97- BELFAST RAINBOWS UNIT STATEMENT OF FINANCIAL ACTivrrY (Recelpts and Payments Account) for the year ended 31 December 2018 Note Unrestrlrted Funds Restrirted Endowment Funds Funds Total 2018 Total 2017 Recelpts Donations and legacies Charitable artivities Other trading attlvities Investment intome Other 1326.93 1326.93 1965.55 258.1 2S8.LX) 1584.93 1584.93 1965.55 Sale of investments Sale of fixed assets Loans received Total receipts 1584.93 1584.93 1965.55 Payments Raisin8 funds Charitable attivities 1238.55 1238.55 1829.89 Investment costs Other 1238.55 1238.55 1829.89 Purchase of investments Purchase of fixed assets Loan repayments Totsl payments 1238.55 1238.55 1829.89 Net receiptsl{paymentsl Transfers between funds 346.38 346.38 135.66 Net movement in funds Funds brought forward 346.38 346.38 135.66 910.95 910.95 775.29 Funds carried fonvard 1257.33 1257.33 910.95
97- BELFAST RAINBOWS UNIT STATEMEhrr OF ASSEfs AND UABIUTIES As at 31 December 2018 Unrestrfrted Funds Restrfrted Funds End0vMt Funds Total Total 2018 2017 Funds Recondli•tlon Bank and cash at start of year 910.95 Net movement in funds 346.38 910.95 775.29 346.38 135.66 Bank and cash at end of year 1257.33 1257.33 910.95 Bank & Cash Balances Bank deposit accounts Bank current accounts Cash in hand 1222.63 802.93 34.70 108.02 1257.33 910.95 Other Asset5 Fixed assets Investments Gift Aid receivable on donations 202.40 202.40 iiabilltie5 Loans Other Unft Funds 1459.73 910.95 Approved by the trustees at a meeting on 23" September 2019 and signed on its behalf by Beth Blight Lynsey Kinning 23" September 20 23- September 2019
97- BELFAST RAINBOWS UNIT NOTES TO THE ACCOUNTS for the year ended 31 December 2018 AccouMfiNG POUCIES BASIS OF FINANCIAL STATEMENTS As the total income of the charity is less than £250.(MX) the charity have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. FUND ACCOUNTING Endowment funds are funds. the capital of which must be retained either permanently or at the unit's discretion: the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. Restricted funds comprise (al income from endowments which is to be expended only on the restricted purposes intended by the donor and {bl revenue donations or grants for a specific unit artivity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted funds are income funds which are to be spent on the unit's general purposes. Designated funds are general funds set aside by the unit for use in the future. DONATIONS AND LEGACIES Unyestrlcted Funds Re5trirted Funds Endowment Fund5 Total Total 2017 2018 Dues Donations 1009.52 64.11 1009.52 1259.05 64.11 210.00 EA grant Contributions towards Uniform 95.75 95.75 273.00 157.55 157.SS 223.50 1326.93 1326.93 1965.55
97- BELFAST RAINBOWS UNrr NOTES TO THE ACCOUNTS Iconvd) for the year ended 31 December 2018 CHARrrABLE DONATIONS Unrestrict Funds Restrict End(bwment Funds Total 2018 Total 2017 Funds Sponsored walk Fundraiser for FonicTrust 215.LK) 21S.00 43.00 43.00 258.00 258.00 CHARrrABLE ACTIVITIES Unrestricted Funds Restricted Funds Endowment Funds Totsl 2018 Total 2017 Badges & Uniform Display Charity Donations Crafts & supper Rainbow outings Christmas & Birthday Presents to Rainbows Girl8uiding Fee Party Animals ViSIt 327.05 327.05 236.93 571.85 236.93 322.56 203.LMJ 203.tKJ 367.15 155.64 155.64 264.68 50.22 0.00 50.22 133.LK) 194.71 194.71 142.55 28.10 71.) 71.LKI 1238.55 1238.55 1829.89