## ## ## ## ## ## ## ## ## ## ## ## ## # ## ## ## |13th July 2022 to|31s|tMarch 20|23|||| |---|---|---|---|---|---|---| |||||Restricted|Unrestricted|Total| |||||funds|funds|funds| |||||13/07/22 to|13/07/22 to|13/07/22 to| |||||31/03/23|31/03/23|31/03/23| ||||Notes|||| |Income:||||||| |Donations
and legacies|||[2]|16,581|48,555|65,137| |Charitable
activities|||[3]|4,750|11,268|16,018| |Other trading
activities|||[41||975|975| |Tote I Income||||21,331|60,798|82,130| |Expenditure:||||||| |Expenditure
on raising||funds|(5[||600|600| |Charitable
activities|||[6]|15,027|14,369|29,396| |Total Expenditure||||15,027|14,969|29,996| |Net Income
/ (Expenditure)||||6,304|45,829|52,134| |Transfers
between|funds|||||| |Net Movement
in Funds||||6,304|45,829|52,134| |Total funds brought|forward|||||| |Total funds carried|forward|||6,304|45,829|52,134| |As at 3|1st March 2023||| |---|---|---|---| ||||2023| |||Notes|8| |Fixed Assets||[7]|| |Current|Assets||| |Cash at|bank and on hand||52,172| |Debtors|and prepayments|[8]|358| ||||52,530| |Current|Liabilities||| |Creditors|and accruals|[9]|396| |Total Current Liabilities|||396| |Net Current Assets|||52,134| |Net Assets|||52,134| |The funds ofthe charity:|The funds ofthe charity:||| |---|---|---|---| |Unrestricted|funds:||| |General funds||[8]|38,329| |Designated|funds|[8]|7,500| |Restricted|funds|[8]|6,304| ||||52,134| ## ## |[1] Principal
Accounting
Policies|[1] Principal
Accounting
Policies||||| |---|---|---|---|---|---| |The pnnmpal
accounting
poliaes adopted
in the preparation
of the financial statements
are set out below.|||||| ||The finanmal
statements
have been prepared
in accordance
with the Accounting
and Reporting
by Chanties:||||| ||Statement of Recommended
Practice applicable
to chanties
preparing
their accounts
in accordance
with the||||| ||Financial
Reporting
Standard
applicable
in the UK and Republic of Ireland
(FRS 102)(effective
1 January|2015),|||| ||as amended
by Update
Bulletin
1 issued
on 2nd February 2016, and the Charities
Act 2011.||||| ||Fnends of Eastville
Park meets the definition
of a public benefit entity under FRS 102 Assets and liabilities||||| ||are initially recognised
at historical cost or transaction
value unless otherwise
stated
in the relevant
accounting||||| ||policy note(s).||||| |(b)|Pre
aration ofthe accounts on a
oin
concern basis||||| ||The chanty's
balance sheet at 31st March 2023 is in surplus,
and funding
has been secured
for upcoming||||| ||achvities
of the charity.
No activities are planned
without
income to support
them. Therefore the trustees are||||| ||satisfied
that the charity remains
a going concern
on an ongoing
basis.||||| |(c)|Income||||| ||Income
is recognised
when
the charity has entitlement
to the funds,
any performance
conditions
attached|to||the|| ||items of income have been met,
it is probable
that the income
will be received and the amount
can be measured||||| ||reliably||||| ||Income from grants
is recognised
when the charity has entitlement
to the funds, any performance
conditions||||| ||attached
to the grants have been met,
it is probable
that the mcome
will be received
and the amount
can|be|||| ||measured
reliably and is not deferred.||||| ||Income received
in advance of activities
is deferred
until the criteria for income recognition
have been met.||||| |(d)|Donated
services and facilities||||| ||Donated
professional
services and facilities are recognised
as income when the charity has control over the||item,||| ||any conditions
assomated
with the donated
item have been met, the receipt of economic benefit from the|use by|||| ||the chanty is probable
and that economic benefit can be measured
reliably. There were no such donations||dunng||| ||the year in question.
In accordance
with the Chariities SORP (FRS 102),the general
volunteer
time of trustees||||| ||and volunteers
is not recognised
with any monetary
value||||| |(e)|Interest
receivable||||| ||Interest on funds
held on deposit
is included
when
receivable
and the amount
can be measured
reliably by||the||| ||charity,
this is normally
upon
notification
ofthe interest
paid or payable
by the Bank.
*||||| ||[i] Unrestncted
funds are available
for use at the discretion
ofthe trustees
in furtherance
of the general||||| ||obiectives of the charity.||||| ||[s] Designated
funds are unrestricted
funds set aside by the Management
Committee
for particular
purposes||||| ||[iii] Restricted funds are subjected
to restrictions
on their expenditure
imposed
by the donor or through
the|terms|||| ||of an appeal.||||| |(g)|~Ex enditure||||| ||Expenditure
is recognised
once there
is a legal or constructive
obhgation
to make a payment
to a third party,|||it is|| ||probable
that settlement
will be required
and the amount
of the obligation
can be measured
reliably
Expenditure||||is| ||classified
under the cost against the activity for which the expenditure
was incurred,
under the following
activity||||| ||headings||||| ||[i]Costs of raising funds compnse
the costs associated
with attracting
voluntary
income and the costs of trading||||| ||for fundraising
purposes
There were no such costs during
the year in question.||||| ||[iil Chantable
expenditure
compnses those costs incurred
by the charity
in the dekvery of its activities and||||| ||services for its benefimanes
It includes
both costs that can be allocated
directly to such activities,
and those||||| ||costs of an indirect
nature necessary
to support
them.||||| ||[si] Other expenditure
represents
those items not falkng
into any other heading.
There were no such costs|dunng|||| ||the year
in question.||||| |(h)|Allocation
of su
ort costs||||| ||Support costs are those functions
that assist the work of the charity but do not directly undertake
chantable||||| ||activities. These include
office costs, finance, personnel,
payroll and governance
costs which support
the||||| ||chanty's
chantable
activities.||||| |(i)|Taxation||||| ||The charity is exempt
from tax on income and gains falling
within
section 505 ofthe Taxes Act 1988or Section||||| ||252 ofthe Taxation of Chargeable
Gains Act 1992to the extent that these are apphed
to its chantable
objects.||||| |(j)|Fixed Assets||||| ||Tangible
fixed assets are wntten
off over the expected
useful
life of the asset, at 25% per annum
on the reducing
balance
method.
Individual
items costing less than f500 are not treated as fixed assets.||||| ## ## ## |[2]|income from donations|income from donations|income from donations||||2023|2023|2023| |---|---|---|---|---|---|---|---|---|---| ||||||||Restncted|Unrestncted|Total| ||||||||f||| ||Donation
from Friends|||of Eastville||Park|16,581|47,036|63,617| ||unincorporated|association|||||||| ||Other donations|||||||1,520|1,520| ||||||||16,581|48,555|65,137| ||||||||2023|2023|2023| |[3]|Income from charitable|||activities|||Restncted
f|Unrestncted
f|Totalf| ||Grants||||||||| ||Quartet
Community||Foundation||||4,500||4,500| ||Other grants||||||250||250| ||Total grants||||||4,750||4,750| ||Lettings|||||||6,089|6,089| ||Fees for activities|||||||987|987| ||Sales of refreshments|||||||4,192|4,192| ||Total income from|charitable|||activities||4,750|11,268|16,018| ||Income from|trading|activities|activities|||975|975| |---|---|---|---|---|---|---|---|---| ||||||||975|975| |[5]|Ex enditure|on raisin||funds||||| ||Costs of non-chantable|||trading|activities|600||| ## |13t|h July 2022 to 31st|h July 2022 to 31st|March 202|3|| |---|---|---|---|---|---| |[6]|Anal
sis ofex enditure||on chantable|activities|| ||||||2023| ||Direct costs||||6| ||Activity costs||||1,588| ||Repairs and maintenance||||7,910| ||Park improvements*||||14,000| ||Premises costs||||1,430| ||Donation
to bowling|club|||1,108| ||Donation
to Bristol Refugee Festival||||556| ||Costs of refreshments||||2,371| ||Total direct costs||||28,964| ||||||f| ||Accountancy||||240| ||Fee for Independent|Examination|||192| ||Total support
costs||||432| ||Total chantable
expenditure||||29,396| ## |13t|h July 2022 to31stMarch 2023|h July 2022 to31stMarch 2023|h July 2022 to31stMarch 2023|||||| |---|---|---|---|---|---|---|---|---| |(8]|Movements
in Funds 2022-23|||Balance at||||Balance at| |||||13/07/2022|Income|Expenditure|Transfers|31/03/2023| ||Restncted funds:|||||||| ||Defibnllator||||2,231|(48)||2,183| ||Park bench||||350|||350| ||Warm Spaces||||4,330|(979)||3,351| ||Quartet
Nature
Subgroup||grant||420|||420| ||Old swimming
pool||||5,000|(5,000)||| ||Playpark||||9,000|(9,000)||| ||Total Restricted|Funds:|||21,331|(15,027)||6,304| ||Unrestricted
Funds.|||||||| ||Designated
Funds.|||||||| ||Contingency
Fund||||||7,500|7,500| ||Total Designated|Funds|||||7,500|7,500| ||General
Funds||||60,798|(14,969)|(7,500)|38,329| ||Total Unrestricted|Funds.|||60,798|(14,969)||45,829| ||Total Funds.||||82,130|(29,996)||52,134| ##