##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|Mote 2
2.2 INCOME|Accounting
poficiee|||30Sept|30Sept|2022|
|---|---|---|---|---|---|---|
|Th/s s/endsrd
I'/sl ofaccount'ng policies hes been sppfad by gm charity sacs/2 forthorn lkvwd "No"ar Y//sl
Nmwe e
diihrent orsddigonsl pc/hy /ws been sdop/sd
gwn mo is defwhd/n
me bcx below.|||||||
|Recognmon ofIncome|These sra induded
In the Statement ofFlnanchl AclvRss (SOFA) when:
~
the charily becomes angled lohe resoumes;||||||
||Itis mom likely than not that he busteas wll receive the resources; and
~
the monehry
value can bs measured
with s tlicient reliahlity.||||||
|Ofbwttlng|There hes been no dhetbng
ofassets and liabiliTies, ar Income and expanses
permitted
by the FRS1025ORP or FRS102.
unless|ISO/lied|w Yea
v'|No||hya|
|Granh and donagons|Grants and donations are only induded
in the SOFA when the general Income
recognition
oileria ara met
(510to512FRS102SORP).||Yss|Nc||N/a|
||In the case cfperl'onnence
related grsnh, income must only bs rerognissd
lo the axhnt
that the charily hes presided the specilied goods orservices as enlgement
to the grant
only occurs whwi the performance
slated conditions ars met (5.10 FRS102SORP).
Legacies are induded
inhe SOFA when receipt is probable, that is, when there hes
been grant olprohae, the executors have established hat hwe are sulficient assets in
ths estate end any conditions ethched tohe legacy me alber within the conbol ofthe
charily or have been mst||Yes|No||N/s|
|Govmnment
grants|The charity hss received government
grarris in the Ieporbng
pwiod snd recognised
in en
appropriate
manner list methces liam wlh the expendilu/s
anwirds which itsy ere
intended to contribute||Yss|No||N/a|
|Tax reclaims on
donagone
snd gms|Gilt Aid receivable
ls induded
in income when mwe isa valid dedaralon
I/om ths
donor.
Any Gift/ud
amount
accus/ed
on edonelon
is considemd to be pert ofthat gill
end ls treated as an addition tohe swns fund ashe iniTiel donabon
unless he donor or
the terms ofhe appeal have specked otherwise.||Yss|No||N/a|
|Contractual
inceme and
perfonnance
misled
grsnh|This is only induded
in the SoFAonce the charily hss provided
Ihe related goods or
services or met the pertormancs
relatml ccndlfions.||es|No|N/a||
|Donated goods|Donated goods are measured
etfair value ghe amount for whim/
the assai could be
exchanged)
unless impradlcal
to doso.||Yes|No|N/a||
||The costofany stock olgoods donated tbr dist/ibulon
lo benscdarias
is deemed tobe
Ihe fair value ofthose gifts stthe lme oftheir mceipt end they sre ncognisod
on nmeipt
In the Isporfing
period
in which the stocks me distributed,
they ara recognised essn
expense atthe csnylng
amount cfhe skwks at distrlbuficn.||||||
||Donated goods for resale ara measured
atfair value on inithl recognilon,
which ls the
expechd proceeds from sale lese the expected wwta ofsale, and nxmgnised
In 'Income
fmm ogler trading aclvgles'
with the comwpondlng
slack recognised
in the balance
sheet
On Its sale Ihe value ofstock ischarged against 'Income fmm other trading
sctlvkes' and he proceeds fmm sale ers also nxognhed
as 'Income
from other trading
sctli/glee
.||||||
||Goods donated for on-going use by the charity are recognised asbogibis fixed assets
ard induded
in Ihe SoFAas Incoming
resounws
when nxwlvable.||||||
||Gills in kind for use by the charity a/s induded
in the SoFAes income fnim donalons
when Iocolveblhx||||||
|Dolultsd aonricss ssd
facllikee|Donated services end facililas mo induded
inhe SOFAwhen recehmd etme value of
the glt tohe charity provided tha value ofthe glt can be measunxl
ralably.||Yes|No|N/a||
||Donated services and fecllkes that are consumed
Immediately
are recognised aa
income wllh an equivalent
amount iemgnlsed as en expense under the eppmprlate
heeding
in 5/e SOFA.||||||
|Support costs|The charit hes Incurred expenditure
on suppon costs.||||||
|Volunteer
help|The value cfany volurriery
help received is nol Indudad
in Ole accounts but isdesoibsd
in ths Iruslees' annual report||Yes
v'|No|N/e||
|Income fnsn interest,
~oyakise and dividends|This is induded
in the accounts when receipt is probable and the amount remlvabls
can
be measured
reliably.||||||
|income born membership
subscrlptlons|Membership
subscrlptions
received
in Ihe nature ofa gilt ere recognised
in Donations
and Legadss.||||||
||||ee|No|N/a||
|||||Membemhip
subscriptions
which gives a nlember me right to buy services or other|||||
|---|---|---|---|---|---|---|---|---|
|||||banelits are recognised $$Income earned
from the prorislon ofgocds and senrices|es||||
|||||income from charitable acmbles.|||||
|Settlerhsht
claims|oflesilrshce|||Insumnce
delms are only inmuded
In the SoFAwhen me general income recognition
mfierla sre met (5.10to5.12FRS1025 ORP) end me included es an item ofother
income
in the SoFA||Yes|No|N/a|
|Immslment
tosses||gains and||This indudas
any reslbed or unrealism! gains or losses an the sale ofinvasbnants
and
sny gain orloss nwulting
from revaluing
investments
to market value stthe end ofgie||Yes|No|N/a|
|||||treat.|||||
|2.3EXPENDITURE||||AND LIABILITIES|||||
|Mablfity mcogntgon||||Llabgldes are recognised where
it is more likely than not that thws iss legal or||Yes|No|N/a|
|||||mnstrucliva
obligation
commfifing
the charity to psy out nmourmm
and the amount|ofme||||
|||||obfigatlon can be measured
with reasonable
certmnty.|||||
|cosm||||Support costs have been agocatsd between govemsrme
ccsm end other support
Governance costs comprise all costs involving
public accountsbfifiy
ofme chsrfiy and Its
compliance
with regulabon
and good pramlca.||mCOG|||
|||||support cosw Include central funmions
and have been allocated m ec6vily cost||Yes|No|N/e|
|||||categories on a basis consistent
with the use ofrasounws,
sg allocating
property mats
by lloor ames, or per capita, staff costs by the time spent and other cosh by meir usage.||||v'|
|||||Where tha charily gives agrant with condifions for 5$ payment
being a spscfim level of||m|No|N/a|
|||||service oroutput tobe provided,
such grants sre only nxmgnised
in the SoFA orms|the||||
|||||recipient ofthe grant hes pnmded
the spaoiliad service or output|||||
|Grants payable wghout
perfoneshcs
condNohs||||Where there are no condgons
attaching
m the grant that enables fiie donor charity
realist'wally
avoid tha commitmsnt, a liebiliiy for the fufi funding
obligsfion must be
ISCOghisCd.|to||||
|||||||Ysa|No|N/a|
|Redundancy|||cost|The charity made no redundancy
paymerds
during the reporbng
Paricd.|||||
|Deferred income||||No material
item ofdafensd income has been Induded
In Ihe aawunls.||Yes|No|N/a|
|||||The charity has creditors which are measured
at ssgement
amounts less eny bade|||||
|||||discounts|||||
|Provisions|forgablli5es|||A liabfifiy ls measured
on recognition at ils hbtorhal
cost and then subssquardly
measured
at the bast asfimats ofths amount
required to same the obliga6on stms||Yea|No|N/a|
|||||isporbiig date|||||
|Basicfinancial
instruments||||The oharily accounts forbasic financiel
insbumsnls
on iniTial recogniTion as par
paragraph
10.7FRS102SORP. Subsequent
measurement
Isas per paragraphs
11.17
to11.19,FRS102SORP.||Yes|No|N/s|
|2.4ASSETS|||||||||
|Tangible fixed assets for||||These are capitalised
iflhay can be used for more then one par, snd cCwt atleast|||||
|use by ahsrity||||||Yes|No|N/a|
|||||They ere valued stcosk|||||
|||||The deprametion
nasa and methods
used are disdosad
in nots 9.2.|||||
|Intangible|fixed hassle|||Ths charily hss intangible
fixed assets, that is, non-monetary
assets that do not have||Yes|No|N/a|
|||||physical substance
but sre Idenmlable
end are controlled
by fim charily through
custody
or legal rigMS. The smortisebon
rstas snd methods
used ms disdosed
in note 9.5||U?2|||
|||||The/ als valued st cost.|||||
|Hergage assets||||The charity has heritag assets, that is, non-monetary
assets wfih hlsmrlc,
arlisfic,|||||
|||||sdentiTic, techndogical,
geophysical
or environmental
qualiTias thai era held
snd|||||
|||||maintained
prinmpelly
for their contribu6on
to knowledge
snd culture.
The deprecia6on|||||
|||||rates and methods
used esdisdored
in note 9.0.14.|||||
|||||||Yes|No|N/a|
|||||They srs valued atcost|||||
|Invesbnenls||||Fixed asset invastmsnts
in quoted shares, traded bands and Smiler invaslmants
are|||||
|||||valued st initially st cost end subsequently
atfair value (their market value) at the year||Yea|No|N/s|
|||||end. The same treatment
is applied to unlisted
Invastmsnls
unless fair value cannot be|||||
|||||measured
reliably
in which casa it ls measured stcast less impairment.|||||
|||||Investments
hald for resale or pending
their sets and cash and cash equivalents
wfih a||Yes|No|N/a|
|||||maturity date ofless than 1 year are treated as current asset invsstmanm|||||
|Stocks and||work in||Skxfim held forsale as part of non-charitable
trade sre measured
atme lawar orcostor nst||Yes|No|N/s|
|Ihcgmss||||reafisable value.|||||
|||||Goods orservices pmvidad es part ofacharitabl
acfirity am measured
at net reeliseble value||Yes|No|N/e|
|||||based on the service potenbal
provided
by fiems ofstock.|||||
|||||||Yes|No|N/a|
|Note 3||||Analysis|Analysis|Analysis|of|income|income||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||Restricted||||||
||||||||||||Unreetnmed||income|Endowment|||||
||||||||||||funds||funds|funds|Tuel funds||Prtoryenr||
|||||||Ana||sis|||||||8||5||
|Donations||Donations||and||ilts|||||321394||||321,394||291,521||
|and legacies|||||||||||21,385||||21|385|12|500|
||||||||||||93,028||||93,028||60|314|
|||General|grants provided||||||by government/other||||||||||
|||charities|||||||||||||||37,769||
|||Membership|||subscriplions||||and sponsorships||||||||||
|||which am||in|substance|||donations|||||||||||
|||Donated|goods,|||facilities|||and services||||||||||
|||Other|||||||||||||||||
|||||||||||Total|435,807||||435,807||402,|103|
|Charitable
activities:||Fundraising|||Acbvities||||||15|194|||15,194||4,269||
|||Other|||||||||||||||||
|||||||||||Total|15,194||||15|194|4|269|
|Other trading||Shop Sales|||||||||||||||||
|actlvltlest|||||||||||28|988|||28|988|19322||
|||CaM Sales|||||||||4|089|||4|089|7|604|
|||Other|||||||||||||||||
|||||||||||Total|33,077||||33|077|26|926|
|Income from||Internet|income|||||||||78||||78||100|
|Investments:||Dividend|income||||||||||||||||
|||Rental and|||leasin||income||||||||||||
|||Other|||||||||||||||||
|||||||||||Total||78||||78||100|
|Separate|||||||||||||||||||
|material|item||||||||||||||||||
|ofincome:|||||||||||||||||||
|||||||||||Tobtt|||||||||
|Other.||Conversion|||ofendowment||||funds|into income|||||||||
|||Gain on|disposal|||ofatangible fixed asset|||||||||||||
|||held for|chanty's|||own use|||||||||||||
|||Gain on|disposal|||ofa programme||||related|||||||||
|||Ihusnthleht|||||||||||||||||
|||Royalties||from the|||exploitation of|||intefiemual|||||||||
|||propshy|hghts||||||||||||||||
|||||||||||Total|||||||||
|TOTALINCOME|||||||||||484|156|||484|156|433|398|
|Government
Government
Government
Other|grant
grant
grant|1
2
3|Northern
Wellin
HMRC|Description
ton Borou
h Council Business Grant
borou
h Borou
h Council Business Grant
Job Retention Scheme Grant|This year
5|Last year
5
10000
10000
11,550|
|---|---|---|---|---|---|---|
|||||Total||31,550|
||||Analysis ofexpenditure|Analysis ofexpenditure|Analysis ofexpenditure|Analysis ofexpenditure|Analysis ofexpenditure||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||ncclriclcd|||||||
|||||||||||||lhreslrimcd||Income|Endow|meet|||||
|||||||||||||funds||funds|funds||Tclsl funds||Prioryccr||
||||||||Ana|sis|||||||||6||6||
|Expenditure||on|Incurred seeking donafions||||||||||||||8|504|6|879|
|raising funds:|||Incurred seeking legades||||||||||||||||||
||||Incurred seeking grants||||||||||||||||||
||||Operating
membemhip|schemes and||||social lotteries|||||||||||||
||||Staging fundraising
events|||||||||4942|||||4|942||966|
||||Fudraising
agents||||||||||||||||||
||||Operating
caffi|||||||||7767|||||7|767|5|996|
||||Operating a trading
company|||undsriaking|||non-charitable||trading||||||||||
||||acbvity||||||||||||||||||
||||Adverfising,
marketing,|direct||mail and publicity|||||||||||||||
||||||||||||||35|||||35|||
||||Start up costs incurred|in|generating|||new|source|offuture|income||||||||||
||||Database development|cosh|||||||||||||||||
||||Other trading acbvibes||||||||||||||||||
||||Investmant
management||ccats:||||||||||||||||
||||Porffolio m8ns
ament costs||||||||||||||||||
||||Cost ofobtaining
investment|||advice|||||||||||||||
||||Invesbnent
administration||costs||||||||||||||||
||||Intebemual
property
licencing|||costs|||||||||||||||
||||Rent collecfion, property||repaim and|||maintenance||charges|||||||||||
||||Total expenditure
on raising||||funds|||||21,248|||||21,248||13,841||
|Expenditure||on|Rent cogsctlon, property||repaim and|||maintenance||charges||37|861||||37|861|28|966|
|charitable
activiTies|||Human
Resources Costs|||||||||196|500||||196|500|161|688|
||||Vetenary and animal welfare|||costs||||||78255|||||78|255|76|088|
||||Equipmsnt
Hire||||||||||||||||||
||||Total expenditure
on charitable
activities|||||||||312,616|||||312616||266|742|
|Separate
material|item|of|Governance
Costs
Consufiancy|||||||||2,882|||||2|882|2|954|
|expense|||Legal|||||||||1|080||||1|080|1|382|
||||Staff training|||||||||||||||230|||
||||Total|||||||||4,192|||||4,|192|4,336||
|Other|||||||||||||||||||||
||||Li ht& Heat|||||||||34|360||||34|360|23|535|
||||Tele hone &Stabone|||||||||6481|||||6|481|4|065|
||||Insurance|||||||||3|945||||3|945|1|908|
||||Cleani|||||||||5|839||||5|639|4|636|
||||Sank Cha
as &Subscri||Sons|||||||3|252||||3|252|2|714|
||||Com
uter costs||||||||||397|||||397|1|388|
||||General|||||||||||||||60|||
||||Ds reoatlon|||||||||43|629||||43|629|52|413|
||||Profit snd loss on sale of||fixed||assels||||||||||||2|311|
||||Total other expenditure|||||||||97,762|||||97,782||93,023||
|TOTAL EXPENDITURE||||||||||||438|818||||435|818|377|842|
|Nose 19
Debtors and prapayments|
|---|
|please complete this note lfthe chartty has any|
|debtors orprupaymentb|
|19.1
Analysis ofdebtom|
|VAT Refund Due|
|Prupaymenls
and accrued income|
|6th Aid|
|Total|
|This|year|Last|year|
|---|---|---|---|
||8,473||4,080|
||1,694||2,523|
||1,299||12,500|
||11,466||19,10|
##
|Note|24|Cash|at bank and In hand|||||
|---|---|---|---|---|---|---|---|
|||||||This year|Last year|
|||||||6|6|
|Short|tenn cash Investments||(less than 3months|rnaturily|date)|||
|Short|tenn deposks|||||||
|Cash|at bank and on|hand||||465,897|358,619|
|Other||||||||
|Total||||||465,897|358,619|
|Note 27|Note 27|Che|funds|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|27.1Dslsge ofmaterial funds|||held and movements|during the CURRENT reporting||period||||||||
|pfesss
hefow
*Rapt|dive deeds ofthe movemsnhr
ofmateriel Indmdvaf
funds In Ihe reponrny pwfod myslhar
should mconcye lo Tmal hmds'in
the hafence sheer.
PE-pwmenent
endowment
fuurhu EE- mpsndyde~funds; R - rsscrhled income||||||unh a Imfsncfny
funds, Indudlny|||tlyme Ibr lyfhsr fundst
The Tolsf funds' yyme
speohl Irusts, afthe chsdrpl and U- unreeulcanf||||
|fund's||||||||||||||
|||||||Fund|||||||Fuss|
||||Type PE, EE
Ror UR"
Purpose end Reslrlcgons|||balsams
blnoym
folweul||blconls|ESPSIIO lulls||Transfers|Gains and
lnesm|balances
canted
forward|
|Fund names||||||8||8||8|8|8|8|
|Gennsl|Unmslricled|Reserve|UR|||I 059 589||484158 -||435 18|||I 107908|
||||||Total Funds|1,059,559||484,156 -||435,818|||1,107,908|
|
Oeiow shored rscondl|
Oeiow shored rscondl|e to Total fu|nds' ln the blenace shee|nds' ln the blenace shee|t.|t.|t.||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|*Keyr PE-permsmuu||endowmwu|fundal EE- aupenrgbie||endowmenf|||funds; R - restricted Income||funds, including||specbl armta, Olthe|||cfmlnpl and U-||
|slrlctod|fmlde||||||||||||||||
||||||||||Fund|||||||Fund|
||||||||||balances|||||||belannes|
|Fund names
Government||TVpe PE, EE
RorUR*||Purpose||and|Restrictions||brought
forwanl
f|Incosle
f|Eupeadlbno
f||Tmnsfma
f||Gains end
losses|carried
fonulld
f|
||Grant CJRS||Staff|s||||||11550||11550|||||
|Neutwin
Donation|||Funds|Renlued|for Noun|||||7500|||||||
|Unreslricied|Funds|UR|Gunnel|Cherilehle||Pu|oeee||1 004113|433398||377942||||I 059589|
|||||||||Total Funds|1,004,113|452,448||396,992||||1,059,569|
##
##
##
##
##
|Mote 2
2.2 INCOME|Accounting
poficiee|||30Sept|30Sept|2022|
|---|---|---|---|---|---|---|
|Th/s s/endsrd
I'/sl ofaccount'ng policies hes been sppfad by gm charity sacs/2 forthorn lkvwd "No"ar Y//sl
Nmwe e
diihrent orsddigonsl pc/hy /ws been sdop/sd
gwn mo is defwhd/n
me bcx below.|||||||
|Recognmon ofIncome|These sra induded
In the Statement ofFlnanchl AclvRss (SOFA) when:
~
the charily becomes angled lohe resoumes;||||||
||Itis mom likely than not that he busteas wll receive the resources; and
~
the monehry
value can bs measured
with s tlicient reliahlity.||||||
|Ofbwttlng|There hes been no dhetbng
ofassets and liabiliTies, ar Income and expanses
permitted
by the FRS1025ORP or FRS102.
unless|ISO/lied|w Yea
v'|No||hya|
|Granh and donagons|Grants and donations are only induded
in the SOFA when the general Income
recognition
oileria ara met
(510to512FRS102SORP).||Yss|Nc||N/a|
||In the case cfperl'onnence
related grsnh, income must only bs rerognissd
lo the axhnt
that the charily hes presided the specilied goods orservices as enlgement
to the grant
only occurs whwi the performance
slated conditions ars met (5.10 FRS102SORP).
Legacies are induded
inhe SOFA when receipt is probable, that is, when there hes
been grant olprohae, the executors have established hat hwe are sulficient assets in
ths estate end any conditions ethched tohe legacy me alber within the conbol ofthe
charily or have been mst||Yes|No||N/s|
|Govmnment
grants|The charity hss received government
grarris in the Ieporbng
pwiod snd recognised
in en
appropriate
manner list methces liam wlh the expendilu/s
anwirds which itsy ere
intended to contribute||Yss|No||N/a|
|Tax reclaims on
donagone
snd gms|Gilt Aid receivable
ls induded
in income when mwe isa valid dedaralon
I/om ths
donor.
Any Gift/ud
amount
accus/ed
on edonelon
is considemd to be pert ofthat gill
end ls treated as an addition tohe swns fund ashe iniTiel donabon
unless he donor or
the terms ofhe appeal have specked otherwise.||Yss|No||N/a|
|Contractual
inceme and
perfonnance
misled
grsnh|This is only induded
in the SoFAonce the charily hss provided
Ihe related goods or
services or met the pertormancs
relatml ccndlfions.||es|No|N/a||
|Donated goods|Donated goods are measured
etfair value ghe amount for whim/
the assai could be
exchanged)
unless impradlcal
to doso.||Yes|No|N/a||
||The costofany stock olgoods donated tbr dist/ibulon
lo benscdarias
is deemed tobe
Ihe fair value ofthose gifts stthe lme oftheir mceipt end they sre ncognisod
on nmeipt
In the Isporfing
period
in which the stocks me distributed,
they ara recognised essn
expense atthe csnylng
amount cfhe skwks at distrlbuficn.||||||
||Donated goods for resale ara measured
atfair value on inithl recognilon,
which ls the
expechd proceeds from sale lese the expected wwta ofsale, and nxmgnised
In 'Income
fmm ogler trading aclvgles'
with the comwpondlng
slack recognised
in the balance
sheet
On Its sale Ihe value ofstock ischarged against 'Income fmm other trading
sctlvkes' and he proceeds fmm sale ers also nxognhed
as 'Income
from other trading
sctli/glee
.||||||
||Goods donated for on-going use by the charity are recognised asbogibis fixed assets
ard induded
in Ihe SoFAas Incoming
resounws
when nxwlvable.||||||
||Gills in kind for use by the charity a/s induded
in the SoFAes income fnim donalons
when Iocolveblhx||||||
|Dolultsd aonricss ssd
facllikee|Donated services end facililas mo induded
inhe SOFAwhen recehmd etme value of
the glt tohe charity provided tha value ofthe glt can be measunxl
ralably.||Yes|No|N/a||
||Donated services and fecllkes that are consumed
Immediately
are recognised aa
income wllh an equivalent
amount iemgnlsed as en expense under the eppmprlate
heeding
in 5/e SOFA.||||||
|Support costs|The charit hes Incurred expenditure
on suppon costs.||||||
|Volunteer
help|The value cfany volurriery
help received is nol Indudad
in Ole accounts but isdesoibsd
in ths Iruslees' annual report||Yes
v'|No|N/e||
|Income fnsn interest,
~oyakise and dividends|This is induded
in the accounts when receipt is probable and the amount remlvabls
can
be measured
reliably.||||||
|income born membership
subscrlptlons|Membership
subscrlptions
received
in Ihe nature ofa gilt ere recognised
in Donations
and Legadss.||||||
||||ee|No|N/a||
|||||Membemhip
subscriptions
which gives a nlember me right to buy services or other|||||
|---|---|---|---|---|---|---|---|---|
|||||banelits are recognised $$Income earned
from the prorislon ofgocds and senrices|es||||
|||||income from charitable acmbles.|||||
|Settlerhsht
claims|oflesilrshce|||Insumnce
delms are only inmuded
In the SoFAwhen me general income recognition
mfierla sre met (5.10to5.12FRS1025 ORP) end me included es an item ofother
income
in the SoFA||Yes|No|N/a|
|Immslment
tosses||gains and||This indudas
any reslbed or unrealism! gains or losses an the sale ofinvasbnants
and
sny gain orloss nwulting
from revaluing
investments
to market value stthe end ofgie||Yes|No|N/a|
|||||treat.|||||
|2.3EXPENDITURE||||AND LIABILITIES|||||
|Mablfity mcogntgon||||Llabgldes are recognised where
it is more likely than not that thws iss legal or||Yes|No|N/a|
|||||mnstrucliva
obligation
commfifing
the charity to psy out nmourmm
and the amount|ofme||||
|||||obfigatlon can be measured
with reasonable
certmnty.|||||
|cosm||||Support costs have been agocatsd between govemsrme
ccsm end other support
Governance costs comprise all costs involving
public accountsbfifiy
ofme chsrfiy and Its
compliance
with regulabon
and good pramlca.||mCOG|||
|||||support cosw Include central funmions
and have been allocated m ec6vily cost||Yes|No|N/e|
|||||categories on a basis consistent
with the use ofrasounws,
sg allocating
property mats
by lloor ames, or per capita, staff costs by the time spent and other cosh by meir usage.||||v'|
|||||Where tha charily gives agrant with condifions for 5$ payment
being a spscfim level of||m|No|N/a|
|||||service oroutput tobe provided,
such grants sre only nxmgnised
in the SoFA orms|the||||
|||||recipient ofthe grant hes pnmded
the spaoiliad service or output|||||
|Grants payable wghout
perfoneshcs
condNohs||||Where there are no condgons
attaching
m the grant that enables fiie donor charity
realist'wally
avoid tha commitmsnt, a liebiliiy for the fufi funding
obligsfion must be
ISCOghisCd.|to||||
|||||||Ysa|No|N/a|
|Redundancy|||cost|The charity made no redundancy
paymerds
during the reporbng
Paricd.|||||
|Deferred income||||No material
item ofdafensd income has been Induded
In Ihe aawunls.||Yes|No|N/a|
|||||The charity has creditors which are measured
at ssgement
amounts less eny bade|||||
|||||discounts|||||
|Provisions|forgablli5es|||A liabfifiy ls measured
on recognition at ils hbtorhal
cost and then subssquardly
measured
at the bast asfimats ofths amount
required to same the obliga6on stms||Yea|No|N/a|
|||||isporbiig date|||||
|Basicfinancial
instruments||||The oharily accounts forbasic financiel
insbumsnls
on iniTial recogniTion as par
paragraph
10.7FRS102SORP. Subsequent
measurement
Isas per paragraphs
11.17
to11.19,FRS102SORP.||Yes|No|N/s|
|2.4ASSETS|||||||||
|Tangible fixed assets for||||These are capitalised
iflhay can be used for more then one par, snd cCwt atleast|||||
|use by ahsrity||||||Yes|No|N/a|
|||||They ere valued stcosk|||||
|||||The deprametion
nasa and methods
used are disdosad
in nots 9.2.|||||
|Intangible|fixed hassle|||Ths charily hss intangible
fixed assets, that is, non-monetary
assets that do not have||Yes|No|N/a|
|||||physical substance
but sre Idenmlable
end are controlled
by fim charily through
custody
or legal rigMS. The smortisebon
rstas snd methods
used ms disdosed
in note 9.5||U?2|||
|||||The/ als valued st cost.|||||
|Hergage assets||||The charity has heritag assets, that is, non-monetary
assets wfih hlsmrlc,
arlisfic,|||||
|||||sdentiTic, techndogical,
geophysical
or environmental
qualiTias thai era held
snd|||||
|||||maintained
prinmpelly
for their contribu6on
to knowledge
snd culture.
The deprecia6on|||||
|||||rates and methods
used esdisdored
in note 9.0.14.|||||
|||||||Yes|No|N/a|
|||||They srs valued atcost|||||
|Invesbnenls||||Fixed asset invastmsnts
in quoted shares, traded bands and Smiler invaslmants
are|||||
|||||valued st initially st cost end subsequently
atfair value (their market value) at the year||Yea|No|N/s|
|||||end. The same treatment
is applied to unlisted
Invastmsnls
unless fair value cannot be|||||
|||||measured
reliably
in which casa it ls measured stcast less impairment.|||||
|||||Investments
hald for resale or pending
their sets and cash and cash equivalents
wfih a||Yes|No|N/a|
|||||maturity date ofless than 1 year are treated as current asset invsstmanm|||||
|Stocks and||work in||Skxfim held forsale as part of non-charitable
trade sre measured
atme lawar orcostor nst||Yes|No|N/s|
|Ihcgmss||||reafisable value.|||||
|||||Goods orservices pmvidad es part ofacharitabl
acfirity am measured
at net reeliseble value||Yes|No|N/e|
|||||based on the service potenbal
provided
by fiems ofstock.|||||
|||||||Yes|No|N/a|
|Note 3||||Analysis|Analysis|Analysis|of|income|income||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||Restricted||||||
||||||||||||Unreetnmed||income|Endowment|||||
||||||||||||funds||funds|funds|Tuel funds||Prtoryenr||
|||||||Ana||sis|||||||8||5||
|Donations||Donations||and||ilts|||||321394||||321,394||291,521||
|and legacies|||||||||||21,385||||21|385|12|500|
||||||||||||93,028||||93,028||60|314|
|||General|grants provided||||||by government/other||||||||||
|||charities|||||||||||||||37,769||
|||Membership|||subscriplions||||and sponsorships||||||||||
|||which am||in|substance|||donations|||||||||||
|||Donated|goods,|||facilities|||and services||||||||||
|||Other|||||||||||||||||
|||||||||||Total|435,807||||435,807||402,|103|
|Charitable
activities:||Fundraising|||Acbvities||||||15|194|||15,194||4,269||
|||Other|||||||||||||||||
|||||||||||Total|15,194||||15|194|4|269|
|Other trading||Shop Sales|||||||||||||||||
|actlvltlest|||||||||||28|988|||28|988|19322||
|||CaM Sales|||||||||4|089|||4|089|7|604|
|||Other|||||||||||||||||
|||||||||||Total|33,077||||33|077|26|926|
|Income from||Internet|income|||||||||78||||78||100|
|Investments:||Dividend|income||||||||||||||||
|||Rental and|||leasin||income||||||||||||
|||Other|||||||||||||||||
|||||||||||Total||78||||78||100|
|Separate|||||||||||||||||||
|material|item||||||||||||||||||
|ofincome:|||||||||||||||||||
|||||||||||Tobtt|||||||||
|Other.||Conversion|||ofendowment||||funds|into income|||||||||
|||Gain on|disposal|||ofatangible fixed asset|||||||||||||
|||held for|chanty's|||own use|||||||||||||
|||Gain on|disposal|||ofa programme||||related|||||||||
|||Ihusnthleht|||||||||||||||||
|||Royalties||from the|||exploitation of|||intefiemual|||||||||
|||propshy|hghts||||||||||||||||
|||||||||||Total|||||||||
|TOTALINCOME|||||||||||484|156|||484|156|433|398|
|Government
Government
Government
Other|grant
grant
grant|1
2
3|Northern
Wellin
HMRC|Description
ton Borou
h Council Business Grant
borou
h Borou
h Council Business Grant
Job Retention Scheme Grant|This year
5|Last year
5
10000
10000
11,550|
|---|---|---|---|---|---|---|
|||||Total||31,550|
||||Analysis ofexpenditure|Analysis ofexpenditure|Analysis ofexpenditure|Analysis ofexpenditure|Analysis ofexpenditure||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||ncclriclcd|||||||
|||||||||||||lhreslrimcd||Income|Endow|meet|||||
|||||||||||||funds||funds|funds||Tclsl funds||Prioryccr||
||||||||Ana|sis|||||||||6||6||
|Expenditure||on|Incurred seeking donafions||||||||||||||8|504|6|879|
|raising funds:|||Incurred seeking legades||||||||||||||||||
||||Incurred seeking grants||||||||||||||||||
||||Operating
membemhip|schemes and||||social lotteries|||||||||||||
||||Staging fundraising
events|||||||||4942|||||4|942||966|
||||Fudraising
agents||||||||||||||||||
||||Operating
caffi|||||||||7767|||||7|767|5|996|
||||Operating a trading
company|||undsriaking|||non-charitable||trading||||||||||
||||acbvity||||||||||||||||||
||||Adverfising,
marketing,|direct||mail and publicity|||||||||||||||
||||||||||||||35|||||35|||
||||Start up costs incurred|in|generating|||new|source|offuture|income||||||||||
||||Database development|cosh|||||||||||||||||
||||Other trading acbvibes||||||||||||||||||
||||Investmant
management||ccats:||||||||||||||||
||||Porffolio m8ns
ament costs||||||||||||||||||
||||Cost ofobtaining
investment|||advice|||||||||||||||
||||Invesbnent
administration||costs||||||||||||||||
||||Intebemual
property
licencing|||costs|||||||||||||||
||||Rent collecfion, property||repaim and|||maintenance||charges|||||||||||
||||Total expenditure
on raising||||funds|||||21,248|||||21,248||13,841||
|Expenditure||on|Rent cogsctlon, property||repaim and|||maintenance||charges||37|861||||37|861|28|966|
|charitable
activiTies|||Human
Resources Costs|||||||||196|500||||196|500|161|688|
||||Vetenary and animal welfare|||costs||||||78255|||||78|255|76|088|
||||Equipmsnt
Hire||||||||||||||||||
||||Total expenditure
on charitable
activities|||||||||312,616|||||312616||266|742|
|Separate
material|item|of|Governance
Costs
Consufiancy|||||||||2,882|||||2|882|2|954|
|expense|||Legal|||||||||1|080||||1|080|1|382|
||||Staff training|||||||||||||||230|||
||||Total|||||||||4,192|||||4,|192|4,336||
|Other|||||||||||||||||||||
||||Li ht& Heat|||||||||34|360||||34|360|23|535|
||||Tele hone &Stabone|||||||||6481|||||6|481|4|065|
||||Insurance|||||||||3|945||||3|945|1|908|
||||Cleani|||||||||5|839||||5|639|4|636|
||||Sank Cha
as &Subscri||Sons|||||||3|252||||3|252|2|714|
||||Com
uter costs||||||||||397|||||397|1|388|
||||General|||||||||||||||60|||
||||Ds reoatlon|||||||||43|629||||43|629|52|413|
||||Profit snd loss on sale of||fixed||assels||||||||||||2|311|
||||Total other expenditure|||||||||97,762|||||97,782||93,023||
|TOTAL EXPENDITURE||||||||||||438|818||||435|818|377|842|
|Nose 19
Debtors and prapayments|
|---|
|please complete this note lfthe chartty has any|
|debtors orprupaymentb|
|19.1
Analysis ofdebtom|
|VAT Refund Due|
|Prupaymenls
and accrued income|
|6th Aid|
|Total|
|This|year|Last|year|
|---|---|---|---|
||8,473||4,080|
||1,694||2,523|
||1,299||12,500|
||11,466||19,10|
##
|Note|24|Cash|at bank and In hand|||||
|---|---|---|---|---|---|---|---|
|||||||This year|Last year|
|||||||6|6|
|Short|tenn cash Investments||(less than 3months|rnaturily|date)|||
|Short|tenn deposks|||||||
|Cash|at bank and on|hand||||465,897|358,619|
|Other||||||||
|Total||||||465,897|358,619|
|Rapt
fund's|PE-pwmane|nt
endow|ment
fuurhn EE- m|psndydefunds; R - rsscrh|led income fu|nds, Indudln|y
speohl lrust|s, afthe chs|drpl and U- u|nreeulcanf|
|---|---|---|---|---|---|---|---|---|---|---|
||||||Fund|||||Fuss|
||||Type PE, EE
Ror UR"|Purpose and Reslrlcgons|bolsnms
brooym
forwaul|niccolo|ExPolle lairs|Transfers|Gains and
lneem|balances
canted
forward|
|Fund names|||||5|5|5|5|5|5|
|Gennsl|Unmelricled|Reserve|UR||I 059 589|484158|435 18|||I 107908|
|||||Total Funds|1.059,559||435,818|||1.107,908|
|Note 27||Charl|funds
cont|funds
cont||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|27.2 Details|of material|funds|hald and movomonts
during the PREVIOUS ropordng
period|||||||||||
|Phoae give|deluge ofthe movsmenm
ofmaterial Indhddrml||||||funds in the mporflng pwiod togsgrer|||with ebamndng|ggure for Vtlher funds'.|7he Toter fimde' ggwe||
|Oeiow shored rscondle||to Total|funds' In the|blenace sheet.||||||||||
|*KayoPE-permsmuu
endnwmwu|||fundal EE- aupendibie|||endowmenf||funds; R-restricted income||funds, Including|specbl tnmts, ofthe cfmrnpl and U-|||
|stricted|fmrde|||||||||||||
||||||||||Fund||||Fund|
|Fund names
Government||tfpe PE, EE
RorUR*|||Purpose||and Restrictions||balances
brought
forwanl
f|Irlcolae
f||Gains end
losses|belannes
carried
tollulrtl
f|
||Grant CJRS|||Stall|s|||||11550|11550|||
|Neutwin
Donation||||Funds|Rentued|for Noun||||7500|7500|||
|Unreslricied|Funds|UR||Gunnel|Cheriiehie||Pu
oeee||1 004 113|433398|377942||1 059589|
|||||||||Total Funds|1,004,113|452,448|396,992||1,059,561}|