BARRY & MARTIN'S TRUST (Registered Charity No. 1062629) I•J4TX* (*•￿+ 1062629) TWENTY SIXTH ANNUAL REPORT AND ACCOUNTS 26 Period 1 January- 31 December 2022 (2022ib1 ll 1 H 2022￿￿12￿ 31 kl) #x Shenyang, Northeast China. HIV lesling at a gay bar. At top left is Ma Tiecheng, our fomier prizewinner, who has Tun the gay organisati(￿ in Liaoning provin￿ for more than 20 years. AccounEs prep8redby.' P8uI B88dm8n, FCA, Alaple Lt*. P8ines Him: Stee￿@ Aston, OxfordslNre, OX25 4SQ Bary & Alartins Twst- 26th Anft)ual Reptyt & Accounts-AIA4 J X26 page 2 BARRY & MARTIN'S TRUST Chartty Numbar.. Gov8rnlng Docum•nt'. Registration Date.. 1062629 Trust Deed dated 3 May1997 3 June 1997 Grants Pollcy.. Projects with a strong UK-China-Hong Kong axis devoted to medical care, eillhcalion and prevention of HIV1￿.￿$ Trustees.. Martin L. Gordon CBE (Chairman), Eugene Chang, Nathalie Gordon IDeputy Chair), James Lewisohn Ex8cutlv• Dlrèctor. China Steering Group: Dr Shisong Jiang Zhen Li (Director), Mingfang SoThJ. Yang Jie Advlsèrs: UK Professors Brian G8ZZ8rd, Fr8nces Golch, Cliffofd Leen, Xiaoning Xu Dr Beng Goh. Dr John W81sh. Dr Li Xu M8crae. Dr Mik8 You16 Dr Xu Key) Dr Damien Lu Aubrey Li. Dr Yiu Tung Suen. Dr Willy Wong Chlna USA Hong Kong Logal Advlser In UK: Peter Tustin Registorod Offic•: 91 Clarendon Drive. Putney, London SW15 1AN Email.. rbathalle@barryandma￿'￿.Org- Website.. www.barryandmartin.org S•crfrtary,' Ines Lock Trea8urnr: Paul Beadman FCA Bankor8'. CAF Bank Ltd Kings Hill. Wesl Malling. Kent ME19 4TA HSBC Bank plc IBanbury branch} 17 Market Place, Banbury, OX16 SED Barry & Martln Amerlu, Carol Daubgr, Director. Secretary & Treasurer 225 Easl 73 Sireel. Apt 2G New York. NY 10021 email.. cdauber@nyc.rr.com Other Directors.. Benjamin Edelshain. Philip Goodeve. Michael Leigh (vice-P￿SIdentI, Vanessa Ai Hua Li, Noel Sanborn, Rosita Samoff Advisers.. James Chen. Jthn Pull. Dr Tom Wame, Humphrey Wou West Coast Chapter.. Linda Lee Assislanl TreasU￿r.. Nithdas Opinsky Camellias at our Peggy Health Centre in Dali. Yunnan Barry and Martin in Ihe French Mps, nearfy So years ago. Bary & Alartins Twst- 26th Anft)ual Reptyt & Accounts-AIA4 J A26 page 3 ABBREVIATED SUMMARY OF RECEIPTS AND PAYMENTS TEN YEAR SUMMARY TO 31 DECEMBER 2022 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 R&&PTS Cash d¢)￿￿t)n8 99,070 116,149 105,425 128,744 117,123 119,813 116,YO 120368 102,658 113,505 Tax refvnd 2254 2.815 3,$37 4237 23252 2.884 3M37 3.074 2.466 N•*d￿d￿n& 65,944 44,145 43,519 72.774 96,638 104,553 80.727 65,701 54,665 5B,774 972 247 156 ToT￿￿C￿E 168M40 163.109 152,481 205,755 237M13 227250 201,515 189,126 160,644 174.901 18,970 20,734 17P75 17J53 12312 11,659 10806 10JIBO 9N41 9,596 IN ¢HIPi4 138*11 121.010 151.586 131,140 126,755 51.585 130M$ 121591 110,718 119.080 Peach and cherry blossom this spring at Yichang, Hubei Bary & Alartins Twst- 26th Anft)ual Reptyt & Accounts-AIA¥ J Et*- A26 page 4 CHAIRMAN'S STATEMENT The Trustees have pleasure in presenting our 26th Annual Report, u)vering our work in China in 2022, possi1￿Y the most drfficult year sirhce we started in 1996. Wh8n wè madè our first calls on the Ministry of Hèalth in Bèijing in 1996, thè officials acknowledgèd that they needed to access the gay community, bul thal ihey had no contact with it. In ihe years that followed we cooperated with our Chinese friends in reaching out to the gay communty. in order lo provide Irealmenl and care, and lo tackle discrimination. We stsrted by working wth the two princip81 infectious disease5 hospitals in Bèijing, thg Ditan and the You'an. and this gradually spread around the ¢ounlry. so from 2000 we established the Barry & Martin's annual prizes. lor excellence in Aids treatment and care. These prizes became very Popular, and we awarded them in many different parts of China, to doctors, nurses, volunteers an(J ￿d$ victs"ms. In 2017 the Chinese governmenl established the Foreign NGO Law. which introduced new regulalion on foreign charities. This caused many foreign charities to withdraw or stay on the sidelines. However, at that lime the authorities specrfically encouraged us lo continue our work, and we were able to gel permission from the provincial authorities to make grants lo the vulnerable groups. and those r85ponsible lor caring for them. We used to come to all parts of China at &monlh intsrvals, and made wonderful contacts wth the many peoples of China, and we visiled every province except Tib8t. Wg also brought nurses and doctors from England and Scolland lo lecture lo the officials and doclors. and their patients., and we invited Chinese d)n ￿￿¢1￿¢ Co 1Th¥o*x•ni Lid D•poi In¢ Kong & ChlnJ G••Co Lld Kong & CblDa G••Co Lld HSBC Holdln9• pl¢ Indu*rtal & C¢imrn•rdal Bank olchlna Lld 18hir•i IV PLC China CNY Bond Uuts ETFIiK4D JP kloryin Cha* & ¢0 Jullu* Ba•rCroup Lld KOnIn￿lIk• ￿01d D•lhalE• I Kunlnklilkq DSM NV Lonia Group AG L'Or••l SA LVMH Mc•1 LDul•v￿llDTh SÉ LVMH Mo•1 Loul•Vu1ttt￿ SÉ cDon•ld'itavpor•llc McDon*ld'iC¢vpDr*il Irrowft Corp TR Cwp Ltd I••￿1¥ SA M•ts•*• In¢ Il•xtEra En•rgy Inc 110rf4lk South•rh Corp I6￿} 149,TlS 1(W 79.217 1￿ 17.212 485 M407 12fl.582 42.¢ 48.391 28.73 201,354 29.471 1gS 1W 30.707 ) *749 1W) 47.285 39175 30.961 55,152 45,03T 43,807 44.865 25,000 51.879 JS.774 I￿￿￿} $1.510 F￿K> 21 I24￿} 34,113 14,511 $3.104 115 17.747 64 Noss 143 42.326 &).J24 2S 1S.IMI 1J•.lJ22 66.422 29.092 39.496 .060 61.039 124,688 J 4•.717 1J54 131,JO• f40,855 8,949 62S 41437 1X) 24U3 4LW 30.196 14,97? 20,080 Plng kn Inwr•n¢• Co Ltd Pioc¢or & G•mtyl• Co Rocho Holdlnq Ltd oy•l B•Trk ￿C•Th¥ S•nofl SA 325 40. 45S 11&7 1X) 11.711 Jl,980 3h•nzhou In*m•tyoD•l Grwp Ltyj Sth•r•on• Hthdlffl9 Ll $ony Group Corp $wlr• Pac1￿¢ Ltd ¢14w'A' $wlr• PBclfic Ltd ¢l•w'A' $wlr• PrOP•r￿•*Lld Talwan S•mlconductor Co Ltd T•l•lDn E￿C￿￿ *' Sh•rt* T•nc•nt Holdlng%Ltd Tokyo El•ctran Ltd a379 1370 111 J6,488 21.936 t20.645 25.2 25.199 42.929 143.009 44.756 43.258 42.494 39.849 18.959 ) 49tyS 2)JK) 4,IIZ7 16111 #•,7•1 1￿￿ 24416 1010 V¢Dlii Envlr¢nn•m•rf SA Vevlii EnvlMn•m•nt SA VMWar• Inc V¥lk*v4g•n AG Pr*f•r•n¢¢ Sh•r*• V¥lk*vag•n AG Pr*f•r¢n¢e Sh•r¢s 14.506 32S M118 7S 7.747 11) 11395 126*689 1.585,359 B•lan¢e•. Tkx rtfund&bl• ExpEhdifvfy unp•ld Bank A¢¢¢un 1563 (3,t73J 172) 31813 074 45,030 25,956 .586 MSB¢ Jullus ￿er Jullus Ba•r- 124506 191379 79.962 145¢068 2.$65.32Y t8s 2 sdtl Bary & Alartins Twst- 26th Anft)ual Reptyt & Accounts-AIA4 J X26 page T CAPITAL CASH ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 Capltal C8th Ac¢ouM- Ownlng Ba18n¢a 138,520 REC@PTS Cath donaOon8 99.670 f 16.t49 In￿m• tsx re¢ov¢rnblo 1254 2,815 Share HI•£. Trloldln98 In¢ Guon9dong Inv•*n•nt Ltd Hong Kong and Chlna Gas Co Lld ISharo1 IV PLC Chlna CNY BMd U¢ll8 EfFIUSO Mcoonald's Corpora¥on N•t&aw Inc Plng An In•Jranu Co Ltd S•nofl SA Swlre Paclfic Ltd ¢law'A' Tone•nt HoldSng1 Ltrj Unll•wr plc 31080 14.644 32,20tt 52,7T3 24.071 7.152 22.635 2S385 33.205 39.092 314,181 496,067 218,225 4T5,709 PAYThIEpirs prtntlng. *aWon•ry & pothqo T•l•phon•, Int•m•t a w•b T2 25 3,6(X) f2,207 4.050 Portfollo m8na98ment AcGountlng charg•* 8•nk ¢h•rge• & Inlgr•¥i 12,449 2.970 551 1&970 2Q,T34 8h•r• purch•*&- Appl• In¢ A*aZena¢a ple LVMH Moot HDnn•* LouI#Vul￿n SE MIR Corp Ltd Norfolk South•rn Corp Procter & G4mbl• Co Royal Bank of Canada V•olli Envlronn•m•nt SA VMWar• Inc Volkswagon AG Prvlor•n¢• Shar•• 20,187 14.714 24,X17 26.IK)1 41,067 11910 33.507 15.319 212.823 298,148 In¢om• A¢¢ount d•lldt 71.895 76,865 395.747 303,688 Capltal Cath Account- Closlng Balanco 191379 79,962 Tax refund Unpald expendlturg CAF Accou HSBC Jullus Baer Jullus Ba8r- tlopo*8 12YJ 2,563 f3,1T3J 45.030 26,956 8,586 34913 &874 23,L418 12&5)6 192,379 79,962 Bary & Alartins Twst- 26th Anft)ual Reptyt & Accounts-AIA4 J A26 page 8 INCOME ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 PT8 N•t Lhvidpnd&'. A Group Ltd pl• Inc **rnZèn•ra rA¢ P•hk ol Easiua Lld QOC Hong Kong IF￿ldIng5> Lld I*ugBi Ph4nnareutsrBI Q> L CLP Holdlngs Ltd rh)Ilar Gèhkral Coryorafj¢n EmerwJn Cts m• Dwpot Inr 9 Kong &Chlna ￿*CO Ltd 1514 1.075 1454 176 1310 1170 Indultrfal &¢omm+i¢Jal Ltd JP MLY4&n & CD JullusBa•r Group Lld Koninklllk• *thold D•lhalz• NV Koh5rtklllkè DSk4 tr4V Lontè Group AG L'Om415A LVMH Lwl•Vuittvn SE M¢Donold'$Corpor•O MIGrowft C MTRc0￿ Ltd SA N•t•A* In¢ iern En•r#y In¢ P4)rf￿￿ 5outh•rn Corp CN•rx•4hln•M Corp Plno Co Lfd Pr¢¢t•r & G•mbl• C• RoGhp Tr*ldlng Lid Royal 8•nkof 1116 1.315 S4nofi SA 8h•nzhou Int•miYoMI IlwtyJp Lld 447 Sony Corp SWIM Podll¢ L¢4'A' 8h•N• 8wlr• PioyrU•BLtd T•lw•n S•m5conductor Pl•nuts¢ttxlr• C• L T•l•fon Edraw￿.8. Sh•r• HOldlng•Ltd T4kyo El•thrOh Lid 14711•￿r plc V•oll4 Envlronn•rn•ntS Volk**•g•n AG Pr•f•V•n￿ Sh•r• 47$ 2.351 49.552 Intsr•* rnG•lv•d F*Y•lqn •xth•ry wrpl¥•l 9,397 PAYMEvr$ Gr•rthftsrCh4rftsN• Purpo**lh Chln•.'- Ina FoundadoTrlorPr•¥ondon d$TD•nd *j￿, T•s*Fw¢•, Th• Aw0cla￿0Tr 0f￿d¥ Pr•wdnkn &QrJ. t*ll. Xlnlng Sunthln• Caro *xocladon 115 Wèixi*n So¢i#l Work S•tvi¢•". Wuhè nchan9 Ralnbow Hbalth alnlc Zunyl rjty Lovè WÉlfarÈ *4•yJal¢n 7.161 Kong Ad*Found•ti AdsConc•rn Foundation. Hory Ko Gènc L•zbSyAn Goy lirnlrTLKkéy Vantage AldGw. East Afrf¢4 MidnightBIuE. Zelex Youth S￿l1$C*ntr* 138.811 INCOME fEFlCtr 71.W5 T6.865 Bary & Alartins Twst- 26th Anft)ual Reptyt & Accounts-AIA4 J X26 page 9 DONATIONS RECEIVED FOR THE YEAR ENDED 31 DECEMBER 2022 Martin Gordon The Mary Kinross Charitable Trust Barry & Martin Amerira Anonymou5 Dièdèrleh Framh•ln Mary Campb•ll Mark Arena Malcolm Bamett & KT Ma lan & Daphne Boyce Charlotte Finlay-Broadbelt D•nnls Lam & Mayuml Eguehl Stevenson Famlly Charltable Trust Oenis Hitomi, Emilie Stephen & Sheila Clarke aln a 8lsabeth Phlllppe Osamu & Masako Nagayama Roland & Ghi￿ain¢ Baldenspergtrr Harlèy & Nlna lTh¥ln Hugh & Jane RlchardY•n Michael & Judy Jackson George & Carollne Olcott Kenny Wong Robèrt 8lnyon Hon. Jullan Byng Thomas& G•nevleve Hackott Sh180ng Jlang & Yuhong Zhang Jun Kobayashl Chrlstopher & Phllllda Purv1# M&lvlll¢ Gu¢sl Hon. Joanna Roll Inè8 Loek & In•s Romon Trevor Lloyd Chrlstopher Wood Tirn Butshard Myoung 11 Chol John Mon¢ri•ff Potèr Tustln Gerald & Lucy Cadogan Nlcholas & Sheena 8arber Roger Bates Sir Andrew 8 Lady Burn¥ Nick & D•borah Rowan Jan•tUnwln 35,000 30,000 14,445 3.01Th) 1.1(￿) 1,000 1,000 1,OlXI 1.0 1.0th) 1,ofxl 71 71x1 415 350 350 350 3thJ 31Xl 31x1 31x1 31VJ 3LWJ 250 250 21J) 175 150 120 120 120 120 105 11x1 1(KJ 1rAI 1fMI 99.670 8arry & Martin's Twst- 26th Annual Report & A¢¢o(wrfs-*1*4 J >&-_ *¥26 ¥£f/A&fiI*I$A page 10 INDEPENDENT EXAMINER'S REPORT CHARITY COMMISSION FOR EN'GLANO AN'D ¥'IALES Independent examinerfs report on the accounts Section A Independenl Examiner's Report Report to the m¢mb•rs ot Bairy & Martin's Tn4t On accounts for the year •nd•d 31.12.22 Charity no lif any) 1062629 S•t ¢4ut on pages I report 10 the Iwstees on my examinab.on ol th¢ ?ccount8 of the ab chanty (tr T￿st"l for tha year ended R8Sponslbll￿e5 and 518 of report As th• chaiity's truslee6. you are re8ponsitle for Ihe p￿paratIon of t Ecounls in a¢xtrdanc* w6th the requirements of thg Charitk?s Act 2011 I"Ihe Acl'l. I report kn Mpect of my examination ofthe TN8ts aeetyJnt8 carrled out urthr $edion 145 olth8 2011 Act and in carry1rrtJ out my examination, I h8v¢ follo**d all the athlcatsle DirodKJns given by the Chanly Comrnis5ion urKler iedion 145(Sllbl of the Ad. Indepondont I have crynF4¢ted my examiriation. I confimi that no material mattgr8 have •xamln•r'8 stst•m•nt come 10 my att•ntion in connection wlh the examuth'on which gwos m cause to bekeve that in, any rnaterial respect.. the accounting recordi **re not kerrt m 0￿rdar￿¢ wrth a•ction 130 of Ihe Charrties Acl.. or Ihe accounts not #c￿rd wth the accountiry records.. or the accounts not ￿mplY wrth Ihe appIl￿b￿ requTrem8nl8 ¢onceming the fom) and ￿nIent of accounts Set out In the Chanties lAc￿unIS and Report51 Rogulations 2(M)8 other than any requiremonl that the acthjnts give a Irue and fair, view which is not a matt•r ¢on$lde￿d ￿ part of an Independent examination. I have no ￿ncernS hav• eome a¢yoss no ￿her matters in conn8etion th the •xamination lo which attention should be drawn in thi$ report in order to enable 8 Wopgr understaTrJing of the a¢count$ lo ￿ reachad. Slgn•d.. D*t•: Nam•'. MrJMOtyey Rvlevant prof•sslonal quallficatlonlsl or body Ilf any): FCCA Addrt￿: Heyford Park Hou88. Heyford Park Upper Heyford. 8icester. Oxon OX25 5HD IER Oct 2018 Bary & Alartins Twst- 26th Anft)ual Reptyt & Accounts-AIA4 J Et*- A26 page li DALI Acting British Consul General fr(xn Chongqing. Tim Standbrook, visits our Peggy H8allh Cgnlrg in Dali Yunnan on 8 September 2022. and presents Jianbo wih a mug commemorating The Queen's Plab'num Jubilee. 'They were very impressed with what we have done and gave us lots of praises" SHENYANG Visit of the Deputy British Ambassador Geraldine Mccaffety lo Shenyang on 13 February 2023, with four colleagues. Standing to her left is Ma Tiechgng. the leader of the gay grotjp which we have supported for more than 20 years. NANCHANG RAINBOW Nanchang Rainbow Health Consultsng. The group in Nanchang Jiangxi has been particularfy effeclive. and works very well with loc81 govemmenl. The group leader Xiao Tan joined the Jiangxi Provincial Communist Youth League in providing a hotline for young people affecled by HIV. In addition they cooperated wilh the Jiangxi Moming Post and Jiangxi TV Station. On Worfd Aids Day they were invited lo to participate in a live programme on ds Prevention and Treatment on Jiangxi TV. In thi5 photo, Xiao Tan is at left. Barry & Martin's Trust- 26th Annual Re￿t &AGrounts- T***_ X26 4/tX**1¥4ffi page 72 Mudanjiang Beloved Communty. Heilongjiang 2022 has been the first year that we have supported the group in ML*Janjiang, allhcMJgh we have a loThJ relationship with the provinc￿1 caprtal Hathn. EveNhing that we have supwted in Heilongjiang provir￿ over the ye8rs has b&en Smp8c¢able. and the support ol government has been senslbve and comp*lenl. We have been Impressed with our lirst ¢ooperalion wth IAudanjiang. Yang Xiumoi. at)ovfr. head nurse. Department of D8rm8101(NJy and V8nereal Dlseases, Kang An Hospltsl, MUdanI￿ng Xlngtal Clty. Hebel- Jad• Blrd Publk Serylu C•ntre Volunteer monthly meets'rvJ. The Leader Liu Cha) Yang Is standing 01 Tighl. Deaf teenager in the counlryshle, whose infection was tt￿fimed by the CDC. His parents have not pemiltted 8nllvif81 trealmenl. Ylchang Tongxln Soclal Work Ser¥lc• Centre Zunyl. Gulzho -V4- Group of volunteers, volunteer at right dressed as a bear. The group rneels on a river bJal, inviting pvernmenl health 0￿￿181S. In December the gioup reC￿ve￿ the vigt of wr Consul General in Ch)ngqing. Stephen Ellison. Sterthen is famous in Chongqing. because he jumped into the river to save a lady from drowning. |**Barry & Martin's Trust**|**Barry & Martin's Trust**|**Barry & Martin's Trust**|Charity No
(if any)|1062629|| |---|---|---|---|---|---| |Annual accounts for theperiod|||||| |Period start date|1/1/2022|**To**|Period end
date|12/31/2022|| ## **Section A Statement of financial activities** |Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**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
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
1
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**| |---|---|---|---|---|---| ||101,925|-|-|101,925|118,964| ||-|-|-|-|-| ||-|-|-|-|-| ||66,916|-||66,916|44,145| ||-|-|-|-|-| ||-|-|-|-|-| ||168,841|-|-|168,841|163,109| ||||||| ||12,449|-|-|12,449|12,207| ||138,811|-|-|138,811|121,010| ||-|-|-|-|-| ||6,521|-|-|6,521|8,527| ||157,781|-|-|157,781|141,744| ||||||| ||11,060|-|-|11,060|21,365| ||-|-|-|-|-| ||11,060|-|-|11,060|21,365| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||- 218,313|-|-|- 218,313|247,520| ||- 207,253|-|-|- 207,253|268,885| ||||||| ||2,665,321|-|-|2,665,321|2,396,436| ||2,458,068|-|-|2,458,068|2,665,321| ||||||| CC17_(Excel) 1 ## **Section B Balance sheet** |Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**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|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**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|**£**
F01
**Unrestricted**
**funds**|**£**
F02

**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||2,265,689|-|-|2,265,689|2,585,359| |||2,265,689|-|-|2,265,689|2,585,359| |||||||| |||-|-|-|-|-| |||2,250|-|-|2,250|2,563| |||-|-|-|-|-| |||193,301|-|-|193,301|80,572| |||195,551|-|-|195,551|83,135| |||||||| |||3,172|-|-|3,172|3,173| |||||||| |||192,379|-|-|192,379|79,962| |||||||| |||2,458,068|-|**-**|2,458,068|2,665,321| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||2,458,068|-|-|2,458,068|2,665,321| |||||||| |||-|||-
-
2,458,068
-|-| ||||-|-||-| |||2,458,068||||2,665,321| |||||||| |||2,458,068|-|-|2,458,068|2,665,321| |||||||| |||Signature||Print|Name|Date of
approval
dd/mm/yyyy| |||||Martin L Gordon CBE||4/6/2023| CC17_ (Excel) 2 Nathalie Gordon 41612023 CC17 (Excell ## **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*
No*|ü|* -Tick as appropriate| |---|---|---| |||| ## _**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*
No*|ü|* -Tick as appropriate| |---|---|---| |||| ## _**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*
No*|ü|* -Tick as appropriate| |---|---|---| |||| ## _**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 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**|**WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**|**WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**| |---|---|---|---| |**PRACTICE**|||| |**Please provide a description**|||| |**of the nature of each change**|||**None**| |**in accounting policy**|||| |**_Reconcilation of funds per previous GAAP to_**||**_funds determined_**|**_under FRS 102_**| ||**Start of**|**End of**|| ||**period**|**period**|| ||**£**|**£**|| |**Fund balances as previously**
**stated**|_2,665,321_|_2,458,068_|| |**_Adjustments:_**|||| |**Fund balance as restated**|_2,665,321_|_2,458,068_|| |**_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**||_-207,253_|| |**_Adjustments:_**|||| |**Previous period net income/(expenditure) as**
**restated**||_-207,253_|| CC17(Excel) 4 **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:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
This includes any realised or unrealised gains or losses on the sale of investments and|Yes
No
N/a|Yes
No
N/a|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| ||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 **Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and **losses** any gain or loss resulting from revaluing investments to market value at the end of the year. CC17_(Excel) 5a ## **2.3 EXPENDITURE AND LIABILITIES** |**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
£500
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
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.
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.
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.
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.|e

.|e

.|Yes
No
N/a|Yes
No
N/a|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||| |||£500|||| |||||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||| ||||Yes
No
N/a||| ||||ü||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 (Excell **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
99,670 - - 99,670 116,149
Gift Aid
2,255 - - 2,255 2,815
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 101,925 - - 101,925 118,964
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
Interest income
972 - - 972 -
Dividend income
56,587 - - 56,587 48,552
Rental and leasingincome
- - - - -
Other
9,357 - - 9,357 - 4,407
**Total** 66,916 - - 66,916 44,145
- - - - -
**Total**- - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
168,841 - - 168,841 163,109
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of 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|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|||||| ||Donations andgifts|99,670|-|-|99,670|116,149| ||Gift Aid|2,255|-|-|2,255|2,815| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|101,925|-|-|101,925|118,964| |||||||| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|972|-|-|972|-| ||Dividend income|56,587|-|-|56,587|48,552| ||Rental and leasingincome|-|-|-|-|-| ||Other|9,357|-|-|9,357|- 4,407| ||**Total**|66,916|-|-|66,916|44,145| |||||||| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||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**|-|-|-|-|-| |||||||| |||168,841|-|-|168,841|163,109| **Other information:** **All income in the prior year was unrestricted except for: (please provide description and amounts)** **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17_(Excel) 6 CC17 IExcell **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||||| _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ CC17_(Excel) 7 CC17_IExcell **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||||| ||||| ||||| CC17_(Excel) 8 CC17_IExcell **Section C Notes to the accounts (cont)** ## **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
Cost of obtaining investment advice
Investment administration costs
Intellectual property licencing costs
**Total expenditure on raising funds**
Grants for charitable purposes in China
**Total**
**Other**
Wages
Accounting
Administration
Bank charges
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other information:**
**Analysis of expenditure on charitable activities**
**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**|**Analysis**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|-|-|-|-|-| ||Operating membership schemes and
social lotteries|-|-|-|-|-| ||Staging fundraising events|-|-|-|-|-| ||Fudraising agents|-|-|-|-|-| ||Operating charity shops|-|-|-|-|-| ||Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-|-| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|-|-|-|-|-| ||Investment management costs:|-|-|-|-|-| ||Portfolio management costs|12,449|-|-|12,449|12,207| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| ||**Total expenditure on raising funds**|12,449|-|-|12,449|12,207| |||||||| ||Grants for charitable purposes in China|138,811|-|-|138,811|121,010| ||**Total expenditure on charitable**
**activities**|138,811|-|-|138,811|121,010| |||||||| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Wages|3,000|-|-|3,000|3,600| ||Accounting|2,970|-|-|2,970|4,050| ||Administration|-|-|-|-|97| ||Bank charges|551|-|-|551|780| ||**Total other expenditure**|6,521|-|-|6,521|8,527| |||||||| |||157,781|-|-|157,781|141,744| |||||||| |**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2||||||| |||||||| |Other||||||| |**Total**||||||| |||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**||||||| CC17_(Excel) 9 **Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17_(Excel) 9 ## **Section C Notes to the accounts (cont) Note 7 Extraordinary items** _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| 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.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |**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 atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| |**Total**|-|-| 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.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance|-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**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 ## **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**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||570|510| ||0|0| ||0|0| ||0|0| 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** |**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||3,000|3,600| ||-|-| |||| ||-|-| ||3,000|3,600| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**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 management) for**
**their services to the charity**||| ||**NIL**|| |**11.2 Average head count in the year**
**This year**
**Last year**
**Number**
**Number**
**Fundraising**
- -
**Charitable Activities**
- -
**Governance**
- -
**Other**
- -
**Total**- -
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**_Please complete if an ex-gratia payment is made._**
**11.4 Redundancy payments**
**_Please complete if any redundancy or termination payment is made in the period._**
**Total amount of payment**
**The parts of the charity in which the**
**employees work**
**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)**
**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**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| ||||| ||||| ||||| ||||| ||||| ||||| ||||| CC17_(Excel) 14 **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 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-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** CC17_(Excel) 15 CC17 (Excell 15 ## **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)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |Medical care, education & preventing
HIV / Aids|132,811|6,000|-|138,811| ||||-|-| |**_Total_**|**132,811**|**6,000**|**-**|**138,811**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs. Nil**_ ## **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._**||**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---| |||**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |China Foundation for Prevention of STD and AIDS|HIV/Aids care, education & prevention|32,400| |Association of Aids Prevention & Care, Dali, Yunnan|HIV/Aids care, education & prevention|25,000| |Xining Sunshine Care Association|HIV/Aids care, education & prevention|12,500| |Tianjin Shenlan Public Health|HIV/Aids care, education & prevention|10,000| |Weixian Social Work Service: Wuhan|HIV/Aids care, education & prevention|10,000| |Yichang Tongxing Social Work Service, Hubei|HIV/Aids care, education & prevention|9,000| |Nanchang Rainbow Health Clinic|HIV/Aids care, education & prevention|7,161| |Zunyi City Love Public Welfare Association|HIV/Aids care, education & prevention|7,000| |Hong Kong Aids Foundation|HIV/Aids care, education & prevention|5,250| |Aids Concern Foundation, Hong Kong|HIV/Aids care, education & prevention|5,000| |Four other grants of below £5,000||9,500| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||**132,811**| |||6,000| |||**138,811**| CC17_Excel) 16 ## **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** |**14.1 Cost or valuation**|**n**|||||| |---|---|---|---|---|---|---| |**£**
**£**
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
**** Rate**
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
**14.3 Net book value**
- -
- -
**14.4 Impairment**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
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
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**

**Fixtures,**
**fittings and**
**equipment**|**Total**
**£**|| ||-
|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||**d impairments**|||||| ||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |||||||| ||||- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -|||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| **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_ CC17_(Excel) 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** |Additions
Disposals
Revaluations
Transfers *
At end of the year
**15.2 Amortisation an**
****Basis**
**** Rate**
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
At beginning of the
year
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**Other**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ _**Policies for the recognition of any capital development**_ **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** |**16.2 Cost or valuation**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basi**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the year
**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
Nat book value at the beginning of the
year||||||| |---|---|---|---|---|---|---| |||||||| ||**s**|||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **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** ||**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**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17_(Excel) 19 **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**| |---|---|---|---|---|---|---| ||-|2,585,359|-|-|-|2,585,359| ||-|212,823|-|-|-|212,823| ||-|- 337,650|-|-|-|- 337,650| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|- 194,843|-|-|-|- 194,843| ||-|2,265,689|-|-|-|2,265,689| ***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**|| ||**£**|**£**|| ||-|-|| ||2,265,689|-|| ||-|-|| ||-|-|| ||-|-|| ||2,265,689|-|| ||2,265,689||| ## **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.** |**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Analysis of current asset**
**investments**
**Other investments**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||193,301|80,572| ||-|-| ||-|-| ||-|-| ||-|-| ||193,301|80,572| ## **17.5 Guarantees** **Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees** **Please explain how the guarantee furthers the charity's aims** ## **17.6 Concessionary loans** |**17.6 Concessionary loans**|||| |---|---|---|---| |**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**|**_Description_**|**This year £**|**Last year £**| ||||| ||**_Total_**||| ||||| ||**_Description_**|**This year £**|**Last year £**| ||||| ||**_Total_**||| ||||| ||||| ||||| ||||| ||||| ||||| ## **17.7 Additional information** **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** **For all investments measured at fair value, the basis for determining the value, including any** Professional fund manager year end market values from appropriate stock exchanges. **assumptions applied when using a valuation technique.** **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17_(Excel) 20 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17_(Excel) 21 ## **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**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||2,250|2,563| ||2,250|2,563| ## _**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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17_(Excel) 22 ## **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 oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||3,172|3,173|-|-| ||-|-|-|-| ||-|-|-|-| ||3,172|3,173|-|-| ## **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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17_(Excel) 23 ## **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.** CC17_(Excel) 24 ## **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.** CC17_(Excel) 25 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** **Description of item Estimate of financial effect** ## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** CC17_(Excel) 26 ## **Section C Notes to the accounts (cont)** |**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**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||126,506|-| ||66,795|80,572| ||-|-| ||193,301|80,572| CC17_(Excel) 27 ## **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.** The Trust is not exposed to credit, market or liquidity risk as commitments and expenditure are covered by available liquid funds, i.e.income during the year, surplus cash balances and listed investment sale proceeds. **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 **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** _**Please complete this note if 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** 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 for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**| ||UR|HIV/Aids care,education &prevention|2,665,321|168,841|- 157,781|-|- 218,313|2,458,068| ||||-|-|-|-|-|-| |**Total Funds**|||2,665,321|168,841|- 157,781|-|- 218,313|2,458,068| 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 for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**| ||UR|HIV/Aids care,education &prevention|2,396,436|163,109|- 141,744|-|247,520|2,665,321| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||2,396,436|163,109|- 141,744|-|247,520|2,665,321| CC17_(Excel) 31 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |---|---|---| |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 Amount** 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
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_**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 benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Thisyear**||||**Lastyear**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/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".**_ |**No trustee expenses have been incurred (True or False)**|**No trustee expenses have been incurred (True or False)**||**1**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**|||| |**Subsistence**|||| |**Accommodation**|||| |**Other (please specify):**|||| ||||| ||**TOTAL**||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ||||| |**No trustee expenses have been incurred (True or False)**|**No trustee expenses have been incurred (True or False)**||**1**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This year**|**Last year**| |||**£**|**£**| |**Travel**|||| |**Subsistence**|||| |**Accommodation**|||| |**Other (please specify):**|||| ||||| ||**TOTAL**||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ||||| ## **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** |**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**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.**_ CC17_(Excel) 33 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17_(Excel) 34 CHARITY COMMISSION FOR ENGLAND AP4'D WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Bary & Martin's Trust On accounts for the year ended 31.12.22 Charity no (if any) 1062629 Sot out on pages I report lo the Iruslees on my examination of the accounts of the above charity I'the Trust") for the year ended Responslbllitles and basis of report As the charity's trustees. you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'Ihe Act"). l ￿port in ￿Spect of my examination of the Trust's accounts carried out under sedion 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent I have completed my examination. I confirm that no material matters have examiner'B statement come to my attention in connection wlh the examination which gives me cause lo believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the fomi and conlenl of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: Iq,k ao? Name: Mr J M Dovey Relevant professional qualificationls} or body Ilf any): FCCA Addre¥s- Heyford Park House. Heyford Park Upper Heyford. Bi￿Ster, Oxon OX25 5HD IER O¢t 2018 Section B Disclosure Only complete if the examiner needs to highlight material mallers of concern {see CC32, Independent examination of charity accounts." difeclions and guidance for examiners}. Glve here brief detalls of any item$ that the examiner wishes to disclose. IER Oct 2018