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 fina**n**
cial activities|Section A: Statement of fina**n**
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
1717**5**
2751**6**
1939**3**
2262**5**
1752**8**
18991
2074**3**
1881**4**
1881**4**
1881**4**
7303**6**
9185**0**
**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”)**|
|---|---|---|---|---|---|
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## 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**|**£**
**£**
**£**
**£**
**£**|||||
|||||||
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|||||||
|||||||
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**|
|---|---|---|---|---|---|
||**£**
**£**
**£**
**£**
**£**|||||
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> 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 sec*ion 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