97- BELFAST RAINBOWS UNIT
sTATEmEr￿ OF FINANCIAL AcfiviTY (Recelpts and Payments Actountl
for the year ended 31 December 2019
Note Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
2019
Total
2018
Receipts
tkinations and legacie5
Charitable activities
Other trading activities
Investment income
2068.69
2068.69 1326.93
51JO.00 258.00
0.00
Other
0.00
0.00
2568.69
o.Ix)
2568.69 1584.93
Sale of investments
Sale of fixed assets
Loans received
0.00
Total receipt5
2568.69
2568.69
1584.93
Payments
Raising funds
Charitable activities
Investment costs
0.00
2102.72
2102.72
1238.55
0.00
Other
0.00
0.00
2102.72
2102.72
1238.55
Purchase of investments
Purchase of fixed assets
Loan repayments
0.00
0.00
0.00
0.00
0.00
Total payments
2102.72
o.
2102.72
1238.55
Net receipt5llpaymentsl
Transfers between funds
465.97
465.97
346.38
Net movement in funds
Funds brought forward
465.97
465.97
346.38
1257.33
1257.33
910.95
Funds carried forward
1723.30
1723.30
1257.33

97TH BELFAST RAINBOWS UNIT
STATEMENT OF ASSEfs AND UABILITIES
As at 31 December 2019
Unrestricted Restrirted Endowment
Funds
Funds
Totsl
2019
Totsl
2018
Funds Reconclllatlon
Bank and cash at start of year 1257.33
Net movement in funds
465.97
1257.33
910.95
O.LN)
465.97
346.38
Bank and cash at end of year 1723.30
1723.30 1257.33
Bank & Cash Balances
Bank deposit accounts
Bank current accounts
Cash in hand
1689.97
1222.63
33.33
34.70
1723.30
1257.33
Other Assets
Fixed assets
Investments
Gift Aid re￿1vable on donations
o.
100.00
202.40
iixJ.00
202.40
Liabilities
Loans
Other
Unit Funds
1823.30
1459.73
Approved by the trustees at a meeting on 24, September 2020 and signed on its behalf bv
Beth 81ight
Lynsey Kinning
24 September 2020
24 Septe
ber 2020

97Th BELFAST RAINBOWS UNIT
NOTES TO THE ACCOUNTS
for the year ended 310ecember 2019
ACCOUKnNG POUCIES
BASIS OF FINANCIAL sfATEMENTS
As the total Income of the charity is Sess than £250,000 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 payrnents basis.
FUND ACCOUNTING
Endowmentfund5 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.
Restrirted 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
specific unit activity intended by the donor. Where these fund5 have unspent balances,
interest on their pooled investment is apportioned to the individual funds on an average
balance basis.
Unrestricted funds are income fund5 which are to be spent on the unit's general purposes.
Deslgnated funds are general funds set aslde by the unlt for use In the future.
DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
Total
2018
2019
Dues
490.00
490.
l(KJ9.52
o.(K>
Gift aid reclaimed
tk)nations
202.84
o.
202.84
1178.85
164.00
1178.85
64.11
95.75
EA grant
Contributions towards
164.00
Uniform
33.(K)
33.00
157.55
2068.69
2068.69
1326.93

9fH BELFAST RAINBOWS UNIT
NOTES TO THE ACCOUNTS Iconvd)
for the year ended 31 De￿mber 2019
CHARITABLE DONATION5
Unrestricted
Funds
Restiicted
Funds
Endowment
Funds
Totsl
2019
Total
2018
Sponsored walk
Fundraiser for
0.00
500.00
215.00
Fonic Trust
0.00
43.00
500.
500.(K)
258.00
CHARITABLE ACtivtriES
Unrestricted Restricted Endowment
Funds
Fund5
Funds
Total
2019
Total
2018
Badges & Uniform
Display
Charlty Donations
Craft5 & supper
Rainbow outings
Christmas & Birthday
Presents to Rainbows
72.94
Girlguiding subscription 1136.
Party Animals VlSit
291.15
o.Tr)
291.15
93.27
327.05
93.27
300.fKI
236.93
3CQ.00
203.
128.34
128.34
155.64
50.22
81.02
0.00
81.02
72.94
1136.C
194.71
0.00
0.00
71.(Kl
2102.72
2102.72
1238.55