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





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|||||||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|





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|||||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|





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||Accounting<br>policies|||
|---|---|---|---|
||Accounting<br>convention|||
||The financial<br>statements<br>have been<br>prepared<br>in accordance<br>with<br>the charity's<br>[governing<br>document],<br>the<br>Charities<br>Act 2011, FRS 102 "The Financial<br>Reporting<br>Standard<br>applicable<br>in the UK and Republic of Ireland"<br>("FRS 102")and the Charities SORP "Accounting<br>and Reporting<br>by Charities:<br>Statement<br>of Recommended|||
||Practice applicable<br>to charities<br>preparing<br>their accounts<br>in accordance<br>with the Financial<br>Reporting|Standard||
||applicable<br>in the UK and Republic<br>of Ireland (FRS 102)"(effective<br>1 January 2019).The charity|is a Public||
||Benefit Entity as defined<br>by FRS 102.|||
||The charity<br>has taken advantage<br>of the provisions<br>in the SORP for charities<br>not to prepare a Statement<br>of|||
||Cash Flows.|||
||The financial<br>statements<br>have<br>been<br>prepared<br>under<br>the historical<br>cost convention<br>with<br>the exception<br>of|||
||investments<br>which are included at market value, as modified<br>by the revaluation<br>ofcertain assets.|||
|1.2|Going concern|||
||At the time of approving<br>the financial<br>statements,<br>the Trustees<br>have a reasonable<br>expectation<br>that|the charity||
||has adequate<br>resources<br>to continue<br>in operational<br>existence<br>for the foreseeable<br>future.<br>Thus the Trustees|||
||continue<br>to adopt the going concern basis ofaccounting<br>in preparing<br>the financial statements.|||
|1.3|Charitable<br>funds|||
||Unrestricted<br>funds<br>are available<br>for use at the discretion<br>of the Trustees<br>in furtherance<br>of their|charitable||
||objectives.|||
||Restricted<br>funds are subject to specific conditions<br>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<br>when the charity is legally entitled to it after any performance<br>conditions<br>have|been|met,|
||the amounts<br>can be measured<br>reliably,<br>and it is probable<br>that income will be received.|||
||Membership<br>fees are recognised<br>on receipt. There are three types; ordinary,<br>student and honorary.|||
|1.5|Expenditure|||
||Liabilities are recognised as expenditure<br>as soon as there is a legal or constructive<br>obligation<br>committing||the|
||chadity to that expenditure,<br>it is probable<br>that a transfer ofeconomic benefits<br>will be required<br>in settlement||and|
||the amount ofthe obligation<br>can be measured<br>reliably.<br>Expenditure<br>is accounted<br>for on an accruals|basis|and|
||has been classified<br>under<br>headings<br>that aggregate<br>all cost related<br>to the category. Where costs|cannot|be|
||directly<br>attributed<br>to particular<br>headings<br>they have been allocated to activities on a basis consistent<br>with||the|
||use ofresources.|||
|1.6|Fixed asset investments|||
||Fixed asset<br>investments<br>are<br>initially<br>measured<br>at cost and<br>subsequently<br>measured<br>at cost less<br>accumulated<br>impairment<br>losses. The investments<br>are assessed for impairment<br>at each reporting<br>date and||any<br> any|
||impairment<br>losses or reversals<br>of impairment<br>losses are recognised<br>immediately<br>in net income/(expenditure)|||
||for the year.|||
||Cash and cash equivalents|||
||Cash and cash equivalents<br>include cash in hand, deposits<br>held at call with banks<br>and other short-term<br>liquid|||
||investments<br>with original<br>maturities<br>ofthree months or less.|||





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||Legacies|receivable|
|---|---|---|
|4|Charitable|acdviges|



|Restricted|Total|
|---|---|
|funds||
|2023|2022|
|6|6|
|1,000||



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|2023|2022|
|---|---|
|6|6|
|78,322|77,713|



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



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|||||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|





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|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|



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



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|||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<br>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|



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||||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|





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|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|



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