LES CHENILLES
BALANCE SHEET 31" JULY 2023
2023
022
CURRENT ASSET
Cash at Bank
CREDITORS
Amounts falling due within one year
Restricted Grants. carried forward
400
400
15
NET
uRRETr ASSETS
6.767
NET A
ET
Finan
edb
Capital Introduced
Unrestricted Funds
773
773
The accounts were approved by the board of TnLSte¢s on th¢ l O October 2023, and
signed on their behalf:
J. Friedmann.
## **LES CHENILLES**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] JULY 2023**
## TRUSTEES
- L. Williamson
- S. Turner
- J. Friedmann
- I. Kihm
## CHARITY NUMBER
1195119
## REPORTING ACOUNTANTS
ROSIELACEY 72 Clarence Road London N22 8PW
## CONTENTS
- Page 1 - Accountants Report
- 2 – Statement of Financial Activities
- 3 – Balance Sheet
- 4 – Notes to the Financial Statements
## **LES CHENILLES**
## INDEPENDENT EXAMINER'S REPORT FOR THE
YEAR ENDED 31[ST] JULY 2023
## TO THE TRUSTEES OF LES CHENILLES
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. My examination includes a review of the accounting records kept by the Charity, and a comparison of the accounts presented with those records, and also includes consideration of any unusual items of disclosures in the accounts.
## INDEPENDENT EXAMINER'S REPORT
In connection with my examination, no matter has come to my attention.
1. Which gives me reasonable cause to believe that in any material respect the requirements:
To keep accounting records in accordance with Section 41 of the Charities Act ensure accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met or
2. To which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Dated this 10[th] October 2023.
ROSIE LACEY ACPA Registered Accountants 72 Clarence Road London. N22. 8PW.
## **LES CHENILLES**
## BALANCE SHEET 31[st] JULY 2023
|CURRENT ASSETS
Cash at Bank
CREDITORS
Amounts falling due within one year
Restricted Grants, carried forward
NET CURRENT ASSETS
NET ASSETS
Financed by:
Capital Introduced
Unrestricted Funds|||||2022
£
12,733
400
5,566
5,966
6,767
£6,767
773
5,994
£6,767|2022
£
12,733
400
5,566
5,966
6,767
£6,767
773
5,994
£6,767|
|---|---|---|---|---|---|---|
||||||||
||||||||
||**23,292**||||12,733||
||**400**
**5,115**||||400
5,566||
||**5,515**||||5,966||
||||||
||
||||||||
|||||**17,777**||£6,767|
|||||**773**
**17,004**||773
5,994|
|||||**17,777**||£6,767|
The accounts were approved by the board of Trustees on the 10[th] October 2023, and signed on their behalf:
…………………………………..
J. Friedmann.
## **LES CHENILLES**
## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] JULY 2023
||INCOMING RESOURCES
Fees Received
Grant-Subvention Flam
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Direct Charitable Expenditure
Management/Administration of Charity
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES
FUND BALANCE, Brought forward – 1/8/22
FUND BALANCE,Carried Forward- 31/7/23|Unrestricted|Unrestricted|Unrestricted|Unrestricted|Unrestricted|Unrestricted|Unrestricted||2022
£
Unrestricted
Funds
17,342|2022
£
Unrestricted
Funds
17,342|Restricted
Funds
8,000|Restricted
Funds
8,000|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||
||||||Funds|||||||||
||||||**20,232**|||**8,534**|||17,342||8,000|
||||||**8,570**
**652**|||**8,534**
**8,534**
**0**
**0**
**0**|||10,884
464||8,000|
||||||**9.222**||||||11,348||8,000|
|||||**11,010**
**5,994**
**17,004**|||||||5,994
0
5,994||0
0
0|
## **LES CHENILLES**
## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] JULY 2023
## 1. ACCOUNTING POLICIES
## 1a. Basis of Accounting
The four fundamental accounting concepts have been adopted in the preparation of these accounts. These are:
- (i) The going concern concept:
This means that the charity will continue in operation for the foreseeable future.
- (ii) The accruals concept:
- This means that incoming resources or funds and the expenditure of resources or funds are accrued and matched with one another so far as a relationship can be established or justifiably assumed and dealt with in the statement of financial activities of the period to which they relate.
- (iii) The consistency concept:
- This means that there is consistency of accounting treatment of the items within each accounting period and from one period to the next.
- (iv) The concept of prudence:
- This means that the incoming resources or funds are not anticipated but are recognized by inclusion in the statement of financial activities only when received in the form of either cash or other assets the ultimate cash realisation of which can be assessed with reasonable certainty: provision is made for all known liabilities (expenses or losses) whether the amount of these is known with certainty, or is a best estimate in the light of the information available.
## 1b. Taxation
The charity is exempt from taxation under sections 466 to 493 of the Corporation Tax Act 2010 (CTA 2010)
## 2. MANAGEMENT/ADMINISTRATION OF THE CHARITY
|Accountancy
Sundry Expenses, including DBS
checks
|**2023**
2022
**£**
£
**400**
400
**252**
64
**£652**
£464|
|---|---|
|3.|CREDITORS
Accountancy
|**2023**
2022
**£**
£
**400**
400
**£400**
£400|
|---|---|---|
## **LES CHENILLES**
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] JULY 2023
|4.DIRECT CHARITABLE EXPENSES
Rent of Premises
Fees Payable
Computer and Website Expenditure
Advertising and Publicity
Materials and Books
Travel
Printing, Postage and Stationery
Telephone
Training
Insurance
Membership and Subscriptions
Meeting Expenses
Legal Fees|**2023**
**£**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**1,908**
**477**
**5,551 6,264**
**84 84**
**0**
**1,327**
**97**
**94 94**
**67**
**187**
**288**
**110**
**272**
**200**
**8,570**
**8,534**|2022
£
Unrestricted
Restricted
Funds
Funds
2,521 521
6,726 2,949
1,465
1,000
1,727
175 50
345
288
110
132
875
£10,884 £8,000|
|---|---|---|
||
||