OpenCharities

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2024-04-30-accounts

Unrestricted Restricted
Fund Fund
Notes Total Total
2024 2023
lncom€
Donations andIegacies 73,876 74,730 28,555 29,838
lncomefromcharitable activities
Saleof ties and similaritems 498 0 498 517
lnvestment income 2
1,500
o 1,500 364
Total income L5,824 14,730 30,554 30,719
Expenditure
Costsof raisingfunds
Costofgoodssold andothercosts 334 334 369
Expenditure on charitableactivities
Donationsandgrants 3
7,644
44,443 52,O47 t2,925
Totalexpenditure 7,938 44,443 52,381 73,294
Netincoming/(outgoing)resou rces 7,886 129,713]
Netincome/(expenditure)andnet
movementin fundsfor theyear
7,886 129,7731 12L,8271 t7,425
TotalFundsbrought forward s8,108 22,328 80,436 63,011
TransferfromGeneralFundstoRestrictedFunds (8,800) 8,900
Total funds carriedforward 57,194 t,4L5 58,609 80,436

BalanceSheetasat30April 2024
Unrestricted Restricted
Fund Fund
Notes General Total Total
Fund 2024 2023
f f f
Currentassets
Debtors 6
474
0 474 4,49t
StockofTies 437 0 437 769
Cashatbank and inhand 7
56,783
t,4L5 58,198 75,605
Current Liabilities (soo) 0 (s00) (42e1
Total netassets 57,L94 L,415 5&609 80,436
TotalFunds 57,194 1,415 58,609 80,436

1. Princi palaccountingpolicies
Theprincipal accountingpoliciesadopted,judgementsand key sourcesof estimation uncertaintyinthe
preparationofthe financial statementsareasfollows:
(a) Basisof preparation
Thefinancial statementshavebeen preparedin accordancewithAccounting and ReportingbyCharities:
StatementofRecommended Practice applicabletocharitiespreparingtheiraccounts in accordancewiththe
FinancialReportingStandardapplicableintheUKandRepublicof lreland(FRS102)(effectivelJanuary
201s)- (Charities soRP(FRs10?)).
(b) Donationsreceived
Donations received include income tax recovered under thegiftaid scheme.
lncometax recoveredunderthegiftaid schemeisaccountedforonareceivablebasis.
(b) StatementofRecommended Practice applicabletocharitiespreparingtheiraccounts in accordancewitht
FinancialReportingStandardapplicableintheUKandRepublicof lreland(FRS102)(effectivelJanuary
201s)- (Charities soRP(FRs10?)).
Donationsreceived
Donations received include income tax recovered under thegiftaid scheme.
lncometax recoveredunderthegiftaid schemeisaccountedforonareceivablebasis.
(c) Resources expended
Expenditureisincluded onanarccruals basisandincludes anyVATwhich cannotbe recovered,
whichisreportedaspartofthe expendituretowhichitrelates.
Charitable activities
(d) DonationsareapprovedbytheTrustees.
(e) Fundaccounting
Thecharitywillhold restrictedincomefundstoaccountforsituations whereadonor requiresthat
donations mustbespent onasloecificpurposeorwhere fundshavebeenraisedforaspecificpurpose.
Unrestrictedincomefunds comprisethosefunds which the trusteesarefreetouseforanypurposeinthe
furtheranceofthecharitable objectives.
Unrestricted funds includedesignatedfunds where the trusteesattheirdisretionhavecreatedafund
foraspecific purpose.
Details ofthenature andpurposeofeachfundissetoutin note8.
(f) Nocashflowstatementhasbeenpreparedasthecharityqualifiesforexemption undertheCharitiesSORP
(FRs102).
(g) Liabilitiesare recognisedwhen theyareincurred.

2024 2423
2 lnvestment income f f
Interestoncashdeposits 1,500 364
2024
3 Donations granted
StJohn'sAmbulance 44,443
Mark BenevolentFund 2,000
Royal Masonic SchoolforGirls 1,800
Others 3,804
s2,o47

6 Debtors 2024 2022
ff
lncometax recoverable 233 t75
Donations receivedbankedafteryear end 4316
Others 247 0
474 4497