2023-03-31-accounts

		Page
Trustees'report		1-3
Statement oftrustees'	responsibilities
Independent examiner's report
Statement ofgnanciat	activities
Balance sheet
Notes to the financial	statements	8-13

						Unrestricted	Restricted	Total	Unrestricted
						funds	funds		funds
						2023	2023	2023	restated
									2022-
								f	f
l
Donations	and	legacies					1000	1,000
Charitable	activities					78,322		78,322	77,713
Investment	Income					1,478		1,478	1,588
Total income						79,800	1,000	80,800	79,301
~ddll
Expenditure	on	charitable		activities	6	78,201		78,201	48,337
Net gains/(losses)			on investments		10	(6,120)		(6,120)	(427)
Net (expenditure)/income				for the year/
Net movement		in	funds			(4,521)	1,000	(3,521)	30,537
Fund balances		at 1 April		2022		147,872		147,872	117,335
Fund balances		at	31March 2023			143,351	1,000	144,351	147,872

				2923		2022 ~
						restated
			Notes			9
Fixed assets
Investments			12		96,867	101,509
Current assets
Debtors			13	316		4,720
Cash at bank	and in	hand		47,858		41,943
				48,174		46,663
Creditors: amounts		falling due within
orle year			14	(690)		(300)
Net current assets					47,484	46,363
Total assets	less current liabilities				144,351	147,872
Income funds
Restricted funds			15		1,000
Unrestricted	funds				143,351	147,872
					144,351	147,872

	Accounting policies
	Accounting convention
	The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102")and the Charities SORP "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 2019).The charity	is a Public
	Benefit Entity as defined by FRS 102.
	The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of
	Cash Flows.
	The financial statements have been prepared under the historical cost convention with the exception of
	investments which are included at market value, as modified by the revaluation ofcertain assets.
1.2	Going concern
	At the time of approving the financial statements, the Trustees have a reasonable expectation that	the charity
	has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
	continue to adopt the going concern basis ofaccounting in preparing the financial statements.
1.3	Charitable funds
	Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their	charitable
	objectives.
	Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes		and
	uses ofthe restricted funds are set out in the notes to the financial statements.
1.4	Income
	Income is recognised when the charity is legally entitled to it after any performance conditions have	been	met,
	the amounts can be measured reliably, and it is probable that income will be received.
	Membership fees are recognised on receipt. There are three types; ordinary, student and honorary.
1.5	Expenditure
	Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing		the
	chadity to that expenditure, it is probable that a transfer ofeconomic benefits will be required in settlement		and
	the amount ofthe obligation can be measured reliably. Expenditure is accounted for on an accruals	basis	and
	has been classified under headings that aggregate all cost 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 ofresources.
1.6	Fixed asset investments
	Fixed asset investments are initially measured at cost and subsequently measured at cost less accumulated impairment losses. The investments are assessed for impairment at each reporting date and		any any
	impairment losses or reversals of impairment losses are recognised immediately in net income/(expenditure)
	for the year.
	Cash and cash equivalents
	Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid
	investments with original maturities ofthree months or less.

	Legacies	receivable
4	Charitable	acdviges

Restricted	Total
funds
2023	2022
6	6
1,000

2023	2022
6	6
78,322	77,713

			Unrestricted	Unrestricted
			funds	funds
			2023	2022
			6	f
Income	from unlisted	investments	73	106
Interest	receivable		1,405	1,482
			1,478	1,588

				2023	2022
				6	8
Expenditure	on charitable		activities	77,020	47,081
Share ofsupport costs (see note 7)				445	415
Share ofgovernance		costs (see note 7)		736	841
				78,201	48,337

Support	costs
		Support	Governance	2023	Support	Governance	2022
		costs	costs		costs	costs
		8	6		8		8
Insurance		415		415	415		415
Bank charges and
interest		30		30
Audit and	Accountancy		736	736		841
		445	736	1,181	415	841	1,256
Analysed	between
Charitable	activities		736	1,181	415	841	1,256

Unrestricted	Unrestricted
funds	funds
2023	2022
8
(6,120)	(427)

		Listed
		investments
		5
Cost or	valuation
At 1 April	2022	101,509
Valuation	changes	(4,642)
At 31 March 2023		96,867
Carrying	amount
At 31 March 2023		96,867
At 31 March 2022		101,509

Debtors
			2023	2022
Amounts falling due		within one year:	8	2
Trade debtors			220	4,720
Prepayments	and accrued income		96
			316	4,720
Creditors: amounts		falling due within one year
			2023	2022
			2	8
Accruals and	deferred	income	690	300

			Movement		Movement
			in funds		in funds
			Incoming	Balance at	Incoming	Balance at
			resources	I Apra 2022	resources 3t March 2023
				6	6	2
Don	Bryant	Legacy			1,000	1,000

Analysis ofnet assets between funds
	Unrestricted	Restricted	Total	Unrestricted
	funds	funds		funds
	2023	2023	2923	2022
	8	6		6
Fund balances at 31 March 2023 are represented
by:
Investments	96,867		96,867	101,509
Current assets/(liabilities)	46,484	1,000	47,484	46,363
	143,351	1,000	144,351	147,872