Trustee Treasurer’s Report Concerning the Charity Accounts for the Year Ending 31 March 2023.
I report on the accounts of the charity, which are set out in the following pages.
A summary Statement of the Accounts is shown below:
| Income | 2022/23 | 2021/22 |
|---|---|---|
| Income from Sales | 82,199 | 71,160 |
| Grants and Donations | 0 | 11,313 |
| Cash in Hand | 0 | 0 |
| Total Income | 82,199 | 83,073 |
| Expenditure | 2022/23 | 2021/22 |
| Costs of Sales | 89,049 | 71,434 |
| Capital Expenditure | 0 | 9,735 |
| Total Expenditure | 89,049 | 81,170 |
| Net Income/(loss) | -6,849 | 1,903 |
Notes to the accounts for the year ending 31 March 2023.
1. Basis of Preparation.
-
a. These financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP revised 2005) and general accounting practices.
-
b. Any exceptions to the foregoing SORP are identified in the following notes.
2. Accounting Practices.
-
a. Recognition of income has been included in the statements of the financial activities only where it has been assured within the relevant bank accounts.
-
b. There is no investment income and no interest paid on bank deposits.
-
c. Recognition of expenditure has been included in the statements of the financial activities only where it is confirmed from the relevant bank accounts. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to expenditure.
-
d. Governance costs – there have been no governance costs incurred or expected to be incurred with respect to these accounts.
-
e. Voluntary help – the value of voluntary help is not included within the accounts.
3. No adjustments have been made to the accounts
-
a. There is no provisos for cash in hand as there was a minimal amount remaining because the surplus cash was banked during the year.
-
b. No provisions have been included against the value of unsold stock in the café at 31 March 2021. Stocks were sold off during the shut-downs so a minimal amount of stock remained at 31 March 2021.
4. Exceptional issues. There are no outstanding and unresolved issues.
5. No grants awarded.
6. A monthly summary of the year accounts is attached.
7. Balance of Lloyds Bank Account at 31 March 2023 was £15,046.46.
Trustee Treasurer’s Report Concerning the Charity Accounts for the Year Ending 31 March 2023
I report on the accounts of the charity, which are set out in the following pages.
A summary Statement of the Accounts is shown below:
| Income | 2022/23 | 2021/22 |
|---|---|---|
| Income from Sales | 82,199 | 71,160 |
| Grants and Donations | 0 | 11,313 |
| Cash in Hand | 0 | 0 |
| Total Income | 82,199 | 83,073 |
| Expenditure | 2022/23 | 2021/22 |
| Costs of Sales | 89,049 | 71,434 |
| Capital expenditure | 0 | 9,736 |
| Total Expenditure | 89,049 | 81,170 |
| Net Income (loss). | -6,849 | 1,903 |
Full details of all income and expenditures are included on the accounting spreadsheets provided to trustees each month.
Norton- Juxts-K•mps•y Parlsh H411. Trè Charity's tru51ees arg responsible for the preparatlon of the accounts. An audit ol thé accounts Is not rgquired under sgctSon 144 of the Charftie8 Act 2011 (the ch8riti8s act) but an independent examlnation is needed. Basis o de nd 11 is my rgsponsibility to.. Examine the accounts under section 145 of the Charities Act. To foll¢)w any procedures laid down in the general d1CtionS given by the Charity Commission (under sé¢tion 14515llb) of the Charities A¢t and To stsge whether parttcular matters have ¢ome to my attention. state Inde endent examiner's stateme My examination was carried out in accordanee with general directions given by the Charity Commission. An examination includes a review of the accounling records kept by the Charity and a comparison of the accounts is presenled with those records. 11 also indudes consideration of any usuals items or disclosures in the accounts, and for seeing explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and ¢onsequently, no opinion is given as to whether the accounts present a 'true arsd fair, view and the pOrt is limited to those matters set out in the statemerrt bel¢)W. In connection with my examination of the account of the financial year from 01 April 2022 to 31 March 2023, 1 have taken note of the information provided by the Trustee who is responsible for the accounts. No particular matter has come to my attention. Signed.. Dated.. Mr Adrian Francls 42 Tlddington Road Stratlord Upon Avon Warwl¢kshlro CV37 7BA
Norton- Juxta-Kempsey Parish Hall. Financial Accounts for the financial year 2022-2023.
Charities Act 2011:
-
145 Examination of accounts an option for lower-income charities.
-
(1) If section 144(2) does not apply to a financial year of a charity but it’s gross income in that year exceeds £25,000 the accounts of the charity for that year must, at the election of the charity trustees be-
-
(a) Examined by an independent examiner, that is, an independent person who is reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts or
-
(b) Audited by a person within section 144(2) (a) or (b).