97- BELFAST RAINBOWS UNrr
STATEMENf OF FINANCIAL Acnvrry {Recelpts and Payments Account)
for the year ended 31 December 2020
Note Unrestrirted
Funds
Restricted
Funds
Endowment
Funds
Total
Total
2019
2020
Receipts
Donations and legacies
Charitable artivities
Other trading activities
Investment income
Other
175.
175.¢XI 2068.69
S￿.[m)
175.IXI
175.(K) 2568.69
S31e of investment5
Sale of fixed assets
Loans received
o.c
o.
o.
Total re￿Ipts
175.C
175.C(1 2568.69
Payments
Raising funds
Charitable artivities
Investment tosts
819.35
819.35
2102.72
0.00
o.
Other
819.35
819.35
2102.72
Purchase of investments
Purchase of fixed a55ets
Loan repayments
Totsl payments
819.35
819.35
2102.72
Net receipt5llpaymentsl
Transfers between funds
1644.351
1644.351
465.97
Net movement in funds
Funds brought forward
1644.351
1723.30
1644.351
1723.30
465.97
1257.33
Funds carried forward
1078.95
o.c
1078.95
1723.30

97- BELFAST RAINBOWS UNIT
STATEME￿ OF ASSEfs AND LIABILITIES
As at 31 December ZOZO
Unrestrlrted Restrtcted Endowment
Funds
Funds
Funds
Total
2020
Total
2019
Funds Reconclliation
Bank and cash at start of year 1723.30
Net movement in funds
1644.35)
1723.30 1257.33
{644.35) 465.97
Bank and cash at end of year 1078.95
1078.95 1723.30
Bank & Cash Balances
Bank deposit accounts
Bank current accounts
Cash in hand
1076.97
1689.97
1.98
33.33
1078.95
1723.30
Other Assets
Fixed assets
o.
Investments
Gift Aid receivable on donations
102.75
102.75
100.00
Llabllltles
Loans
Other
Unlt Funds
1181.70
1823.30
Approved by the trustee5 at a meeting on 21" August 2021 and signed on its behalf by
Beth Blight
E£lk
Lynsey Kinning
21" August 2021
21" August 2021

97- BELFAST RAINBOWS UNIT
NOTES TO THE Accoupirs
for the year ended 31 December 2020
ACCOUNTING POUCIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the charity is less 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 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 etther as
restricted or unrestricted income funds depending upon the purpose for whlch the
endowment was established in the first place.
Restrirted funds comprise {a) income from endowments which is to be expended only on
the restricted purposes intended by the donor and Ibl revenue donations or grants for a
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 basls.
Unrestrirted 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 LEGAaES
Unrestrirted
Funds
Restrfcted
Funds
Endowment
Funds
Total
Total
2020
2019
Dues
Gift aid reclaimed
Donations
EA grant
Contributions towards
Unrform
11.00
ii.
490.00
202.84
1178.85
164.(M)
o.cKI
164.(KJ
164.00
o.
33.33
175.C(I
175.CM)
2068.69

97- BELFAsf RAINBOWS UNrr
NOTES TO THE Accou￿rS (convd)
for the year ended 31 December 2020
CHARITABLE DONATIONS
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2020
Total
2019
Sponsored walk
CHARITABLE AcfiviTIES
Unrestrltted
Funds
Rertrlcted Endowment
Funds
Total
2020
Total
2019
Badges & Uniform
Displav
Charity Donation5
Crafts & supper
Ralnbow outings
Christmas & Birthday
Presents to Rainbows
Girlguiding subscription
o.c
291.15
93.27
21.39
o.
21.39
128.34
81.02
20.96
777.C
O.fX)
20.96
777.CQ 1136.C
72.94
819.35
819.35
2102.72