## **Trustees’ Annual Report for the period** **From 1[st] January 2023 To 31[st] December 2023 Charity name: Mill Grove Christian Charitable Trust** ## **Charity registration number: 01078661** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The formal objectives are as detailed in the
Trust Deed dated 14 September 1999.| |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|Mill
Grove
Christian
Charitable
Trust
constitutes a public benefit entity as defined by
FRS 102. In particular, Mill Grove seeks to
support and care for children, young people
and families in need by providing them with a
loving home and experience of family life, based
on faith in God. The Director is responsible for
the day to day running of the home and
reports
to
the
trustees
bi‐annually. In
addition, the Trust is responsible for the
administration of the nursery known as Mill
Grove Pre‐School, and the Rose Walton Centre
for children with cerebral palsy and related
conditions.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Mill Grove Christian Charitable Trust
constitutes a public benefit entity as defined
by FRS 102.| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference| |---|---| ||Para 1.38| |Policy on grant making|| ||Para 1.38| |Policy on social investment|| |including program related|| |investment|| Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** SORP reference The trustees produce the _Links_ magazine by Easter each year. This gives a detailed account of the achievements and performance of the Summary of the main Para 1.20 charity over the previous calendar year and achievements of the charity, copies are available on request. The website identifying the difference the provides information, including recordings of charity’s work has made to the circumstances of its recent events, as well as a growing collection of archived resource material. During the year Mill beneficiaries and any wider benefits to society as a Grove has provided a safe space and support whole. for over 40 children, young people, and where appropriate, their families, as well as vulnerable adults. There have been four families/part families living at Mill Grove during 2022‐2023. Some have stayed throughout the year, others for shorter, usually regular and planned periods. This number includes several who are members of the extended family of Mill Grove (in that they, or members of their families, lived here as children). This reflects a commitment to be alongside a child and the child's subsequent family unconditionally. There is long term and prayerful support of the wider extended family of Mill Grove (i.e. those who have lived here as children, their spouses, and families through generations) practically, emotionally and spiritually, reflecting this unconditional commitment. Families and individuals in the locality regularly turn to us for help and support. There is consistent ministry in local churches and groups, as well as farther afield, as intended and modelled by the Founder Herbert White, grandfather of Keith White. As the worst effects of the Covid pandemic receded in the UK, we have continued to serve and support the extended family of Mill Grove. Further adaptations to the properties in North Wales meant that forty of the extended family and friends were able to stay for periods of the August summer holiday, hosted by Keith and Ruth. Annual events such as Our Day in May, Founders’ Day in November, and Christmas were celebrated face to face once again. The Mill Grove Pre‐School and The Rose Walton Centre use the premises daily during term‐time to serve young local children and their families in a variety of ways. Each is an integral part of Mill Grove, practically as well as legally. The work of the RWC continues to be supplemented by the regular presence of a professional physiotherapist. 2023 marked the thirtieth year since the inception of RWC. Local groups, including the Maybank Community Association, hold meetings and activities at Mill Grove. Piano and music lessons have continued with a new teacher (and composer) living locally. We have links with several networks and organisations whose aims and values are consistent with ours as listed above. Keith White serves as the Chair of Trustees of Abridge Village Church, founded by Herbert White. Keith has preached and taught extensively in London and the Home Counties based on his life and experience of God's faithfulness at Mill Grove. In addition to Links, literature and material describing the experiences and distilled wisdom of Mill Grove, including Know your Bible, The Bible (Narrative) NIrV, A Place for Us (DVD), The Growth of Love, Reflections on Living with Children (Volumes I, II and III) and the autobiography Somebody’s Son (now in Kindle format), continue to be distributed. Maintenance of the properties in Woodford and North Wales continued, with several rooms redecorated and upgraded. This has involved a combination of professional, paid labour, and the voluntary efforts of former members of the Mill Grove family. The work in North Wales is managed by a former trustee. We actively explore ways of living more sustainably based on the recommendations of an energy audit in 2017. This has included extensive insulation of windows, and the use of solar and thermal energy. We continue to rely on God to meet our needs and do not advertise or engage in fundraising. |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|We gratefully acknowledge another year of
financial provision from God our heavenly
Father.
Incoming resources were up 11% on last year,
due largely to a recovery of Pre‐School children
attendance post Covid and an increase in
voluntary contributions. Investment values fell
by £11,985, reflecting market movements
generally. Significant progress was made in an
ongoing programme of property
improvements.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Goddard Memorial Fund is a designated
fund, normally reserved for project support
and grants. The trustees aim to maintain other
unrestricted funds, not committed, or invested
in fixed assets, of between £150,000 and
£300,000.| |Amount of reserves held|Para 1.22|£1,153,915| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| ## **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|| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|Funds not required on a day to day basis are
invested in managed unit trust holdings
representing a broad‐based spread of risk and
a suitable combination of income and growth.| |A description of the principal
risks facing the charity|Para 1.46|The trustees have conducted a review of the
major risks to which the charity is exposed and
systems have been established to mitigate
those risks. Periodic risk reviews are carried
out by the trustees.| |Other|Para 1.46|‘Other debtors’ comprise loans repayable by an
associated charity as NirV Bibles are sold. After
reassessing the remaining stock value and
consequent ability to repay, £25,000 of the
loans have been released.| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Trust Deed| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Mill Grove Christian Charitable Trust is a
registered charity formed on 14 September
1999.| |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|Under the terms of the Trust Deed, there is a
requirement for there to be at least seven
trustees at any one time. Trustees are
appointed by resolution of the trustees passed
at a special meeting.| **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|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any
related parties|Para 1.51|Mill Grove continues its longstanding links with
Abridge Evangelical Free Church, now known
as Abridge Village Church, which was
established by Mill Grove's founder in 1924.
The charity also has links with Children
England, CTM, RCVS and WTL.| |Other||| ## **Reference and Administrative details** |Charity name|Mill Grove Christian Charitable Trust| |---|---| |Other name the charity uses|| |Registered charity number|01078661| |Charity’s principal address|8-26 Crescent Road
South Woodford
London
E18 1JB| **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)**| |---|---|---|---|---| ||Judith Littlejohns
MBBS MRCGP
DRCOG|||| ||Andrew Plowman
MA FIA|||| ||Richard Blackhurst
BTh|||| ||David Small BSc
MSc(SW) PEPS|||| ||Martin Westbrook
BA|||| ||Keith White MA
MPhil PhD|Director||| ||Ruth White SRN
SCCM|||| ||Stephen Small BSc
MA|||| ||Sarah Reeves BA||Resigned 14/10/23|| ||Anna Ireson BA||Resigned 14/10/23|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** ## **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name{s) Position (eg Secretary, Chair, etc) I&QTLe Ff)W I Date |**Mill Grove Christian Charitable Trust**|**Mill Grove Christian Charitable Trust**|**Mill Grove Christian Charitable Trust**|Charity No
(if any)|**1078661**|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01/01/2023**|**To**|Period end
date|**31/12/2023**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**|Guidance Notes|**Unrestricted**
**funds**|**Unrestricted**
**funds**||**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Total funds**||**Prior year**
**funds**| |---|---|---|---|---|---|---|---|---|---|---| ||||**£**||**£**|**£**||**£**||**£**| |**Incoming resources (Note 3)**|||F01||F02|F03||F04||F05| |**Income and endowments from:**||||||||||| |Donations and legacies|S01||129,673||10,685|-||140,358||121,702| |Charitable activities|S02||68,164||158,986|-||227,150||206,013| |Other trading activities|S03||-||-|-||-||-| |Investments|S04||30,324||-|||30,324||28,834| |Separate material item of income|S05||-||-|-||-||-| |Other|S06||457||-|-||457||962| |**_Total_**|S07||228,618||169,671|-||398,289||357,511| |**Resources expended (Note 6)**||||||||||| |**Expenditure on:**||||||||||| |Raising funds|S08||-||-|-||-||-| |Charitable activities|S09||183,964||158,477|-||342,441||397,344| |Separate material item of expense|S10||30,169||-|-||30,169||5,015| |Other|S11||-||-|-||-||-| |**_Total_**|S12||214,133||158,477|-||372,610||402,359| |||||||||||| |**Net income/(expenditure) before investment**||||||||||| |**gains/(losses)**|S13||14,485||11,194|-||25,679|-|44,848
-| |Net gains/(losses) on investments|S14|-|11,985
-||-|-|-|11,985
-|-|30,085
-| |**Net income/(expenditure)**|S15||2,500||11,194|-||13,694|-|74,933
-| |**Extraordinary items**|S16||-||-|-||-||-| |**Transfers between funds**|S17||5,000|-|5,000
-|-||-||-| |**Other recognised** **gains/(losses):**||||||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use|S18||-||-|-||-||-| |Other gains/(losses)|S19||-||-|-||-||-| |**_Net movement in funds_**|S20||7,500||6,194|-||13,694|-|74,933
-| |**_Reconciliation of funds:_**||||||||||| |Total funds brought forward|S21||1,088,960||51,261|-||1,140,221||1,215,154| |**_Total funds carried forward_**|S22||1,096,460||57,455|-||1,153,915||1,140,221| |1||||||||||| Section B Balance sheet Restricted income funds Unrestricted funds Endowment T*)tal this tunds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15> (Note 14) (Note 16) (Note 17) Total fixed assets B01 802 482,425 5,629 488,054 485,118 803 B04 498,066 980,491 498,066 986,120 510,051 995,169 805 5,629 Current assets Stocks (Note 18 Debtors (Note 19 Investments (Note 17.4 Cash at bank and in hand (Note 241 Total current assets 806 B07 27,019 540 27,559 49,356 808 809 90,342 117,361 51,597 52,137 141,939 169,498 110,659 160,015 810 Creditors: amounts falling due within one year (Note 20 811 1,392 311 1,703 14,963 Net current assets/(liabilities) 812 115,969 51,826 167,795 145,052 Total assets less current liabilities 813 1,140,221 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities 814 815 Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve 816 1,096,460 57,455 1,153,915 1,140,221 B17 B18 57,455 51,261 1,088,960 B19 1,096,460 1,096,460 B20 Total funds 821 1.096,460 57,455 1,153,915 1,140,221 Signed by one or trustees on behalf of all the trustees Date of approval ddlmm J&.Ifl Signature Print Name Monica Ruth While Keith J Whtte CC17a (EX￿1> 0610312024 ## **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 - • and with*  Ireland (FRS 102)the Financial Reporting Standard applicable in the United Kingdom and Republic of • 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 support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*||||||| |---|---|---|---|---|---|---| ||||*|-Tick|as|appropriate| |No*||||||| |**_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|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|| |**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for_**|**_ge on income and expense or_**
**_the current period; and_**|| |**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|| ||||| ## **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.**_ CC17a (Excel) 06/03/2024 3 ## **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; |Yes
No|Yes
No|N/a| |---|---|---| |||| |Yes
No
||N/a| |
||| |Yes
No||N/a| |||| |Yes
No||N/a| |||| |Yes
No||N/a| |||| |Yes
No

Yes
No||N/a| |||| |||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| |||| ꞏ it is more likely than not that the trustees will receive the resources; and  the monetary value can be measured with sufficient reliability There has been no offsetting of assets and liabilities, or income and expenses, unless required o ~~r~~ **Offsetting** permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income **Grants and donations** recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **Legacies** **Government grants** The charity has received government grants in the reporting period 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. **Tax reclaims on donations and gifts** **Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. **Donated goods** The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. **Donated services and** Donated services and facilities are included in the SOFA when received at the value of **facilities** the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. **Support costs** The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described **Volunteer help** 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 **subscriptions** and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |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||| |||| |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||| **Settlement of insurance** 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 **claims** income in the SoFA. **Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and **losses** any gain or loss resulting from revaluing investments to market value at the end of the year. **2.3 EXPENDITURE AND LIABILITIES** **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. Support costs have been allocated between governance costs and other support. **Governance and support** Governance costs comprise all costs involving public accountability of the charity and its **costs** compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance** service or output to be provided, such grants are only recognised in the SoFA once the **conditions** recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date **Basic financial** The charity accounts for basic financial instruments on initial recognition as per **instruments** paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** 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. **Heritage assets** 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. 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** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at |**Debtors**
(
g
)
g
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.|||| |---|---|---|---| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **Section C Notes to the accounts (cont)** |**Other informati**
**Note 3**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOM**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Analysis of income**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations andgifts|126,673|10,685|-|137,358|107,546| ||Legacies|3,000|-|-|3,000|14,156| |||-|-|-|-|-| |||-|-|-|-|| ||**Total**|129,673|10,685|-|140,358|121,702| |||||||| ||Contributions re facilities provided|6,161|10,595|-|16,756|11,930| ||Contributions from residents|62,003|-|-|62,003|58,505| ||Fees received|-|56,486|-|56,486|61,079| ||Grants and subsidies|-|91,905||91,905|74,499| |||-|-|-|-|-| ||**Total**|68,164|158,986|-|227,150|206,013| |||||||| ||Sale of books
|457|-|-|457|719| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|243| ||**Total**|457|-|-|457|962| |||||||| ||Interest income|648|-|-|648|26| ||Income from UK listed investments|29,676|-|-|29,676|28,808| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|30,324|-|-|30,324|28,834| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| ||**on:**
**E**|||||| |||228,618|169,671|-|398,289|357,511| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||£156,705 amounts received for restricted causes.||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||||||| CC17a (Excel) 06/03/2024 57 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Note 6**|**Analysis of expenditure**|||||| |---|---|---|---|---|---|---| |**Separate material**
**item of expense**
**Expenditure on**
**charitable**
**activities:**
**Expenditure on**
**raising funds**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**||||| ||Food|4,301|335|-|4,636|3,958| ||Other household items|366|-|-|366|449| ||Leisure holidays and outings|885|457|-|1,342|1,475| ||Rates and council tax|9,400|-|-|9,400|8,661| ||Gas and electricity|21,511|-|-|21,511|10,817| ||Repairs and maintenance|46,119|2,556|-|48,675|137,878| ||Printing, postage and stationery|4,696|284|-|4,980|6,254| ||General equipment and furnishings|706|5,655|-|6,361|10,555| ||Telephone, internet and TV licence|2,823|344|-|3,167|1,437| ||Depreciation and loss on disposals|1,512|668|-|2,180|2,053| ||Car maintenance and tax|1,935|-|-|1,935|1,969| ||Fares and petrol|1,277|-|-|1,277|1,150| ||Carer salaries|18,134|138,908|-|157,042|142,840| ||Carer employer national insurance|945|4,309|-|5,254|3,160| ||Carer pension costs|920|3,095|-|4,015|3,592| ||Counselling and training|930|538|-|1,468|1,788| ||Bank charges|282|128|-|410|429| ||Insurances|25,938|-|-|25,938|22,633| ||Subscriptions|146|405|-|551|1,024| ||Sundry expenses|76|795|-|871|636| ||Administrative salaries|32,279|-|-|32,279|30,195| ||Administrative employer national
insurance|1,656|-|-|1,656|908| ||Administrative pension costs|1,614|-|-|1,614|1,510| ||Grants to other projects|5,513|-|-|5,513|1,973| ||**Total expenditure on charitable**
**activities**|183,964|158,477|
-|342,441|397,344| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|-|-|-|-|-| |||||||| ||Independent examination|3,275|-|-|3,275|3,180| ||Payroll bureau costs|1,894|-|-|1,894|1,835| ||Release of loan|25,000|-|-|25,000|-| ||**Total**|30,169|-|-|30,169|5,015| |||||||| CC17a (Excel) 06/03/2024 58 ## **Other** |**Other**||||||| |---|---|---|---|---|---|---| |**TOTAL EXPENDITURE**
**Total other expenditure**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total other expenditure**|-|-|-|-|-| |||||||| |||214,133|158,477|-|372,610|402,359| ## **Other information:** ## **Analysis of expenditure on charitable activities** **----- Start of picture text -----**
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
**----- End of picture text -----**
**----- Start of picture text -----**
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)
**----- End of picture text -----**
CC17a (Excel) 06/03/2024 59 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Independent examiner’s fees**
**Assurance services other than audit or independent examination**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||3275|3180| ||1894|1835| CC17a (Excel) 06/03/2024 60 ## **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**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||189,321|173,035| ||6,910|4,068| ||5,629|5,102| ||-|-| ||201,860|182,205| **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** ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|16|14| |**Governance**|-|-| |**Other**|-|-| |**Total**|16|14| CC17a (Excel) 06/03/2024 61 ## **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** CC17a (Excel) 06/03/2024 62 ## **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 £5,629 the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** CC17a (Excel) 06/03/2024 63 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |**14.1 Cost or valuation**|**n**|||||| |---|---|---|---|---|---|---| |**Freehold land**
**& buildings**
**Computer**
**equipment**
**£**
**£**
At the beginning of the
year
633,796 6,088
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
633,796 6,088
****Basis**
None
SL or RB
**** Rate**
None
At beginning of the
year
159,946 4,482
Disposals
- -
Depreciation
- 402
Impairment
- -
Transfers*
- -
At end of the year
159,946 4,884
Net book value at the
beginning of the year
473,850 1,606
Net book value at the
end of the year
473,850 1,204
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|**Freehold land**
**& buildings**
**£**|**Computer**
**equipment**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Motor vehicles**
**£**|**Total**
**£**|| ||
633,796|6,088|53,320|29,470|722,674|| ||-|-|5,116|-|5,116|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||633,796|6,088|58,436|29,470|727,790|| ||**d impairments**|||||| ||None|SL or RB|SL or RB|SL|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||
None|||10% or 20%||| ||||45,657 27,471 237,556
- - -
1,278 500 2,180
- - -
- - -
46,935 27,971 239,736
7,663 1,999 485,118
11,501 1,499 488,054|||| ||159,946|4,482|45,657|27,471|237,556|| ||-|-|-|-|-|| ||-|402|1,278|500|2,180|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||159,946|4,884|46,935|27,971|239,736|| |||||||| ||473,850|1,606|7,663|1,999|485,118|| ||473,850|1,204|11,501|1,499|488,054|| |||||||| **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ CC17a (Excel) 06/03/2024 64 - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ CC17a (Excel) 06/03/2024 65 ## **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**| |---|---|---|---|---|---|---| ||-|510,051|-|-|-|510,051| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|- 11,985|-|-|-|- 11,985| ||-|498,066|-|-|-|498,066| ***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**
**Investment properties**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||498,066|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||||| ## **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** CC17a (Excel) 06/03/2024 66 **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**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**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**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**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**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Other investments**
**Total**||**This year**|**Las**|**t year**|**t year**| |---|---|---|---|---|---| |||**£**||**£**|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| |||-||-|| ||||||| ||||||| ||||||| ||||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| |||**_Description_**||**This year £**|**Last year £**| ||||||| ||||||| ||||||| ||**_Total_**||||| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| ## **17.7 Additional information** **Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.** **For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.** CC17a (Excel) 06/03/2024 67 **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.** CC17a (Excel) 06/03/2024 68 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** **Gift aid recoverable Prepayments and accrued income Other debtors** **Total** |**This year**
**£**|**Last year**
**£**| |---|---| ||| |1,451|755| |6,108|3,601| |20,000|45,000| |27,559|49,356| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ||-|
-| CC17a (Excel) 06/03/2024 69 ## **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**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||-|-|-|
-| ||-|-|-|
-| ||301|12,901|-|
-| ||1,402|2,062|-|
-| ||-|-|-|
-| ||1,703|14,963|-|
-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| CC17a (Excel) 06/03/2024 70 ## **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**
**£**| ||-|-| ||13,155|14,133| ||128,784|96,526| ||-|-| ||141,939|110,659| CC17a (Excel) 06/03/2024 71 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Periodic risk reviews are carried out by the trustees. **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.** CC17a (Excel) 06/03/2024 72 ## **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 balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Pre school fund|R|Playgroup for pre school children|37,341|150,875|-141,006|-3,200|-|44,010| |The Rose Walton Centre fund|R|Centre for those with cerebral palsy|13,920|18,796|-17,471|-1,800|-|13,445| |||||||||| |**_Other funds_**|**UR**|**Unrestricted funds**|1,088,960|228,618|- 214,133|5,000|- 11,985|1,096,460| |**Total Funds**|||1,140,221|398,289|- 372,610|-|- 11,985|1,153,915| CC17a (Excel) 06/03/2024 73 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Pre school fund|R|Playgroupforpre schoolchildren|21,820|135,821|- 119,050|- 1,250|-|37,341| |TheRoseWaltonCentrefund|R|Centrefor thosewithcerebralpalsy|13,828|20,884|- 18,992|- 1,800|-|13,920| |||||-|-|-|-|-| |**_Other funds_**|**N/a**|**Unrestricted funds**|1,179,506|200,806|- 264,317|3,050|- 30,085|1,088,960| |**Total Funds**|||1,215,154|357,511|- 402,359|-|- 30,085|1,140,221| CC17a (Excel) 06/03/2024 74 ## **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|There is a contribution from restricted funds to unrestricted funds to
cover their share of overhead costs.|| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** **Planned use Purpose of the designation Amount** CC17a (Excel) 06/03/2024 75 **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 TRUE** **employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**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.**_ **The trust deed of the Charity gives authority for the payment of remuneration to K White and his wife, R White for services actually rendered to the charity. Mr and Mrs White no longer receive a salary but receive accommodation, food when they eat with the residents and access to the use of two vehicles owned by the Charity.** _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**_TRUE_**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**|**0**|**0**| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** |**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**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| CC17a (Excel) 06/03/2024 76 _**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.**_ CC17a (Excel) 06/03/2024 77 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Mill Grove Christian Charitable Trust 31st December 2023 On accounts for the year ended Charity no (if any) 01078661 Set out on pages 1-21 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212023. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Act.). Responsibilities and basis of report I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent IThe charity's gross income ex￿eded £250,000 and l am qualified to examiner's statsment undertake the examination by being a qualified member of the Institute of Financial Accountants. I have cornpleted my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect". the accounting records were not kept in accordan￿ with section 130 of the Charities Act., or the accounts did not accord with the accounting records. or the ac￿unt5 did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no COn￿rnS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 1610312024 Name: BRENDAN CHAMBERS Relevant professional qualification(s) or body (if any): F.F.A. IER Oct 2018 Address: MARLBOROUGH HOUSE 298 REGENTS PARK ROAD LONDON N3 2SZ Section B Disclosure Only complete if the examiner needs to highlight material matters of con￿rn (see CC32, Independent examination of charity aC￿unts. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018