Trustees. Annual Report for the period Period start dale Period end dale From APRIL To Section A Reference and administration details Charity name IMPERIAL CHARITY Other names charty is known by IMPERIAL CHARITY PROMOTIONS Registered charity number (If any) 1020080 Charlty's prlnclpal address 27 WARMINSTER ROAD WESTBURY WILTSHIRE Postcode BA13 3PD Names of the chaiity trustees who manage the chartty Dates a¢ted rf not for who ar Trustee name Office Irf any) Name of pernon lor body) entitled to appoirrt tru8tg9 rfan Joe Procter Linda Cwiklinski Stephen Cwiklinski Julie-Anne Cox James Roy John Norris Chair 25 February 2022 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charlty, If anyy (for example. any custodlan trustees) Name Datss acted if not for whol8 ear TAR March 2012
Names and addresses of advlsers Ioptlonal Inforniatlon) of adviser Nam8 Address Lloyds Market Place,Warninster,wiS Peninsula 2 Cheetham Mill Road. Manchester Bank Employment Law Accountant Busy 8ooks Unit 6,Washington Road,Westbury Name of chief executive or names of senior staff members (Optional inforniationl Section B Structure, governance and management Description of tho charity's trusts Type of goveming d¢xument CONSTITUTION How the charity is constituted ASSOCIATION CONSISTING OF SOME 25 MEMBERS Trustee selection methods TRUSTEES ARE APPOINTED AT THE AGM OR TRUSTEES MEETING Additional governance issues (Optional information) Potential Trustees are provided wth the Charity Commission Welcome Pack and other relevant documents that apply. They are also provided with a copy of the Charity's policies on Conflict of Interest, Safeguarding and Financial Controls. A copy of the Constitution and minutes of Ihe last meetings are also provided. Before appointment they confirm they are fully aware ofthe Charity's ethos. All Trustees give theirtime voluntarily and do not receive any remuneration or other benefrts. You may choose to include additional infomiation, where relevant, about.. policies and ProdureS adopted for the induction and training of trustees- the charily's organisational structure and any wider network wrth which the charity works: relationship with any related parties., trustees, considefation of major risks and the system and prtxedures to manage them. The Chartty has fund raising retail shops which are overseen by a Business Manager who has been delegated by the Trustees to manage the day to day running of them. He is assisted by hvo Managers. Section C Objectives and activities To engage in fundraising in order to fulfil their chantable activrties for the benefrt of adS andlor children with Extra Needs and also Senior citizens within the county of Wiltshire. Summary of the objects of the charlty set out In Its govemlng document TAR March 2012
It can be confirmed that Trustees have had regard to the Charity Commission Guidance on Public Benefrt when planning activities for the year. sin the lifting of Covid restrictions, the Chartiy has been able to contsnue vnth its normal activities as follows.. Organising monthly coach outings Providing entertainment in Care and Nursing Homes on a monthly basis wrthin the county of Wiltshire. Summary ofthe maDn activities undertaken for th• public benefft in relation to these objects {include within this section the statutory declaration that trustees have had regartl to the guidance Sssued by the Charlty Commission on public benefit) Awarding Grants to Special Needs Schools wtihin the county of Wiltshire. Additional detsils of objectives and activbties (Optional inforniation) The Charily has a policy of awarding grants to Special Needs Schools and other appropriate organisations wrthin the county of Wiltshire. Schools and organisations a invited annually to apply for grants as and when required. All applications are considered by the Board of Trustees and grants are awarded on ment. If applications are sUssful an End of Grants Report is required detailing full expenditure and beneffts derived from the grant. You may choose to indude further ststements, where relevant, about.. policy on grantmaking., policy programme related investment; contribution made by volunteers. Volunteers are recrutted primarsly to staff our retail shops and assist on coach outings. They all contribute greatly to the success of the Charity. TAR March 2012
Section D Achievements and performance Covid restrictions continued to hamper our activities for a large part of the year but On they started to be relaxed we managed to &hieve the following.. Summary ofthe main achievements of the charty during the year GiftslGrants to Individualslorganisations Totalling £3799.83 Grants to 6 x Speaal Needs Schools Totalling £9213.00 3 x Coach Trips for a total of 360 people 37 x Sessions of Entertainment in Care and Nursing Homes TAR Mareh 2012
Section E Financial review The Charity has no real reserves but aims to hold a minimum of £15,000 in the bank, all of which is unrestricied funds , to cover unforeseen rcumstances. Brief ststement of the charty's policy on reseThe¥ Detsils of any funds matsrialty in deficit NIA Further financial review details Ioptional infomiationl You may choose to indude addrtional information, where relevant about.. the charity's principal Soufces of funds linduding any fundraising): how expenditure has supported the key objectives of the charity., investmenl policy and objectives including any ethical investment policy adopted. Our principle source of funds this year has been the profrt from our retails shops and Grft Aid. Section F Other optional information Section G Declaration The trustses declare that they have approved thè trustees, report above. Signed on behalf of the charity's trustees Slgnature(s) Full name(s Position (eg Secretary, Chair. etc) JAM SROY Chair Date 18 AUGUST 2022 TAR March 2012
Annual accounts for the period
Period start date 01 Apr 2 0 2 1 Peri o d end date) 31 Mar 2 0 2 2 Charity No 1 0 2 0 0 8 0 Charity name IMPERIAL CHARITY (if any)
| Section A: Statement of finan cial activities |
Section A: Statement of finan cial activities |
|---|---|
| Recommended categories by activity Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 Total S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 Total S12 Net income/(expenditure) before investment gains/(losses) S13 Net gains/(losses) on investments S14 Net income/(expenditure) S15 Extraordinary items S16 Transfers between funds S17 Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use S18 Other gains/(losses) S19 Net movement in funds S20 Reconciliation of funds: Total funds brought forward S21 T t l f d i d f d S22 |
Unr 4845 2749 17175 27516 19393 22625 17528 18991 20743 18814 18814 18814 73036 91850 estricted funds £ Restricted income funds £ Endowment funds £ Tot fund £ F01 F02 F03 FO 0 - 3 - 1 9 al s Prior year funds £ 4 F05 431 1050 73694 - 15094 90102 180371 - 1030 147572 148602 31769 31769 31769 35578 67347 |
Section B: Balance sheet
| Notes Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors:amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors:amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Total funds B21 Signed by one or two trustees on behalf of all the trustees |
Notes Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 Total fixed assets B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 Total current assets B10 Creditors:amounts falling due within one year (Note 20) B11 Net current assets/(liabilities) B12 Total assets less current liabilities B13 Creditors:amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Total funds B21 Signed by one or two trustees on behalf of all the trustees |
Unrestricted funds £ Restricted income funds £ F01 F02 |
Endowment funds £ Total funds £ F03 F04 |
Prior year funds £ F05 |
|---|---|---|---|---|
| 5606 | 8643 | |||
| 5606 | 8643 | |||
| 20513 | 10449 | |||
| 77830 | 55434 | |||
| 98343 | 65883 | |||
| 1909 | 1490 | |||
| 96434 | 64393 | |||
| 102040 | 73036 | |||
| 102040 | 73036 | |||
| ` | ||||
| 102040 | 73036 | |||
| 102040 | 73036 | |||
| Signature | Print Name | Date of approval dd/mm/yyyy |
||
| James Roy | 18082022 | |||
Section C: Notes to the accounts
Note 1: Basis of preparation
This section should be completed by all charities.
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with X preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 X the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by
-
- Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern, please provide the following details or state “Not applicable”, if appropriate: An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
(cont)
Section C: Notes to the accounts
1.3 Change of accounting policy
----- Start of picture text -----
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes X
- Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS 102 SORP.
----- End of picture text -----*
1.4 Changes to accounting estimates
----- Start of picture text -----
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes X
- Tick as appropriate
No
Please disclose:
----- End of picture text -----*
----- Start of picture text -----
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
----- End of picture text -----
----- Start of picture text -----
(iii) where practicable, the effect of the change in one or
more future periods.
----- End of picture text -----
Section C: Notes to the accounts (cont)
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes * - Tick as appropriate No N
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and
(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.
Section C: Notes to the accounts
(cont)
Note 2: Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
2.1 Reconciliation with previous generally accepted accounting practice
Please provide a description of the nature of each change NONE in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
----- Start of picture text -----
Start of period End of period
£ £
Fund balances as previously
stated
Adjustments:
----- End of picture text -----
----- Start of picture text -----
Fund balance as restated
----- End of picture text -----
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
----- Start of picture text -----
End of period
£
Net income/(expenditure) as previously stated
Adjustments:
Previous period net income/
(expenditure) as restated
----- End of picture text -----
(cont)
Section C: Notes to the accounts
2.2 Income
This standard list of accounting policies has been applied by the charity except for those ticked “No” or “N/a”. Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income These are included in the Statement of Financial Activities (SoFA) when: •the charity becomes entitled to the resources; •it is more likely than not that the trustees will receive the resources; and •the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. |
Yes No N/a |
|---|---|
X |
|
| Yes N N/ |
|
X |
|
Yes No N/a |
|
X |
|
| Yes No N/ |
|
| X | |
| Yes No N/a |
|
X |
|
Yes No N/a |
|
| X | |
| Yes No N/a |
|
| X | |
| Yes No N/ | |
| X | |
| Yes No N/a |
|
| X | |
| Yes No N/ |
|
| X | |
(cont)
Section C: Notes to the accounts
| Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in ‘Income from other trading activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against ‘Income from other trading activities’ and the proceeds from sale are also recognised as ‘Income from other trading activities’. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. |
Yes No N/a | Yes No N/a | Yes No N/a |
|---|---|---|---|
| X | |||
| ~~Yes No N/~~ X |
|||
| ~~Yes~~ | ~~No~~ | ~~N/~~ | |
| X | |||
| ~~Yes No N/a~~ X |
|||
| Yes No N/ X |
|||
| ~~Y~~ ~~N~~ ~~N/~~ |
|||
| ~~es~~ ~~o~~ ~~a~~ |
|||
| X | |||
| ~~Yes~~ X ~~No~~ ~~N/a~~ |
|||
| ~~Yes~~ ~~No~~ ~~N/a~~ X |
|||
| ~~Yes~~ ~~No ~~ ~~N/~~ X |
|||
| ~~Y~~ ~~N~~ |
|||
| ~~es~~ ~~o~~ N/a X |
|||
| ~~Yes~~ ~~No~~ ~~N/a~~ X |
|||
| Yes | No | N/ X |
Section C: Notes to the accounts
(cont)
| 2.3 Expenditure and liabilities Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
|---|---|---|---|
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes No N/a |
|||
| X | |||
| Yes | No | N/a | |
| X |
(cont)
Section C: Notes to the accounts
| 2.4 Assets Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 14. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. |
|||
|---|---|---|---|
| £1 | |||
| Yes No N/a |
|||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X | |||
| YesNoN/a | |||
| X |
Section C: Notes to the accounts
(cont)
Policies adopted additional to or different from those above Donated goods are treated as having no value until sold. Grants are made on condition that an End of Grant Report is submitted to the The Charity to verify expenditure.
Section C: Notes to the accounts
(cont)
Note 3: Analysis of income
----- Start of picture text -----
Unrestricted Restricted Endowment Total Prior year
Analysis funds income funds funds funds funds
£ £ £ £ £
Donations and Donations and gifts 4845 431
legacies: Gift Aid 27516 15094
Legacies
General grants provided by
government/other charities 19393 90102
Membership subscriptions and
sponsorships which are in substance
donations
Donated goods, facilities and
services
Other
Total [51754 ] 105627
Charitable
activities:
Other
Total
Other trading
activities: Shop Sales 171750 73694
Other
T t l
Income from Interest income
investments:
Dividend income
Rental and leasing income
Other
Total
Separate VAT Recovered 8912 5689
material item of
income:
Total [8912 ] 5689
----- End of picture text -----
(cont)
Section C: Notes to the accounts
| Other: Analysis Other information: Total income All income in the prior year was unrestricted except for: (please provide description and amounts) Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity’s own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual property rights Other Total |
Analysis | Unrestricted funds £ |
Restricted income funds £ |
Endowment funds £ |
Total funds £ |
Prior year funds £ |
|---|---|---|---|---|---|---|
| Conversion of endowment funds into income |
||||||
| Gain on disposal of a tangible fixed asset held for charity’s own use |
||||||
| Gain on disposal of a programme related investment |
||||||
| Royalties from the exploitation of intellectual property rights |
||||||
| Other | ||||||
| 232416 | 185010 | |||||
Section C: Notes to the accounts (cont)
----- Start of picture text -----
Note 4: Analysis of receipts of government grants
This year Last year
Description £ £
Government grant 1 Furlough and Business Support Grants 19393 90102
Government grant 2
Government grant 3
Other
Total 19393 90102
Please provide details of
any unfulfilled conditions
and other contingencies
attaching to grants that
have been recognised in
income.
----- End of picture text -----
Please give details of other forms of government assistance from which the charity has directly benefited.
Section C: Notes to the accounts
(cont)
----- Start of picture text -----
Note 5: Donated goods, facilities and services
This year Last year
£ £
Seconded staff
Use of property
Other
Total
Goods are treated as being of no value
Please provide details of the accounting
until sold.
policy for the recognition and valuation
of donated goods, facilities and services.
----- End of picture text -----
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.
Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
Section C: Notes to the accounts
(cont)
Note 6: Analysis of expenditure
----- Start of picture text -----
Unrestricted Restricted Endowment Total funds Prior year
funds income funds funds
Analysis £ £ £ £ £
Expenditure on Incurred seeking donations
raising funds:
Incurred seeking legacies
Incurred seeking grants
Operating membership schemes
and social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable
trading activity
Advertising, marketing, direct mail
and publicity
Start up costs incurred in generating
new source of future income
Database development costs
Other trading activities
Investment management costs:
Portfolio management costs
Cost of obtaining investment advice
Investment administration costs
Intellectual property licencing costs
Rent collection, property repairs
and maintenance charges
Total expenditure on raising funds
Expenditure Grants/Trips/Entertainment 17528 1030
on charitable
activities
17528 1030
Total expenditure on charitable activities
----- End of picture text -----
(cont)
Section C: Notes to the accounts
----- Start of picture text -----
Unrestricted Restricted Endowment Total funds Prior year
funds income funds funds
Analysis £ £ £ £ £
Separate material Shop Costs 189911 145572
item of expense
189911 145572
Total
Other
Total other expenditure
Total expenditure 207439 148602
Other information:
Analysis of expenditure on charitable activities
----- End of picture text -----
----- Start of picture text -----
Activity or Activities undertaken directly Grant funding Support Costs Total this Total prior
programme of activities year year
£ £ £ £ £
Shows/Entertainment 2170 2170 -
Activity 1
Coach Trips 2345 2345 -
Activity 2
Grants 13013 13013 1030
Other
17528 17528 1030
Total
----- End of picture text -----
Prior year expenditure on charitable activities can be analysed as follows:
Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)
(cont)
Section C: Notes to the accounts
| Note 7: Extraordinary items | Note 7: Extraordinary items | ||
|---|---|---|---|
| Please explain the nature of each extraordinary item occurring in the period. Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items |
This year £ |
Last year £ |
|
| Total extrordinary items |
Section C: Notes to the accounts
(cont)
Note 8: Funds received as agent
8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.
----- Start of picture text -----
Amount received Amount paid out Balance held at period
end
Related party
Description/name of party This year Last year This year Last year This year Last year
(Yes or No)
£ £ £ £ £ £
Total
----- End of picture text -----
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.
----- Start of picture text -----
Balance held at period
end
This year Last year
Description/name of party £ £
Total
----- End of picture text -----
(cont)
Section C: Notes to the accounts
Note 9: Support Costs
Please complete this note if the charity has analysed its expenses using activity categories and has support costs.
----- Start of picture text -----
Support cost (examples) Raising Activity 1 Activity 2 Activity 3 Grand total Basis of
funds allocation
£ £ £ £ £ (Describe
method)
Governance
Other
Total
----- End of picture text -----
Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.
(cont)
Section C: Notes to the accounts
Note 10: Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter ‘0’ in the appropriate box(es).
----- Start of picture text -----
This year Last year
£ £
Independent examiner’s fees 750 750
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner
----- End of picture text -----
(cont)
Section C: Notes to the accounts
Note 11: Paid employees
Please complete this note if the charity has any employees.
11.1 Staff Costs
----- Start of picture text -----
This year Last year
£ £
Salaries and wages 100712 83866
Social security costs 7380 12178
Pension costs (defined contribution scheme) 797 642
Other employee benefits
Total staff costs 108889 96706
----- End of picture text -----
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter ‘true’ in the box provided.
No employees received employee benefits (excluding employer pension costs) for the TRUE reporting period of more than £60,000 t
----- Start of picture text -----
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid to key
management personnel (includes trustees
and senior management) for their services to
the charity
This year Last year
11.2 Average head count in the year
Number Number
The parts of the charity in which the Business Manager 1 1
employees work Retail 5 4
Van Drivers 2 2
Other
Total [ 8] 7
----- End of picture text -----
Section C: Notes to the accounts
(cont)
11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
Please explain the nature of the payment
Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset)
11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date
Please state the accounting policy for any redundancy or termination payments
Section C: Notes to the accounts
(cont)
Note 12: Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.
----- Start of picture text -----
12.1 Please complete this note if a defined contribution pension scheme is operated.
----- End of picture text -----
----- Start of picture text -----
Amount of contributions recognised in the
SOFA as an expense
Please explain the basis for allocating
the liability and expense of defined
contribution pension scheme between
activities and between restricted and
unrestricted funds.
----- End of picture text -----
----- Start of picture text -----
12.2 Please complete this section where the charity participates in a defined benefit pension plan but is
unable to ascertain its share of the underlying assets and liabilities.
----- End of picture text -----
----- Start of picture text -----
Please confirm that altough the scheme
is accounted for as a defined contribution
plan, it is a defined benefit plan.
Please provide such information as is
available about the plan’s surplus or
deficit and the implications, if any, for the
reporting charity
----- End of picture text -----
----- Start of picture text -----
12.3 Please complete this section where the charity participates in a multi-employer defined benefit
pension plan that is accounted for as a defined contribution plan.
----- End of picture text -----
----- Start of picture text -----
Describe the extent to which the charity
can be liable to the plan for other entities’
obligations under the terms and conditions
of the multi-employer plan
----- End of picture text -----
Section C: Notes to the accounts
(cont)
Note 13: Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
13.1 Analysis of grants paid (included in cost of charitable activities)
----- Start of picture text -----
Grants to Grants to Support costs Total
Analysis institutions individuals
£ £ £ £
11613 1399.83 13012.83
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total [11613 ] 1399.83 13012.83
----- End of picture text -----
Please enter “Nil” if the charity does not identify and/or allocate support costs.
NIL
13.2 Grants made to institutions
----- Start of picture text -----
Please provide
Yes details of
My charity has made grants to particular institutions that are material in the
charity’s URL.
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity’s web site. No Provide details
below
Total amount
Names of institution Purpose of grants paid
£
Westbury Community Project Set Up/Running Costs 1500
Westbury Shed Purchase of Table Router 900
Stepping Stones Special School Garden Development 1500
Exeter House Special Needs School Purchase of Air Skier 1213
Critchill Special Needs School Outdoor Space Development 1000
Silverwood Special Needs School Virtual Panto/Drumming 1500
Lessons
Exeter House Special Needs School Create Dark Den 2000
Westbury Infants Special Needs Group Purchase of Play/Sensory 2000
Equipment
11613
Total grants to institutions in reporting period
Other unanalysed grants
11613
Total grants paid
----- End of picture text -----
Section C: Notes to the accounts
(cont)
Note 14: Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
At the beginning of the year Additions Revaluations Disposals Transfers * At end of the year
----- Start of picture text -----
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
----- End of picture text -----
14.2 Depreciation and impairments
| *Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year SL or RB* |
*Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year SL or RB* |
SL or RB | SL or RB | SL or RB | SL or RB Straight Line (“SL”) or Reducing Balance (“RB”) |
|---|---|---|---|---|---|
14.3 Net book value
Net book value at the beginning of the year
Net book value at the end of the year
14.4 Impairment
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
(cont)
Section C: Notes to the accounts
----- Start of picture text -----
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets
been carried under the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the
construction of tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the
acquisition of tangible fixed assets.
(iii) Details of the existence and carrying amounts of property, plant
and equipment to which the charity has restricted title or that are
pledged as security for liabilities.
The “transfers” row is for movements between fixed asset categories.
Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB
= reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated
life of the asset (in years); for reducing balance, what is the percentage annual deduction.
----- End of picture text -----*
(cont)
Section C: Notes to the accounts
Note 15: Intangible assets
Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
----- Start of picture text -----
At beginning of the year
Additions
Disposals
Revaluations
Transfers
At end of the year
----- End of picture text -----*
----- Start of picture text -----
Research & Patents and Other Total
development trademarks
£ £ £ £
----- End of picture text -----
15.2 Amortisation and impairments
----- Start of picture text -----
Basis SL or RB SL or RB SL or RB SL or RB Straight
Line (“SL”)
or Reducing
Balance
(“RB”)
Rate
At beginning of the year
Disposals
Amortisation
Impairment
Transfers
At end of year
----- End of picture text -----*
15.3 Net book value
Nat book value at the beginning of the year
Net book value at the end of the year
15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including:
Reasons for choosing amortisation rates
Policies for the recognition of any capital development
Section C: Notes to the accounts (cont)
----- Start of picture text -----
15.5 Impairment
Please provide a description of the events and circumstances that led
to the recognition or reversal of an impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised had the assets
been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant, provide
value on initial recognition and carrying amount of the asset.
(ii) Details of the carrying amounts of any intangible assets to
which the charity has restricted title or that are pledged as security
for liabilities.
(iii) Please provide the amount of contractual commitments for the
acquisition of intangible assets.
(iv) State the amount of research and development expenditure
recognised as expenditure in the year.
(vi) Please detail the headings in the SOFA in which a charge for
amortisation of intangible assets is included.
(vii) For any material intangible assets, please provide a description,
its carrying amount and any remaining amortisation period.
The “transfers” row is for movements between fixed asset categories.
----- End of picture text -----*
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
(cont)
Section C: Notes to the accounts
Note 16: Heritage assets
Please complete this note if the charity has heritage assets
----- Start of picture text -----
16.1 General disclosures for all charities holding heritage assets
(i) Explain the nature and scale of heritage
assets held.
(ii) Explain the policy for the acquisition,
preservation, management and disposal of
heritage assets.
16.2 Cost or valuation
Heritage Heritage Heritage Heritage Total
asset 1 asset 2 asset 3 asset 4
£ £ £ £ £
At beginning of the year
Additions
Disposals
Revaluations
Transfers
At end of the year
16.3 Depreciation and impairments
Basis Straight
Line (“SL”)
or Reducing
Balance
(“RB”)
----- End of picture text -----*
----- Start of picture text -----
(i) Explain the nature and scale of heritage
assets held.
(ii) Explain the policy for the acquisition,
preservation, management and disposal of
heritage assets.
16.2 Cost or valuation
Heritage Heritage Heritage Heritage Total
asset 1 asset 2 asset 3 asset 4
£ £ £ £ £
At beginning of the year
Additions
Disposals
Revaluations
Transfers
At end of the year
16.3 Depreciation and impairments
Basis Straight
Line (“SL”)
or Reducing
Balance
(“RB”)
Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers
At end of year
----- End of picture text -----
(cont)
Section C: Notes to the accounts
16.4 Net book value
Net book value at the beginning of the year Net book value at the end of the year
16.5 Impairment
----- Start of picture text -----
Please provide a description of the events and circumstances that led to
the recognition or reversal of an impairment loss.
16.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
qualifications of independent valuer
the methods applied and significant assumptions
any significant limitations on the valuation
16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at
valuation
At At cost Total
valuation Group B
Group A
£ £ £
Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
----- End of picture text -----
(cont)
Section C: Notes to the accounts
16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
(i) Explain the reason why heritage assets have not been recognised on the balance sheet.
(ii) Describe the significance and nature of heritage assets.
(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.
16.9 Five year summary of heritage assets transactions
| 2015 2014 2013 2012 2011 |
2015 2014 2013 2012 2011 |
2015 2014 2013 2012 2011 |
2015 2014 2013 2012 2011 |
2015 2014 2013 2012 2011 |
|
|---|---|---|---|---|---|
| Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals |
£ £ £ £ £ |
||||
Section C: Notes to the accounts
(cont)
Note 17: Investment assets
Please complete this note if the charity has any investment assets.
17.1 Fixed assets investments (please provide for each class of investment)
----- Start of picture text -----
Cash & cash Listed Investment Social
Other Total
equivalents investments properties investments
Carrying (fair) value at beginning of period
Add : additions to investments during period
Less : disposals at carrying value
Less : impairments
Add: Reversal of impairments
Add/(deduct): transfer in/(out) in the period
Add/(deduct) : net gain/(loss) on revaluation
Carrying (fair) value at end of year
----- End of picture text -----*
*Please specify additions resulting from acquisitions through business combinations, if any.
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm’s length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees’ or valuers’ best estimate of fair value.
17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.
----- Start of picture text -----
Analysis of investments
Fair value at year end Cost less impairment
£ £
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other investments
Total
Grand total (Fair value at year end+Cost less impairment)
----- End of picture text -----
Section C: Notes to the accounts
(cont)
17.3 If your charity holds investment properties, please complete the following note:
(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity
(ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds
----- Start of picture text -----
(iv) Explain any contractual obligations for the purchase,
construction or development of investment property or for
repairs, maintenance or enhancements
----- End of picture text -----
17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
----- Start of picture text -----
Analysis of current asset investments This year Last year
£ £
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other investments
Total
----- End of picture text -----
17.5 Guarantees
Please provide details and amount of any guarantee made to or on behalf of a third party
Name of the entity or entities benefitting from those guarantees
Please explain how the guarantee furthers the charity’s aims
(cont)
Section C: Notes to the accounts
| 17.6Concessionary loans Amount of concessionary loans made (Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information). Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year Total Total |
||||
|---|---|---|---|---|
| Description | This year £ Last year £ |
|||
| Total | ||||
| Description | This year £ Last year £ |
|||
| Total | ||||
Section C: Notes to the accounts
(cont)
17.7 Additional information
Please provide information about the significance of investments to the charity’s financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.
For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.
Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.
Section C: Notes to the accounts
(cont)
Note 18: Stocks
Please complete this note if the charity holds any stock items
18.1 Please state the carrying amount of stock and work in progress analysed between activities.
| Charitable activities: Opening Added in period Expensed in period Impaired Closing Other trading activities: Opening Added in period Expensed in period Impaired Closing Other: Opening Added in period Expensed in period Impaired Closing Total this year Total previous year |
Stock Donated goods Work in progress For distribution For resale For distribution For resale |
Stock Donated goods Work in progress For distribution For resale For distribution For resale |
Stock Donated goods Work in progress For distribution For resale For distribution For resale |
Stock Donated goods Work in progress For distribution For resale For distribution For resale |
Stock Donated goods Work in progress For distribution For resale For distribution For resale |
|---|---|---|---|---|---|
| £ £ £ £ £ |
|||||
18.2 Please specify the carrying amount of any stocks pledged as security for liabilities
Section C: Notes to the accounts
(cont)
Note 19: Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
| ease complete this note if the charity has any debtors or prepayments. | |
|---|---|
| 9.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total |
This year Last year £ £ |
| 20513 - |
|
| 20513 - |
19.1 Analysis of debtors
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
----- Start of picture text -----
This year Last year
£ £
----- End of picture text -----
Trade debtors Prepayments and accrued income Other debtors Total
(cont)
Section C: Notes to the accounts
Note 20: Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
----- Start of picture text -----
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
700 700
1909 790
2609 1490
Total
----- End of picture text -----
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or performancerelated grants
Accruals and deferred income
Taxation and social security
Other creditors
20.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period
----- Start of picture text -----
This year Last year
£ £
----- End of picture text -----
Section C: Notes to the accounts
(cont)
Note 21: Provisions for liabilities and charges
Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.
21.1 Please provide:
----- Start of picture text -----
- a brief description of any obligations on the balance
sheet and the expected amount and timing of
resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for
that expected reimbursement.
----- End of picture text -----
21.2 Movements in recognised provisions and funding commitment during the period
----- Start of picture text -----
This year Last year
£ £
Balance at the start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balance at the end of the reporting period
----- End of picture text -----
----- Start of picture text -----
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame
of that commitment, any performance-related
conditions and details of how the commitment
will be funded (with contracts for capital
expenditure separately identified).
----- End of picture text -----
----- Start of picture text -----
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts designated
and the likely timing of that expenditure.
----- End of picture text -----
Section C: Notes to the accounts
(cont)
Note 22: Other disclosures for debtors, creditors and other basic financial instruments
22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity’s financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.
22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.
Section C: Notes to the accounts
(cont)
Note 23: Contingent liabilities and contingent assets
23.1 Contingent liabilities
Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.
----- Start of picture text -----
Description of item including its legal nature. Please describe Estimate of financial effect
any security provided in connection to the liability.
----- End of picture text -----
23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
Description of item Estimate of financial effect
23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement
Where it is not practical to make one or more of these disclosures, please state this fact
Section C: Notes to the accounts (cont)
| Note 24: Cash at bank and in hand | Note 24: Cash at bank and in hand | |
|---|---|---|
| This year £ Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand 72312 Other Total 72312 |
||
| This year | Last year | |
| £ | £ | |
| 72312 | 55434 | |
| 72312 | ||
| 55434 |
Section C: Notes to the accounts
(cont)
Note 25: Fair value of assets and liabilities
25.1 Please provide details of the charity’s exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.
25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.
Section C: Notes to the accounts
(cont)
Note 26: Events after the end of the reporting period
Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
Please provide details of the nature of the event
Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made
Section C: Notes to the accounts
(cont)
Note 27: Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The ‘Total funds’ figure below should reconcile to ‘Total funds’ in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
----- Start of picture text -----
Fund Fund
Type
balances balances
PE, EE Purpose and
R or Restrictions brought Gains and carried
UR * forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR 73036 29004 102040
Other funds N/a N/a
Total Funds [73036 ] 29004 102040
----- End of picture text -----
Section C: Notes to the accounts
(cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
----- Start of picture text -----
Type Fund Fund
PE, EE balances balances
R or Purpose and brought Gains and carried
Fund names UR * Restrictions forward Income Expenditure Transfers losses forward
£ £ £ £ £ £
Other funds N/a N/a
Total Funds
----- End of picture text -----
27.3 Transfers between funds
----- Start of picture text -----
Reason for transfer and where endowment is converted to income, legal Amount
power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
----- End of picture text -----
(cont)
Section C: Notes to the accounts
27.4 Designated funds
----- Start of picture text -----
Amount
Planned use Purpose of the designation
----- End of picture text -----
Section C: Notes to the accounts
(cont)
Note 28: Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or “False” if there are transactions to report.
28.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority
Name of trustee (eg order, Remuneration Pension Redundancy Other TOTAL
governing contribution (including
document) loss of office)/
ex gratia
£ £ £ £
Please give details of why remuneration or
other employment benefits were paid.
Where an ex gratia payment has been made to
a trustee, provide an explanation of the nature
of the payment.
----- End of picture text -----
Section C: Notes to the accounts
(cont)
28.2 Trustees’ expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter “False”.
No trustee expenses have been incurred (True or False)
----- Start of picture text -----
This year Last year
Type of expenses reimbursed
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
----- End of picture text -----
----- Start of picture text -----
Please provide the number of trustees reimbursed
for expenses or who had expenses paid by the
charity
----- End of picture text -----
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter ‘true’ in the box provided.
There have been no related party transactions in the reporting period (True or False)
----- Start of picture text -----
Amounts
Provision for written
Name of the trustee or Relationship Description of the Balance at
Amount bad debts at off during
related party to charity transaction(s) period end
period end reporting
period
£ £ £ £
----- End of picture text -----
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.
Section C: Notes to the accounts
(cont)
Note 29: Additional disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to th• trust•o1 m•mb•rn of On accounts for the year •ndod Charfty no (if any) S•t out on pag l rnport to the trustees ijn my examination of the accounts of the above chanty (Ihe Trusf) for year ended Ro•pon8lbllltl•• •nd ba81s ol r•port As the Charit$ tru8tee8, you are r88pon6ible for the preparation of the accounts in acccKdance with the requirements of the Charities Act 2011 (Yho Ai*). I report in respect of my examination of the TnMt's accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed all the aprAicable Directions given by the Charity Commi88ion under sedion 145(5)Ibl of the Act. Indendent •xamlner'8 8tatsment undertake the exami léd member of [insert name of I have c¢mpleted my oxaminolion. I confirm that no material matter8 have come to my attention in connection with the examination (other than that disclosed bel(w ') which giv08 me cause to believe that in. any malerial respect: the accounting records re not kept in acMrdan¢e Vth section 130 of the Charities A¢l,' or the accounts did not accord with the accounting r8cord8; or the accounts did not comply Vlith the applicable requirements conceming the fomi and content of accounts set out in the Charrties (Accounts and R8POrts) Regulations 2008 other than any requirnent that the accounts give a Irue and fair. view vthich is not a matter considered a$ part of an independent examination. I have no concern8 arKI have come ac%oss no other matters In Connection wrth the examination to which attention should be dravm in this report in order to enable a woper understanding of the accounts to be reached. . Please d818t8 the wds in the brackels rfthey do not apply. Slgn•d: Dats: Nam•: P %ASy 6o)il£ j Rolovant professlonal quallfication(8) or body IER Oct 2018
Imperlal Charlty Charlty No. 102(th0 Trnstee's Report and Unaudlted Accounts 31 March 2022
Imperoal Charlty Tiustees Annual RePt The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 March 2022. REFERENCE AND ADMINISTRATIVE All$ Charlty No. 1020080 Prlndpal Office 27 Wamiinster Road, Westbury Trustee The following trustee served during the year: Jolyon Procter Dlrectors ol Corporate Trustees James (Jim) Roy Itemporaryl Lynne Cwlckllnskl Stephen Cwlckllnskl Julle Anne Cox Joe Protter Ideceasedl Key Manazement Perwnnel Stand in Chair person Office Manager ArUntants lame5 Iliml Roy RobertlBobl Summerfield BLbSy Books Iwestburyl Ltd Unit 6 Washington Road West Wilts Trading Estate Westbury 8A13 4JP The trustee is responsible for keepin8 proper accounting records that disc105e with reasonable accuracy at any time the financial posltion of the charity and to enable them to ensure that the financial statements Comply with the Charitie5 Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provi5ion5 of the Trust deed. The Trustee is a150 responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irre8ularities. Signed On behalf of the board Trustee / Stand in Chalr person 31 March 2022
Imperlal Charlty Independent Examlners Report Independent Examlner's Report to the trustee of ImpeTlal Charlty I report to the trustees on my examination of the finandal statements of Imperlal Charlty for the year ended 31 March 2022 which comprisè the Statement of Financial Activlties, thè Balancè Sheet and the related notes. Respon5ibilitles and basis of report As the charity's trustee you are responslble for the preparation of the finantial statements in Bccordance with the requirements of the Charities Art 20111'the Act'l. The trustee considers that an audit is not required for this year under the Charities Act 2011, s.144121 (the 2011 Act) and that an ir)dependent examination is needed. I report in respect of my examination of the charity's financial 5tatement5 carried out under section 145 of the 2011 Act and in carrying OLrt my examination I have follDwed all the applicable Directions glven by the Charity Commisslon under section 1451511bl of the Art. Independent examlner's ststement I have completed my examination. I can confirm that no material matters have come to my attentlon In connection with the examination glving me cause to believe that in. any material respect= the accounting records were not kept in respect o* the charity as required by section 130 of the Art; or the financial statements do not accord with those records- or the financial ststements do not comply with the applicable requirements conceming the form and content of the finaricial Statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair, vlew which is not a matter consldered as part of an Independent examlfiatlon. I have no concerns and have come acr055 no other matters In connertlon wlth the examinatlon to whlch attention should be drawn irtr this report in order to enable a proper understanding of the financial statements to be reached. Natash -Rowe FIAB FIAAP usy Books Iwestburyl Ltd Unit6 Washington Road West Wilts Trading Estate We5tbury BA13 4JP 31 March 2022
Imperfal Chartty Statement of FlnancSal Actlvltles for the year ended 31 Marth 2022 UTrrestrlcted funds Total funds Total funds 202Z 2022 2021 Notes Income and endowments from: Donatlons and legacles Charitable activities Other 27.516 12,894 1,278 27,516 12.894 1.278 15,525 22,963 Total 41.688 41,688 38,488 Expendlture on: Charitable activities 17,528 17.528 1,030 Total 17.528 17.528 1,030 Net g3ln5 on investments Net Incom• 24,160 24,160 37,458 Transfers between fvnds Net Ineome beft+re other galns/{lossesl 24.160 24,160 37,458 Other galns and losse$ Net movement In funds 24,160 24,160 37,458 Reconclliatlon of funds: Total funds brought forward 73,036 73,036 35,578 Total fund5 carrled forward 97.196 97,196 73,036
Imperlal Charlty Balance Sheet at 31 March 2022 Charlty No. 1020080 2022 2021 Flxed assets Intangible assets Tanglble assets 2.134 3,472 5,606 4,014 4,629 8,643 io Current assets Debtors Cash at bank and In hand li 20,513 77,830 98,343 11,9091 96.434 10,449 55,434 65,883 11,4901 64.393 Creditors". AmoLsnt falling due within one year Net current assets 12 Total assets less wrrert Ilabllllles 102,040 73.036 Net assets exdudlng penslon asset or Ilablllty 102,040 73.036 Totsl net assets 102,040 73,036 The lunds ofthe thaTIty Restrlcted funds Uniestrltted funds General funds 13 13 102,040 73,036 102,040 73,036 Reseryes 13 Total funds 102,040 73,036 Approved by the trustees on 31 March 2022 And signed th behalf by: mes (Jim) Ro Stsnd in chair per50 31 March 2022 n behalf of the trustees
IMPERIAL CHAR y SHOP TRADING ACCOUNT FOR YEAR ENDING 2022 31 March 2022 31 March 2021 Incorne Shop takings, less drs blf VAT re¢overed Grants reived Ifurlou8h & wits council) 171.750.00 8,912.Q¥) 19.393. 200,055.00 73,694.CK) 5.689. 90,102.CX) 169,485.00 Expense5 Wa8e5 inc pension & nic Casual Labourto covercovid shortages Sto¢k refurbishment Rent & Rates Electric 108,890.34 4,035.(h) 136.00 31,277.Q) 2,889.ClJ 691.00 86,673.72 81.(X) 31,286.Cl) 1,743. 1.079.00 1,058.LX) 2,764.CN) 708.(YJ 1,487.0) Insurance Advertising Telephones Maintenance Waste Oisp05al Paxton Software Other- Sundries Motor expens Car parking incentive lor staff Hand sanitiser, masks & Covid safety Consuttancy (lees lor seNicesl Olte supplie5 Cornputer & IT costs Payroll ènd a¢covnt5 Card machine costs Bank charges Amort15ation 2,134.00 2,342.00 3,725.C¥) 3.430.00 45.00 3.402.20 8,7S3.IX) 170.80 2.205.(x) 7,831,CQ 260.00 4,648.68 1,621.CKI 4,446.02 1,588.00 2,388.36 2,750.(K) 1.148.LK) 777. 1.959. 599.CQ 1,880.00 1,156.93 1,880.0) 1,543.$8 Depre¢iati(x) IProfitl/Logs on sale of 355et 189.911.33 10,143.67 147,572.30 21,912.70
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Roport to th• trust• m•mbors of On accounts for th• y•ar •rKlod Charfty no (If any> r¥ olool O S•t out on page• I report to the trustees on my examination of the accounts of the above charity (Ihe Tru8f) for year ended Ro•pon•lbllltl•• •nd bas1• ol r•port A8 the ¢hanty8 tru8tee8, you arn r68ponsible for tho preparation of the accounts in accordance with the requirements of the CharfÉie8 Act 2011 {Ihe Ai). I report in respoct of my examination of the Twst's account8 carried out under secion 145 of the 2011 Aci aThJ in carrying out my examination, I have followed all the ap1¢able Direction8 given by the Chanty Ciimmi&8ion under section 145{5llb) of the Acl. Indendont •xamlnor'8 Statomont undertake the exami TaDaled merntrer of [insert name of I have c<Ynpleted my examinatlon. I confim that no mateflal matters have come to my attention in connection with the examinat (other than that disclosed belty ') whieh giv08 me cause to bel¥8 that in, any material respect: the accounting records re not keo in accordan¢o soction 130 of the Charities Act.. or the accounts rt accord wrth the accounting records., or the accounts dKI rt ¢ixnply with the appIlble requirement8 conmIr¥j the fom and content of accounts set out in the Charitie8 (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue aThd fair, view which 18 not a matter consthred as part of an indeperKlent examination. I have no concern8 and have come a(xoss no other matters in connection with the examination to ¥thich attention should be drawn in this port in order to enable a woper understanding of the accounts to be reached. . Please d818te the rdS in the brackets rfthey do not apply. Slgn•d: Data: 15 Name: Jpfi NJK)Y Jt)& Rolovant professlonal quallficatlon(8) or body IER O¢t 2018