## **Trustees’ Annual Report for the period** **From: 01/04/2023 TO: 31/03/2024** **Charity name: Wandsworth BEST Partnership Ltd** ## **Charity registration number: 1078992** ## **Objectives and Activities** ||| |---|---| |Summary of the purposes of
the charity as set out in its
governing document|Bringing schools, colleges and businesses together to
prepare young people for the workplace. Our aim is to raise
young people’s aspirations and to develop their employability
skills through work related learning.| |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.|• Supporting the delivery of work experience, mainly from
Years 10-13.
• Maximising school and college students participating in
work related learning activities and enterprise.
• Supporting young people attending careers events, CV
preparation and interview skills.
• Enabling business professionals to engage with schools
and young people to share insight into the workplace,
practices, and the development of skills.
• Targeted NEET support - support tailored specifically for
young people at risk of NEET. This includes workshops and
1:1 career guidance.
• Gatsby benchmarks – trained careers advisors support
schools to deliver outcomes in line with the Gatsby
benchmarks
• Careers events which enable students to interact with
employers. Using an extensive range of business contacts,
we arrange for employers to visit schools to take part in
events which can include speed networking and mock
interviews.
• Annual awards evening for students and employers to
recognise and celebrate work experience success.
•Digital training for children, young people and educators.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|The annual report explains how the trustees have used the
guidance issued by the Charity Commission on public benefit
and explains which groups used and benefited from the
charities services.| ## **Achievements and Performance** Provided academic and mentoring sessions, covering digital Summary of the main skills and academic mentoring sessions for students in nine achievements of the charity, schools across Battersea. identifying the difference the charity’s work has made to Provided educator professional learning focused the circumstances of its on foundational learning and technology skills with Apple beneficiaries and any wider devices, community field trips, showcase events, for nine benefits to society as a schools across Battersea. whole. Provision of work experience four young people. ## **Financial Review** |**Financial Review**|| |---|---| |Review of the charity’s
financial position at the end
of the period|The Statement of Financial Activities shows the net income
and expenditure for the year. It also shows the financial
activityof the charity.| |Statement explaining the
policy for holding reserves
statingwhy they areheld|No reserves held.| |Amount of reserves held|zero| |Reasons for holding zero
reserves|The charity was dormant for a period and strategies have
been established to generate more income to fund required
activities.| |Details of fund materially in
deficit|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|The trustees have confirmed that there are no material risks
the charity’s ability to operate as a going concern.| ## **Structure, Governance and Management** |**Structure, Governance**|**and Management**| |---|---| |Description of charity’s
trusts:|| |Type of governing document|The charity is controlled by its governing document, trust of
deed and constitutes a limited company, limited by guarantee,
as defined by the Companies Act 2006.| |How is the charity
constituted?|Incorporated. The charity was established under
Memorandum of Association which established the objects
and powers of the company and governed under its Articles
of Association.| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|The director of the company is also charity’s trustee for the
purpose of the charity law under the company’s Articles.
Under the requirements of Memorandum of Articles of
Association, new directors can only be nominated by the
chairman of the Charity.| ## **Additional information (optional)** ## **Reference and Administrative details** |Charity name|Wandsworth BEST Partnership Ltd| |---|---| |Other name the charity uses|| |Registered charity number|1078992| |Charity’s principal address|Gwynneth Morgan Centre, East Hill, London SW18 2HJ| ||| ## **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)**| |---|---|---|---|---| ||Graham Stapleton|||Graham Stapleton| ||Veronica Frawley|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – 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 None 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 ## **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)** ~~a~~ **Full name(s)** Graham Stapleton **Position (eg Secretary,** Chairman **Chair, etc) Date** 06/08/2024 Official# |Wandswoth BEST Partnership Ltd|Wandswoth BEST Partnership Ltd|CharityNo|1078992|1078992|| |---|---|---|---|---|---| |||CompanyNo|2815900||| |Annual accounts for the period|||||| |Period start date|01/04/2023|**To**|Period end
date|31/03/2024|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**Income (Note 3)**
**Income and endowments from:**
Investments
Other trading activities
Separate material expense item
Raising funds
Separate material item of income
Other
Charitable activities
Other
Donations and legacies
**_Total_**
**Recommended categories by activity**
Charitable activities
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Gains and losses on revaluation of fixed assets for the
charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|94,408|-|94,408|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||135|-|-|135|403| ||135|94,408|-|94,543|403| ||||||| ||-|-|-|-|-| ||-|62,898|-|62,898|-| ||||||| ||65|-|-|65|60| ||65|62,898|-|62,963|60| ||||||| ||70|31,510|-|31,580|343| ||-|-|-|-|-| ||70|31,510|-|31,580|343| ||-|-|-|-|-| ||70|31,510|-|31,580|343| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||70|31,510|-|31,580|343| ||||||| ||-|-|-|-|-| ||70|31,510|-|31,580|343| Official# Wandswoth BEST Partnership Ltd Charity No 1078992 Company No 2815900 ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||70|31,510|-|31,580|343| ||70|31,510|-|31,580|343| ||||||| ||-|-|-|-|-| ||||||| ||70|31,510|-|31,580|343| ||||||| ||70|31,510|**-**|31,580|343| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||70|31,510|-|31,580|343| ||||||| ||-|||-|-| |||31,510||31,510|-| ||70||-|70|-| |||||-|| ||||||| ||70|31,510|-|31,580|343| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Signed by one or two trustees/directors on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House |Print Name|Date of
approval
dd/mm/yyyy| |---|---| |Santino Fragola|06/08/2024| ||| ||| |Signature|Date
dd/mm/yyyy| ||06/08/2024| |Graham Stapleton|**Print name**| CC17a (Excel) 05/08/2024 2 Official# ## **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*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. |note { }.||||||| |---|---|---|---|---|---|---| |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**_ CC17a (Excel) 05/08/2024 3 Official# _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). **----- Start of picture text -----**
Yes* 
* -Tick as appropriate
No* 
**----- End of picture text -----**
**----- Start of picture text -----**
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes*  * -Tick as appropriate No*  _**Please disclose:**_ **----- Start of picture text -----**
(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.
**----- End of picture text -----**
CC17a (Excel) 05/08/2024 4 Official# ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 05/08/2024 5 7 Official# ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** |**Note 2**|**Accounting policies**| |---|---| |**2.2 INCOME**|| |**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:| || the charity becomes entitled to the resources;| || it is more likely than not that the trustees will receive the resources;| || the monetary value can be measured with sufficient reliability.| |**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.| |**Grants and donations**|Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).| ||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| |**Legacies**|been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the| ||charity or have been met.| |**Government grants**|The charity has received government grants in the reporting period| ||Gift Aid receivable is included in income when there is a valid declaration from the| |**Tax reclaims on**|donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift| |**donations and gifts**|and is treated as an addition to the same fund as the initial donation unless the donor or| ||the terms of the appeal have specified otherwise.| |**Contractual income and**|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**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.| ||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be| ||the fair value of those gifts at the time of their receipt and they are recognised on receipt.| ||In the reporting period in which the stocks are distributed, they are recognised as an| ||expense at the carrying amount of the stocks at distribution.| ||Donated goods for resale are measured at fair value on initial recognition, which is the| ||expected proceeds from sale less the expected costs of sale, and recognised in 'Income| ||from other trading activities' with the corresponding stock recognised in the balance| ||sheet. On its sale the value of stock is charged against 'Income from other trading| ||activities' and the proceeds from sale are also recognised as 'Income from other trading| ||activities'.| ||Goods donated for on-going use by the charity are recognised as tangible fixed assets| ||and included in the SoFA as incoming resources when receivable.| ||Gifts in kind for use by the charity are included in the SoFA as income from donations| ||when receivable.| |**Donated services and**|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.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.| |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*||| |||| 6 CC17 FRS 102 SORP 05/08/2024 9 Official# |**Grants with performance**
**conditions**
**2.4 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 16.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Intangible fixed assets**
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.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**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.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
**Income from interest,**
**royalties and dividends**
They are valued at cost.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
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
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Income from membership**
**subscriptions**
**Heritage assets**
**Investments**|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*||| CC17 FRS 102 SORP 05/08/2024 7 10 Official# 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 **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. 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 **Debtors** recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss 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*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| |Yes*
No*
N/a*||| |||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 8 CC17 FRS 102 SORP 05/08/2024 11 **Section C Notes to the accounts (cont)** # ## Official# ## **Note 3 Income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
-
- - -
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
135 - - 135 403
**Total** 135 - - 135 403
-94,408-94,408-
- - - - -
- - - - -
Other
- - - - -
**Total**
- 94,408 -94,408-
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**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**
- - - - -
135 94,408 - 94,543 403
**Other information:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations andgifts|-||-|-|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|135|-|-|135|403| ||**Total**|135|-|-|135|403| |||||||| |||-|94,408|-|94,408|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|94,408|-|94,408|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**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**|-|-|-|-|-| |||||||| |||135|94,408|-|94,543|403| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**prior 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)**||||||| > 9 12 CC17a (Excel) 05/08/2024 Official# **This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** **Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** > 10 13 CC17a (Excel) 05/08/2024 Official# ## **Section C Notes to the accounts (** ## **Note 6 Expenditure** |**Note 6 Expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricte**
**d income**
**funds**
**Endowm**
**ent**
**funds**
**Total**
**funds**
**Unrestri**
**cted**
**funds**
**Restrict**
**ed**
**income**
**funds**
**Endow**
**ment**
**funds**
**Total**
**funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Hardware device prtection plans/management
services;device setupand deployment|-|34,208|-|34,208|-|-|-|-| |Academic and mentor sessions|-|-|-|-|-|-|-|-| |Professional training focused on foundational
learning and technology skills with Apple
devices, community trips, showcase events
and supporting9 schools in Battersea.|-
|22,000|-|22,000|-|-|-|-| |Acaddmic and mentor sessions|-|6,690|-|6,690|-|-|-|-| |**Total expenditure on charitable activities**|-|62,898|-|62,898|-|-|-|-| |**Separate material item of expenses**||||||||| ||-|-|-|-|-|-|-|-| |**Other**||||||||| |Bank charges|60|-|-|60|60|-|-|60| |Micellaneous|5|-|-|5|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|65|-|-|65|60|-|-|60| ||65|62,898|-|62,963|60|-|-|60| 16 11 CC17a (Excel) 05/08/2024 Official# ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activitie**
**s**
**undertak**
**en**
**directly**|**Grant**
**funding**
**of**
**activitie**
**s**|**Support**
**Costs**|
**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| **This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** > 12 17 CC17a (Excel) 05/08/2024 Official# ## **Section C Notes to the accounts** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **This year Last year** **(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage**
**asset 1**
**£**|**Heritage**
**asset 3**
**£**|**Heritage**
**asset 4**
**£**|
**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |||||| |||||| |||||| |||||| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |||||| ||-|-|-|-| ||-|-|-|-| > 13 18 CC17a (Excel) 05/08/2024 Official# ## **16.5 Impairment** ## **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** ## _**If an accounting policy of revaluation is adopted, please provide:**_ **This year Last year** _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer**_ _**the methods applied and significant assumptions any significant limitations on the valuation**_ ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
|**At**
**valuatio**
**n Group**
**£**|
**At cost**
**Group B**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| CC17a (Excel) 05/08/2024 14 19 Official# ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2013**|**2012**|**2011**| |---|---|---|---|---| ||**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||| ||-|-|-|-| ||-|-|-|-| ||-|||| ||-|||| |||||| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**-**|**-**|**-**|**-**| |||||| |||||| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**-**|**-**|**-**|**-**| |||||| |||||| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**-**|**-**|**-**|**-**| > 15 21 CC17a (Excel) 05/08/2024 Official# ## **Section C Notes to the accounts** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months**|**This year**
**Last year**
**£**
**£**
- -
- -
31,923 343
- -
31,923 343|**This year**
**Last year**
**£**
**£**
- -
- -
31,923 343
- -
31,923 343| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||31,923|343| ||-|-| ||31,923|343| > 16 22 CC17a (Excel) 05/08/2024 Official# ## **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** ## **This year** **None of the trustees have been paid any remuneration or received any other TRUE benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it**_ |**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**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_ 23 17 CC17a (Excel) 05/08/2024 Official# ## **Last year** ## **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **TRUE** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal**
**authority**
**(eg order,**
**governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_Please give details of why remuneration_**
**_or other employment benefits were paid._**
**_Where an ex gratia payment has been_**
**_made to a trustee, provide an_**
**_explanation of the nature of the_**
**_payment._**
**_If a third party has been reimbursed for_**
**_providing one or more trustees, state_**
**_the nature of the payment and amount_**
**_of the reimbursement._**
**_State the number of trustees to whom_**
**_retirement benefits are accruing under a_**
**_defined contribution pension scheme._**||||||| |||||||| |||||||| |||||||| |||||||| ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or 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**|-|-
| 24 18 CC17a (Excel) 05/08/2024 Official# **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.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or**
**False)**|**There have been no related party transactions in the reporting period (True or**
**False)**|**There have been no related party transactions in the reporting period (True or**
**False)**|**There have been no related party transactions in the reporting period (True or**
**False)**|**There have been no related party transactions in the reporting period (True or**
**False)**|**There have been no related party transactions in the reporting period (True or**
**False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relati**
**onshi**
**p to**
**charit**
**y**|**Description**
**of the**
**transaction**
**(s)**|
**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written**
**off during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||-|-|
-||-
| ||||-|-|
-||-
| ||||-|-|
-||-
| ||||-|-|
-||-
| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in For any related party, please provide details of any guarantees given or received.**_ ## **Last year** |**There have been no related party transactions in the reporting period (True or**|**There have been no related party transactions in the reporting period (True or**|**There have been no related party transactions in the reporting period (True or**|**There have been no related party transactions in the reporting period (True or**|**There have been no related party transactions in the reporting period (True or**|**There have been no related party transactions in the reporting period (True or**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relati**
**onshi**
**p to**
**charit**
**y**|**Description**
**of the**
**transaction**
**(s)**|
**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written**
**off during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||-|-|
-||-
| ||||-|-|
-||-
| ||||-|-|
-||-
| ||||-|-|
-||-
| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 05/08/2024 19 25 ## **Independent examiner's report on the accounts** |**Section A Independent Examiner’s Report**|**Section A Independent Examiner’s Report**|**Section A Independent Examiner’s Report**|**Section A Independent Examiner’s Report**|**Section A Independent Examiner’s Report**|| |---|---|---|---|---|---| |**Report to the**
**trustees/directors/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**
**Independent**
**examiner's statement**|||||| |||Wandsworth BEST Partnership Ltd|||| ||||||| |||31 March 2024|||| ||||||| |||**Charity no.:**|1078992|Company no.:|02815900| ||||||| |||(remember to include the||page numbers of|| ||||||| 1 I have no concerns 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. * _Please delete the words in the brackets if they do not apply._ **Signed: Name:** Rajini Sritheran **Date:** 31/08/2024 ~~a~~ **Relevant professional** Chartered Management Accountant **qualification(s) or body (if any):** ~~OC~~ **Address:** 8 Woodlands Avenue New Malden KT3 3UN **Section B Disclosure** ~~a~~ Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2