BARRY & MARTIN'S TRUST (Registered Charity No. 1062629) I•J4TX* (X•U¥ 1062629) TWENTY FIFTH ANNUAL REPORT AND ACCOUNTS Period 1 January- 31 December 2021 (2021 F] 1 H 2021W12ll31H) We rgsumgd our prizegivTng in 2021, on 9 De¢embgr 2021 in Qingdao. In both photos above, our Director of China Sleering Group Zhen Li is al left, and our China Steering Group member Yang Jie is at right. In both cases Madam Jiang Zhenxia is second left. Madam Jiang is Chief of the STO and HIVIAids Prevention and Control Section of the Qingdao CDC. In both case5 the pnzewinner is al second right, holding the prize ¢ertifi¢ale and a big ¢heque. In Ihtr photo at left our prizewnner 1$ Wang Guanghui (Tiger) of Qingdao.. and in the photo at right the prizevAnner is Madam Yang Yongjuan of Xining, Qinghai. In both cases, the Provincial authorities have exceptionally shown their approval of the work of the prizewinners, by inviting them lo register their organiSat￿n5 at provincial rather than cty level. Accounls prep8red by.. P8uI Beadman. FCA, Alapl8 Lcx*e, PAines Hi71, Stewe Aslon, Oxfordshir8. DX25 4SQ Barry & Alartin s Twst- 25th Annual Re￿rt & Atxotmls-AA*4 J ¥**_ #25 page 2 BARRY & MARTIN'S TRUST Charlty Numbèr.. Govarnlng Docum•nt= Registration Date.. 1062629 Trust Deed dated 3 May1997 3 June 1997 Grants Poll¢y- Projects wrth a strong UK-China-Hong Kong axis devoted to medical care, educab.on and pievenlion of HIVI￿d5 Trustees.. Martin L. Gordon CBE Ichaimianl. Eugene Chang, Nathalie Gordon {Deputy Chairl. James Le¥wsohn Ex8cutlv• Dlr•etor'. China Steering Group: Dr Shisong Jiang Zhen Li (Direciorl, Mingfang Song, Yang Jie Advls•rs: UK Professors Brian Gazzard, Fiances Gotch. Clifford Leen, Xi8oning Xu Dr Beng Goh, Dr John Walsh. Dr Li Xu M8¢r88, Dr Mike Youle DrXuKe Dr Damien Lu Aubrey Li, Dr Willy Wong Chlna USA Hong Kong Our Advi58r Dr Willy Wong doing vaccination in Hong Kong L•gal AdvSs•r In UK.. Peter Tustin R•glst•r•d Officè: 91 Clarendon Drive. Putney. London SW15 1AN Email: nathalie@barryandmartin.org- Website.. v￿¥.b8rryandMartin.0rg S•cretary: Ines Lock Tr•asur•r'. Paul Beadman FCA Bankers.. CAF 8•nk Ltd Kings Hill, Wesl Malling, Kenl ME19 4TA HSBC 84nk plc IBanbury branch 17 Market Place. Banbury. OX16 SED Barry & Martin America, Carol Dauber. Drrector. Secretary & Treasurer 225 Eas173° Slreel. Apt 2G New York. NY 10021 email." ¢dauber@ny¢.rr.¢wi Oiher Directors.. Benjamin Edelshain. Philip Goodeve, Michael Letqh Ivi￿PresIdentI, Vanessa Ai Hua Li, Noel Sanborn. Rosrta Samoff. Alexander Shields Adwsers.. James Chen. John Pull. Dr Tom Wame, Humphrey Wou West Coast Chapter.. Linda Lee Assislant Treasurer.. Nicholas Opinsky In the great Citie5 of northeast China. especially Harbin. cha￿9chun and Shenyang. the roads are lined with fragTant lilac in N)ril. We have worke and gNen priw in all Ihese ¢ify"es. Barry & Alartin s Twst- 25th Annual Re￿rt & Atxotmls-AA*4 J ¥**_ X25 page 3 ABBREVIATED SUMMARY OF RECEIPTS AND PAYMENTS TEN YEAR SUMMARY TO 31 DECEMBER 2021 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 AEC8PTS ash dcna¢lor 118.149 105A25 128.744 117.123 119.813 116.940 120.388 102.658 113.505 117,866 Tax rthnd 2.815 3,$37 4237 23252 2.884 3.037 3￿74 2866 3.221 Nèt dl¥kl•nd& 44,145 43.519 72,774 96￿38 104,553 80.727 65,701 54M65 58,774 53.818 lrt•r•¥t 247 156 124 TOT￿ IIKOME 163,109 152A81 205.755 Ill! 237.013 227.250 201,515 189,126 160,644 174,901 175,029 20,734 17a75 17,353 12212 11,859 10,906 10,080 gA42 9,596 9,152 ¢W￿r5 FOR IN CHIN 121,010 151.566 138,146 126.755 51,585 130.868 121,591 110.716 119,080 111.847 WUHAN Ch$rry bloss￿￿ in Wuhan in March 2022. We have worked in Wuhan for more Ihan 20 yèats. Wè gave one of our e8rtiest prizes lo Dr Gui Xian of Wuhan UniveNty. and we have Support￿ gay groups in Wuhan since 2002. w￿Th Cowd In Wuhan came to the world's attention in January 2020. W￿ Immediately C(￿13¢1ed the leader of the registe￿￿ gay group In Wuhan. Huang Haoiie. to ask how our Trust could help. Vve ￿r0 onabled 10 give immedkqte $uprx)rt Io Ihe nurses at Wuhan Central Hospitsl. Wuhan Is faws for its ¢hery bbssom. Training fv HIV prevention volunteers Extract frotn letterfrorn Huang Haojie". "Although China'5 control of NGOS is beco[niw￿ mre and more strict. the filing of Barry & Martin's Trust project lund5 in the Administrative Office tsf Ovetseas NG05 15 very smwlh. even faster than Ihe previou5 tyvo year5. During the filing process. we ￿ceiVed supwrt from the Hubei Prwncial Publi¢ Se¢urrty Department. Wuhan Muni¢ipal Public Se¢urily Bureau. and Wu¢harKJ Dislnct Ciwl Affaits BU￿au. The Administrative ofrte Of Overseas NGOS of Hubei Public Security Department expressed app￿Cla￿On for Ihe rigorous work of the Bary & Martin's Trust. I told them the story of Barry and Martin and the work the Bary & Martin's Tmst has done in China over the past few deG8des They are touched by your kindness and they think the Trusfs wowk in China is very important Th8y are willing to continu8 to SUPPOrt the Barry & Martin's Trusvs work in China." Barry & Alartin s Twst- 25th Annual Re￿rt & Atxotmls-AA*4 J ¥**_ #25 page 4 CHAIRMAN'S STATEMENT The Trustees have pleasure in presenting our 25th Annual Report of operations in China in 2021. Our sifver jubilee. The two years of Covid have, needless to say. been the most diffi¢ull years in the hislory of th& Trust. Added to that, the borders of China have been dosed during the whcAe Covid period. In the past. we used lo come to China three or four times a year. We used to comment on the great ehanges which had o¢¢urred between each visit. Now we have not been in China since Sepltsmber 2019, and it is impossible to keep track of all the changes. However, in spite of our absence from the Chinese scene, and in spite of the internalional compltstions and misutmlerstandings. we continLJe to have a strong sense that our work is appreciated. Moreover, in our are8 01 ojblrc htrarth, the problems of HIV remain. although they are partly obscured by the Covid situation, which of Course has the highest priority in China and everywhere else in the world. In Beijing and in all the provinces where we work. we conlinue to work with most of the same health officials. and the same hospitals peopled with the same doctors and nurses. and with the same regist8red gay groups who are working 81 grasSr￿ts10ve1s among the vulnorable peo(qo. The reports we have. especially from the biggest citss. indicate that far too many of the teenage generation are contracting HIV. Although Ireatmenl and advice is available. there is a sting in the presence of HIV. It is virtually impossible to get a job in governmenl if you are HIV Positive, and this deprives many victims of any sense of purpose in lrfe. There Is widespread tlisapproval and discrimination towards those who have HIV. The vdunleers who work wilh us in China, led especially by Zhen Li in Beijing and Yang Jie in Tianjin, have b88n doing magnificènt work, in reaching out to those who n88d help. The gay group18ad8rs in several provinces have been accessing vulnerable pe¢)ple effectively. The provincial health officials Cooperate very efficiently with the gay leaders. Zhen Li, Director ol wr China Steering Group 't Barry & Ma We are proud of the lact that we have mainlained our work ihroughout this difficult Covid period, al a lime when many foreign groups have disappeared. As we have seen In China at other periods. our consi51ency will leave us strengthenod when the Current problems are alleviated. With Ihe exception of 2020, when we were unable lo give a prize, our annual prizegivings have conlinued, and we were glad in 202110 give two prizes. Our colleagues in China arranged that we should have a 25th 8nnivers8ry Gelebration in Qingdao in December 2021. combined with our 2021 prizegiving. With the help of the WHO, HIV workers from around China We￿ inviled for a seminar conducted by our adviser Yang Jie of Tianjin. We awarded our prizes lo fvK) excellent workers, Wang Guanghui l Tiger) of Qingdao and Ms Yang Yongjuan of Xining, Qinghai. Fdlowing this we had speeches and we received calls from all over China, remembering our past visits and passing messages from people we had helped. In between, members of Tiger's gr￿p sang songs, danced. and did Conjuring tri¢ks. It ended wrth all the p8rticipants in Qingdao holding hands and singing the Chinese version of Aijld Lang Syne. whi¢h is as popular in China as it is at home. The Qingdao officia15 participated. They ha(1 inib.ally been nervous bul were delighted with the tscrful and joyful way the cel8brats.on took place, and appre¢iated the senstbvè way we handled the &vènt. Peoplg wsrg able to watch by zoom from all over the worfd. and a group of us joined in from Hong Kong. from where I had to contribute speeches at various stages. 8arry & Mathn s Twst- 25thAnnual Re￿6 j X>-_ #25 4.I¥MItr*I¥I$A& page 5 The list of direct donations to the Trust is given on page 9. 1 set out below the list of contributions to our separate Ameri¢an com￿nY, Barry & Martin America. Barry & Martin America Donations 2021 uss 25.0 SC 1.SCKI Anonymous Carol Dauber Martin & Yasuko Edelshain Barry Friedberg & Charlotte Moss Dan & Marlene Good Adam Gordon ' LSnda Lee Jeffrey & Tondra Lynford James & Amanda Opin5ky Nichola5 Opin5ky John Pull & Harry Martin Noel Sènborn & Virginia Lee Rosita Sarnoff & Beth Sapery 400 200 300 1,000 1,000 2,5CKJ SCKJ In memory ofAlon B. Gordo Totsl uss 41,SY)O Martln Gordon. Chalmian - 29 Aprll 2022 8ary and Marts"n in Ihe Fh)wer Walk ol Kenslngton Gardens, London WaThJ Q￿han. Vic8 President of the People, Republic of Chin8, b8Stows th8 Nightingale Prizè on Nurs8 Hu Minhua at the Great Hall of the People in 88ijing. Hu Minhua received Barry & Marlin'5 Prize in 2017, and this was rgfeired to in Ihe naiional television ￿Qtsrt of the occasitsn. Our Trust has been etnph35ising the ifflportance of nursing in HIV care for many years. We have given six of our annual prizes to nurses over the years. We have brought nurses from the UK to advise hospitals in China, and we have brought Chinese nurses for training to London and Edintmjrgh. Barry & Alartin s Twst- 25th Annual Re￿rt & Atxotmls-AA*4 J ¥**_ X25 page 6 STATEMENT OF CAPITAL ASSETS AT 31 DECEMBER 2021 2020 4)Aoled r45 •Wb&tlnc •*thab&tlnc 54 11$£ 69.336 14) Kon9 Ph•ryM(• CLP HolOlrwLld 21,ns r8284T 5 •4 1¥ 3&117 ¥71• IW 15,015 1￿ 5*1S7 m75 *, 8¢￿dIr•￿IE 8¢￿dIn￿rIc In•Jth•l &Comm•td•l Lbj r••lVPLC ¢NY•%*JLW¥Thi JP SC JP JulluBOa•rGrDUP L1d *MdE•lh*ts• MV K¢rdrthNlk• ￿￿￿E*1hthLt• MV 37.laS 7T4 f2.tsJ2 37b6¢ ) ¥.) 1QlZI 17S S,Ob2 30 12T Lo￿¢ Othp AQ LXY••l IA LTr••l SA J•TaZ .oJ 740 14 4%) 111.ni IW4 i•1￿¥ •A 117AP4 Értbty* In¢ ¥• 5WJ) X,4 320 *) C(*Lkl Rotthi I￿alft9 Lld Rtth• ￿dIfi9 Lh* 135 41.411 Il PlcV8hrni Z.OTO SA IJTQ 21.9J• *JI• Lhl 1610 141L 79b 4T.836 T•n(•rd 53.2fZ 1&9¥1 Tpz A17¥ 520 2.3964 Barry & Alartin s Twst- 25th Annual Re￿rt & Atxotmls-AA*4 J ¥**_ #25 page T CAPITAL CASH ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021 2021 2020 rApllal Cash kcount. ope￿￿9 Balanco 1W5ZO J35.6t8 YOS.425 Incom• tsx r•¢ov•rnW• 1615 3.537 Sharn Ml•*- phllbqt Ine A*aZ•ntca Crowd*lk4 Holdlty*ln¢ H8BC Holding•pl¢ JP Morgan Ch&* & ¢• Lonza Group *43 L'Ov•41 SA h• Moldlng Ltyj Sanoffl SA T•n¢•nt HoIdlD￿Ltd 27,217 1740 9.521 3TI 910 &910 &813 397 21K225 475.709 T15,4#6 960.076 PAYMEPIT$ 78 T•l•phon•. Inl•m•t & w•b W*9•1 Portlollo m4n•g•m•nt Accoun￿n4 eh•¥g•1 e•nk Gh•rqe• & Intsw•* 25 2J 4,050 710 20.7J4 2.340 30T 17,375 8h•r• purch41D&. A*r•Z•n•c• pl 25.0fy5 24.699 10,312 24.M2 Induthal & Comm•r¢l•l 8•v*k olehln4 Ltd KonlnkllSk• Ahold D•lhJlz• IW KonlTrkllSk• OSM NV N*t44u Ine Nèxtsra Eneryy Inc •r*•rt& j X>-_ *¥25 paye 10 INDEPENDENT EXAMINER'S REPORT CHARIIY COMMI55K￿ Ind•p¢nd¢nt pxarnlnerfs r•port on the accounts On •r•*fAT lkn ￿ l Ji 12.27 f•A•• p•￿ | 144 I4￿5￿bI ol *• Akt xc(*Jrts • MA • irt•ny)'. 0¢12011 Activities of Zharo Jianbo and his colleagues al the P￿Y Heatth Centre in Dali. Yunnan. 8arry & Mathn s Twst- 25thAnnual Re￿rtS j X>-_ #25 4.I¥MItr*I¥I$A& paye 17 BEIJING AND THE PROVINCE OF HEBEI WHICH SURROUNDS BEIJING IIF Our rn05t important hospital rdalionships in the Captal are *ith Beijing You'an Hospital and Beijing Dit8n Hospit81. W8 estsblished the Quiet Garden with You'an in 2(K)7. we would like to 90 to Beijiry this year to celebrate the 15th anniversary. In this pholts. Nurse Gao. who has been wlh Qu*1 Gardon sincè tho 1)eginnirwJ. Is running an outroach promotion a¢livily with Ihe Shao YINJ Nursing Studio. The ¢llies of 8aodlro and Shijiazhuang are ol Ihe18rgesl in Hebei. each wllh w)pulatkJn$ over 10 mlllion. Both suffered from the closure of their infectious diseases hospilals during COVKJ, and they had to get extra help frorn You'an. The photo at left 15 the H8L*i Light of Love Grwp in Hebei. whom we have supported for 15 year5. The volunteer 15 dispalching HIV medicines to Peop￿ who cLwJld not travel lo Ba￿jing becaus8 of COVID r8Strictions. The photo at right shows a midd18 aged volunteer with an HIV pos18r in a path in Shijiazhuang. Th8 city health officia15 ar8 so ple858d th Ihe work of the Shijiazhuang grcxjp that they hava asksd thorn to ostablish sitni18r groups in Iwo other large citi6S in Hebei, Handan and Hgngshui. These 3 photos are from Xinglai, another large ¢ty of Hebei. We ask￿1 Cha) Yang. the leader of the Xingtsi Green Bird Publi¢ SeN¢e Cenlre. lo ￿pOrt especially on the mwldle aged and d%Jer gays. His report sfK)wed that he ha¢ recruited two vdunleers aged 82 and 80. L80 Chen and ￿ Xu. In Ihe middle pholo. Liu Chao Yang is standing with police and CDC officials, who have all b8en suprKJrtiro these activibes. Barry & Alartin s Twst- 25th Annual Re￿rt & Atxotmls-AA*4 J ¥.Èè- #25 page 12 Top left.. The Guizhou Ass(oation ofAhY$ Cwe is led by Ms Li Melw￿. our former pnzwnner and a star Aids worker, who is doing a lot with poor ¢hildr8n, as well as18ading a group of gay rA)sitiv8 vdunte8rs. Top right.. Changzhi. Shanxi. AIDS prevent￿ ￿lIvI￿8$ for university $ludents Jiangxi Red Cross pS￿h010gicol R9$¢U9 Team, Nanchang, Jiang￿. The Zunyi City Love Public Welfare As50ciatK)n is18d by Xiao Gang. At left the volunleers are gathered at Iheir offices. At right. Xiao Gang is giving a presont to an pationt. At left". Yi¢hang. HU￿1. The Mayor of Yichang ins￿¢1$ a WcKld ￿d$ Day stand prepa￿￿ by the gay group we support. the Yichang Tongxin Swal Work servi￿ Centre. At right.. Zhen Li and Yang Jie parb(#pated in Ihe Ben￿ C(mmunity Capaoty Buildiry Empowemient Activity in December 2021 Charity No 1062629 (if any) Annual accounts for the period **To** 01/01/2021 Period end date 12/31/2021 **Barry & Martin's Trust** Period start date ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**|Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |**Incoming resources (Note 3)**||F01|F02|F03|F04|F05| |**Income and endowments from:**||||||| |Donations and legacies|S01|118,964|-|-|118,964|108,962| |Charitable activities|S02|-|-|-|-|-| |Other trading activities|S03|-|-|-|-|-| |Investments|S04|44,145|-||44,145|43,519| |Separate material item of income|S05|-|-|-|-|-| |Other|S06|-|-|-|-|-| |**_Total_**|S07|163,109|-|-|163,109|152,481| |**Resources expended (Note 6)**||||||| |**Expenditure on:**||||||| |Raising funds|S08|12,207|-|-|12,207|11,627| |Charitable activities|S09|121,010|-|-|121,010|151,566| |Separate material item of expense|S10|-|-|-|-|-| |Other|S11|8,527|-|-|8,527|5,748| |**_Total_**|S12|141,744|-|-|141,744|168,941| |**Net income/(expenditure) before investment**||||||| |**gains/(losses)**|S13|21,365|-|-|21,365|- 16,460| |Net gains/(losses) on investments|S14|-|-|-|-|-| |**Net income/(expenditure)**|S15|21,365|-|-|21,365|- 16,460| |**Extraordinary items**|S16|-|-|-|-|-| |**Transfers between funds**|S17|-|-|-|-|-| |**Other recognised** **gains/(losses):**||||||| |Gains and losses on revaluation of fxed assets for the charity’s own use|S18|-|-|-|-|-| |Other gains/(losses)|S19|247,520|-|-|247,520|- 119,473| |**_Net movement in funds_**|S20|268,885|-|-|268,885|- 135,933| |**_Reconciliation of funds:_**||||||| |Total funds brought forward|S21|2,396,436|-|-|2,396,436|2,532,369| |**_Total funds carried forward_**|S22|2,665,321|-|-|2,665,321|2,396,436| |1||||||| CC17_(Excel) 1 ## **Section B Balance sheet** |||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|| |**Fixed assets**|||F01|F02|F03|| |**Intangible assets**|**(Note 15)**|B01|-||-|-| |**Tangible assets**|**(Note 14)**|B02|-||-|-| |**Heritage assets**|**(Note 16)**|B03|-||-|-| |**Investments**|**(Note 17)**|B04|2,585,359||-|-| |**Current assets**|**_Total fxed assets_**|B05|2,585,359||-|-| |**Stocks**|**(Note 18)**|B06|-||-|-| |**Debtors**|**(Note 19)**|B07|2,563||-|-| |**Investments**|**(Note 17.4)**|B08|-||-|-| |**Cash at bank and in**|**hand (Note 24)**|B09|80,572||-|-| |**_Total current assets_**||B10|83,135||-|-| |**Creditors: amounts**
**within one year**|**falling due**
**(Note 20)**|B11|3,173||-|-| |**_Net current assets/(liabilities)_**||B12|79,962||-|-| |**_Total assets less_**|**_current liabilities_**|B13|2,665,321||-|**-**| |**Creditors: amounts**|**falling due after**||-||-|-| |**one year (Note 20)**||B14||||| |**Provisions for liabilities**||B15|-||-|-| |**_Total net assets or liabilities_**||B16|2,665,321||-|-| |**Funds of the Charity**||||||| |**Endowment funds (Note 27)**||B17|-|||| |**Restricted income funds (Note 27)**||B18|||-|| |**Unrestricted funds**||B19|2,665,321|||-| |**Revaluation reserve**|**_Total funds_**|B20
B21|2,665,321||-|-| |Signed by one or two trustees on behalf of all||||||| |the trustees|||Signature|||Print N| CC17_ (Excel) 2 Martin L G Nathalie CC17 (Excell **----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
- -
- -
2,585,359 2,257,916
2,585,359 2,257,916
- -
2,563 3,530
- -
80,572 137,587
83,135 141,117
3,173 2,597
79,962 138,520
2,665,321 2,396,436
- -
- -
2,665,321 2,396,436
- -
- -
2,665,321 2,396,436
-
2,665,321 2,396,436
Date of
Name approval
dd/mm/yyyy
**----- End of picture text -----**
CC17_ (Excel) 2 **----- Start of picture text -----**
ordon CBE 03/09/2022
e Gordon 03/09/2022
**----- End of picture text -----**
CC17_ (Excel) 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 ü FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**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 2. Yes* ü * -Tick as appropriate No* _**Please disclose:**_ - _**(i) the nature of the change in accounting policy;**_ _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **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;**_ - _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_ - _**(iii) where practicable, the effect of the change in one or more future periods.**_ ## **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;**_ _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ - _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17_(Excel) 3 ## **Section C** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE** **Please provide a description of the nature of each change in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds deter**_ |**_Adjustments:_**
**Fund balance as restated**
**Fund balances as previously**
**stated**|**£**
**£**
_2,396,436_
_2,665,321_
**Start of**
**period**
**End of**
**period**| |---|---| ||_2,396,436_
_2,665,321_| _**Reconcilation of net income/(net expenditure) per previ 102**_ **End of period £ Net income/(expenditure) as previously** _268,885_ **stated** _**Adjustments:**_ **Previous period net income/(expenditure)** _268,868_ **as restated** CC17(Excel) 4 **Notes to the accounts** _Section 35 of FRS102, requires 3 reconciliations to be_ ## **ENERALLY ACCEPTED ACCOUNTING** **None** ## _**rmined under FRS 102**_ ## _**ious GAAP to net income/(net expenditure) under FRS**_ CC17(Excel) 4 **Section C Not** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied b different or additional policy has been adopted then this is_ |**Recognition of income**|These are included in the Stat| |---|---| ||· the charity becomes ent| ||· it is more likely than not| ||· the monetary value can| ||There has been no ofsetting o| |**Ofsetting**|permitted by the FRS 102 SOR| ||Grants and donations are only| |**Grants and donations**|criteria are met (5.10 to 5.12| ||In the case of performance re| ||that the charity has provided| ||only occurs when the perform| |**Legacies**|Legacies are included in the S| ||grant of probate, the executor| ||estate and any conditions atta| ||charity or have been met.| |**Government grants**|The charity has received gove| ||Gift Aid receivable is included| |**Tax reclaims on**|Any Gift Aid amount recovered| |**donations and gifts**|treated as an addition to the s| ||terms of the appeal have spec| |**Contractual income and**|This is only included in the So| |**performance related**|services or met the performan| |**grants**|| |**Donated goods**|Donated goods are measured
exchanged) unless impractica| ||The cost of any stock of goods| ||the fair value of those gifts at| ||receipt. In the reporting perio| ||as an expense at the carrying| ||Donated goods for resale are| ||expected proceeds from sale| ||from other trading activities' w| ||sheet. On its sale the value o| ||activities' and the proceeds fr| ||activities'.| Goods donated for on-going u and included in the SoFA as in ||Gifts in kind for use by the cha| |---|---| ||when receivable.| |**Donated services and**|Donated services and facilitie| |**facilities**|the gift to the charity provided| ||Donated services and facilitie| ||with an equivalent amount rec| ||the SOFA.| |**Support costs**|The charity has incurred expe| |**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.| |**Income from interest,**|This is included in the account| |**royalties and dividends**|be measured reliably.| |**Income from membership**|
Membership subscriptions rec| |**subscriptions**|Legacies.| ||Membership subscriptions wh| ||benefts are recognised as inc| ||income from charitable activit| |**Settlement of insurance**
**claims**|Insurance claims are only incl
criteria are met (5.10 to 5.12
in the SoFA.| |**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from| ||year.| |CC17_(Excel)|| ## **2.3 EXPENDITURE AND LIABILITIES** ## **Liability recognition** Liabilities are recognised whe constructive obligation comm the obligation can be measure Support costs have been alloc **Governance and support** Governance costs comprise a **costs** compliance with regulation an Support costs include central categories on a basis consiste floor areas, or per capita, staff Where the charity gives a gra **Grants with performance** service or output to be provid **conditions** recipient of the grant has prov Where there are no conditions **Grants payable without** realistically avoid the commitm **performance conditions** recognised. **Redundancy cost** The charity made no redunda **Deferred income** No material item of deferred i The charity has creditors whic **Creditors** discounts A liability is measured on reco **Provisions for liabilities** measured at the best estimat reporting date The charity accounts for basic **Basic financial** paragraph 10.7 FRS102 SORP. **instruments** 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they c **use by charity** They are valued at cost. The depreciation rates and me **Intangible fixed assets** The charity has intangible fixe physical substance but are ide or legal rights. The amortisat They are valued at cost. **Heritage assets** The charity has heritage asset scientific, technological, geop maintained principally for the rates and methods used as di They are valued at cost. **Investments** Fixed asset investments in qu valued at initially at cost and end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 y **Stocks and work in** Stocks held for sale as part of **progress** realisable value. Goods or services provided as based on the service potentia Work in progress is valued at Debtors (including trade debto **Debtors** settlement amount after any t they are measured at the cash The charity has has investmen **Current asset** equivalents with a maturity da **investments** equivalents with a maturity da to meet short term cash comm They are valued at fair value e **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17_(Excel) **tes to the accounts (cont)** _by the charity except for those ticked "No" or "N/a". Where a detailed in the box below._ tement of Financial Activities (SoFA) when: itled to the resources; that the trustees will receive the resources; and be measured with sufficient reliability. of assets and liabilities, or income and expenses, unless required or RP or FRS 102. y included in the SoFA when the general income recognition FRS102 SORP). lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP). SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the ernment grants in the reporting period in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise. FA once the charity has provided the related goods or nce related conditions. at fair value (the amount for which the asset could be al to do so. s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution. measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance of stock is charged against 'Income from other trading rom sale are also recognised as 'Income from other trading se by the charity are recognised as tangible fixed assets ncoming resources when receivable. **----- Start of picture text -----**
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
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
Yes No N/a
ü
Yes No N/a
ü
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arity are included in the SoFA as income from donations s are included in the SOFA when received at the value of d the value of the gift can be measured reliably. s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in nditure on support costs. elp received is not included in the accounts but is described . ts when receipt is probable and the amount receivable can ceived in the nature of a gift are recognised in Donations and ich gives a member the right to buy services or other come earned from the provision of goods and services as ties. uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the **----- Start of picture text -----**
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
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
**----- End of picture text -----**
5a **----- Start of picture text -----**
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
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
£500
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
**----- End of picture text -----**
re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty. cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice. functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage. nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output. s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be ncy payments during the reporting period. ncome has been included in the accounts. ch are measured at settlement amounts less any trade ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the c financial instruments on initial recognition as per . Subsequent measurement is as per paragraphs 11.17 to can be used for more than one year, and cost at least ## ethods used are disclosed in note 9.2. ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5 ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4. oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment. r pending their sale and cash and cash equivalents with a ear are treated as current asset investments f non-charitable trade are measured at the lower or cost or net s part of a charitable activity are measured at net realisable value l provided by items of stock. cost less any foreseeable loss that is likely to occur on the contract. ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received. nts which it holds for resale or pending their sale and cash and cash ate less than one year. These include cash on deposit and cash ate of less than one year held for investment purposes rather than mitments as they fall due. except where they qualify as basic financial instruments. **----- Start of picture text -----**
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
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
5b **Section C Notes to the accounts** ## **Note 3 Analysis of income** **----- Start of picture text -----**
Restricted
Unrestricted income
funds funds
Analysis
Donations Donations and gifts 116,149 -
and legacies: Gift Aid 2,815 -
Legacies - -
General grants provided by government/other
charities - -
Membership subscriptions and sponsorships
which are in substance donations
- -
Donated goods, facilities and services - -
Other - -
Total 118,964 -
Charitable
activities: - -
Other - -
Total - -
Other trading
activities:
- -
Other - -
Total - -
Income from Interest income - -
investments: Dividend income 48,552 -
Rental and leasing income - -
Other - 4,407 -
Total 44,145 -
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 163,109 -
Other information:
**----- End of picture text -----**
CC17_(Excel) 6 **All income in the prior year was unrestricted except for: (please provide description and amounts)** **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17_(Excel) 6 **(cont)** **----- Start of picture text -----**
Endowment
funds Total funds Prior year
£ £
- 116,149 105,425
- 2,815 3,537
- - -
- - -
- -
- - -
- -
- 118,964 108,962
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 48,552 54,088
- - -
- - 4,407 - 10,569
- 44,145 43,519
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 163,109 152,481
**----- End of picture text -----**
CC17_(Excel) 6 CC17 (Excell **Section C Notes to the accounts** ## **Note 4 Analysis of receipts of government grants** **----- Start of picture text -----**
Description
**----- End of picture text -----**
**Government grant 1 Government grant 2 Government grant 3 Other** **----- Start of picture text -----**
Total
**----- End of picture text -----**
_**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.**_ CC17_(Excel) 7 **(cont)** |**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---| |-|-| |-|-| |-|-| |-|-| |-|-| CC17_(Excel) 7 **Section C Notes to the accounts** ## **Note 5 Donated goods, facilities and services** **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.** CC17_(Excel) 8 **(cont)** |**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---| |-|-| |-|-| |-|-| |-|-| CC17_(Excel) 8 **Section C Notes to the accounts** ## **Note 6 Analysis of expenditure** |**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**|**Note 6 Analysis of expenditure**| |---|---|---|---|---| |**Analysis**
Incurred seeking donations
- - -
Incurred seeking legacies
- - -
Incurred seeking grants
- - -
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
- - -
- - -
- - -
Database development costs
- - -
Other trading activities
- - -
Investment management costs:
- - -
Portfolio management costs
12,207 - -
Cost of obtaining investment advice
- - -
Investment administration costs
- - -
Intellectual property licencing costs
- - -
- - -
**Total expenditure on raising funds**
12,207 - -
Grants for charitable purposes in China
121,010 - -
121,010- -
- - -
**Total**
- - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
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
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**
**Total expenditure on charitable**
**activities**
**Separate**
**material item of**
**expense**||||| |||-|-|-| ||**Total**|-|-|-| ## **Other** CC17_(Excel) 9 **----- Start of picture text -----**
Wages 3,600 - -
Accounting 4,050 - -
Administration 97 - -
Bank charges 780 - -
Total other expenditure 8,527 - -
141,744 - -
**----- End of picture text -----**
## **TOTAL EXPENDITURE** ## **Other information:** ## **Analysis of expenditure on charitable activities** **----- Start of picture text -----**
Grant
Activity or funding Support
Activities undertaken directly
programme of Costs
activities
£ £ £
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)** CC17_(Excel) 9 **----- Start of picture text -----**
Total funds Prior year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
12,207 11,627
- -
- -
- -
- -
12,207 11,627
121,010 151,566
121,010 151,566
- -
- -
**----- End of picture text -----**
CC17_(Excel) 9 3,600 3,000 4,050 2,340 97 101 780 307 8,527 5,748 141,744 168,941 **----- Start of picture text -----**
Total this Total prior
year year
£ £
**----- End of picture text -----**
CC17_(Excel) 9 **Section C Notes to the accounts Note 7 Extraordinary items** _**Please explain the nature of each extraordinary item occurring in the period**_ **Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items** CC17_(Excel) 10 **(c** ## _**d.**_ **----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17_(Excel) 10 ## **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 - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
Total - -
**----- End of picture text -----**
CC17_(Excel) 11 ## **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 -----**
Raising funds Activity 1 Activity 2 Activity 3
Support cost
(examples) £ £ £ £
- - -
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.**_ CC17_(Excel) 12 **----- Start of picture text -----**
Basis of
Grand total allocation
(Describe
£ method)
-
-
-
-
**----- End of picture text -----**
CC17_(Excel) 12 ## **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).**_ **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** CC17_(Excel) 13 **----- Start of picture text -----**
This year Last year
£ £
510 540
0 0
0 0
0 0
**----- End of picture text -----**
CC17_(Excel) 13 **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**
3,600 3,000
**Social security costs**
- -
**Pension costs (defned contribution scheme)**
**Other employee benefts**
- -
**Total staf costs** 3,600 3,000
**Please provide details of expenditure on staf working for the**
**charity whose contracts are with and are paid by a related**
**party**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||3,600|3,000| ||-|-| |||| ||-|-| ||3,600|3,000| |||| _**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.**_ **----- Start of picture text -----**
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 1
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid
to key management personnel
(includes trustees and senior NIL
management) for their services to the
charity
This year Last year
11.2 Average head count in the year
Number Number
The parts of the charity in which the Fundraising - -
employees work Charitable Activities - -
Governance - -
Other - -
Total - -
**----- End of picture text -----**
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset)** **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments** CC17_(Excel) 14 ## **Section C Notes to the accounts** ## **Note 12 Defined contribution pension scheme or defined benefit accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operate**_ **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 benefi is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** ## _**12.3 Please complete this section where the charity participates in a multi-employe 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 multiemployer plan** CC17_(Excel) 15 **(cont)** **----- Start of picture text -----**
t scheme
ed.
**----- End of picture text -----**
## _**fit pension plan but**_ ## _**er defined benefit**_ CC17_(Excel) 15 ## **Section C Notes to the accounts** ## **Note 13 Grantmaking** ## _**Please complete this note if the charity made any grants or donations wh 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
£ £
Medical care, education & preventing
HIV / Aids 96,010 25,000
Total 96,010 25,000
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support**_ ## **13.2 Grants made to institutions** _**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_ **----- Start of picture text -----**
Names of institution Purp
No 2 Peoples Hospital, Dali HIV/Aids care, educat
Ditan Red Ribbon Centre, Beijing HIV/Aids care, educat
Beijing Aids Association HIV/Aids care, educat
You'an Quiet Garden, Beijing People's Health Foundation HIV/Aids care, educat
Wuhan Weixian Social Work Centre HIV/Aids care, educat
Xining Sunshine Care Association HIV/Aids care, educat
Nanchang Rainbow Health Clinic: Jiangxi Xiao Tan HIV/Aids care, educat
Beijing People Health Foundation: Shijiazhuang HIV/Aids care, educat
Hebei Light of Love, Baoding (Beijing People's Health
HIV/Aids care, educat
Foundation)
Three other grants of below £5,000
**----- End of picture text -----**
_**Total grants to institutions in reporting period Other unanalysed grants**_ ## _**TOTAL GRANTS PAID**_ CC17_Excel) 16 **(cont)** ## _**hich in aggregate form a material**_ **----- Start of picture text -----**
Support costs Total
£ £
- 121,010
- [ - ]
- 121,010
**----- End of picture text -----**
## _**t costs. Nil**_ _**Please provide details of charity's URL. Provide details below**_ **----- Start of picture text -----**
Total amount of
pose
grants paid £
tion & prevention 20,000
tion & prevention 13,000
tion & prevention 12,000
tion & prevention 11,000
tion & prevention 8,000
tion & prevention 6,000
tion & prevention 5,010
tion & prevention 5,000
tion & prevention 5,000
11,000
96,010
25,000
121,010
**----- End of picture text -----**
CC17_Excel) 16 **Section C Notes to the accounts** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
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
**** Rate**
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
**14.3 Net book value**
- - - - -
- - - - -
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fttings and**
**equipment**
At the beginning of the
year
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery**
**and motor**
**vehicles**|**£**
**Fixtures,**
**fttings and**
**equipment**|**Total**
**£**| |---|---|---|---|---|---| ||-
|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ## **14.4 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ CC17_(Excel) 17 ## _**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 d (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_ CC17_(Excel) 17 **(cont)** Straight Line ("SL") or Reducing Balance ("RB") CC17_(Excel) 17 CC17 (Excell 17 **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** |
At beginning of the|**£**
-
**Research &**
**development**|**£**
-
**Patents and**
**trademarks**|**Other**
**Total**
**£**
**£**
- -| |---|---|---|---| |year|||| |Additions
|-|-|- -| |Disposals
|-|-|- -| |Revaluations
|-|-|- -| |Transfers *
|-|-|- -| |At end of the year
|-|-|- -| |**15.2 Amortisation and impairments**|||| |****Basis**
**** Rate**

At beginning of the|SL or RB
-|SL or RB
-|SL or RB
SL or RB
- -
Straight Line
("SL") or
Reducing
Balance ("RB")| |year|||| |Disposals
|-|-|- -| |Amortisation
|-|-|- -| |Impairment
|-|-|- -| |Transfers*
|-|-|- -| |At end of year
|-|-|- -| |**15.3 Net book value**|||| |
Nat book value at the|-|-|- -| |beginning of the year|||| |
Net book value at the|-|-|- -| |end of the year|||| |**15.4 Accounting policy**|||| |**_Please disclose the accounting policy for intangible fxed 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.**_ - _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_ 18 CC17_(Excel) **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.** **----- Start of picture text -----**
16.2 Cost or valuation
Heritage asset Heritage asset Heritage asset Heritage asset Total
1 2 3 4
£ £ £ £ £
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of year - - - - -
16.4 Net book value
Nat book value at the beginning of the - - - - -
year
Net book value at the end of the year - - - - -
**----- End of picture text -----**
## **16.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer**_ _**the methods applied and significant assumptions any significant limitations on the valuation**_ ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **(i) Explain the reason why heritage assets have not been recognised on the balance sheet.** **(ii) Describe the significance and nature of heritage assets.** **(iii) Disclose information that is helpful in assessing the value of heritage assets.** **(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** **----- Start of picture text -----**
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
**----- End of picture text -----**
CC17_(Excel) 19 **Section C Notes to the accounts (cont)** _**Please complete this note if the charity has any investment assets.**_ ## **Note 17 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**| |---|---|---|---|---|---|---| ||-|2,257,916|-|-|-|2,257,916| ||-|298,146|-|-|-|298,146| ||-|- 228,169|-|-|-|- 228,169| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|257,466|-|-|-|257,466| ||-|2,585,359|-|-|-|2,585,359| ## ***Please specify additions resulting from acquisitions through business combinations, if any.** _Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value._ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||2,585,359|-|| ||-|-|| ||-|-|| ||-|-|| ||2,585,359|-|| ||2,585,359||| ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**||**This year**|**Last year**|**Last year**|| |---|---|---|---|---|---| |**investments**||**£**|**£**||| |**Cash or cash equivalents**||80,572||137,587|| |**Listed investments**|||-|-|| |**Investment properties**|||-|-|| |**Social investments**|||-|-|| |**Other investments**|||-|-|| |**Total**||80,572||137,587|| |**17.5 Guarantees**|||||| |**Please provide details and amount of any**|||||| |**guarantee made to or on behalf of a third party**|||||| |**Name of the entity or entities beneftting from**|||||| |**those guarantees**|||||| |**Please explain how the guarantee furthers the**|||||| |**charity's aims**|||||| |**17.6 Concessionary loans**|||||| |**Amount of concessionary loans made (****_Multiple_**||**_Description_**||**This year £**|**Last year £**| |**_loans made may be disclosed in aggregate provided_**|||||| |**_that such aggregation does not obsure signifcant_**|||||| |**_information_).**|**_Total_**||||| |**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**||**_Description_**||**This year £**|**Last year £**| |**_aggregate provided that such aggregation does not_**|||||| |**_obsure signifcant information)._**|**_Total_**||||| |**Terms and conditions eg interest rate, security**|||||| |**provided**|||||| |**Value of any concessionary loans which have**|||||| |**been committed but not taken up at the**|||||| |**reporting date**|||||| |**Amounts payable within 1 year**|||||| |**Amounts payable after more than 1 year**|||||| |**Amounts receivable within 1 year**|||||| |**Amounts receivable after more than 1 year**|||||| |**17.7 Additional information**|||||| |**Please provide information about the**|||||| |**signifcance of investments to the charity's**|||||| |**fnancial position or performance eg. terms and**|||||| |**conditions of loans or the use of hedging to**|||||| |**manage fnancial risk.**|||||| |**For all investments measured at fair value, the**
**basis for determining the value, including any**|Professional fund manager year end market values from appropriate stock
exchanges.||||| |**assumptions applied when using a valuation**|||||| |**technique.**|||||| |**Where a charity has provided fnancial assets as**|||||| |**a form of security, the carrying amount of the**|||||| |**fnancial asset pledged as security and the**|||||| |**terms and conditions relating to its pledge.**|||||| CC17_(Excel) 20 ## **Section C Notes to the accounts** ## **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 be activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**| |---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**| ||**£**|**£**|**£**|**£**| |||||| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**-**|**-**|**-**|**-**| |||||| |||||| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**-**|**-**|**-**|**-**| |||||| |||||| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**-**|**-**|**-**|**-**| ||-|-|-|-| ||-|-|-|-| CC17_(Excel) 21 **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17_(Excel) 21 ## **(cont)** ## **etween** **Work in progress £** - - - - **-** - - - - **-** - - - - **-** - - CC17_(Excel) 21 CC17 (Excell 21 ## **Section C Notes to the accounts** **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** **Total** _**Please complete 19.2 where a material debtor is recoverable more than a year**_ - **19.2 Analysis of debtors recoverable in more than 1 year (included in debtor** **Trade debtors Prepayments and accrued income Other debtors** **----- Start of picture text -----**
Total
**----- End of picture text -----**
CC17_(Excel) 22 ## **(cont)** **----- Start of picture text -----**
This year Last year
£ £
- -
- -
2,563 3,530
2,563 3,530
**----- End of picture text -----**
## _**r after the reporting date.**_ **----- Start of picture text -----**
rs above)
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17_(Excel) 22 ## **Section C Notes to the accounts** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**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**| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||3,173|2,597| ||-|-| ||-|-| ||3,173|2,597| ## **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** CC17_(Excel) 23 ## **(cont)** **----- Start of picture text -----**
Amounts falling due after
more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
CC17_(Excel) 23 ## **Section C Notes to the accounts** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any prov 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** **Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period** **21.3 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.** CC17_(Excel) 24 **(cont)** ## _**visions. A provision is**_ **----- Start of picture text -----**
e period
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17_(Excel) 24 **Section C Notes to the accounts** ## **Note 22 Other disclosures for debtors, creditors and other basic financi** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.** CC17_(Excel) 25 **(cont)** ## **ial instruments** CC17_(Excel) 25 ## **Section C Notes to the accounts** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** ## **Where the charity has contingent liabililities, please complete the following se possibility of their existence is remote.** **Description of item including its legal nature. Estimate of fin Please describe any security provided in connection to the liability.** ## **23.2 Contingent assets Where the charity has contingent assets, please complete the following section probable** **Description of item Estimate of fin** ## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** CC17_(Excel) 26 **(cont)** ## **ction unless the** ## **nancial effecti** ## **n when their existence is** **----- Start of picture text -----**
nancial effect
**----- End of picture text -----**
CC17_(Excel) 26 **Section C Notes to the accounts** **Note 24 Cash at bank and in hand** **Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total** CC17_(Excel) 27 ## **(cont)** **----- Start of picture text -----**
This year Last year
£ £
- -
- -
80,572 137,587
- -
80,572 137,587
**----- End of picture text -----**
CC17_(Excel) 27 ## **Section C Notes to the accounts** ## **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.** The Trust is not exposed to credi as commitments and expenditur liquid funds, i.e.income during th balances and listed investment s **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.** NONE CC17_(Excel) 28 ## **(cont)** it, market or liquidity risk re are covered by available he year, surplus cash sale proceeds. E CC17_(Excel) 28 ## **Section C Notes to the accounts** **Note 26 Events after the end of the reporting period** _**Please complete this note if events (not requiring adjustment to the accounts) after the end of the reporting period but before the accounts are authorised w 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** CC17_(Excel) 29 **(cont)** _**have occurred which relate to**_ CC17_(Excel) 29 **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 f figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_ **----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
UR HIV/Aids care, education & prevention 2,396,436 163,109 - 141,744
- - -
Total Funds 2,396,436 163,109 - 141,744
**----- End of picture text -----**
CC17_(Excel) 30 ## _**for 'Other funds'. The 'Total funds'**_ ## _**trusts, of the charity; and U -**_ **----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- 247,520 2,665,321
- - -
- 247,520 2,665,321
**----- End of picture text -----**
CC17_(Excel) 30 **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 f figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_ **----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
UR HIV/Aids care, education & prevention 2,532,369 152,481 - 168,941
Other funds N/a N/a - - -
Total Funds 2,532,369 152,481 - 168,941
**----- End of picture text -----**
CC17_(Excel) 31 ## _**for 'Other funds'. The 'Total funds'**_ ## _**trusts, of the charity; and U -**_ **----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - 119,473 2,396,436
- - -
- - 119,473 2,396,436
**----- End of picture text -----**
CC17_(Excel) 31 ## **Section C Notes to the accounts** **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** **Reason for transfer and where endowment is con income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds ## **27.4 Designated funds** **Planned use Purpose of the designation** CC17_(Excel) 32 ## **(cont)** **----- Start of picture text -----**
nverted to Amount
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
**----- End of picture text -----**
CC17_(Excel) 32 **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 -----**
1
**----- 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.**_ ||**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or beneft value**|**Amounts paid or beneft value**|**Amounts paid or beneft value**|**Amounts paid or beneft value**|**Amounts paid or beneft value**| |---|---|---|---|---|---|---|---| ||||**This year**||||**Last year**| ||||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**ofce)/ex**
**gratia**|**Other**|**TOTAL**| ||||**£**|**£**||**£**|**£**| ||||||||| ||||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **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) 1
This year Last year
Type of expenses reimbursed
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **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)** 1 **----- Start of picture text -----**
Amounts
Name of the trustee Relationship Description of the Amount Balance at Provision for bad written off during
or related party to charity transaction(s) period end debts 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.
**----- End of picture text -----**
_**For any related party, please provide details of any guarantees given or received.**_ CC17_(Excel) 33 ## **ote 29 Additional Disclosures** CC17_(Excel) 34 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustee•l Members of Bary & Martin'$ Trust On accounts for the year ended 31.12.21 Charlty no Ilf •nyl 1062629 Sat out on pag•* I report lo the trustees on my examination of tha accounts of the above charity {Ihe Trust") for the year ended Respon*ibilltle* and basis of roport As the chanty's trustees, you are responsible for the preparation of the accounts in accordanui with the requirements ol the Charrties Act 2011 1.the Act.). I r8POrt in respect of my examination of tho Trust'6 8¢¢ounts carried out under 88Ction 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Oir8ction8 gNen by th8 Chanly Commission under section 14515)Ib) of the Act. Indapondènt I have completed my examination. I confinn that no material matter8 have examlnorfs statement come lo my attention in connection wrth tho examination whiGh gives m8 cause to believe that in, any malenal respect.. the aGGounling record5 war• not kept in accordance with Jection 130 of the Chanties Act.. or the accounts did not accord with the accounting records., or the aGGounts did not comply with the applicable requirements concerning the fom and content of accounts set out in th? Charrties (Accounts and Reports) Regulation5 2008 other than any requirement thal the accounts give a Irue and fair, view which 1$ not a mattèr considered as part of an independent examination. I have no concems and have come acro￿ no other matter8 in connectlon with the examination lo which attention 8hould be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: Dat•: Nam•: Mr J M Dovey Relevant profosslonal quallfl¢atlon{81 or body (If any): FCCA Addre¥¥: Heyford Park House, Heyford Park Upper Heyford. Bicester, Oxon OX25 5HD IER Oct 2018 Section B Disclosure Only complete If the examiner needs to highlight material matters of concern {see CC32. Independent examination of charrty accounts: directions and guidance for examiners). Glvfr h•ro brfef dotalls of any Items that the oxamlner wishes to dlsclose. IER Oct 2018