## **The Charles Gardner Memorial Fund**
## **Trustees Annual Report and Accounts for the year ended 31 March 2022**
**Michael J Morris FCA Chartered Accountant 83 Little Bushey Lane Bushey Herts WD23 4SD**
## **The Charles Gardner Memorial Fund**
## **Trustees Annual Report and Accounts for the year ended 31 March 2022**
|**CONTENTS**|**PAGE**|
|---|---|
|Trustees Annual Report|1|
|Accountant's Report|2|
|Income & Expenditure Account|3|
|Balance Sheet|4|
|Notes to the Accounts|5|
## **The Charles Gardner Memorial Fund**
## **Trustees Annual Report and Accounts for the year ended 31 March 2022**
It's address is at: C/O Christ Church Roxeth Hill, Harrow, Middx, HA2 0JN
The Charity trustees during the year to 31 March 2022 were
Rev S Durrant M Hissey Esq. Mrs E Rankin C. Scowen Esq.
or institutions for promoting the moral and physical welfare of the boys and lads of Roxeth and Harrow and the neighbourhood adjoining, and of providing such lads with healthy recreation and amusements, such income un existing conditions to be applied to the maintenance of the Roxeth and Harrow Company of the Church Lads' an Girls' Brigade.
various local organisations to cover its annual outgoings.
______________________ Rev S Durrant Trustee
On behalf of the board of trustees
1
## **The Charles Gardner Memorial Fund**
## **Independent Examiner’s Report to the Trustees of The Charles Gardner Memorial Fund**
I report on the accounts of the Trust for the year ended 31 March 2022, which are set out on pages 3 to 5
## Respective responsibilities of trustees and examiner
The charity 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 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (under section 43(3)(a) of the 1993 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the 1993 Act); and
- to state whether particular matters have come to my attention.
## Basis of independent examiners report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 I do not express an audit opinion on the view given by the accounts.
## Independent examiners 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 41 of the 1993 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
______________________Michael J Morris FCA 83 Little Bushey Lane Chartered Accountant. Bushey Herts WD23 4SD
2
## **The Charles Gardner Memorial Fund**
## **Income and Expenditure Account for the year ended 31 March**
|**Income**
Dog Club
Occasional Letting
Hall
Welldon Park Kids Club
**Cottage Income**
Elm Rent
Warren Rent
**Add Council Grant**
**Council Tax Refund**
**Expenses**
Rates & Water
Gas & Electricity
Telephone
Cleaner/Cleaning Materials
Repairs & Maintenance
Refuse Collection
Insurance
Accountancy & Bookkeeping Fees
**Excess of Income**|**2022**
**2021**
£
£
£
£
57
445
520
300
4,171
250
4,451
2,094
9,199
3,089
13,800
13,800
11,075
7,350
24,875
21,150
34,074
24,239
0
25,000
3,573
0
37,647
49,239
6,578
2,981
3,402
3,656
574
535
3,621
3,832
12,025
19,229
752
564
3,539
3,306
1,455
1,780
31,946
35,883
**5,701**
13,356|**2022**
**2021**
£
£
£
£
57
445
520
300
4,171
250
4,451
2,094
9,199
3,089
13,800
13,800
11,075
7,350
24,875
21,150
34,074
24,239
0
25,000
3,573
0
37,647
49,239
6,578
2,981
3,402
3,656
574
535
3,621
3,832
12,025
19,229
752
564
3,539
3,306
1,455
1,780
31,946
35,883
**5,701**
13,356|
|---|---|---|
||||
|||13,356|
2022
**----- Start of picture text -----**
The Charles Gardner Memorial Fund
Balance Sheet as at 31 March 2022
Note 2022 2021
£ £
Tangible Fixed Assets 3 418,173 418,173
Current Assets
Cash at Bank 41,847 35,520
Sundry Debtors and Prepayments 595 1,006
42,442 36,526
Current Liabilities
Deposits 1,000 1,000
Sundry Creditors 675 460
1,675 1,460
Net Current Assets 40,767 35,066
Total Net Assets 458,940 453,239
Represented by:
General Purposes Fund
Balance brought forward 453,239 439,883
Surplus for the Year 5,701 13,356
458,940 453,239
**----- End of picture text -----**
……………………………….C Scowen Esq -- Trustee On behalf of the Board of Trustees
4
## **The Charles Gardner Memorial Fund**
## **Notes to the Accounts – 31 March 2021**
- 1 Accounting Policies These Accounts have been prepared in accordance with:
- (a) the Charities SORP (Statement of Recommended Practice: “Accounting by Charities”) and accounting standards applicable to the smaller charity; (b) the Charities Act; and (c) the historic cost basis of accounting, except for the charities properties whi have been included at revalued amounts.
- 2 Income and expenditure which have been accounted for on an accruals basis is net of value added tax.
. 3 The following freehold properties were donated to the Charity:
Brigade Warren Elm Hall Cottage Cottage Total 1 April 2020 & 31 March 2021 £ 288,173 £ 65,000 £ 65,000 £ 418,173 Cost & Valuation
5
ich
i Stated