THE BRANNERSON FOUNDATION CHARITY NUMBER SC042175
ACCOUNTS
31[st] MARCH 2022
THE BRANNERSON FOUNDATION
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE BRANNERSON FOUNDATION
I report on the accounts of the charity for the year ended 31[ST] March 2022 which are set out on pages 2 to 5.
Respective responsibilities of trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 7(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence which would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s statement
In connection with my examination, no matter has come to my attention:
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Which gives me reasonable cause to believe that in any material respect the requirements
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(a) to keep accounting records in accordance with section 41 of the Act; and
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(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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THE BRANNERSON FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] March 2022
| Unrestricted Restricted Funds Funds £ £ INCOMING RESOURCES Incoming resources from donors Private donations 0 - _ _ _0 - ___ _Other voluntary incoming resources Other fund raising - - _ _ _Income Other 48,498 - _ ___ TOTAL INCOMING RESOURCES 48,498 0.00 |
Total 2022 £ 0 _ _0 - _ 48,498 ____ 48,498 |
Total 2021 £ 0 _ _0 - _ 99,843 ____ 99,843 |
|---|---|---|
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THE BRANNERSON FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] March 2022
(Continued)
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2022 |
2021 | |
| £ | £ | £ | £ | |
| RESOURCES USED | ||||
| Activities directly related to the work | ||||
| of the charity: | ||||
| Rent | 9,626 | - | 9,626 | 10,204 |
| Classroom consumables | 73 | - | 73 | 29 |
| Wages | 9,554 | - | 9,554 | 19,017 |
| Utilities | 440 | 440 | 2 ,734 | |
| Family Support | 5,621 | 5,621 | 10.697 | |
| Freight, Transportation and flights | 912 | 912 | 1,485 | |
| Schooling Fees | 21,944 | 21,944 | 35,564 | |
| Dolphin House | 328 | 328 | 20,902 | |
| Bank charges | - | - | _- _ | - |
| 48,498 | - | 48,498 | 100,632 | |
| ______ | ______ | _ | _ | |
| Fund raising and publicity | ||||
| - | - | - | - | |
| Administration costs | ||||
| Secretarial expenses | - | - | - | - |
| Legal expenses | - | - | - | - |
| Sundry expenses | - | - | - | - |
| - | - | - | - | |
| Payments | ||||
| Gross Payments | - | - | - | |
| - | - | - | ||
| NET INCOMING/(OUTGOING) RESOURCES | ---- | - | ---- | (789) |
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THE BRANNERSON FOUNDATION
BALANCE SHEET AS 31[st] MARCH 2022
| Note FIXED ASSETS Tangible fixed assets Investments CURRENT ASSETS Cash NET ASSETS CURRENT LIABILITIES Creditor NET ASSETS LESS LIABILITIES |
2022 £ 1,937 - 1,937 10,371 10,371 12,308 - 12,308 |
2021 £ 2,582 - 2,582 10,371 10,371 |
|---|---|---|
| 12,953 | ||
| - 12,953 |
Approved by the committee on 1[st] October 2024 and signed on its behalf by:
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THE BRANNERSON FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
1. ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Charities Statement of Recommended Practice.
Funds
General funds represent the funds of the charity which are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity. Restricted funds can only be applied on the purposes specified by the fund.
Incoming resources
Incoming resources from donors, from operating activities, other voluntary incoming resources and income from charitable trading are recognised when received by or on behalf of the charity. Income from investments is accounted for when receivable.
Resources used
Grants and donations are accounted for when paid over or when awarded, if that award creates a binding obligation on the charity.
Other expenditure is accounted for when the liability is incurred.
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