a4•% m( UlllQtr£l AGM Report Audited Accounts 2020-2021 Contents Staffing Structure Committee Members Chair Persons Report CEOS Report Key Services Recent Work and Future Vision Audited Accounts 2020/21_ Registered Office: Community by Nature 4042 Hertford Road Bootle L20 7DH Tel.. 0151933 2363 Company Limited by Guarantee No.. 3030362 Registered Charity Number. 1050226 Website: Mvw.communit b nature.0 Email.. info@communitybynature.or8.uk Alm: The chorlties main alm Is to Improve the health, wellbeing and life chances of people and communlties experienclng slgnificant disadvantsge in Sefton and across Liverpool City Region through community learnSng and support. play and forest school. Slgnlficant Activltles: In order to achieve thls alm we offer: Play and forest school sessions. events and pro8rammes for children and young people Community training and support activitle5 including youth adivitles Play and forest school training and support Background: Community by Nature (formerly Sefton Play Council) was established in March 1995 with the origlnal aim of provldin8 play support, trainlng and resources for community groups working with children and young people in area5 of di5advant38e. Ill Chair Persons Annual Report 2021 Welcome to our Annual General Meeting for 2021. Given what has happened over the past year, and the professional and personal challenges involved, it is simply wonderful to witness the resilience and commitment of Community By Nature staff and volunteers. This has meant we remain stable and secure, and on behalf of the Board, I would like to take this opportunity to express our deepest gratitude to everybody involved in that process. I would also like to thank our funders for their support through the year in particular the Steve Morgan Foundation and Children in Need whose on going funding has been instrumental in ensuring our sustainability, as well as enabling us to offer tailored support services to our community through the pandemic. I would like to thank all our visitors, learners, and the entire local community. Working together during this period has highlighted the strength and depth of relationships that mean we are still able to provide such a high-quality service. And of course, none of these things could be achieved without our volunteers whose support is invaluable as our centre continues to develop and adapt according to local need. l am also very grateful to my fellow Board colleagues, who committed substantial time and energy to Community By Nature during the past year. Thank you Jim Brett CEOS Annual Report 2021 This year, the on going presence Covid 19 has brought many challenges as well as developments for our charity. The needs of the community remain our firm priority and l am proud of our on going cornmitment to support the most vulnerable people in our area at this difficult time. We continue to receivefundingfrom the Steve Morgan Foundation for our community development activity, which is more crucial than ever as we support our community to rebuild as Covid 19 continues. Children in Need have also provlded on going funding support in the past 12 months, fully supportin8 project adaptations to enable us to reach and engage the most vulnerable children and families as the pandemic continues. Both of these funding stream remain invaluable to us. We have also been svccessfvl in accessing further funding from a range of external sources including ESF Community Learning Fund, National Lottery Community Fund, Sefton Council this year. This year we have worked in partnership with academic researchers from UMU on an extitin8 research project to demonstrate the impact of our forest school and outdoor learning projects. Preliminary results indicate that our projects have significant impact on confidence and resllience of youn8 people who engage. These finding are due to be published in a paper later this year which will further raise the profile of our forest school provision for young people. In summer we welcomed th.e return of all face to face community activity. Our Community Centre is now thriving with a wide range of communily services and activities on offer 7 days week, supporting the most vulnerable people to rebuild in strength and resilience after Covid 19, Demand for our services is now starting to exceed the capacity of our bullding. We recently advertised our forthcoming Christmas party With Santa in his108 cabin and real reindeers and tickets were snapped up within 24 hours! I would like to thank all our staff for their hard work over the past year which has once agaln been challenging, as well as our volunteers- whose support is invaluable. I would like to thank our commlttee for theirvalued advice and support overthe past 12 months. We look at the future with excitement and enthusiasm. We will be introducing a famous ambassador for our Charity this month who has approached us given the impact of our provision for young people and community members from unstable. chaotlc background5 of deprivatlon and disadvantage. Watch thls spacel Kate Jameson- CEO. What we offer..... Community ActivitFes Community by Nature {CBNI offers a ranBe of services and support for the local cornmunlty includlnE weekly play sessions for children. youth clubs, farnily open days. parent and toddler play sessions, youth clubs for young people with disabilities and an over 55s club. a walking club, trip5 & ou¥n8s. community gardenin8 and growing, ITlor beBinnefs. smoknro sensatfons. Throughout the co￿￿ 19 pandemic we have divefslfled and adapted our projects to support the neeils of our community. Our 5ervfces have induded emergency food and toiletry parcels, a shopping and prescription pick- up service. 200m, door-step. telephone wellbein8 ViSltsl¢hats, delivery of play packs and forest school athvltv pack for children and young people in the community A5 restrlctions began to lift we faalitsted outdoor forest school family sessions where individual families engaged in wood craft. cooking on open lire. shelter buildin8. All of our services are led by community need. Tralnln Communlty by Nature offeis a progresslon route for trainlng from Introdurtory cornmunlty learnlng and play, forest school and youth pro8ramrne5 through to the Natfonal Open College Network INOCNI Level 1, 2 and 3 Nauonally Accredited Forest Leaders Award& We also offer are the john Mulr Environmèntal Awards which are nationally accredlted awards accredSdn8 basic environmental and conservatlon skllls and knowledge. From next year we will be offering the Dvke of EdSr)bur8h Awards for youn8 people In Sefton on behalf of Sefton Youth Servlce. We have NOCN centre approval for, and tan offer entry level functional Skills in English and Maths. We a150 offer the National Open College Network5 Cert&ficate In Skills for Employment and Professional Development- a tailor made introdurtory learn1r￿ programmes wlth flexibilrty to Incorporate forest school, literacy and numeracy team bulldin& personal p¥o8ression. health and fltne5s and much more. Delalls of some of the tralning pro8rammes we offer are as follows.. Introducuon to Forest School This programme Introduces learners to the prlnclples of forest school and prowdes insight into bas1¢ forest school activlties. Level 2 Forèst School Asslstant Award Thls programme provides leainers with the skills and knowled8e to becomè a foresi school assistant, assisdn8 In the facllitation of forest school athvi￿eS and pro8Tammes. Level 3 Forest School Leader5 Award Thi5 programme provides learner5 Wth the knowledBe and skills to plan and facilitate forest school programrnes and manage forest school sites. Playwork We offer a taSlor made Introductory 15-hou¥ playwork level I PFoEramme whith introduces prattical play ideas, principles & pracbce. child centred play. building ieladon5hips. Workshops We offer a range of workshops induding: Forest School Taster Se55ion Fire Lightlng Rlsk in Play Natural Arts Safeguarding Forest School We offer Forest school, an innovative educational approach to outdoor play and learning. The philosophy of forest school 15 to encourage and inspire children through positive outdoor experiences. Forest school consists of a series of outdoor activitie5 which are physical, educational and conservational. Children and young people use full sized tools, play. learn boundaries of behaviour both physical and social, take risks and make mistskes. Our forest school Sessions are fully incluslve. Communlty by Natures forest school sessions aim to promote chlldren and young peoples, self-e5teem, independence, emotional resilience, team buildin8 and stxial skills. One of our objectlves is to promote children and young peoples. interest in and enthusiasm for active outdoor play. Our forest school sesslons Involve facilitating a range of activitles Including shelter bullding, team game5, tool use. building carnp fires and outdoor cookin& woodland crafts. building rope 5tructurÉs etc. The forest school experiences we facilitate offer rlsk and challenge, capturinBthe intere51 and motlvatlon of children and young people. OUT forest school sesslon5 ¢an be held on or off siie, at one of our chosen local woodland venues. Sessionsjprogrammes are avallable all year round for children from 3 years up to 16 years. We can offer one off taster sessions OT a forest school programme. We currently work in partnership with primary and secondary schools delivering forest school pro8rammes across Liverpool city Aeglon. We also offer forest school resldentla15, held at a fantastic woodland setting In the North West, with108 cabln accommodation. Toam Bulldlng We offer team bulldlng workshops and residentials for workplaces. Our team bullding exerclses are based around forest school artlvltles and include bullding fires, outdoor cookin& rope strurtures, shelter bulldlng.. and more. Our team buildin8 workshopslresidentials are held in one of our fantastlc woodland outreach venues. of our team bulldin8 workshopslresldentials are tallored to meet the needs of the or8ani5atlon. Room Hlre We have a large community room and lar8e tralnln8 room and ouidoor spa¢e available for hlre ftsr meetings, tralnSng etc. at a very competitive rate. Our work over the past year.... The past 12 months have been exciting yet challenging. Like everyone we faced an uncertain start to the year. Having looked forward to restartlng ourface to face provision in January- we were halted in ourtracks with another lock down. We adapted our provision once agaln to support the community through thls lockdown. Our services included emergency food and toiletry parcels, a shopping and prescriptlon pick- up service. zoom, door-step, telephone wellbeing visit5lchats, delivery of play packs and forest school activity pack for children and young people in the community. Again we maintalned regular contact with our communty throughout vla door step visits, telephone and zoom. Some ofour staff were furloughed Ipart-time} at this time given the reduction of workload with regards to school and face to face community project5. In April we began restarting face to face community groups for our most vulnerable community members once again in line with Covid regulations. As restrlctions lifted slightly we facllitated outdoor forest school family sessions where individual famllies engaged in wood craft, cooking on open fire, shelter building. All of our services are led by comrnunity need. In April, as schools reopened, we restarted a limtted number of Mersey Forest forest school pro8rammes working with primary schools across Liverpool City Reglon facilitating a 12- week forest school project in each school. This year we changed our Alternative Education project to work with young people at risk of exclusion and struggling with main stream education in partnership with secondary schools. This is due to the change in structure of Alternative Education in Liverpool who now only work with Ofsted registered provision. In Spring we finally started our Youth Endowment Fund capacity building project which had been delayed significantly through Covid. We worked in partnership with UMU to develop our Impact evaluation and evidence base for our outdoor learning projetts. As part of this project Limu researched the impact of our project on the emotional wellbeing and resilience of young people who engaged in our programme at Gateacre High School. Initial finding indicate that this programme had significant impact. Thi5 valuable research is due to be published into a paper later in the year and will raise the profile of forest school programmes with young people and hopefully support us to access further commissions and funding streams in future. By June once restrlttions lifted our centre began to thriving once again with weekly community artivities including out of school activity clubs, youth clubs, parent and toddler play sessions, youth clubs for young people with disabiltties, over 55s club, a walking club. trip5 & outings, community gardening and growing. IT programmes, smoking sensations. We also managed to start our ESF/WEA community leaming projects whlch had again been Significantly delayed due to government lockdowns. The centre is now busier than ever to the extent we now have to issue tickets for community events. We have almost 200 at our last family fun day in October. We have increased our visibility on social media to further promote our valuable community services. We have been successful in accessing a range of funding in the past 12 including WEA Community Fund, Lottery Community Fund. We also continue to access funding from the Steve Morgan Foundation for our Community Development Coordinators post as well as Children in Need for our forest play project with children and young people which is invaluable. Our Mersey Forest project as well as Increased focus on outdoor educatlon has led to Increased demand for our level 3 forest school training programmes and workshops in the last 12 months. We now run level 3 forest school tralning pro8rarnmes on a bi-monthly basis. These programmes are based at our.centre which is an ideal venue with perfect in and outdoor space for this training. As well as our lar8e projects, we continue to work in partnership wlth communlty groups, youth groups and out of school across Merseyside facilitatin8 play and forest school workshops, programmes and events in house and at woodland play and residential plav settin8S. We are continually developing the centre. In the past 6 months we have further developed the forest school site and completed a workshop on the site in participation with the community. This wooden lodge wi15 be transformed into Santa grotto later in this month I The past 12 months has shown once again how resilient and adaptable we are as an organisation. We are excited about the coming year. We have several long term projects In place and, with published research, have opportunity to further demonstrate the Impact of the excellent projects we facilitate. This month we are due to introduce a famou5 ambassador for our Charitywho we were approached by late summer thi5 year in recognition of the transformational impact of our projects for young people and community members who face extreme deprivation and chaotic home-lives, who turned to crime and drugs and losttheir way. What this space............ A very blg thank you to our funders and supporters in 2021 .... The Steve Morgan Foundation Children in Need Sefton Council Llverpool Council Youth Endowment Fund WEA/ESF Community Learning Fund Lottery- Community Fund Cash for Kids Our Airns for 2022 To continue to develop community activity and services at our centre In partnershlp wlth local resident5 accordlng to current need To expand the reach of our charity in partnershlp with our new ambassador To continue to develop and expand forest school pro8rammes across Merseyside and beyond To continue developlng and promotin8 our forest school training includin8 our level 3 forest school training programme, promotin8 our forest school training in new areas To revlew our vislon, aims and objectives To revlew our constitutlon/memorandum in li8ht of developments in vision, aims and objectives To continue to seek opportunities for long term sustainability To continue to develop the physical space both indoors and outdoors at our community centre in partnership with the local community and our service users REGISTERED COMPAPIY NUMB REGISTERED CHA￿Ty NUMBER: 1050226 the nLSt V & R Accountancy Services Ch8rterd certifi￿ A¢¢ountattts cro￿0￿ House Fornby Merseyside L374AQ ontents of the FinJuLial or e Y I En￿d 3L￿L¢Ll ar taletnents 202 Report of the Tr￿￿t￿S Jndcpendenl Examtttees Report Siaiemerlt of Finan¢i&l Aciivities Balance Sheet NO￿ to Ihc Financial Stalem¢n 8 to 12 Detailed Staiemeni of Frnan¢ial Adivities 13 w 14 omln N2tute Limited B•tbe Trustees f the YearEnded 31 Th¢ tnjstees who are also directors of the cbariry for the putwses of ibe Companies Act 2(K)6, present theiT report with the firwicial si&tements of the charity for the year ended 31 March 2021. The trostets have adopted the provisions of Awounting and Reportillg by Charitie8-. str￿1￿¢￿( of R¢eormtnded Prncti¢e applicable to charities preparing their aecounis in occordance with thc Finaneial Rqthing Stslldard applthle in the UK otsd Republic of Ireland (FRS 1021 (effective l Jgnuary 2019). o&tEcrtVES AP4D ACTIVITtFS Objeetlves aims The charities tn&in aim is to etthance the wellbeitlg gnd life chances of children and adults in ar¢as of deprivation in Setknn and surroundwg loc￿ authorities by en¢ourawg participation in community learnin8 atld support, play and forest school. Slgnificint attlvltles The ch￿lty strives to achiev¢ its iim by providit)8 the followi08 5e4ViW". - Play and forest school gessioLs. events fjnd programmes for¢hildren 8Dd young people. - Play and forest school trdining and supp)rt,' . Cotnniunity U?ining 8nd suprK>rt aciivilies includin8 youth %iivitie The tnistees have referred io ihc guidAnc¢ eonwlE￿d in the Charity CommtS5ion'$ 8enernl guidance on publi¢ benefit when irviewing Il's 8ims 8nd objectlves. ACHIEVEMENT AND PERFORMANCE Charltgble actlvities I'he charity continiics to play an active pgrt ID all asyxcts play forest Khool provision for ¢hildren 8nd youftg people of play and forest school trnining ID the local 8rea. In $ddition the ch￿1[Y facilitstes a TAn8e of community support setvi¢cs for the local neighbourhoo The charity is graieful for the efforts of its volunteers wtho we involved in all serviee PTOVLsion. l( is estimated that over SW volunteer hours wer¢ Provided durin8 the yw. The charity offers tAinin8 and PTO8ression oppotNnities lo voliinteers. FINANCIAL REVIEW PrinelpAI funding sourtes The principle funding %ources are gr8nts fiDm external fijnding bodie4 loc￿ •I￿l￿rItIeS and wttiated IcKal gov¢innienl agen¢ie5 togetlier with in¢oEne generakd Irom play and fortst Sci￿1 provisiort. trasning, room hire and other charitsble Page I uni ited FINANCIAL REVIEW Reserves policy The trustees have reviewed theresezves of the tharity. Unrestricted Reservts.. al to provide thrtds which (20 bc designated ￿ Wific projccts to enable these projccL8 to be undert8keo at short noti￿. b} to cover 8dnJinisiration fund rnising ond support cosis without which the charity ￿￿]d not bJDction. The [n￿te¢S considtt il pNdeDI that unrestricted res¢rv¢s sbou]d be suffieieni a) to avoEd the necessity of realisiug fixrAJ &ss¢ts held for the charit￿$ w and b) lo cover 3 months athnini¥tr4ti0n, fi￿)d raising and Supp￿ Costs. The u￿Ste¢S continue 10 monitor and review reserves. C￿￿tinU811Y sttkin8 to id¢n¢ify aDd dev¢lop opportUDili¢s foj. new sources of incotne. Designated Fund The tn￿le¢S have considernl il prudent 10 3¢t wide an amoutlt tliat would provide for the cortlr2¢tual redundancy IiAbililies And 3 rnonihs op¢Tational Costs io cover the ¢ontsaelU￿ ttoti¢e of redUllda￿y period for enwloyees in tile event thai there wes a decrease or Withdraw￿ of iu¢ome. FUTURE DEVELOPMENTS In early 2020, a new eoronaviws COVIJ>19. impathd a si8nifieAnt number of ¢ountri¢s globally. COVID-19 has CAU8ed disruption lo cconomic a¢livily whicFL has retlected in reecni fluclu2ti0Jis in global st￿k markets. The TNstecs considel" the emcrgence and spre8d of COVID-19 to be i Don4djustin8 tA)st balance she¢t evenL Givcn the inheffnt un¢ertainlies, il is noi pra¢itcable ai the time to provide a quanuthiive esilmaie of the impact ofthe vin￿. The tNstees have ¢onsid•rd continuity of the ¢harity for 8 period of12 Thnths from the date of approving the accounls. Operational and ca8h flow activity 1$ reviewed and m[ti￿red by Ihc IN)ard of tyustces ¢)n a r¢gular basis and with new soiirces of fuftding secure¢l the ttusttts arc confideni of ensurin8 eorttinued provision of the s¢rvicu provided by Ihc chAiity. Thc Charity will continue to develop its core activities p1￿culaAY its community, play and forest school PL'OVj$Lon aDd trainin Thc Iru%tees and martagemeni eontirjue to seek at)d devel￿ opportunities to woth wittk similar millded organisations to expand its actiyilies throughout the local are&. STRUCTURE, COVFRNANCE AND MANAGEhlENT Governlng documenl The clJ2rity is Controlled by its 8overning documen( a dttd of tn]sL and constilUt&% a limi￿1 company, limited by guarartle4 as deflned by the CornpaTLia8 Act 2006. Recruitment gppollltmcnt of new tr￿Stee5 ApplicatjQH5 for liusteeship are wught by adverttsemenL A trustee is appoll￿d at a geoeral meeting having been reconunended by a serving tnL%te¢ attd appropriate noti¢e to members eligible to vo¢ h&$ been 8tveJ). A sI￿pIC njajority of members eligible lo vote is trquired to appoint a trusiee. Al the first Annu2] Genera] Mccting all the trustees relired from office and were re6 {Ihe 2006 ACVI. Having satisfied myself that thc a¢¢ouDL8 of the Company ate rquired w bc audi*d under Part 16 of the 2006 Act and are eligible for independen¢ exzmina¢iort, I repon in respect of my examinaiion of your chariws accounts as caTried oiit under section 145 of the Chatilits Act 201 I {Ihe 2011 Act). Itl carryin8 Out my examsnauoD I have followed the Directlons given by the Charity Commissioll ullder sectiots 145(5) Ibl of the 2011 ACL IThdepeDdent ex•mlner's st•tement I have completed my examinaiion. I c￿rJml that no tnatters bave come io my ttttenuon in conn¢ction with the examinaiion giving me cause ￿ t*lievt: a￿OllI1t1ng records wue tLOt kept in respect of the Company ￿ required by section 386 of th¢ 2006 Act" or the a¢¢ounts do not accord with th¢)se records. or the accouots do not comply with the accounting requitenwiLs of s¢¢tion 396 of the 2006 Act other than any requirement thai the accounts give a mie attd fair view whi¢li is noL a motw ¢ottsidcrcd ¥ PArt of art indep¢ndent examination., or the a¢¢ounts have not been prepared in a¢¢ithtt with ihe methods and principles of Ihe Staiement of Recommended Practice for atwuntin8 and reporting by elwn"iie5 I8￿11￿1t ￿ dwitics pr¢parin8 their aceounts in accordance with the FiTwi¢ial Rcportin8 S¢ffidard tsppli¢abl¢ in the UK and Republic of Ireland IFRS 102)). I hAV¢ no ¢on¢xrns and have com¢ awo$$ oth¢r matteTh ill CQDn¢dioll Wlth the exwnina.tion to which attention should be drawn in this repon in order to erthle a properundersthnding ¢)f the accounts to bereacljed. G J Rummens FCCA V & R Accountancy Servic Chartcred Certified Accountsnts Cropton Hoiise I'hree Tlln5 L•ne Fonnby Merseyside L37 4AQ l Decemb¢r2021 Pag¢ 5 ommuni B Nature Litni tcm of Fiti2nciaJ Actiiities hey Ended31 31.3.21 Tot21 fjjnds 31.3.20 Total fi]Dds Unrestricted Restric*d fitnds Notes INCOME AND ENDOWMENTS FROM DonatioDS and legacies $20 520 Charitable Actlvitles Play and foi¢st schoolprovisffto COVID support 38.￿)0 72,773 99,756 20.6( 137.756 93,373 209,019 Other trading aetivits.es Other income 870 870 065 206 Total 112.170 120.356 232,526 215,290 EXI'ENDI'fuRE ON Charitable ietlvltles Play and forest school provisioD 102,817 95.494 198.311 199,136 NET INCOME 9,353 24,862 34,215 16,154 tiECONCILIATION OF FUNDS Total funds brought f(brward 63,194 31.681 94,875 78,721 TOTAL FUNDS CARBJED FORWARI) 72.547 56,543 129,090 94,875 Thenotes fO￿￿part of these fin•]¢ial statetncnts Communi BaiaTLce 31 March heet 21 31.3.21 Total fi￿0$ 31.3.20 Total fiLnds fijr fi]nds Notes FtXED ASSETS Tangible a5$ets 20,419 20,419 20,097 CURRENT ASSETS Debtors Cash 2t bAnk and in hand 10 3,490 49,640 3.49) 106,182 4.075 71,663 56,542 53,130 56.542 109,672 75,738 CREDrroRS Amounts falling due within one year (I.IK)i) (1,001) (9601 NET CURRENT A&SETS 52,129 56,542 108,671 74,778 TOTAL ASSETS LESS CUIiRENT I,IABILITJES 72.548 56,542 129,090 94,875 NET ASSETS 72.548 56,542 129,090 94.875 FUNDS Unrestricted fuftds Restricted funds 12 72.548 56,542 63,194 31,681 TOTAL FUNDS 129.090 94,875 The charitable eomp8ny is ¢nlided to exemptson from audit under Se¢tsOTh 477 of the Companies Act 2006 for the year ended 31 March 2021. The members hav¢ nol Tequired the CoMp￿Y to obtsin audit of its fin8nci81 gtatements for the year ended 31 Mar¢h 2021 in accordanec with Sectiop 476 of the Companies A¢1 21XJ6. The trastees acknowled8C their responsibilities for la) en5urin8 that the eharitsblc Company keeps 8¢¢ounting re£ords that comply with Sections 386 and 387 of the Companies Act 21X)6 and preparing financi81 $tatcments which give 8 thie and fair view of th¢ $tste of atTairs of the cliarit3ble company as at the cnd of cach financial year and of its swplus or dcfi¢it for cath fLn8n¢ial yC8F in accordance with the rcquirements of Sections 394 and 395 atKI which othenvise comply with the requiremtuts of the Coinpanies Act 2006 re1￿L￿g to fjnancial $iatetnents. w far &$ applicable to the ch￿113b$e cort)P8ny. Ibl Tho8e financial stat¢mcnts have ken prepued in accord8n¢e with the provisions *pplirAble to charitable companies siibjKI to the small companics r¢gitne. The financial statements were approved by the Bootd of Trus¢e¢s and authorised for issue on l De¢¢Tnber 2021 aod wcre signed on its behalf by.. J D Brett-TTUStee The ￿0zeS fonll part of these fillanci81 stthtements Page 7 NoteLio the￿Ill￿stA￿ en fortbe Y arEn 021 ACCOUNTif4G POLICILS B￿1$ of prepxrthg the IID&nelg1 Stattmellts The f￿anCIal Sraietnents of the charithble company. wht¢h is a publi¢ btnefii entity under FRS 102, have been prepaTed it) attordallee with th¢ Charities SORP frRS 102) A¢couniing and ReF4)rting by Charities.. Sratement of Recon]nieth Praciice applicable to ch8TiiieS prepaTin8 their accollrtts itl aecordanec with die Financial Rcporting Stsndard applicable in the UK and Republje of Irelartd (FRS 1021 (effe£iive l January 20191,, Financial Rcponir)g S￿llda[d 102 The Finanei&l Re￿Iting Standard applicablc in tILe and Republic of Ireland, and the Companies Act 2(K)6. Tb¢ fMJanciai sta*tncnts have prep￿￿ uthdcr th¢ hisioiical cost convention. Incom¢ All income is recognised in thc Slattment of Finao¢ial Activities onee the clwity has entitlement to the fimds. il IS PTobabl¢ thai the irt¢ome will be rec¢ived Ind the arnount ¢an be me4su¥ed reliably. Expendlture l.iabilities are reeognised as eX￿ndlI￿re as s(￿n as there is a legal or constructive obli8alioth committing the charity to that expenditure, it is probable thai 8 uxnsfer of economic bencfjts will be required in seiilement and the amount of the obligaiion can be me&sured reliably. ExpendiDJre 15 8c¢oun*d for on an ae¢ruiils b25is and h83 been classifled under headin￿ that aggr¢8ate all eosi related to the eate80ry. Where Costs cannot be dire¢ily attribuied io particular htadings they have bc¢n alIC￿l￿ ￿ activities on a basis eonsisleni with the use of resources. Tangible llxed assets L)cpreciaiion is provÉded at the follown8 annual rntes in order to write off ea¢b asset over its esiimatcd us¢ful lif Play cquipmeni Fixtures and fittings Motor vehicles Office equipmetst l(P/i ¢)D Cost on cost I￿/¢ on Cosi T•x*tlo Th¢ Charity 1$ exempt from corporaiioll tax on its thllritable aetivRlies. Fund *ccountln8 Unrestricted funds can be ￿$¢d in accordance with the cl)•ritsbk obj￿IlYeS ￿ the discretion of the tsvstees. Restricted fun