Notes to the financial statements For the year ended 31 December 2009
Cost allocation includes an element of judgment. The charity considered the cost benefit of detailed calculations and the record keeping in deciding a basis for allocating support costs. The staff hours and therefore staff costs were deemed to be the most directly representative of how indirect costs are incurred.
Support costs are allocated in two stages. Firstly, the costs are allocated on estimate of actual time spent on hotels and voluntary branch activities and governance. The balance is then allocated across all activities on the ratio of staff costs.
(k) Operating leases Rentals payable under operating leases, where substantially all risks and rewards of ownership remain with the lessor, are charged to the Statement of Financial Activities on a straight line basis over the duration of the lease.
2. Voluntary Income 2009
Unrestricted £’000
Individual donations Legacies (note 2 (a)) Trusts and Corporate Other donations
2(a). Legacies 2009
Unrestricted £’000
Accrued legacies 1 January Legacies received during year Legacies accrued 31 December
(1,339) 2,320 1,321
2,302
Restricted £’000
Total Unrestricted £’000
— (1,339) 88
2,408
— 1,321 88
2,390
(1,656) 2,838 1,339
2,521 £’000
Restricted £’000
2008 Total £’000
— (1,656) 28
2,866
— 1,339 28
2,549
Legacies valued at £1,467,311 were receivable as at 31 December 2009 and due in 2010. We estimate we can forecast 90% of the value of these legacies with sufficient accuracy to include them in the accounts.
3. Activities for generating funds 2009
Unrestricted £’000
Merchandising Events
4. Investment Income 2009
Unrestricted £’000
Short term deposits Dividend Income
Income from investment held by voluntary run branches
18 25
— 43
Restricted £’000
— —
75 75
Total Unrestricted £’000
18 25
75 118
£’000 116
9 — 125
Restricted £’000
— —
118 118
2008 Total £’000
116 9
118 243
Arthritis Care Annual Report 2009 | 29 9
61 70
Restricted £’000
— —
—
Total Unrestricted £’000
9
61 70
146 148
£’000 2
Restricted £’000
— —
—
2008 Total £’000
2
146 148
671
2,302 142 9
3,124
Restricted £’000
— 88 — 17
105
Total Unrestricted £’000
671
2,390 142 26
3,229
£’000 1,287
2,521 162 3
3,973
Restricted £’000
2008 Total £’000
— 1,287 28 — 17
2,549 162 20
45 4,018
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