REGISTERED COMPANY NUMBER: 02255458 (England and Wales) REGISTERED CHARITY NUMBER: 327986 ort of the Trustees and Unaudited Financial Statements for tlle Year Ended 30 June 2021 for Childfli BreakS[r'S 19 Park Lane Poynton Stockport Cheshire SK12 IRD
Childni ht Contents of the Fillancial Statements for the Year Ended 30 June 2021 Page Report of the Trnstees Independent Euminer's Report Statement of Financial Activities Balanee Sheet 4 to 5 Notes to the Financial Statements Detailed Statement of Financial Activities Ioto li
Childfli ht ort of tbe Truslees for the Year Ended 30 June 2021 The tnl¢eS who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the fitwicial statements of the charity for the year ended 30 June 2021. The tnleeS have adopted the provisions of 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 Ir¢land {FRS 102) (effective I January 2019). STRUCTURE, GOVERNANCE AND MANAGEMEiYr Governing do¢ument The charity is controlled by its governing documenl a deed of trusL and constilutes a limited company. limited by guarantee. as defined by the Companies Act 2006. REFEREI¥4CE AIW ADMINISTRATIVE DETAILS Registered Company number 02255458 (England and Wales) Registered Charity number 327986 Regtstered offite 17-19 Park Lane Poynton Stockport Cheshire SK12 IRD Trustees N Clarke S Sefton P Sutherland M Patterson B Sutherland Company Secretary N Clarke Independent Examiner Breakspeaf s 19 Park Lane Poynton Stockport Cheshire SK12 IRD Approved by order d of trStee5 on 14 September 2021 and signed on its behalf by: S Sefton - Trtt Page I
Inde endeot Examiner's Re Childfli ort to the Trustees of IDdep¢ndent examiner's rcport to the trnstees of Childflight ('th¢ Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2021. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for th¢ putposes of company law) you are responsible for the preparation of the accounts Rn accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and ar¢ eligible for indq)endent examination, I report in respect of my examination of your charity's accounts as Caled out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 ACL Independent examiner's statement I have completed my examination. l Confllm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Company as rquiral by section 386 of the 2006 Act; or the accounts do not accord with those records. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities prepIng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be r¢ached. BTeakspear's 19 Park Lane Poynton Stockport Cheshire SK12 IRD 21 September 2021 Page 2
Childfli Statement of Financial Activities for the Year Ended 30 June 2021 2021 Unrestricted fimd 2020 Total funds Notes INCOME AND ENDOWMENrs FROM Donations and legacies 26,627 71,002 Other trading activities Investment income 8,598 21 5.991 359 Total 35,246 77,352 EXPENDITURE ON Raising funds 3,155 2,760 Charit2bl¢ activities Florida trip ¢xpens¢s 335,499 9,138 Santa Flight Other 1.198 1,533 Total 4,353 348,930 NET INCOMEI(EXPENDITURE) 30,893 (271.577) RECONCILIATION OF FUNDS Total funds brought forward 202,540 474,118 TOTAL FUNDS CARIUED FORWARD 233,433 202,541 The notes fonn part of these fuw]¢ial statements Page 3
Cbildfli ht Balance Sheet 30 June 2021 2021 Unrestricted fund 2020 Total funds Notes CURRENT ASSETS Cash at bank and in hand 233,579 202,715 CREDITORS Amounts falling due within one year (146) (175) NET cuRREr ASSETS 233,433 202,540 TOTAL ASSETS LESS CURRENT LIABILITIES 233,433 202,540 NET ASSETS 233,433 202,540 FUNDS Unrestricted fuD(Ls 233,433 202,540 TOTAL Fu[S 233.433 202,540 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that th¢ charitable con]pany ke¢ps acwunting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a ttue and fair view of the state of affairs of th¢ charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to fllrancial statements, so far as applicable to the charitable company. The notes forn] part of these fiEwicial statements Page 4 continued...
Childfli Balance Sheet- continued 30JuDe 2021 Thes¢ financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trnstees and authorised for issue on 14 Septemb 021 and wer¢ signed on its behalf by: S Sefton- Trustee The notes forni part of these financial stalements Page 5
Childfli ht Notes to the Financial Statements r the Year Ended 30 June 2021 ACCOUNTING POLICIES BasRs of preparing the financial statements The financial stal¢ments of the charitable company. which is a public benefit entity under FRS 102. have been prepared in accordance with the Clkarities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practic¢ applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2(KJ6. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount carl be measured reliably. Expenditsre Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that ¢xp¢nditur¢, it is probable that a transfer of econotnic benefits will be Tequired in settlement and the amount of the 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 hav¢ been allocated to activities on a basis Consistent with the use of r¢sourc¢s. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. TAxxtRoD The chatity is exempt from corporation tax on its charitable activities. FuJJd ac¢ounting Unrestricted funds can be used in accordance with the charitsble objectives at the discrelion of the trustees. Reslricted funds can only be used for particular restricted pury)os¢s within the objects of the charity. Restrictions arise when specified by the donor or when flmds are rais for particular restrict puryx)s¢s. Further explanation of the nature and putpose of each fund is included in the notes to the financial statements. Page 6 continued...
Childlli Notes to the Financial Statements - CODtinued for the Year Ended 30 Jun¢ 2021 OTHER TRADING ACTIVITIES 2021 2020 Fundraising activiti¢s 8,598 5,991 INVESTMEwf INCOME 2021 2020 Deposit account interest 21 359 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): 2021 2020 Auditors, remuneration 634 960 TRUSTEES, RElktUNERATION AND BENEFfTS There were no trnstees, remuneration or other benefits for the year end¢d 30 June 2021 nor for the year ended 30 June 2020. Trustees, expenses There were no trustees, expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020. Page 7 continued...
Childfli Notes to the Finaneial Statements - continued for the Year Ejjded 30 Jun¢ 2021 CREDITOILS: AMOUNTS FALLING DUE THIN ONE YEAR 2021 2020 Trade creditors Accrued expenses 175 146 146 175 MOVEMEKf IN FUNDS Net movement in funds At 3016121 At 117120 Unrestricted funds General fund 202,540 30.893 233,433 TOTAL FUNDS 202,540 30,893 233,433 Net movement in fimds. included in the above are as follows: Incoming Resources Movement resources expended in funds Ullrestricted funds General fund 35,246 (4,353) 30,893 TOTAL FUNDS 35,246 4.353) 30,893 Comparatives for movement in funds Net movement in funds At 3016120 At In120 Unrestrieted funds General fund 474,118 (271,578) 202,540 TOTAL FUNDS 474.118 271.578 202.540 Pag¢ 8 continu¢d...
Childfli ht Notes to the Financial Stxttmeuts - eoDtinued for the Year Ended 30 June 2021 MOVEMENf IN WUNDS . contiDued Comparative net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds unrtricted funds General fund 77,352 (348,930) (271,578) TOTAL FUNDS 77.352 348.930) 271,578) A curr¢nt y¢ar 12 months and wior year 12 Months combined position is &s follows: Net movement in funds At 3016121 At 117120 Unrestricted funds General fund 202.540 30,893 233,433 TOTAL FUNDS 202.540 30,893 233,433 A current year 12 months and prior year 12 months combined net movement in fimds. included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestrieted funds Gen¢ral fund 474,118 (271.578) 202,540 TOTAL FUNDS 474,118 (271,578 202,540 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 June 2021. Page 9
Cbild Detailed Statement of Fiuancial Activities for the Year Ended 30 June 2021 2021 2020 INCOME AND ENDOWMENTS Donations and legacies Donations 26,627 71,002 Other trading activities Fundraising activities 8.598 5,991 Investment income Ikposit account interest 21 359 Total incoming r0ree3 35,246 77,352 EXPENDITURE Other trading activiti Fundraising activity expenditu 3,155 2,760 Charitable aetivRties Florida trip expenditure Santa flight expenditure 335.499 9.137 344,636 Support costs MaDagemeut Advertising 266 194 266 Finanee Bank charges 22 lllforniation te¢bnolo&v Postage and stationery Sundries 238 156 202 298 358 This page does not forni part of the statutory financial statements Page 10
Childfli bt Detailed Statement of Financial Activities for the Year Ended 30 June 2021 2021 2020 Inforniation technology Governance cost$ Auditors, remuneration 634 960 Total resources expended 348,930 Net IDcome/(expendithre) 30,893 271,578) This page does not forni part of the statutory financial slatements Pagell