## **Churches in Ross Community Larder** 

## **Report of the Trustees and Financial Statements** 

**For the Year Ended 31[st] March 2023** 

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**Churches in Ross Community Larder Contents of the Financial Statements Year Ended 31[st] March 2023** 

## **Page Contents** 

- 3 Report of the Trustees 

- 4 Independent Examiner’s Report 5 Statement of Financial Activities 

- 6 Balance Sheet 

- 7 Notes to the Financial Statements 

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## **Churches in Ross Community Larder Report of the Trustees Year Ended 31[st] March 2023** 

The Trustees present their report with the financial statements of the Charity for the year ended 31st March 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by the Charities issued in March 2005 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered Charity number:** 1196586 

**Principal address:** St Mary’s Hall, Church Row, Ross on Wye, HR9 5HP 

## **Trustees** 

Mrs Margaret Mason Rev’d Sean Semple Rev’d Tiffany Jackson Mrs Lindsay Cole Mrs Irene Rothwell Mrs Caroline Bennett Mrs Elizabeth Annie Fisher 

## **Independent Examiner** 

Mrs L Shelley,  Davies Business Consultancy Ltd 63 Norfolk Road, Littlehampton, West Sussex.  BN17 5HE 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT STATUS** 

Trustee recruitment and training Risk Management 

## **OBJECTIVES AND ACTIVITIES** 

Objectives and aims Public Benefit Volunteer recruitment and training 

## **ACHIEVEMENT AND PERFORMANCE** 

Achievements and Performance Long term investments plans 

## **FINANCIAL REVIEW** 

Dissolution of the Charity **Summary and Reserves policy** The Charity has no earned income, all receipts are donations, **Total receipts of funds were £27,945** 

The net result for the year was an **excess of resources expended** of **£9,792** (2022 £3,646) 

## **Approved by order of the board of Trustees on 17 05  2023 and signed on its behalf by** 

Mrs Margaret Mason Chairman and Trustee 

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## **Independent Accountant’s Report to the Trustees of Churches in Ross Community Larder Year Ended 31[st] March 2023** 

We report on the accounts for the year ended 31[st] March 2023 which comprise Profit and Loss Account and Balance Sheet. 

## **Respective responsibilities of trustees and examiner** 

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. 

It is our responsibility to: 

- Examine the accounts under Section 145 of the 2011 Act 

- To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and 

- To state whether particular matters have come to my attention. 

## **Basis of the independent examiner’s report** 

Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below. 

## **Independent examiner’s statement** 

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 130 of the 2011 Act; and 

   - To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act 

Have not been met; or 

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## **Lesley Shelley ACMA** 

Davies Business Consultancy Ltd 63 Norfolk Road Littlehampton West Sussex BN17 5HE 

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## **Churches in Ross Community Larder Statement of Financial Activities Year Ended 31[st] March 2023** 

|Notes|2022/23|2021/22|
|---|---|---|
|**INCOMING RESOURCES**|||
|Voluntary income    2|£27,945|£16,777|
|Other income          3|||
|**Total incoming resources**|£27,945|£16,777|
|**RESOURCES EXPENDED**|||
|Food Costs|£12,143|£6,992|
|Support Initiatives|£0|£0|
|Acts 435|£2,160|£1,590|
|Electricity and Rent|£1,510|£1,300|
|Phone Costs|£144|£134|
|Cleaning costs|£360|£290|
|Miscellaneous costs|£1,836|£2,825|
|**Total resources expended**|£18,153|£13,131|
|**NET INCOMING/(OUTGOING) RESOURCES**|£9,792|£3,646|
|**RECONCILIATION OF FUNDS**|||
|**Total funds brought forward**|£14,178|£10,532|
|**TOTAL FUNDS CARRIED FORWARD**|£23,970|£14,178|



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## **Churches in Ross Community Larder Balance Sheet Year Ended 31[st] March 2023** 

||Notes|||
|---|---|---|---|
|||2022/23|2021/22|
|**FIXED ASSETS**||||
|Tangible assets|4|£0|£0|
|**CURRENT ASSETS**||||
|Debtors|5|£0|£0|
|Cash at bank||£23,970|£14,178|
|**CREDITORS**||||
|Amounts falling due within one year||£0|£0|
|**NET CURRENT ASSETS**||||
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||£23,970|£14,178|
|**NET ASSETS**||£23,970|£14,178|
|**FUNDS**||||
|Unrestricted funds||£23,970|£14,178|
|**TOTAL FUNDS**||£23,970|£14,178|



The financial statements were approved by the Board of Trustees on 17 May 2023 and were signed on its behalf by: 

Mrs Margaret Mason - Trustee 

Mrs Elizabeth Fisher - Trustee 

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**Churches in Ross Community Larder Notes to the Financial Statements Year Ended 31[st] March 2023** 

## 1. **ACCOUNTING POLICIES** 

## **Accounting convention** 

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. 

## **Incoming resources** 

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. 

## **Resources expended** 

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.  Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

There were no fixed assets in the period of accounts, so no depreciation policy needed. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

|2.|**VOLUNTARY INCOME**|**2022/23**|**2021/22**|
|---|---|---|---|
||Donations|£27,945|£16,777|
||Donated services and facilities|£0|£0|
||Total|£27,945|£16,777|
|3.|**INVESTMENT INCOME**|**2022/23**|**2021/22**|
||Deposit account interest|£0|£0|



4. **TANGIBLE FIXED ASSETS** 

There were no fixed assets for the period of accounts. 

5. **DEBTORS** 

There were no debtors in the period of accounts. 

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