## **Trustees' Annual Report for the period**
Period start date
Period end date
**From**
**To**
MARCH 2023
01 APRIL 2022
31
## Section A Reference and administration details
**Charity name**
IMPERIAL CHARITY
**Other names charity is known by**
**Registered charity number (if any)** 1020080
**Charity's principal address** 27 WARMINSTER ROAD WESTBURY WILTSHIRE **Postcode BA13 3PD**
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
1
0
1
1
1
2
1
3
1
4
1
5
1
6
1
7|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||JAMES ROY|CHAIR|||
||LYNN
CWIKLINSKI||||
||STEPHEN
CWIKLINSKI||||
||JULIE-ANNE COX||||
||JOHN NORRIS||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
**TAR**
March **2012**
1
1 8 1 9 2 0
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of adviser **
**Name**
**Address**|||
|**BANK**|LLOYDS|MARKET PLACE, WARMINSTER|
|**EMPLOYMENT LAW**|PENNINSULA|2 CHEETHAM MILL RD, MANCHESTER|
|**ACCOUNTANT**|BUSY BOOKS|UNIT 6, WASHINGTON RD, WESTBURY|
||||
|**Name of chief executive or names of senior staff members (Optional information)**|||
||||
## **Section B Structure, governance and management**
**Description of the charity’s trusts**
Type of governing document CONSTITUTION
- (eg. trust deed, constitution)
How the charity is constituted ASSOCIATION CONSISTING OF SOME 20 MEMBERS (eg. trust, association, company)
Trustee selection methods TRUSTEES ARE APPOINTED AT THE AGM OR TRUSTEES MEETING (eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
Potential Trustees are provided with 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 the last meetings are also provided. Before appointment they confirm they are fully aware of the Charity’s ethos. All Trustees give their time voluntarily and do not receive any remuneration or other benefits.
The Charity has two 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 two Managers.
- relationship with any related parties;
- trustees’ consideration of major risks and the system
**TAR**
March **2012**
2
and procedures to manage them.
## **Section C Objectives and activities**
To engage in fundraising to fulfil their charitable activities for the benefit of adults and/or children with Extra Needs and also senior citizens within the county of Wiltshire. **Summary of the objects of the charity set out in its governing document**
It can be confirmed that Trustees have had regard to the Charity Commission Guidance on Public Benefit when planning activities for the year.
The Charity has continued to carry out it’s normal activities as follows:
Organising monthly coach outings for 7 months of the year.
Providing entertainment in Care and Nursing Homes on a monthly basis within the count of Wiltshire.
**Summary of the main activities undertaken for the** Awarding grants to Special Needs Schools within the county of Wiltshire. **public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
**TAR**
March **2012**
3
**Additional details of objectives and activities (Optional information)**
The Charity has a policy of awarding grants to Special Needs Schools and other appropriate organisations within the county of Wiltshire. Schools and organisations are invited annually to apply for grants as and when required. All applications are considered by the Board of Trustees and grants are awarded on merit. If applications are successful, and End of Grant Report is required detailing full expenditure and benefits derived from the grant.
You **may choose** to include further statements, where relevant, about:
Volunteers are recruited primarily to staff our retail shops and assist on coach outings. They all contribute greatly to the success of the Charity.
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
## Section D Achievements and erformance p
**TAR**
March **2012**
4
## Section D Achievements and erformance p
This was our first full year of operating post Covid and the main **Summary of the main** achievements of the Charity were as follows: **achievements of the charity during the year** Grants to 6 Special Needs Schools totalling £12,170.00 Organised 7 x Coach Trips, 3 coaches per trip, at a cost of £9,370.00 Provided 156 sessions of entertainment in Care and Nursing Homes at a cost of £10,920.00
**TAR**
March **2012**
5
## **Section E Financial review**
**Brief statement of the charity’s policy on reserves**
The Charity has no real reserves but aims to hold a minimum of £15,000 in the bank, all of which is unrestricted funds, to cover unforeseen circumstances..
**Details of any funds materially in deficit**
N/A
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
Our principal source of funds continues to be the profit from our retails shops and Gift Aid.
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
## **Signature(s)**
**Full name(s)** JAMES ROY **Position (eg Secretary, Chair, etc)** CHAIR **Date** 7 SEPTEMBER 2023
**TAR**
March **2012**
6
**----- Start of picture text -----**
Imperial Charity Charity No 1020080
Company No
Annual accounts for the period
Period start date 1 Apr-22 To 31-Mar-23
**----- End of picture text -----**
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Charitable activities
Other trading activities
**_Net movement in funds_**
**Other recognised gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies
Investments|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
7,880
-
-
2,711
-
-
-
-
-
-
-
-
39,344
-
-
-
-
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05
7,880
4,845
2,711
2,749
-
17,750
-
-
39,344
27,516
-
19,393|
|---|---|---|
||49,935
-
-|49,935
72,253|
||-
-
-
29,526
-
-
198,180
-
-
-|-
-
29,526
17,528
198,180
189,911
-
-|
||227,706
-
-|227,706
207,439|
||||
||177,771
-
-
-|177,771
-
18,814|
||-
-
-|-
-|
||177,771
-
-
-|177,771
-
18,814|
||-
-
-|-
-|
||177,771
-
-
-|177,771
-
18,814|
||-
-
-
-
-
-
-
-
-
-
-
-|-
-
-
-
-
-
-|
||177,771
-
-
-|177,771
-
18,814|
||102,040
-
-|102,040
73,036|
||75,731
-
-
-|75,731
-
91,850|
Imperial Charity
1020080
Company No
## **Section B Balance sheet**
|Guidance Note
**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
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01
-
2,671
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- 2,671
- -
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
|||||-
5,606
-
-|
||2,671|-|- 2,671|5,606|
||-
33,575
-
73,600|-
-
-
-|- -
- 33,575
- -
- 73,600||
|||||-
20,513
-
77,830|
||107,175|-|- 107,175|98,343|
|||||1,909|
||2,368|-|- 2,368||
||||||
||104,807|-|- 104,807|96,434|
||||||
||107,478|-|**-**107,478|102,040|
|||||-
-|
||-
-|-
-|- -
- -||
||||||
||107,478|-|- 107,478|102,040|
||-
107,478|-|-
-
- 107,478
-|-
-
102,040|
||107,478|-|- 107,478|102,040|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signature of director authenticating accounts being sent to
Companies House
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Date of
approval
dd/mm/yyyy
07/09/2023
Date
dd/mm/yyyy
**Print name**
Signature
Print Name
JAMES ROY|
|---|---|
CC17a (Excel)
11/09/2023
2
## **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 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* x Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -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.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
Yes* x * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy; (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 FRS102 SORP.**_
CC17a (Excel)
11/09/2023
3
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
**----- Start of picture text -----**
Yes* X
* -Tick as appropriate
No*
Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
**----- End of picture text -----**
**1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* * -Tick as appropriate No* x _**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.**_
CC17a (Excel)
11/09/2023
4
CC17a (Excdl
1110912023
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
**----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change NONE
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
11/09/2023
6
|**Section C Notes to the accounts**|**(cont)**|
|---|---|
|**Recognition of income**
**2.2 INCOME**
**Donated goods**
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).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
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.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
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.
**Income from membership**
**Income from interest,**
**royalties and dividends**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
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.
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.
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.
Membership subscriptions received in the nature of a gift are recognised in Donations and
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;
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.|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
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*|
CC17 FRS 102 SORP
11/09/2023
7
|**Grants with performance**
**conditions**
**2.4 ASSETS**
**Settlement of insurance**
**claims**
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
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.
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.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
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.
**Investment gains and**
**losses**
**Investments**
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.
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.
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.
**subscriptions**
**Heritage assets**
**Deferred income**
No material item of deferred income has been included in the accounts.
**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**
**Stocks and work in**
**progress**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
**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.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
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.
Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
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
They are valued at cost.
They are valued at cost.
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.
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.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.|
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
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
Yes*
No*
N/a*
x
Yes*
No*
N/a*
x|
|---|---|
CC17 FRS 102 SORP
11/09/2023
8
|The charity 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 of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.
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.
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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.|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|
|---|---|
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 (including trade debtors and loans receivable) are measured on initial recognition **Debtors** 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. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
**POLICIES ADOPTED ADDITIONAL TO OR Donated goods are treated as having no value until sold. Grants are made on condition that an End of DIFFERENT FROM Grant report is submitted to The Charity to verify expenditure. THOSE ABOVE**
CC17 FRS 102 SORP
11/09/2023
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 7,880 - - 7,880 4,845
and legacies: Gift Aid 39,344 - - 39,344 27,516
Legacies - - - - -
General grants provided by government/other
charities - - - - 19,393
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 47,224 - - 47,224 51,754
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading SHOP SALES
activities: 174,097 - - 174,097 171,750
- - - - -
- - - - -
Other - - - - -
Total 174,097 - - [ 174,097 ] 171,750
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - ] -
Separate VAT RECOVERED 9,112 - - 9,112 8,912
material item - - - - -
of income - - - - -
- - - - -
Total 9,112 - - [ 9,112 8,912 ]
Other: 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 - - - [ - ] -
TOTAL INCOME 230,433 - - 230,433 232,416
Other information:
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.
Where any endowment fund is converted into income in the
prior 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)
This year: Where sums originally denominated in foreign
currency have been included in income, explain the basis on
which those sums have been translated into sterling (or the
currency in which the accounts are drawn up).
Last year: Where sums originally denominated in foreign
currency have been included in income, explain the basis on
which those sums have been translated into sterling (or the
currency in which the accounts are drawn up).
**----- End of picture text -----**
CC17a (Excel)
11/09/2023
10
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
-
-
-
-
**Total**
-
**Last year**
**£**
19,393
-
-
-
**Total**
19,393
**This year**
**This year**
**Description**
**Last year**
**Last year**
**Description**|
|---|---|
CC17a (Excel)
11/09/2023
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**This year**
Goods are treated as being of no value until sold.
|**This year**
**Last year**
**£**
**£**
- -
- -
- -|
|---|---|---|
|||- -|
|||**Last year**|
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**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.**|||
CC17a (Excel)
11/09/2023
12
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising 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 on charitable activities:
GRANTS/TRIPS/ENTERTAINMENT
29,526 - - 29,526 - 17,528 - 17,528
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable activities 29,526 - - 29,526 - 17,528 - 17,528
Separate material item of expense
SHOP COSTS 198,180 - - 198,180 - 189,911 - 189,911
- - - - - - - -
- - - - - - - -
Total 198,180 - - 198,180 - 189,911 - 189,911
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 227,706 - - 227,706 - 207,439 - 207,439
**----- End of picture text -----**
CC17a (Excel)
11/09/2023
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## **Other information:**
**Analysis of expenditure on charitable activities**
|**Total**
**Activity or programme**
SHOWS/ENTERTAINMENT
COACH TRIPS
GRANTS|**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
10,920 - 10,920
- 2,170 -
2,170
-
9,370 - 9,370
- 2,345 -
2,345
-
9,236 - 9,236
- 13,013 -
13,013
-
29,526 - 29,526
- 17,528 -
17,528
**This year**
**Last year**|
|---|---|
**This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
11/09/2023
14
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
_**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**
**Description**|**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
|||- -|
CC17a (Excel)
11/09/2023
15
## **Section C Notes to the accounts**
## **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
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
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 disclose details of any balances outstanding between any participating members.**_
|**Total**
**Description/name of party**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
**Balance held at period end**|
|---|---|
||- -|
CC17a (Excel)
11/09/2023
16
**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 -----**
This year
Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
Support cost
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (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.**_
CC17a (Excel)
11/09/2023
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## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 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).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**Last year**
**£**
**£**
750 750
- -
- -
- -
|
|---|---|
CC17a (Excel)
11/09/2023
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## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
112,975 100,712
7,664 7,380
689 797
- -|
|---|---|
||121,328 108,889|
||N/A
N/A|
_**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 reporting period of more than £60,000**
|**Please provide the total amount paid to key management**
**£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**
**Band**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
CC17a (Excel)
11/09/2023
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|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**BUSINESS MANAGER**
**RETAIL**
**VAN DRIVERS**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
1
1
5 5
2
2
- -|
|---|---|---|
|||8 8|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please state the amount of the payment**
**a right to an asset)**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**
**Last year**
**This year**
**Last year**
**(or value of any waiver of**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|---|
CC17a (Excel)
11/09/2023
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
CC17a (Excel)
11/09/2023
21
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
- -|
|---|---|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
_**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.**_
**Please confirm that although 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 this year and last year, if different**
_**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.**_
**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. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
11/09/2023
22
## **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.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 9,236.00 - - 9,236.00
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total 9,236 - - 9,236
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the 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._**|**_Yes_**
**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**|
|---|---|
|**_TOTAL GRANTS PAID_**
NEW SENSORY ROOM
SILVERWOOD SCHOOL
**Purpose**
NEW IRRIGATION SYSTEM
SUMMER SCHOOL ACTIVITIES
**_Total grants to institutions in reporting period_**
SILVERWOOD SCHOOL
STEPPING STONES
CHILDRENS XMAS ACTIVITIES
CROWDYS HILL SCHOOL
STEPPING STONES
ACTIVITY WEEK
NEW COMPUTER
**Names of institution**
FAIRFIELD COLLEGE
**_Other unanalysed grants_**|**Total amount of**
**grants paid £**
2,000
1,950
2,000
1,220
1,200
866
-
-
-
-|
|---|---|
||**9,236**|
||-
9,236|
CC17a (Excel)
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## **Last year:**
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_My charity has made grants to particular institutions that are material in_**
**_the 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._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
11/09/2023
24
## **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**
**----- Start of picture text -----**
Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of - - 13,022 11,613 24,635
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - 13,022 11,613 24,635
14.2 Depreciation and impairments
**Basis SL or RB (Straight SL or RB SL or RB SL or RB SL or RB
Line or Reducing
Balance)
** Rate RB RB
At beginning of the - - 10,774 10,338 21,112
year
Disposals - - - - -
Depreciation - - 748 306 1,054
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 11,522 10,644 22,166
14.3 Net book value
Net book value at the - - 2,248 1,275 3,523
beginning of the year
Net book value at the - - 1,500 969 2,469
end of the year
**----- End of picture text -----**
CC17a (Excel)
11/09/2023
25
**----- Start of picture text -----**
14.4 Impairment
This year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
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
This year Last year
£ £
(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.
**----- End of picture text -----**
- _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_
CC17a (Excel)
11/09/2023
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## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
_**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|
|At beginning of the|||-|-|-|-||
|Additions|||-|-|-|-||
|Disposals|||-|-|-|-||
|Revaluations|||-|-|-|-||
|Transfers *|||-|-|-|-||
|At end of the year|||-|-|-|-||
|**15.2 Amortisation and**||**impairments**||||||
|****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|||-|-|-|-||
|Disposals|||-|-|-|-||
|Amortisation|||-|-|-|-||
|Impairment|||-|-|-|-||
|Transfers*|||-|-|-|-||
|At end of year|||-|-|-|-||
|**15.3 Net book value**||||||||
|Net 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**_
CC17a (Excel)
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## **15.5 Impairment**
## **This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year:** _**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:**_
|**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**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._**
**_the effective date of the revaluation_**|**Last year**
**This year**|
|---|---|
- _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._
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|
|**(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**
**1**
**£**|**asset**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|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|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Depreciation|||-|-|-|-|-||
|Impairment|||-|-|-|-|-||
|Transfers*|||-|-|-|-|-||
|At end of year|||-|-|-|-|-||
|**16.4 Net book value**|||||||||
|Net book value at the beginning|of the||-|-|-|-|-||
|year|||||||||
|Net book value at the end of the|year||-|-|-|-|-||
CC17a (Excel)
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## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**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**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **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.**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
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## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
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 - - - - -
**----- End of picture text -----**
CC17a (Excel)
11/09/2023
31
## **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)**
|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|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|
|---|---|
||- - - - - -|
***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.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Total**|**Fair value at year end**
**£**
-
-
- -
-
-
-
-
**Cost less impairment**
**£**
-
-|
|---|---|
||-
-
-|
**Last year: Analysis of investments**
|**Last year:**||
|---|---|
|
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Total**
**Other investments**|- -
- -
**£**
**£**
- -
- -
- -
**Cost less impairment**
**Fair value at year end**|
||-
-|
||-|
CC17a (Excel)
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## **17.3 If your charity holds investment properties, please complete the following note:**
||**This year**|**Last year**|
|---|---|---|
|**(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**|||
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance**
|**Analysis of current asset investments**
**Other investments**
**Total**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
||- -|
## **17.5 Guarantees**
|**Please explain how the guarantee furthers the charity's aims**
**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**|**This year**
**Last year**|
|---|---|
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## **17.6 Concessionary loans**
|**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**17.7 Additional information**
**Amounts payable after more than 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**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.**
**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.**
**Amounts receivable after more than 1 year**
**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.**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||
**This year**
**This year**
**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
11/09/2023
34
## **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.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**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_**
- - - - -
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**This year**
**Stock**
**Donated goods**
**Work in**
**progress**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Stock**
**Donated goods**
**Work in**
**progress**||
||-|- - - -|
|||- - - -
**Last year**
**£**
**£**
**This year**|
CC17a (Excel)
11/09/2023
35
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
33,575.0 20,513.0
-
-
-
-|
|---|---|
||33,575.0 20,513.0
|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**19.2 Disclosure of debtors recoverable in more than 1 year (included in**|**debtors above)**|
|---|---|
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|
||-
-
|
CC17a (Excel)
11/09/2023
36
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - -
-
- - -
-
- - -
-
- - -
-
- 700 -
-
2,368 1,909 -
-
- - -
-
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||2,368 2,609 -
-|
## **20.2 Deferred income**
|**20.2 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**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Balance at the end of the reporting period**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
**Last year**|
||-
-|
CC17a (Excel)
11/09/2023
37
## **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.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
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
21.2 Please provide: This year Last year
- 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.
This year Last year
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).
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 -----**
CC17a (Excel)
11/09/2023
38
## **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.**
**This year Last year**
CC17a (Excel)
11/09/2023
39
## **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.**
## **This year**
**----- Start of picture text -----**
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
Last year
Description of item including its legal nature. Estimate of financial effect
Please describe 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**
|**This**|**year**||||||||
|---|---|---|---|---|---|---|---|---|
|||**Description**|**of**|**item**|**Estimate**|**of**|**financial**|**effect**|
||||||||||
||||||||||
||||||||||
||||||||||
|**Last**|**year**||||||||
|||**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**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
11/09/2023
40
## **Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts**|**(cont)**|
|---|---|
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**Last year**
**£**
**£**
-
-
-
-
68,590
73,212
-
-|
||68,590
73,212|
CC17a (Excel)
11/09/2023
41
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 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.**
CC17a (Excel)
11/09/2023
42
## **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**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
11/09/2023
43
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
GENERAL UR 102,040 - - - - 5,438 96,602
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 102,040 - - - - 5,438 96,602
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency x
If yes, please state the basis on which the assets and/or liabilities have been translated into
sterling (or the currency in which the accounts are drawn up).
**----- End of picture text -----**
CC17a (Excel)
11/09/2023
44
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
GENERAL UR 73,036 - - - 29,004 102,040
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 73,036 - - - 29,004 102,040
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency x
**----- End of picture text -----**
CC17a (Excel)
11/09/2023
45
## **Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
-
Between endowment and
restricted funds -
Between endowment and
unrestricted funds
-
-
**----- End of picture text -----**
## **Last year**
|**Last year**||||
|---|---|---|---|
||**Reason for transfer and where endowment is converted to income,**|**Amount**
||
||**legal power for its conversion**|||
|Between unrestricted and||||
|restricted funds|||-|
|Between endowment and||||
|restricted funds||||
||||-|
|Between endowment and||||
|unrestricted funds||||
||||-|
||||-|
## **27.4 Designated funds This year**
|**Planned**|**use**|**Purpose**|**of**|**the**|**designation**|**Amount**||
|---|---|---|---|---|---|---|---|
||||||||-|
||||||||-|
||||||||-|
||||||||-|
||||||||-|
||||||||-|
## **Last year**
|**Planned**|**use**|**Purpose**|**of**|**the**|**designation**|**Amount**||
|---|---|---|---|---|---|---|---|
||||||||-|
||||||||-|
||||||||-|
||||||||-|
||||||||-|
||||||||-|
CC17a (Excel)
11/09/2023
46
## **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**
## **This year**
**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.**_
|**_If a third party has been reimbursed for providing one or_**
**_more trustees, state the nature of the payment and_**
**_amount of the reimbursement._**
**_State the number of trustees to whom retirement benefits_**
**_are accruing under a defined contribution pension_**
**_scheme._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
-
-
- -
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
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47
## **Last year**
**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
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg
contribution (including
Name of trustee order, governing loss of
document) 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.
If a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
State the number of trustees to whom retirement benefits
are accruing under a defined contribution pension
scheme.
**----- End of picture text -----**
## **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)**
||**Type of expenses reimbursed**||**This year**
**£**||**Last year**
**£**|**Last year**
**£**|||
|---|---|---|---|---|---|---|---|---|
|**Travel**||||-||-|||
|**Subsistence**||||-||-|||
|**Accommodation**||||-||-|||
|**Other (please specify):**||||-||-|||
|||||-||-|||
|||**TOTAL**||-|
||-||
||||||||||
|**Please provide the**|**number of trustees reimbursed for expenses or who**||||||||
|**had expenses paid**|**by the charity**||||||||
CC17a (Excel)
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48
## **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.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
||||||||||**Amounts**|
|---|---|---|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**||**Provision for bad debts**
**at period end**||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**||**£**||**£**|
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|
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_**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.**_
## **Last year**
## **There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**
**Relationship**
**to charity**
**Description of the**
**transaction(s)**
**_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._**|**Amount**
**Balance at**
**period end**
**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Provision for bad debts**
**at period end**
**£**
-
-
-
-|
|---|---|
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
11/09/2023
49
## **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.**
CC17a (Excel)
11/09/2023
50
Imperlal Charlty
Charity No. 1020080
Trustee's Report and Unaudlted Accounts
31 March 2023
Imperial Charity
Trustees Annual Report
The trustee presents their report with the urbaudited financial statements of the charity for the year ended
31 March 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1020080
Principal Office
27 Warminster Road, Westbury
Trustee
The following trustee served during the year..
James Roy
Dirertors of Corporate Trustees
James ljiml Roy
Lynne Cwicklinski
John Norris
Stephen Cwicklinski
Julie Anne Cox
Key Management Personnel
Chair
James (Jim) Roy
RobertlBobl Summerfield
Office Manager
Accountants
Busy Books Iwestburyl Ltd
Unit6
Washington Road
West Wilts Trading Estate
Westbury
BA13 4JP
The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed
James Roy
Trustee
17 August 2023
Page I
Imperial Charity
Independent Examiners Report
Independent Examlner's Report to the trustee of Imperlal Charlty
I report to the trustees on my examination of the financial statements of Imperial Charity for the year ended
31 March 2023.
Responsibilities and basis of report
As the charity's trustee you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 20111'the Act'l.
I report in respert of my examination of the charity's financial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 14515llbl of the Act.
Independent examiner'5 Statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
the accounting records were not kept in respect of the charity as required by section 130 of the Art,. or
the financial statements do not accord with those records,. or
the financial statements do not comply with the applicable requirements concerning the form and
content of financial statements set out in the Charities IAccountS and Reports) Regulations 2008 other
than any requirement that the financial statements give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
Natasha Penny-Rowe AIAAP FIAB
Busy Books Iwestburyl Ltd
Unit6
Washington Road
West Wilts Trading Estate
Westbury
BA13 4JP
17 August 2023
Page 2
Imperial Charity
Statement of Financial Artivities
for the year ended 31 March 2023
Unrestricted
funds Totsl funds Total funds
2023
2023
2022
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
Other
47,224
112,2601
47,224
112,2601
32,360
12,894
1,278
Total
34,964
34,964
46,532
Expenditure on:
Charitable activities
29,526
29,526
17,528
Total
29,526
29,526
17,528
Net gains on investments
Net income
5,438
5,438
29,004
Transfers between funds
Net income before other
gains/{105ses1
5,438
5,438
29,004
Other galns and losses
Net movement in funds
5,438
5,438
29,004
Reconciliation of funds:
Total funds brought forward
102,040
102,040
73,036
Total funds carried fonvard
107,478
107,478
102,040
Page 3
Imperial Charity
Balance Sheet
at 31 March 2023
Charity No. 1020080
2023
2022
Fixed assets
Intangible assets
Tangible assets
254
2,134
3,472
5,606
io
2,417
2,671
Current assets
Debtors
Cash at bank and in hand
li
33,575
73,600
107,175
12,3681
20,513
77,830
98,343
11,9091
Creditors: Amount falling due within one year
Net current assets
12
104,807
96,434
Total assets less current liabilities
107,478
102,040
Net assets excludlng penslon asset or Ilablllty
107,478
102,040
Total net assets
107,478
102,040
The funds of the charity
Restrirted funds
Unrestrirted funds
General funds
13
13
107,478
102,040
107,478
102,040
Reserve5
13
Total funds
107,478
102,040
Approved by the trustees on 17 August 2023
And signed on their behalf by..
ames Roy
Trustee
17 August 2023
Page 4