Trustees of Better Things
# Independent Examination Report 31[st] January 2021
## Stockport Accountancy Services Ltd
2[nd] December 2021
Trustees of Better Things
## _**1. Scope of Report**_
The following report is based upon the submitted accounts for the period ending 31[st] January 2021, details of which are detailed on pages 3 to 5 of this report.
## _**2. Respective responsibilities of Trustees & Examiner**_
The trustees of the charity are responsible for the preparation of the accounts. The trustees of the charity consider that an audit is not required for the period under section 144(2) of the Charities Act 2011 (“The 2011 Act”) and that an independent examination is needed.
As the independent examiner, it shall be my responsibility to;
- Examine the accounts under section 145 of the 2011 Act;
- Follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145 (5)(b) of the 2011 Act; and
- State whether particular matters have come to my attention
## _**3. Basis of Independent Examiners Report**_
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’.
This report is limited to those matters set out in the statement below.
## _**4. Independent Examiners Statement**_
In connection with my examination, the only matter that has come to my attention is as follows;
‘For this accounting period, a disproportionately large number of direct expenses were paid by Kate Maggs (subcontractor) and reclaimed instead of being paid directly from the Charity Bank account. While there is no suggestion that there is anything untoward with this, it should be avoided where possible to allow clearer accounting evidence in future.’
Trustees of Better Things
- 1) Which gives me reasonable cause to believe that in any material respect requirements;
- i. To keep accounting records in accordance with section 130 of the 2011 Act; and
- ii. To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act; a
- 2) To which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
**Louise Smith ACMA MIP Stockport Accountancy Services Ltd 2[nd] December 2021**
Trustees of Better Things
## Better Things
## Accounts
Year ending 31[st] January 2021
Trustees of Better Things
## **Better Things Profit And Loss Account**
**For the year ended 31st January 2021**
|**Income**
Other
**Expenses**
Accountants
Audit
Bank
Christmas events
Insurance
Equipment rental
Event
Light & heat
Payroll
Postage
Repairs & maintenance
Subcontractor costs
Subscriptions
Staff welfare & training
Stationery & printing
Sundry
Travel & subsistence
**Total Expenses**
**Net profit/(loss)**|**2021**
**£**
30,149
(180)
(240)
(18)
(0)
(609)
(0)
(404)
(0)
(0)
(129)
(0)
(20,802)
(144)
(0)
(108)
(286)
(82)
**(23,002)**
**7,146**|**2020**
£
35,930
35,930
(180)
(240)
(69)
(413)
(575)
(246)
(249)
(170)
(90)
(0)
(0)
(22,744)
(0)
(12)
(98)
(183)
(57)
**(25,326)**
**10,604**|**2020**
£
35,930
35,930
(180)
(240)
(69)
(413)
(575)
(246)
(249)
(170)
(90)
(0)
(0)
(22,744)
(0)
(12)
(98)
(183)
(57)
**(25,326)**
**10,604**|
|---|---|---|---|
||(180)
(240)
(18)
(0)
(609)
(0)
(404)
(0)
(0)
(129)
(0)
(20,802)
(144)
(0)
(108)
(286)
(82)|(180)
(240)
(69)
(413)
(575)
(246)
(249)
(170)
(90)
(0)
(0)
(22,744)
(0)
(12)
(98)
(183)
(57)||
|||||
||||**10,604**|
Trustees of Better Things
## **Better Things Balance Sheet As at 31st January 2021**
|**Fixed Assets**
Equipment, fixtures & fittings
**Current Assets**
Current account - 12724724
Entwistle House - 12724732
**Current Liabilities**
Trade Creditors
Sundry Creditors
**Net assets**
**Beneficiaries**
Capital account
Net profit/(loss)
**Total funds**|**2021**
**£**
0
41,202
1,100
42,302
(0)
**42,302**
35,156
7,146
42,302
**42,302**|**2020**
**£**
0
34,056
1,100
35,156
(0)
**35,156**
24,552
10,604
35,156
**35,156**|**2020**
**£**
0
34,056
1,100
35,156
(0)
**35,156**
24,552
10,604
35,156
**35,156**|
|---|---|---|---|
||41,202
1,100|34,056
1,100||
||35,156
7,146|24,552
10,604||
|||||
||||**35,156**|
||||35,156|
||||**35,156**|