_**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:_
1. _Which gives me reasonable cause to believe that in any material respect the requirements_
- (a) _to keep accounting records in accordance with section 41 of the Act; and_
- (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_
2. _To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached._
_- 1 -_
## _**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_|
|---|---|---|
_- 2 -_
## _**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)_|
_- 3 -_
## _**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:
- 4 -
_**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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