## **Mid-Suffolk Light Railway Company**
Annual Report of the Board of Trustees from October 1[st] October 2021 to September 30[th] 2022
## _**Introduction**_
The Mid-Suffolk Light Railway Company is a company limited by guarantee managed by a board of trustees elected by its members. Membership is open to all on payment of an annual subscription or as a life member. The company is also a registered educational charity.
The principal objects of the company are defined in its memorandum of association which states:
The company is established to advance the education of the public with regard to a history of Suffolk, and the Mid-Suffolk Light Railway in particular, by collecting, preserving, interpreting and documenting material evidence and associated information by the maintenance of a museum for items of historic railway interest, and by the restoration, maintenance and operation of a demonstration railway and the display and demonstration of railway equipment, operations and engineering crafts and in the furtherance of the foregoing objective the company will be vested with the powers of operation of the Mid-Suffolk Light Railway.
To fulfil these aims the company administers the Mid-Suffolk Light Railway Museum at Brockford Station, Wetheringsett, Stowmarket, Suffolk. The museum site together with just over nine hundred metres of former railway route is currently held on a thirty year lease signed on the 1[st] November 2012.
The company is a member of the Heritage Railway Association, the Association of Independent Museums, the Association of Suffolk Museums and Community Action Suffolk
## _**Personnel and management**_
The Board of Trustees met six times during the above period.
Due to Covid-19 restrictions the 2021 Annual General Meeting of the company was held on 2[nd] October 2021. At that meeting the following were elected. Mr J.Price, Mr J Stark & Mr W. Wicks were re-elected, Mr D. Bates (Co-opted 2019), Mr P. Davey & Mr J. Reeve elected. Mrs R. Weller did not stand for re-election. At the 14[th] May 2022 Annual General Meeting the following were re-elected, Mr C. Baddeley, Mr S. Davies, Mr J. Holmes & Mr I. Meigh. Mr D. Clayton was elected. Mr M. Watkins did not stand for re-election.
Following the meeting the Board consisted of 10 trustees. There were three resignations from the Board during the reporting period
Following the Annual General Meeting the Trustees were: Mr J. Stark Chairman Mr I. Meigh Vice Chairman Mr. D. Clayton Company Secretary Mr. J. Price Treasurer. Mr. C. Baddeley
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Mr D. Bates Mr S. Davies Mr. J. Holmes Mr J. Reeve Mr W.Wicks
The board continues to complete its short, medium and long term plans to advance the company objectives. Railway track construction and maintenance, locomotive and rolling stock restoration and maintenance and the maintenance of the railway buildings continue to be led by project leaders operating to a budget and reporting to the board on a regular basis.
## _**Membership**_
Membership numbers have remained stable during this period and are still over 500 allowing for joint memberships. Existing members have generally continued to renew their membership, often including generous donations with their subscriptions.
The scheme providing local residents, on application, special tickets giving free entry to the museum, except for special events has been restored and will continue to be offered in future now that normal operation can be restored.
## _**Finance**_
The company’s gross income including donations, restoration appeals, and Covid-19 support payments was £111,968.00.
The Middy Trading Company transferred £39,859 from their trading profits for the year.
The company operated without a financial reserve.
A Summary of Accounts for the year ended 30[th] September 2022 is provided separately.
## _**Achievements**_
We were fortunate to be one of the recipients of a generous legacy and in September 2017 received an interim payment of £99,450 with the final payments still to be made.
The Santa Specials operated on six days in 2021, the 4[th] , 5[th] , 11[th ] 12[th] 18[th] & 19[th] of December. Total visitor numbers were greatly increased from 2020 figures at a total of 1,584 attendees showing an overall profit of £13570.42.
The operating year 2021 - 2022 saw steam locomotives running, with the TRAM 2525, Hudswell Clarke 1700 Wissington and Bagnall 2565 operating the public services which ran throughout the summer. The boiler overhaul for Y7 985 has continued off site by a contractor appointed by the Y7 Locomotive Trust. The diesel locomotives have proved invaluable for shunting and works trains, with the Ruston 165 and Fowler being available. They have also acted as back up when issues with Wissington meant that the Tram was called into service and needed help on some steam days. Maintenance work was carried out on all
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operating locomotives throughout the year, and work on 1604’s boiler continued at the contractor’s works.
Members continue to donate towards the cost of renting the industrial unit at Brockford where it provides essential workshop and storage space, enabling restoration work to be carried out under cover.
Restoration of the Horse drawn Dray, construction of 2 new sets of recycling bins and replacement gate 40 on the line extension were completed together with essential work for other departments, often at short notice. Tools and equipment continue to be acquired, some by donation, to assist with the restoration work.
Carriage & Wagon. Vehicles 12 & 13 were used throughout the year on passenger services, accruing 131 miles each. The Toad brake van and MSLR brake were used on occasion to strengthen the train consist. Maintenance was carried out of all vehicles during the year in accordance with MSLR procedures.
The planned re-organisation of the restoration shed machine shop, storage racks and workbenches has taken place and is now waiting for the machines to be reconnected to the electrical supply for completion. New guard rails have been installed to close off the workshop area and limit access to authorised persons only. Our common user machines (pillar drills, tool grinder and mechanical hacksaw) have been moved from the machine shop into the general workspace for use by the whole 1604 team.
The underframe of the Y7 locomotive has been covered and moved outside of the shed and will be brought back in for cleaning and painting some weeks before the overhauled boiler is returned from the NNR (currently expected to be Q4 2022). The loco water tanks and boiler cladding have been cleaned and repainted. All other components removed have been overhauled and cleaned as required.
The Bagnall locomotive has reached the end of its 10-year boiler ticket and is awaiting instruction from the owner as to its fate. Overhaul is not possible at the Middy due to the magnitude of the mechanical work needed.
Work on our Hudswell Clarke loco number 1604 is continuing with preparation of the underframe to receive the boiler when it is returned. The boiler is progressing nicely at Yaxham. The inner firebox and foundation ring are now installed and 280 copper stays are being fitted. A new front tube plate has been manufactured and fitted. There is no estimate as yet for the return of the boiler to the Middy for assembly to the underframe.
The tram loco is being prepared for the Easter weekend steam event. A boiler washout and steam test is imminent.
Other tasks carried out by the 1604 team are strengthening of the buffers on Mid Suffolk open wagon number 4 and the stripping of old paint from Ruston diesel shunter number 5 in preparation for a repaint. Inspection and repair of carriage 13 although most of the work involved body repairs carried out by Rose and Julian.
The PW routine maintenance of fish plates, points, chairs and keys were completed with any repairs or replacements also completed. Sleeper replacements continued with another 48 changed and the first batch of timbers were replaced across the loop and the back road slip along the side of the restoration shed.
A new addition of a working semaphore has been added to the PW display area, this includes a machined finial and back light.
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The remaining stock of ballast has been laid within the 4 foot of the main line between ground frames 1 and 2.
In preparation for the installation of the wheelchair ramp on Dovebrook platform, the PW team re-aligned the platform at the Aspall Halt end of the platform to correctly align the platform to the carriages and also slewed the Dovebrook siding over to allow enough space for the wheelchair ramp to be installed.
The new PW tool wagon was moved to its new position and the final repairs were completed including a new floor and roof and the inside has also now been fitted out, including the electrics.
The PW team have introduced a new bi-mode trolley, the bi-mode trolley was built in-house and has the advantage of being able to be used as a hand trolley, but it can also be used attached to either of our diesel engines. In preparation for the main line extension by TES 2000 the PW team established three storage areas along the main line just before the Dovebrook platform, within these area’s the PW team stacked nearly a 1000 S1 and S1J chairs and keys, and around 50 fish plates, 200 pear bolts and 3000 chair screws and ferrules.
The web site continued to be maintained by Mr J. Reeve as webmaster.
The Museum accreditation by the Arts Council remains in place although we will be asked to renew shortly, probably during 2023 and will have 6 months to complete the application. The archivists are continuing to manage the Museum’s collection in conformance with the SPECTRUM standards and have been able to work on improving documentation and procedures, as well as answering numerous queries from researchers.
The management structure, with six management committees reporting to the Board, involves more of the volunteers in the operation and scheduled Trustee meetings have occurred on alternate months throughout this reporting period.
The refreshment room, bar and shop were open during the 2022 season and are an essential part of our site facilities.
The running of the 100 Plus Club has been taken over by Bob Boardman and continues to be supported by the members and has been raising funds for many years.
The 2021-22 maintenance programme included a full refurbishment of Dovebrook platform with all the metal work rubbed down rust treated and repainted. The fencing was also repaired and painted with new removable sections installed to facilitate Santa’s wagons. There has been the ever-present battle against the invasion of brambles and weeds, trees, shrubs and bushes that insist on growing on and across the track, and Nigel Pulham now has a few more LANTRA trained volunteers who can assist with this fight.
## _**Middy Trading Company**_
The Middy Trading Company is an incorporated company and maintains its own accounts which MSLR do not receive. However, as its purpose is to raise funds by various means including commercial activities to provide funding support for the Mid-Suffolk Light Railway the Board of Trustees thank them for their continued support and donations. The Santa Specials are formally run by the MTC under licence from the MSLR.
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## _**Conclusion**_
The years 2021/2022 have seen the company make progress in spite of some very difficult issues not least the very hot weather of last summer and issues that developed with Wissington and the Board wish to express their gratitude to all of our volunteers who worked so hard to ensure that our visitors had a great experience, as far as most of them were concerned all they saw was the graceful swan but believe me we know how hard you were paddling behind the veil.
The Santa Specials in December 2021 helped bring in additional sources of income which, along with the generous donations, membership subscriptions and the sleeper & locomotive restoration appeals, have provided essential funding for work on the line extension and enhancement of the Museum. Visitor numbers are starting to recover, slowly, but with prudent financial management and support from our membership we should look to the future, not through rose tinted glasses but with determination and a can-do attitude.
The rental of an industrial unit continues to facilitate restoration and storage of artefacts and is a facility that can be expanded upon. The restoration of our steam locomotive, 1604 continues in the Restoration Shed and is progressing well.
Relationship with the local communities remains good and the scheme to provide local residents with free entry have been re-instated, with Friday night bars a great community asset.
The continued progress of the museum is dependent on the support of the members and especially on the active volunteers and the Board again wish record their thanks. It is also vital for our future development that we attract new members and that more choose to become active volunteers. The planned projects and expansion of events impose a heavy load on the existing volunteers and unless more can be found, particularly those willing to take on the responsible management roles, future expansion of the railway will be difficult. Currently there are around one hundred active volunteers, but more are needed and would be very welcome.
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Mid Suffolk Light Railway Company Ltd Charity No 1063635 Company No 3244631 Annual accounts for the period Period start date **To 01/10/21** Period end date 30/09/22
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|**Section A Statement of fnancial activities (including summary**
**income and expenditure account)**|
|---|---|---|---|---|---|
|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 82,558 9,215 - 91,773 42,714
Charitable activities
S02 29,400 - - 29,400 29,010
Other trading activities
S03
- - - 5,381
Investments
S04 10 - - 10 -
Separate material item of income
S05
- - - 54,072
Other
S06
- - - - -
**_Total_**
S07 111,968 9,215 - 121,183 131,177
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08 36,371 - - 36,371 3,762
Charitable activities
S09 40,211 29,862 - 70,073 71,461
Separate material expense item
S10
Other
S11 34,704 - - 34,704 18,822
**_Total_**
S12 111,286 29,862 - 141,148 94,045
S13 682 - 20,647 - - 19,965 37,132
Tax payable
S14
- - - - -
S15 682 - 20,647 - - 19,965 37,132
Net gains/(losses) on investments
S16
- - - - -
**Net income/(expenditure)**
S17 682 - 20,647 - - 19,965 37,132
**Extraordinary items**
S18 - - - -
**Transfers between funds**
S19 - - - - -
S20 - - - - -
Other gains/(losses)
S21 - - - - -
**_Net movement in funds_**
S22 682 - 20,647 - - 19,965 37,132
Total funds brought forward
S23 198,038 - 33,325 - 164,713 127,581
**_Total funds carried forward_**
S24 198,720 - 53,972 - 144,748 164,713
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||682|- 20,647|-|- 19,965|37,132|
|||||||
||198,038|- 33,325|-|164,713|127,581|
||198,720|- 53,972|-|144,748|164,713|
Mid-Suffolk Light Railway Company Lt1063635 3244631
## **Section B Balance sheet**
|Guidance Note
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
**Intangible assets (Note 15)**
B01
- - -
**Tangible assets (Note 14)**
B02
141,494 - -
**Heritage assets (Note 16)**
B03
- - -
**Investments (Note 17)**
B04
- - -
**_Total fxed assets_**
B05
141,494 - -
**Current assets**
**Stocks (Note 18)**
B06
- - -
**Debtors (Note 19)**
B07
6,094 - -
**Investments (Note 17.4)**
B08
- - -
**Cash at bank and in hand (Note 24)**
B09
142,062 - -
**_Total current assets_**
B10
148,156 - -
B11
12,137 - -
**_Net current assets/(liabilities)_**
B12
136,019 - -
**_Total assets less current liabilities_**
B13
277,513 -**-**
B14
- - -
**Provisions for liabilities**
B15
- - -
**_Total net assets or liabilities_**
B16
277,513 - -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
277,513 - -
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
277,513 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
**Intangible assets (Note 15)**
B01
- - -
**Tangible assets (Note 14)**
B02
141,494 - -
**Heritage assets (Note 16)**
B03
- - -
**Investments (Note 17)**
B04
- - -
**_Total fxed assets_**
B05
141,494 - -
**Current assets**
**Stocks (Note 18)**
B06
- - -
**Debtors (Note 19)**
B07
6,094 - -
**Investments (Note 17.4)**
B08
- - -
**Cash at bank and in hand (Note 24)**
B09
142,062 - -
**_Total current assets_**
B10
148,156 - -
B11
12,137 - -
**_Net current assets/(liabilities)_**
B12
136,019 - -
**_Total assets less current liabilities_**
B13
277,513 -**-**
B14
- - -
**Provisions for liabilities**
B15
- - -
**_Total net assets or liabilities_**
B16
277,513 - -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
277,513 - -
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
277,513 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
**Intangible assets (Note 15)**
B01
- - -
**Tangible assets (Note 14)**
B02
141,494 - -
**Heritage assets (Note 16)**
B03
- - -
**Investments (Note 17)**
B04
- - -
**_Total fxed assets_**
B05
141,494 - -
**Current assets**
**Stocks (Note 18)**
B06
- - -
**Debtors (Note 19)**
B07
6,094 - -
**Investments (Note 17.4)**
B08
- - -
**Cash at bank and in hand (Note 24)**
B09
142,062 - -
**_Total current assets_**
B10
148,156 - -
B11
12,137 - -
**_Net current assets/(liabilities)_**
B12
136,019 - -
**_Total assets less current liabilities_**
B13
277,513 -**-**
B14
- - -
**Provisions for liabilities**
B15
- - -
**_Total net assets or liabilities_**
B16
277,513 - -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
277,513 - -
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
277,513 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|Guidance Note
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
**Intangible assets (Note 15)**
B01
- - -
**Tangible assets (Note 14)**
B02
141,494 - -
**Heritage assets (Note 16)**
B03
- - -
**Investments (Note 17)**
B04
- - -
**_Total fxed assets_**
B05
141,494 - -
**Current assets**
**Stocks (Note 18)**
B06
- - -
**Debtors (Note 19)**
B07
6,094 - -
**Investments (Note 17.4)**
B08
- - -
**Cash at bank and in hand (Note 24)**
B09
142,062 - -
**_Total current assets_**
B10
148,156 - -
B11
12,137 - -
**_Net current assets/(liabilities)_**
B12
136,019 - -
**_Total assets less current liabilities_**
B13
277,513 -**-**
B14
- - -
**Provisions for liabilities**
B15
- - -
**_Total net assets or liabilities_**
B16
277,513 - -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
277,513 - -
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
277,513 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**|
|---|---|---|---|
||277,513|-|-|
_**The company was entitled to exemption from audit under s477 of the Companie small companies.**_
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## _**The members have not required the company to obtain an audit in accordance w Companies Act 2006.**_
## _**The directors acknowledge their responsibilities for complying with the requirem Companies Act with respect to accounting records and the preparation of accoun**_
## _**These accounts have been prepared in accordance with the provisions applicabl subject to the small companies regime and in accordance with FRS102 SORP.**_
Signed by one or two trustees/directors on behalf of all the Print Name trustees/directors John Stark Signature Signature of director authenticating accounts being sent to Companies House John Price
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**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
141,494 145,612
- -
- -
141,494 145,612
- -
6,094 6,378
- -
142,062 146,416
148,156 152,794
12,137 928
136,019 151,866
277,513 297,478
- -
- -
277,513 297,478
- -
-
277,513 297,478
-
277,513 297,478
**----- End of picture text -----**
## _**s Act 2006 relating to**_
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## _**with section 476 of the**_
## _**ments of the nts.**_
## _**le to small companies**_
**----- Start of picture text -----**
Date of
approval
dd/mm/yyyy
14/06/23
Date
dd/mm/yyyy
20/06/23
Print name
**----- End of picture text -----**
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**Section C Notes to the a**
## 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 c transaction value unless otherwise stated in the relevant note
The accounts have been prepared in accordance with:
the Statement of Recommended P • and with* ü preparing their accounts in accorda in the UK and Republic of Ireland (F • and with* ü the Financial Reporting Standard a Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or charity's ability to continue as a going concern, please applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going 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 no changes hav note { }.
Yes* ü * -Tick as appropriate No* ü
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## _**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 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the repo
Yes* ü * -Tick as appropriate No* ü
## _**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 reporti
Yes* ü * -Tick as appropriate No* ü
## _**Please disclose:**_
## _**(i) the nature of the prior period error;**_
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_**(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.**_
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## **ccounts**
convention with items recognised at cost or
(s) to these accounts.
Practice: Accounting and Reporting by Charities ance with the Financial Reporting Standard applicable FRS 102) issued on 16 July 2014
pplicable in the United Kingdom and Republic of
## _**conditions that cast significant doubt on the provide the following details or state "Not**_
ve been made to the accounting policies adopted in
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## orting period (3.46 FRS102 SORP).
## ng period (3.47 FRS102 SORP).
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CC17a IExcell
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0712812023
## **Section C Notes to**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applie different or additional policy has been adopted then thi**_
## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
_**Reconciliation of funds per previous GAAP to funds dete**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per prev FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
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**o the accounts (cont)**
_**ed by the charity except for those deleted. Where a is is detailed in the box below.**_
## **ENERALLY ACCEPTED ACCOUNTING**
## _**ermined under FRS 102**_
## _**vious GAAP to net income/(net expenditure) under**_
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## **Section C**
|**Note 2**|**Accounting policies**|
|---|---|
|**2.2 INCOME**||
|**Recognition of income**|These are included in the Stat|
||· the charity becomes ent|
||· it is more likely than not|
||· the monetary value can|
|**Ofsetting**|There has been no ofsetting
required or permitted by the F|
|**Grants and donations**|Grants and donations are only
criteria are met (5.10 to 5.12|
||In the case of performance re|
||that the charity has provided|
||only occurs when the perform|
||Legacies are included in the S|
|**Legacies**|grant of probate, the executo
estate and any conditions att|
||charity or have been met.|
|**Government grants**|The charity has received gove|
||Gift Aid receivable is included|
|**Tax reclaims on**|Any Gift Aid amount recovere|
|**donations and gifts**|treated as an addition to the s|
||terms of the appeal have spe|
|**Contractual income and**|This is only included in the So|
|**performance related**|services or met the performan|
|**grants**||
|**Donated goods**|Donated goods are measured
exchanged) unless impractica|
||The cost of any stock of good|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||Donated goods for resale are|
||expected proceeds from sale|
||from other trading activities' w|
CC17 FRS 102 SORP
07/28/2023
14
from other trading activities' w sheet. On its sale the value o activities' and the proceeds fr activities'. Goods donated for on-going u and included in the SoFA as in Gifts in kind for use by the ch when receivable. **Donated services and** Donated services and facilitie **facilities** the gift to the charity provide Donated services and facilitie with an equivalent amount re the SOFA. **Support costs** The charity has incurred expe The value of any voluntary he **Volunteer help** in the trustees’ annual report **Income from interest,** This is included in the accoun **royalties and dividends** be measured reliably. **Income from** Membership subscriptions rec **membership** and Legacies. **subscriptions** Membership subscriptions wh benefits are recognised as inc income from charitable activit Insurance claims are only incl **Settlement of insurance** criteria are met (5.10 to 5.12 **claims** in the SoFA. This includes any realised or u **Investment gains and** any gain or loss resulting from **losses** year. **2.3 EXPENDITURE AND LIABILITIES** Liabilities are recognised whe constructive obligation comm **Liability recognition** the obligation can be measure **Governance and support** Support costs have been alloc **costs** Governance costs comprise a compliance with regulation an
CC17 FRS 102 SORP
07/28/2023
15
||Support costs include central|
|---|---|
||categories on a basis consiste|
||by foor areas, or per capita, s|
|**Grants with performance**|
Where the charity gives a gra|
|**conditions**|service or output to be provid|
||recipient of the grant has prov|
|**Grants payable without**|Where there are no conditions|
|**performance conditions**|realistically avoid the commit|
||recognised.|
|**Redundancy cost**|The charity made no redunda|
|**Deferred income**|No material item of deferred i|
|**Creditors**|The charity has creditors whic
discounts|
||A liability is measured on reco|
|**Provisions for liabilities**|measured at the best estimat|
||reporting date|
|**Basic fnancial**
**instruments**|The charity accounts for basic
paragraph 10.7 FRS102 SORP
11.19, FRS102 SORP.|
|**2.4 ASSETS**||
|**Tangible fxed assets for**|These are capitalised if they c|
|**use by charity**||
||They are valued at cost.|
||The depreciation rates and m|
||The charity has intangible fxe|
|**Intangible fxed assets**|physical substance but are ide|
||or legal rights. The amortisat|
||They are valued at cost.|
||The charity has heritage asse|
|**Heritage assets**|scientifc, technological, geop
maintained principally for the|
||rates and methods used as di|
||They are valued at cost.|
||Fixed asset investments in qu|
|**Investments**|valued at initially at cost and
end. The same treatment is a|
||measured reliably in which ca|
CC17 FRS 102 SORP
16
07/28/2023
Investments held for resale o maturity date of less than 1 y **Stocks and work in** Stocks held for sale as part of **progress** net realisable value. Goods or services provided as value based on the service po Work in progress is valued at contract. Debtors (including trade debt recognition at settlement amo **Debtors** charity. Subsequently, they a be received. The charity has investments w **Current asset** cash equivalents with a matu **investments** and cash equivalents with a m rather than to meet short-term
They are valued at fair value
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
07/28/2023
17
**Notes to the accounts (cont)**
tement of Financial Activities (SoFA) when: titled to the resources;
t that the trustees will receive the resources; be measured with sufficient reliability.
of assets and liabilities, or income and expenses, unless FRS 102 SORP or FRS 102.
y included in the SoFA when the general income recognition FRS102 SORP).
elated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP).
SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the
ernment grants in the reporting period
d in income when there is a valid declaration from the donor. ed on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.
oFA once the charity has provided the related goods or nce related conditions.
d at fair value (the amount for which the asset could be al to do so.
s donated for distribution to beneficiaries is deemed to be t the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised g amount of the stocks at distribution.
measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance
**----- Start of picture text -----**
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
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CC17 FRS 102 SORP
18
07/28/2023
use by the charity are recognised as tangible fixed assets ncoming resources when receivable.
arity are included in the SoFA as income from donations
es are included in the SOFA when received at the value of d the value of the gift can be measured reliably.
es that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in
enditure on support costs.
elp received is not included in the accounts but is described
.
nts when receipt is probable and the amount receivable can
ceived in the nature of a gift are recognised in Donations
hich gives a member the right to buy services or other come earned from the provision of goods and services as ties.
luded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income
unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the
ere it is more likely than not that there is a legal or mitting the charity to pay out resources and the amount of ed with reasonable certainty.
cated between governance costs and other support.
ll costs involving public accountability of the charity and its nd good practice.
**----- Start of picture text -----**
ü ü ü
Yes* No* N/a*
ü ü ü
**----- End of picture text -----**
Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü
**----- Start of picture text -----**
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
**----- End of picture text -----**
CC17 FRS 102 SORP
19
07/28/2023
functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs staff costs by the time spent and other costs by their usage.
ant with conditions for its payment being a specific level of ded, such grants are only recognised in the SoFA once the vided the specified service or output.
s attaching to the grant that enables the donor charity to tment, a liability for the full funding obligation must be
ncy payments during the reporting period.
income has been included in the accounts.
ch are measured at settlement amounts less any trade
ognition at its historical cost and then subsequently te of the amount required to settle the obligation at the
c financial instruments on initial recognition as per
P. Subsequent measurement is as per paragraphs 11.17 to
can be used for more than one year, and cost at least
Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü Yes* No* N/a* ü ü ü
ethods used are disclosed in note 14.
ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody tion rates and methods used are disclosed in note 15.
ets, that is, non-monetary assets with historic, artistic, physical or environmental qualities that are held and eir contribution to knowledge and culture. The depreciation isclosed in note 16.
uoted shares, traded bonds and similar investments are d subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be ase it is measured at cost less impairment.
**----- Start of picture text -----**
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
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**----- Start of picture text -----**
Yes* No* N/a*
ü ü ü
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CC17 FRS 102 SORP
20
07/28/2023
r pending their sale and cash and cash equivalents with a year are treated as current asset investments
f non-charitable trade are measured at the lower or cost or
s part of a charitable activity are measured at net realisable otential provided by items of stock.
cost less any foreseeable loss that is likely to occur on the
tors and loans receivable) are measured on initial ount after any trade discounts or amount advanced by the are measured at the cash or other consideration expected to
which it holds for resale or pending their sale and cash and rity date less than one year. These include cash on deposit maturity of loss than one year held for investment purposes m cash commitments as they fall due.
except where they qualify as basic financial instruments.
**----- Start of picture text -----**
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
Yes* No* N/a*
ü ü ü
**----- End of picture text -----**
CC17 FRS 102 SORP
21
07/28/2023
**Section C Notes to the accounts**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds
Donations Donations and gifts 52,424 6,760
and legacies: Gift Aid 2,582 2,455
Legacies 13,133
General grants provided by government/other
charities 9,001
Membership subscriptions and sponsorships
which are in substance donations 5,418
Donated goods, facilities and services - - -
Other - - -
Total 82,558 9,215 -
Charitable Admissions
activities: 23,336
Other sales hiring 5,912
Recycling 152
Other - -
Total 29,400 - -
Other
trading - - -
activities: - - -
- - -
Other - - -
Total - - -
Income from Interest income 10 - -
investments: Dividend income - - -
Rental and leasing income - - -
Other - - -
Total 10 - -
Separate - -
material item - - -
of income - - -
- - -
Total - - -
Other: Conversion of endowment funds into income
- - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - -
Gain on disposal of a programme related
investment - - -
**----- End of picture text -----**
CC17a (Excel)
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07/28/2023
Royalties from the exploitation of intellectual property rights - - - Other - - - **Total** - - - **TOTAL INCOME** 111,968 9,215 - **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) Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
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07/28/2023
**(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
59,184 38,110
5,037 4,604
13,133
9,001 54,072
5,418 6,432
- -
-
91,773 103,218
23,336 22,576
5,912 3,131
152 432
- 1,820
29,400 27,959
- -
- -
- -
- -
- -
10 -
- -
- -
- -
10 -
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel)
24
07/28/2023
- - - - - - 121,183 131,177
CC17a (Excel)
25
07/28/2023
**Section C Notes to the accounts**
## **Note 4 Analysis of receipts of government grants**
## **Description**
**Government grant 1 Government grant 2 Government grant 3 Other**
**----- Start of picture text -----**
Covid Grant
**----- End of picture text -----**
**----- Start of picture text -----**
Total
**----- End of picture text -----**
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
26
07/28/2023
**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|8,001|-|
|-|-|
|-|-|
|-|-|
|8,001|-|
CC17a (Excel)
27
07/28/2023
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
**Seconded staff Use of property Other**
**Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.**
**Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.**
**Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.**
CC17a (Excel)
28
07/28/2023
**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
29
07/28/2023
**Section C Notes to the accounts**
## **Note 6 Expenditure**
|**Analysis of expenditure**
Incurred seeking donations
1,285
Incurred seeking legacies
Incurred seeking grants
1,087
Staging fundraising events
30,181
Fundraising agents
Operating charity shops
3,818
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**
36,371 - -
**Other**
40,211 29,862
- - -
- - -
- - -
40,211 29,862 -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**
**Total expenditure on charitable**
**activities**|**Analysis of expenditure**
Incurred seeking donations
1,285
Incurred seeking legacies
Incurred seeking grants
1,087
Staging fundraising events
30,181
Fundraising agents
Operating charity shops
3,818
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**
36,371 - -
**Other**
40,211 29,862
- - -
- - -
- - -
40,211 29,862 -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**
**Total expenditure on charitable**
**activities**|**Analysis of expenditure**
Incurred seeking donations
1,285
Incurred seeking legacies
Incurred seeking grants
1,087
Staging fundraising events
30,181
Fundraising agents
Operating charity shops
3,818
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**
36,371 - -
**Other**
40,211 29,862
- - -
- - -
- - -
40,211 29,862 -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**
**Total expenditure on charitable**
**activities**|**Analysis of expenditure**
Incurred seeking donations
1,285
Incurred seeking legacies
Incurred seeking grants
1,087
Staging fundraising events
30,181
Fundraising agents
Operating charity shops
3,818
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**
36,371 - -
**Other**
40,211 29,862
- - -
- - -
- - -
40,211 29,862 -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**
**Total expenditure on charitable**
**activities**|**Analysis of expenditure**
Incurred seeking donations
1,285
Incurred seeking legacies
Incurred seeking grants
1,087
Staging fundraising events
30,181
Fundraising agents
Operating charity shops
3,818
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**
36,371 - -
**Other**
40,211 29,862
- - -
- - -
- - -
40,211 29,862 -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**
**Total expenditure on charitable**
**activities**|
|---|---|---|---|---|
||**Other**|40,211|29,862||
|||-|-|-|
|||-|-|-|
|||-|-|-|
||**Total expenditure on charitable**
**activities**|40,211|29,862|-|
CC17a (Excel)
30
07/28/2023
|- - -
- - -
- - -
- - -
**Total**
- - -
**Other**
Admin
30,011
Depreciation
4,693
Loss on sale of container
- - -
- - -
**Total other expenditure**
34,704 - -
**TOTAL EXPENDITURE**
111,286 29,862 -
**Separate**
**material item of**
**expense**||-|-|-|
|---|---|---|---|---|
|||-|-|-|
|||-|-|-|
|||-|-|-|
||**Total**|-|-|-|
|||111,286|29,862|-|
CC17a (Excel)
31
07/28/2023
## **Other information: Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or funding Support
Activities undertaken directly
programme of Costs
activities
£ £ £
Activity 1
Activity 2
Other
Total
**----- End of picture text -----**
**Prior year expenditure on charitable activities can be analysed as follows:**
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
32
07/28/2023
## **(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
1,285 1,926
-
-
1,087 1,836
30,181 11,540
-
-
-
3,818 2,713
-
-
-
-
-
-
-
-
-
-
36,371 18,015
70,073 58,257
- -
- -
- -
70,073 58,257
**----- End of picture text -----**
CC17a (Excel)
33
07/28/2023
- - - - - - - - - - 24,251 20,481 4,693 4,740 - - - - 28,944 25,221 135,388 101,493
CC17a (Excel)
34
07/28/2023
Total this
year
Total prior
year
CC17a IExcell
35
0712812023
## **Section C Notes to the accounts**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**
**This year**
**£**
**Extraordinary item 1**
-
**Extraordinary item 2**
-
-
**Extraordinary item 3**
-
**Extraordinary item 4**
-
**Total extraordinary items**
-|**Description**
**This year**
**£**
**Extraordinary item 1**
-
**Extraordinary item 2**
-
-
**Extraordinary item 3**
-
**Extraordinary item 4**
-
**Total extraordinary items**
-|**Description**
**This year**
**£**
**Extraordinary item 1**
-
**Extraordinary item 2**
-
-
**Extraordinary item 3**
-
**Extraordinary item 4**
-
**Total extraordinary items**
-|
|---|---|---|
|||-|
||-||
|||-|
||||
|||-|
||**ms**|-|
CC17a (Excel)
36
07/28/2023
## **(cont)**
**----- Start of picture text -----**
Last year
£
-
-
-
-
-
-
**----- End of picture text -----**
CC17a (Excel)
37
07/28/2023
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
**----- End of picture text -----**
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
**----- Start of picture text -----**
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
38
07/28/2023
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Raising funds Activity 1 Activity 2 Activity 3
Support cost
(examples) £ £ £ £
- - -
Governance
- - -
- - -
- - -
Other - - -
- - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
39
07/28/2023
**----- Start of picture text -----**
Basis of
Grand total allocation
(Describe
£ method)
-
-
-
-
-
-
**----- End of picture text -----**
CC17a (Excel)
40
07/28/2023
## **Section C Notes to the accounts**
**Note 10 Details of certain types of expenditure**
**Note 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 independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner**
CC17a (Excel)
07/28/2023
41
This year
Last year
CC17a IExcell
42
0712812023
## **Section C Notes to the accounts**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Truste Note 28)**_
## **11.1 Staff Costs**
**This year £ Salaries and wages** 2,145 **Social security costs** - **Pension costs (defined contribution pension plan) Other employee benefits** - **Total staff costs**[ 2,145 ]
**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 (exc pension costs) fell within each band of £10,000 from £60,000 upwards. If there are 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**
**----- Start of picture text -----**
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
**----- End of picture text -----**
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.**
**This year 11.2 Average head count in the year Number The parts of the charity in which the Fundraising** -
CC17a (Excel)
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07/28/2023
## **employees work**
**----- Start of picture text -----**
Charitable Activities -
Governance -
Other -
Total -
**----- End of picture text -----**
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
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**(cont)**
## _**ees dealt with in**_
**----- Start of picture text -----**
Last year
£
1,529
-
-
1,529
**----- End of picture text -----**
## _**cluding employer no such**_
**----- Start of picture text -----**
Last year
Number
-
**----- End of picture text -----**
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- - - -
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## **Section C Notes to the accounts**
## **Note 12 Defined contribution pension scheme or defined benefi accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operate**_
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefi is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employe pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan**
**Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.**
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## **(cont)**
## **t scheme**
_**ed.**_
_**fit pension plan but**_
_**er defined benefit**_
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## **Section C Notes to the accounts**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations w part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total - -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate suppor**_
## **13.2 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**----- Start of picture text -----**
Names of institution Purp
**----- End of picture text -----**
_**Total grants to institutions in reporting period Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
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**(cont)**
## _**which in aggregate form a material**_
**----- Start of picture text -----**
Support costs Total
£ £
- -
- -
- [ - ]
- -
**----- End of picture text -----**
## _**rt costs.**_
**----- Start of picture text -----**
Please provide
Yes details of charity's
URL.
Provide details
No
below
Total amount of
pose
grants paid £
-
-
-
-
-
-
-
-
-
-
-
-
-
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Buildings**
**Total**
**£**
**£**
**£**
**£**
**£**
160,973 28,912 13,303 3,097 206,285
Additions
575
575
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
160,973 28,912 13,878 3,097 206,860
**14.2 Depreciation and impairments**
****Basis**
SL
RB
RB
RB
SL or RB
**** Rate**
2
10
25
15
23,091 24,368 10,408 2,806 60,673
Disposals
3,219 454 868 152 4,693
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
26,310 24,822 11,276 2,958 65,366
**14.3 Net book value**
137,882 4,544 2,895 291 145,612
134,663 4,090 2,602 139 141,494
**Track and**
**Rolling Stock**
**Tools and**
**Equipment**
**Heritage**
**Assets**
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|**Buildings**
**£**|**£**
**Track and**
**Rolling Stock**|**£**
**Tools and**
**Equipment**|**£**
**Heritage**
**Assets**|**Total**
**£**|
|---|---|---|---|---|---|
||160,973|28,912|13,303|3,097|206,285|
||||575||575|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||160,973|28,912|13,878|3,097|206,860|
||137,882|4,544|2,895|291|145,612|
||134,663|4,090|2,602|139|141,494|
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## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**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_
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Straight Line ("SL") or Reducing Balance ("RB")
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## **Section C Notes to the accounts**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**£**
-
**Project**
**development**
**costs**
At beginning of the|**£**
-
**Project**
**development**
**costs**
At beginning of the|**£**
-
**Patents and**
**trademarks**|**Other**
**Total**
**£**
**£**
- -|
|---|---|---|---|
|year||||
|Additions
|-|-|- -|
|Disposals
|-|-|- -|
|Revaluations
|-|-|- -|
|Transfers *
|-|-|- -|
|At end of the year
|-|-|- -|
|**15.2 Amortisation and impairments**||||
|SL or RB
****Method of**||SL or RB|SL or RB
SL or RB
Straight Line|
|**amortisation**|||("SL") or|
|**** Rate**
At beginning of the|-|-|- -
Reducing
Balance ("RB")|
|year||||
|Disposals
|-|-|- -|
|Amortisation
|-|-|- -|
|Impairment
|-|-|- -|
|Transfers*
|-|-|- -|
|At end of year
|-|-|- -|
|**15.3 Net book value**||||
|
Nat book value at the|-|-|- -|
|beginning of the year||||
|
Net book value at the|-|-|- -|
|end of the year||||
## **15.4 Accounting policy**
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_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
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## **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.**_
_**(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vi) 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_
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**Section C Notes to the accounts**
## **Note 16 Heritage assets**
_**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|**£**
**£**
**£**
At beginning of the year
- - -
Additions
- - -
Disposals
- - -
Revaluations
- - -
Transfers *
- - -
At end of the year
- - -
**16.3 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - -
Disposals
- - -
Depreciation
- - -
Impairment
- - -
Transfers*
- - -
At end of year
- - -
**Heritage**
**asset 1**
**Heritage**
**asset 2**
**Heritage**
**asset 3**|**£**
**Heritage**
**asset 1**|**£**
**Heritage**
**asset 2**|**£**
**Heritage**
**asset 3**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.4 Net book value**
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Nat book value at the beginning of the - - - year Net book value at the end of the year - - -
## **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**
|Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**£**
**At valuation**
**Group A**|
|---|---|
||-|
||-|
||-|
||-|
||-|
||-|
## **16.8 Heritage assets (where heritage assets are not recognised on the balance**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
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**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013
£ £ £
Purchases
Group A - - -
Group B - - -
Group C -
Other -
Donations
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total additions - - -
Charge for impairment
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total charge for impairment - - -
Disposals
Group A - carrying amount - - -
Group B - carrying amount - - -
Group C - - -
Other - - -
Total disposals - - -
**----- End of picture text -----**
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## **(cont)**
**----- Start of picture text -----**
Heritage Total
asset 4
£ £
- -
- -
- -
- -
- -
- -
SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance ("RB")
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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**----- Start of picture text -----**
- -
- -
**----- End of picture text -----**
**----- Start of picture text -----**
t and those at valuation
At cost Group Total
B
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
## **e sheet)**
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**----- Start of picture text -----**
2012 2011
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **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)**
|**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**
**investmen**
**ts**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## ***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 b knowledgeable and willing parties in an arm's length transaction. For traded secu the value of the security quoted on the London Stock Exchange Daily Official List o other assets where there is no market price on a traded market, it is the trustees' estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the differentiating between those held at fair value and those held at cost less impairm**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**||
|---|---|
||**Fair value at year end**|
||**£**|
||-|
||-|
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**----- Start of picture text -----**
|||
|---|---|
|Investment properties|-|
|Social investments|-|
|Other investments|-|
|Total|-|
|Grand total (Fair value at year end+Cost less impairment)|
**----- End of picture text -----**
## **17.3 If your charity holds investment properties, please complete the follow**
**(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 applicabl balance sheet.**
**----- Start of picture text -----**
|||
|---|---|
|Analysis of current asset|This year|
|investments|
|£|
|-|
|Cash or cash equivalents|-|
|Listed investments|-|
|Investment properties|-|
|Social investments|-|
|Other investments|-|
|Total|
**----- End of picture text -----**
## **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**
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## **Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
## _**Description**_
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information**_ **).**
## _**Total**_
## _**Description**_
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).**_
_**Total**_
**Terms and conditions eg interest rate, security provided**
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
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**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 assumptions applied when using a valuation technique.**
**Where a charity or its subsidiary 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.**
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## **(cont)**
**----- Start of picture text -----**
Other Total
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
_**be exchanged between urities, the fair value is or equivalent. For or valuers' best**_
**balance sheet row B04 ment.**
**----- Start of picture text -----**
Cost less impairment
£
-
-
**----- End of picture text -----**
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- - - -
## **wing note:**
## **le, agreeing with the**
**Last year £** - - - - - -
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**----- Start of picture text -----**
This year Last year
n
£ £
This year Last year
n £ £
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed be activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|
|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|
||**£**|**£**|**£**|**£**|
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||-|-|-|-|
||-|-|-|-|
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**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **(cont)**
## **etween**
**Work in progress £** - - - - **-** - - - - **-** - - - - **-** - -
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## **Section C Notes to the accounts**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|
|---|---|
||6,094.0|
||-|
||-|
||6,094.0|
_**Complete 19.2 where a material debtor is recoverable more than a year after the re date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors a**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|
|---|---|
||-|
||-|
||-|
||-|
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## **(cont)**
**Last year £** 6,378.0 - - 6,378.0
## _**eporting**_
## **above)**
**Last year £** - - - -
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## **Section C Notes to the accounts**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts**
**or performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts f**
**after more t**|
**h**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**||
||-|-|-||
||-|-|-||
||12,137|928|-||
||-|-|-||
||-|-|-||
||-|-|-||
||-||-||
||12,137|928|-||
## **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**
**£**|
|---|---|
||-|
||-|
||-|
||-|
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## **(cont)**
**falling due han one year Last year £** - - - - - - - -
**Last year £** - - - -
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## **Section C Notes to the accounts**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the charity expenditure any p 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 perio**|
|---|---|
|**Balance at the start of the reporting period**|**This year**
**£**
-|
|**Amounts added in current period**|-|
|**Amounts charged against the provision in the current period**|-|
|**Unused amounts reversed during the period**|-|
|**Balance at the end of the reporting period**|-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
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## **(cont)**
## _**rovisions. A**_
**od Last year £** - - - - -
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## **Section C Notes to the accounts**
**Note 22 Other disclosures for debtors, creditors and other basic financial instrume**
**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.**
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(cont)
Ints
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## **Section C Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabilities, please complete the following section u possibility of their existence is remote.**
**Estimate of financial effect Description of item including its legal nature. Please describe any security provided in connection to the liability.**
## **23.2 Contingent assets Where the charity has contingent assets, please complete the following section whe existence is probable**
**Description of item Estimate of financial effect**
## **23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
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(cont)
Jnless the
n their
CC17a IExcell
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0712812023
|**Section C Notes to the accounts**||
|---|---|
|**Note 24 Cash at bank and in hand**||
|**This year**
**£**
**Short term cash investments (less than 3 months maturity date)**
-
**Short term deposits**
-
**Cash at bank and on hand**
142,062
**Other**
-
**Total**
142,062||
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## **(cont)**
**Last year £** - - 146,416 - 146,416
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## **Section C Notes to the accounts**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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(cont)
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## **Section C Notes to the accounts**
**Note 26 Events after the end of the reporting period**
_**Please complete this note where events (not requiring adjustment to the acco occurred after the end of the reporting period but before the accounts are aut 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**
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## _**unts) have thorised**_
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## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet - - - - - -
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency ü ü
**----- End of picture text -----**
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet - - - - - -
**----- End of picture text -----**
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
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**Section C Notes to the accounts**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
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**Section C Notes to the accounts (cont)**
**1**
## **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)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
loss of
document)
office)/ex
gratia
payment
£ £ £ £ £ £
**----- End of picture text -----**
_**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.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) 1
Type of expenses reimbursed This year Last year
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
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## **There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Amounts
Name of the trustee Relationship Description of the Amount Balance at Provision for bad written off during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**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.**_
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## **ote 29 Additional Disclosures**
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CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the tSt99S
Mi d- SuSfolK L,. k* Railthy Corfr*PqY)
Charity no
(if any)
On accounts for the year
ended
30 Septernb 20
la63635
Set out on pages
Irarnpmhpr tn itwJiJtts&. r*a)e Alb6 of addital sheets)
I report to the trustees on my examination of the accounts of the above
charty (Ihe Trust") for the year ended 3 0 08 2 0 I X
As the chariws trustees, you are responsible for the preparalion of the
accounts in aGcordance the requirements of the Charities Act 2011
(Ihe Acr}.
I report in respect of my examination of the Trusfs accounts carried out
under section 145 oflhe 2011 Acl and in carying out my examination. I
have followed all the applicable Directions given by the Charity Commission
under section 14515Xb) of the Act.
Responsibilities and
basis of report
Independent
examinevs statement
App. Delete I l rfnot applicable.
I have completed my examination. I confirm that no material matters have
come to my attention in connection w5th the examination {other than that
disclosed below'l which gives me cause to believe that in, any material
respect:
the acc£¢unting records We not kept in accordance with section 130
of the Charities Act.. ¢y
the accounts did not ac)rd wilh 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
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair, view which is nol a matter
considered as part of an independenl examination.
I have no (x)nM$ and have come across no other matters in connection
th the examination to which attenlion should be drawn in Ihis report in
order to enable a proper understanding of the accounts to be reached.
Please delete the words in the brackets rfthey do not apply.
Date:
Signed:
27
Name:
C hf istts
hef
Relevant professional
qualificatlon(s) or body
I nstitrut
CerÈiSiea 6c>ok--teeeefS
Oct 2018
IER
(rf any}:
CHRISTOPHE
NO.24 BcKw
ESHALL ROAD
OLNE
2JX
Address:
Section B
Disclosure
Only complete rf the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts.. directions and
guidan for examiners).
Give here brief details of
any items that tho
examiner wIsS to
discloso.