OpenCharities

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2022-09-30-accounts

Pages
Trustees'AnnualReport 2to3
lndependentExaminer'sReport 4
Statement ofFinancialActivities 5
Summarylncome and Expenditure Account 6
Balance Sheet 7
Notesto the Accounts 8to12
DetailedStatementofFinancialActivities 13to 14

forthe period ended30Septe mber2022
Unrestricted
funds Totalfunds
2022 2022
Notes e E
lncome andendowments
from:
Donations and legacies 3 77s 125
Charitable activities 4 28,070 28,070
lnvestments 5 13 13
Other 6 77,984 7\944
Total 100,192 100,192
Expenditure on:
Charitableactivities 7 76,654 76,654
Other 8 72,791 72,797
Total 29,445 29,445
Net gainson investments
Net income 70,747 70,747
Transfersbetween funds
Net income beforeother
gains/(losses)
70,747 70,747
Othergainsandlosses
Netmovementinfunds 70,747 70,747
Reconciliation offunds:
Total funds carriedforward 70,747 70/4?
2022
E
lncome 100,179
lnterestandinvestment income 13
Grossincomefor the period 100,192
Expenditure 29,445
Total expenditurefor theperiod 29,445
Nct income before tax fortheperiod 70,747
Net incomefor the period 70,747

The lsleofElyFederation ofWomen's lnstitutesCIO
Ealance Sheet
at30September2022
CompanyNo.CE026347 Notes 2022
t
Currentassets
Debtors 10 1,950
Cashatbank andin hand 71,150
73,100
Creditorsi Amount falling duewithinoneyear 11 {2,3s3)
Netcurrentassets 70,747
Totalassetslesscurrent liabilities 70,747
Netassetsexcluding pensionassetorliability 70,747
Total netassets 70,747
TheIunds of thecharity
Restricted funds t2
Unrestricted funds t2
Generalfunds 70,747
10,747
Reserves 12
Total funds 70,747

Fundaccounting
Unrestricted funds These are availableforuse atthe discretion of the trusteesinfurtherance ofthe
general objects of the charity.
Designatedfunds These areunrestricted funds earmarkedbythe trusteesforparticularpurposes.
Revaluationfunds These areunrestricted funds which includearevaluation reserve representingthe
restatementof investmentassetsattheirmarketvalues,
Restrictedfunds These are availableforusesubjecttorestrictions imposedbythe donororthrough
terms ofan appeal.
lncome
Recognitionof lncomeisincludedinthe Statement ofFinancialActivities(SoFA)whenthecharity
income becomesentitled to,andvirtuallycertaintoreceive,theincomeandthe amountof
theincomecan be measuredwithsufficientreliability.
lncomewithrelated Where incomehasrelated expenditure the income and related expenditureis
expenditure reportedgross intheSoFA.
Donationsand Voluntaryincome receivedbyway of grants, donationsandgiftsisincludedinthe
legacies theSoFAwhen receivableandonlywhen thecharityhasuncond itionaI
entitlementtotheincome.
Taxreclaims on lncomefromtaxreclaimsisincludedintheSoFAat thesametimeasthe
donationsandgifts gift/donationto whichitrelates.
Donated services These areonly includedinincome(withanequivalentamountinexpenditure)
andfacilities wherethebenefittothe Charityisreasonablyquantifiable,measurableand
material.
Volunteerhelp Thevalue ofanyvolunteerhelp receivedisnot includedintheaccounts.
lnvestment income Thisisincludedintheaccountswhen receivable.
Gains/(losses)on Thisincludesany gainorlossresultingfromrevaluing investmentstomarketvalue
revaluation of fixed attheendof the year.
assets
Gains/(losses) on Thisincludesany gainorlossonthesaleof investments.
investmentassets

Expenditure
lsleofElyFederation
stotheAccounts
ofWomen'slnstitutesCIO
Recognitionof Expenditureisrecognisedonan accruals basis.Expenditureincludes anyVATwhich
expenditure cannotbefullyrecovered,andisreportedaspart of the expendituretowhichit
relates.
Expenditureon Thesecomprise thecosts associatedwithattractingvoluntaryincome, fundraising
raisingfunds tradingcosts andinvestment managementcosts.
Expenditureon Thesecomprise thecostsincurredbytheCharity inthe delivery of its activitiesand
charitable activities services inthe furtherance ofitsobjects, includingthemakingofgrants and
governancecosts.
Grants payable Allgrantexpenditureisaccountedforonanactualpaidbasisplusan accrualfor
grantsthathave beenapprovedbythe trustees at theendof the year but not yet
paid.
Governance costs Theseinclude thosecosts associatedwithmeeting theconstitutionalandstatutory
requirements of theCharity,includinganyaudit/independentexaminationfees,
costslinked to the strategic management of thecharity, together withashareof
other administrationcosts.
Other expenditure These aresupportcostsnot allocatedtoaparticular activity.

3 lncomefrom donationsandlegacies
Unrestricted Total
2022
f E
GeneralDonations 725 t25
125 125
4 lncomefrom charitable activities
Unrestricted Total
2022
E E
AffiliationFees 16,393 16,393
Federation Activities 7,O82 7,O82
Federation Services 4,595 4,59s
28,O70 28,O70
5 lncomefrom investments
Unrestricted Total
2022
E e
BanklnterestReceived 13 13
13
6 Other income
Unrestricted Total
2022
E e
SurplusfromoldWomen's
lnstitute
71,984 7t,984
77,944 71,984
7 Expenditure oncharitable activities
Unrestricted Total
2022
f.
Expenditure onchdritdble
octivities
AffiliationFees 8,618 8,618
FederationActivities 3,674 3,674
FederationServices 4,362 4,362
76,654 76,654

8 Otherexpenditure
Unrestricted Total
2022
f E
Costsforold Women's
319 319
lnstitute
Employee costs 125 725
Motorandtravelcosts 186 186
Premises costs 7,500 7,500
Generaladministrativecosts 3,467 3,461
Legalandprofessionalcosts 7,200 1,200
72,79L 72,797
9 Staffcosts
2022
Salaries and wages 125
725
Noemployee received emolumentsinexcessoft50,000
10 Debtors
2022
f
Prepayments andaccrued income 1.950
1,950
11 Creditors:
amounts falling duewithinoneyear
2022
E
Other creditors 1,153
Accruals 1,200
2,353
12 Movementinfunds
lncoming
resource5
(including
other
gains/losses
Resources
expended
At30
5eptember
2022
)
E f. f.
Restricted funds:
Unrestrictedlunds:
Generalfunds 100,192 (29,445170,747
Total funds 100,t92 129,44s)70,747

13 Analysisofnetassetsbetweenfunds
Unrestricied
Total
funds
e E
Netcurrentassets 70,74? 70,747
7qr4, 7q747
14 Reconciliation of netdebt
At30
September
cashflows 2022
e
Cashandcashequivalents 7L,L5O 71,1S0
71,150
71,150
Netdebt 77,750
7L,ISO
15 Relatedpartydisclosures
Conttollingpdtty
Detailed StatementofFinancialActivities
for theperiodended30September 2022
Unrestricted
funds Totalfunds
2022 2022
E
lncome andendowments from:
Donationsand legacies
GeneralDonations 725 1,25
725 725
Charitable activities
AffiliationFees 16,393 16,393
FederationActivities 7,082 7,O82
FederationServices 4,595 4,595
28,070 28,070
lnvestments
BanklnterestReceived 13 13
13 13
Other
surplusfromoldWomen's
lnstitute
71,,984 17,984
7t,984 77,944
Total income andendowments 100,192 100,192
Expenditure on:
Charitable activities
AffiliationFees 8,618 8,618
Federation Activities 3,674 3,674
Federation Services 4,362 4,362
16,654 16,654
Total ofexpenditureoncharitable
activities
16,654 16,654
Other expenditure
Costsforold Women'slnstitute 319 319
319 319
Employee costs
Salaries/wages 125 725
725
Motorandtravelcosts
Travel and subsistence 186 186
186 186
Premises costs
Rent 7,500 7,500
7,500 7,500

Generaladministrativecosts,
including depreciationand
amortisation
General insurances 1,038 1,038
Stationeryandprinting 1,041 1,O47
Sundry expenses 486 486
Telephone, fax andbroadband 895 896
3,46L 3,461
Legaland professionalcosts
Audit/lndependentexamination
fees
1,200 1,200
1,200 7,200
Total ofexpenditureofothercosts 72,797 t2,797
Totalexpenditure 29,445 29,445
Net gainson investments
Net income 70,747 70,747
Net income beforeother
gains/(losses!
70,747 70,747
OtherGains
Netmovementinfunds 70,747 70,747
Reconciliation offunds:
Totalfunds broughtforward
Total funds carriedforward 70,747 70,747