2024-03-31-accounts - Dereham Men's Shed

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Funds held 31/0312424	Funds held 31/0312424	Funds held 31/0312424
Bankaccountt5250 Pettycash g0
		lncome -Receipts
Membershiofees		e560
Donations		f1851
Grants		t0
Sales/eventsincome		f536
Membercrefreshments		t472
Other		t0
	Subtotal	834{9

lncome-SaleofAss	ets
Saleof assets		e35
Saleofinvestments		c0
	Subtotal	f35
lncome-Total
	TOTALI	e3454

Expenditure	-Payme
Shedoremisescosts	f3680
lnsurance	9157
Materials andconsumables	t427
SmallTools(<25)	849
Repairs and renewals	t125
Membeds refreshments andXmasmeal.	f640
Admin/officecosts	8194
Subscriotions	t42

Sundrv	1523
Advertising	862
Subtotal	f,5899
Expenditure-Asset and lnvestments
HandandPowerTools(>f25)	t223
Workshoomachines	f130
Subtotal	9353

Charifu name	DerehamMen'sShed
Reqisteredcharitvnumber	1192142
Gharityaddress	DerehamMen'sShed
	62ANorwichStreet
	Dereham
	Norfolk
	NR191AD

Nameof the Truste	es
TrusteeName	Office	Duration inOffice	AppoinGdby
JohnCollins	Chair	Wholeperiod	Membe/sAGM
lanGrixti	Treasurer	Wholeperiod	MembedsAGM
Kevin Green	Secretary	Wholeoeriod	MembefsAGM
ChrisLambert		Wholeoeriod	MembefsAGM
AlexSharo		4Mav 22to10Mav 23	MembedsAGM
Howard Martin		Wholeoeriod	Membe/sAGM

TheTrusteesdeclare that	theyhave approved thetrust	ees'report above.
TrusteeName	Signature	Date
JohnCollins		tq rof2+
Kevin Green	lkJ-,*	llt-IL-r?+

----- 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.
How to use this cash book
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.
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.
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 -----



	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.		Every entry must be allocated to an analysis column otherwise the accounts will not balance

	If the transac@on is the receipt or payment of restricted funds put a Y in column G.

	Finally enter the transac@on amount in the correct bank or cash account column - It is very important to do this correctly.

	You must then check your actual bank statement balance and cash count agree to theBank and Cash summaryfgures calculated from your input.

	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.

	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.

	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.

	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.

	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).

	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

	Transfers between cash and bank accounts
	Transfers between cash and/or bank accounts need to be recorded on a single row as + (plus) and - (minus) entries in columns I, J, K as 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, 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

	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

	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.

	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.

	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.

Save your cash book spreadsheet with a new name, e.g.Your Men's Sheds Accounts 2020.xlsxto preserve this copy with the example entries.	Save your cash book spreadsheet with a new name, e.g.Your Men's Sheds Accounts 2020.xlsxto preserve this copy with the example entries.

Use a new spreadsheet for each accoun@ng period/year. Save a fnal copy at the period/year end, enter closing balances and compara@ve fgures 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 diferent accounts template which include assets and liabili@es and a balance sheet.	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@fca@on of any updates or fxes. You can also send us feedback, good or bad, likes or dislikes and any requests for new features or updates.
	Rounding errors: It is possible that the fnal accounts, shown to the nearest pound, could contain "rounding errors". This arises if the overal rounding up and rounding down is unbalanced. To fx try adding a few pence as a receipt or payment to rebalance the fnal accounts.

	PASSWORD PROTECTION: The formulae and formaXng of this template have been protected to prevent accidental dele+on. If you need to unprotect any sheet the password is UKMSA.

Version 3.30 (Beta)		Just send an email to
Sunday, December 29, 2019		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 fxes 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 frst dra^ not ofcially 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 fxed in error repor@ng. ABS func@on used to prevent compensa@ng errors repor@ng 0 (no error).

Version 3.00 (Beta)
Modifed Charity Accounts template for ScoXsh 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

Known issues
Possible rounding error on Shed Accounts

	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

Step 1		Shed details
Required
	Your Shed Name			Dereham Men’s Shed

	Your Charity or CIO number			1192142

	Accoun+ng start date					01/04/2023

	Accoun+ng end date			Period or year end		31/03/2024

	Bank and cash accounts			Current account
	Op@onal			Deposit account
				Cash

Step 2	Account Analysis
Op@onal
	Receipts
	1 Membership fees			Annual subs	and session fees
	2 Dona@ons			Usually unrestricted
	3 Grants			O^en restricted
	4 Sales / event income			Trading income
	5 Membership Refreshments and xmas Meal			Interest received
	6 Other			Small receipts not fJng elsewhere
	7 Sale of assets			and/or investments
	Payments
	1 Shed premises costs			Rent, light &	heat etc.
	2 Insurance
	3 Materials & consumables			Nails, screws, glue, wood
	4 Small tools (<£25)			under £25 suggested
	5 Repairs and renewals			To the Shed and/or equipment
	6 Members Refreshments and Xmas Meal			Tea, cofee and biscuits
	7 Admin/Ofce costs			Prin@ng, postage & sta@onery
	8 Subscrip@ons			UKMSA Membership
	9 Sundry			Small items not fJng elsewhere
	10 Adver@sing			Spare for your own use
	11 Hand and power Tools (>£25)			These rows must only be used for
	12 Workshopmachines			fxed assetpurchases

Step 3	Priorperiod fgures
only required
if applicable -->	If this is your second or subsequent period		complete the following.

	Prior Period Accoun+ng start date					01/04/2022
						£
	Receipts
	Membership fees					670.00
	Dona@ons					723.49
	Grants					4,600.00
	Sales / event income					1,290.18
	Membership Refreshments and xmas Meal					543.06
	Other					0.00
	Sale of assets					0.00
	Total receipts for period ended			31/03/2023		7,826.73
	Payments
	Shed premises costs					889.07
	Insurance					157.00
	Materials & consumables					745.85
	Small tools (<£25)					6.00
	Repairs and renewals					0.00
	Members Refreshments and Xmas Meal					324.98
	Admin/Ofce costs					97.28
	Subscrip@ons					42.00
	Sundry					170.00
	Adver@sing					7.35
	Hand and power Tools (>£25)					216.58
	Workshop machines					629.89
	Total payments for period ended			31/03/2023		3,286.00

	Surplus / (defcit) for prior period					4,540.73

	Current account balance at			31/03/2023		8,048.03

	Deposit account balance at			31/03/2023		0.00

	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

Step 1		Shed details
Required
	Your Shed Name			Dereham Men’s Shed

	Your Charity or CIO number			1192142

	Accoun+ng start date					01/04/2023

	Accoun+ng end date			Period or year end		31/03/2024

	Bank and cash accounts			Current account
	Op@onal			Deposit account
				Cash

Step 2	Account Analysis
Op@onal
	Receipts
	1 Membership fees			Annual subs	and session fees
	2 Dona@ons			Usually unrestricted
	3 Grants			O^en restricted
	4 Sales / event income			Trading income
	5 Membership Refreshments and xmas Meal			Interest received
	6 Other			Small receipts not fJng elsewhere
	7 Sale of assets			and/or investments
	Payments
	1 Shed premises costs			Rent, light &	heat etc.
	2 Insurance
	3 Materials & consumables			Nails, screws, glue, wood
	4 Small tools (<£25)			under £25 suggested
	5 Repairs and renewals			To the Shed and/or equipment
	6 Members Refreshments and Xmas Meal			Tea, cofee and biscuits
	7 Admin/Ofce costs			Prin@ng, postage & sta@onery
	8 Subscrip@ons			UKMSA Membership
	9 Sundry			Small items not fJng elsewhere
	10 Adver@sing			Spare for your own use
	11 Hand and power Tools (>£25)			These rows must only be used for
	12 Workshopmachines			fxed assetpurchases

Step 3	Priorperiod fgures
only required
if applicable -->	If this is your second or subsequent period		complete the following.

	Prior Period Accoun+ng start date					01/04/2022
						£
	Receipts
	Membership fees					670.00
	Dona@ons					723.49
	Grants					4,600.00
	Sales / event income					1,290.18
	Membership Refreshments and xmas Meal					543.06
	Other					0.00
	Sale of assets					0.00
	Total receipts for period ended			31/03/2023		7,826.73
	Payments
	Shed premises costs					889.07
	Insurance					157.00
	Materials & consumables					745.85
	Small tools (<£25)					6.00
	Repairs and renewals					0.00
	Members Refreshments and Xmas Meal					324.98
	Admin/Ofce costs					97.28
	Subscrip@ons					42.00
	Sundry					170.00
	Adver@sing					7.35
	Hand and power Tools (>£25)					216.58
	Workshop machines					629.89
	Total payments for period ended			31/03/2023		3,286.00

	Surplus / (defcit) for prior period					4,540.73

	Current account balance at			31/03/2023		8,048.03

	Deposit account balance at			31/03/2023		0.00

She	d Accoun+ng - made easy	d Accoun+ng - made easy
A Men's S	hed 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		01/04/2023	Either your start date or the day immediately a^er your last accounts.

	Accoun+ng end date	Period or year end	31/03/2024	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

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	Membership Refreshments and xmas Meal	Interest received
6	Other	Small receipts not fJng elsewhere		Refunds for returned goods for example but see op@on below. Y
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	Members Refreshments and Xmas Meal	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	Adver@sing	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		01/04/2022

			£
	Receipts
	Membership fees		670.00
	Dona@ons		723.49
	Grants		4,600.00
	Sales / event income		1,290.18
	Membership Refreshments and xmas Meal		543.06
	Other		0.00
	Sale of assets		0.00
	Total receipts for period ended 31/03/2023		7,826.73	Check this agrees to your last accounts

	Payments
	Shed premises costs		889.07
	Insurance		157.00
	Materials & consumables		745.85
	Small tools (<£25)		6.00
	Repairs and renewals		0.00
	Members Refreshments and Xmas Meal		324.98
	Admin/Ofce costs		97.28
	Subscrip@ons		42.00
	Sundry		170.00
	Adver@sing		7.35
	Hand and power Tools (>£25)		216.58
	Workshop machines		629.89
	Total payments for period ended 31/03/2023		3,286.00	Check this agrees to your last accounts

	Surplus / (defcit) for prior period		4,540.73	Check this agrees to your last accounts

	Current account balance at 31/03/2023		8,048.03	Include the pennies

	Deposit account balance at 31/03/2023		0.00	Include the pennies


Cash funds held at 31/03/2023		0.00	Include the pennies

Total cash funds held at 31/03/2023		8,048.03	Check this agrees to your last accounts

Restricted funds held at 31/03/2023		0.00

Unrestricted funds held at 31/03/2023		8,048.03	Check this agrees to your last accounts

Total bank & cash funds held at 31/03/2022		3,507.30	Total cash funds brought forward from earlier period,note the DATE

	Looksgood	0.00	This must be blank / zero

		Dereham Men’s Shed	Dereham Men’s Shed			For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24
		Cash Book Receipts
						Receipt to			Analysis codes: Reason why money came in
						1 2 3 4 5 6 7
Ref	Date	Who received from	Why received	Analysis Code	Restricted funds	Current account	Deposit account	Cash		Membershi p fees	Dona@ons	Grants	Sales / event ~~income~~	Membership Refreshments ~~and xmas Meal ~~	Other	Sale of assets	Cross check

1	05/04/2023	Members	Teas/Cofees at Mee@ng	5				13.00						13.00			Looks OK
2	12/04/2023	Members	Teas/Cofees at Mee@ng	5				11.00						11.00			Looks OK
3	17/04/2023	about dereham	installa@on of no@ce board Inv DMS3	2		100.00					100.00						Looks OK
4	19/04/2023	Members	Teas/Cofees at Mee@ng	5				12.00						12.00			Looks OK
5	19/04/2023	PeuyCash Banked	Transfer between cash and bank			36.00		-36.00									Looks OK
6	24/04/2023	Amazon	Dona@on from Internet Purchases	2		5.00					5.00						Looks OK
7	24/04/2023	East Tuddenham Allotment	Dona@on for work	2		35.00					35.00						Looks OK
8	26/04/2023	Members	Teas/Cofees at Mee@ng	5				10.00						10.00			Looks OK
9	26/04/2023	PeuyCash Banked	Transfer between cash and bank			10.00		-10.00									Looks OK
10	11/05/2023	Members	Teas/Cofees at Mee@ng	5				16.00						16.00			Looks OK
11	13/05/2023	Dereham Day fete	Items sold at Dereham Day	4				71.00					71.00				Looks OK
	13/05/2023	Dereham Day fete	Lathe sold at Dereham day	7				35.00								35.00	Looks OK
12	16/05/2023	Easy Fundraising	Dona@on on Internet purchases	2		34.19					34.19						Looks OK
13	17/05/2023	Members	Teas/Cofees at Mee@ng	5				6.00						6.00			Looks OK
14	19/05/2023	Amazon	Dona@on on Internetpurchases	2		18.97					18.97						Looks OK
15	24/05/2023	Members	Teas/Cofees at Mee@ng	5				9.10						9.10			Looks OK
16	31/05/2023	Members	Teas/Cofees at Mee@ng	5				12.00						12.00			Looks OK
17	03/06/2023	Gressenhall Fete	Items sold at Gressenhall fete	4				105.00					105.00				Looks OK
18	07/06/2023	PeuyCash Banked	Transfer between cash and bank			244.10		-244.10									Looks OK
19	07/06/2023	Members	Teas/Cofees at Mee@ng	5				11.00						11.00			Looks OK
20	14/06/2023	Members	Teas/Cofees at Mee@ng	5				10.00						10.00			Looks OK
21	21/06/2023	Members	Teas/Cofees at Mee@ng	5				7.00						7.00			Looks OK
22	28/06/2023	Members	Teas/Cofees at Mee@ng	5				8.00						8.00			Looks OK
23	29/6/23	PeuyCash Banked	Transfer between cash and bank			36.00		-36.00									Looks OK
24	05/07/2023	Members	Teas/Cofees at Mee@ng	5				9.00						9.00			Looks OK
25	12/07/2023	Members	Teas/Cofees at Mee@ng	5				9.00						9.00			Looks OK
26	19/07/2023	Members	Teas/Cofees at Mee@ng	5				8.00						8.00			Looks OK
27	19/07/2023	Dereham Bap@st Church	Dona@on for wood candle holders	2				20.00			20.00						Looks OK
28	24/07/2023	aboutDereham	Dona@on for work	2		250.00					250.00						Looks OK
29	02/08/2023	Members	Teas/Cofees at Mee@ng	5				12.20						12.20			Looks OK
30	09/08/2023	Members	Teas/Cofees at Mee@ng	5				9.01						9.01			Looks OK
31	16/08/2023	KennyAus@n	Membershipfee 2023	1				10.00		10.00							Looks OK
32	16/08/2023	Members	Teas/Cofees at Mee@ng	5				9.00						9.00			Looks OK
33	23/08/2023	Members	Teas/Cofees at Mee@ng	5				4.00						4.00			Looks OK
34	30/08/2023	Members	Teas/Cofees at Mee@ng	5				9.00						9.00			Looks OK
35	03/09/2023	Windmill fete	Items sold	4				64.50					64.50				Looks OK
36	06/09/2023	PeuyCash Banked	Transfer between cash and bank			163.71		-163.71									Looks OK
37	07/09/2023	AndyWaus	Dona@on for work	2		32.00					32.00						Looks OK
38	06/09/2023	Members	Teas/Cofees at Mee@ng	5				9.00						9.00			Looks OK
39	13/9/23	Members	Teas/Cofees at Mee@ng	5				7.00						7.00			Looks OK
40	20/9/23	Members	Teas/Cofees at Mee@ng	5				8.00						8.00			Looks OK
41	27/9/23	Members	Teas/Cofees at Mee@ng	5				7.00						7.00			Looks OK
42	04/10/2023	Members	Teas/Cofees at Mee@ng	5				9.00						9.00			Looks OK
43	04/10/2023	Wallace Murray	Membershipfee 2023	1				5.00		5.00							Looks OK
44	06/10/2023	PeuyCash Banked	Transfer between cash and bank			45.00		-45.00									Looks OK
45	11/10/2023	Members	Teas/Cofees at Mee@ng	5				13.00						13.00			Looks OK
46	19/10/2023	K Green re Methodist church	Sale of wood varnish for card holder	4		70.00							70.00				Looks OK
47	19/10/2023	K Green re Methodist church	Dona@on for Card holders	2		30.00					30.00						Looks OK
48	18/10/2023	Members	Teas/Cofees at Mee@ng	5				8.00						8.00			Looks OK
49	25/10/2023	Members	Teas/Cofees at Mee@ng	5				14.01						14.01			Looks OK
50	25/10/2023	Les D	Membershipfee 2023	1				5.00		5.00							Looks OK
51	27/10/2023	Angus Spooner	Membershipfee 2024	1		20.00				20.00							Looks OK
52	30/10/2023	K Green re sale of accordion	Sale of accordion	4		80.00							80.00				Looks OK

53	01/11/2023	Members	Teas/Cofees at Mee@ng	5			11.00					11.00			Looks OK
54	08/11/2023	Members	Teas/Cofees at Mee@ng	5			9.00					9.00			Looks OK
55	14/11/2023	Easy Fundraising	Dona@on on Internet purchases	2	19.92				19.92						Looks OK
56	16/11/2023	Members	Teas/Cofees at Mee@ng	5			12.00					12.00			Looks OK
57	23/11/2023	Members	Teas/Cofees at Mee@ng	5			12.00					12.00			Looks OK
58	26/11/2023	Dereham Xmas tree light event	Itens sold at event	4			95.00				95.00				Looks OK
59	27/11/2023	PeuyCash Banked	Transfer between cash and bank		169.01		-169.01								Looks OK
60	29/11/2023	Members	Teas/Cofees at Mee@ng	5			19.00					19.00			Looks OK
61	18/12/2024	Alex Sharp	MembershipFee 2024	1	20.00			20.00							Looks OK
62	03/01/2024	Members	Teas/Cofees at Mee@ng	5			18.95					18.95			Looks OK
63	03/01/2024	To^wood Flower club	Dona@on for harpstand	2			20.00		20.00						Looks OK
64	03/01/2024	Les D	MembershipFee 2024	1			20.00	20.00							Looks OK
65	03/01/2024	Charlie Clare	MembershipFee 2024	1			20.00	20.00							Looks OK
66	03/01/2024	Stuart B	MembershipFee 2024	1			20.00	20.00							Looks OK
67	03/01/2024	Richard Joselyne	MembershipFee 2024	1			20.00	20.00							Looks OK
68	03/01/2024	Robin Chapman	MembershipFee 2024	1			20.00	20.00							Looks OK
69	03/01/2024	John Collins	MembershipFee 2024	1			20.00	20.00							Looks OK
70	03/01/2024	John Pain	MembershipFee 2024	1			20.00	20.00							Looks OK
71	03/01/2024	KennyAus@n	MembershipFee 2024	1			20.00	20.00							Looks OK
72	03/01/2024	Beris Jarvis	MembershipFee 2024	1			20.00	20.00							Looks OK
73	04/01/2024	PeuyCash Banked	Transfer between cash and bank		237.95		-237.95								Looks OK
74	04/01/2024	Robin Davis	MembershipFee 2024	1	20.00			20.00							Looks OK
75	04/01/2024	Wallace Murray	MembershipFee 2024	1	20.00			20.00							Looks OK
76	04/01/2024	I Grix@	MembershipFee 2024	1	20.00			20.00							Looks OK
77	04/01/2024	Patrick Moore	MembershipFee 2024	1	20.00			20.00							Looks OK
78	08/01/2024	Howard mar@n	Membershipfee 2024	1	20.00			20.00							Looks OK
79	08/01/2024	Dennis Garrod	MembershipFee 2024	1	20.00			20.00							Looks OK
80	10/01/2024	Richard Milleu	MembershipFee 2024	1	20.00			20.00							Looks OK
81	17/01/2024	Richard Taylor	MembershipFee 2024	1			20.00	20.00							Looks OK
82	17/01/2024	John Collins	Purchase of clock	4			20.00				20.00				Looks OK
83	17/01/2024	Members	Teas/Cofees at Mee@ng	5			21.55					21.55			Looks OK
84	18/01/2024	PeuyCash Banked	Transfer between cash and bank		61.55		-61.55								Looks OK
85	24/01/2024	John Irwin	MembershipFee 2024	1			20.00	20.00							Looks OK
86	24/01/2024	Members	Teas/Cofees at Mee@ng	5			10.00					10.00			Looks OK
87	26/01/2024	Kevin Green	Membershipfee 2024	1	20.00			20.00							Looks OK
88	29/01/2024	Chris Lambert	MembershipFee 2024	1	20.00			20.00							Looks OK
89	29/01/2024	RaySparrow	MembershipFee 2024	1	20.00			20.00							Looks OK
90	31/01/2024	John Pereira	MembershipFee 2024	1			20.00	20.00							Looks OK
91	31/01/2024	Members	Teas/Cofees at Mee@ng	5			9.00					9.00			Looks OK
92	01/02/2024	PeuyCash Banked	Transfer between cash and bank		59.00		-59.00								Looks OK
93	07/02/2024	Steve Waus	MembershipFee 2024	1	20.00			20.00							Looks OK
94	09/02/2024	Roys of Wroxham	Dona@on	2	885.52				885.52						Looks OK
95	16/02/2024	Members	Teas/Cofees at Mee@ng	5			18.00					18.00			Looks OK
96	20/02/2024	M Baldwin	MembershipFee 2024	1	20.00			20.00							Looks OK
97	21/02/2024	Members	Teas/Cofees at Mee@ng	5			10.00					10.00			Looks OK
98	21/02/2024	R Taylor	Purchase wooden box	4			10.00				10.00				Looks OK
99	23/02/2024	PeuyCash Banked	Transfer between cash and bank		38.00		-38.00								Looks OK
	28/02/2024	Members	Teas/Cofees at Mee@ng	5			14.00					14.00			Looks OK
	06/03/2024	Members	Teas/Cofees at Mee@ng	5			9.00					9.00			Looks OK
	07/03/2024	M Thurston	Dona@on	2	400.00				400.00						Looks OK
	13/03/2024	R Dickerson	MembershipFee 2024	1			20.00	20.00							Looks OK
	13/04/2024	Members	Teas/Cofees at Mee@ng	5			6.00					6.00			Looks OK
	20/03/2024	Members	Teas/Cofees at Mee@ng	5			13.00					13.00			Looks OK
	27/03/2024	Members	Teas/Cofees at Mee@ng	5			10.00					10.00			Looks OK
	27/03/2024	RaySparrow	Purchase bughotel	4			20.00				20.00				Looks OK
100	28/03/2024	PeuyCash Banked	Transfer between cash and bank		92.00		-92.00								Looks OK
	If you need more rows add them above this row and copy formulae from below														Looks OK

					3,432.92	0.00	20.00	560.00	1,850.60	0.00	535.50	471.82	0.00	35.00	Looks OK

	Iden+fed as restricted (Y in column G)							0.00 0.00 0.00 0.00 0.00 0.00 0.00


Unrestricted		560.00 1,850.60 0.00 535.50 471.82 0.00 35.00


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

	Dereham Men’s Shed	Dereham Men’s Shed	Dereham Men’s Shed			For the period ended 31-Mar-24	For the period ended 31-Mar-24	For the period ended 31-Mar-24
	Cash Book Payments
						Payment From			Analysis codes: Reason why money went out
									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	Members Refreshments ~~and Xmas Meal~~	Admin/ Ofce costs	Subscrip@ons	Sundry	Adver@sing	Hand and power ~~Tools~~	Workshop machines	Cross check

1	14/04/2023	TSOHOST Paragon Internet	CDMS 66 Annual sub for Domain renewal	7		9.54									9.54						Looks OK
2	15/04/2023	R Milleu	CDMS 65 reimburse re Banner	10		28.66												28.66			Looks OK
3	17/04/2023	C.T Thackeray	CDMS 64 rampbuildingworks	1		2,670.45			2,670.45												Looks OK
4	17/04/2023	SM Plumbingand Hea@ng	CDMS 64 rampbuildingworks	1		760.00			760.00												Looks OK
5	05/05/2023	UKMSA	CDMS 67 Annual Membershipfee	8		30.00										30.00					Looks OK
6	10/05/2023	C Clare	CDMS 68 Wood Stain	3		18.00					18.00										Looks OK
7	10/05/2023	Zurich Insurance	CDMS 69 Annual Premium(Renewal)	2		157.00				157.00											Looks OK
8	10/05/2023	C Clare	CDMS 70 Picture Brackets	3		3.60					3.60										Looks OK
9	01/06/2023	H Mar@n	CDMS71 Switch Socket	5		2.50							2.50								Looks OK
10	03/06/2023	Gressenhall fete	CDMS 72 Entryfee for Fete	7				10.00							10.00						Looks OK
11	12/06/2023	H Mar@n	CDMS 73 Replace broken Pillar Drill Chuck	5		24.00							24.00								Looks OK
12	28/06/2023	RIchard Joscelyne	CDMS 75 Connectors for dust extrac@on	5		19.00							19.00								Looks OK
13	30/06/2023	Richard Milleu	CDMS 76 Blades and staples	3		15.78					15.78										Looks OK
14	30/06/2023	RIchard Joscelyne	CDMS 77 Tool Sharpener	11		197.98													197.98		Looks OK
15	11/07/2023	Norfolk PAT tes@ng	CDMS 74 PAT tes@ngequipment	7		114.00									114.00						Looks OK
16	26/07/2023	I Grix@	CDMS 78 consumables for wshop	3		58.19					58.19										Looks OK
17	25/08/2023	TSOHOST Paragon Internet	CDMS 79 Renewal SSL Cer@fcate	7		59.99									59.99						Looks OK
18	28/08/2023	R Milleu	CDMS 80 reimbursepurchase of Scroll Saw	11		25.00													25.00		Looks OK
19	30/08/2023	K Green	CDMS 81 reimburse Danish Oil	3		12.00					12.00										Looks OK
20	18/09/2023	R Milleu	CDMS 82 reimburse Screwfx consumables	3		28.76					28.76										Looks OK
21	20/09/2023	H Mar@n	CDMS 83 Reimburse re new blades	3		43.98					43.98										Looks OK
22	01/10/2023	R Milleu	CDMS 84 reimburse consumables	3		49.96					49.96										Looks OK
23	01/10/2023	R Milleu	CDMS 85 reimburse consumables	3		7.99					7.99										Looks OK
24	03/10/2023	R Milleu	CDMS 82 reimburse consumables	3		16.48					16.48										Looks OK
25	13/10/2023	Dereham Theatre Co	CDMS 87 Electricitycontribu@on for usage	1		250.00			250.00												Looks OK
26	08/11/2023	George Hotel Dereham	CDMS 89 Xmas Lunch Deposit	6		115.00								115.00							Looks OK
27	08/11/2023	Angus Spooner	CDMS 91 Petrol Contribu@on	9				10.00									10.00				Looks OK
28	18/11/2023	R Milleu	CDMS 90 R Milleu reimburse consumables	3		54.24					54.24										Looks OK
29	19/11/2023	R Milleu	CDMS 90 R Milleu reimburse Hatcheu	4		9.99						9.99									Looks OK
30	19/11/2023	I Grix@	CDMS 93 I Grix@ reimburse re LED lights	4		38.96						38.96									Looks OK
31	23/11/2023	R Milleu	CDMS 86 R Milleu re Publicityleafets	10		33.00												33.00			Looks OK
32	06/12/2023	George Hotel Dereham	CDMS 94 - Payment for DMS Xmas Lunch	6		525.00								525.00							Looks OK
33	08/12/2024	ECS GroupLtd t/a 4 Work	CDMS 88 - Polo & Sweat Shirts	9		513.00											513.00				Looks OK
34	05/01/2024	R Milleu	CDMS -95 - Reimburse re Black Vinyl	3		8.99					8.99										Looks OK
35	27/01/2024	R Milleu	CDMS 97 - Reimburse bandsaw blades	3		21.98					21.98										Looks OK
36	16/02/2024	R Milleu	CDMS 98 - Items for workshop(DRY VAC)	12		129.99														129.99	Looks OK
37	16/02/2024	R Milleu	CDMS 98 - Items for workshop	3		71.39					71.39										Looks OK
38	19/02/2024	aboutDereham	CDMS 99 - Annual subscrip@on	8		12.00										12.00					Looks OK
39	20/02/2024	R Milleu	CDMS 100 - Upgrade kit for bandsaw	5		79.20							79.20								Looks OK
40	20/03/2024	Richard Milleu	CDMS 96 - Consumables for boat restora@on	3		15.56					15.56										Looks OK
41																					Looks OK
42																					Looks OK
43																					Looks OK
44																					Looks OK
99																					Looks OK
100																					Looks OK
																					Looks OK

						6,231.16	0.00	20.00	3,680.45	157.00	426.90	48.95	124.70	640.00	193.53	42.00	523.00	61.66	222.98	129.99	Looks OK

									0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

									3,680.45 157.00 426.90 48.95 124.70 640.00 193.53 42.00 523.00 61.66 222.98 129.99


DO NOT DELETE THIS LINECopy and paste if addi@onal rows are required or exis@ng ones are corrupted

																					Looks OK

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 31/03/2024


	Current account summary					£

	Opening Balance as at 01/04/2023					8,048.03	From last year as entered onSet uptab

	Receipts and net transfers					3,432.92	Per Column I onReceipts Tab

	Payments					-6,231.16	Per Column I onPayments Tab

	Closing Balance as at 31/03/2024					5,249.79	Agree or reconcile this to the bank statement below

	Bank Reconcilia+on					£

		Balance per Bank Statement on			31/03/2024	5,249.79	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				5,249.79

		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					0.00	From last year as entered onSet uptab

	Unbanked cash receipts					20.00	Per Column K onReceipts Tab

	Cash payments					-20.00	Per Column K onPayments Tab

	Closing cash held					0.00	Note: Cash can not be nega@ve


	Cash counted by		Ian Grix@ - Treasurer	On	31/3/24	0.00	Any diference should be inves@gated, corrected or wriuen
							of as appropriate.

	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.
	3/31/24

		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 lathes	2		0.00	80.00	160.00
4	Scheppach Belt and disc sander	1		80.00	80.00	80.00
5	Erbauer Cross cut Mitre Saw	1		199.98	199.98	199.98	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		136.00	136.00	136.00
7	Compressor	1		0.00		0.00
8	Dust Extractor	1		0.00	200.00	200.00
9	Industrial Bandsaw	1		0.00	100.00	100.00	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
				415.98		875.98
	Power tools
1	Drills	7		0.00		0.00
2	Sanders	9		0.00		0.00
3	Jigsaws	5		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		168.00	168.00	168.00
9	Grinders	6		0.00		0.00
10	Wet Stone Sharpening system and Woodturners pack	1		158.00	158.00	158.00
				326.00		326.00
	Hand tools
1	Hand saws	13		0.00		0.00
2	Hammers	16		0.00		0.00
3	Chisels & other woodwork tools	43		0.00		0.00
4	Screwdrivers and hex keys	66		0.00		0.00
5	Pliers	10		0.00		0.00
6	Boxed tool kits (tool sets)	1		0.00		0.00
7	Files			0.00		0.00
8	Clamps	27		0.00		0.00
9	Levels, tapes, measuring and marking tools	20		0.00		0.00
10	Other hand tools	24		0.00		0.00
				0.00		0.00
	Other assets
1	2 x 8’ Arbor Workbenches	2	234.60	469.20	188.00	376.00
2	Racking and shelves			0.00		0.00
3	Wall heater	2		0.00		0.00
4	Fridge, keule, mugs etc.			0.00		0.00
5	Mitre Saw Stand	1	39.99	39.99	32.00	32.00
6	COSHH Cabinet	1	188.89	188.89	151.00	151.00
7	Vacuum Cleaner	2	0.00	0.00	0.00	0.00
8	Vinyl Cuuer - 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
				778.07		623.00

	Total cost and value			1,520.05		1,824.98


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
		4/1/23			3/31/24		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		560	0		560	670	The Rows here are per the columns on thereceiptstab
Donations		1,851	0		1,851	723	These can be changed to suit your Shed on thesetuptab
Grants		0	0		0	4,600
Sales / event income		536	0		536	1,290
Membership Refreshments and xmas Meal		472	0		472	543
Other		0	0		0	0
*Sub total* (Gross income for AR)		3,418	0		3,418	7,827	Automa@c calcula@on

Asset and investment sales
Sale of assets		35	0		35	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*		35	0		35	0	Automa@c calcula@on

Total receipts		3,453	0		3,453	7,827	Automa@c calcula@on

Payments
Shed premises costs		3,680	0		3,680	889	The Rows here are per the columns on thepaymentstab
Insurance		157	0		157	157	These can be changed to suit your Shed on thesetuptab
Materials & consumables		427	0		427	746
Small tools (<£25)		49	0		49	6
Repairs and renewals		125	0		125	0
Members Refreshments and Xmas Meal		640	0		640	325
Admin/Office costs		194	0		194	97
Subscriptions		42	0		42	42
Sundry		523	0		523	170
Advertising		62	0		62	7
*Sub total*		5,898	0		5,898	2,440	Automa@c calcula@on

Asset and investment purchases
Hand and power Tools (>£25)		223	0		223	217	Column V on payments tab
Workshop machines		130	0		130	630	Column W on payments tab
*Sub total*		353	0		353	846

Total payments		6,251	0		6,251	3,286	Automa@c calcula@on

Net of receipts/(payments)		-2,798	0		-2,798	4,541	Automa@c calcula@on
Transfers between funds		0	0				Automa@c calcula@on -can be manually overwriuen in cell H48
Cash funds last year end		8,048	0		8,048	3,507	From Set Up tab
Cash funds this year end		5,250	0		5,250	8,048	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		5,250	0		5,250	8,048	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	0
*Total cash funds*		5,250	0		5,250	8,048
(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 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			876			876	510
Power tools			326			326	210
Hand tools			0			0	0	Assets purchased with restricted grants should be shown in the restricted column (Column H).
Other assets			623			623	1,018
						1,825	1,738	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.



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 and*do not*include 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

ask and try to answer them before they need to.

				ask and tr to answer them before the need to
				y y .




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

				ask and tr to answer them before the need to
				y y .




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

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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 mauers.
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.
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