used to make payments (PayPal for example).
A Receipts and Payment Account only requires you to account for money transac@ons (cash and bank) and allows you to ignore non monetary transac@ons and unpaid
items. This is much easier to understand and record than accruals accoun@ng and, so long as the income is below £250,000, perfectly acceptable to all the UK Charity
Regulators.
Keep it simple
Only 2 things can happen to money, it comes in and it goes out. Records should be kept of money in and money out analysed into appropriate reasons why it came in
and why it went out. In this template this is recorded on one tab for money in (Receipts) and one tab for money out (Payments) .
Separate records should be maintained for separate bank and cash accounts, don't for example mix the cash and bank records up. In this template this is achieved by
Doing this makes reconcilia@ons and
using separate columns for separate accounts ; For example; (I) Current account, (J) Deposit account and (K) Cash. The bank current account columns for Receipts and
Payments (Column I on both the Receipts and Payments tabs) should mirror the bank statements with an explana@on (analysis) for each transac@on, nothing else. finding errors much easier
During the first year total bank receipts in less total bank payments out should always equal the bank balance. For second and subsequent years the opening balance
plus receipts less payments should always equal the bank balance. It is important to check this (Bank and Cash Summary) a^er entering every bank statement to
iden@fy and correct any errors as you go.
What is a cash book ?
A cash book is simply the name given to the record of cash and/or bank receipts and payments. Originally these would have been in physical cash books but today they
are o^en recorded on spreadsheets.
In this template the Receipts and Payment tabs together are the "Cash Book". Totals from these tabs are summarised on the Bank and Cash Summary so you can check
the balances agree to your bank statements and cash counts.
The analysis of receipts and payments into reason why money came in and went out is used to complete the Receipts and Payments Account. on the Shed Accounts tab
How to use this cash book
1 A^er a simple 2 or 3 step Set Up this spreadsheet can be used to record Receipts and Payments for up to 2 bank accounts and 1 cash account which should be more
than enough for most Men's Sheds.
2 Receipts and payments must be entered for the same period, usually a year, that your accounts will be prepared for. Start a new spreadsheet for each new year, check
the UKMSA website for a newer version first.
3
Work methodically and enter transac@ons in strict date order. For each transac@on enter the date, who received from/paid to and a brief comment why.
----- End of picture text -----
1
| Every receipt and every payment must be allocated to an analysis column otherwise the accounts will not balance |
|||
| 4 | On both theReceiptsandPaymentstabs each entry is analysed into columns (Columns M onwards) to iden@fy why money came in or why it went out. These columns can be renamed on theSet Uptab to suit your receipts and payments as required. To populate these columns use column F to iden@fy which column the receipt or payment should be allocated to by entering the relevant column number (Green numbers above column descrip@on). If you need to split a receipt or a payment across more than one column do it by spliJng the transac@on over 2 or more rows. |
||
| WARNING: DO NOT add columns unless you are sure how these link to the fnal receipts and payment account and know how to add another row and formula in the correct place. |
DO NOT USE ANALYSIS COLUMNS FOR TRANSFERS BETWEEN CASH OR ANY BANK ACCOUNTS. Transfers are not receipts or payments, See 12b below. |
||
| 5 | If the transac@on is the receipt or payment of restricted funds put a Y in column G. | ||
| 6 | Finally enter the transac@on amount in the correct bank or cash account column - It is very important to do this correctly. | ||
| 7 | You must then check your actual bank statement balance and cash count agree to theBank and Cash summaryfgures calculated from your input. | ||
| 8 | If you do not give a reason why any money came in or went out or fail to reconcile the year end bank statement balance suitable warnings will be displayed on theShed Accountstab and elsewhere. These warnings will disappear when all issue have been fxed. |
||
| 9 | On both theReceiptsandPaymentstabs you can scroll right to check the "cross check" column. This will either show "looks OK" or "Error" to help you iden@fy any rows where the analysis code may be missing. |
||
| 10 | Finally review theShed Accountsto ensure there are no warnings and they appear to make sense. In par@cular the bank and cash balances on Sec@on B (page 2) should have "OK" under each cash fund. |
||
| 11 | If you do have error warning messages the detail and source of these errors are given at the foot of theShed Accounts(rows 158 - 172 a^er Sec@on C) with some hints on how to correct them. |
||
| 12 | Before you startplease take some @me to test the func@onality of this cash book. | ||
| There are some example entries on both thereceiptsandpaymentstabs. You can change the analysis column by changing the column number in column F. Try it and see what happens. Have a play by dele@ng an analysis code for a receipt or a payment or both and see what error messages pop up. Change the bank reconcilia@on fgure to see what warning appears on theShed Accounts. |
|||
| You should also look at theBank and Cash Summaryto understand how each balance brought forward plus receipts less payments must equal the balance held at the period/year end. You MUST ensure that the bank and cash accounts either agree or are reconciled (diferences explained). |
|||
| a | Refunds | ||
| Refunds can be entered as nega@ve fgures so that the refund amount is deducted from the same cost analysis that the original purchase was allocated to. | see example ref 13 on payments tab | ||
| b | Transfers between cash and bank accounts | DO NOT USE ANALYSIS COLUMNS FOR TRANSFERS TO OR FROM CASH OR ANY OTHER BANK ACCOUNTS. Read 5b here. |
|
| Transfers between cash and/or bank accounts need to be recorded on a single row as + (plus) and - (minus) entriesin columns I, J, Kas appropriate. No analysis is required because the net amount must be zero. You are just transferring cash from one account to another. |
|||
| All transfers should be recorded on the Receipts tab, enter the + (plus) amount in the account column receiving the transfer and an equal - (minus) amount in the account column making the transfer. |
see examples ref 2, 5, 14 and 15 on receipts tab |
||
| If your Shed is a new CIO preparing accounts for the frst @me any transfer received from the bank account of a former unincorporated Men's Shed associa@onIS NOT a transfer between accountsand should be entered as the receipt of a dona@on from the unincorporated associa@on. If this is the case see theConver+ng to a CIOtab for explana@on. |
see example ref 1 on receipts tab showing transfer of funds into new CIO as a dona@on |
||
| c | Restricted Funds | ||
| If any receipt or payment relates to restricted funds put a Y in column G. It is important to iden@fy restricted items because unrestricted and restricted funds must be disclosed separately in the accounts. You also need to be able to show restricted funds have been spent appropriately. |
see examples ref 6 on receipts tab and ref 4 on payments tab |
||
| d | Transfers between unrestricted and restricted funds | ||
| Restricted funds should never be nega@ve and should be replaced by unrestricted funds if necessary. | |||
| Surplus restricted funds can not usually be transferred to unrestricted funds. Specifc agreement from the donor of the restricted funds would be required to do that. Unrestricted funds may however be transferred to restricted funds, for example to support a capital purchase part funded by a restricted grant. |
A transfer from unrestricted funds to restricted funds is much easier than trying to account for an asset split across 2 funds. |
||
| Transfers between unrestricted and restricted funds can be shown on theShed Accountsat row 48 "transfers between funds". Any such transfer should be shown as a posi@ve (+) in the fund receiving the transfer and a nega@ve (-) in the fund making the transfer. |
|||
| TheShed Accountswill automa@cally show a transfer to restricted funds from unrestricted funds if required. You can however overwrite this balancing calcula@on if you wish to restrict more funds than required. |
|||
| e | Endowment Funds | ||
| Endowment funds are special funds which must usually be invested to produce income and not actually be spent. It is considered unlikely that any Men's Shed will have endowment funds and accordingly this cashbook DOES NOT provide for them. |
If you have Endowment funds contact UKMSA for advice. |
||
| f | Accoun+ng for other assets and liabili+es | ||
| At the end of the fnancial year/period a statement of assets and liabili@es must also be prepared. For most Men’s Sheds we would expect to see some tools and equipment. You can es@mate the value, there is no need to prepare a detailed valua@on. If there are any unpaid bills or expenses the total amount should be disclosed, you do not need to list every unpaid item. |
NOTE:This is not the same as a balance sheet |
||
| Please delete the example entries in columns B to K (both Receipts and Payments) before entering your own transac@ons. Columns L onwards are formulae and should not be deleted. |
2
Save your cash book spreadsheet with a new name, e.g. Your Men's Sheds Accounts 2020.xlsx to preserve this copy with the example entries.
Use a new spreadsheet for each accoun@ng period/year. Save a final copy at the period/year end, enter closing balances and compara@ve figures on the Set Up tab of a new spreadsheet for next period/year.
NOTE: Men's Sheds registered as either Limited Liability or Community Interest Companies must, under the Companies Act, prepare annual accounts on the accruals basis. The Receipts and Payments Account produced by this template is not compliant with the accruals basis. Accordingly Men's Sheds registered as companies (Ltd or CIC) will have to prepare annual accounts using a different accounts template which include assets and liabili@es and a balance sheet.
Rounding errors : It is possible that the final accounts, shown to the nearest pound, could contain "rounding errors". This arises if the overall rounding up and rounding down is unbalanced. To fix try adding a few pence as a receipt or payment to rebalance the final accounts.
PASSWORD PROTECTION: The formulae and formadng of this template have been protected to prevent accidental dele+on. If you need to unprotect any sheet the password is UKMSA.
Version 3.50 (Beta) Sunday, January 10, 2021
Register and/or Send us Feedback
Please let us know if you are using this spreadsheet for your Shed Accounts and would like to receive no@fica@on of any updates or fixes. You can also send us feedback, good or bad, likes or dislikes and any requests for new features or updates. Just send an email to shedaccounts@ukmsa.org.uk
This is a "Beta" version which UKMSA members may choose to test. A "beta" release is a version that has been tested internally and is being tested by the wider community. It usually has fixes for bugs in the previous version, and has new features that are subject to change and need tesCng and may have their own bugs or limitaCons.
Version history
Version 1 (First dra^) Internal first dra^ not officially circulated
Version 2 (Beta) Added analysis func+onality for Restricted Funds Added Set Up tab with prior period compara@ve input op@on Fixed CC Receipts and Payments template Improved instruc@ons Added condi@onal formaJng to display warnings if accounts unbalanced or bank not reconciled Added "Conver@ng to a CIO" tab (Text of UKMSA Legal and accoun@ng considera@ons guidance) Version 2.10 (Beta) Worksheets Protected, Password: UKMSA Bug fixed in error repor@ng. ABS func@on used to prevent compensa@ng errors repor@ng 0 (no error).
Version 3.00 (Beta) Modified Charity Accounts template for Scodsh and Northern Irish Chari+es Added compara@ve column to Statement of Assets and Liabili@es and Added Notes to the Accounts for ScoJsh Chari@es (Op@onal for others) Compara@ve dates on set up tab corrected Error repor@ng on CC Accounts improved Improved instruc@ons Op@on to rename bank accounts added on Set Up tab Added Shed Assets tab and instruc@ons about repor@ng assets and liabili@es at the period end Version 3.10 (Beta) Minor edits follow peer review sugges@ons Added links to charity regulator's receipts and payments accounts packs Fixed link on payments analysis columns to setup tab, was linking to previous version Changed name to Shed Accoun@ng (not all Sheds are chari@es) Version 3.20 (Beta) Rearranged payment headings on set up tab Added automa@c calcula@on for transfer between funds on Receipts and payments account Version 3.25 (Beta) Fixed totals on receipts tab for column M onwards - error arises if new row added above row 6 Allow users to add rows on receipts, payments and summary sheets when password protec@on on
Version 3.30 (Beta) Corrected formula in cell U5 on payments tab Corrected formula in cell E75 on setup tab Various comments and warnings edited/corrected Spelling checked, minor correc@ons Version 3.35 (Beta) Minor formaJng on Shed Accounts fixed Version 3.50 (Beta) 10/01/2021 Fixed cross cast error repor@ng on payments tab by adding "Round ,2" func@on to totals and to final cross check Repeated as above on Receipts tab JiC Added warning to top of Receipts and Payment analysis columns not to add an "account" such as pepy cash with a comment box of explana@on Numbered the instruc@ons above, added warning at 4 about adding addi@onal columns; these will not link to Shed Accounts without manual input Added warning at 4 and 12b NOT TO USE ANALYSIS COLUMNS FOR BANK/CASH TRANSFERS - doing so will result in transfers showing as receipts or payments Added instruc@on to Shed Accounts. Requirement to link receipts and payment rows if extra columns have been added to receipts or payments tabs Checked Shed Accounts error repor@ng fixed (row 168) Spelling checked, minor correc@ons Added version number to all pages (users have deleted instruc@on page)
Known issues
Possible rounding error on Shed Accounts Men don't read instruc@ons
3
| Shed Accoun+ng - made easy | Shed Accoun+ng - made easy | Shed Accoun+ng - made easy | Shed Accoun+ng - made easy | Shed Accoun+ng - made easy | Shed Accoun+ng - made easy | Shed Accoun+ng - made easy | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| A Men's Shed Cash Book and Receipts and Payments Account template | ||||||||||
| 3 Step Set Up | Instruc+ons | |||||||||
| Step 1 | Shed details | These details will appear on theShed Accountsto iden@fy your Shed and the accoun@ng period which you are repor@ng on. |
||||||||
| Required | ||||||||||
| Your Shed Name | Dereham Men’s Shed | |||||||||
| Your Charity or CIO number | 1192142 | If you have one, unregistered chari@es can delete / leave blank. | ||||||||
| Accoun+ng start date | 01/04/2022 | Either your start date or the day immediately a^er your last accounts. | ||||||||
| Accoun+ng end date | Period or year end | 31/03/2023 | Usually a month end - your frst accounts can be for a shorter or longer period to | |||||||
| reach a convenient date (year end) of your choice. | ||||||||||
| Bank and cash accounts | Current account | Op@onal, you may name your bank account or change the descrip@ons | ||||||||
| Op@onal | Deposit account | |||||||||
| Cash | or Pepy Cash / Cash Tin | |||||||||
| Step 2 | Account Analysis | Think about why money comes in and why money goes out. You may use the suggested reasons or amend the lists to suit your own Shed. |
||||||||
| Op@onal | ||||||||||
| Receipts | There are no specifc rules about what you must include here. | |||||||||
| 1 | Membership fees | Annual subs and session fees | ||||||||
| 2 | Dona@ons | Usually unrestricted | Dona@ons include collec@ons (e.g. supermarket bag packing). | |||||||
| 3 | Grants | O^en restricted | Grants are usually restricted, but some can be for "core costs". | |||||||
| 4 | Sales / event income | Trading income | Do not included asset sales, see below. X |
|||||||
| 5 | Interest | Interest received | ||||||||
| 6 | Other | Small receipts not fJng elsewhere | Refunds for returned goods for example but see op@on below. Y |
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| 7 | Sale of assets | and/or investments | Sale of a machine or other piece of equipment previously used. X |
|||||||
| Payments | There are no specifc rules about what you must include here. | |||||||||
| 1 | Shed premises costs | Rent, light & heat etc. | All costs associated with providing the physical shed/work space. | |||||||
| 2 | Insurance | |||||||||
| 3 | Materials & consumables | Nails, screws, glue, wood | Refunds for returned items can be entered as a nega@ve number. Y |
|||||||
| 4 | Small tools (<£25) | under £25 suggested | Replacements should go to repairs and renewals below. Z |
|||||||
| 5 | Repairs and renewals | To the Shed and/or equipment | Includes replacing broken or lost small tools . Z |
|||||||
| 6 | Refreshments & cleaning | Tea, cofee and biscuits | ||||||||
| 7 | Admin/Ofce costs | Prin@ng, postage & sta@onery | Sta@onery, prin@ng, telephone, postage, computer so^ware etc. | |||||||
| 8 | Subscrip@ons | UKMSA Membership | ||||||||
| 9 | Sundry | Small items not fJng elsewhere | ||||||||
| 10 | Spare for your own use | Blank for your own use if required (op@onal). | ||||||||
| 11 | Hand and power Tools (>£25) | These rows must only be fxed assetpurchases |
used for | Fixed assets are items used and kept from year to year. Small items are o^en ignored and it is up to you to decide what £ level is small. |
||||||
| 12 | Workshopmachines | |||||||||
| Step 3 | Priorperiod fgures | DO NOT complete this if your Shed is a new CIO and the prior period fgures relate to a previous unincorporated associa+on. |
||||||||
| only required | ||||||||||
| if applicable --> | If this is your second or subsequent period complete the following. | If this is the case please see theConver+ng to a CIOtab for guidance | ||||||||
| Prior Period Accoun+ng start date | 01/04/2021 | |||||||||
| £ | ||||||||||
| Receipts | ||||||||||
| Membership fees | 485.00 | |||||||||
| Dona@ons | 437.91 | |||||||||
| Grants | 0.00 | |||||||||
| Sales / event income | 209.00 | |||||||||
| Membership Refreshments and xmas Meal | 754.45 | |||||||||
| Other | 35.10 | |||||||||
| Sale of assets | 0.00 | |||||||||
| Total receipts for period ended 31/03/2022 |
1,921.46 | Check this agrees to your last accounts | ||||||||
| Payments | ||||||||||
| Shed premises costs | 122.06 | |||||||||
| Insurance | ||||||||||
| Materials & consumables | 35.96 | |||||||||
| Small tools (<£25) | 0.00 | |||||||||
| Repairs and renewals | 0.00 | |||||||||
| Members Refreshments and Xmas Meal | 348.30 | |||||||||
| Admin/Ofce costs | 150.94 | |||||||||
| Subscrip@ons | 62.00 | |||||||||
| Sundry | 219.99 | |||||||||
| Adver@sing | 50.18 | |||||||||
| Hand and power Tools (>£25) | ||||||||||
| Workshop machines | 79.99 | |||||||||
| Total payments for period ended 31/03/2022 |
1,069.42 | Check this agrees to your last accounts | ||||||||
| Surplus / (defcit) for prior period | 852.04 | Check this agrees to your last accounts |
1
| Current account balance at 31/03/2022 |
3,444.87 | Include the pennies | |||
| Deposit account balance at 31/03/2022 |
0.00 | Include the pennies | |||
| Cash funds held at 31/03/2022 |
62.43 | Include the pennies | |||
| Total cash funds held at 31/03/2022 |
3,507.30 | Check this agrees to your last accounts | |||
| Restricted funds held at 31/03/2022 |
0.00 | ||||
| Unrestricted funds held at 31/03/2022 |
3,507.30 | Check this agrees to your last accounts | |||
| Total bank & cash funds held at 31/03/2021 |
2,655.26 | Total cash funds brought forward from earlier period,note the DATE | |||
| Looksgood | 0.00 | This must be blank / zero | |||
| Version 3.50 (Beta) 10/01/2021 |
| Current account balance at 31/03/2022 |
3,444.87 | Include the pennies | |||
| Deposit account balance at 31/03/2022 |
0.00 | Include the pennies | |||
| Cash funds held at 31/03/2022 |
62.43 | Include the pennies | |||
| Total cash funds held at 31/03/2022 |
3,507.30 | Check this agrees to your last accounts | |||
| Restricted funds held at 31/03/2022 |
0.00 | ||||
| Unrestricted funds held at 31/03/2022 |
3,507.30 | Check this agrees to your last accounts | |||
| Total bank & cash funds held at 31/03/2021 |
2,655.26 | Total cash funds brought forward from earlier period,note the DATE | |||
| Looksgood | 0.00 | This must be blank / zero | |||
| Version 3.50 (Beta) 10/01/2021 |
2
| Dereham Men’s Shed | Dereham Men’s Shed | For the period ended 31-Mar-23 |
For the period ended 31-Mar-23 |
For the period ended 31-Mar-23 |
For the period ended 31-Mar-23 |
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash Book Receipts | |||||||||||||||||||||||||
| Receipt to | Analysis codes: Reason why money came in- DO NOT ADD other "accounts" such as "pemy cash" | ||||||||||||||||||||||||
| 1 2 3 4 5 6 7 |
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| Ref | Date | Who received from | Why received | Analysis Code | Restricted funds |
Current account |
Deposit account |
Cash | Membership fees |
Dona@ons | Grants | Sales / event ~~income~~ |
Membership Refreshments |
Other | Sale of assets | **Cross check ** | Error count | ||||||||
| 1 | 06/04/2022 | Members | Teas/cofees at Mee@ng | 5 | 15.00 | 15.00 | Looks OK | ||||||||||||||||||
| 2 | 06/04/2022 | Brian Mann | MembershipFee for 2022 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 3 | 12/04/2022 | Cash from Fete Event | Sale of items | 4 | 66.00 | 66.00 | Looks OK | ||||||||||||||||||
| 4 | 13/04/2022 | PepyCash Banked | Transfer between cash and bank | 115.00 | -115.00 | Looks OK | |||||||||||||||||||
| 5 | 13/04/2022 | Mark Baldwin | MembershipFee for 2022 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 6 | 13/04/2022 | Members | Teas/cofees at Mee@ng | 5 | 7.00 | 7.00 | Looks OK | ||||||||||||||||||
| 7 | 13/04/2022 | CAN/Mandrake Accountants | Sale of items | 4 | 130.00 | 130.00 | Looks OK | ||||||||||||||||||
| 8 | 13/04/2022 | Tesco | Dona@on from March Book table | 2 | 451.37 | 451.37 | Looks OK | ||||||||||||||||||
| 9 | 19/04/2022 | PepyCash Banked | Transfer between cash and bank | 605.00 | -605.00 | Looks OK | |||||||||||||||||||
| 10 | 20/04/2022 | Members | Teas/cofees at Mee@ng | 5 | 16.00 | 16.00 | Looks OK | ||||||||||||||||||
| 11 | 23/04/2022 | Cash from Fete Event | Sale of items | 4 | 91.00 | 91.00 | Looks OK | ||||||||||||||||||
| 12 | 25/04/2022 | PepyCash Banked | Transfer between cash and bank | 125.00 | -125.00 | Looks OK | |||||||||||||||||||
| 13 | 27/04/2022 | Members | Teas/cofees at Mee@ng | 5 | 15.00 | 15.00 | Looks OK | ||||||||||||||||||
| 14 | 27/04/2022 | Cash | Sale of items | 4 | 5.00 | 5.00 | Looks OK | ||||||||||||||||||
| 15 | 28/04/2022 | Dereham Town Council | Grant for seJngupthe Shed | 3 | 1,000.00 | 1,000.00 | Looks OK | ||||||||||||||||||
| 16 | 03/05/2022 | Kiri S-Clarke(Via K Green) | Payment re furniture refurb | 4 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 17 | 04/05/2022 | Cash from visitor to DMS | Sale of items | 4 | 50.00 | 50.00 | Looks OK | ||||||||||||||||||
| 18 | 11/05/2022 | PepyCash Banked | Transfer between cash and bank | 60.00 | -60.00 | Looks OK | |||||||||||||||||||
| 19 | 11/05/2022 | Stephen Waps | MembershipFee 2022 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 20 | 11/05/2022 | Cash | Sale of items | 4 | 10.00 | 10.00 | Looks OK | ||||||||||||||||||
| 21 | 11/05/2022 | Members | Teas/cofees at Mee@ng | 5 | 24.00 | 24.00 | Looks OK | ||||||||||||||||||
| 22 | 18/05/2022 | K Green re Members | Teas/cofees at Mee@ng | 5 | 12.00 | 12.00 | Looks OK | ||||||||||||||||||
| 23 | 18/05/2022 | K Green Re Sales | Sale of Items on Dereham Day | 4 | 100.00 | 100.00 | Looks OK | ||||||||||||||||||
| 24 | 27/05/2022 | EasyFundraising | Raised from internetpurchases | 2 | 30.62 | 30.62 | Looks OK | ||||||||||||||||||
| 25 | 01/06/2022 | Members | Teas/cofees at Mee@ng | 5 | 45.70 | 45.70 | Looks OK | ||||||||||||||||||
| 26 | 01/06/2022 | Member | Sale of wood | 4 | 25.00 | 25.00 | Looks OK | ||||||||||||||||||
| 27 | 01/06/2022 | John Payne | Membershipfee for 2022 | 1 | 15.00 | 15.00 | Looks OK | ||||||||||||||||||
| 28 | 04/06/2022 | PepyCash Banked | Transfer between cash and bank | 110.00 | -110.00 | Looks OK | |||||||||||||||||||
| 29 | 04/06/2022 | Cash from Fete Event | Sale of items | 4 | 28.00 | 28.00 | Looks OK | ||||||||||||||||||
| 30 | 07/06/2022 | EasyFundraising | Raised from internetpurchases | 2 | 33.83 | 33.83 | Looks OK | ||||||||||||||||||
| 31 | 08/06/2022 | Members | Teas/cofees at Mee@ng | 5 | 10.00 | 10.00 | Looks OK | ||||||||||||||||||
| 32 | 08/06/2022 | Ralph Taylor | MembershipFee for 2022 | 1 | 10.00 | 10.00 | Looks OK | ||||||||||||||||||
| 33 | 15/06/2022 | Members | Teas/cofees at Mee@ng | 5 | 13.00 | 13.00 | Looks OK | ||||||||||||||||||
| 34 | 17/06/2022 | PepyCash Banked | Transfer between cash and bank | 60.00 | -60.00 | Looks OK | |||||||||||||||||||
| 35 | 22/06/2022 | Members | Teas/cofees at Mee@ng | 5 | 13.00 | 13.00 | Looks OK | ||||||||||||||||||
| 36 | 22/06/2022 | Cash | Sale of items | 4 | 12.00 | 12.00 | Looks OK | ||||||||||||||||||
| 37 | 29/06/2022 | David Varns | MembershipFee for 2022 | 1 | 10.00 | 10.00 | Looks OK | ||||||||||||||||||
| 39 | 29/06/2022 | Cash | Sale of items | 4 | 18.00 | 18.00 | Looks OK | ||||||||||||||||||
| 40 | 29/06/2022 | Members | Teas/cofees at Mee@ng | 5 | 8.00 | 8.00 | Looks OK | ||||||||||||||||||
| 41 | 30/06/2022 | PepyCash Banked | Transfer between cash and bank | 65.00 | -65.00 | Looks OK | |||||||||||||||||||
| 42 | 06/07/2022 | Members | Teas/cofees at Mee@ng | 5 | 11.00 | 11.00 | Looks OK | ||||||||||||||||||
| 43 | 13/07/2022 | M Montgomery | MembershipFee 2022 | 1 | 10.00 | 10.00 | Looks OK | ||||||||||||||||||
| 44 | 13/07/0202 | Members | Teas/cofees at Mee@ng | 5 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 45 | 14/07/2022 | PepyCash Banked | Transfer between cash and bank | 45.00 | -45.00 | Looks OK | |||||||||||||||||||
| 46 | 20/07/2022 | Members | Teas/cofees at Mee@ng | 5 | 9.00 | 9.00 | Looks OK | ||||||||||||||||||
| 47 | 17/08/2022 | Members | Teas/cofees at Mee@ng | 5 | 47.00 | 47.00 | Looks OK | ||||||||||||||||||
| 48 | 19/08/2022 | PepyCash Banked | Transfer between cash and bank | 60.00 | -60.00 | Looks OK | |||||||||||||||||||
| 49 | 23/08/2022 | EasyFundraising | Raised from internetpurchases | 2 | 48.53 | 48.53 | Looks OK | ||||||||||||||||||
| 50 | 24/08/2022 | Members | Teas/cofees at Mee@ng | 5 | 6.00 | 6.00 | Looks OK | ||||||||||||||||||
| 51 | 31/08/2022 | Members | Teas/cofees at Mee@ng | 5 | 6.00 | 6.00 | Looks OK | ||||||||||||||||||
| 52 | 07/09/2022 | Members | Teas/cofees at Mee@ng | 5 | 4.00 | 4.00 | Looks OK | ||||||||||||||||||
| 53 | 07/09/2022 | Cash | Sale of items | 4 | 6.00 | 6.00 | Looks OK | ||||||||||||||||||
| 54 | 05/10/2022 | Members | Teas/cofees at Mee@ng | 5 | 33.57 | 33.57 | Looks OK | ||||||||||||||||||
| 55 | 06/10/2022 | PepyCash Banked | Transfer between cash and bank | 45.00 | -45.00 | Looks OK | |||||||||||||||||||
| 56 | 19/10/2022 | K Green re Ken S@mpson | MembershipFee 2022 | 1 | 5.00 | 5.00 | Looks OK | ||||||||||||||||||
| 57 | 28/10/2022 | K Green re Jack Hubbard | MembershipFee 2023 | 1 | 5.00 | 5.00 | Looks OK | ||||||||||||||||||
| 58 | 28/10/2022 | K Green re sale of artefact | Sale of artefact | 4 | 5.00 | 5.00 | Looks OK | ||||||||||||||||||
| 59 | 28/10/2022 | K Green re repairplaner | Repair to aplaner | 4 | 5.00 | 5.00 | Looks OK | ||||||||||||||||||
| 60 | 31/10/2022 | To^wood Flower club | Payment for steps | 4 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 61 | 02/11/2022 | Members | Teas/cofees at Mee@ng | 5 | 47.00 | 47.00 | Looks OK | ||||||||||||||||||
| 62 | 04/11/2022 | PepyCash Banked | Transfer between cash and bank | 70.00 | -70.00 | Looks OK | |||||||||||||||||||
| 63 | 09/11/2022 | Members | Teas/cofees at Mee@ng | 5 | 9.00 | 9.00 | Looks OK | ||||||||||||||||||
| 64 | 15/11/2022 | Black Swan Group | Refund Wood for Bar | 4 | 344.68 | 344.68 | Looks OK | ||||||||||||||||||
| 65 | 15/11/2022 | Amazon | Raised from internetpurchases | 2 | 7.78 | 7.78 | Looks OK | ||||||||||||||||||
| 66 | 17/11/2022 | Members | Teas/cofees at Mee@ng | 5 | 11.00 | 11.00 | Looks OK | ||||||||||||||||||
| 67 | 22/11/2022 | EasyFundraising | Raised from internetpurchases | 2 | 45.65 | 45.65 | Looks OK |
1
| 68 | 23/11/2022 | Members | Teas/cofees at Mee@ng | 5 | 9.90 | 9.90 | Looks OK | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 69 | 27/11/2022 | H Myhill | Sale of Bird Table | 4 | 40.00 | 40.00 | Looks OK | ||||||||||||||||||
| 70 | 27/11/2022 | Cash from Fete Event | Sale of items | 4 | 89.50 | 89.50 | Looks OK | ||||||||||||||||||
| 71 | 28/11/2022 | PepyCash Banked | Transfer between cash and bank | 105.00 | -105.00 | Looks OK | |||||||||||||||||||
| 72 | 29/11/2022 | A Sharp | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 73 | 30/11/2022 | Norfolk CommunityFounda@on | Household supportgrant | 3 | Y | 100.00 | 100.00 | Looks OK | |||||||||||||||||
| 74 | 30/11/2022 | S Waps | Sale of Bird feeders | 4 | 10.00 | 10.00 | Looks OK | ||||||||||||||||||
| 75 | 08/12/2022 | Breckland Council | Payment for for SwapLibrary | 4 | 100.00 | 100.00 | Looks OK | ||||||||||||||||||
| 76 | 16/12/2022 | Chris Lambert | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 77 | 18/12/2022 | Ian Grix@ | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 78 | 19/12/2022 | Mike Montgomery | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 79 | 21/12/2022 | John Collins | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 80 | 21/12/2022 | Howard Mar@n | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 81 | 21/12/0202 | Members | Teas/cofees at Mee@ng | 5 | 28.00 | 28.00 | Looks OK | ||||||||||||||||||
| 82 | 21/12/2022 | PepyCash Banked | Transfer between cash and bank | 70.00 | -70.00 | Looks OK | |||||||||||||||||||
| 83 | 21/12/2022 | Stuart Beaumont | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 84 | 03/01/2023 | RaySparrow | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 85 | 03/01/2023 | John Pye | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 86 | 03/01/2023 | Patrick Moore | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 87 | 04/01/2023 | Robin Davis | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 88 | 04/01/2023 | Carl Preston | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 89 | 04/01/2023 | Richard Millep | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 90 | 04/01/2023 | Beris Jarvis | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 91 | 04/01/2023 | John Pain | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 92 | 04/01/2023 | Steve Waps | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 93 | 04/01/2023 | Members | Teas/cofees at Mee@ng | 5 | 8.00 | 8.00 | Looks OK | ||||||||||||||||||
| 94 | 05/01/2023 | PepyCash Banked | Transfer between cash and bank | 105.00 | -105.00 | Looks OK | |||||||||||||||||||
| 95 | 06/01/2023 | R Joscelyne | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 96 | 06/01/2023 | M Baldwin | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 97 | 16/01/2023 | I Linington | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 98 | 16/01/2023 | D Garrod | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | ||||||||||||||||||
| 99 | 16/01/2023 | Members | Teas/cofees at Mee@ng | 5 | 9.00 | 9.00 | Looks OK | ||||||||||||||||||
| 16/01/2023 | Black Swan Group | Refund Wood for Bar | 4 | 100.00 | 100.00 | Looks OK | |||||||||||||||||||
| 16/01/2023 | CD Gavin | Dona@on | 2 | 20.00 | 20.00 | Looks OK | d | ||||||||||||||||||
| 18/01/2023 | Alan Hill | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 18/01/2023 | Robin Chapman | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 18/01/2023 | Members | Teas/cofees at Mee@ng | 5 | 15.00 | 15.00 | Looks OK | |||||||||||||||||||
| 19/01/2023 | PepyCash Banked | Transfer between cash and bank | 185.00 | -185.00 | Looks OK | ||||||||||||||||||||
| 25/01/2023 | Members | Teas/cofees at Mee@ng | 5 | 12.00 | 12.00 | Looks OK | |||||||||||||||||||
| 100 | 27/01/2023 | PepyCash Banked | Transfer between cash and bank | 45.00 | -45.00 | Looks OK | |||||||||||||||||||
| 01/02/2023 | Members | Teas/cofees at Mee@ng | 5 | 9.00 | 9.00 | Looks OK | |||||||||||||||||||
| 14/02/2023 | EasyFundraising | Raised from internetpurchases | 2 | 35.71 | 35.71 | Looks OK | |||||||||||||||||||
| 15/02/2023 | John Irwin | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 15/02/2023 | Patrick Lawes | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 15/02/2023 | Dona@on | Payment re furniture repair | 4 | 5.00 | 5.00 | Looks OK | |||||||||||||||||||
| 15/02/2023 | Members | Teas/cofees at Mee@ng | 5 | 17.89 | 17.89 | Looks OK | |||||||||||||||||||
| 20/02/2023 | Kevin Green | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 23/02/2023 | PepyCash Banked | Transfer between cash and bank | 83.96 | -83.96 | Looks OK | ||||||||||||||||||||
| 28/02/2028 | Morrisons | Grant for Buildingworks | 3 | Y | 3,500.00 | 3,500.00 | Looks OK | ||||||||||||||||||
| 01/03/2023 | John Hubbard | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 01/03/2023 | Members | Teas/cofees at Mee@ng | 5 | 8.00 | 8.00 | Looks OK | |||||||||||||||||||
| 02/03/2023 | Richard Taylor | MembershipFee 2023 | 1 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 03/03/2023 | PepyCash Banked | Transfer between cash and bank | 28.00 | -28.00 | Looks OK | ||||||||||||||||||||
| 07/03/2023 | CaringFriends | Dona@on | 2 | 50.00 | 50.00 | Looks OK | |||||||||||||||||||
| 08/03/2023 | Members | Teas/cofees at Mee@ng | 5 | 10.00 | 10.00 | Looks OK | |||||||||||||||||||
| 10/03/2023 | PepyCash Banked | Transfer between cash and bank | 10.00 | -10.00 | Looks OK | ||||||||||||||||||||
| 15/03/2023 | Members | Teas/cofees at Mee@ng | 5 | 13.00 | 13.00 | Looks OK | |||||||||||||||||||
| 22/03/2023 | Green Pastures | Sale of displayunits | 4 | 10.00 | 10.00 | Looks OK | |||||||||||||||||||
| 22/03/2023 | Members | Teas/cofees at Mee@ng | 5 | 13.00 | 13.00 | Looks OK | |||||||||||||||||||
| 29/03/2023 | Grenville Blower | MembershipFee 2023 | 1 | 15.00 | 15.00 | Looks OK | |||||||||||||||||||
| 29/03/2023 | Members | Teas/cofees at Mee@ng | 5 | 8.00 | 8.00 | Looks OK | |||||||||||||||||||
| 30/03/2023 | PepyCash Banked | Transfer between cash and bank | 59.00 | -59.00 | Looks OK | ||||||||||||||||||||
| Looks OK | |||||||||||||||||||||||||
| Looks OK | |||||||||||||||||||||||||
| Looks OK | |||||||||||||||||||||||||
| Looks OK | |||||||||||||||||||||||||
| If you need more rows add them above this row and copy formulae from below | Looks OK | ||||||||||||||||||||||||
| 7,799.76 | 0.00 | 26.97 | 670.00 | 723.49 | 4,600.00 | 1,290.18 | 543.06 | 0.00 | 0.00 | Looks OK | 0 | ||||||||||||||
| Iden+fed as restricted (Y in column G) | 0.00 0.00 3,600.00 0.00 0.00 0.00 0.00 |
||||||||||||||||||||||||
| Unrestricted | 670.00 723.49 1,000.00 1,290.18 543.06 0.00 0.00 |
||||||||||||||||||||||||
2
| DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted | DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted | DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted | DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted | DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted | DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Copyandpaste this ENTIRE row | Looks OK | ||||||||||||||||||||||||
| Version 3.50(Beta)10/01/2021 | |||||||||||||||||||||||||
3
| Dereham Men’s Shed | For the period ended 31-Mar-23 |
For the period ended 31-Mar-23 |
For the period ended 31-Mar-23 |
For the period ended 31-Mar-23 |
||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash Book Payments | ||||||||||||||||||||||||||
| Payment From | Analysis codes: Reason why money went out -DO NOT ADD other "accounts" such as "pemy cash" | |||||||||||||||||||||||||
| 1 2 3 4 5 6 7 8 9 10 11 12 |
||||||||||||||||||||||||||
| Ref | Date | Who paid to | Why paid | Analysis Code | Restricted funds |
Current account |
Deposit account |
Cash | Shed premises ~~costs~~ |
Insurance | Materials & consumables |
Small tools (<£25) |
Repairs and renewals |
Membership refreshments ~~and Xmas meal~~ |
Admin/ Ofce costs |
Subscrip@ons | Sundry | Adver@sing Material |
Hand and power ~~Tools~~ |
Workshop machines |
Cross check | |||||
| 1 | 29/4/22 | UKMSA | CDMS 18 Annual subscrip@on | 8 | 30.00 | 30.00 | Looks OK | |||||||||||||||||||
| 2 | 29/4/22 | Kevin Green | CDMS 23 Photos for displayboard | 10 | 7.35 | 7.35 | Looks OK | |||||||||||||||||||
| 3 | 29/4/22 | Kevin Green | CDMS 24 Materials to make stomprockets | 3 | 20.56 | 20.56 | Looks OK | |||||||||||||||||||
| 4 | 29/4/22 | H Mar@n | CDMS 25 reimbursedpurchase of Bench Sander | 12 | 99.99 | 99.99 | Looks OK | |||||||||||||||||||
| 5 | 29/4/22 | H Mar@n | CDMS 25 Postage for Purchase Bench Sander | 7 | 3.95 | 3.95 | Looks OK | |||||||||||||||||||
| 6 | 25/4/22 | TSO HOST | CDMS 26 Domian renewal and IDprotec@on | 7 | 8.34 | 8.34 | Looks OK | |||||||||||||||||||
| 7 | 11/5/22 | H Mar@n | CDMS 27 reimbursedpurchase of Crosscut Mitre | 12 | 199.98 | 199.98 | Looks OK | |||||||||||||||||||
| 8 | 11/5/22 | H Mar@n | CDMS 27 reimbursedpurchase of Mitre stand | 12 | 39.99 | 39.99 | Looks OK | |||||||||||||||||||
| 9 | 11/5/22 | H Mar@n | CDMS 27 reimbursedpurchase sanding paper/white sprit | 3 | 14.01 | 14.01 | Looks OK | |||||||||||||||||||
| 10 | 11/5/22 | H Mar@n | CDMS 28 reimbursedpurchase Duc@ngreducer for machines | 11 | 6.59 | 6.59 | Looks OK | |||||||||||||||||||
| 11 | 11/5/22 | H Mar@n | CDMS 29 reimbursedpurchase of Saw Table | 12 | 169.98 | 169.98 | Looks OK | |||||||||||||||||||
| 12 | 12/5/22 | Zurich Insurance | CDMS 31 Renewal of Annual Insurancepremium | 2 | 157.00 | 157.00 | Looks OK | |||||||||||||||||||
| 13 | 1/6/22 | Richard Millep | CDMS 30 Reimbursement materials for stompRockets | 3 | 33.32 | 33.32 | Looks OK | |||||||||||||||||||
| 14 | 1/6/22 | H Mar@n | CDMS 32 Materials for Bookcase | 3 | 39.40 | 39.40 | Looks OK | |||||||||||||||||||
| 15 | 11/6/22 | H Mar@n | CDMS 32 Reimbursement H Mar@n re Howdens doors | 1 | 215.98 | 215.98 | Looks OK | |||||||||||||||||||
| 16 | 11/6/22 | H Mar@n | CDMS 32 Reimbursement H Mar@n re Milwaukee twin set | 11 | 209.99 | 209.99 | Looks OK | |||||||||||||||||||
| 17 | 11/6/22 | I Grix@ | CDMS 32 Reimbursement I Grix@ re 2 x Arbor workbenches | 1 | 469.20 | 469.20 | Looks OK | |||||||||||||||||||
| 18 | 22/6/22 | Richard Millep | CDMS 33 Reimbursement R Millep re Router bit set | 4 | 6.00 | 6.00 | Looks OK | |||||||||||||||||||
| 19 | 6/7/22 | H Mar@n | CDMS 34 Reimbursement H Mar@n re door bolts | 1 | 11.00 | 11.00 | Looks OK | |||||||||||||||||||
| 20 | 13/7/22 | H Mar@n | CDMS 35 Reimburse H Mar@n re Dona@on to Wymondham Seminar | 9 | 20.00 | 20.00 | Looks OK | |||||||||||||||||||
| 21 | 14/7/22 | R Millep | CDMS 37 Reimburse R Millep re Ink | 7 | 25.00 | 25.00 | Looks OK | |||||||||||||||||||
| 22 | 4/8/22 | I Grix@ | CDMS 36 Reimburse I Grix@ re PPE for workshop | 3 | 17.44 | 17.44 | Looks OK | |||||||||||||||||||
| 23 | 4/8/22 | H Mar@n | CDMS 38 Reimburse materials for bookcase | 3 | 12.75 | 12.75 | Looks OK | |||||||||||||||||||
| 24 | 16/8/22 | Paragon Internet Group | CDMS 39 Renewal of Annual SSL website Cer@fcate | 7 | 59.99 | 59.99 | Looks OK | |||||||||||||||||||
| 25 | 28/8/22 | H Mar@n | CDMS 41 Reimburse H Mar@n Materials for repair solar light | 3 | 4.75 | 4.75 | Looks OK | |||||||||||||||||||
| 26 | 31/8/22 | H Mar@n | CDMS 40 Reimburse H Mar@n Materials for bookcase | 3 | 14.96 | 14.96 | Looks OK | |||||||||||||||||||
| 27 | 27/9/22 | H Mar@n | CDMS 42 Reimburse H Mar@n fxings forgarden club steps | 3 | 6.25 | 6.25 | Looks OK | |||||||||||||||||||
| 28 | 27/9/22 | S Waps | CDMS 43 Reimburse S Waps materials forgarden club steps | 3 | 6.48 | 6.48 | Looks OK | |||||||||||||||||||
| 29 | 5/10/22 | K Green | CDMS 44 Feespaid for DMS members to apend Event | 6 | 112.00 | 112.00 | Looks OK | |||||||||||||||||||
| 30 | 2/11/22 | H Mar@n | CDMS 45 Re Wood for York House Bar | 3 | 150.00 | 150.00 | Looks OK | |||||||||||||||||||
| 31 | 2/11/22 | Howdens | CDMS 46 Cabinets and worktopfor York House Bar | 3 | 237.72 | 237.72 | Looks OK | |||||||||||||||||||
| 32 | 4/11/22 | H Mar@n | CDMS 47 Hoover bags for workshop | 3 | 12.99 | 12.99 | Looks OK | |||||||||||||||||||
| 33 | 4/11/22 | H Mar@n | CDMS 49 Keycut | 1 | 4.00 | 4.00 | Looks OK | |||||||||||||||||||
| 34 | 9/11/22 | I Grix@ | CDMS 48 Disposable Gloves and Aprons for workshop | 3 | 24.99 | 24.99 | Looks OK | |||||||||||||||||||
| 35 | 9/11/22 | I Grix@ | CDMS 50 Purchase COSHH Cabinet | 1 | 188.89 | 188.89 | Looks OK | |||||||||||||||||||
| 36 | 15/11/22 | I Grix@ | CDMS 51 Memorial Plaque | 3 | 29.49 | 29.49 | Looks OK | |||||||||||||||||||
| 37 | 15/11/22 | H Mar@n | CDMS 52 Router Bit | 3 | 3.02 | 3.02 | Looks OK | |||||||||||||||||||
| 38 | 27/11/22 | R Millep | CDMS 53 Materials for Vinyl Cuper | 3 | 26.97 | 26.97 | Looks OK | |||||||||||||||||||
| 39 | 1/12/22 | I Grix@ | CDMS 54 Reimburse re DMS Xmas lunch | 6 | 200.00 | 200.00 | Looks OK | |||||||||||||||||||
| 40 | 1/12/22 | Howdens | CDMS 56 Materials foryork house bar | 3 | 31.28 | 31.28 | Looks OK | |||||||||||||||||||
| 41 | 1/12/22 | Anglian Water | CDMS 55 RE Grant for household support R Millep | 9 | y | 50.00 | 50.00 | Looks OK | ||||||||||||||||||
| 42 | 2/12/22 | Ideal Dereham News | CDMS 55 RE Grant for household support Karl U@li@es topup | 9 | y | 50.00 | 50.00 | Looks OK | ||||||||||||||||||
| 43 | 16/12/22 | H Mar@n | CDMS 57 Materials for York House Bar | 3 | 11.06 | 11.06 | Looks OK | |||||||||||||||||||
| 44 | 4/1/23 | R Millep | CDMS 58 Refreshments for weeklymee@ngs | 6 | 12.98 | 12.98 | Looks OK | |||||||||||||||||||
| 45 | 18/1/23 | H Mar@n | CDMS 59 Materials and consumables for workshop | 3 | 38.91 | 38.91 | Looks OK | |||||||||||||||||||
| 46 | 1/2/23 | H Mar@n | CDMS 60 New chuck for Wood Lathe | 12 | 119.95 | 119.95 | Looks OK | |||||||||||||||||||
| 47 | 1/3/23 | East Anglian Air Ambulance | CDMS 61 Cheque 00005 - Dona@on to East Anglian Air Ambulance | 9 | 50.00 | 50.00 | Looks OK | |||||||||||||||||||
| 48 | 1/3/23 | aboutDereham | CDMS 62 Annual Membershipfee | 8 | 12.00 | 12.00 | Looks OK | |||||||||||||||||||
| 49 | 16/3/23 | R Joscelyne | CDMS 63 Sandingsealer | 3 | 9.50 | 9.50 | Looks OK | |||||||||||||||||||
| 50 | Looks OK | |||||||||||||||||||||||||
| 88 | Looks OK | |||||||||||||||||||||||||
| 89 | Looks OK | |||||||||||||||||||||||||
| 90 | Looks OK | |||||||||||||||||||||||||
| 91 | Looks OK | |||||||||||||||||||||||||
| 92 | Looks OK | |||||||||||||||||||||||||
| 93 | Looks OK | |||||||||||||||||||||||||
| 94 | Looks OK | |||||||||||||||||||||||||
| 95 | Looks OK | |||||||||||||||||||||||||
| 96 | Looks OK | |||||||||||||||||||||||||
| 97 | Looks OK | |||||||||||||||||||||||||
| 98 | Looks OK | |||||||||||||||||||||||||
| 99 | Looks OK | |||||||||||||||||||||||||
| 100 | Looks OK | |||||||||||||||||||||||||
| If you need mor | e rows add them above this row and copy formulae from below | Looks OK | ||||||||||||||||||||||||
| 3,196.60 | 0.00 | 89.40 | 889.07 | 157.00 | 745.85 | 6.00 | 0.00 | 324.98 | 97.28 | 42.00 | 170.00 | 7.35 | 216.58 | 629.89 | Looks OK | |||||||||||
| Iden+fed as restricted (Y in column G) | 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 0.00 |
|||||||||||||||||||||||||
| Unrestricted | 889.07 157.00 745.85 6.00 0.00 324.98 97.28 42.00 70.00 7.35 216.58 629.89 |
|||||||||||||||||||||||||
| DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted | ||||||||||||||||||||||||||
| Copyandpaste this ENTIRE row | Looks OK | |||||||||||||||||||||||||
1
| Dereham Men’s Shed | Dereham Men’s Shed | Dereham Men’s Shed | Dereham Men’s Shed | Dereham Men’s Shed | Dereham Men’s Shed | Dereham Men’s Shed | Dereham Men’s Shed | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash Book Summary and Reconcilia+on | You can work to any closing date of your choice during the period, e.g. month or quarter ends. |
||||||||||||
| For the period ended 31/03/2023 |
|||||||||||||
| Current account summary | £ | ||||||||||||
| Opening Balance as at 01/04/2022 |
3,444.87 | From last year as entered onSet uptab | |||||||||||
| Receipts and net transfers | 7,799.76 | Per Column I onReceipts Tab | |||||||||||
| Payments | -3,196.60 | Per Column I onPayments Tab | |||||||||||
| Closing Balance as at 31/03/2023 |
8,048.03 | Agree or reconcile this to the bank statement below | |||||||||||
| Bank Reconcilia+on 4032.04 |
£ | ||||||||||||
| Balance per Bank Statement on |
31/03/2023 | 8,048.03 | Enter balance from bank statement at period end date | ||||||||||
| If there is a diference idenCfy the reason(s) why below | |||||||||||||
| Add Date Payee/ details Slip ref |
£ | ||||||||||||
| List any receipts in cash book not on bank statement by period end and/or make appropriate correc@ons to entries onReceiptstab for items on bank statement. |
|||||||||||||
| 0.00 | |||||||||||||
| Less Date Payee/ details Chq No. |
£ | ||||||||||||
| List any cheques and other payments in cash book not on bank statement by period end date and/or make appropriate correc@ons to entries onPaymentstab for items on bank statements |
|||||||||||||
| 0.00 | |||||||||||||
| Reconciled balance | 8,048.03 | ||||||||||||
| Diference | 0.00 | Looks Good | |||||||||||
| Deposit account summary | £ | ||||||||||||
| Opening Balance | 0.00 | From last year as entered onSet uptab | |||||||||||
| Net transfers from/(to) current account and other receipts (interest received) | 0.00 | Per Column J onReceipts Tab | |||||||||||
| Payments | 0.00 | Per Column I onPayments Tab | |||||||||||
| This may be nil if only payments are to current account | |||||||||||||
| Closing Balance | 0.00 | Closing balance must equal bank statement balance | |||||||||||
| Cash summary | £ | ||||||||||||
| Opening cash held | 62.43 | From last year as entered onSet uptab | |||||||||||
| Unbanked cash receipts | 26.97 | Per Column K onReceipts Tab | |||||||||||
| Cash payments | -89.40 | Per Column K onPayments Tab | |||||||||||
| Closing cash held | 0.00 | Note: Cash can not be nega@ve | |||||||||||
| Cash counted by | Ian Grix@ Treasurer | On | 31/03/2023 | 0.00 | Any diference should be inves@gated, corrected or wripen | ||||||||
| of as appropriate. | |||||||||||||
| Version 3.50(Beta)10/01/2021 |
1
| Dereham Men’s Shed | Dereham Men’s Shed | Dereham Men’s Shed | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets retained for the Shed’s own use | This sheet is unprotected so you can edit it to suit your own purposes. Do note however that the group headings and sub totals in column H are linked to rows 78 to 82 on theShed Accounts. |
||||||||||||
| 31/03/2023 | |||||||||||||
| Op@onal | Op@onal Op@onal |
Required | |||||||||||
| Quan+ty Unit cost |
Total cost Unit value |
Total value | |||||||||||
| £ | £ £ |
£ | |||||||||||
| Buildings | |||||||||||||
| 1 | 0.00 | 0.00 | UKMSA recommends that Men's Sheds maintain a record (list) of tools and machinery and other assets. This can be used to ensure adequate insurance cover is obtained and assist with any claims. It will also help with comple@ng the "Assets retained for the charity’s own use" box in Sec@on B Statement of Assets and Liabili@es of theShed Accounts. |
||||||||||
| 2 | 0.00 | 0.00 | |||||||||||
| 3 | 0.00 | 0.00 | |||||||||||
| 4 | 0.00 | 0.00 | |||||||||||
| 5 | 0.00 | 0.00 | |||||||||||
| 0.00 | 0.00 | ||||||||||||
| Large items of machinery | |||||||||||||
| 1 | Band saw | 1 | 0.00 | 0.00 | UKMSA also recommends that Men's Sheds make a photographic record of their Shed contents which could prove helpful in the event of an insurance claim. |
||||||||
| 2 | Bench drill | 1 | 0.00 | 0.00 | |||||||||
| 3 | Woodwork lathe | 2 | 0.00 | 0.00 | |||||||||
| 4 | Scheppach Belt and disc sander | 1 | 99.99 | 99.99 | 99.99 | ||||||||
| 5 | Erbauer Cross cut Mitre Saw and Stand | 1 | 239.97 | 239.97 | 239.97 | All assets belonging to the Shed should be listed, including donated tools and equipment, and not just items actually purchased. |
|||||||
| 6 | Einhell Table Saw | 1 | 169.98 | 169.98 | 169.98 | ||||||||
| 7 | Compressor | 1 | 0.00 | 0.00 | |||||||||
| 8 | 0.00 | 0.00 | |||||||||||
| 9 | 0.00 | 0.00 | On the Statement of Assets and Liabili@es the "value", not original cost, of assets held should be given. This can be es@mated and recorded here using any reasonable method. These values should be reviewed and updated at least annually. |
||||||||||
| 10 | 0.00 | 0.00 | |||||||||||
| 509.94 | 509.94 | ||||||||||||
| Power tools | |||||||||||||
| 1 | Drills | 6 | 0.00 | 0.00 | |||||||||
| 2 | Sanders | 7 | 0.00 | 0.00 | |||||||||
| 3 | Jigsaws | 2 | 0.00 | 0.00 | Large more valuable items should be listed individually, while small value items can be grouped. For example hand tools could be listed by category. |
||||||||
| 4 | Planers | 2 | 0.00 | 0.00 | |||||||||
| 5 | Routers, Router table Extension x 1 Router table x 1 | 2 | 0.00 | 0.00 | |||||||||
| 6 | Mul@-tools | 1 | 0.00 | 0.00 | |||||||||
| 7 | Glue and heat guns | 1 | 0.00 | 0.00 | You may wish to set a limit for individual items to be listed. UKMSA suggest this should be somewhere between £50 and £100 per item or set. |
||||||||
| 8 | Milwaukee Twin kit Drill and impact driver | 1 | 209.99 | 209.99 | 209.99 | ||||||||
| 9 | Grinders | 5 | 0.00 | 0.00 | |||||||||
| 10 | Soldering Irons | 5 | 0.00 | 0.00 | |||||||||
| 209.99 | 209.99 | ||||||||||||
| Hand tools | |||||||||||||
| 1 | Hand saws | 0.00 | 0.00 | ||||||||||
| 2 | Hammers | 0.00 | 0.00 | ||||||||||
| 3 | Chisels & other woodwork tools | 0.00 | 0.00 | ||||||||||
| 4 | Screwdrivers and hex keys | 0.00 | 0.00 | ||||||||||
| 5 | Pliers | 0.00 | 0.00 | ||||||||||
| 6 | Boxed tool kits (tool sets) | 0.00 | 0.00 | ||||||||||
| 7 | Files | 0.00 | 0.00 | ||||||||||
| 8 | Clamps | 0.00 | 0.00 | ||||||||||
| 9 | Levels, tapes, measuring and marking tools | 0.00 | 0.00 | ||||||||||
| 10 | Other hand tools | 0.00 | 0.00 | ||||||||||
| 0.00 | 0.00 | ||||||||||||
| Other assets | |||||||||||||
| 1 | 2 x 8’ Arbor Workbenches | 2 | 234.60 | 469.20 | 234.60 | 469.20 | |||||||
| 2 | Wood Lathe Chuck | 1 | 119.95 | 119.95 | 119.95 | 119.95 | |||||||
| 3 | Wall heater | 2 | 0.00 | 0.00 | |||||||||
| 4 | Fridge, keple, mugs and 2 Trestle tables | 0.00 | 0.00 | ||||||||||
| 5 | Gazebo | 1 | 219.99 | 219.99 | 176.00 | 176.00 | |||||||
| 6 | COSHH Cabinet | 1 | 188.89 | 188.89 | 188.89 | 188.89 | |||||||
| 7 | Vacuum Cleaner | 2 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||
| 8 | Vinyl Cuper - Roland | 1 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||
| 9 | HP Laptop PC’s | 6 | 0.00 | 0.00 | 0.00 | 0.00 | |||||||
| 10 | Titan Wet and Dry Vacuum | 1 | 79.99 | 79.99 | 64.00 | 64.00 | |||||||
| 1,078.02 | 1,018.04 | ||||||||||||
| Total cost and value | 1,797.95 | 1,737.97 | |||||||||||
| Version 3.50 (Beta) 10/01/2021 | |||||||||||||
1
| Member | Dereham Men’s Shed | 1192142 | CC16a | All looks OK | |||||||||
| Prior year appears balanced which is good | |||||||||||||
| Receipts and payments accounts | The current account is reconciled which is good | ||||||||||||
For the period from |
Period start date |
To |
Period end date |
There is a posi+ve cash balance which is good | |||||||||
| 01/04/2022 | 31/03/2023 | The accounts appear balanced which is good | |||||||||||
| All receipts have been analysed which is good | |||||||||||||
| Section A Receipts andpayments | All payments have been analysed which is good | ||||||||||||
| Unrestricted funds |
Restricted funds |
Total funds | Last year | There is a posi+ve or nil balance on restricted funds which is good |
|||||||||
| to the nearest £ | to the nearest £ | to the nearest £ | to the nearest £ | Remember to review the accounts to make sure they make sense | |||||||||
| Receipts | |||||||||||||
| Membership fees | 670 | 0 | 670 | 485 | The Rows here are per the columns on thereceiptstab | ||||||||
| Donations | 723 | 0 | 723 | 438 | These can be changed to suit your Shed on thesetuptab | ||||||||
| Grants | 1,000 | 3,600 | 4,600 | 0 | If you have added anynewcolumns to the receipts tab you will need to link them to here by either adding new rows or edi@ng the exis@ng formulae |
||||||||
| Sales / event income | 1,290 | 0 | 1,290 | 209 | |||||||||
| Membership Refreshments | 543 | 0 | 543 | 754 | |||||||||
| Other | 0 | 0 | 0 | 35 | |||||||||
| Sub total (Gross income for AR) | 4,227 | 3,600 | 7,827 | 1,921 | Automa@c calcula@on | ||||||||
| Asset and investment sales | |||||||||||||
| Sale of assets | 0 | 0 | 0 | 0 | Will auto correct if next row used | ||||||||
| Sale of investments | 0 | 0 | 0 | 0 | Sale of any investments will require manual entry to complete | ||||||||
| Sub total | 0 | 0 | 0 | 0 | Automa@c calcula@on | ||||||||
| Total receipts | 4,227 | 3,600 | 7,827 | 1,921 | Automa@c calcula@on | ||||||||
| Payments | |||||||||||||
| Shed premises costs | 889 | 0 | 889 | 122 | The Rows here are per the columns on thepaymentstab | ||||||||
| Insurance | 157 | 0 | 157 | 0 | These can be changed to suit your Shed on thesetuptab | ||||||||
| Materials & consumables | 746 | 0 | 746 | 36 | If you have added anynewcolumns to the payments tab you will need to link them to here by either adding new rows or edi@ng the exis@ng formulae |
||||||||
| Small tools (<£25) | 6 | 0 | 6 | 0 | |||||||||
| Repairs and renewals | 0 | 0 | 0 | 0 | |||||||||
| Membership refreshments and Xmas meal | 325 | 0 | 325 | 348 | |||||||||
| Admin/Office costs | 97 | 0 | 97 | 151 | |||||||||
| Subscriptions | 42 | 0 | 42 | 62 | |||||||||
| Sundry | 70 | 100 | 170 | 220 | |||||||||
| Advertising Material | 7 | 0 | 7 | 50 | |||||||||
| Sub total | 2,340 | 100 | 2,440 | 989 | Automa@c calcula@on | ||||||||
| Asset and investment purchases | |||||||||||||
| Hand and power Tools (>£25) | 217 | 0 | 217 | 0 | Column V on payments tab | ||||||||
| Workshop machines | 630 | 0 | 630 | 80 | Column W on payments tab | ||||||||
| Sub total | 846 | 0 | 846 | 80 | |||||||||
| Total payments | 3,186 | 100 | 3,286 | 1,069 | Automa@c calcula@on | ||||||||
| Net of receipts/(payments) | 1,041 | 3,500 | 4,541 | 852 | Automa@c calcula@on | ||||||||
| Transfers between funds | 0 | 0 | Automa@c calcula@on -can be manually overwripen in cell H48 | ||||||||||
| Cash funds last year end | 3,507 | 0 | 3,507 | 2,655 | From Set Up tab | ||||||||
| Cash funds this year end | 4,548 | 3,500 | 8,048 | 3,507 | Automa@c calcula@on | ||||||||
| Section B Statement of assets and liabilities at the end of the period | NOTE: This is not the same as a Balance Sheet | ||||||||||||
| Categories | Only the cash funds need to balance | ||||||||||||
| Unrestricted funds |
Restricted funds |
Total current Period |
Last year | ||||||||||
| Cash funds | to nearest £ | to nearest £ | to the nearest £ | to the nearest £ | |||||||||
| Current account | 4,548 | 3,500 | 8,048 | 3,445 | Funds on deposit will be allocated to restricted funds frst, | ||||||||
| Deposit account | 0 | 0 | 0 | 0 | this can be changed by dele@ng the entry in cell H57 | ||||||||
| Cash | 0 | 0 | 62 | ||||||||||
| Total cash funds | 4,548 | 3,500 | 8,048 | 3,507 | |||||||||
| (agree balances with receipts and payments account(s)) |
OK | OK | OK | OK | NOTE the OKs- they indicate that the numbers are balanced and agree to the Receipts and Payments account above. |
||||||||
| Other monetary assets | These sec+ons require manual entry | ||||||||||||
| Stocks/goods for sale | 0 | Monetary assets means something that will be converted | |||||||||||
| Debtors | 0 | into money for example: | |||||||||||
| 0 | Stock or Goods for resale and/or | ||||||||||||
| 0 | Debtors (someone who owes you money) | ||||||||||||
| 0 | AND it is more likely than not that you will receive payment | ||||||||||||
| 0 | 0 | Automa@c calcula@on | |||||||||||
| Investment assets | |||||||||||||
| 0 | Unlikely that you will have any investments | ||||||||||||
| 0 | |||||||||||||
| 0 | |||||||||||||
| 0 | |||||||||||||
| 0 | |||||||||||||
| 0 | 0 | Automa@c calcula@on | |||||||||||
| Assets retained for the Shed’s |
1
| own use | own use | Es+mate the VALUE of assets which belong to your Shed. | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Buildings | 0 | 0 | 0 | You can either use theShed Assetstab to keep a record of the tools and machines you have or manually overwrite the entries here with your own es@mates. |
||||||||||
| Large items of machinery | 510 | 510 | 0 | |||||||||||
| Power tools | 210 | 210 | 0 | |||||||||||
| Hand tools | 0 | 0 | 0 | Assets purchased with restricted grants should be shown in the restricted column (Column H). |
||||||||||
| Other assets | 1,018 | 1,018 | 0 | |||||||||||
| 1,738 | 0 | Automa@c calcula@on | ||||||||||||
| Liabilities | ||||||||||||||
| Trade creditors | 0 | Enter details of amounts owed to others e.g. | ||||||||||||
| Accrued expenses | 0 | Unpaid bills / trade creditors at the period end | ||||||||||||
| 0 | Totals can be given, you do not need to list every single item | |||||||||||||
| 0 | ||||||||||||||
| 0 | ||||||||||||||
| 0 | 0 | Automa@c calcula@on | ||||||||||||
| Signed by one or two trustees on behalf of all the trustees |
Signature | Print Name | Date of approval |
ADD SIGNATURE NAME(s) and DATE. PRINT the accounts. If you are required to fle these with your Charity Regulator you will need to fle a pdf copy. The fled copy does not required a physical signature but must have a signatory name and be dated. |
||||||||||
| John Collins | John Collins | Chairman | 10/05/2023 | |||||||||||
| Ian Grixti | Ian Grixti | Treasurer | 10/05/2023 | |||||||||||
| Scottish Charities are also required to complete notes to | the accounts, | see Section C below | ||||||||||||
| Notes to the accounts are not required by the Charity Commissions for England and Wales and Northern Ireland, although if notes would help the reader to understand the accounts better, they should be added. |
The print area for this page is set to print sections A and B only, if you require Section C either print it separately or delete these rows and reset the print area. Select Page Layout menu tab, Print Area option. |
|||||||||||||
| The OSCR (Scottish Charity Regulator) however does appear to require the following to be completed. | ||||||||||||||
| Section C Notes to the Accounts | Guidance notes from the Scottish Charity Regulator | |||||||||||||
| C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) |
The nature and purpose of the different funds held by the charity, including any restrictions on their use. UKMSA note:If you have restricted funds explain why; where did the funds come from? what are they for? And confirm what you have done with them. If there are any restricted cash funds at the year end explain what will happen to them. |
|||||||||||||
| Type of activity or project supported | Individual / institution |
Number of grants made |
£ | |||||||||||
| C2 Grants | The number and amount of any grantspaid outby the charity; the type of activity or project supported by those grants and whether they were paid out to an individual or an organisation. UKMSA note:We do expect many, if any, Men's Sheds will be awarding grants to other charities. |
|||||||||||||
| Total | - 0 |
|||||||||||||
| C3a Trustee remuneration | If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
X | The amount of remuneration paid to a charity trustee or person connected to a charity trustee. The note must also state the authority under which that remuneration was paid (e.g. the provision under section 67 of the Act and a decision of the charity trustees taken at a meeting on a specified date). See Section 5 of OSCR’s Guidance for Charity Trustees. If no remuneration was paid to a charity trustee or someone connected to a charity trustee, this must be stated. UKMSA note:We would not expect any trustees to receive remuneration (payment for their services), this does not include expenses see C4a and b below. |
|||||||||||
| Authority under which paid | £ | |||||||||||||
| C3b Trustee remuneration - details |
||||||||||||||
| C4a Trustee expenses | If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
X | ||||||||||||
| Number of trustees |
£ | |||||||||||||
| C4b Trustee expenses - details | The total amount of expenses, if any, paid to charity trustees and the number of charity trustees receiving expenses. If no expenses were paid to charity trusteesthis must be stated. UKMSA note:Expenses are for example travel and subsistence costs anddo notinclude reimbursement for purchases made on behalf of the Shed. |
|||||||||||||
| Nature of relationship |
Nature of transaction |
Transaction amount (£) |
Balance outstanding at period end (£) |
The nature of any transactions between the charity and any charity trustee or person connected to a charity trustee (a connected person). For example, a charity trustee purchasing an asset from the charity or a charity paying a firm for services such as professional advice where a charity trustee has a substantial interest in the firm. This note must include: • the nature of the relationship • the nature and amount of the transaction • any outstanding balances at the financial year end. |
||||||||||
| C5 Transactions with trustees and connected persons |
||||||||||||||
| C6 Other information | Any further information required to reasonably assist the reader to understand the statement of accounts. UKMSA note:For example if you receive a large grant towards the year end which will be spent in the next financial period you may wish to explain that is why there appears to be a large surplus. In the following year you could then explain the large deficit arises from spending the funds provided in the previous period/year. Think about what question(s) someone reading the accounts may ask and try to answer them before they need to. |
2
| If the Charity Accounts displays a "WARNING DO NOT FILE" message above you can trace the error(s) below | ||||||||
| Error source | Error | Error message | Error | Comment | ||||
| £ | Loca+on tab | |||||||
| Opening balances | 0.00 | Looks OK | Set Up | |||||
| Bank reconcilia@on | 0.00 | Looks OK | Bank Summary | |||||
| Nega@ve cash | 0.00 | Looks OK | Cash Summary | |||||
| Receipts analysis | 0.00 | Looks OK | Receipts | |||||
| Payments analysis | 0.00 | Looks OK | Payments | |||||
| Restricted funds nega@ve | 0.00 | Looks OK | Restricted paymentsexceed receipts |
|||||
| Error score 0.00 That's very cool WELL DONE |
Version 3.50 (Beta) 10/01/2021 | |||||||
| If the Charity Accounts displays a "WARNING DO NOT FILE" message above you can trace the error(s) below | ||||||||
| Error source | Error | Error message | Error | Comment | ||||
| £ | Loca+on tab | |||||||
| Opening balances | 0.00 | Looks OK | Set Up | |||||
| Bank reconcilia@on | 0.00 | Looks OK | Bank Summary | |||||
| Nega@ve cash | 0.00 | Looks OK | Cash Summary | |||||
| Receipts analysis | 0.00 | Looks OK | Receipts | |||||
| Payments analysis | 0.00 | Looks OK | Payments | |||||
| Restricted funds nega@ve | 0.00 | Looks OK | Restricted paymentsexceed receipts |
|||||
| Error score 0.00 That's very cool WELL DONE |
Version 3.50 (Beta) 10/01/2021 | |||||||
3
----- Start of picture text -----
Conver+ng an Unincorporated Associa+on Men’s Shed to a Charitable Incorporated Organisa+on:
Legal and Accoun@ng Considera@ons
Men’s Sheds o^en start as unincorporated associa@ons (UIA) because they are quick and easy to establish. As such they are regulated and governed by the rules they
set themselves - through their own cons@tu@on.
An Unincorporated Associa@on is not a legal en@ty in its own right. It is akin to a partnership where the members are all jointly and severally liable for the debts.
As the Shed grows however the members may decide there is a need for a more formal structure and the benefits of charitable status. Whilst there are many different
legal structures to choose from, this is where many choose to become Charitable Incorporated Organisa@ons.
A Charitable Incorporated Organisa@on (CIO) is a legal en@ty which at law has a separate iden@ty from its members - which is why the members are not liable for its
debts.
The purpose of this help sheet is to explain some of the legal and accoun@ng issues which arise when the members of a Men’s Shed decide to change legal status.
Specific informa@on about the legal status and registering as CIO is giving in the UKMSA guide “Becoming a CIO”.
An UIA can not “convert” to a CIO because it is not a legal en@ty to start with. What actually happens is the UIA ceases, transfers its assets (and liabili@es) to a new CIO
and the CIO starts. This is why the new CIO will have to open a new bank account in its own name .
The accoun@ng records should follow the legal posi@on. One set of accounts are brought to a close and a new set are started. The 2 should never be mixed and separate
accounts should be prepared for each.
For a while the two bodies (UIA and CIO) will co-exist, but only one should be ac@ve.
When the members of an UIA make a decision to transfer their ac@vity and assets (and liabili@es) including the bank balance to a new CIO they will need to decide
when to do so and advise anyone using the old account details of the new account (and new CIO status).
The best advice is to pick a clear date to switch from one to the other and have everything set up in @me. There is no urgency and the new CIO can be dormant for
some @me if need be while arranging a new bank account and other mapers.
It would be good prac@ce, but not essen@al, for the UIA to clear any bills first and @dy its own affairs up. If the UIA is in the middle of some ac@vity with financial
consequences, such as a fundraising campaign, it may prefer to finish that before transferring over to the CIO. If things are simple a transfer can be done at any
convenient @me, although a month end always feels @dier.
Think of it being like a house move, choose a comple@on date and move. All furniture and possessions are transferred in a single day and therea^er you don’t return to
the old house.
The cash funds transferred is a receipt in the CIO’s accounts and should appear as a dona+on from the UIA in the first Receipts and Payments Account. Under
Receipts and Payments accoun+ng other assets, such as tools and equipment, transferred are not recorded as a dona+on. They should however be included on the
list of Shed Assets.
There is no need (if you are preparing receipts and payments accounts) to worry about who’s bill is who’s. Up to transfer date use old account, on transfer day transfer
funds (close old account) and therea^er just use the new account going forward.
If for any reason the old account remains open and receives further receipts, perhaps standing orders or grants, you can transfer the new receipts as and when
received. You should however seek to get everything paid to the new account as soon as possible and only use the new account for payments out.
The old UIA should draw up accounts for the members in accordance with its own cons+tu+on. These should show the final transfer as a dona+on to the CIO and
the accounts should then show reserves (funds) going to zero.
The new CIO must keep records and prepare accounts in accordance with the Chari@es Act. This template has been designed to help you comply with those
requirements.
Version 3.50 (Beta) 10/01/2021
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