Fund accounting answer

Statement of Financial Activities
For the year ended 31 December 200X

		Unrestricted funds		Restricted funds		Total funds
Resources arising:		£'000's		£'000's		£'000's
Donations		80		150		230
Interest earned		3		7		10
Total resources arising		83		157		240
Resources used:
Direct charitable expenditure:
Orphanage in Romania		-		8		8
Advice shops for refugees		-		10		10
UK projects		5		-		5
Total direct charitable expenditure		5		18		23
Other expenditure:
Fundraising and publicity		20		-		20
Management and administration		30		-		30
Total other expenditure		50		-		50
Resources used in year		55		18		73
Net incoming resources		28		139		167
Net movement of funds		28		139		167

Balance sheet as at 31 December 200X