**South West Wales Families and Friends of Prisoners (registered charity no. 1054204)**
**Trustees Annual Report**
**For the year ended 31 March 2021**
**Trustees in place**
**Bev Poiner**
**Denise Thyer**
**Lorna Byrne**
**John Tossell**
**Del Cowley**
**Mandy-Wyn Davies**
## **Opening Statement**
**The Year again has been challenging but yet rewarding. It is with the greatest of pride that I can say a very big thank you to every single person in our Charity who has never lost the vision of FFOPS “to support and be a voice for the Families and Friends of Prisoners”. Our Charity has certainly**
**succeeded through thick and thin despite all the adversities and problems encountered during the Year. A very proud Founder, Trustee and Chair of FFOPs.**
## **Public Benefit Statement**
**All the activities undertaken by the charity within the year have been for the public benefit through the furtherance of the organisation’s charitable aims and objectives. The public benefit is demonstrated by the activities and outcomes outlined throughout this Trustees Annual Report.**
**FFOPS are based at the Porta Cabin at HMP Swansea, we have made the booking in area a friendly, welcoming place for visitors to start their visit. FFOPS are the first point of contact and it is vital we make a good impression as this can set the tone for their whole visit experience. Many visitors pass through our doors every week. The space is bright, and toys and activities are provided for children, despite limited space. The staff and volunteers are available at source to give advice and help to families and friends of prisoners. We have been helping a lot of families involved in very high-profile cases, which are regularly in the media. We help these families in the community, working with schools, Social Services, the Police, Solicitors, and the NHS to keep families together.**
**We have built up an excellent relationship with the prison attending regular meetings and networking with other agencies where needed. We are able to reduce the number of queries the prison are dealing with by advising and consoling visitors who are distressed before they go into the visit. We are able to explain the routine and we can also walk them in, so they have a friendly face with them.**
**It is a priority to ensure children are made to feel welcome and that they are not intimidated by the surroundings. Many are unaware that they are visiting a prison as they’ve been told that dad is ‘working away’ or ‘on holiday’. They can be scared of the big doors and locks, the search dogs and the orders given by the uniformed security guards. We engage with the children on arrival and distract them with toys, games and activities, so they do not focus on negatives. Our aim is to encourage regular visits, thus maintaining family bonds.**
**We treat all visitors with the respect and dignity they deserve.**
**We liaise with the prison for disabled and special needs visitors. We can then arrange for people in wheelchairs and with mobility issues to have separate access. We have accompanied children with Autism and ADHD into visits and kept them occupied and involved so the rest of the family do not have their visit disrupted. All of these things make a huge difference to our visitors.**
**We can arrange activities and outings for children to give their parents/grandparents a break, this is especially important when a member of the family needs constant attention, their siblings can feel marginalised and neglected so we try to arrange separate activities so everyone gets attention.**
**Our Family Support Worker (FSW) is available to entertain the children/families and speak to them if they have any worries. She can speak privately to visitors if they need that time.**
**Our FSW is now able to work more hours and increase their attendance at the Prison and in the community. Families are often left without any information when an accused is sent to Prison and this is the time when they need advice and support most.**
**FFOPS is an organisation that understands what it is like to feel ostracised and lonely to be the crutch that supports and the glue that helps to hold families together. Our aim is to do this pre, during and post sentencing and following the prisoners release continuing to maintain relationships to try and support whatever we possibly can.**
**Prisoners are aware that in some cases, families could not survive without our support. In certain cases for some it is a harsh reality for prisoners to recognise that their actions do have consequences that do not only impact on themselves: it is this realisation along with working with ourselves through their families.**
**During the pandemic, we were still able to support our service users by:**
**Diverting the phone line to the mobile when no one is in the cabin Calling families making sure they were kept up to date with changes even when there were are no visits**
**Checking in with families that are shielding and giving them information on other ways to make contact without face to face visits**
**Working with the mental health crisis teams, social services and Women's Aid supporting the referrals from them**
**Talking to schools and helping parents approach teaching and pastoral staff with any worries they have**
**Doorstep food bank deliveries for those in need or shielding Making sure all health and safety, PPE equipment is provided, relevant training and following of the latest restrictions are being followed correctly**
**Working with local food banks and benefits services in the area to help meet their needs when in crisis**
**Liaising with the visits booking staff and supporting the OSG staff with needs and any complaints the visitors may have**
**Communicating with children who are visiting and making sure they feel safe and at ease before their visit under the covid-19 restrictions**
**Carrying out lateral flow testing for visitors before their visit.**
**We have received funding from the following Organisations during April 2020-March 2021 :-**
**Allen Lane £4,000**
**Austin Bailey 1,500**
**Waterloo £15,000 and £7,500**
**National Lottery Awards for All £9,800**
**The above Funding contributed to :-**
**Staffing costs**
**Volunteer expenses**
**Activities and Equipment**
**Telephone/Internet costs**
**New printer/phone and office materials**
**Trips/Activity vouchers/Day out passes**
**Christmas presents/vouchers/gift bags**
**Running of FFOPS to its highest capacity**
**We would like to say a heartfelt thank you to all our grant funders, partner/third sector organisations, workers, volunteers and trustees, without whom our work would not be possible. Thank you all for helping us make such an important difference to people’s lives at a time when they need it the most.**
**South West Wales Families & 1054204 Friends of Prisoners** Annual accounts for the period Period end Period start date **01/04/20 To 31/03/21** date
## **Section A Statement of financial activities Section A**
|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
-
37,800
-
37,800
10,165
Charitable activities
S02
-
-
-
-
-
Other trading activities
S03
-
-
-
-
-
Investments
S04
5
-
-
5
8
Separate material item of income
S05
-
-
-
-
-
Other
S06
-
-
-
-
-
**_Total_**
S07
5
37,800
0
37,805
10,173
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
-
-
-
-
-
Charitable activities
S09
-
17,787
-
17,787
11,617
Separate material item of expense
S10
-
-
-
-
-
Other
S11
-
206
-
206
206
**_Total_**
S12
0
17,992
0
17,992
11,823
S13
5
19,808
-
19,813
-1,649
Net gains/(losses) on investments
S14
-
-
-
-
-
**Net income/(expenditure)**
S15
5
19,808
-
19,813
-1,649
**Extraordinary items**
S16
-
-
-
-
-
**Transfers between funds**
S17
-
-
-
-
-
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
-
-
-
-
Other gains/(losses)
S19
-
-
-
-
-
**_Net movement in funds_**
S20
5
19,808
-
19,813
-1,649
**_Reconciliation of funds:_**
Total funds brought forward
S21
104
61
-
165
1,814
**_Total funds carried forward_**
S22
110
19,869
-
19,978
165
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
-
37,800
-
37,800
10,165
Charitable activities
S02
-
-
-
-
-
Other trading activities
S03
-
-
-
-
-
Investments
S04
5
-
-
5
8
Separate material item of income
S05
-
-
-
-
-
Other
S06
-
-
-
-
-
**_Total_**
S07
5
37,800
0
37,805
10,173
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
-
-
-
-
-
Charitable activities
S09
-
17,787
-
17,787
11,617
Separate material item of expense
S10
-
-
-
-
-
Other
S11
-
206
-
206
206
**_Total_**
S12
0
17,992
0
17,992
11,823
S13
5
19,808
-
19,813
-1,649
Net gains/(losses) on investments
S14
-
-
-
-
-
**Net income/(expenditure)**
S15
5
19,808
-
19,813
-1,649
**Extraordinary items**
S16
-
-
-
-
-
**Transfers between funds**
S17
-
-
-
-
-
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
-
-
-
-
Other gains/(losses)
S19
-
-
-
-
-
**_Net movement in funds_**
S20
5
19,808
-
19,813
-1,649
**_Reconciliation of funds:_**
Total funds brought forward
S21
104
61
-
165
1,814
**_Total funds carried forward_**
S22
110
19,869
-
19,978
165
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
-
37,800
-
37,800
10,165
Charitable activities
S02
-
-
-
-
-
Other trading activities
S03
-
-
-
-
-
Investments
S04
5
-
-
5
8
Separate material item of income
S05
-
-
-
-
-
Other
S06
-
-
-
-
-
**_Total_**
S07
5
37,800
0
37,805
10,173
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
-
-
-
-
-
Charitable activities
S09
-
17,787
-
17,787
11,617
Separate material item of expense
S10
-
-
-
-
-
Other
S11
-
206
-
206
206
**_Total_**
S12
0
17,992
0
17,992
11,823
S13
5
19,808
-
19,813
-1,649
Net gains/(losses) on investments
S14
-
-
-
-
-
**Net income/(expenditure)**
S15
5
19,808
-
19,813
-1,649
**Extraordinary items**
S16
-
-
-
-
-
**Transfers between funds**
S17
-
-
-
-
-
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
-
-
-
-
Other gains/(losses)
S19
-
-
-
-
-
**_Net movement in funds_**
S20
5
19,808
-
19,813
-1,649
**_Reconciliation of funds:_**
Total funds brought forward
S21
104
61
-
165
1,814
**_Total funds carried forward_**
S22
110
19,869
-
19,978
165
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
-
37,800
-
37,800
10,165
Charitable activities
S02
-
-
-
-
-
Other trading activities
S03
-
-
-
-
-
Investments
S04
5
-
-
5
8
Separate material item of income
S05
-
-
-
-
-
Other
S06
-
-
-
-
-
**_Total_**
S07
5
37,800
0
37,805
10,173
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
-
-
-
-
-
Charitable activities
S09
-
17,787
-
17,787
11,617
Separate material item of expense
S10
-
-
-
-
-
Other
S11
-
206
-
206
206
**_Total_**
S12
0
17,992
0
17,992
11,823
S13
5
19,808
-
19,813
-1,649
Net gains/(losses) on investments
S14
-
-
-
-
-
**Net income/(expenditure)**
S15
5
19,808
-
19,813
-1,649
**Extraordinary items**
S16
-
-
-
-
-
**Transfers between funds**
S17
-
-
-
-
-
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
-
-
-
-
Other gains/(losses)
S19
-
-
-
-
-
**_Net movement in funds_**
S20
5
19,808
-
19,813
-1,649
**_Reconciliation of funds:_**
Total funds brought forward
S21
104
61
-
165
1,814
**_Total funds carried forward_**
S22
110
19,869
-
19,978
165
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
-
37,800
-
37,800
10,165
Charitable activities
S02
-
-
-
-
-
Other trading activities
S03
-
-
-
-
-
Investments
S04
5
-
-
5
8
Separate material item of income
S05
-
-
-
-
-
Other
S06
-
-
-
-
-
**_Total_**
S07
5
37,800
0
37,805
10,173
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
-
-
-
-
-
Charitable activities
S09
-
17,787
-
17,787
11,617
Separate material item of expense
S10
-
-
-
-
-
Other
S11
-
206
-
206
206
**_Total_**
S12
0
17,992
0
17,992
11,823
S13
5
19,808
-
19,813
-1,649
Net gains/(losses) on investments
S14
-
-
-
-
-
**Net income/(expenditure)**
S15
5
19,808
-
19,813
-1,649
**Extraordinary items**
S16
-
-
-
-
-
**Transfers between funds**
S17
-
-
-
-
-
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
-
-
-
-
Other gains/(losses)
S19
-
-
-
-
-
**_Net movement in funds_**
S20
5
19,808
-
19,813
-1,649
**_Reconciliation of funds:_**
Total funds brought forward
S21
104
61
-
165
1,814
**_Total funds carried forward_**
S22
110
19,869
-
19,978
165
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
-
37,800
-
37,800
10,165
Charitable activities
S02
-
-
-
-
-
Other trading activities
S03
-
-
-
-
-
Investments
S04
5
-
-
5
8
Separate material item of income
S05
-
-
-
-
-
Other
S06
-
-
-
-
-
**_Total_**
S07
5
37,800
0
37,805
10,173
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
-
-
-
-
-
Charitable activities
S09
-
17,787
-
17,787
11,617
Separate material item of expense
S10
-
-
-
-
-
Other
S11
-
206
-
206
206
**_Total_**
S12
0
17,992
0
17,992
11,823
S13
5
19,808
-
19,813
-1,649
Net gains/(losses) on investments
S14
-
-
-
-
-
**Net income/(expenditure)**
S15
5
19,808
-
19,813
-1,649
**Extraordinary items**
S16
-
-
-
-
-
**Transfers between funds**
S17
-
-
-
-
-
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
-
-
-
-
Other gains/(losses)
S19
-
-
-
-
-
**_Net movement in funds_**
S20
5
19,808
-
19,813
-1,649
**_Reconciliation of funds:_**
Total funds brought forward
S21
104
61
-
165
1,814
**_Total funds carried forward_**
S22
110
19,869
-
19,978
165
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||5|19,808|-|19,813|-1,649|
|||||||
||104|61|-|165|1,814|
||110|19,869|-|19,978|165|
## **Section B Balance sheet**
|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|**Section B Balance sheet**|
|---|---|---|---|
|Guidance Notes
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**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
110
23,029
-
23,139
3,326
**_Total current assets_**
B10
110
23,029
-
23,139
3,326
B11
-
3,161
-
3,161
3,161
**_Net current assets/(liabilities)_**
B12
110
19,869
-
19,978
165
**_Total assets less current liabilities_**
B13
110
19,869
**-**
19,978
165
B14
-
-
-
-
-
**Provisions for liabilities**
B15
-
-
-
-
-
**_Total net assets or liabilities_**
B16
110
19,869
**-**
19,978
165
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
-
-
-
B18
19,869
19,869
61
**Unrestricted funds**
B19
110
-
110
104
**Revaluation reserve**
B20
-
**_Total funds_**
B21
110
19,869
**-**
19,978
165
Signature
Print Name
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees
Date of
approval
dd/mm/yyyy||||
||Signature|Print Name|Date of
approval
dd/mm/yyyy|
|||||
|||||
CC17a (Excel)
19/01/2022
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* ü 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
- and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.* ü * -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 _**Not applicable**_ the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ 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 the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
- _**(i) the nature of the change in accounting policy;**_ N/A _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information;**_ N/A _**and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ N/A
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* ü * -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**_ N/A _**(iii) where practicable, the effect of the change in one or** N/A_ _**more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error;**_ N/A _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ N/A _**(iii) the amount of the correction at the beginning of the** N/A_ _**earliest prior period presented in the accounts.**_
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description There has been no change due to the small amount of income and expenditure, of the nature of each change and also the nature of the charity's affairs which are straightforward, with no in accounting policy tangible assets and no complicated financial structures or investments.** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments: N/A**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period£ Net income/(expenditure) as previously stated** _**Adjustments: N/A**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:||||
|---|---|---|---|---|
||· the charity becomes entitled to the resources;· the charity becomes entitled to the||||
||· it is more likely than not that the trustees will receive the resources; and|Yes|No|N/a|
||· the monetary value can be measured with sufficient reliability.· the monetary value can|ü|||
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.|Yes
ü|No|N/a|
||Grants and donations are only included in the SoFA when the general income|Yes|No|N/a|
|**Grants and donations**|recognition criteria are met (5.10 to 5.12 FRS102 SORP).|ü|||
||In the case of performance related grants, income must only be recognised to the extent|Yes|No|N/a|
||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).|||ü|
|**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has|Yes|No|N/a|
||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|||ü|
||charity or have been met.||||
|||Yes|No|N/a|
|**Government grants**|The charity has received government grants in the reporting period||ü||
||Gift Aid receivable is included in income when there is a valid declaration from the||||
|**Tax reclaims on**|donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift|Yes|No|N/a|
|**donations and gifts**|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.|Yes|No|ü
N/a|
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or||||
|**performance related**|services or met the performance related conditions.|||ü|
|**grants**||Yes|No|N/a|
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|||ü|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be|Yes|No|N/a|
||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|||ü|
||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|Yes|No|N/a|
||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|||ü|
||activities'.||||
|||Yes|No|N/a|
||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.|Yes|No|ü
N/a|
||Gifts in kind for use by the charity are included in the SoFA as income from donations||||
||when receivable.|||ü|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|Yes|No|N/a|
|**facilities**|the gift to the charity provided the value of the gift can be measured reliably.|||ü|
||Donated services and facilities that are consumed immediately are recognised as|Yes|No|N/a|
||income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.|Yes|No|ü
N/a|
|**Support costs**|The charity has incurred expenditure on support costs.|Yes|No|ü
N/a|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes|No|ü
N/a|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can||||
|**royalties and dividends**|be measured reliably.|ü
Yes|No|N/a|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations||||
|**subscriptions**|and Legacies.|||ü|
||Membership subscriptions which gives a member the right to buy services or other|Yes|No|N/a|
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.
|ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Yes
No
N/a
ü
**Deferred income**
No material item of deferred income has been included in the accounts.
Yes
No
N/a
ü
**Creditors**
Yes
No
N/a
ü
**Provisions for liabilities**
Yes
No
N/a
ü
Yes
No
N/a
ü
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
Yes
No
N/a
ü
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
Yes
No
N/a
ü
They are valued at cost.
Yes
No
N/a
ü
**Heritage assets**
Yes
No
N/a
ü
Yes
No
N/a
They are valued at cost.
ü
**Investments**
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
p p g g y
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
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 9.5
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 9.6.1.4.
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.Fixed asset
investments in quoted shares traded bonds and similar investments are valued at
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|||ü|
|---|---|---|---|
W k i i l d l f bl l h i lik l h
|Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
ü
**Debtors**
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
They are valued at fair value except where they qualify as basic financial instruments.
ü
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.|||ü|
|---|---|---|---|
||||ü|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**N/A**
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations - - - - 35
and legacies: Gift Aid - - - - -
General grants provided by government/other
charities - 37,800 - 37,800 10,130
Miscellaneous income - - - - -
- - - - -
- - - - -
Other - - - - -
Total - 37,800 - 37,800 10,165
Charitable
activities: - -
- - -
- - -
- - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading Fundraising
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Bank & Building Society Interest 5 - - 5 8
investments: - - - - -
- - - - -
Other - - - - -
Total 5 - - 5 8
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
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 5 37,800 - 37,805 10,173
Other information:
All income in the prior year was unrestricted except for: 2019/2020 Allen Lane Foundation £4,000, Austin Bailey £500,
(please provide description and amounts) Waterloo Foundation £5,000, Swansea University £630.
N/A
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
2020/2021 Allen Lane Foundation £4,000, Austin Bailey
Within the income items above the following items are material: £1,500, Waterloo Foundation £22,500, Awards For All £9,800.
(please disclose the nature, amount and any prior year (Total restricted income 2020/2021 = £37,800.)
amounts)
**----- End of picture text -----**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
||**This year**|**Last year**|
|---|---|---|
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**Description**
**£**
-
-
-
-
**Total**
-|**£**
-
-
-
-
-|
|**_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._**|||
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## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
||**This year**|**Last year**|
|---|---|---|
|**Seconded staff**|**£**
-|**£**
-|
|**Use of property**|-|-|
|**Other**|-|-|
|**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)
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
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 Staff Employment Costs - 15,710 - 15,710 10,328
charitable
Volunteer Travel & Subsistence
activities - - - - 88
Staff Travel & Subsistence
- - - - -
Printing & Stationery - 255 - 255 10
Telephone & Internet - 539 - 539 685
Insurances
- 319 - 319 320
Postage & General Office Costs - 4 - 4 16
Committee Members' Expenses
- - - - -
Outings & Trips - - - - -
Affiliations & Subscriptions - - - - -
Cleaning - 10 - 10 -
Equipment - Play Materials,
Educational Toys and Equipment - 156 - 156 94
DBS Checks
- - - - -
Equipment – general
- - - - -
**----- End of picture text -----**
CC17a (Excel)
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**----- Start of picture text -----**
Maintenance
- - - - -
Volunteer Training - - - - -
Refreshments
- - - - -
Client Travel Costs
- - - - -
Family Day - - - - -
Bank Charges
- - - - 15
Miscellaneous
- - - - 61
Christmas: Children
- 794 - 794 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total expenditure on charitable - 17,787 -
activities 17,787 11,617
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other
Accounts preparation & Indep. Exam. - 206 - 206 206
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - 206 - 206 206
TOTAL EXPENDITURE - 17,992 - 17,992 11,823
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or Support Total this Total prior
programme Activities undertaken directly funding of activities Costs year year
£ £ £ £ £
Activity 1
Activity 2
Other
Total
**----- End of picture text -----**
**Prior year expenditure on charitable activities can be analysed as follows:**
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
-
-
**Extraordinary item 2**
-
-
-
-
**Extraordinary item 3**
-
-
**Extraordinary item 4**
-
-
**Total extraordinary items**
-
-|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
-
-
**Extraordinary item 2**
-
-
-
-
**Extraordinary item 3**
-
-
**Extraordinary item 4**
-
-
**Total extraordinary items**
-
-|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
-
-
**Extraordinary item 2**
-
-
-
-
**Extraordinary item 3**
-
-
**Extraordinary item 4**
-
-
**Total extraordinary items**
-
-|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
-
-
**Extraordinary item 2**
-
-
-
-
**Extraordinary item 3**
-
-
**Extraordinary item 4**
-
-
**Total extraordinary items**
-
-|
|---|---|---|---|
|||-|-|
||||-|
|||-|-|
|||||
|||-|-|
|||-|-|
CC17a (Excel)
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**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.**_
**----- Start of picture text -----**
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
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**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 -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ 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)
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**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**_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)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**|
||206|206|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
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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.**_
## **11.1 Staff Costs**
|**This year**
**Last year**
**£**
**£**
**Salaries and wages**
15,710
10,328
**Social security costs**
-
-
**Pension costs (defined contribution scheme)**
**Other employee benefits**
-
-
**Total staff costs**
15,710
10,328
N/A
**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**
**£**|
|---|---|---|
||15,710|10,328|
||-|-|
||||
||-|-|
||15,710|10,328|
||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**
**0**
**----- Start of picture text -----**
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid to 0
key management personnel (includes
trustees and senior management) for
their services to the charity
**----- End of picture text -----**
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising - -
Charitable Activities 1 0.6
Governance - -
Other - -
Total 1 1
**----- End of picture text -----**
CC17a (Excel)
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## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
N/A N/A
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
N/A
## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
N/A
**The nature of the payment (cash, asset etc.)**
N/A
**The extent of redundancy funding at the balance sheet date**
N/A
**Please state the accounting policy for any redundancy or termination payments**
N/A
CC17a (Excel)
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## **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 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**
## _**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**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
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.**_
## **13.2 Grants made to institutions**
**----- Start of picture text -----**
Please provide
My charity has made grants to particular institutions that are material in Yes details of charity's
the context of its grantmaking. Details of the institution supported, URL.
purpose of the grant and total paid to each institution is available on the
charity's web site. No Provide details
below
Total amount of
Names of institution Purpose
grants paid £
-
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period -
Other unanalysed grants -
TOTAL GRANTS PAID -
**----- End of picture text -----**
CC17a (Excel)
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20
## **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, Fixtures, Total
& buildings buildings machinery fittings and
and motor equipment
vehicles
£ £ £ £ £
At the beginning of - - - - -
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - - -
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the - - - - -
beginning of the year
Net book value at the - - - - -
end of the year
14.4 Impairment
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
**----- End of picture text -----**
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17a (Excel)
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**Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|Additions
Disposals
Revaluations
Transfers *
At end of the year
At beginning of the
year|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
-
-
-
-
Disposals
-
-
-
-
Amortisation
-
-
-
-
Impairment
-
-
-
-
Transfers*
-
-
-
-
At end of year
-
-
-
-
**15.3 Net book value**
-
-
-
-
-
-
-
-
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
## **15.4 Accounting policy**
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_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
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_* 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**
**(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**
|**16.2 Cost or valuation**||||||
|---|---|---|---|---|---|
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|**Total**
**£**|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
CC17a (Excel)
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26
**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.**
|**Stock**
**Donated goods**
**For resale**
**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_**
-
-
-
-
-
-
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-||-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||-||||
CC17a (Excel)
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27
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Note 19 Debtors and prepayments**
**_Please complete this note if the charity has any_**
**_debtors or prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||0|0|
||0|0|
## **Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
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28
**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**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||206|206|-|-|
||-|-|-|-|
||2,955|2,955|-|-|
||3,161|3,161|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
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29
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- 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.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**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**|**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.**
CC17a (Excel)
19/01/2022
30
**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** _**See note 29 regarding personal no-interest loans**_ **significance of financial instruments (eg. debtors,** _**received from Trustees in previous financial years to**_ **creditors, investments etc) to the charity's financial** _**support the charity.**_ **position or performance, for example, the terms and conditions of loans or the use of hedging to manage** _**N/A**_ **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.**
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31
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
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32
## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
-
-
**Short term deposits**
-
-
**Cash at bank and on hand**
23,139
3,326
**Other**
-
-
**Total**
23,139
3,326|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
-
-
**Short term deposits**
-
-
**Cash at bank and on hand**
23,139
3,326
**Other**
-
-
**Total**
23,139
3,326|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
-
-
**Short term deposits**
-
-
**Cash at bank and on hand**
23,139
3,326
**Other**
-
-
**Total**
23,139
3,326|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||23,139|3,326|
||-|-|
||23,139|3,326|
CC17a (Excel)
19/01/2022
33
**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
No current credit risk, due to the fact that the vast majority of income comes from grants. Some current liquidity risk, as the charity has limited income resources, almost all of which come from grants, and a very small amount from donations. There is a risk because of the time taken to receive grant instalments while projects continue to run. This risk is exacerbated by a lack of unrestricted income and the fact that Trustees have made personal no-interest loans to the charity to try to keep it going at a time in previous financial years where grant funding was running out (see note 29). **Unrestricted income generation would help cushion these financial effects.** No market risk, as the organisation has no investments other than cash at the bank/building society standard accounts.
N/A. There has been no change which is attributable to credit risk.
CC17a (Excel)
19/01/2022
34
**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**
CC17a (Excel)
19/01/2022
35
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE – expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - -
- - - - - -
- - - - - -
- - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 0 0 0 0 0 0
**----- End of picture text -----**
CC17a (Excel)
19/01/2022
36
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the 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
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 0 0 0 0 0 0
**----- End of picture text -----**
CC17a (Excel)
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37
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- 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 -----**
**----- Start of picture text -----**
27.4 Designated funds
Planned use Purpose of the designation Amount
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
Please give details of why remuneration or other N/A
employment benefits were paid.
Where an ex gratia payment has been made to a trustee, N/A
provide an explanation of the nature of the payment.
**----- 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".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
TOTAL 0 0
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity 0
**----- End of picture text -----**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
**There have been no related party transactions in the reporting period (True or False)**
_**TRUE**_
CC17a (Excel)
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**----- Start of picture text -----**
Amounts
written off
Name of the trustee Relationship Description of the Amount Balance at Provision for bad debts during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
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.
**----- End of picture text -----**
CC17a (Excel)
19/01/2022
40
## **Section C Notes to the accounts (cont)**
## **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.**
This is to draw attention to the matter highlighted in note 25 regarding some liquidity risk. In a previous financial year the charity received two no-interest loans of one thousand pounds each from two trustees in order to help the organisation through a difficult financial period while awaiting grant funding.
In a more recent financial year this £2k owed increased to £2,955, because the same two Trustees have increased the amounts they’ve lent to the charity. This amount has been entered into the accounts as a creditor. For reasons of prudence this has been entered into the creditors due within one year, although in reality that is not likely to be the case because the whole reason for the Trustees using their own money to make an interest free loan to the organisation was solely for the purposes of keeping the charity going. As no time limit has been given regarding the repayment of those loans it is therefore unlikely that they would seek to call them in within one financial year. Also it must be borne in mind that the charity couldn’t repay those loans even if the Trustees wanted it to, because the charity has no unrestricted funding of its own and therefore it would have to use grants from other sources to make the repayment which would instantly put it in breach of those grant terms. In essence the £2,955 loan has been entered as a creditor to act as a constant reminder that that amount is still owed by the charity to the Trustees who lent it.
In essence the only way that the charity will ever be able to repay those loans is if it generates some unrestricted income (i.e. non grant funded income). Other charities use regular member subscriptions, or hold fundraising events such as sponsored events, coffee mornings, book/jumble/craft sales, or seek bequests by circulating fact sheets about the charity to local solicitors etc. Donations or subscriptions from UK taxpayers can also be enhanced by claiming government Gift Aid on those donations. Unrestricted income would have multiple benefits including tiding the organisation through the hard times experienced by many charities while they wait to hear whether or not grant applications have been successful. It would also mean that the Trustees could request to be repaid their loans. Also, it would also allow the organisation to undertake charitable activities or projects which it wished to carry out without being tied to funder restrictions, including enabling chosen projects to continue for a while once grant funded income has run out. In essence unrestricted income can act as a buffer and an enabler allowing for at least some continuity of service in the hard financial times between grants.
One way forward may be for the Trustees to decide to reclassify the loans they gave (or part of them) and ask for them to be considered as donations instead. This would instantly remove the current £2,955 creditor (or part of it) from the next set of accounts because as donations those amounts would not be repayable.
CC17a (Excel)
19/01/2022
41
Independent examiner's report on the
accounts
CHARITY COMMISSION
FOR LNGLAND AND WALLS
Séction A
Independent Examlnerf8 Report
South West Wales Families & Friends of Prisoners
Report to the trusteesl
members of
On accounts for the year 031103121
ended
Charity no 1054204
lif any)
Set out on pages
(Sel out on the 41 pages after the third page ol this IER I
Respective responsibilities
of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The
charity's trustees consider that an audit is not required for this year under
section 144 of the Charities Act 2011 1.the Charities Act") and that an
independent examinalion is needed.
11 is my responsibility to"
examine the accounts under section 145 of the Charities Act,
lo follow the procedures laid down in the general Direcliong given by the
Charity Commission (under section 14515llbl ol the Charities Act, and
to slate whether particular mallers have come lo my attention.
Basis of independentmy examinalion was carried out in accordance wilh general Directions given
examiner's statementby the Charity Commission An examination Includes a review of the
accounting records kept by the charity and a comparison ol the accounts
presented wilh those records 11 also includes consideration ol any unusual
items or disclosures In Ihe accounts. and seeking explanations from the
truslees concerning any such matters. The procedures undertaken do nol
provide all the evidence that would be required in an audit. and consequently
no opinion Is given as lo whether the accounts present a 'true and f21f' view
and the report Is Iimiled to those mallers sel out In the slalemenl below.
Independent examiner'sln connection with my examination no maller has come to my allenlion
statemen11. which gives me reasonable cause lo believe that in, any material respect,
the requirements".
to keep accounting records in
accordance with section 130 of the Charities Act. and
to prepare accounts which accord with
the accounting records and comply with Ihe accounting requirements of
the Charilies Act
have not been mel". or
2. to which, In my opinion. attention shoLbld be drawn In order to enable a
proper understanding of the accounts to be rea¢hed.
Signed: I
Eik
Date: 125101122
Narne:
John Eckersley
Relevant professional
qualif icationlsl or body
lif anyl-.
Address..
Clo SCVS, 7 Walter Rd, Swansea. SA1 SNF.
Sèction B
Dlsclosure
Only complete if the examiner needs to highlight material problems.IE.g.
accounting record5 have nor been kepl In accordance with 5132 of ihe Chaiities, Aci 2011 and
Those 3ccovnts do not comply with the requirements ol rhe 2(K)8 Regulèiions setting out the
form £onteni of charity accounis.. any material expenditure or action which appear5 nol to
be in occordance wsih rhe irv5ts ol thL charity." any fJslure io be provided wilh Inlorm3tion and
explanations by any past or Pfe5ont trusleo. olficor or cmployee., and any nialeiiJl consi5toncy
between the accoun15 an(J rhe irustees. annual reporl.)
Give here brief details of
any items that the
examiner wishes to
disclose
11 should be noted that there Is some liquidity fisk. as mentioned in note 25 of the I
accounts. which is mainly due lo grant funded projects continuing to run at
various points while awaiting further funding instalments and is exacerbated by a
lack of unrestricted income which would help act as 8 cushion against these
effects The fact that the vast majority of the organisation s income is grant
Ifunded with restriclions means that flexibility Is very limited.
The £2k loan total received from two of Ihe charity's Iruslees as a loan of £1 k
from each Increased to a lotal of £2.955 In a previous financial year and remains
al that level in this financial year being examined It is owed by the Gharity to
those trustees split £1.500 and £1.455 at financial year end However. until such
lime as enough unrestncled income Is generated by the charity il will continue lo
be unable to repay those loans Sin the charity s main funding comes from
grants with restrictions and objectives placed upon them.