2022-12-31-accounts - Gamlearn

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	GamLEARN	GamLEARN	GamLEARN	Charity No (if any)	1195032	CC17a
	Annualaccountsforthe period
	Period start date	01/07/2021	To	Period end date	31/12/2022

Section A	Statement of	financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Charitable activities S10 Governance costs S11 Other resources expended S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total resources expended* *Total incoming resources* *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before other* *recognised gains/(losses)* Gross transfers between funds		Unrestricted funds Restricted income funds Endowment funds Total this period Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		152,462	-	-	152,462	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		152,462	-	-	152,462	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		137,895	-	-	137,895	-
		-	-	-	-	-
		-	-	-	-	-
		137,895	-	-	137,895	-
		14,567	-	-	14,567	-
		-	-	-	-	-
		14,567	-	-	14,567	-

		-	-	-	-	-
		-	-	-	-	-
		14,567	-	-	14,567	-
		-	-	-	-	-
		14,567	-	-	14,567	-

Section B Balance sheet	Section B Balance sheet	Section B Balance sheet
Fixed assets Tangible assets (Note 9) Investments (Note 10) *Total fixed assets* Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand *Total current assets* Creditors: amounts falling due within one year (Note 12) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 12) Provisions for liabilities and charges *Net assets* Funds of the Charity Unrestricted funds Restricted income funds (Note 13) Endowment funds(Note 13) *Total funds* Signed by a trustee on behalf of all the trustees	Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this period Total last year £ £ F04 F05
		829	-	-	829	-
		-	-	-	-	-
		-	-	-	-	-
		829	-	-	829	-

		-	-	-	-	-
		650	-	-	650	-
		-	-	-	-	-
		16,282	-	-	16,282	-
		16,932	-	-	16,932	-

		3,194	-	-	3,194	-

		13,738	-	-	13,738	-

		14,567	-	-	14,567	-

		-	-	-	-	-
		-	-	-	-	-

		14,567	-	-	14,567	-

		14,567			14,567	-
		-			-	-
			-		-	-
				-	-	-

		14,567	-	-	14,567	-
		Signature		Date of approval Print Name
				Steven Watts		21/09/2023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* Accounting Standards; or ü Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;
	• the trustees are virtually certain they will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income) the
related expenditure	incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations and	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and facilities	These are only included in incoming resources (with an equivalent amount in resources expended)
	where the benefit to the charity is reasonably quantifiable, measurable and material_._The value
	placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service or
conditions	output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
	has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are no
performance conditions	conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year end.
	Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	This period Last year £ £	This period Last year £ £
Donations	152,462	-
	-	-
	-	-
	-	-
	-	-
Total	152,462	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	This period Last year £ £	This period Last year £ £
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
Total	-	-

Employment costs	63,639	-
Other service deliverycosts	48,714	-
Other costs	25,542	-
	-	-
	-	-
Total	137,895	-

	-	-
	-	-
	-	-
Total	-	-

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid	This period	Last year
	Nil	N/A

	£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor Independent examiner’s or auditors' fees for reporting on the accounts	This period £	Last year £
	900
	0

Section C Notes to the accounts (cont)

Note 7 Paid employees

Please complete this note if the charity has any employees.

7.1 Staff Costs

7.1 Staff Costs	7.1 Staff Costs
Fundraising Charitable Activities Governance Other Total Gross wages, salaries and benefits in kind The parts of the charity in which the employees work 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs		This period £	Last year £
		60,000	-
		639	-
		3,000	-
		63,639	-

		This period Number	Last year Number
	Fundraising	-	-
	Charitable Activities	1	-
	Governance	-	-
	Other	-	-
	Total	1	-

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

Group persional pension plan

The amount of any contributions prepaid at the year end The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end	This period £	Last year £
	3,000
	400
	-

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
Purpose for which grants made	Grants to institutions Total amount £	Grants to individuals Total amount £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

Names of institutions	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

9.1 Cost or valuation
Balance brought forward Additions Revaluations Disposals Transfers Balance carried forward	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
	-	-	-	-	-	-
	-	-	1,317	-	-	1,317
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	1,317	-	-	1,317

9.2 Accumulated depreciation and impairment provisions

SL or RB	SL or RB	SL	SL or RB	SL or RB	SL or RB
		33%
-	-	-	-	-	-
-	-	488	-	-	488
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	488	-	-	488

-	-	-	-	-	-
-	-	829	-	-	829

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

10.1 Fixed assets investments
Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This period £	Last year £	This period £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
650	-	-	-
650	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This period £	Last year £	This period £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	1,844	-	-	-
	1,350	-	-	-
	3,194	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Type PE, EE Fund Name Purpose and Restrictions or R

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Amounts paid or benefit value	Amounts paid or benefit value
	This period £	Last year £
None

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Name of trustee or connected party	Amount owing	Amount owing
	This period £	Last year £
None
None

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

*has a material interest.*
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	This period £	Last year £
None

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the GamLEARN trustees On accounts for 31 December 2022 Charity no 1195032 the period ended (if any) Set out on pages 1-13 I report to the trustees on my examinaAon of the accounts of the above charity (“the Trust”) for the period ended 31/12/2022. Responsibili:es As the charity's trustees, you are responsible for the preparaAon of the accounts in and basis of accordance with the requirements of the ChariAes Act 2011 (“the Act”). report I report in respect of my examinaAon of the Trust’s accounts carried out under secAon 145 of the 2011 Act and in carrying out my examinaAon, I have followed all the applicable DirecAons given by the Charity Commission under secAon 145(5)(b) of the Act. Independent I have completed my examinaAon. I confirm that no material maVers have come to my examiner's aVenAon in connecAon with the examinaAon which gives me cause to believe that in, any statement material respect:

the accounAng records were not kept in accordance with secAon 130 of the ChariAes Act; or
the accounts did not accord with the accounAng records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the ChariAes (Accounts and Reports) RegulaAons 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a maVer considered as part of an independent examinaAon.

I have no concerns and have come across no other maVers in connecAon with the examinaAon to which aVenAon should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: 4 October 2023 Name: Paul Dearsley FCCA Aston Ley Limited Address: Aston Ley, 13a Hermitage Meadow Clare CO10 8QQ

SL or RB	SL or RB	SL	SL or RB	SL or RB	SL or RB
		33%
-	-	-	-	-	-
-	-	488	-	-	488
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	488	-	-	488

-	-	-	-	-	-
-	-	829	-	-	829

SL or RB	SL or RB	SL	SL or RB	SL or RB	SL or RB
		33%
-	-	-	-	-	-
-	-	488	-	-	488
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	488	-	-	488

-	-	-	-	-	-
-	-	829	-	-	829

SL or RB	SL or RB	SL	SL or RB	SL or RB	SL or RB
		33%
-	-	-	-	-	-
-	-	488	-	-	488
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	488	-	-	488

-	-	-	-	-	-
-	-	829	-	-	829