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
End0vM￿￿t
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