elainetrainor&co' CHARTERED ACCOUNTANTS The Cabbage Patchers (a company limited by guarantee) Trustees, Report and Financial Statements for the year ended 30 lune 2021 Charities Commission NI: NIC100588 Charity Number: 36828 Company Number. N1613149 CHARTERED ACCOUNTANTS IRELA',iD Unit 2, 71 Mi]Itown qt., Burr￿, WaLi¥llP)int Bf34 8PU Yèl. +44 (uJh?$41753310 elainMilipbinetiTii)nr.Nim I wi12 8QK) Total funds brought forward 119891 3,705 716 {841 Total funds fartied torwoJd 12.1kn31 7,792 5,728 716 The 51alemertt of ftpancial activities includes aiL gains and 1055e5 ieiognised in the per¥od All incoming resouries and resourL¥5 exp)ended derive continuing act7vities. The note6 on pages 8 to 12 torm an integral part of these finantial statements The Cabbage Fatchers la company limitsd by guaraniee) Balance Sheet at 30 June 2021 Note 2021 2020 Fixed assets T8ngible fixed assets 3,272 Current a55ets Cash at bank and in hand 3,080 3,080 1.366 1.366 Creditor5: amounts falling due within oJ)e year 624 704 Net current asseLs/]iabI￿tses 2A56 662 Total a55ets less current liabilities 5.729 n6 Creditors: amounts falling due in sreater than one year Net assels 5,729 n6 Fund8 Restricted income funds UnrestriC￿a inco]ne ft￿d$ io 12 li 7,792 (10631 3,705 {2,9891 5,729 n6 These financial Statements have been prepared in accordance special provisions relating to smajl companies subi'eit to the small companie5 regime and in accordance with the FRS 101 the Financial Reporting Standard applicable in the UK & Ireland. For the finanad year ended 30 June 2021 the company wa5 entitled to exemption fvom audit under Section 477 of the Companie5 Act 2006,. and no notice had been deposlted under Section 476. The trustees acknowledge their responsibility for ensuring that tlie charitable company k"eep5 accovnting récords which comply with Section 386 and for preparing finmcial statements which give a true and fair view of the state of affairs of the tharitable company a5 at the end of the financial period and of its surplus or deficit for the financial period in accordance with the requ￿eMents of Section 394 and 395 and which othenvise comply with the requirements of the Compuiie5 Act 2006 relating to financi statejnents so far a5 applicable to the charitsble company. Approved on behalf of the board and authori5ed for issue on 18 May 2022 by Roisin murraY￿1bbons Trustee The notes on p8ses 8 to 12 fom an intesral part of these Einancial statements The Cabbage Patchers (a company limited by guarantee) Notes to the financial statements for the year ended 30 June 2021 Accounting policies The principal accounting policies are summari5ed below. The accounttng po]icies have been applied consistendy throughout the year and in the precedAng year. 1.1 Basi5 of accounting The financial statements have been prepared under the historic cost convention and in accordance with the FRS 102, the Statement of Recomrnended Practice Accounting and Reporting by Charities ISORP 2005) issued in March 2CN)5 (revised May 20081 and the Companies Act 2006. 1.2 Incomins Tesources All incoming resources are included in the statement of fTnaTrtial activities when the charity is entit]ed to the income and the amount can be quanttfied with reasLmable accuracy. The following specrfic policies are applied to particular categorie5 of income.. Voluntary income is received by way of grants, donations and gifts and ts included in full in the statement of fir￿l¢la1 activities when Teieivable. Grants where entitlement is not conditional on the delivery of a speciEic performance by the charity, are Tecognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included as incorning Tesources within activities for geneiating funds when they are sold. Grants, including grants for the purchase of fixed assets, are recO￿lea in full in the staeement of fir￿1claI activities in the yeaT in which they are receivable. Income from investments is included in the year in which is it receivable. 1.3 Resources expended Expendiiure is recognised on an accruals basis when a liability is incurred. Which caTLnot be fully recovered, and is Teported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the chaTity in the delivery of its activities and 5ervice5 for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature nece55ary to support them. Governance costs include those incurred in the governance of the charlty and its assets and are pTAmarily a550ciated with constitutional and Sta￿tory requirentrnts. The Cabbage Patchers (a company limited by guarantee) Notes to the finanaal statements for the year ended 30 June 2021 1.4 TaDsibEe fixed a6set$ and depTeaation Tangible fixed assets are stated at cost less aCCu￿￿lated depTe¢iation. Cost includes all costs that are directly attributable to bringing the asset into working condition for its intended use. DepTeci&tion is provided at rates calculated to write off the cost less residual value of each asset over Its expected usthl life, as follow5.' Office equipmerkt- Fxxtures, fitttngs & equipment- 25% straight line 25% straight line Incoming Resources from Generated Funds Unrestricted Restricted Total Fund5 Total Funds Funds Fund5 2021 2020 Donations Fundraising 1,197 1,197 367 Incoming Resources fvom Charitable ACt￿￿tieS Unrestricted Restricted Total Funds Total Funds Funds Funds 2021 2020 Grants I￿e1Ved.. A￿'ardS for All Co Down NeiwoTk Halifax Foundation Safe Return Fund Social Farms & GaTdens The Soil Association Warrenpoint Port Rural Community Nehyork FSD Asset Recovery Agency) The Federation of City Farn 10,000 li io,(K)o li 1315 390 150 500 460 1.315 390 150 500 460 1,000 2,485 200 The Cabbage Patchers {a company Iimited by guarantee) Notes to the financial statements for the year ended 30 June 2021 Charitable cost5 Unrestricted Restricted Total Funds Total Funds Funds Fund5 2021 2020 GaTdening equipment & resources Cleaning ARC pIoject Volunteer travel Rent & room hire General Expenses Depreciation 5,5(Y3 149 5503 149 IA78 851 136 14 3,600 3.6 156 1.145 156 33 1,112 Governance c06ts Unrestricted Restricted Total Funds Total Funds Funds Fund5 2021 2020 Printing, Postage & Stationery Insurance Accountancy Bank Charges 19 19 392 384 392 384 123 277 39 62 Net incomins resources for the year 2021 2020 Net incoming resource5 ts stated after charging: Depreciation 1,145 441 Taxation The charity's activities fall within the exemptions aÉForded by the provisions of the Income and CoIpoIation Taxes Act 1988. Accordingly, there i5 no taxation charge in these accounts. io The Cabbage Patchers (a company limited by guarantee) Notes to the finanaal statements for the year ended 30 June 2021 Tansible fixed assets Office FF& Equipment Equipment TOTAL Cost At l July 2020 Additions At 30 Iune 2021 300 1,063 1,363 8,343 3200 11,643 8,643 4,363 13,006 Depreciation At l July 2020 Charge for Year At 30 June 2021 8,289 879 9,168 8,589 1.145 9,734 266 566 Net Book Value at 30 June 2021 Net Book Value at 30]une 2020 Creditors: amounts fallins due within one year 2021 2020 Trade Creditors Accrua]s 464 240 624 10. Analysis of net assets beh¥een funds Unrestricted Restricted Total Fr￿dS Total Funds Funds Funds 2021 2020 Fund balances at 30 June 2021 as Tepresented by.. Tangible fixed assets Current asseis CuTient liabilities 3,272 5,143 {624) 3,272 3,080 (624) (2,063) lJ66 (7041 2,063) 7,792 5,729 716 11 The Cabbage PatcheES la company limited by guarantee) Notes to the financial statements for the year ended 30 June 2021 11. Unrestricted funds At l July 2020 Incoming Resource5 Outgoing Resources At 30 June 2021 Unrestricied Funds (2,989) 1,197 (271 2,063 Purposes of unrestricted funds Funds which are expendable at the discretion of the director5 in furtherance of the obiecLs of the charity. In additions, funds may be held in OTder to finance capital investtnent and WOTking IZ Restricted funds At l July 2020 Incomxng Resources Outgoing ResouEces At 30 June 2021 Restricted Fund5 3,705 15,226 (11,139) 7,792 Purpose5 of restricted funds Donation5 or grants received which are dedicated by the donor for specific purposes. Such purposes are within the overall aim of the organisation. 13. Contingent Ixabilities The charity has a tontingent liability to the grant awardtng bodies to repay grants rf certain conditions are not met. 14. Company limited by guarantee The Cabbage PatcheTS ts company Iimited by guarantee and does not have a share capitaL In the event of winding up, each member 15 liable to contribute an amount not exceedins ￿. 12