| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | 2022 Total | 2021 Total | ||
| E | E | f | |||
| Income and endowments from: |
|||||
| Voluntary income |
|||||
| Donations | 12,910 | 12,910 | 20,452 | ||
| Grants | 16,670 | ||||
| Patrons Scheme | 610 | 610 | 551 | ||
| In memoriam | 25,215 | 25,215 | 2,065 | ||
| Legacy Fund | |||||
| Activities for generating | funds | ||||
| Other Fundraising | Events | 20,824 | 20,824 | 4,681 | |
| Online Fundraising | Activities | 10,030 | 10,030 | 15,463 | |
| Sales ofmerchandise | 10 | 10 | 459 | ||
| Investment income |
|||||
| Interest on savings | 281 | 281 | 41 | ||
| Other receipts | |||||
| Total | 69,880 | 69,880 | 60,382 | ||
| ~Ex enditure on: |
|||||
| Direct charitable activities |
41,770 | 41,770 | 49,583 | ||
| Cost ofgenerated funds |
30 | 30 | |||
| Governance costs |
623 | 623 | 615 | ||
| Total | 42,423 | 42,423 | 50,198 | ||
| Net income I ex enditure | 27,457 | 27I45? | 10,184 | ||
| Transfers between funds |
|||||
| 27,457 | 27,457 | 10,184 | |||
| Otherreco nised ains/ losses: |
|||||
| Unrealised (losses)/gains on investments |
|||||
| Net movement on funds |
27,457 | 27,457 | 10,184 | ||
| Reconciliation offunds: |
|||||
| Total funds brought forward |
328,242 | 2,293 | 330,535 | 320,351 | |
| Total funds carried forward | 355,699 | 2,293 | 357,992 | 330,535 |
| BALANCE SHEET | AS AT 31 | DEC | EMBER 20 | 22 | ||
|---|---|---|---|---|---|---|
| 2022 Total | 2021 Total | |||||
| F. | ||||||
| Fixed Assets | ||||||
| Tangible fixed assets | 150,591 | 231,560 | ||||
| Current assets: | ||||||
| Stock | ||||||
| Debtors and prepayments | 1,538 | 1,188 | ||||
| Cash at bank and in hand | 206,343 | 98,402 | ||||
| Total current assets | 207,881 | 99,590 | ||||
| Liabilities: | ||||||
| Creditors: amounts | falling due | within | 1 year | 480 | 615 | |
| Net current assets | 207,401 | 98,975 | ||||
| Total assets less current liabilities |
357,992 | 330,535 | ||||
| Creditors: amounts | falling due | after | more than | 1 year | ||
| Total net assets | 357,992 | 330,535 | ||||
| The funds ofthe charit: | ||||||
| Restricted funds | ||||||
| Screwfix Base Maintance | Grant | 2,178 | 2,178 | |||
| New Vehicle | ||||||
| Water Fund | 115 | 115 | ||||
| 2,293 | 2,293 | |||||
| Unrestricted funds |
||||||
| Fixed Asset Reserve | 150,591 | 231,560 | ||||
| Operating Reserve |
60,000 | 60,000 | ||||
| General Reserve | 145,108 | 36,682 | ||||
| 355,699 | 328,242 | |||||
| 357,992 | 330,535 |
| 1 | ACCOUNTING POLICIES |
ACCOUNTING POLICIES |
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1.1 | Basis of preparation of |
financial statements | ||||||||||||||||||||
| These financial statements have been prepared |
in accordance | with | the | Statement | of Recommended Practice |
applicable | to | |||||||||||||||
| charities preparing their |
accounts in accordance |
with the Financial |
Reporting | Standard | FRS102 applicable | in | the UK | and | ||||||||||||||
| Republic of Ireland (Charities SORP (FRS102))issued in |
2014. | |||||||||||||||||||||
| 1.2 | Income and endowments | |||||||||||||||||||||
| Voluntary income and donations are included |
in incoming | resources | when | they | are received. Legacies are shown |
in Incoming | ||||||||||||||||
| Reserves when received. | The income from | fund | raising | activities | is shown | gross, | with the associated costs | included | in fund | |||||||||||||
| raising costs. | ||||||||||||||||||||||
| 1.3 | Expenditure | |||||||||||||||||||||
| Expenditure is included in the Statement |
of Financial Activities |
on | an accruals | basis, inclusive | of any VAT which | cannot | be | |||||||||||||||
| recovered. | ||||||||||||||||||||||
| Expenditure which is directly attributable |
to specific | activities | are | included | in these | cost categories. | Where | costs | are | |||||||||||||
| attributable to more than |
one activity, they | have been apportioned | across the | cost categories on a | basis consistent | with the | use | |||||||||||||||
| ofthese resources. | ||||||||||||||||||||||
| 1.4 | Governance costs | |||||||||||||||||||||
| Governance costs includes all expenditure |
not directly related to | the | charitable | activity or fund raising activities. | ||||||||||||||||||
| 1.5 | Tangible fixed assets for use by the charity and depreciation | |||||||||||||||||||||
| Tangible fixed assets for |
use by the charity | are stated at | cost less | depreciation, | with | the exception | of Land | and | Buildings | which | ||||||||||||
| are not depreciated. | ||||||||||||||||||||||
| Depreciation is provided |
at rates calculated | to write offthe cost | or | valuation | offixed | assets, less their estimated | residual | value, | ||||||||||||||
| over their expected useful | lives on the following bases. | |||||||||||||||||||||
| Equipment | 20%straight | line | ||||||||||||||||||||
| Motor vehicles | 20%straight | line | ||||||||||||||||||||
| Equipment which is over |
5years old is deemed to | be disposed. | ||||||||||||||||||||
| 1.6 | Stocks | |||||||||||||||||||||
| Stocks, when held, are stated at cost. |
||||||||||||||||||||||
| 1.7 | Debtors | |||||||||||||||||||||
| Debtors are stated at the | settlement amount |
after | any trade discounts, | and | prepayments | are stated at the amount | advanced | by | ||||||||||||||
| the charity | ||||||||||||||||||||||
| 1.8 | Bank deposits and investment accounts |
|||||||||||||||||||||
| Bank deposits and investment accounts are |
stated | at the | cash amount | ofthe | deposit | |||||||||||||||||
| 1.9 | Creditors | |||||||||||||||||||||
| Creditors are stated at the settlement amount |
after | any trade discounts, | or | at | the | amount advanced | to the charity |
| 2 | INVESTMENT INCOME | ||||||
| 2022 E |
2021f | ||||||
| Interest receivable | on cash deposits | ||||||
| HSBC | 204 | 2 | |||||
| Scottish Widows | 76 | 39 | |||||
| 280 | 41 | ||||||
| All investment income arose on UKassets |
|||||||
| 3 | DIRECT CHARITABLE | ACTIVITIES | |||||
| Unrestricted | Restricted | ||||||
| Funds | Funds | 2022 Total | 2021 Total | ||||
| E | f | F | |||||
| Vehicles | |||||||
| Repairs and | maintenance | 5,043 | 5,043 | 3,082 | |||
| Fuel | 4,498 | 4,498 | 3,740 | ||||
| Vodapager | 134 | ||||||
| Equipment repairs |
and replacements | 1,199 | 1,199 | 247 | |||
| Training | 610 | 610 | 1,518 | ||||
| HQ costs | |||||||
| Rent/Management | Fees | 2,959 | 2,959 | 3,718 | |||
| Maintenance | 5,559 | ||||||
| Insurance | 4,093 | 4,093 | 5,169 | ||||
| Water | 1,571 | 1,571 | 790 | ||||
| Telephone | 1,478 | 1,478 | 1,375 | ||||
| Electricity/Gas Other operating costs Depreciation ofmotor vehicles Depreciation ofequipment Gain on disposals |
7,320 4,505 10,452 3,009 ~4967, 41,770 |
7,320 4,505, 10,452 3,009 ~4967, 41,770 5,991 3,358 10,192 4,710 49,583 |
|||||
| Payments for generating |
funds | 30 | 30 | ||||
| 30 | 30 | ||||||
| 4 | GOVERNANCE COSTS |
||||||
| 2022 | 2021 | ||||||
| E | |||||||
| Bank interest | and commission | 143 | |||||
| Professional | fees | ||||||
| Independent | examiner | 480 | 615 | ||||
| 623 | 615 | ||||||
| 5 | NE'T MOVEMENT | IN FUNDS FOR THE PERIOD | |||||
| Net movement in |
funds | for the period is stated after charging | depreciation | ||||
| 2022 E |
2021f | ||||||
| 27,457 | 10,184 |
| TANGIBLE FIXEDASS | ETS | ||||||
|---|---|---|---|---|---|---|---|
| Freehold | land | Motor | |||||
| 8 buildings f |
vehicles F |
Equipment f |
Total f |
||||
| Cost/valuation | |||||||
| At 1 January 2022 | 191,516 | 50,959 | 23,548 | 266,023 | |||
| Additions | 1,301 | 3,691 | 4,992 | ||||
| Disposals | (72,500) | (12,192) | (84,692) | ||||
| As at 31 December | 2022 | 119,016 | 52,260 | 15,047 | 186,323 | ||
| Accumulated de reciation |
|||||||
| At 1 January 2022 | 15,042 | 19,421 | 34,463 | ||||
| Charge for the year | 10,452 | 3,009 | 13,461 | ||||
| Eliminated on disposals |
(12,192) | (12,192) | |||||
| As at 31 December 2022 | 25,494 | 10,238 | 35,732 | ||||
| Net book value | |||||||
| At 31 December 2022 | 119,016 | 26,766 | 4,809 | 150,591 | |||
| At 31 December 2021 | 191,516 | 35,917 | 4,127 | 231,560 | |||
| DEBTORS AND PREPAYMENTS | |||||||
| 2022 | 2021 | ||||||
| HMRC - Gift aid | |||||||
| Prepaid Insurance |
1,076 | 847 | |||||
| Other - Building Management |
Fees | 341 | 341 | ||||
| 1,417 | 1,188 | ||||||
| CASH AT BANK AND IN HAND | |||||||
| 2022f | 2021 | ||||||
| HSBC current account | 11,697 | 30,533 | |||||
| HSBC deposit account | 158,178 | 30,849 | |||||
| Scottish Widows 7-day account | 36,346 | 36,269 | |||||
| PayPal | 122 | 751 | |||||
| 206,343 | 98,402 | ||||||
| CREDITORS DUE WITHIN ONE YEAR | |||||||
| 2022f | 2021f | ||||||
| Event entry fees received | in advance | ||||||
| Professional fees | 480 | 615 | |||||
| 480 | 615 |
| Net | ||||||
|---|---|---|---|---|---|---|
| incoming | ||||||
| resources/ | ||||||
| Brought | unrealised | Carried | ||||
| forward E |
gainsf | Transfers E |
forward E |
|||
| Restricted funds | ||||||
| Screwfix Base Maintance | Grant | 2,178 | 2,178 | |||
| Water Fund | 115 | 115 | ||||
| New Vehicle | Fund | |||||
| 2,293 | 2,293 | |||||
| Unrestricted | funds | |||||
| Fixed asset | reserve | 231,560 | (80,969) | 150,591 | ||
| Operational | reserve | 60,000 | 60,000 | |||
| General reserve | 36,682 | 108426 | 145,108 | |||
| 328,242 | 27,457 | 355,699 | ||||
| Total funds | 330,535 | 27,457 | 357,992 |