BARRY & MARTIN'S TRUST (Registered Charity No. 1062629) •J4TX* (X¥￿% 1062629) TWENTY SEVENTH ANNUAL REPORT AND ACCOUNTS 27 *k*1•￿t%41¥ Period 1 January- 31 December 2023 (2023*1A1 tl 2023*12A31 H) i r Our prizewinner Dr Zhang Fujie on prizegiving day, with Martin Accounts prep8red by.. P8uI Beadman, FCA, Maple Lodge. Paines Hill. Steeple Aston, Oxforclshire, OX25 4SQ Barry & Martin s Tmst- 27th Annual Report & Accounts-AiPJ4 fXÈ-_ •27 ty¥¥lA- Page 2 BARRY & MARTIN'S TRUST Charity Number: Governing Document: Registration Date.. 1062629 Trust Deed dated 3 May1997 3 June 1997 Grants Policy.. Projects with a strong UK-China-Hong Kong axis devoted to medical care. education and prevention of HIVIAids Trustees: Martin L. Gordon CBE (Chairman), Eugene Chang. Nathalie Gordon (Deputy Chair), James Lewisohn Execulive Director: China Steering Group- Dr Shisong Jiang Zhen Li (Director). Mingfang Song. Yang Jie Advisers: UK Professors Brian Gazzard. Frances Gotch. Clifford Leen, Xiaoning Xu Dr Beng Goh. Dr John Walsh. Dr Li Xu Macrae. Dr Mike Youle Dr Xu Keyi Dr Damien Lu Aubrey Li, Dr Yiu Tung Suen, Dr Willy Wong China USA Hong Kong Legal Adviser in UK: Peter Tustin Registered Office: 91 Clarendon Drive, Putney, London SW15 1AN Email: nathalie@barryandmartin.org - Webstle.. www.barryandmartin.org Secretary: Ines Lock Treasurer: Paul Beadman FCA Bankers: CAF Bank Ltd Kings Hill, West Malling. Kent ME19 4TA HSBC Bank plc (Banbury branch) 17 Market Place, Banbury, OX16 SED Barry & Martin America, Carol Dauber. Director. Secretary & Treasurer 225 East 73 Street, Apt 2G New York. NY 10021 email: cdauber@nyc.rr.com Other Directors= Benjamin Edelshain, Philip Goodeve, Michael Leigh (Vice-President), Vanessa Ai Hua Li, Noel Sanborn, Rosita Samoff Advisers: James Chen. John Pull, Dr Tom Wame. Humphrey Wou West Coast Chapter.. Linda Lee Assistant Treasurer= Nicholas Opinsky The gay group in Baoding brings a cake to an HIV patient in hospital Martin at the cherry blossom park in Wuhan with our former prizewinner Nurse Hu Minhua from Jiangxi and Xiaotan, the leader of the gay group in Nanchang, Jiangxi, as well as Dr Zhang Beichuan Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 3 ABBREVIATED SUMMARY OF RECEIPTS AND PAYMENTS TEN YEAR SUMMARY TO 31 DECEMBER 2023 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Cash dmations 123,657 99.670 116,149 105.425 128.744 117.123 119,813 116,940 120,388 102.658 Tax refund 2,458 2254 2.815 3.537 4237 23252 2.884 3.848 3,037 3.074 Net dNidends 62,840 65.944 44,145 43.519 72.774 96,638 104,553 80,727 65,701 54.665 Interest 3.930 972 247 TOTAL INCOME 192,885 168040 163.109 152.481 205.755 237.013 227250 201.515 189,126 160.644 OVERHE4DS 19,325 18.970 20,734 17.375 17.353 12212 11.859 10,906 10,080 9.442 4Krs FOR CHAFITABLE PURPOSES IN CHINA 139,422 138011 121.010 151.￿6 138.146 126.755 51.585 130.868 121,591 110.716 *4 4,1 ￿ BUILDERS "We have seed4 which in China have iti￿ Vtry big trets.- Martin Gordon Martin nominated by the Chinese government as one of the Bridge Builders be￿een the United Kingdom and China Group Photo at prizegiving at Beijing Ditan Hospital, including the most senior officials in HIVIAids, with our prizewinner Zhang Fujie. Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 4 CHAIRMAN'S STATEMENT The Trustees have pleasure in presenting our 27th Annual Report, covering our work in China in 2023. 1 also include some comments on the early months of 2024. covering our first visit to China Sin￿ the Chinese government declared an end to the epidemic in China at the end of 2022. We made two visits to China in the early months of 2024. quickly following the 'end of Covid in China,. The first was in March. during which we travelled by the excellent train from Hong Kong to Wuhan. There, we were reunited with our principal advisers in China, Dr Zhang Beichuan and Tiger Wang from Qingdao. Yang Jie {Gaga) from Tianjin, and the director of our China Steering Group in Beijing. Zhen Li. I was accompanied throughout our visits by Ming Fang Song, also from our China Steering Group. Our arrangements were all made by the leader of the Wuhan gay group. Huang Haojie, and his colleagues from Wuhan and Yichang. Others joining us included Nurse Hu Minhua, our former prizewinner from Nanchang, together with Xiaotan, the leader of the Nanchang gay group. Our second visit to China this spring was to Beijing in April. with three of our four Trustees -myself, Nathalie Gordon and Eugene Chang. We wanted to use this visit to demonstrate our continuing commitment to our work in China by awarding our prize to Ihe excellent Doctor Zhang Fujie, of Beijing Ditan Hospital, whom we have respected for many years. This prizegiving was warmly received by the Beijing govemment and was reported favourably in all the Beijing newspapers. Our donors are listed later in this document, and I follow our usual tradition by listing here the donations to Barry & Martin America. which reached a record level: Barry & Martin America Donations 2023 uss 1,000 loo 200 500 2,000 1.000 200 38.657 James & Angela Chen Ca rol Da uber Martin & Yasuko Edelshain Ba rry Friedberg & Cha rlotte Moss Cicely & Hal Golden Dani el & Marlene Good Pat & Dick Hoffman. nda Lee 1,000 500 1,500 5,000 loo 4,000 300 500 Jeffrey & Tondra Lynford Nicholas Opinsky Amanda & James Opinsky John Pull Noel Sanborn & Virgi nia Lee Rosita Sarnoff & Beth Sapery Charles Warder & Michael Comer rides Foundation ' In memory of Bill Total uss 56,557 We are especially grateful to our friend Humphrey Wou, of San Francisco, for arranging the gift frorn the Tides Foundation. Humphrey has been doing work similar to ours in China, for 20 years, and he is much appreciated there. Martin Gordon, Chaimian- 18 June, 2024 Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 5 STATEMENT OF CAPITAL ASSETS AT 31 DECEMBER 2023 2023 2022 Quo¢ed Share$ at Valuatfion:. Hddi AIA Group Lttl Alphabet In¢ Apple In¢ Apple In¢ Aarazeneca plc Bank of East Asia Ltd BNP Paribas SA BOC Hong Kong (Holding4 Ltd Chugai Pharmaceutical Co Ltd CLP Holdlngs Ltd CLP Holdlngs Ltrl Deutxhe Post AG Dollar General Corporation DSM*imieni¢h AG EMe￿rt Ele¢tri¢ Co Home Depot Inc Hong Kong & China Gas Co Ltd HSBC Holdings plc Industrial & Cornmercial Bank of China Ltd JP Moryan Chase & Co Julius Baer Group Ltd Konlnklllke Ahold DÈlhalze NV Link Real E4ote Invethen¢ Trust Lonza Group AG L'0￿01 SA LVMH Moet Hennesgy Loui$Vuitton SE Mcoonald's Corporation McDonald's Corporation Microsoft Corp MTR Corp Ltd MTR Corp Ltd Ne￿e SA NextEra Eneryy In¢ Norfolk Sovthem Corp Ove￿8(hIne* Bankin9 Coyp Pro¢ter & Gamble Co Ro¢he Holdin9 Ltil Royal Bank of Canada Shell PIC Shenzhou Intemational Group Ltd So￿areone Holding Lid Sony Group Corp Swire Pacific Ltd Class'A' Swlre Propertle$ Lttl Taiwan Semi¢ondudor Manula¢tsJrin9 Co Lts1 Telefon ErIc￿n.8, Shares Tokyo Electron Lt Veolia Enwronnement SA Vmware Inc Volkswagen AG Preference Shares 1621K> 110.749 11)80 118.346 160 24.165 348 51558 O ￿,420 11YXK) 9.684 149.775 79.217 17.282 63.942 10.OT6 JYYX) 41595 12(X) 3S668 13XK) 87.409 56.665 25.463 81.891 81.890 9M) X481 150 15.996 175 13.951 360 27,486 180 48.933 39175 23.534 11YXK) 63.5x1 30.707 17.747 28.749 47.265 30.961 51.570 25.691 34.173 74.578 53.104 2C6 40.831 2W 11184 2230 9).273 20.087 21.lJ99 143 55.844 125 79,465 542 126. 26.055 42.326 75.405 718.743 79.279 89.771 26.426 450 131743 XK> 1Q264 29X) 7.flJ9 1364 121973 625 29.TT9 120 21251 41XK> 30.925 325 37.359 455 103,fJ94 150 11.957 SXK> 129.120 131.309 43.431 24.583 30.t98 40.949 718.765 11.716 71T.471 23.379 76.138 82.192 43.905 49.021 99.TOI 26.T24 24.496 29.812 33.168 20.142 2.265.689 1370 9Q999 2321K> 36.825 1610 131.348 27.019 1(K) 14(K> 34,649 195 1Q892 1271.905 Balances- Tax refijndable Expenditure unpaid Bank Account&. 1456 f311 2.250 13.1721 CAF HSBC 11336 25.212 167,843 51,360 34.913 8.874 23.008 726.506 792.3T9 Juliu5 Baer Juliu5 Baer- Deposits 2*976 152Q881 2.458.068 Notes l Holding pur¢hasedin 2 frloldiry sold in year 3 Fonnerty Koninklijke DSMNV Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 6 CAPITAL CASH ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Capitsl Cath Account- Opening Balance 192,379 79.962 RECEIPTS Cath donations 123,657 99.670 Income tax recoverable 2.254 Share sales:. CLP Holdings Ltd McDonald's Corporation Shenzhou International Group Ltd Softwareone Holding Ltd Tokyo Electron Ltd Vmware Inc 80,051 20,200 25.216 17.710 28.724 25.607 197.508 516.002 314,181 496,067 PAYMENTS Prinling. &ationery & postage Telephone. intemet & web Wages Portfolio management Accounting charges Bank charges & interest 172 212 3.000 12.448 3.120 373 19.325 3,000 12,449 2,970 551 18.970 Share purchases:. Apple Inc BNP Paribas SA Deutxhe Post AG Link Real Eststs Invethent Trust MTR Corp Ltd 52.745 36.886 36.744 29.403 11.271 167.049 212,823 Income Account deficit 72.652 71.895 303,688 259.026 Capital Cash Account- Closing Balance 256,976 192,379 Represented by.. Tax refund Unpaid expenditure CAF Account HSBC Julius Baer Julius Baer- Deposits 2.250 (3. 172) 34.913 8,874 23.008 126.506 (3.231) 13.336 25.212 167,843 51,360 256.976 192,379 Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 7 INCOME ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 RECEIPTS Net DI￿d¥￿d￿- AJA Group Ltd Apple In A*aZeneca plc Bank of Ea4 Asia Ltd BNP Parfjbas SA BOC Hong Kong IHoldings) Ltd Chugal PhaMac8u￿Cal Co Ltd CLP Holdings Ltd Deutr*he Post AG Dollar General Corporation DSM-Flrmenlch AG Emerx*n &ectric Co Trh)me Depot Inc Hong Kong & China Gas Co Ltd LSBC Holdings plc Induthal & Commer£i31 Bank of China Ltd JP Morgan Chase & Co Julius Baer Group Ltd Koninklijke Ahold Delhaize NV Link Rèal E*te InvÈstsnÈnt Trust Lonza Group AG L'oreal SA LVMH Moet Hennew Loui5Vuitton SE McDonald's Corporation Microwft Corp MTR Corp Ltd NE￿e SA NextEra Energy Inc srfolk Soulhern Cgrp Over$8a4hln8se Banklng Corp Procter & Gamble Co Roche Holdlng Ltd Royal Bank of Canada Shell PIC Sony Corp Swlre Paclfic Ltd'A' Shares Swire ProperfiÈs Ltd Taiwan Semiconductor Manufathiing Co Ltd Telefon Ericsson 'B' Shares Veolia Environnement SA Volk&vagen AG Preference Share5 179 1,337 1,670 467 6.WJ7 1.184 198 318 1,402 4,241 1,712 1,778 1,136 165 1,021 2,050 705 1,123 2,316 760 1.891 2.476 352 4,973 6.781 1,861 797 1,033 67,201 3.930 14.3611 56.58T 972 9.357 Interest recèived Foreign exchang8 Ideficitl l %urplus 66.770 66,916 PAYMENTS Grants for Charltable Purpo$88 In Chlna=_ tlitan Red Ribbon Centre. Beijing China Foundation for Prevention of STD and AOS, to supporL- Allan Ileallh Centre. Benxi BeWngAssc¢latlon forSTD andAAts Preventkni Blue Harbour Ta5kForce, Charyzhi HebelLtghtofLove Care Gr¥ 8aothng ringt41 Groen &rd. Ho1*i Vouan Home ofLovlny Care/ Garden Qingdao Qing Tong Fang A Nanchang Ralnbow Health Cllnlc WeixiaTh Social Work Service.. Wuhan Zunyl Clty of Love Publlc Welfarn A￿claI10￿. Gulzhou Yichang Tongxing Social Work Ser¥ice. Hubei AJds Concèm Foundauon. Hong Kong Mudanjiang Zhi Ai group (Heilongjiang Aids A￿cIation) Xining Sun%hine Care As8o￿ation Advantage Africa, Easi Africa h)ng Kong ￿d$ Foundation Tearfvnd Midnight ￿U8, Hong Kong 21,600 12.500 11,822 10,(*)O 139.422 138.811 INCOME DEFICIT 72.652 71.895 Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 8 DONATIONS RECEIVED FOR THE YEAR ENDED 31 DECEMBER 2023 Martin Gordon The Mary Kinross Charitable Trust Barry & Martin America Anonymous Hitesh Tailor Anthony & Con￿810 Brooke Nick Hayley Ifan Lloyd HM Sassoon Charitable Trust Diederich Framhein Mark Arena Malcolm Barnett & Kr Ma Mary Campbell Charlotte Finlay£roadbelt Tim Freshwater Trust Henry Oldfield Trust Stevenson Family Charitable Trust Christopher, Phillida & Ella Purvis Deni4 Hitomi, Emilie Stephen & Sheila Clarke lan & Daphne Boyce Osamu & Masako Nagayama Roland & Ghislaine Baldensperger Anonymous Hugh & Jane Richardg)n Jean Baudrand Robert Binyon Ralph & Sue Cobham Nick Hanbury-williams Shisong Jiang & Yuhong Zhang Alain & Elisabeth Philippe Kenny Wong Hon. Joanna Roll Melville Guest Trevor Lloyd Christopher Wood CMG Tim Butchard Myoung 11 Choi John Moncrieff Peter Tustin Gerald & Lucy Cadogan Nicholas & Sheena Barber Roger Bates Sir Andrew & Lady Bums Stephen Harmsworth & Tina Gilbeck 35,000 30,000 28,211 3,000 2,000 2.000 2,000 2.000 1.750 1.000 1.000 1.000 1,000 1,000 1,000 1,000 800 700 700 421 300 300 300 300 300 300 250 200 175 150 120 120 120 120 105 100 100 100 15 123.657 We have noted in the last year the death of three of our regular donors, Oscar Lewisohn and lan Boyce in London and Roland Baldensperger in Paris. We remember them with gratitude and we send our sympathy to Margaret Lewisohn MBE. Daphne BOY￿ and Ghislaine Baldensperger. We congratulate our regular donor, Christopher Wood. on the award of CMG. We applaud Christopher for his outslanding work as HM Consul-General in Shanghai at the height of the COVID-19 pandemic. Barry & Martin s Tmst- 27th Annual Report & Accounts-AiPJ4 fXÈ-_ •27 ty¥¥lA- Page 9 INDEPENDENT EXAMINER'S REPORT CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of Barry & Martin's Trust On accounts for the year ended 31.12.23 Charsty no (if any) 1062629 Set out on pages I report to the trustees on my examination of the accounts of the above charity (Ihe Trusf) for the year ended I I￿2r*2:. Responsibilities and basis of report As the charity's trustees. you are responsible for the preparation of the accounts in aC￿rdance with the requirements of the Charttie$ Act 2011 {"Ihe Act"). I report in resped of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable D1￿CtionS given by the Charity Commission under section 14515){b) of the Act. Independent I have completed my examination. I cOnfi￿n that no material matters have examiner's statement Come to my attention in connection with the examination which gives me Cause to believe that in, any material respect." the accounting re￿rdS We￿ not kept in accordance with section 130 of the Charrties Act.. or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements conceming the fom and content of accounts set out in the Charities {A¢¢ounls and Reports} Regulations 2008 other than any requirement that the accounls gwe a Irue and fairf view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examinalion to which attention should be drawn in this report in order to enable a proper understanding of the a¢￿UnIS to be reached. Signed: Date: Name- Mr J M Dovey Relevant professional qualificationlsl or body (If any): FCCA Address: Heyford Park House, Heyford Park Upper Heyford. Bicester. Oxon OX25 5HD IER Oct 2018 Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 10 Red Ribbon Centre at Beijing Ditan Hospital. following the prizegiving. At second left in the front row is Mumu, who runs the Red Pomegranate Group in this outstanding outreach centre for AIDS patients. Q*I8T4*- Barry & MArLin s Tru4t. +IKR Receipt and thanks from Director Liu of the China Foundation for the Prevention of STD'S and AIDS U+>i Gay group in Yichang, Hubei. being thanked by the authorities for their role in drug control Gay group with leaders in Mudanjiang. NE China Barry & Martin s Trust- 27th Annual Report & Accounts-AlgJ4 TSÈ-_ •27 page 11 Articles from the British Embassy in Beijing and Beijing Daily Translated from the origin81 Chinese Ilish En*k 10th April 2024 Congratulations to Dr. Zhang Fujie from Beijing Ditan Hospital for winning the Barry and Martin's Prize 2024 22KyI•J.4TX,•¥ Founded in 1996, the Barry & Martin's Trust is dedicated to helping China with HIVIAIDS prevention. education and care. This week, Britain's Deputy Ambassador to China, Geraldine Mccafferty, witnessed the 22nd Barry and Martin's Prize Award ceremony at Beijing Ditsn Hospital. At the ceremony. Mr. Martin Gordon presented the award to Dr. Zhang Fujie for his outstanding contribution to HIVI AIDS treatment and care. We congratulate Dr. Zhang and applaud Mr. Gordon for this amazing and important work. Beijing Daily 10th April 2024 Zhang Fujie, an AIDS expert at Ditan Hospital, won the Barry and Martin's Prize 2024 and donated the prize money on the spot The 2024 Barry and Martin's Prize Award ceremony was held in Beijing re￿ntly, and Zhang Fujie, chief physician of the AIDS Clinical Center of Beijing Ditan Hospital. won this honor. "Professor Zhang Fujie has been engaged in AIDS dinical teaching, medical trealment and scientific research for more than 30 years. He has made important contributions to AIDS prevention and treatment." At the award ceremony. the founder of the award, 86-year-old Martin Gordon, came to the award ￿remonY in person, read the award speech. and awarded the certificate to Zhang Fujie. Zhang Fujie donated all the prize money on the spot for the subsequent training and support of the professional team for AIDS prevention and treatment. Barry & Martin s Tmst- 27th Annual Report & Accounts-AiPJ4 fXÈ-_ •27 ty¥¥lA- Page 12 *A¥ ,• •& Ir li. Senior Nurse Wang Kerong from Beijing Ditan Hospital visited our Peggy Health Centre in Dali eadier this year. We created the Peggy Health Centre alongside the Dali Government in 2004, and its establishment remains one of the most recognised achievements of the Trust. The Trust was a participant in the foundation of the Red Ribbon Centre at Beijing Ditan Hospital at the beginning of the century. We were recendy asked by Beijing Ditan Hospital to contribute to the foundation of a similar centre in Hotsn, Xinjiang. Our friends in Xinjiang have told us that a more favourable wind is blowing in Xinjiang, thus enabling us to support this new Red Ribbon Centre. We have contributed to Xinjiang over the years, but this was our first work in the province since 2018. |**Barry & Martin's Trust**
1062629
Annual accounts for theperiod
Period start date
1/1/2023
**To**
12/31/2023
Charity No
(if any)
Period end
date
—~~———————~~
FOR ENGLAND AND WALES|**Barry & Martin's Trust**
1062629
Annual accounts for theperiod
Period start date
1/1/2023
**To**
12/31/2023
Charity No
(if any)
Period end
date
—~~———————~~
FOR ENGLAND AND WALES|**Barry & Martin's Trust**
1062629
Annual accounts for theperiod
Period start date
1/1/2023
**To**
12/31/2023
Charity No
(if any)
Period end
date
—~~———————~~
FOR ENGLAND AND WALES|**Barry & Martin's Trust**
1062629
Annual accounts for theperiod
Period start date
1/1/2023
**To**
12/31/2023
Charity No
(if any)
Period end
date
—~~———————~~
FOR ENGLAND AND WALES|**Barry & Martin's Trust**
1062629
Annual accounts for theperiod
Period start date
1/1/2023
**To**
12/31/2023
Charity No
(if any)
Period end
date
—~~———————~~
FOR ENGLAND AND WALES|**Barry & Martin's Trust**
1062629
Annual accounts for theperiod
Period start date
1/1/2023
**To**
12/31/2023
Charity No
(if any)
Period end
date
—~~———————~~
FOR ENGLAND AND WALES|**Barry & Martin's Trust**
1062629
Annual accounts for theperiod
Period start date
1/1/2023
**To**
12/31/2023
Charity No
(if any)
Period end
date
—~~———————~~
FOR ENGLAND AND WALES|| |---|---|---|---|---|---|---|---| |**Section A Statement of financial activities**|||||||| |**Recommended categories by**
**activity**||Guidance Notes|**Unrestricted**
**funds**|**Unrestricted**
**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|126,115 - - 126|115 - - 126|115 - - 126|115 - - 126,115 101|115 101,925| |Charitable activities||S02|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other trading activities||S03|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Investments||S04|66,770 -|770 -||66,770 66|770 66,916| |Separate material item of income||S05|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other||S06|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**_Total_**||S07|192,885 - - 192|885 - - 192|885 - - 192|885 - - 192,885 168|885 168,841| |**Resources expended (Note 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|12,448 - - 12|448 - - 12|448 - - 12|448 - - 12,448 12|448 12,449| |Charitable activities||S09|139,422 - - 139|422 - - 139|422 - - 139|422 - - 139,422 138|422 138,811| |Separate material item of expense||S10|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other||S11|6,877 - - 6|877 - - 6|877 - - 6|877 - - 6,877 6|877 6,521| |**_Total_**||S12|158,747 - - 158|747 - - 158|747 - - 158|747 - - 158,747 157|747 157,781| ||||||||| |**Net income/(expenditure) before investment**|**Net income/(expenditure) before investment**||||||| |**gains/(losses)**||S13|34,138 - - 34|138 - - 34|138 - - 34|138 - - 34,138 11|138 11,060| |Net gains/(losses) on investments||S14|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**Net income/(expenditure)**||S15|34,138 - - 34|138 - - 34|138 - - 34|138 - - 34,138 11|138 11,060| |**Extraordinary items**||S16|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**Transfers between funds**||S17|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**Other recognised** **gains/(losses):**|||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use||S18|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other gains/(losses)||S19|36,675 - - 36|675 - - 36|675 - - 36|675 - - 36,675 - 218|675 - 218,313| |**_Net movement in funds_**||S20|70,813 - - 70|813 - - 70|813 - - 70|813 - - 70,813 - 207|813 - 207,253| |**_Reconciliation of funds:_**|||||||| |Total funds brought forward||S21|2,458,068 - - 2|068 - - 2|068 - - 2|068 - - 2,458,068 2|068 2,665,321| |**_Total funds carried forward_**||S22|2,528,881 - - 2|881 - - 2|881 - - 2|881 - - 2,528,881 2|881 2,458,068| |1|||||||| CC17_(Excel) 1 ## **Section B Balance sheet** |||Guidance Notes|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**| |---|---|---|---| ||||**£**
**£**
**£**
**£**
**£**| |**Fixed assets**|||F01
F02
F03
F04
F05| |**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**||B01
B02
B03
B04
B05|- - - - -
- - - - -
- - - - -
2,271,905 - - 2,271,905 2,265,689
2,271,905 - - 2,271,905 2,265,689
~~=~~| |**Current assets**|||| |**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**||B06
B07
B08
B09
B10
B11|- - - - -
2,456 - - 2,456 2,250
- - - - -
257,751 - - 257,751 193,301
260,207 - - 260,207 195,551
3,231 - - 3,231 3,172
~~=~~| |**_Net current assets/(liabilities)_**||B12|256,976 - - 256,976 192,379| ||||| |**_Total assets less current liabilities_**||B13|2,528,881 -**-**2,528,881 2,458,068| |**Provisions for liabilities**
**_Total net assets or liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**||B14
B15
B16|- - - - -
- - - - -
2,528,881 - - 2,528,881 2,458,068
~~=~~| |**Funds of the Charity**|||| |**Endowment funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
**Restricted income funds (Note 27)**||B17
B18
B19
B20
B21|-
- -
-
- -
2,528,881
- 2,528,881 2,458,068
-
2,528,881 - - 2,528,881 2,458,068
~~=si=~~| |Signed by one or two trustees on behalf of all
the trustees|Signature
Print Name
Martin L Gordon CBE
3/17/2024
Date of
approval
dd/mm/yyyy
~~a~~||| CC17_ (Excel) 2 Nathalie Gordon 311712024 CC17 {Excel) ## **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* 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 Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** |**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**|_2,458,068_|_2,528,881_|| |**_Adjustments:_**|||| |**Fund balance as restated**|_2,458,068_|_2,528,881_|| |**_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**||_70,814_|| |**_Adjustments:_**|||| |**Previous period net income/(expenditure) as**
**restated**||_70,814_|| 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
123,657 - - 123,657 99,670
Gift Aid
2,458 - - 2,458 2,255
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 126,115 - - 126,115 101,925
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
Interest income
3,930 - - 3,930 972
Dividend income
67,201 - - 67,201 56,587
Rental and leasingincome
- - - - -
Other
- 4,361 - - - 4,361 9,357
**Total** 66,770 - - 66,770 66,916
- - - - -
**Total**- - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
192,885 - - 192,885 168,841
**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|123,657|-|-|123,657|99,670| ||Gift Aid|2,458|-|-|2,458|2,255| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|126,115|-|-|126,115|101,925| |||||||| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|3,930|-|-|3,930|972| ||Dividend income|67,201|-|-|67,201|56,587| ||Rental and leasingincome|-|-|-|-|-| ||Other|- 4,361|-|-|- 4,361|9,357| ||**Total**|66,770|-|-|66,770|66,916| |||||||| |||-|-|-|-|-| ||**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**|-|-|-|-|-| |||||||| |||192,885|-|-|192,885|168,841| **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_{Excell **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 {Excell **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 {Excell **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**|**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||12,448|-|-|12,448|12,449| ||Cost of obtaining investment advice||-|-|-|-|-| ||Investment administration costs||-|-|-|-|-| ||Intellectual property licencing costs||-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges||-|-|-|-|-| ||**Total expenditure on raising funds**||12,448|-|-|12,448|12,449| ||||||||| ||Grants for charitable purposes in China||139,422|-|-|139,422|138,811| ||**Total expenditure on charitable**
**activities**||139,422|-|-|139,422|138,811| ||||||||| ||||-|-|-|-|-| ||**Total**||-|-|-|-|-| ||||||||| ||Wages||3,000|-|-|3,000|3,000| ||Accounting||3,120|-|-|3,120|2,970| ||Administration||384|-|-|384|-| ||Bank charges||373|-|-|373|551| ||**Total other expenditure**||6,877|-|-|6,877|6,521| ||||||||| ||||158,747|-|-|158,747|157,781| ||||||||| |**Activity or**
**programme**|**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:**|||||||| |**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**
**£**| |---|---|---| ||720|570| ||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|3,000| ||-|-| |||| ||-|-| ||3,000|3,000| **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 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|126,922|12,500|-|139,422| ||||-|-| |**_Total_**|**126,922**|**12,500**|**-**|**139,422**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs. Nil**_ ## **13.2 Grants made to institutions** |**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**
**grants paid £**| |---|---|---| |Ditan Red Ribbon Centre, Beijing|HIV/Aids care, education & prevention|30,000| |China Foundation for Prevention of STD and AIDS|HIV/Aids care, education & prevention|21,600| |Nanchang Rainbow Health Clinic|HIV/Aids care, education & prevention|11,822| |Weixian Social Work Service: Wuhan|HIV/Aids care, education & prevention|10,000| |Zunyi City Love Public Welfare Association, Guizhou|HIV/Aids care, education & prevention|9,000| |Yichang Tongxing Social Work Service, Hubei|HIV/Aids care, education & prevention|7,500| |Aids Concern Foundation, Hong Kong|HIV/Aids care, education & prevention|7,000| |Heilongjiang Aids Association|HIV/Aids care, education & prevention|6,000| |Xining Sunshine Care Association|HIV/Aids care, education & prevention|6,000| |Advantage Africa, East Africa|HIV/Aids care, education & prevention|5,000| |Hong Kong Aids Foundation|HIV/Aids care, education & prevention|5,000| |Tearfund|HIV/Aids care, education & prevention|5,000| |Midnight Blue, Hong Kong|HIV/Aids care, education & prevention|3,000| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||**126,922**| |||12,500| |||**139,422**| 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**
**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**
- - - - -
- - - - -
**14.4 Impairment**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
At the beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
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._**|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
|**Tangible fixed assets**
**_note if the charity has any tangible fixed assets_**
**n**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**d impairments**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
| |---|---|---|---|---|---|---| ||**£**
**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**| |---|---|---|---|---|---|---| ||-|2,265,689|-|-|-|2,265,689| ||-|167,049|-|-|-|167,049| ||-|- 198,350|-|-|-|- 198,350| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|37,517|-|-|-|37,517| ||-|2,271,905|-|-|-|2,271,905| ## ***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**|| ||**£**|**£**|| ||-|-|| ||2,271,905|-|| ||-|-|| ||-|-|| ||-|-|| ||2,271,905|-|| ||2,271,905||| ## **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**| |---|---|---| ||**£**|**£**| ||257,751|193,301| ||-|-| ||-|-| ||-|-| ||-|-| ||257,751|193,301| ## **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**
**£**| ||-|-| ||-|-| ||2,456|2,250| ||2,456|2,250| ## _**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**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||3,231|3,172|-|-| ||-|-|-|-| ||-|-|-|-| ||3,231|3,172|-|-| ## **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**
**£**| ||-|-| ||51,360|126,506| ||206,391|66,795| ||-|-| ||257,751|193,301| 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|2,458,068|192,885|- 158,747|-|36,675|2,528,881| ||||-|-|-|-|-|-| |**Total Funds**|||2,458,068|192,885|- 158,747|-|36,675|2,528,881| 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|2,665,321|168,841|- 157,781|-|- 218,313|2,458,068| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||2,665,321|168,841|- 157,781|-|- 218,313|2,458,068| 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
**----- 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 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 AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of Barry & Martin's Trust On accounts for the year ended 31.12.23 Charity no (if any) 1062629 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust.) for the year ended Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 {'the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to 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 content 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 cOn￿rnS and have Gome 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: ai,3 ?GZ Name: Mr J M Dovey Relevant professional qualification(s) or body lif any): FCCA Address: 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 charity accounts: directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018