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2022-12-31-accounts

BLUE COAT SCHOOL HERITAGE CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2022

Notes
Income from:-
Donations and legacies
2
Expenditure on:-
Charitable Activities
3
Net Expenditure for the year
Net Movement in Funds
Fund balances at
31st December 2021
Fund balances at
31st December 2022
Unrestricted
Restricted Total
Unrestricted
Restricted Total
Funds
Funds
Funds
Funds
2022
2022
2021
2021
£
£
£
£
£
£
1,664
0
1,664
100
0
100
1,441
2,748
4,189
1,480
3,657
5,137
-223
-2,748
2,525
1,380
3,657
5,037
2,206
3,635
5,841
3,586
7,292
10,878
2,429
887
3,316
2,206
3,635
5,841

The Statement of financial activities include all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

The Statement of financial activities also compiles with the requirements for an income and expenditure Account under the Companies Act 2006.

BLUE COAT SCHOOL HERITAGE CENTRE BALANCE SHEET AS AT 31st DECEMBER 2022

Current assets
Cash at bank
Creditors: amounts falling due
within one year
Income funds
Restricted funds
Unrestricted funds

£
3,676
360
2022
£
3,316
887
2,429
3,316

£
6,874
1,033
2021
£
5,841
3,635
2,206
5,841

For the year ended 31st December 2022 the company was entitled to exemption under Section 477 of The Companies Act 2006 relating to small companies.

We acknowledge our responsibilities as directors for:

The accounts have been delivered in accordance with the provisions applicable to companies Subject to the small companies regime.

The financial statements were approved by the Trustees on 27 th September 2023

.............................

Mr S McLorn

Mr S McLorn Trustee

Company registration number NI656025

BLUE COAT SCHOOL HERITAGE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

1 Accounting policies

Charity information

Blue Coat School Heritage Centre is a private charitable company limited by guarantee incorporated In Northern Ireland. The registered office is Offices of First Derry Presbyterian Church, Upper Magazine Street, Londonderry BT48 6PH

Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and Accounting and Reporting by charities SORP applicable to charities preparing their Accounts in accordance with the FRS applicable in the UK and Ireland.

Going concern

At the time of approving the financial statements the trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future.

Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees. Restricted funds are subject to specific conditions by donors as to how they may be used. Endowment funds are subject to specific conditions by donors that the capital must be maintained.

Income

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation. Income tax recoverable in relation to donations received under Gift Aid are is recognised at the time of the donation.

Legacies are recognised on receipt.

Expenditure

Expenditure is recognised once there is a legal obligation to make a payment to a third party.

Taxation

The company is a charity and is recognised by HMRC under the charity tax number NI00926.

BLUE COAT SCHOOL HERITAGE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

2 Donations and legacies

Donations and gifts
3 Charitable activities
Website expenses
Heritage expenses
Volunteer expenses
Printing & translation expenses
Share of support costs
Share of governance costs
Unrestricted
Funds
2022
£
1,664
276
-
146
-
422
109
910
1,441
Restricted
Funds
2021
£
100
517
342
-
2,799
3,658
847
632
5,137

4 Trustees

None of the Trustees received any remuneration from the charity

5. Employees

The average number of employees is nil

6. Creditors: amounts falling due within one year

within one year
Accrual 360 1,033

BLUE COAT SCHOOL HERITAGE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022

7. Restricted Funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specifies purposes:-

Balance at Resources Balance at
31 December Expended 31 December
2021 2022
£ £ £
Heritage fund 3,635 2,748 887

This is for the establishment of the Presbyterian Heritage Centre within the Walled City of Londonderry