| fortha year end | ed 31August | 2022 | |||
|---|---|---|---|---|---|
| Unrestrkted | |||||
| funds | Total funds | Total funds | |||
| 2022 | 2022 | 2021 | |||
| Notes | 6 | ||||
| Income and endowments | |||||
| from: | |||||
| Donations and |
legacies | 2,053 | 2,053 | ||
| Other trading | activities | 26,471 | 26,471 | 6,597 | |
| Investments | 1 | 1 | |||
| Other | 664 | ||||
| Total | 29,189 | 29,189 | 6,597 | ||
| Exporugtura on.' | |||||
| Raising funds | 206 | 206 | |||
| Charitable activities |
4,706 | 4,706 | 709 | ||
| Other | 27,041 | 27,041 | 16,600 | ||
| Total | 31,953 | 31,953 | 17,309 | ||
| Net gains on investments | |||||
| Net expenditure | 10 | (2,764) | (2,764) | (10,712) | |
| Transfers between funds |
|||||
| Net expenditure gains/(losses) |
before other | (2,764) | (2,764) | (10,712) | |
| Other gains and | losses | ||||
| Net movement | In funds | (2,764) | (2,764) | (10,712) | |
| Recondlbsdon oFfunds: |
|||||
| Total funds brought forward | 206,006 | 206,006 | 216,718 | ||
| Total funds carried forward | 203,242 | 203,242 | 206,006 |
| Rcodham Community Balance Sheet at 31August 2022 |
Rcodham Community Balance Sheet at 31August 2022 |
Association | |||
|---|---|---|---|---|---|
| Charity No. 276757 | 2022 | 2021 | |||
| 6 | |||||
| ffxed assets | |||||
| Tangible assets | 12 | 182,100 | 186,116 | ||
| 182,100 | 186,116 | ||||
| Current assets | |||||
| Stocks | 13 | 300 | 300 | ||
| Cash at bank and | in hand | 20,998 | 19,590 | ||
| 21,298 | 19,890 | ||||
| Crackers: Amount | falling duo within ono year | 14 | (156) | ||
| Net current assets | 21,142 | 19,890 | |||
| Total assets less current liabilities | 203,242 | 206,006 | |||
| Net assets exduding | pension asset or liabglty | 203,242 | 206,006 | ||
| Total net assets | 203,242 | 2D6.006 | |||
| The funds ofthe charity | |||||
| Restricted funds | 15 | ||||
| Unestrkted funds |
15 | ||||
| General funds | 203,242 | 206,006 | |||
| 203,242 | 206,006 | ||||
| 15 | |||||
| Total funds | 203,242 | ||||
| Approved by the trustees on 23 March 2023 |
| Finandal Reporting Standard applicable in the United Kingdom and Republic o Charities Act 2011. |
Finandal Reporting Standard applicable in the United Kingdom and Republic o Charities Act 2011. |
f | Ir | eland (FRS |
1 | 02) | a | nd | the | |
|---|---|---|---|---|---|---|---|---|---|---|
| Change In basis of accounting orto previous accounts | ||||||||||
| There has been no change to the accounting policies (valuation rules and method |
of accounting) | since | ||||||||
| last year and no changes have been made to accounts for previous years. | ||||||||||
| Fund accounting | ||||||||||
| Unrestricted funds |
These are available for use atthe discretion ofthe trustees | in furtherance | ofthe | |||||||
| general objects ofthe charity. | ||||||||||
| Designated funds |
These are unrestricted funds earmarked by the trustees |
for particular | purposes. | |||||||
| Revaluation funds |
These are unrestricted funds which include a revaluation |
reserve representing | the | |||||||
| restatement ofinvestment assets at their market values. |
||||||||||
| Restricted funds | These are available for use subject to restrictions imposed |
by the donor | or | through | ||||||
| terms of an appeal | ||||||||||
| Income | ||||||||||
| Recognition of | Income Is included in the Statement of Financial Activities |
(SoFA) when | the | charity | ||||||
| income | becomes entitled to, and virtually certain to receive, the |
income and the amount of | ||||||||
| the income can be measured with sufficient reliability. |
||||||||||
| Income with related | Where income has related expenditure the income and |
related expenditure | is | |||||||
| expenditure | reported gross In the SoFA. | |||||||||
| Donations and |
Voluntary income received by way of grants, donations |
and | gifts is included | In | the | |||||
| legacies | the SoFAwhen receivable and only when the Charity has |
unconditional | entitlement | |||||||
| tothe Income. | ||||||||||
| Tax reclaims on | Income from tax reclaims is Included in the SoFAatthe |
same time as the | ||||||||
| donations and gifts |
gift/donation to which it relates. |
|||||||||
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
|||||||||
| and facilifies | where the benefit tothe Charity is reasonably quantifiable, |
measurable | and | |||||||
| material. | ||||||||||
| Volunteer help |
The value ofany volunteer help received Is not included |
in the accounts. | ||||||||
| Investment Income |
This is included in the accounts when receivable. |
|||||||||
| Gains/(losses) on |
This Includes any gain or loss resulting from revaluing investments to market |
value | ||||||||
| revaluation offixed |
at the end ofthe year. | |||||||||
| assets | ||||||||||
| Gains/(losses) on |
This includes any gain or loss on the sale of investments. | |||||||||
| investment assets |
| s tothe A | cc | ounts | ||
|---|---|---|---|---|
| Expenditure Recognitlon expenditure |
of | Expenditure ls recognised on an accruals basis, Expendit ure includes any VAT which cannot be fully recovered, and is reported as part ofthe expenditure to which it |
||
| relates. | ||||
| Expenditure | on | These comprise the costs associated with attracting voluntary |
income, n rais ng |
|
| raising funds Expenditure on charitable activities |
trading costs and investment management costs. Th comprise the costs incurred by the Charity in the ' delive services in the furtherance ofits obJects, including the making |
ry ofits activities and d ofgrants an |
||
| Grants payable | governance costs, All grant expenditure is accounted for on an actual paid basis grants that have been approved by the trustees at the end of |
plus an accrual for the year but not yet |
||
| paid. | ||||
| Governance | costs | These include those costs associated with meeting the constitutional and statutory |
||
| requirements ofthe Charity, Including any audit/independent |
examination fees, |
|||
| costs linked to the strategic management ofthe Charity, together with a share of |
||||
| other administration costs. |
||||
| Other expe | n | diture | These are support costs not allocated to a particular activity. |
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | Total funds | |||||
| 2021 | 2021 | |||||
| E | E | |||||
| Income and endowments | from: | |||||
| Other trading activities | 6,597 | 6,597 | ||||
| Total | 6,597 | 6,597 | ||||
| Expenditure on: | ||||||
| Charitable | activities | 709 | ||||
| Other | 16,600 | 16,600 | ||||
| Total | 17,309 | 17,309 | ||||
| Net | income | (10,712) | (10,712) | |||
| Net Income before other gains/(kesas) |
(10,712) | (10,712) | ||||
| Other gains and losses: | ||||||
| Net | movement | in funds | (10,712) | (10,712) | ||
| Recondllatlon | offunds: | |||||
| Total funds brought forward | 216,718 | 216,718 | ||||
| Total funds carried forward | 2DG,OD6 | 2D6,COG | ||||
| 3 | Income from donations | and legacies | ||||
| Total | Total | |||||
| 2022 | 2021 | |||||
| 6 | g | |||||
| Donations | Received | 2,053 | 2,053 | |||
| 2,053 | 2,053 | |||||
| 4 | Income from other trading activities | |||||
| Unrestricted | Total | Total | ||||
| 2022 | 2021 | |||||
| 26,471 | 26,471 | 6497 | ||||
| 26,471 | 26,471 | 6,597 | ||||
| 5 | Income from investments | |||||
| Unrestrktad | Total | Total | ||||
| 2021 |
| Unrestricted | Total | Total | ||||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| f | ||||||||
| 664 | ||||||||
| 7 | Expenditure | on raising | funds | |||||
| Unrestricted | Total | Total | ||||||
| 2022 | 2021 | |||||||
| f | ||||||||
| Fandraising | trading costs | |||||||
| 206 | ||||||||
| 266 | 206 | |||||||
| 8 | Expenditure | on charitable | activities | |||||
| Unrestricted | Total | Total | ||||||
| 2011 | 2021 | |||||||
| Expenditure | on charitable | |||||||
| activities | ||||||||
| 4,706 | 4,706 | 709 | ||||||
| Gave'manta | costs | |||||||
| 4,706 | 4,706 | 709 | ||||||
| 9 | Other expenditure | |||||||
| Unrestricted | Total | Total | ||||||
| 2022 | 2021 | |||||||
| 5,480 | 5,480 | 1,697 | ||||||
| Employee costs | 141 | 141 | ||||||
| Motor and travel | costs | 512 | 512 | 70 | ||||
| Prenllses costs | 4,727 | 4,727 | 5,709 | |||||
| Amortlsation, depreciation, Impairment, profit/loss on |
42016 | 4,016 | 4,016 | |||||
| disposal of fixed assets | ||||||||
| General administrative | costs | 11,865 | 11,865 | 4,988 | ||||
| Legal and professional | costs | 300 | 120 | |||||
| 27,041 | 27,041 | 16,600 | ||||||
| 10 | aigt expenditure | before transfers | 2022 | 2021 | ||||
| This is stated after charging: | f | f | ||||||
| Depreciation | ofowned | Axed assets | 4,016 | 4,016 |
| 11 | Staff costs | ||||||
|---|---|---|---|---|---|---|---|
| 2022 | ZOZ1 | ||||||
| Salaries and | wages | 141 | |||||
| 141 | |||||||
| No employee | received emoluments | In excess of660,000. | |||||
| 12 | Tangible fixed assets | Furniture | |||||
| Land and | Sports | Fixtures fk | Total | ||||
| buildings | Fadlltles | Fittings | |||||
| Cost or revaluation | |||||||
| At 1September 2021 | 208,608 | 13,018 | 84,763 | 306,389 | |||
| At 31August | 2022 | 205,608 | 13,015 | 54,763 | 306,359 | ||
| Depredation | and | ||||||
| Impairment | |||||||
| At 1September 2021 | 44,376 | 6,300 | 69,597 | 120,273 | |||
| Depreciation | charge for | the | 1,669 | 662 | 1,685 | 4,016 | |
| year | |||||||
| At 31August | 2022 | 6,962 | 71,282 | 124,289 | |||
| Net book values | |||||||
| At 31August | 2022 | 162,563 | 6,056 | 13,481 | 182,100 | ||
| At 31August | 2021 | 164,232 | 6,718 | 15,166 | 186,116 | ||
| 13 | Stocks | ||||||
| 2022 | 2021 | ||||||
| 6 | 6 | ||||||
| Finished goods | 300 | 300 | |||||
| Carrying value analysed | by activities | ZOZZ | 2021 | ||||
| 6 | |||||||
| 300 | 300 | ||||||
| 14 | Creditors: | ||||||
| amounts falling due within one year |
|||||||
| 2022 | 2021 | ||||||
| 6 | E | ||||||
| Loans from trustees | 157 | ||||||
| Accruals | (1) |
| s | s eeementln funds |
|||||
|---|---|---|---|---|---|---|
| Incoming | ||||||
| resources | ||||||
| (Indudlng | Resouri | At31 | ||||
| At 1 5eptemba r |
gains/losses | expended | 2022 | |||
| 2021 | ) | |||||
| estrkted funds: | ||||||
| UnrestItcted funds: |
||||||
| General funds | 206006 | 29,189 | (31,953) | 203,242 | ||
| Total funds | 206,006 | 29,189 | (31,953) | 203,242 | ||
| 16 | Analysis ofnet assets between funds | |||||
| Unrestricted | ||||||
| Total | ||||||
| funds | ||||||
| 6 | f | |||||
| Fixed assets | 182,100 | 182,100 | ||||
| Net current assets | 21,142 | 21,142 | ||||
| 233.242 | 233,242 | |||||
| 17 | Resene(gaaon ofnat debt | |||||
| At 1 | At31 | |||||
| 5eptember | August | |||||
| 2021 | Cosh flows | 2022 | ||||
| E | E | 8 | ||||
| Cash and cash equlualents | 19,590 | 1,408 | 20,998 | |||
| 19,590 | 1,408 | 20,998 | ||||
| Net debt | 19,590 | 1,408 | 20,998 |
| forthe year ended 31Augu | st 2022 | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| 4 | ||||
| Cash fhwvs from operadng acHvttles Net expenditure per Statement ofFinandal |
Activities | (2,764) | (10,712) | |
| Adjustments for: Depreciation ofproperty, plant and equipment |
4,016 | 4,016 | ||
| Dividends, Interest and Increase in stocks |
rents from investments | (665) | (300) | |
| Increase In trade and other payables | 156 | |||
| Net cash prove by/(used |
In) operating activities |
743 | (6,996) | |
| Cash flows from Investing | activities | |||
| Dividends, Interest and |
rents from investments | |||
| Net cash from/(used in) investing activities |
(764) | |||
| Net cash from financing activities | ||||
| Net increase/(decrease) In |
cash and cash equivalents | 1,408 | (7,760) | |
| Cash and cash equivalents | atthe beginning | ofthe year | 19,590 | |
| Cash and cash equivalents | atthe end ofthe | year | 20,998 | (7,760) |
| Components ofcash and cash equiva)ants |
||||
| Cash and bank balances | 20,998 | 19,590 | ||
| 20,998 | 19,590 |
| for the year ended 3 | 1A | ugust 2022 | |||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Total funds | Total funds | |||
| 2022 | 2022 | 2021 | |||
| 6 | 6 | E | |||
| Income and endowments | from: | ||||
| Donations and legacies |
|||||
| Donations Received |
2,053 | 2,053 | |||
| 2,053 | 2,053 | ||||
| Other trading activities | 26,471 | 26,471 | 6,597 | ||
| 26,471 | 26,471 | 6,597 | |||
| Investments | |||||
| 1 | 1 | ||||
| Other | |||||
| 664 | 664 | ||||
| Total income and endowments | 29,189 | 29,189 | 6,597 | ||
| xpenditure on: | |||||
| Costs ofother trading | activities | ||||
| 206 | 206 | ||||
| 206 | |||||
| Total ofexpenditure | on | raising | |||
| funds | |||||
| Charitable activities |
|||||
| 4,706 | 4,706 | ||||
| 4,706 | 4,706 | ||||
| Total ofexpenditure accrues |
on | charitab4 | 4,706 | 4,706 | 709 |
| Other expenditure | |||||
| 5,480 | 5,480 | 1,697 | |||
| 5,480 | 1,697 | ||||
| Employee costs | |||||
| Salaries/wages | 141 | 141 | |||
| 141 | 141 | ||||
| Motor and travel costs | |||||
| Travel and subsistence | 512 | 512 | 70 | ||
| 512 | 512 | 70 | |||
| Premises costs | |||||
| Rates | 858 | 858 | 381 | ||
| Light, heat and power | 2,237 | 2,237 | 3,024 | ||
| Premises cleaning | 1,632 | 1,632 | 908 | ||
| Other premises costs | 1,396 |
| Reedham Community Association |
|||
|---|---|---|---|
| Detailed Statement ofF)nanctal Act)vities | |||
| 4,727 | 4,727 | 5,709 | |
| General administrative costs, |
|||
| including depreciation and |
|||
| amortlsation | |||
| Depreciation ofland and |
1,669 | ||
| buildings Depreciation ofSports Facilities |
662 | ||
| Depreciation ofFurniture |
1,685 | 1,685 | 4,016 |
| Fixtures & Fittings Equipment expensed |
3,424 | 3,424 | |
| Equipment repairs and |
4,909 | 4,909 | |
| maintenance | |||
| General insurances | 1,698 | 1,698 | 2,924 |
| software, rr support and related |
169 | 169 | 414 |
| costs | |||
| Stationery end printing |
361 | 361 | |
| Subscriptions | 647 | 647 | 959 |
| Sundry expenses | 1 | ||
| Telephone, fax and broadband | 657 | 657 | 642 |
| 15,881 | 15,881 | 9,004 | |
| Legal and professional costs |
|||
| Audit/Independent examination |
120 | 120 | 120 |
| fees | |||
| Other legal and professional | 180 | 180 | |
| costs | |||
| 120 | |||
| Total ofexpenditure ofother costs |
27,041 | 27,041 | 16,600 |
| Total expenditure | 31,953 | 31,953 | 17,309 |
| Net gains on investments | |||
| (2,764) | (2,764) | (10,712) | |
| Net expenditure before other gains/(hsses) |
(2,764) | (2,764) | (10,712) |
| Other Gains | |||
| Net movement in funds |
(2,764) | (2,764) | (10,712) |
| Recondllatlon offunds: |
|||
| Total funds brought forward | 206,006 | 206,006 | 216,718 |
| Total funds carried forward | 203,242 | 203,242 | 206,006 |