2022-12-31-accounts

APPENDIX 2

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Breathe Easy Perthshire SC049477 Receipts and payments accounts Period start date Period end date For the period Day Month Year to Day Month Year from Year 1st August 2021 31st July 2022 Section A Statement of receipts and payments ~~OS(FSS~~ Unrestricted Restricted Expendable ~~= 55~~ Permanent Total funds Total funds last to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 226 226 1,411 Legacies - Grants - Receipts from fundraising activities - Gross trading receipts - ~~Income from investments other than~~ ~~-~~ Rents from land & buildings - ~~Gross receipts from other charitable~~ ~~-~~ - A1 Sub total 226 - - - 226 1,411 A2 Receipts from asset & Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - ~~—~~ Total receipts 226 ~~os~~ - ~~io~~ 226 1,411 A3 Payments Expenses for fundraising activities - Gross trading payments - Investment management costs - Payments relating directly to charitable ~~[ 1][,][649 ] 1,649 1,044~~ Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - A3 Sub total 1,649 - - - 1,649 1,044 A4 Payments relating to asset and Purchases of fixed assets - Purchase of investments - A4 Sub total - ~~S=Ss Se=~~

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Total payments 1,649 - - - 1,649 1,044
Net receipts / (payments) (1,423) - - - ( 1,423) 367
A5 Transfers to / (from) funds -
Surplus / (deficit) for year
( 1,423) - - - ( 1,423) 367
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Breathe Easy Perthshire

Section B Statement of balances

Categories

B1 Cash funds

Details Cash and bank balances at start of year Surplus / (deficit) shown on receipts and payments account Cash and bank balances at end of year (Agree balances with receipts and payments account(s))	Unrestricted funds to nearest £
	2,918
	1,423) (
	1,495
	0

Details

B2 Investments

Details

B3 Other assets

Details

B4 Liabilities

BEP Accounts 21-22(1) / Statement of balances

December 2007

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Details

B5 Contingent liabilities

Signed by one or two trustees on behalf of all the trustees

Signature

BEP Accounts 21-22(1) / Statement of balances

December 2007

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SC049477

Restricted funds to nearest £ - - - -	Expendable endowment funds to nearest £ - - -	Permanent endowment funds to nearest £ - - -	Total current period to nearest £	Total current period to nearest £	Total last period to nearest £
			2,918		2,551
			1,423) (		367
			-
			-
			1,495		2,918
					-

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Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
Total - -
Current value (if
Fund to which asset belongs Cost (if available) Last year
available)
to nearest £ to nearest £ to nearest £
Total - - -
Fund to which liability relates Amount due Last year
to nearest £ to nearest £
BEP Accounts 21-22(1) / Statement of balances 5
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BEP Accounts 21-22(1) / Statement of balances

December 2007

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Total Total Fund to which liability relates	-
	-

Date of Print Name approval

BEP Accounts 21-22(1) / Statement of balances

December 2007

6

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Breathe Easy Perthshire

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Unrestricted funds are those that can be expended at the discretion of of the objects of the charity. All funds are currently unrestricted.

C3a Trustee remuneration C2 Grants C3b Trustee remuneration - details	Type of activity or project supported	Individual / institution
	x
	Authority under which paid

C4a Trustee expenses

C4b Trustee expenses - Treasurer expenses: postage, communication and admin costs details

BEP Accounts 21-22(1) / Notes

December 2007

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Nature of relationship C5 Transactions with trustees and connected persons

Nature of transaction

C6 Other information

BEP Accounts 21-22(1) / Notes

December 2007

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SC049477

f the Trustees in the furtherance

Number of grants £ made Total -

£

Number of £ trustees

1 376

BEP Accounts 21-22(1) / Notes

December 2007

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Transaction Balance

BEP Accounts 21-22(1) / Notes

December 2007

10

INDEPENDENT EXAMINER'S REPORT

For the year ended 31[st] July 2022

Independent Examiner’s Report to the Trustees of Breathe Easy Perthshire, SC049477

I report on the accounts of the charity for the year ended 31[st] July 2022.

Respective responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that 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 the 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:

2. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations; and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met; or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 08/02/22