## **Humpty Dumpty Playschool (Andover)** **Registered charity number 1064547** ## **ANNUAL REPORT & ACCOUNTS** **For the year ended 31 July 2020** ## **Humpty Dumpty Playschool** Monxton Road ANDOVER SP11 8HY **Telephone:** 01264 361326 **E-mail:** office@humptydumptyplayschool.co.uk ## **Humpty Dumpty Playschool (Andover)** **Registered charity number 1064547** ## **Index** ||Page| |---|---| |Independent examiner's report|1 - 2| |Trustees’ report|3 - 9| |Statement of financial activities|10| |Balance sheet|11| |Notes to the accounts|12 - 61| CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Charity Name HUMPTY DUMPTY PLAYSCHOOL (ANDOVER) On accounts for the year ended 31 JULY 2020 Charity no (if any) 1064547 Set out on pages 3to61 1￿Member to itKlude Ihe page numb8rs of additional sfveeisl I report to the Irustees on my examination of the accounts of the above charity (llhe Trustl for the year endeA 3110712020. Responsibilities and basis of report As the charitys trUst￿S, you are responsib￿ for the preparation of the accounts in accordan￿ ￿th the requirements of the Charities Act 2011 (Ihe Acr). I rewrt in respect of my examinalion of the Trusfs accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicabk Directions given by the Charity Commission under section 145(5){b) of the ACL Independent I have complet&J my examination. I confiTh that no material matters have examlnerfs statement come to my attention in connection with the examinats'on (other than that disclosed below") which gives rne cause to believe that in, any material respect: the accounting records V￿re not kepl in accordance with section 130 of the Charities Act", or the accounts did not accord with the accounting records., or the accounts did not ￿mplY with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2￿8 other than any requirement that the accounls give a 'lrue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection Y￿th the examination to which attention should be drawn in this report in order to enabk a proF￿r understanding of the accounts to be reached. . Please delet8 the words in the bTrGkets rfthey do not apply. Slgned: Date: 61£1 Name: lan Sheekey Relevant professlonal qualrficationls) or body (If any}- FCA Address: lan Sh&key Accountancy, Suite204, Wamer House, 123 Castle Streel, Salisbury, Wilts. SP1 3TB 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 detalls of any items that the examiner wishes to disclose. There are no matter5 that require discbsure. Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2019 to 31 July 2020 ## **Trustees’ Annual Report For the period from 01 August 2019 to 31 July 2020** ## **Charity name: Humpty Dumpty Playschool (Andover) Charity registration number: 1064547** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The Playschool aims to enhance the
development and education of children
primarily under statutory school age by
encouraging parents to understand and
provide for the needs of their children
through community groups.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Offering appropriate play, education and
care facilities, family learning and extended
hour groups, together with right of parents
to take responsibility for and to become
involved in the activities of such groups,
ensuring that such groups offer
opportunities for all children whatever their
race, culture, religion, means or ability.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The charity confirms that the trustees have
been issued with the Charity Commission
guidance on public benefit as part of their
induction and training.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|Not applicable| |Policy on social investment
including program related
investment|Para 1.38|Not applicable| |Contribution made by
volunteers|Para 1.38|Not applicable| |Other||| 3 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2019 to 31 July 2020 **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The playschool remains successful. We
have 64 children starting in the next
academic year with more children
throughout the year plus a waiting list for
2022.
We are continuing to have military families
moving to the area due to bases closing
elsewhere. We also continue to have
families returning to us with siblings and
very often have new families based on a
recommendation from one of our current or
previous families. We pride ourselves on
having a good reputation within Andover
and the surrounding villages.
We continue to have a high percentage of
30 hours funded children as we see more
parents continuing to work.
The playschool continues to use and
develop the online Famili programme to
enable the setting to provide online journals
for the children in the playschool, digital
and live sign in/out register, messaging
service, digital invoices, and private news
feed pages. This system also allows
parents to have continuous access to their
child’s development.
The playschool was awarded ‘Outstanding’
from Ofsted in September 2015 and is due
for inspection again in 2021. The
playschool also holds a Level 5 from the
local authority for food and this is reviewed
every two years.
The buildings will be redecorated with new
flooring and toilets during August 2020.
We have made improvements to our
outdoor areas using resources we already
had in a more effective way. This is an
ongoing project to provide a rich and
inviting environment for the children.
The playschool continued to operate
through the covid lockdown 3 days a week
on reduced hours for a small amount of
keyworker children to support frontline
staff. In the summer term children who
were due to start school in September
2020 attended the playschool to prepare
them with the necessary skills for starting
Year R.
The staff were invaluable during this time,
checking in on the family’s welfare, making
sure keyworkers were okay and sharing
ideas with the families for activities to do at
home.| 4 ## Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2019 to 31 July 2020 **Additional information (optional)** |You may choose to include further statements|You may choose to include further statements|where relevant about:| |---|---|---| |Achievements against
objectives set|Para 1.41|As detailed above| |Performance of fundraising
activities against objectives
set|Para 1.41|Fundraising activities were successful
raising £1,337. This is about 50% of what is
usually raised, but like all charities our
fundraising was affected by lockdown.| |Investment performance
against objectives|Para 1.41|| |Other||| 5 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2019 to 31 July 2020 **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The Playschool remains in a good financial
position. There was a small loss this year,
however the new manager, treasurer and
new secretary have worked well together to
streamline costs and increase income
where possible.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Reserves are held to cover at least 2
months of the day to day running costs of
the charity, in addition to a staff redundancy
reserve. We are conscious that our
reserves do not currently meet this policy
but will endeavour to return them to the
level required.| |Amount of reserves held|Para 1.22|£24,221 day-to-day reserve and £27,182
staff redundancy reserve| |Reasons for holding zero
reserves|Para 1.22|Not applicable| |Details of fund materially in
deficit|Para 1.24|Not applicable| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not applicable| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The main sources of funding for the
Playschool are Early Years Education
Funding from Hampshire County Council,
fees from childcare provision in excess of
funding and fundraising by management
committee and playschool staff.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|Reserves are placed in a 95-day notice
account to earn additional funds for the
charity.| |A description of the principal
risks facing the charity|Para 1.46|A reduction in the Early Years Education
Funding by the government.
The playschool will increase the hourly rate
for non-funded hours to counteract this.| |Other||During the year, the Playschool prepares
monthly management accounts to review
against the budget as a regular review of
their financial performance.| 6 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2019 to 31 July 2020 **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|
Para 1.25|Constitution| |How is the charity
constituted?
(e.g. unincorporated
association, CIO)|Para 1.25|Unincorporated association| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are elected annually at the AGM| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|Trustees are given the constitution,
overview of Early Years Foundation Stage
and the Charity Commission information on
what it means to be a trustee.| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Chair and Treasurer
Trustees
Playschool Manager
11 Members of staff| |Relationship with any
related parties|Para 1.51|None| |Other||| 7 Trustees Annual Report: Humpty Dumpty Playschool (Andover) - 1064547 - 1 August 2019 to 31 July 2020 **Reference and Administrative details** |**Charity name**|Humpty Dumpty Playschool (Andover)| |---|---| |**Other name the charity uses**|n/a| |**Registered charity number**|1064547| |**Charity’s principal address**|Monxton Road,
Andover
Hampshire
SP11 8HY| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (ifany)**| |---|---|---|---|---| ||Lt Col GregoryEhlen|Chair|Since Oct 2019|| ||Jean Joyce|Treasurer||| ||Sarah McCrum||Since May2020|| ||Charlene Mallett|Secretary|Since May2020|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Corporate trustees – names of the directors at the date the report was approved **Director name** Not applicable Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |Not applicable||| |||| 8 TFUStees Annual Report-. Humpty Dumpty Playsch(x)I IAndoverl- 1064547- 1 August 2019 to 31 July 2020 Funds held as custodian trustees on behalf of others Description of the assets held in Ihis ca aci Name and objects of the charity on whose behaifthe assets are held and how this falls within the custodian charit 's ob ects Details of arrangements for safe custody and segregation of such assets from the charity's own as5els None Not applicable Not applicable Additional infomiation loptional} Names and addre55es of advisers (Optional infomiation) Type of adviser Independent Examiner Name Address I Sheekey FCA lan Sheekey Accountancy, Suite 204, Warner House 123 Castle Street, Salisbury Wittshire SP1 3TB Name of chief executive or names of senior staff members {Optional information) Senior Staff - Mrs S Mccrum and Mrs K Belbin Exemptions from disclosure Reason for non-disclosure of key personnel details Not applicable Other o tional information Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the char trustees Signaturels) Full name{s) Position le.g. Secretary, Chair. etc) J.4 6A(IA Lcc Dale |**HUMPTY DUMPTY PLAYSCHOOL (ANDOVER)**|**HUMPTY DUMPTY PLAYSCHOOL (ANDOVER)**|**HUMPTY DUMPTY PLAYSCHOOL (ANDOVER)**|**Charity No**
**(if any)**|1064547|| |---|---|---|---|---|---| |Annual accounts for theperiod|||||| |**Period start date**|01/08/2019|**To**|**Period end**
**date**|31/07/2020|| ## **Section A Statement of financial activities** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---| |365|-|-|365|50| |168,208|-|-|168,208|168,946| |1,958|-|-|1,958|3,771| |87|-||87|271| |9,568|-|-|9,568|-| |-|-|-|-|-| |180,186|-|-|180,186|173,038| ## **Recommended categories by activity** ## **Incoming resources (Note 3)** ## **Income and endowments from:** Donations and legacies Charitable activities Other trading activities Investments Separate material item of income Other _**Total**_ **Resources expended (Note 6) Expenditure on:** Raising funds Charitable activities Separate material item of expense Other _**Total**_ |Raising funds
Charitable activities
Separate material item of expense
Other
Net gains/(losses) on investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of funds:_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|43|-|-|43|222| |---|---|---|---|---|---| ||22,227|-|-|22,227|28,346| ||154,322|-|-|154,322|162,475| ||5,195|-|-|5,195|4,995| ||181,787|-|-|181,787|196,038| ||||||| ||1,601
-|-|-|1,601
-|23,000
-| ||-|-|-|-|-| ||1,601
-|-|-|1,601
-|23,000
-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||1,601
-|-|-|1,601
-|23,000
-| ||||||| ||53,004|-|-|53,004|76,004| ||51,403|-|-|51,403|53,004| 10 Section B Balance sheet Restricted income funds Unrestricted funds Endowment Total this funds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 151 (Note 14) (Note 16) {Note 171 Total fixed assets 295 295 1,525 295 295 1,525 Current assets stocks (Note 181 Debtors (Note 19} Investments (Note 17.4) Cash at bank and in hand (Note 241 Total current assets 1,594 10.179 45.255 1,594 10.179 45.255 57.028 2,630 35,129 18,737 56,496 57,028 Creditors: amounts falling due within one year (Note 201 5.920 5,920 5.017 Net current assets/(liabilitiesJ 51,108 51,108 51,479 Total a￿ets less current liabilitie5 53.004 Creditors: amounts falling due after one year (Note 201 Provisions for liabilities Total net assets or liabilities 51,403 51,403 53.004 Funds of the Charity Endowment funds (Note 27} Restricted income funds (Note 271 Unrestricted funds Revaluation reserve 51,403 51,403 53,004 Total funds 51.403 51,403 53.004 Signed by one or bNo trusteès on behalf of all the trustees Date of approval ddlmml SvJnalure Print Name ,SALA+i 11 **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* ✓ 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of - • and with* ✓ 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 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 _**Reserves held, with cash invested and all places filled in**_ support the conclusion that the charity is a _**playschool for year commencing 01/08/2020. The new Chair**_ going concern; _**requested a 5 year plan, which has now been completed, showing the ongoing viability/going concern of the pre-school. The 5 year plan has been reviewed and approved by the board.**_ Disclosure of any uncertainties that make the _**Not applicable**_ 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. _**Not applicable**_ 12 ## **Section C Notes to the accounts** ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note ( ) |Yes*
No*|✓|* -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*|✓|* -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.**_ 13 **Section C Notes to the accounts** ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* ✓ * -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.**_ 14 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change 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** _**Adjustments:**_ ## **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** 15 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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.
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.
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.
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| 16 ## **Section C Notes to the accounts (cont)** |**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of the| |---|---| |**facilities**|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.| |**Support costs**|The charity has incurred expenditure on support costs.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.| |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |**royalties and dividends**|be measured reliably.| |**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and| |**subscriptions**|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**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| ||year.| |Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| |Yes
No
N/a||| |✓|✓|✓| 17 **Section C Notes to the accounts (cont)** ## **2.3 EXPENDITURE AND LIABILITIES** |**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
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**
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.
**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.
**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.
**Liability recognition**
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.
**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 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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| ||Yes
No
N/a||| ||✓|✓|✓| 18 **Section C Notes to the accounts (cont)** ## **2.4 ASSETS** |£100
**Intangible fixed assets**
**Heritage assets**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
**Investments**
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.
They are valued at cost.
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
They are valued at cost.
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.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|£100|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| |||Yes
No
N/a||| |||✓|✓|✓| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 19 **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**| |---|---|---|---|---|---|---| |**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations and gifts|151|-|-|151|50| ||GiftAid|214|-|-|214|-| ||Legacies|-|-|-|-|-| ||Generalgrants provided by government/othercharities|-|-|-|-|-| ||Membership subscriptions and sponsorships which are in
substance donations|-|-|-|-|| ||Donated goods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|365|-|-|365|50| |||||||| ||Hampshire County Council Fees|145,791|-|-|145,791|134,705| ||FeeIncome|21,732|-|-|21,732|31,883| ||Special Needs/EYPP Income|523|-|-|523|2,046| ||Starter Pack Income|162|-|-|162|312| ||**Total**|168,208|-|-|168,208|168,946| |||||||| ||Fundraising
|1,337|-|-|1,337|2,981| ||Photographs|-|-|-|-|216| ||T-Shirts and Sweatshirts etc|413|-|-|413|574| ||Other|208|-|-|208|-| ||**Total**|1,958|-|-|1,958|3,771| |||||||| ||Interestincome|87|-|-|87|271| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|87|-|-|87|271| |||||||| ||CJRS Grant|9,568|-|-|9,568|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|9,568|-|-|9,568|-| |||||||| ||Conversionofendowmentfundsintoincome|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held for
charity's ownuse|-|-|-|-|-| ||Gainondisposalofa programmerelatedinvestment|-|-|-|-|-| ||Royalties from the exploitation of intellectual property
rights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**TOTAL INCOME**||180,186|-|-|180,186|173,038| |**Other information:**||||||| |**All income in the prior year was unrestricted except for: (please provide**
**description and amounts)**||Not applicable||||| |**Where any endowment fund is converted into income in the reporting**
**period, please give the reason for the conversion.**||||||| |||Not applicable||||| |||||||| |**Within the income items above the following items are material: (please**
**disclose the nature, amount and any prior year amounts)**||Not applicable||||| ||||||| |---|---|---|---|---|---| |**TOTAL INCOME**|180,186|-|-|180,186|173,038| |**Other information:**|||||| |**All income in the prior year was unrestricted except for: (please provide**|||||| |**description and amounts)**|Not applicable||||| |**Where any endowment fund is converted into income in the reporting**|||||| |**period, please give the reason for the conversion.**|Not applicable||||| |**Within the income items above the following items are material: (please**|||||| |**disclose the nature, amount and any prior year amounts)**|Not applicable||||| 20 **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**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Coronavirus JobRetentionScheme Grant|9,568|-| |||-|-| |||-|-| |||-|-| ||**Total**|9,568|-| _**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.**_ 21 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**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.**|||| ||||| ||||| ||||| 22 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Note 6**|**Analysis of expenditure**|||||| |---|---|---|---|---|---|---| |**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes and
social lotteries|||||| ||Staging fundraising events|43|||43|222| ||Fundraising agents|||||| ||Operating charity shops|||||| ||Operating a trading company
undertaking non-charitable trading
activity|||||| ||Advertising, marketing, direct mail and
publicity|-|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|| ||Portfolio management costs|-|-|-|-|-| ||
Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|43|
-|-|43|222| |||||||| ||Education|7,950|-|-|7,950|11,811| ||Premises|4,857|-|-|4,857|6,179| ||Administration|5,832|-|-|5,832|6,294| ||Other staff costs|3,588|-|-|3,588|4,062| 23 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis of expenditure**|||||| |---|---|---|---|---|---| |**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| |**Total expenditure on charitable**
**activities**|22,227|-|-|22,227|28,346| 24 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |||||**Restricted**|||| |---|---|---|---|---|---|---|---| ||||**Unrestricted**|
**income**|**Endowment**||| ||||**funds**|**funds**|**funds**|**Total funds**|**Prior year**| |||**Analysis**||||**£**|**£**| |**Separate material**|Staff costs||154,322|-|-|154,322|162,475| |**item of expense**|||||||| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total**||154,322|-|-|154,322|162,475| |**Other**|||||||| |**Other**|||||| |---|---|---|---|---|---| ||Trustees expenses|73|- -|73|41| ||Professional fees|4,970|- -|4,970|4,014| ||Sundry expenses|152|- -|152|750| ||Bad debt expense|-|- -|-|190| |||-|- -|-|-| ||**Total other expenditure**|5,195|- -|5,195|4,995| ||||||| |**TOTAL EXPENDITURE**||181,787|-
-|181,787|196,038| ## **Other information:** ## **Analysis of expenditure on charitable activities** |**Activity or**
**programme**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |Activity 1
Activity2|Provisionofplay school facilities & education|||22,227|28,346| ||||||| |Other|||||| |**Total**|||||| **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)** 25 **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**|-|-| 26 **Section C Notes to the accounts (cont)** **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**|-|-| 27 **Section C Notes to the accounts (cont)** ## **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.**_ 28 **Section C Notes to the accounts (cont)** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||1,170|1170| |||| |||| |||| 29 **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**
**£**| |---|---|---| ||148,270|155,639| ||3,954|4,515| ||2,098|2,321| ||-|-| ||154,322|162,475| **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** ## **TRUE** |**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**|| ||£38,886| |**The parts of the charity in which the**
**employees work**
**11.2 Average head count in the year**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|-|-| ||**Charitable Activities**|10|9| 30 ## **Section C Notes to the accounts (cont)** |**otes to the accounts**||**(cont)**| |---|---|---| |**Governance**|-|-| |**Other**|-|-| |**Total**|10|9| **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** 31 **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 £2,098 the SOFA as an expense Please explain the basis for allocating Not applicable 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** 32 ## **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**| |---|---|---|---|---| |Activityorproject 1|||**£**|**£**| |Activityorproject 2|||-|-| |Activityorproject 3|||-|-| |Activityorproject 4|||-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **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._**|**_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._**|_Yes_|_Please provide_
_details of charity's_
_URL._| |---|---|---|---| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**| ||||-| ||||-| 33 **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** |At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|36,605|36,605| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|36,605|36,605| ## **14.2 Depreciation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|SL|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---|---| |||||3 & 4years||| ||- - - 35,080 35,080
- - - - -
- - - 1,230 1,230
- - - - -
- - - - -
- - - 36,310 36,310
- - - 1,525 1,525
- - - 295 295|||||| ||-|-|-|1,525|1,525|| ||-|-|-|295|295|| 34 **Section C Notes to the accounts (cont)** The total depreciation charge of £1,230 for the year has been reduced to £964 in the SoFA by the release of funds received to assist with the purchase of outdoor play equipment. 35 ## **Section C Notes to the accounts (cont)** ## **14.4 Impairment** **Not applicable** _**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.**_ **Not applicable** ## **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs,**_ **Not applicable** _**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 =_ 36 **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the end of
the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -

- - - -||||| ||-|-|-|-|| ||
-|-|-|-|| 37 **Section C Notes to the accounts (cont)** ## **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.**_ 38 **Section C Notes to the accounts (cont)** _**(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._ 39 **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** ## _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **(i) Explain the nature and scale of heritage assets held.** **(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| 40 **Section C Notes to the accounts (cont)** ## **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** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of 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.** 41 **Section C Notes to the accounts (cont)** **(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** ||**2018**|**2017**|**2016**|**2015**|**2014**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**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**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| 42 **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)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***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 Other investments** **Total** |||| |---|---|---| |**Fair value at year end**|**Cost less impairment**|| |**£**|**£**|| |-|-|| |-|-|| |-|-|| |-|-|| |-|-|| |-|-|| 43 ## **Section C Notes to the accounts (cont)** **Grand total (Fair value at year end+Cost less impairment)** ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity** **(ii) Name or independent valuer, if applicable, and relevant qualifications** **(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds** **(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**
**Other investments**
**Total**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||10,179|35,129| ||-|-| ||-|-| ||-|-| ||10,179|35,129| |||| ## **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** **This year £ Last year £** _**Description**_ **Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided th t h ti d t b i ifi t**_ 44 |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---| |**_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**
**Amounts payable within 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**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.**|||| ||||| ||||| ||**_Total_**||| ||||| ||**_Description_**|**This year £**|**Last year £**| ||||| ||||| ||||| ||**_Total_**||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| 45 **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**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| 46 **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** None 47 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||40|
540| ||1,554|
2,090| ||0|
0| ||1,594|
2,630| ## _**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)** |**Total**
**Prepayments and accrued income**
**Other debtors**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| 48 **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**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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**
**£**| ||-|-|-|-| ||-|-|-|-| ||2,124|731|-|-| ||-|-|-|-| ||3,119|3,298|-|-| ||616|988|-|-| ||61|-|-|-| ||5,920|5,017|-|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ _**Donations for equipment purchased in following accounting year and deposits for new children to be offset again first fees.**_ |**_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**
**£**| |---|---|---| ||1,798|1,996| ||1,605|2,006| ||- 1,784|- 2,204| ||1,619|1,798| 49 **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.** 50 **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 conitions related to its pledge should be given here.** _£10,179 is held on a 95 day notice account. The money can easily be accessed if needed. It is used to earn additional funds for the playschool._ _Not applicable_ 51 **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.** |**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** 52 **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||35,255|8,737| ||10,000|10,000| ||-|-| ||45,255|18,737| 53 ## **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.** Debtors relate to the number of hours spent by children, at the playschool. The individual debtors are all small, they are monitored regularly; the trustees do not believe that there is a credit risk. Cash flow is monitored, with review of monthly management accounts against annual budget. The Playschool has cash reserves and therefore the trustees believe that the there is a low liquidity risk. The cash on deposit is held on in a 95 day notice account; interest rates are 0.15%; the trustees believe that there is minimal market risk. **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.** Not applicable 54 ## **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** Not applicable **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** 55 ## **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**_ |**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**
**£**| |---|---|---|---|---|---|---|---|---| |General PurposeFund|U|Day to dayrunning ofthe charity|27,780|180,186|- 181,787|- 1,958|-|24,221| |RedundancyReserveFund|U|Reserveincase ofstaff redundancy|25,224|-|-|1,958|-|27,182| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||53,004|180,186|- 181,787|-|-|51,403| 56 ## **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**_ |**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**
**£**| |---|---|---|---|---|---|---|---|---| |General PurposeFund|U|Day to dayrunning ofthe charity|48,352|173,038|- 196,038|2,428|-|27,780| |RedundancyReserveFund|U|Reserveincase ofstaff redundancy|27,652|-|-|- 2,428|-|25,224| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||76,004|173,038|- 196,038|-|-|53,004| 57 **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,**
**legalpower for its conversion**|**Amount**
| |---|---|---| |Between unrestricted and
restricted funds|During the year the following movements were made within the
unrestricted reserves in respect of an increase in the redundancy
reserve.|£1,958| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** **Planned use Purpose of the designation Amount** 58 ## **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)** **TRUE** _**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**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**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".**_ |**_"False"._**||| |---|---|---| |**No trustee expenses have been incurred (True or False)**||**_FALSE_**| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify): DBS Checks**|**£73**|**£41**| 59 |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---| ||||| ||||| ||**TOTAL**||| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ||**4**||| ## **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.**_ |**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**|| ||||||||| |**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.**_ 60 **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.** As at 31 July 2020 the charity has committed to make future payments under an operating lease of £4,738. 61