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||Only complete<br>ifthe examiner needs to highlight<br>material<br>matters ofconcern|
|---|---|
||(see CC32,Independent<br>examination<br>ofcharity accounts; directions and|
||guidance forexaminersj|
|Give here brief details of||
|any items that the|The charikjjsaccounts confinue tobe prepared<br>on the accruals basis, as|
|examiner wishes to|established<br>in the report for20t9/20.|
|disclose.||
||The opening babrnce on the charib/s<br>investnwnt<br>accounts has been|
||updated to refiect the statements<br>provided<br>by the account provider at that|
||date. This has created aprior year adjustment<br>ofK140,which is immateriaL|
||New assets in the year have been recognised as fixed assets on the|
||balance sheet. Depreciation ofthose assets has continued<br>on the same|
||basis as in the prior year. Assets no longer in existence orwith no|
||realisable vakre have necessarily been writmn oif in the accounts, thus|
||increasing the current year deficit by K6.9k. The underlying<br>in-year deficit is|
||therefore less than Ktk.|
||Most processes seem to be gorxL However, a control weakness<br>exists<br>where internet bankers are able tochange bank account details of|
||suppliem<br>without formal aulhorisalion<br>wid potentially<br>without the trustee|
||noticing.<br>Iunderstand<br>that the charity is inthe process ofmoving bank<br>accounts and this is being addressed<br>as part ofthat change.|
||The trustee should note that in each ofthe three previous yearn,|
||expendihxe has exceeded income. The ongoing pandemic<br>will doubtless|
||have an effect but this appears tobealonger term trend|









||||~|~|I|I|||
|---|---|---|---|---|---|---|---|---|
||||||Restricted||||
||||Unrestricted||income||Total this|Total last|
||||funds<br>8|||funds<br>6|year<br>f|year<br>8|
|Fixed assets|||F01|||F02||F05|
|Intangible assets|||||||||
|Tangible assets||||13,547|||13,547|10,289|
|Heritage assets|||||||||
|Investments|||||||||
||Total|fixed assets||||||'l0,289|
|Current assets|||||||||
|Accrued Income||||17,545|||17,545|15,738|
|Debtors||||14,389|||14,389|715|
|Unity Trust bank - Deposit Account||||15,299|||15,299|14,642|
|Unity Trust Bank - Current Account||||162|||162|8,350|
|Petty Cash in Hand||||35|||35|75|
|CCLA Investments||||48,569||15,700|64,269|62,217|
||Total current assets|||96,0(m||15,700|1.11,700|101737|
|Grad(tom:<br>amounts|falling|due within|||||||
|one year||||14,441|||14,441|4,290|
|Net current assetsl(liabilities)||||81;559||15,700|97,269|97,447|
|Total assets less current liabilities||||95,'l06||16,700|'140,866:|107,736|
|Creditors: amounts|falling|due after|||||||
|one year||||10,575|||10,575||
|Provisions for liabilities|||||||||
|Total net assets or|liabilities|||84,531||15,700|f00c231|107;736|
|Funds ofthe Charity|||||||||
|General Purposes|Fund (repairs fund)|||77,403|||77,403|77,121|
|Unrestdicted<br>Funds|(extraordinaryi|||7,128|||7,128|15,015|
|Restricted<br>Funds (repairs fund)||||||15,700|15,700|15,600|
|||Total funds||||15,709|100431|107,736|