dns accountants
Queens Coun 9-17 Eastern Road, Q
Rof0rd. RMI 3NH
dns
• accountants
TeL 01702 870 025 9
romford@dnsaccountants.co.uk
vMw.dn5accountants.co.uk/romlord •
31 March 2023
63-66 HAThON GARDEN
FIFfH FLOOR
SUITE 23
LONDON
ECIN 8LE
Adapt Peacebuilding
Dear Leo,
Accounts for Perlod ended 31/0312023
Please find attached final accounts for Bird Watchers Society for the period ended 3110312023
[includlng filletedlabbreviated accounts if appropriate}.
Please revlew the attached carefully and If you are happy that the accounts can be approved please
print out a set of each of the attached documents, obtain appropriate signatures at the foot of each
Balance Sheet [and Directors Report, if relevant] and return the signed documents to thls offlce.
Please do not hesitate to contact us if you have any queries.
Yours slncerely,
DNS ACCOUNTANTS
Suite 5. Weston Chambors
Southend-on-sea. SS11AT
CwryanyNL¢rOer.' 11478920 | VAT lkntsr.. 354933185
IlegsiwedCTriwAd*ess'.&Hte 5West(xl Char(thrsiBlockAI,WÈston Roa4
FINALIST
FINAIIST
FIIIALIST
## **ADAPT PEACEBUILDING**
## **Charity No. 1198401**
## **Trustee’s Report and Unaudited Accounts**
**31 March 2023**
Page 2
## **Trustees Annual Report**
The trustee, who is also a director of the charity for the purposes of the Companies Act 2006, presents their report with the audited financial statements of the charity for the year ended 31 March 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Charity No. 1198401**
## **Registered Office**
63-66 HATTON GARDEN FIFTH FLOOR SUITE 23 LONDON EC1N 8LE
## **Director and Trustee**
The Director of the charitable company are its Trustee for the purposes of charity law. The following Director and Trustee served during the year:
## **Ced de Coning**
**Daiana Carolina Gonzalez Rubio**
**May Sabe Phyu**
**Danny Burns**
**Erik Kikuchi**
## **Statement of trustee's responsibilities in relation to the financial statements**
The Trustee is responsible for preparing the Trustee's annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the Trustee to prepare financial statements for which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, for the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; state whether applicable UK accounting standards have been followed,
- subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is
- inappropriate to presume that the charity will continue in business.
Page 3
The Trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Statement of disclosure of information to Independent Examiner**
So far as the trustees are aware, there is no relevant audit information of which the charities independent examiner are unaware and each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant information and to establish that the charities independent examiner are aware of that information. The above report has been prepared in accordance with the provisions applicable to companies subject to the charities regime as set in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
31 March 2023
Page 4
TA
AdvisorUK
O Queen5 Court 9-17, Eastern Road,
Romford, RMI 3NH
0203 538 1276
info@taxadvisoruk.com
v.taxadvisoruk.com
Independent examiner's report on the accounts
Report to the trustees.. ADAPT PEACE8UILDING
Charlty No: 1198401
On accounts for the year ended: 28-03-2023
I report to the trustees on my examination of the accounts of the above charity 1.the Trust~} for the
vear ended 3110312023.
Responsibilities and basis of report
As the charlty'5 trustees, you are responsible for the pParation of the accounts In accordance wlth
the requirements of the Charities Act 20111-the Act").
I report in respect of my examination of the Trust's accounts carried out under settion 145 of the
2011 Act and in carrying out my examination, I have followed all the applrcable Direction5 given bv
the Charlty CommissSon under sethon 14515llbl of the Art.
Independent examiner's statement
The charltVs Bross income exceeded £250,IXM) and l am quallfied to undertake the examlnation bv
belng a quallfled member of AsSOCiJtton of terhfled Chartered Accountants IACCAI.
I have completed my examination. I conflrm that no material matters have come to my attentton In
connectlon with the examlnatlon lother than that disclosed below ') which gives me cause to believe
that In, any materlal respect:
the accountlng records were not kept in accordance with section 130 of the Charldes Act; 01
the accounts did not accord with the accounting record5,' or
the accounts did not comply with the applicable regulMentS concerning the form and
content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other
than any requirement that the accounts give a 'true and fair. view whlch is not a matter
considered as part of an independent examination.
I have no concerns and have come acr055 no other matter5 in connectSon with the examinatlon to
which attention should be drawn in this report in order to enable a proper UndetandIng of the
accounts to be reached.
Muhammad Ather FCCA
TaxAdvisor UK
Date: 31
Qucens C.i)ILri 11.1 i. E.Isicrrt Road
Signatures:
INSTITUTE OF
FINANCIAL
ACCOUNTANTS.
Registered to (arry on CllancY and tsxatw)n Myk in Untt*l Kingdo regufated for the range of a(tivlllÈs as
PÈTgutdelineof InstittrteoFAnaTrci31 Accountsnts.TaxAdw50rUK 15 trading namethèt is owned and managed by
MuharnThad AthÈiassole practitioner.RegiSteredoffitr is 11 Austen Rohd Basildon, SS14 3RZ.
**----- Start of picture text -----**
Section A Receipts and payments
Unrestricted Restricted
Total funds Last year
funds funds
to the nearest to the nearest £ to the nearest
to the nearest £
£ £
A1 Receipts
Receipts and Grants 92,629 154,579 247,208 -
- - - -
Sub total (Gross income for
AR) 92,629 154,579 247,208 -
Total receipts 92,629 154,579 247,208 -
A3 Payments
Staff Training
20,374 - 20,374 -
Travel Cost
15,463 - 15,463 -
Rent
5,767 - 5,767 -
Wages & Salaries
37,946 - 37,946 -
IT Costs
1,788 - 1,788 -
Accountancy Cost
1,076 - 1,076 -
HU Grants
- 115,504 115,504 -
Legal & Professional Cost
3,753 - 3,753 -
Telecoms
27 - 27 -
Subscriptions
32 - 32 -
Bank Fee
669 - 669 -
Sundry Cost
3,156 - 3,156 -
Total payments 90,051 115,504 205,555 -
Net of receipts/(payments) 2,579 39,075 41,653 -
A5 Transfers between funds - - - -
A6 Cash funds last year end - - - -
Cash funds this year end 2,579 39,075 41,653 -
**----- End of picture text -----**
Page 6
## **Section B Statement of assets and liabilities at the end of the period 31 March 2023**
|**Categories**
**B1 Cash funds**
**B2 Other monetary**
**assets**
**B3 Investment assets**
**B4 Assets retained for**
**the charity’s own use**
**B5 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|
|---|---|---|---|
||Cash at Banks|**2,579**|**39,075**|
||**_Total cash funds_**
(agree balances with receipts
and payments account(s))
**Details**|**-**
**2,579**
OK
**Unrestricted**
**funds**
**to nearest £**|**-**|
||||**-**|
||||**39,075**|
||||OK|
||||**Restricted**
**funds**
**to nearest £**|
|||**-**|**-**|
|||**-**|**-**|
||**Details**|**-**
**Fund to which asset**
**belongs**|**-**|
||||**Cost (optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||**Details**|**Fund to which asset**
**belongs**|**-**|
||||**Cost (optional)**|
||||**-**|
||||**-**|
||**Details**|**Fund to which**
**liability relates**|**-**|
||||**Amount due**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
**Signed by one or two trustees on behalf of all the trustees**
## **Signatures**
## Danny Burns
27 February 2024
Page 7
## **Notes to the Accounts**
## **For the year ended 31 March 2023**
## **1. Accounting Polices**
## **Basis of Preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.
Page 8
Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets
Gains/(losses) on investment assets
This includes any gain or loss on the sale of investments
## **Expenditure**
Expenditure is recognized on an accruals basis. Expenditure includes any VAT which Recognition of cannot be fully recovered, and is reported as part of the expenditure to which it expenditure relates.
These comprise the costs associated with attracting voluntary income, fundraising Expenditure on trading costs and investment management costs. raising funds These comprise the costs incurred by the Charity in the delivery of its activities and Expenditure on services in the furtherance of its objects, including the making of grants and charitable activities governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Leasehold property 10% Straight line
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Page 9
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognized where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognized at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Page 10