OpenCharities

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2021-03-31-accounts

~ ~ ~
~
~
~
Z
8 Restricted
unrestricted Income Endowment Prior year
Recommended
categories		 by activity funds
6		 funds
6		 funds
f		 Totalfunds funds
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legacies		 Sot
Charitable
activities		 802 28,669 28669 112,434
Other trading
actnrities		 S03
investments 10
Separate materiel
item ofincome		 S05 1,060 1,060 14,914
Other Soa 54,182 54,182
Total S07 83,911 83,916 127,358
Expenditure
(Notes 6)
Expenditure
on:
Raising funds 808
Charitable
activities		 Sos 119,714 15,786 135,500 147,205
Separate mstensl expense Item Sto
Os er Sit
Total St2 119714 15786 135,500 147205
Net income/(expenditure) before tax for
the reporting
period		 S/3 35,803 - 15,781 51,584 19,847
Tax payable S/4
Net income/(expenditure) after tax before
investment
gains/(losses)		 815 35,803 - 15,781 51,584 19,847
Net gains/(losses)
on
investments St8
Net income/(expenditure) 817 35,803 - 15,781 51,584 19,847
Extraordinary
items		 Sta
Transfers
between		 funds S19
Other recognised gains/(losses):
Gains snd losses on revaluation offixed assets for the
charity's
own use		 520
Other gens/(losses) S2t
Net movement
in funds		 S22 35,803 - 15,781 51,584 19,847
Reconci//ation
of
funds:
Total funds brought
forward		 S23 47,117 487,405 534522 554,369
Total funds carried forward S24 11314 471 624 482 938 534,522
L/verpool
Gateway Cenrtre		 L/verpool
Gateway Cenrtre		 L/verpool
Gateway Cenrtre		 Liverpo 1091501
Company
No		 4324214
Year endded 31March 2020
X
Restricted
Unrestricted income Endowment Total this Total last
funds funds funds year year
8 6 6 6 8
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01
Tangible assets (Note 14) 002 471,608 471,608 487,395
Heritage assets (Note 18) B03
Investments (Note 17)
Total gxed assets 71, 08 4 1,608 487,395
Current assets
Stocks (Note 18)
Debtors (Note 19) 007 41,181 41,181 41,811
Investments (Note 17.4) B00
Cash at bank and in hand
(Note 24)		 eov 39,121 39,121 25,002
Total current assets e10 80,302 66,813
Creditors: amounts falling due within
one year
(Note 20)		 B11 18,274 18,274 19,057
Net current assetsi(liebilitiesj eu 62,028 62,028 47,756
Total assets less cunentliabilifies e12 534,521
Creditors: amounts falling due after
one year (Note 20) BH
Provisions for liabilities e10
Total net assets orliabiliues e10 533,636 533,636 534,521
Funds ofthe Charity
Endowment
funds		 (Note 27) B17
Restricted income funds (Note 27) B10 465,918 465,918 501,721
Unrestricted
funds		 e10 17,019 17,019 32,800
Revaluation
reserve		 B20
Fair value reserve B21
Total funds 022 ,937 482, 534521

Reconciliation offunds per p revious
GAAP		 to funds de
Start of End of
period period
f E
Fund balances as previously
stated		 Not applicable Nol
applicable
Adjustments: Nol applicable Nol
applicable

Note 2 Accounting
potielee
2.2 INCOME
RecognlNon ofIncoma These sre indudsd
in Ihe ststwiient
ol Finennal
Amivtlies
fsoFA) whsn.
~
Ihe charity becomes enbtled to Ihe resources;
ills mors likely than not Ihet Ihe trustees mt receive Ihe resources, Yes No ida
~
Ihs monstsry
value csn be measured
with eulfioent
reliability.		 N
Thars hss bsen no offsetting cfassets and liabilities, or income snd expenses, unhss Yes' No' Nra'
required or permitted
by ths FRS 102SORP or FRS102.
Gmnm and donadona Grants and donations
ars only indudsd
in the SoFA when the general income recogneion
crllehe are met (5.10to5.12FRS102SORP).		 Yss' No' Nls'
m
In the case ol perlonnance
rmaled grants,
income must only be recogrused
lo Ihe extent
that Ihe chanly hes pmvded
the specilted goads or services as enbgemenl
to the grani		 Yaa' No' N/4'
omy occurs when Ihe pedormance
related condibons ere mel (5.15FRS 102SORP).
Lagaclss srs indudsd
in lhs SOFA when mcsipl e probabls,
that ie, when there hss		 bean
L4gOCIOS grant of probate, the executors have sslsbkshsd
Ihat theta ars eumnent
asssls in ths
estate snd sny condmore aeached to the legacy are eeher wuhln ths control ofIhs chsnly		 Yes' No' N/s*
orhsvs been mel
Government omnia The charily hse mceived goverrvnent
grants
m the reporbng
penod		 Yea No' N/s'
GIIt Aid receivable is Inchdsd
iri Incoms wlen Ihsrs is 4 valid dedaralion
from Ihe donor.
T4x Iimlalms oh Any Gill Aid amount
recovered on edonslhn
ie mrhdered
lo be psn ofIhsl gal and		 e Yes' No' N/a'
dohstlolis arid guts treated as an addition
lo Ihe same fund as the inllhl donadon
unlsss
Ihe donor or the
tenne of ms appeal cava specmed olhsrmes.
Contmchml Income and Tha 4 rufy 'siduded
in the soFA once the chamy hes provided
the related geode or		 Yes* No' Nla'
performance related services or met Ihs ps\fonnancs
related condolons.
grants
Yes' No toa
Darmtml goods Donated
goods sre measured
al fair value fthe amount for which the asset coild be
sxchsiigedl
ui1444 kiipnicllml
Icdo sc.
The cost of any stock ofgoods donated for dslribution
to benefinsime
is deemed to be
Ihe fair veins ofthose glhs st ths tbne oftheir receipt end Ihey are recognised
on receipt.		 Yee' No' Nla'
In the reporung
period
in when Ihe stocks am dislhbuled,
Ikey are recognised as sn
expanse al ths canylnp
amount oflhs stocks al distrlbudon.
Donated
goods for reach are massured el fair value on Initial recognition,
which is Ihe
expected proceeds rmm sde iess ttw expectea costs ot sam, snd rscog mead m 'income
from other trading
adivities'
with Ihs corresponding
stock recognised
in the balance		 Yss' No' Nrs'
shesl. on il~sem Ihs value ofstock is charged against 'Income Irom other tracing
adlvtliss'
and Ihs proceeds fmm
sale are also recognised ss 'Income from olhsr trading
scevmesl
Geode donated for ongolrg use by Iha chantlr ars remgnlsed
as Isnpible fixed assets		 Yes No' Nrs'
snd induded
in the SoFAes incoming resources when receivable.
Gula in kird for use by Ihe charity ere Induded
in Ihs SoFA as incoms from donations		 Yes' No' Nla
when rscsivsbfs.
oohsmd sorvtce4 ohd Dormled senricss end fsdlities ars Induded
in Ihe SOFA when received st lhe value		 ol Yea* No' Nla'
facgmie4 Ihe gift lo the chsnly provided
Ihe value ofae gitl can bs msssured
reliably.
Donated senrices snd fsdlilies that are consumed
immedlalsly
srs recognised as income		 Yes' No' Nla'
vein sn aqumslant
amount
recognised as sn expense under the appropriate
heading		 in
the SOFA.
Yea' No' N/a'
Suppotl seats The chanly hss incurred
expenditure
on support costs.
Volunteer help The value af any volunlery
help rscakred
is nol indud4d
m the accounts bul is describml
in the trustees'
annual report.		 Yes* No' Nla'
Incoms from irnsrest, TNs is included
In the accounts when receipt ie probable
and Iha amount rscslvsble		 can Yee' NO' lds'
royagles
and		 royagles
and		 dlvldenie IN m4ssumd
mlebty.
Income from memlemhlp Membership
subscrtpdons
received
In Ihe nature of 4 pm sre racopnlssd
in Donations		 Yes No Wa
~lllecrlpdore ofid Legacies
Membership
subsc/lpaons
which gives 4member
the rpm to buy services or other		 Yaa' No' N/4*
bolNfie ofo feccg/ilmd
44 lilctuiio serried
lm/ri Ihs pio«4ic/I ofgoods arid mfwcss 44
income from cherkable acgvige4.
Sonlomont
claims		 ofInsurance Inswsnce
claims
are only induded
in Iha SoFA when Ihs penaral
income rscognitkm
cntsna ere mel (5.10to5.12FRs102soRpi and 4/e induded ss an psm ofother
tncome
in Ihs SoFA.		 Yes' No' N/s'
Invmtmma
losses		 pains 4nd TNI Ududes sny realsad or unrsslised
pains or losses on tha sale of inveslmenls
snd
eny pain oress resuhinp
from revalulnp
invastm ants lo matket value sl Ihe ere ofthe		 Ves* No We.
year
2.$ EXPENDITURE AND LIABIUTIES
Uebakes sre recopnlssd
where
il ls more gkely Ihan not that mere Is 4legal or		 Yss' No' N/4'
Llabpgy recognplon construcgve
oblipslen
commpling
lhs chanly lo psy oul rasmsces and the amount
obligation can be messeed
wsh reasonable
certainly		 ofthe
Govemanes
coom		 and suppon Support costs have been agocsted between governance
costs snd other support
Governance costs comprise
ag costs invohrlng
public accountabigy
oflhe chsrsy and its		 Yas' No' N/4'
complete
won rageaten and pooa practee.
Support cost4 indude central funmions
and have been sheeted to acevky cost
categories on 4basis consistent
«alh Ihe use ofresources, eg elloced/0 propety costs		 Yea' NO' N/a'
by floor areas, or per capite, staff costs by Ihe erne spent and other costs by their usage.
Genie whh performance where ihe chsnly
gives a granlmlh
condelons
for as paymenl
bmnp
a speckle level		 of
conditions serves or output lo b4 provkled,
such grants are only recognised
in Ihe soFA once		 me Yes* No' N/4'
rempisnt
ofIhe grant has provided
the spechled service or oulpul
Grants payable wnhoul where there ara re condeions aaachlng
lo ths grani thai anodes Ihe donor chalky lo
pmmrmame cshigdsIN reaesgcaey svoe lha commilmanl,
4 habilsy for Ihe lup funrlnp
omlgalen
must be		 YSS* Nc' N/4'
Iocoghissd.
RsdulNkncy cost The cheray made no redundancy
psymsnls
dunnp
lhe raporgnp
penod		 Yes* No' N/4'
Damrred Income No mslenel
item cfdefensd income has been indudsd
in ths accotml ~.		 Ves' No Wa
Crealmrs Tha shanty hes credkors wheh 4re msssuNd
al setdement
amounts
less any trade		 Yes' No N/4'
dNccimlii
provisions for pabphles A lelelty
i~ mssmred
on recopnition sl its Nstorlcal cost end than subsequemly
measured
sl lhe bool eslim ala of Iho amount
requlrod
to Sable Ihe obllgabon al Iha		 Yes' No' N/4'
reporbng
dele
Same Rnanc41
lretilrm4/lm		 The charay accoimts fof basic linandet
Instruments
on inibal recognNon es per paragraph
10.7 FRs102soRp. subsequent
measurement
is as par pmagrsphs
11.17lo II.le,
FRS102SORP.		 Yas' No' N/4'
2.4ASSETS
Tangible flaml assets for Tees aro cspitelieml
ifIhey can bs used for more Ihan ons year, end co4t st least
INs by shortly Yea* No' N/4'
They sre valued etcost
Tha depreoakon
rates and methods used ars disdossd
in note 14.
Intangible
guod assets		 The chanly les inlangible
4«ml swats, that is, nonmonstsry
assels thol do nol have
physeaf subslanco
bul sra identeable
and are controlled
by Ihe ebsray through
custody		 Yes' No' N/4'
or 4gal nghis. The amorlisalion
rates and methods
used sre dnclossd
In nole 15.
They are valued at cost. Yes* No' N/a'
Nsfpogo seams The chanly haa heritage assets, that e, ren-monetary
assets with Nstodh
artiste,
sdanpgc,
technological,
geophysical
or environmental
quseies Ihet are hald
and
maintained
pnnctpogy
for Ihsir contnbul/on
to kre«edge
and culture.
The depreoat on		 Yes' No' N/a'
raise and metteds used ss ditclosed
In nots IL
Y44' No' N/4'
They are v4luad simst.
Fbted asset Investmenls
in quoted shores, traded bonds snd similar Investmsnls
ara
Ihvwllnerlts vowed at Inklegy st cost ana subsaquenpy
st fair value /their
market valval al the year
and.
Tha same Ireelmerit 4 applied lo unbated
invastmanla
unless fair value cannot be		 Yea' NO' N/a'
measured
rolably
in which casa 4 is measured
ol coal lose impairment.
Invsslmsnls
held for resale or pambng
their sais end cash snd cash eqevalanls
wsh		 4 Yes' No' N/a'
Note 3 Income Income Income
Restricted
Analysis ofincome Unrsslruled
funds		 Income
funds		 Endowment
funds		 Total funds Prior year
5 5
Donstlona Donations and ihs
and legacies: Gift Aid
L
cise
General grants
provided		 by govemmenUother
chanties 54 182 54 182
Membership subscnptions and sponsorships
which are in substance donations
Donated oods, faalities and services
Total 54,182 54,182
Charitable
activities: 28669 28689 112434
Other
Total 28,889 28689 112434
Other trading
activities:
Other
Total
Income from Interest income 10
Inveslmenla; Dwidend income
Rental and leasin income
Other I 060 1 080 14914
Total 1 080 1065 14924
Other. Conversion ofendowment funds into income
Gain on disposal of a tangible fixed asset held
for chan s own use
Gain on disposal of a programme rented
investiilent
Royalties from the exploitason of intellectual
ro e
ri		 hts
Other
Total
TOTAL INCOME 83911 5 83918 127358
Other Information:
As income in the pnor year wss unrestricted except for: Bank interest receivable
Where any endowment
fund Is converted		 into Inconie In the
Where any endowment
fund ls converted		 Into Income In the
Within the Income Items above ths fogowlng Items are Not a licable
This year: Where sums orlglnedy denominated In foreign
Last year: Where sums onglnaEy denominated In foreign
Note 6 Expenditure Expenditure
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Tctslfunds funds funds funds Tctslfunds
Expenditure
on raisin		 funds:
Rent collection,
property		 repairs and
maintenance
charges
Total expenditure
on raising funds
Expenditure
on charitable
activities:
Total 119714 15786 135,500 130,113 17,092 147,205
Total expenditure
on charitable		 activities 119,714 15,786 135500 130113 17092 147,205
Separate material
item		 ofexpense
Total
Other
Total other expenditure
TOTAL EXPENDITURE 119,714 15,766 135,500 130,113 17,092 147,205
Other information:
Analysis ofexpenditure on charitable activities
This year Last year
Activity or programme Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 year Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 Total last
year
Ac''
1
'
Acti
2
Total
This year: Where sums orlginagy denominated In foreign currency
have
been included
in expenditure,
explain the		 basis on which those sums
have been translated
into		 sterling (or the currency ln which the accounts
are drawn up). Nct a licable
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 (orthe currency ln which the accounts
are drawn up). Nct s licable
Note 9 Support Costs
Please complete this note ifthe charity has enalysed its expenses using ectivity
categories and hes support costs.
This year
Governance
Raisin funda costs Activ 2 Actlvi 3 Grand total Basis ofagocation
Su ort cost (Describe method)
Depreciation 15,786 15,786 100%raisin
funds
Repairs snd maintenance 3,023 3,023 100%raisi
funds
Bad debts 100%raisin
funds
Premises snd office costs 60,501 60,501 100%raisin
funds
Printing postage and
stations 100%raisi
funds
Subscriptions and 438 438
donations 100%raisin
funds
Equipment hire 1,200 1,200 100%raisin
funds
Cleanin 134 134 100%raisi
funds
Advertising and 155 155
romotion 100yo raisin
funds
Legal and professional
fees 100'Yr raisi
funds
Bank char es 725 725 100%raisin
funds
Examination fees 675 675 100% overnance
Accountancy 6,786 6,786 100% ovemance
81,962 7,461 89,423
Total
Last year
Raising funds Activity 1 Activity 2 Acflvlty 3 Grand total Basis ofallocation
Su ort cost 6 8 8 6 (Describe method)
De reciation 17092 17092 100%raising funds
Re airs and maintenance 100%raising funds
Bad debts 49,569 49,569 100%raising funds
Premises and office costs 100%raising funds
Printing postage and
stations 100%raising funds
Subscriptions and
donations 3 981 3,981 100%raising funds
E ui ment hire 3276 3,276 100%raising funds
Cleanin 2311 2,311 100%raismg funds
Advertising and
romotion 229 229 1004 raising funds
Legal and professional
fees 100%raising funds
Bank cha es 746 746 100%raising funds
Examination fees 675 675 100%governance
Accountsn 6,438 6438 100%governance
77,204 7,113 84,317
Total
Please provide details ofths accounting policy

was paid please ent er '0 'in the appropriate box(esj.
This year Last year
E K
Independent
examiner's		 fees 675 675
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid 6,786 6,390
to the independent examiner
11.2Average head count In the year Thl~year
Number		 Thl~year
Number		 Last year
Number		 Last year
Number
The parts ofthe charity In which the I.rtn&trato«n
employees
work		 Charitahio Artivitioa
Govornanco
Other
Total
This sr Last ar
Please state the amount ofthe payment (or value of any waiver
ofa right to sn asset)
Freehold Nnd 8 Other land 8 plant, machinery and Fixtures, Iatlngs snd Total
bugdlnos bulkanos motor vehicles eeulpment
8 8 8 8
At the beginning
of		 729,139 89,821 818,960
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe yssr 729 139 89 821 818980
t*2Deprechrtlon and Impalrments
"Seals SL Sl SL SL SL
Rate 10%533%
At beginning ofthe 243,998 87,567 331,565
year
Disposals
Depreciation 14975 811 15786
Impairment
Transters'
At end ofthe year 268973 88 378 347 351
14.3 Net book value
Net book value at the 485,141 2,254 ~87,395
beginning
ot		 the year
Net book value at the 470,166 1,443 471,609
end ofthe year

Note 19
Debtors and prepayments		 19
Debtors and prepayments
Please complete this note ifthe charity has any debtors orprepayments.
19.1 Analysis ofdebtors
This year
f		 Lastyear
Trade debtors 24,135 40,999
Prepayments and accrued income 138 182
Other debtors
Total 24,273 41,181
19.2
Disclos		 ure ofdebtors recoverable
in more th		 an 1 year (included
in d		 ebtors above )
This year Last year
Trade debtors
Prepayments and accrued income
Other debtors
Total

20.1 Analysis ofcredito rs
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year
f		 This year
8		 Last year
E
Accruals for grants payable
Bank loans and overdrahs 7,454 27,546
Trade creditors 5,564 9,982
Payments
received on		 account for contracts
or performance-related grants
Accruals and deferred income 1,144 1,072
Taxation and social security 4,112 8,003
Other creditors
Total 18,274 19,057 27,546

Note 24
Cash at bank and		 in hand
This year
f		 Last year
f
Short term cash investments (less than 3months maturity date)
Short term deposits 23,000 2,004
Cash at bank and on hand 16,121 22,998
Other
Total 25, 2

27.1 Detail 27.1 Detail s of mater ial
funds held		 ial
funds held		 ial
funds held		 ial
funds held		 and move and move ments
d		 uring the CURRENT reporting
period		 uring the CURRENT reporting
period		 uring the CURRENT reporting
period
please give details of the movements ofmateriel individual funds In the mporting period together with a balancing figure for 'Other funds' (which should include
nnraluation reserve and fair value reserve, if applicable). The 'Total funds' hgum below should reconcile to Total funds'in the balance sheet
*Keyr PE -permanent endowment funds; EE- expendable endowment funds; R - restricted
income		 funds including special trusts, ofthe cherry) and U -unnestricted
funds
un und
balances balances
Type PE, EE
Ror UR *		 Purpose and Restricdons brought
forward		 income Expenditure Transfem Gains and
losses		 carried
forward
Fund names 6 6 6 6 6
Restricted fund 501,721 83,911 - 119,714 465,918
Unrestricted lund UR 32800 5 - 15786 17019
Other funds (balancing
Sgum) Wa
Total Funds as per balance sheet 534,521 83,916 -
135,500		 482,937
Yes No
Fund balances carried forward include assets and liabilities denominated
in sforeign cenency
~ ~ ~
~
~
~
Z
8 Restricted
unrestricted Income Endowment Prior year
Recommended
categories		 by activity funds
6		 funds
6		 funds
f		 Totalfunds funds
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legacies		 Sot
Charitable
activities		 802 28,669 28669 112,434
Other trading
actnrities		 S03
investments 10
Separate materiel
item ofincome		 S05 1,060 1,060 14,914
Other Soa 54,182 54,182
Total S07 83,911 83,916 127,358
Expenditure
(Notes 6)
Expenditure
on:
Raising funds 808
Charitable
activities		 Sos 119,714 15,786 135,500 147,205
Separate mstensl expense Item Sto
Os er Sit
Total St2 119714 15786 135,500 147205
Net income/(expenditure) before tax for
the reporting
period		 S/3 35,803 15,781 51,584 19,847
Tax payable S/4
Net income/(expenditure) after tax before
investment
gains/(losses)		 815 35,803 15,781 51,584 19,847
Net gains/(losses)
on
investments St8
Net income/(expenditure) 817 35,803 15,781 51,584 19,847
Extraordinary
items		 Sta
Transfers
between		 funds S19
Other recognised gains/(losses):
Gains snd losses on revaluation offixed assets for the
charity's
own use		 520
Other gens/(losses) S2t
Net movement
in funds		 822 35,803 15,781 51,584 19,847
Reconci//ation
of
funds:
Total funds brought
forward		 S23 47,117 487,405 534522 554,369
Total funds carried forward S24 11314 471 624 482 938 534,522
L/verpool
Gateway Cenrtre		 L/verpool
Gateway Cenrtre		 L/verpool
Gateway Cenrtre		 Liverpo 1091501
Company
No		 4324214
Year endded 31March 2020
X
Restricted
Unrestricted income Endowment Total this Total last
funds funds funds year year
8 6 6 6 8
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) B01
Tangible assets (Note 14) 002 471,608 471,608 487,395
Heritage assets (Note 18) B03
Investments (Note 17)
Total gxed assets 71, 08 4 1,608 487,395
Current assets
Stocks (Note 18)
Debtors (Note 19) 007 41,181 41,181 41,811
Investments (Note 17.4) B00
Cash at bank and in hand
(Note 24)		 eov 39,121 39,121 25,002
Total current assets e10 80,302 66,813
Creditors: amounts falling due within
one year
(Note 20)		 B11 18,274 18,274 19,057
Net current assetsi(liebilitiesj eu 62,028 62,028 47,756
Total assets less cunentliabilifies e12 534,521
Creditors: amounts falling due after
one year (Note 20) BH
Provisions for liabilities e10
Total net assets orliabiliues e10 533,636 533,636 534,521
Funds ofthe Charity
Endowment
funds		 (Note 27) B17
Restricted income funds (Note 27) B10 465,918 465,918 501,721
Unrestricted
funds		 e10 17,019 17,019 32,800
Revaluation
reserve		 B20
Fair value reserve B21
Total funds 022 ,937 482, 534521

Reconciliation offunds per p revious
GAAP		 to funds de
Start of End of
period period
f E
Fund balances as previously
stated		 Not applicable Nol
applicable
Adjustments: Nol applicable Nol
applicable

Note 2 Accounting
potielee
2.2 INCOME
RecognlNon ofIncoma These sre indudsd
in Ihe ststwiient
ol Finennal
Amivtlies
fsoFA) whsn.
~
Ihe charity becomes enbtled to Ihe resources;
ills mors likely than not Ihet Ihe trustees mt receive Ihe resources, Yes No ida
~
Ihs monstsry
value csn be measured
with eulfioent
reliability.		 N
Thars hss bsen no offsetting cfassets and liabilities, or income snd expenses, unhss Yes' No' Nra'
required or permitted
by ths FRS 102SORP or FRS102.
Gmnm and donadona Grants and donations
ars only indudsd
in the SoFA when the general income recogneion
crllehe are met (5.10to5.12FRS102SORP).		 Yss' No' Nls'
m
In the case ol perlonnance
rmaled grants,
income must only be recogrused
lo Ihe extent
that Ihe chanly hes pmvded
the specilted goads or services as enbgemenl
to the grani		 Yaa' No' N/4'
omy occurs when Ihe pedormance
related condibons ere mel (5.15FRS 102SORP).
Lagaclss srs indudsd
in lhs SOFA when mcsipl e probabls,
that ie, when there hss		 bean
L4gOCIOS grant of probate, the executors have sslsbkshsd
Ihat theta ars eumnent
asssls in ths
estate snd sny condmore aeached to the legacy are eeher wuhln ths control ofIhs chsnly		 Yes' No' N/s*
orhsvs been mel
Government omnia The charily hse mceived goverrvnent
grants
m the reporbng
penod		 Yea No' N/s'
GIIt Aid receivable is Inchdsd
iri Incoms wlen Ihsrs is 4 valid dedaralion
from Ihe donor.
T4x Iimlalms oh Any Gill Aid amount
recovered on edonslhn
ie mrhdered
lo be psn ofIhsl gal and		 e Yes' No' N/a'
dohstlolis arid guts treated as an addition
lo Ihe same fund as the inllhl donadon
unlsss
Ihe donor or the
tenne of ms appeal cava specmed olhsrmes.
Contmchml Income and Tha 4 rufy 'siduded
in the soFA once the chamy hes provided
the related geode or		 Yes* No' Nla'
performance related services or met Ihs ps\fonnancs
related condolons.
grants
Yes' No toa
Darmtml goods Donated
goods sre measured
al fair value fthe amount for which the asset coild be
sxchsiigedl
ui1444 kiipnicllml
Icdo sc.
The cost of any stock ofgoods donated for dslribution
to benefinsime
is deemed to be
Ihe fair veins ofthose glhs st ths tbne oftheir receipt end Ihey are recognised
on receipt.		 Yee' No' Nla'
In the reporung
period
in when Ihe stocks am dislhbuled,
Ikey are recognised as sn
expanse al ths canylnp
amount oflhs stocks al distrlbudon.
Donated
goods for reach are massured el fair value on Initial recognition,
which is Ihe
expected proceeds rmm sde iess ttw expectea costs ot sam, snd rscog mead m 'income
from other trading
adivities'
with Ihs corresponding
stock recognised
in the balance		 Yss' No' Nrs'
shesl. on il~sem Ihs value ofstock is charged against 'Income Irom other tracing
adlvtliss'
and Ihs proceeds fmm
sale are also recognised ss 'Income from olhsr trading
scevmesl
Geode donated for ongolrg use by Iha chantlr ars remgnlsed
as Isnpible fixed assets		 Yes No' Nrs'
snd induded
in the SoFAes incoming resources when receivable.
Gula in kird for use by Ihe charity ere Induded
in Ihs SoFA as incoms from donations		 Yes' No' Nla
when rscsivsbfs.
oohsmd sorvtce4 ohd Dormled senricss end fsdlities ars Induded
in Ihe SOFA when received st lhe value		 ol Yea* No' Nla'
facgmie4 Ihe gift lo the chsnly provided
Ihe value ofae gitl can bs msssured
reliably.
Donated senrices snd fsdlilies that are consumed
immedlalsly
srs recognised as income		 Yes' No' Nla'
vein sn aqumslant
amount
recognised as sn expense under the appropriate
heading		 in
the SOFA.
Yea' No' N/a'
Suppotl seats The chanly hss incurred
expenditure
on support costs.
Volunteer help The value af any volunlery
help rscakred
is nol indud4d
m the accounts bul is describml
in the trustees'
annual report.		 Yes* No' Nla'
Incoms from irnsrest, TNs is included
In the accounts when receipt ie probable
and Iha amount rscslvsble		 can Yee' NO' lds'
royagles
and		 royagles
and		 dlvldenie IN m4ssumd
mlebty.
Income from memlemhlp Membership
subscrtpdons
received
In Ihe nature of 4 pm sre racopnlssd
in Donations		 Yes No Wa
~lllecrlpdore ofid Legacies
Membership
subsc/lpaons
which gives 4member
the rpm to buy services or other		 Yaa' No' N/4*
bolNfie ofo feccg/ilmd
44 lilctuiio serried
lm/ri Ihs pio«4ic/I ofgoods arid mfwcss 44
income from cherkable acgvige4.
Sonlomont
claims		 ofInsurance Inswsnce
claims
are only induded
in Iha SoFA when Ihs penaral
income rscognitkm
cntsna ere mel (5.10to5.12FRs102soRpi and 4/e induded ss an psm ofother
tncome
in Ihs SoFA.		 Yes' No' N/s'
Invmtmma
losses		 pains 4nd TNI Ududes sny realsad or unrsslised
pains or losses on tha sale of inveslmenls
snd
eny pain oress resuhinp
from revalulnp
invastm ants lo matket value sl Ihe ere ofthe		 Ves* No We.
year
2.$ EXPENDITURE AND LIABIUTIES
Uebakes sre recopnlssd
where
il ls more gkely Ihan not that mere Is 4legal or		 Yss' No' N/4'
Llabpgy recognplon construcgve
oblipslen
commpling
lhs chanly lo psy oul rasmsces and the amount
obligation can be messeed
wsh reasonable
certainly		 ofthe
Govemanes
coom		 and suppon Support costs have been agocsted between governance
costs snd other support
Governance costs comprise
ag costs invohrlng
public accountabigy
oflhe chsrsy and its		 Yas' No' N/4'
complete
won rageaten and pooa practee.
Support cost4 indude central funmions
and have been sheeted to acevky cost
categories on 4basis consistent
«alh Ihe use ofresources, eg elloced/0 propety costs		 Yea' NO' N/a'
by floor areas, or per capite, staff costs by Ihe erne spent and other costs by their usage.
Genie whh performance where ihe chsnly
gives a granlmlh
condelons
for as paymenl
bmnp
a speckle level		 of
conditions serves or output lo b4 provkled,
such grants are only recognised
in Ihe soFA once		 me Yes* No' N/4'
rempisnt
ofIhe grant has provided
the spechled service or oulpul
Grants payable wnhoul where there ara re condeions aaachlng
lo ths grani thai anodes Ihe donor chalky lo
pmmrmame cshigdsIN reaesgcaey svoe lha commilmanl,
4 habilsy for Ihe lup funrlnp
omlgalen
must be		 YSS* Nc' N/4'
Iocoghissd.
RsdulNkncy cost The cheray made no redundancy
psymsnls
dunnp
lhe raporgnp
penod		 Yes* No' N/4'
Damrred Income No mslenel
item cfdefensd income has been indudsd
in ths accotml ~.		 Ves' No Wa
Crealmrs Tha shanty hes credkors wheh 4re msssuNd
al setdement
amounts
less any trade		 Yes' No N/4'
dNccimlii
provisions for pabphles A lelelty
i~ mssmred
on recopnition sl its Nstorlcal cost end than subsequemly
measured
sl lhe bool eslim ala of Iho amount
requlrod
to Sable Ihe obllgabon al Iha		 Yes' No' N/4'
reporbng
dele
Same Rnanc41
lretilrm4/lm		 The charay accoimts fof basic linandet
Instruments
on inibal recognNon es per paragraph
10.7 FRs102soRp. subsequent
measurement
is as par pmagrsphs
11.17lo II.le,
FRS102SORP.		 Yas' No' N/4'
2.4ASSETS
Tangible flaml assets for Tees aro cspitelieml
ifIhey can bs used for more Ihan ons year, end co4t st least
INs by shortly Yea* No' N/4'
They sre valued etcost
Tha depreoakon
rates and methods used ars disdossd
in note 14.
Intangible
guod assets		 The chanly les inlangible
4«ml swats, that is, nonmonstsry
assels thol do nol have
physeaf subslanco
bul sra identeable
and are controlled
by Ihe ebsray through
custody		 Yes' No' N/4'
or 4gal nghis. The amorlisalion
rates and methods
used sre dnclossd
In nole 15.
They are valued at cost. Yes* No' N/a'
Nsfpogo seams The chanly haa heritage assets, that e, ren-monetary
assets with Nstodh
artiste,
sdanpgc,
technological,
geophysical
or environmental
quseies Ihet are hald
and
maintained
pnnctpogy
for Ihsir contnbul/on
to kre«edge
and culture.
The depreoat on		 Yes' No' N/a'
raise and metteds used ss ditclosed
In nots IL
Y44' No' N/4'
They are v4luad simst.
Fbted asset Investmenls
in quoted shores, traded bonds snd similar Investmsnls
ara
Ihvwllnerlts vowed at Inklegy st cost ana subsaquenpy
st fair value /their
market valval al the year
and.
Tha same Ireelmerit 4 applied lo unbated
invastmanla
unless fair value cannot be		 Yea' NO' N/a'
measured
rolably
in which casa 4 is measured
ol coal lose impairment.
Invsslmsnls
held for resale or pambng
their sais end cash snd cash eqevalanls
wsh		 4 Yes' No' N/a'
Note 3 Income Income Income
Restricted
Analysis ofincome Unrsslruled
funds		 Income
funds		 Endowment
funds		 Total funds Prior year
5 5
Donstlona Donations and ihs
and legacies: Gift Aid
L
cise
General grants
provided		 by govemmenUother
chanties 54 182 54 182
Membership subscnptions and sponsorships
which are in substance donations
Donated oods, faalities and services
Total 54,182 54,182
Charitable
activities: 28669 28689 112434
Other
Total 28,889 28689 112434
Other trading
activities:
Other
Total
Income from Interest income 10
Inveslmenla; Dwidend income
Rental and leasin income
Other I 060 1 080 14914
Total 1 080 1065 14924
Other. Conversion ofendowment funds into income
Gain on disposal of a tangible fixed asset held
for chan s own use
Gain on disposal of a programme rented
investiilent
Royalties from the exploitason of intellectual
ro e
ri		 hts
Other
Total
TOTAL INCOME 83911 5 83918 127358
Other Information:
As income in the pnor year wss unrestricted except for: Bank interest receivable
Where any endowment
fund Is converted		 into Inconie In the
Where any endowment
fund ls converted		 Into Income In the
Within the Income Items above ths fogowlng Items are Not a licable
This year: Where sums orlglnedy denominated In foreign
Last year: Where sums onglnaEy denominated In foreign
Note 6 Expenditure Expenditure Expenditure
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Tctalfunds funds funds funds Totslfunds
Expenditure
on		 raisin funds:
Rent collection, property repairs and
maintenance
charges
Total expenditure on raising funds
Expenditure
on		 charitable activities:
Total 119714 15786 135,500 130,113 17,092 147,205
Total expenditure on charitable activities 119,714 15,786 135500 130113 17092 147,205
Separate material item ofexpense
Total
Other
Total other expenditure
TOTAL EXPENDITURE 119,714 15,766 135,500 130,113 17,092 147,205
Other information:
Analysis ofexpenditure on charitable activities
This year Last year
Activity or programme Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs		 Total last
year
Ac'' 1
'
Acti 2
Total
This year: Where sums orlginagy denominated In foreign currency have
been included
in		 expenditure, explain the basis on which those sums
have been translated into sterling (or the currency ln which the accounts
are drawn up). Nct a licable
Note 9 Support Costs
Please complete this note ifthe charity has enalysed its expenses using ectivity
categories and hes support costs.
This year
Governance
Raisin funda costs Activ 2 Actlvi 3 Grand total Basis ofagocation
Su ort cost (Describe method)
Depreciation 15,786 15,786 100%raisin
funds
Repairs snd maintenance 3,023 3,023 100%raisi
funds
Bad debts 100%raisin
funds
Premises snd office costs 60,501 60,501 100%raisin
funds
Printing postage and
stations 100%raisi
funds
Subscriptions and 438 438
donations 100%raisin
funds
Equipment hire 1,200 1,200 100%raisin
funds
Cleanin 134 134 100%raisi
funds
Advertising and 155 155
romotion 100yo raisin
funds
Legal and professional
fees 100'Yr raisi
funds
Bank char es 725 725 100%raisin
funds
Examination fees 675 675 100% overnance
Accountancy 6,786 6,786 100% ovemance
81,962 7,461 89,423
Total
Last year
Raising funds Activity 1 Activity 2 Acflvlty 3 Grand total Basis ofallocation
Su ort cost 6 8 8 6 (Describe method)
De reciation 17092 17092 100%raising funds
Re airs and maintenance 100%raising funds
Bad debts 49,569 49,569 100%raising funds
Premises and office costs 100%raising funds
Printing postage and
stations 100%raising funds
Subscriptions and
donations 3 981 3,981 100%raising funds
E ui ment hire 3276 3,276 100%raising funds
Cleanin 2311 2,311 100%raismg funds
Advertising and
romotion 229 229 100%raising funds
Legal and professional
fees 100%raising funds
Bank cha es 746 746 100%raising funds
Examination fees 675 675 100%governance
Accountsn 6,438 6438 100%governance
77,204 7,113 84,317
Total
Please provide details ofths accounting policy

was paid please ent er '0 'in the appropriate box(esj.
This year Last year
E K
Independent
examiner's		 fees 675 675
Assurance services other than independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid 6,786 6,390
to the independent examiner
11.2Average head count In the year Thl~year
Number		 Thl~year
Number		 Last year
Number		 Last year
Number
The parts ofthe charity In which the I.rtn&trato«n
employees
work		 Charitahio Artivitioa
Govornanco
Other
Total
This sr Last ar
Please state the amount ofthe payment (or value of any waiver
ofa right to sn asset)
Freehold Nnd 8 Other land 8 plant, machinery and Fixtures, Iatlngs snd Total
bugdlnos bulkanos motor vehicles eeulpment
8 8 8 8
At the beginning
of		 729,139 89,821 818,960
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe yssr 729 139 89 821 818980
t*2Deprechrtlon and Impalrments
"Seals SL Sl SL SL SL
Rate 10%533%
At beginning ofthe 243,998 87,567 331,565
year
Disposals
Depreciation 14975 811 15786
Impairment
Transters'
At end ofthe year 268973 88 378 347 351
14.3 Net book value
Net book value at the 485,141 2,254 ~87,395
beginning
ot		 the year
Net book value at the 470,166 1,443 471,609
end ofthe year

Note 19
Debtors and prepayments		 19
Debtors and prepayments
Please complete this note ifthe charity has any debtors orprepayments.
19.1 Analysis ofdebtors
This year
f		 Lastyear
Trade debtors 24,135 40,999
Prepayments and accrued income 138 182
Other debtors
Total 24,273 41,181
19.2
Disclos		 ure ofdebtors recoverable
in more th		 an 1 year (included
in d		 ebtors above )
This year Last year
Trade debtors
Prepayments and accrued income
Other debtors
Total

20.1 Analysis ofcredito rs
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year
f		 This year
8		 Last year
E
Accruals for grants payable
Bank loans and overdrahs 7,454 27,546
Trade creditors 5,564 9,982
Payments
received on		 account for contracts
or performance-related grants
Accruals and deferred income 1,144 1,072
Taxation and social security 4,112 8,003
Other creditors
Total 18,274 19,057 27,546

Note 24
Cash at bank and		 in hand
This year
f		 Last year
f
Short term cash investments (less than 3months maturity date)
Short term deposits 23,000 2,004
Cash at bank and on hand 16,121 22,998
Other
Total 25, 2

27.1 Details of material
funds held		 27.1 Details of material
funds held		 27.1 Details of material
funds held		 27.1 Details of material
funds held		 27.1 Details of material
funds held		 27.1 Details of material
funds held		 and move and move ments
d		 uring the CURRENT reporting
period		 uring the CURRENT reporting
period		 uring the CURRENT reporting
period
please give details ofthe movements ofmateriel individual funds In the mporting period together with a balancing figure for 'Other funds' (which should include
nnraluation reserve and fair value reserve, ifapplicable). The 'Total funds' hgum below should reconcile to Total funds'in the balance sheet
*Keyr PE -permanent endowment funds; EE- expendable endowment funds; R - restricted
income		 funds including special trusts, ofthe cherry) and U -unnestricted
funds
un und
balances balances
Type PE, EE
Ror UR *		 Purpose and Restricdons brought
forward		 income Expenditure Transfem Gains and
losses		 carried
forward
Fund names 6 6 6 6 6
Restricted fund 501,721 83,911 119,714 465,918
Unrestricted lund UR 32800 15786 17019
Other funds (balancing
Sgum) Wa
Total Funds as per balance sheet 534,521 83,916 135,500 482,937
Yes No
Fund balances carried forward include assets and liabilities denominated
in sforeign cenency
IIyea please stets the basis on which the assets and(or liabilities have been translated into
staring (or the cunency in which the accounts are drawn up).