| Notes | General | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| 2022 | 2022 | 2022 | 2021 | ||
| Income from | |||||
| Donations and Legacies | 43,250 | 43,250 | 17,462 | ||
| Grants | 25,000 | 25,000 | |||
| Charitable Activities |
|||||
| Other trading activities |
9,032 | 9,032 | 3,760 | ||
| Investments | 1,923 | 1,923 | 4,305 | ||
| Total Income | 70,206 | 70,206 | 25,527 | ||
| Expenditure on |
|||||
| Raising funds (ind management) | 4 | 16,531 | 16,531 | 11,593 | |
| Charitable activities (restoration) |
4,5 | 220,884 | 220,884 | 139,544 | |
| Total Expendlttse | '4 | 237,416 | 237r416 | 151,137 | |
| Net Income (Expenditure) | (168,210) | (168,210) | (125,610) | ||
| Transfers between funds | |||||
| Net movement offunds | (150,210) | (158,210) | (125,610) | ||
| Reconciliation offunds | |||||
| Total funds brought forward | 513,977 | 513,977 | 639,587 | ||
| Total funds carr(ed forward | 355,767 | 355,767 | 513,077 |
| ASAT THE | YE | AR ENDED 21MARCH | 2022 | ||||
|---|---|---|---|---|---|---|---|
| Notes | 2022 | 2022 | 2021 | 2021 | |||
| 5 | 5 | ||||||
| Fixed Assets | |||||||
| Tangible assets | 4,572 | 6,170 | |||||
| Current Assets | |||||||
| 2.322 | 2,187 | ||||||
| Debtors | 7 | 3533 | |||||
| Cash at bank | 389,697 | 506,495 | |||||
| Cash in hand | |||||||
| 395,619 | 508,707 | ||||||
| Liabilities | |||||||
| Creditors, amounts | falling due within one | ||||||
| year' | 8 | (445424) | I$00) | ||||
| Net Current | Assets | 351,195 | 507,807 | ||||
| Net Assets | ~srrsr | 57~arr | |||||
| The funds of | the charity | ||||||
| Unrestricted | funds | —General | 10 | 355,767 | 513,977 | ||
| -Designated | 10 | ||||||
| Total unrestricted | funds | 555 757 | 575577 | ||||
| Restricted funds | 10 | ||||||
| Total charity | funds | 355,757 | 513,$77 |
| NOTE 1 ACCOUNTING POLICIES |
NOTE 1 ACCOUNTING POLICIES |
|
|---|---|---|
| The principal accounting policies are summarised below. The accounting pokaes have been applied |
||
| consistently throughout the year and in the preceding year. |
||
| {a)Seals ofaccellngllg | ||
| The financial statements ofthe charitable company, which is a public benefit entity under FRS102, |
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| have been prepared in accordance with the Charities SORP (FRS102)'Accounting and Reporting |
by | |
| Charities: Statement of Recommended Practice applicable to charities preparing their accounts in |
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| accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS |
||
| 102)(effective 1 January 2015)', Financial Reporting Standard 102 The Financial Reporbng Standard |
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| applicable in the UK and Republic ofIreland' and the Companies Act 2006. The financial statements |
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| have been prepared under the historical cost convention. |
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| The trustees have considered the 12month period from the date ofapproval ofthe financial statements |
||
| and are comfortable offuture funds and cash flows. I or this reason the going concern principle has |
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| continued to be applied. |
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| The financial statements sre presented in sterling which is the functional currency ofthe charity and |
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| rounded to the nearest E. | ||
| (b) Fund accounting | ||
| i) Unrestricted funds are available for use st the discretion ofthe trustees in furtherance ofthe general |
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| objectives ofthe charity. | ||
| ii) Designated funds are unrestricted funds earmarked by the trustees for particular purposes. |
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| iii) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through |
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| the terms ofan appeal. | ||
| (c) Income | ||
| Income is recognised in the statement offinancial activities when the charity is entitled to the income |
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| and the amount can be quantified with reasonable accuracy. The following specific policies are applied |
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| to particular categories ofincome: | ||
| i) Voluntary income is received by way of grants, donations and gifts snd is induded in full in the |
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| statement offinancial activities when receivable. Grants, where entitlement is not conditional on the |
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| delivery ofa specific performance by the charity, are recognised when the charity becomes |
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| unconditionally entitled to the grant. |
||
| ii) Donated services and facilities are included stthe value to the charity where this csn be quantified. |
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| The value ofservices provided by volunteers has not been included in these accounts. |
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| iii) Investment income is included when receivable. |
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| iv) Incoming resources from charitable trading activity sre accounted for when earned. |
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| (d) Expenditure | ||
| Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT |
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| which cannot be fully recovered, snd is reported as part ofthe expenditure to which it relates. |
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| i) Costs ofraising funds comprise the costs associated with attracting voluntary income and the costs |
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| oftrading for fundraising purposes. |
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| ii) Expenditure on charitable activities comprises those costs incurred by the charity in the delivery |
of | |
| its activities and services for its beneficiaries. It includes both costs that can be allocated directly to |
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| such activities and those costs ofan indirect nature necessary to support them. | ||
| iii) Governance costs include those costs associated with meeting the constitutional snd statutory |
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| requirements ofthe charity and indude the independent examiners fees and linked to the strategic |
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| management ofthe charity. |
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| iv) All costs are allocated between the expenditure categories ofthe statement offinancial activities |
on | |
| a basis designed to reflect the use ofthe resource. Costs relating tos particular activity are allocated |
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| directly; others are apportioned on an estimated usage basis ss set out in note 4. |
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| (e) Fixed assets | ||
| Fixed assets are stated atcost less accumulated depreciation. The costs ofminor additions orthose |
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| costing below R1,000sre not capitslised. Depreciation is provided st rates calculated to write offthe |
costs | |
| ofeach asset over its expected useful life, which is for all items is 5years. | ||
| (f) Stocks | ||
| Stock is valued at the lower ofcost snd net realissble value. |
||
| (g) Donations In kind Donations in kind' with a value ofunder 51,000per transaction sre not considered for accounting |
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| purposes. |
| NOTE 2 DONATIONS AND LE |
GACIES | |||
|---|---|---|---|---|
| General | Restricted | Total | Total | |
| 2022f | 2022f | 2022 | 2021f | |
| Donations and Legacies Subscnptions Easyfundraising Gift Aid |
31,321 6,902 169 4,859 |
31,321 6,902 169 4,859 |
8,875 6,998 288 1,302 |
|
| 43250 | - | 43250 | 17462 |
| NOTE 2A - | GRANTS | ||||
|---|---|---|---|---|---|
| General | Restricted | Total | Total | ||
| 2022f | 2022 | 2022 | 2021f | ||
| Tring Town Herffordshire |
Council County Council |
20,000 5,000 |
20,000 5,000 |
||
| 25000 | 25 000 |
| NOTE 3 | OTHER TR | ADING ACTIVIT | Y | ||||
|---|---|---|---|---|---|---|---|
| General | Restricted | Total | Total | ||||
| 2022 f |
2022 f |
2022 | 2021 f |
||||
| Donations | and raffles -Club 100 | 3259 3,259 |
3259 3259 |
3 3 |
085 085 |
||
| Sale ofgoods plaques | and benches | 5,092 | 5,092 | 285 | |||
| Furdraising Newsletter |
Events advertising |
680 | 680 | 390 | |||
| 9032 | 9032 | 3 | 760 |
| NOTE 4 TOTA | L RESOU | RCES EX | PENDED | |||||
|---|---|---|---|---|---|---|---|---|
| Basis of | Costs of | Fundraising | Restoration | Council | Total | Total | ||
| allocation | income | costs | works | costs inc | 2022 | 2021 | ||
| gave mane | ||||||||
| Costs directly allocared to activities | ||||||||
| Rsstoragon work (note 5) |
direct | 74,188 | 74,188 | 27,288 | ||||
| Donsgons toCRT | direct | 146,718 | - | 148,718 | 112,204 | |||
| Maintenance and enhancement |
direct | 51 | ||||||
| 220,884 | 220,884 | 139,544 | ||||||
| Club i00 prizes and | costs | direct | 1,526 | 1,526 | 1,474 | |||
| Sale ofgoods (less | SVA) | direct | 1,115 | 1,115 | 135 | |||
| Bridge plaques | direct | 317 | 317 | 72 | ||||
| Bench seats | direct | 2,840 | 2,640 | 49O | ||||
| Fundrsising induding |
events | direct | 162 | 162 | 58 | |||
| Newsletter | direct | 1,660 | 1,660 | 1,995 | ||||
| *stock value adjustment | ||||||||
| Costs apporboned | to activities | |||||||
| Pubkity | usage | 726 | 728 | |||||
| Website | usage | 3,229 | 3,229 | 3,547 | ||||
| insuran~e | usage | 1,725 | 1,725 | 659 | ||||
| Membership | usage | 64 | ||||||
| Bank and transaction | fees | usage | 395 | 395 | 91 | |||
| indepenterir examiner fees |
usage | i ioo | i ioo | i i50 | ||||
| Coundl general expenses | usage | 338 | 338 | 508 | ||||
| Net Depredation | usage | 1,598 | 1,598 | 1,350 | ||||
| 5680 | 7420 | 220 884 | 3431 | 237416 | 151137 |
| 2022 | 2021 | ||
|---|---|---|---|
| 8 | 8 | ||
| Tools and equipment | 1,872 | 6,060 | |
| Plant Hire (incl | fuel) | 1,949 | 873 |
| Materials | 4,502 | 7,520 | |
| Consumables | 11,171 | 2,531 | |
| Administration | &Misc | 2,894 | 8,454 |
| Vehicle | 59 | 1,851 | |
| Rem+el ofsubsoil | 51,720 | ||
| 74,186 | 27,289 |
| NOTE 8 TANG | IBLE FIXEDASSETS | |||
|---|---|---|---|---|
| Equipment f |
Vehicles f |
Totalf | ||
| Cost at 06 April 2021 | 5,250 | 4,340 | 9,590 | |
| Additions | ||||
| Disposals | ||||
| Cost at31 March | 2022 | 5,250 | 4,340 | 9,590 |
| Total depreciation | at 06 April 2021 | 1,329 | 2,091 | 3,420 |
| Depreciation charge for year |
1,050 | 548 | 1,598 | |
| De[reciation on disposals | ||||
| Total depreciation | at 31 March 2022 | 2,379 | 2,639 | 5,018 |
| Net BookValue | as at 31March 2022 | 2,871 | 1,701 | 4,572 |
| Net BookValue | at 05April 2021 | 3921 | 2,249 | 6,170 |
| NOTE 7 | DEBTORS | |||
|---|---|---|---|---|
| Total | Total | |||
| 2022f | 2021f | |||
| Legacies | ||||
| Other | ||||
| Accrued | income | 3,463 | ||
| Accounts | receivable | 70 | ||
| 3 | 533 |
| Total | Total | ||
|---|---|---|---|
| 2022f | 2021f | ||
| Trade creditors | |||
| Accruats | 3,616 | 900 | |
| Provision for donation | 40,807 | ||
| 44424 | 900 |
| NOTE 9 ANALY | SIS O | F | NET ASSE | TSBETWE | EN FUNDS | |||
|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | Total | |||||
| funds E |
funds E |
funds E |
fundsf | |||||
| Tangible Fixed Assets |
4,572 | 4,572 | ||||||
| Current Assets | 395,619 | 395,619 | ||||||
| Current liabilities |
(44,424) | (44,424) | ||||||
| Net Assets st of31 | March 2022 | 355,767 | 355767 | |||||
| NOTE 10 MOVEMENT | IN FUNDS | |||||||
| As at | lncominp | Outgoing | Transfers | As at | ||||
| 06.04.21 | resources | resources | 31.03.2022 | |||||
| Resbicted Funds | ||||||||
| Unrestricted funds |
||||||||
| Designated | ||||||||
| General | 513977 | 79206 | 237416 | 355767 | ||||
| Total unrestricted | funds | 513,977 | 79,206 | 237,416 | 355,767 | |||
| Total all funds | 513977 | 79206 | 237416 | 355767 | ||||
| comparatives for movement |
in funds | As at | Incoming | Outgoing | Transfers | As at | ||
| 06.04.20 | resources | resources | 05.04.2021 | |||||
| Resbicted Funds | ||||||||
| Unrestricted funds |
||||||||
| Designated | 240,200 | (240,200) | ||||||
| General | 399,387 | 25,527 | 151,457 | 240,200 | 513977 | |||
| Total unrestricted | funds | 639,587 | 25,527 | 151,457 | 513,977 | |||
| Total all funds | 639,587 | 25,527 | 151,457 | 513977 |