| Notes | Unrestricted | Restricted | 2022 | 2021 | |
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| £ | £ | £ | £ | ||
| Incoming Resources | |||||
| Activities to further the charity's objectives | |||||
| Grants | 1 | 44,995 | 44,995 | 40,153 | |
| Other Income | 2 | 31,085 | 31,085 | 61,821 | |
| Total Incoming Resources_ | 76,080. | 76,080 | 101,974 | ||
| Charitable Expenditure | 3 | 106,440 | 106,440 | 66,093 | |
| Total Resources Expended | 106,440 | − | 106,440 | 66,093 | |
| Net income for the year | 4 | (30,360) | − | (30,360) | 35,881 |
| Movement in funds | |||||
| Net movement in funds | (30,360) | − | (30,360) | 35,881 | |
| Total funds as at 1 January 2022 | 64,021 | 11,682 | 75,703 | 39.822 | |
| Total funds as at 31 December 2022 | 33,661 | 11,682 | 45,343 | 75,703 |
| Notes | 2022 | 2021 | |
|---|---|---|---|
| Fixed assets | |||
| Tangible assets | 7 | 2,420 | 592 |
| Current assets | |||
| Cash at bank and in hand | 43,192 | 78,791 | |
| Trade Debtors | 746 | ||
| Creditors: amounts falling due | |||
| within one year | (1,015) | (3,680) | |
| Net current assets | 45.343 | 75.703 | |
| Net assets | 45,343 | 75,703 | |
| Funds | |||
| Unrestricted funds | 33,661 | 64,021 | |
| Restricted funds | 11.682 | 11.682 | |
| Total funds | 45,343' | 75,703 |
| Recognition of | These are included in the Statement of Financial Activities (SoFA) when: |
|---|---|
| incoming | |
| Resources | the charity becomes entitled to the resources; |
| the trustees are virtually certain they will receive the resources; and | |
| the monetary value can be measured with sufficient reliability. | |
| Incoming resources | Where incoming resources have related expenditure (as with fundraising or |
| with related | contract income) the incoming resources and related expenditure are reported |
| expenditure | gross in the SoFA. |
| Grants and donations | Grants and donations are only included in the SoFA when the charity has |
| unconditional entitlement to the resources. | |
| Tax reclaims on | Incoming resources from tax reclaims are included in the SoFA at tne same time |
| donations and gifts | asthe gift to which they relate. |
| Contractual income | This is only included in the SoFA once the related goods or services have been |
| and performance | delivered. |
| related grants | |
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. |
| Gifts in kind for sale or distribution are included in the accounts as gifts only | |
| when sold or distributed by the charity. | |
| Gifts in kind for use by the charity are included in the SoFA as incoming | |
| resourceswhen receivable. | |
| Donated services and | These are only included in incoming resources (with an equivalent amount in |
| facilities | resourcesexpended) where the benefit to the charity is reasonably |
| quantifiable, measurable and material. The value placed on these resources is | |
| the estimated value to the charity of the service or facility received. | |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described in the trustees annual report. |
| Investment income | This is included in the accounts when receivable. |
| Investment gains and | This includes any gain or loss on the sale of investments and any gain or loss |
| losses | resulting from revaluing investments to market value at the end of the year. |
| EXPENDITURE AND LIABILITIES | EXPENDITURE AND LIABILITIES |
|---|---|
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation |
| committing the charity to pay out resources. | |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the |
| costs of trustee meetings and cost of any legal advice to trustees on governance | |
| or constitutional matters. | |
| Grants with | Where the charity gives a grant with conditions for its payment being a specific |
| performance | level of service or output to be provided, such grants are only recognised in the |
| conditions | SOFA once the recipient of the grant has provided the specified service or |
| output. | |
| Grants payable | These are only recognised in the accounts when a commitment has been made |
| without performance | and there are no conditions to be met relating to the grant which−remain in the |
| conditions | control of the charity. |
| Support Costs | Support costs include central functions and have been allocated to activity cost |
| categories on a basis consistent with the use of resources, eg allocating | |
| property costs by floor areas, or per capita, staff costs by the time spent and | |
| other costs by their usage. | |
| ASSETS | |
| Tangible fixed assets | These are capitalised if they can be usecfformore than one year, and cost at |
| for use by charity | least £500. They are valued at cost or a reasonable value on receipt. |
| Investments | Investments quoted on a'recognised stock exchange are valued at market value |
| at the year end. Other investment assets are included at trustees' best | |
| estimate of market value. | |
| Stocks and work in | These are valued at the lower of cost or market value. |
| progress |
| Unrestricted | Restricted | 2022 | 2021 | |
|---|---|---|---|---|
| Total | Total | |||
| £ | £ | £ | € | |
| Lighting Grant | 10,000 | − | 10,000 | − |
| The Henry Smith Charity | 23,100 | − | 23,100 | − |
| Hub Foundation | 800 | − | 800 | − |
| The Ballinger Charitable Trust | 10,000 | − | 10,000 | − |
| Community Foundation | − | − | 23,S00 | |
| GMBC | − | − | 270 | |
| GMBC −Covid Grant | 1,095 | 1,095 | 16,383 | |
| Total−Grants | 44,995 | 44,995 | 40,153 |
| Unrestricted | Restricted | 2022 | 2021 | |
|---|---|---|---|---|
| Total. | Total | |||
| Other Income | 31,085 | 31,085 | 61,821 | |
| Total | 31,085 | 31,085 | 61,821 | |
| 3. Total resources expended. | ||||
| Unrestricted | Restricted | 2022 | 2021 | |
| Total | Total | |||
| Direct Expenses | 4,398 | − | 4,398 | 9.826 |
| Wages and Salaries | 56,576 | − | 56,576 | 41,928 |
| Advertising | 2,651 | − | 2,651 | − |
| Accountancy | 1,494 | 1,494 | 907 | |
| Bank Charges | 2 | − | 2 | − |
| Rent & Rates | 137 | − | 137 | 133 |
| Light and Heat | 10,062 | − | 10,062 | 5,854 |
| Repairs & renewals | 21,138 | − | 21,138 | 1,608 |
| Cleaning | 2,595 | 2,595 | 1.131 | |
| IT software and consumables | 221 | − | 221 | 665 |
| Insurance | 1,825 | − | 1,825 | 1,762 |
| Entertainment | 1,331 | − | 1,331 | |
| Print, Postage & Stationery | 532 | 532 | 93 | |
| Telephone & Broadband | 1,168 | 1,168 | 976 | |
| Legal Fees | 97 | − | 97 | 63 |
| Subscriptions | 715 | − | 715 | 40 |
| Sundry Expenses | 772 | − | 772 | 1,076 |
| Depreciation | 726 | − | 726 | 31 |
| 106,440 | 106,440 | 66,093 |
| Computer | Office | ||
|---|---|---|---|
| Equipment | Equipment | Total | |
| E | E | ||
| At 1 April 2021 | 623 | 623 | |
| Additions in year | 1,772 | 783 | 2,555 |
| At 31 March 2022 | 1,772 | 1,406 | 3,178 |
| Depreciation | |||
| At 1 April 2021 | 31 | 31 | |
| Charge for the year | 452 | 275 | 726 |
| At 31 March 2022 | 452 | 306 | 757 |
| Net book value | |||
| At 31 December 2022 | 1,320 | 1,100 | 2,420 |
| At 31 December 2021 | 592 | 592 |