Registered Number SC289110
EDINBURGH CITY YOUTH CAFE
Abbreviated Accounts
31 March 2016
Notes | 2016 | 2015 | |
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£ | £ | ||
Fixed assets | |||
Tangible assets | 3 |
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Current assets | |||
Stocks |
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Debtors |
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Cash at bank and in hand |
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Creditors: amounts falling due within one year |
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Net current assets (liabilities) |
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Total assets less current liabilities |
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Total net assets (liabilities) |
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Reserves | |||
Other reserves |
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Income and expenditure account |
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Members' funds |
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Approved by the Board on
And signed on their behalf by:
1 Accounting Policies
Basis of measurement and preparation of accounts
and in accordance with the Statement of Recommended Practice: Accounting and
Reporting by Charities issued in March 2005.
Turnover policy
All incoming resources are included in the statement of financial activities when
the charity is entitled to the income and the amount can be quantified with
reasonable accuracy. The following specific policies are applied to particular
categories of income:
Voluntary Income is received by way of grants, donations and gifts and is
included in full in the Statement of Financial Activities when receivable.
Grants, where entitlement is not conditional on the delivery of a specific
performance by the charity, are recognised when the charity becomes
unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where
this can be quantified. The value of services provided by volunteers has not
been included in these accounts.
Investment income is included when receivable.
Incoming resources from charitable trading activity are accounted for when
earned.
Tangible assets depreciation policy
minor additions or those costing below £ 100 are not capitalised. Depreciation is
provided at rates calculated to write off the cost of each asset over its expected
useful life, less residual value and in all cases the rate is 25% per annum.
Other accounting policies
Stocks are stated at the lower of cost or net realisable value
Pensions
The charity makes payments into a defined contribution scheme on behalf of a
staff member. The assets of the scheme are held separately from those of the
company in independently administered funds. The pension cost charge
represents contributions payable by the company to the funds.
2
Company limited by guarantee
£ | |
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Cost | |
At 1 April 2015 |
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Additions |
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Disposals |
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Revaluations |
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Transfers |
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At 31 March 2016 |
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Depreciation | |
At 1 April 2015 |
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Charge for the year |
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On disposals |
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At 31 March 2016 |
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Net book values | |
At 31 March 2016 | 28,620 |
At 31 March 2015 | 8,356 |