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Charity Name Castle Street Centre Charity No 1097192
Association Company No
Annual accounts for the period
Period end
Period start date 01/04/2023 To date 31/03/2024
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## **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
Raising funds
Separate material item of income
Other
Other
Donations and legacies
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Gains and losses on revaluation of fixed assets for the
charity’s own use
Total funds brought forward
**Net income/(expenditure) before tax for**
**the reporting period**
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income and endowments from:**
Charitable activities
Other trading activities
Investments
**Income (Note 3)**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
2,141
-
-
261
-
-
81,977
-
-
3,010
-
-
-
-
-
-
-
-|
**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|
|||2,141
1,261
261
493
81,977
70,343
3,010
726
-
-
-
-|
||87,389
-
-|87,389
72,823|
||-
-
-
72,422
-
-
3,045
-
-
7,147
-
1,507||
|||-
-
72,422
63,041
3,045
824
8,654
10,839|
||82,614
-
1,507|84,121
74,704|
||||
||4,775
-
1,507
-|3,268
1,881
-|
||-
-
-|-
-|
||4,775
-
1,507
-|3,268
1,881
-|
||-
-
-|-
-|
||4,775
-
1,507
-|3,268
1,881
-|
||-
-
-
-
-
-
-
-
-
-
-
-|-
-
-|
|||-
-
-
-|
||4,775
-
1,507
-|3,268
1,881
-|
||187,040
13,187
126,832|327,059
328,939|
||191,815
13,187
125,325|330,327
327,059|
1097192
Charity Name Castle Street Centre
Charity No Company No
Association
## **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**
**£**
F01
-
40,548
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
13,187
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
125,325
179,060
- -
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|
|||||-
182,701
-
-|
||40,548|13,187|125,325
179,060|182,701|
||-
2,923
-
155,808|-
-
-
-|- -
- 2,923
- -
- 155,808||
|||||-
5,599
-
145,834|
||158,731|-|- 158,731|151,433|
|||||7,076|
||7,464|-|- 7,464||
||||||
||151,267|-|- 151,267|144,357|
||||||
||191,815|13,187|**125,325**
330,327|327,058|
|||||-
-|
||-
-|-
-|- -
- -||
||||||
||191,815|13,187|125,325 330,327|327,058|
||-
191,815|13,187|125,325
125,325
13,187
- 191,815
-|126,832
13,187
187,039|
||191,815|13,187|125,325
330,327|327,058|
_**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.**_
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Date of
Signed by one or two trustees/directors on behalf of all the
trustees/directors Print Name approval
dd/mm/yyyy
Date
Signature of director authenticating accounts being sent to Signature dd/mm/yyyy
Companies House
Print name
**----- End of picture text -----**
CC17a (Excel)
21/01/2025
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## **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 _n/a_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _n/a_ going concern assumption doubtful; Where accounts are not prepared on a going _n/a_ 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 { }.
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Yes*
* -Tick as appropriate
No*
Please disclose:
n/a
(i) the nature of the change in accounting policy;
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CC17a (Excel)
21/01/2025
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n/a
(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 n/a
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.
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## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|* -Tick as appropriate|||
|---|---|---|---|
|**_Please disclose:_**||||
|||_n/a_||
|**_(i) the nature of any changes;_**||||
|||_n/a_||
|**_(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_**||_n/a_||
|**_more future periods._**||||
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
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Yes*
* -Tick as appropriate
No*
Please disclose:
n/a
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the n/a
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the n/a
earliest prior period presented in the accounts.
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CC17a (Excel)
21/01/2025
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## **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** _n/a_ **in accounting policy**
## _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_
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Start of End of
period period
£ £
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**Fund balances 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**_
**End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
21/01/2025
5
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
|**Recognition of income**
This is included in the accounts when receipt is probable and the amount receivable can
**Offsetting**
**Grants and donations**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
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.
**Income from interest,**
The charity has incurred expenditure on support costs.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
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.
**Donated goods**
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).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
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.
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.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
**Government grants**|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
21/01/2025
6
p p
**, 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.
Yes* No* N/a*
CC17 FRS 102 SORP
21/01/2025
7
|**Grants with performance**
**conditions**
**2.4 ASSETS**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
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.
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
They are valued at cost.
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.
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.
They are valued at cost.
**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.
**Grants payable without**
**performance conditions**
**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**
**Stocks and work in**
**progress**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
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.
**Creditors**
**Heritage 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.
**2.3 EXPENDITURE AND LIABILITIES**
**Governance and support**
**costs**
**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.
**Investments**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
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.
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.
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.
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|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
21/01/2025
8
**----- Start of picture text -----**
Goods or services provided as part of a charitable activity are measured at net Yes* No* N/a*
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 Yes* No* N/a*
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 Yes* No* N/a*
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 Yes* No* N/a*
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.
Yes* No* N/a*
They are valued at fair value except where they qualify as basic financial instruments. n/a
**----- End of picture text -----**
## **POLICIES ADOPTED ADDITIONAL TO OR** _n/a_ **DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
21/01/2025
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 2,141 - - 2,141 1,261
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 2,141 - - 2,141 1,261
Charitable Room Hire
activities: 81,945 - - 81,945 70,288
Equipment Hire 32 - - 32 55
- - - - -
Other - - - - -
Total 81,977 - - 81,977 70,343
Other trading Parking
activities: 201 - - 201 172
Miscellaneous Income 60 - - 60 321
- - - - -
Other - - - - -
Total 261 - - 261 493
Income from Interest income 3,010 - - 3,010 726
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 3,010 - - 3,010 726
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: 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
property rights - - - - -
Grants - - - - -
Total - - - - -
TOTAL INCOME 87,389 - - 87,389 72,823
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
**----- End of picture text -----**
**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)**
CC17a (Excel)
21/01/2025
10
**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).**
CC17a (Excel)
21/01/2025
11
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
-
-
**Total**
-
**Last year**
**£**
-
-
-
-
**Total**
-
**This year**
**This year**
**Description**
Council covid-19 grant
Furlough grant
**Last year**
**Last year**
**Description**|**This year**
**£**
-
-|
|---|---|---|
|||-|
|||**Last year**
**£**
-
-
-
-|
|||-|
CC17a (Excel)
21/01/2025
12
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**This year**
|**This year**
**Last year**
**£**
**£**
- -
- -
- -|
|---|---|---|
|||- -|
|||**Last year**|
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services**
**not recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||
CC17a (Excel)
21/01/2025
13
**Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
This year Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
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:
Staff salaries/expenses 37,231 - - 37,231 35,634 - 35,634
Utilities
23,913 - - 23,913 18,768 - 18,768
Repairs and maintenance 8,524 - - 8,524 6,269 - 6,269
Insurance
2,754 - - 2,754 2,370 - 2,370
Total expenditure on charitable activities 72,422 - - 72,422 63,041 - - 63,041
Separate material item of expense
Accountancy and professional fees 3,045 - - 3,045 824 - - 824
- - - - - - - -
- - - - - - - -
Total 3,045 - - 3,045 824 - - 824
Other
Miscellaneous 723 - - 723 1,067 - - 1,067
**----- End of picture text -----**
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**----- Start of picture text -----**
Stationery 134 - - 134 344 - - 344
Advertising 340 - - 340 124 - - 124
Business expenses 1,404 - - 1,404 1,755 - - 1,755
Cleaning materials
1,225 - - 1,225 1,508 - - 1,508
Bad debts 883 - - 883 - - - -
Depreciation 2,438 - 1,507 3,945 3,852 682 1,507 6,041
Total other expenditure 7,147 - 1,507 8,654 8,650 682 1,507 10,839
TOTAL EXPENDITURE 82,614 - 1,507 84,121 72,515 682 1,507 74,704
**----- End of picture text -----**
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## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
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).
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Description**
**Total extraordinary items**|**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
|||- -|
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please disclose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
**Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
Support cost
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 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).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**Last year**
**£**
**£**
200 200
- -
- -
2,845 624
|
|---|---|
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## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages 36,513 35,016
Social security costs - -
Pension costs (defined contribution scheme) 718 618
Other employee benefits - -
Total staff costs 37,231 35,634
This year:
n/a
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
n/a
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
**----- End of picture text -----**
_**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.**_
|**Band**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**£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**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**
n/a|
|---|---|
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|**11.2 Average head count in the year**|||||**This year**
**Number**||**Last year**
**Number**|
|---|---|---|---|---|---|---|---|
|**The parts of the charity in which the**||**Fundraising**||||-|-|
|**employees work**||**Charitable Activities**||||-|-|
|||**Governance**||||-|-|
|||**Other**||||3|3|
||||**Total**|||3|3|
|**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**||**This year**||||||
|**payment**||||||||
|||**Last year**||||||
|||||||||
|**Please state the legal authority or**||**This year**||||||
|**reason for making the payment**||||||||
|||**Last year**||||||
|||||||||
||||||**This year**||**Last year**|
||||||**£**||**£**|
|**Please state the amount of the payment (or value of any**|||**waiver**|||-|-|
|**of a right to an asset)**||||||||
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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## **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 the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
- -|
|---|---|
**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 although 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 this year and last year, if different**
_**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. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**
**_Please provide_**
**_details of charity's_**
**_URL._**
**_No_**
**_Provide details_**
**_below_**|
|---|---|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**
**Names of institution**|**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**
**Names of institution**
**Purpose**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
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## **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**
**----- Start of picture text -----**
Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of 203,915 - - 35,091 239,006
the year
Additions - - - 379 379
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 203,915 - - 35,470 239,385
14.2 Depreciation and impairments
**Basis SL SL or RB SL or RB SL SL or RB
** Rate 2% on buildings, 20%
0% on land
At beginning of the 24,105 - - 32,200 56,305
year
Disposals - - - - -
Depreciation 1,507 - - 2,438 3,945
Impairment - - - - -
Transfers* - - - - -
At end of the year 25,612 - - 34,638 60,250
14.3 Net book value
Net book value at the 179,810 - - 2,891 182,701
beginning of the year
Net book value at the 178,303 - - 832 179,135
end of the year
**----- End of picture text -----**
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## **14.4 Impairment**
**----- Start of picture text -----**
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.
14.5 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
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
This year Last year
£ £
(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.
**----- End of picture text -----**
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also_
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## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
_**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|
|At beginning of the
ear
Additions|
|
|-
-|-
-|-
-|-
-||
|Disposals|||-|-|-|-||
|Revaluations|||-|-|-|-||
|Transfers *|||-|-|-|-||
|At end of the year|||-|-|-|-||
|**15.2 Amortisation and**||**impairments**||||||
|****Basis**||SL or RB||SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|**** Rate**||||||||
|||||||||
|At beginning of the
ear
Disposals|
|
|-
-|-
-|-
-|-
-||
|Amortisation|||-|-|-|-||
|Impairment|||-|-|-|-||
|Transfers*|||-|-|-|-||
|At end of year|||-|-|-|-||
|**15.3 Net book value**||||||||
|Net book value at the|||-|-|-|-||
|beginning of the year||||||||
|Net book value at the|||-|-|-|-||
|end of the year||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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**15.5 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.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_(i) If your intangible asset was acquired by way_**
**_of grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security for_**
**_liabilities._**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**|
**This year**
**Last year**|
|---|---|
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
_**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|||||**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**|||||||||
|||**Heritage**
**1**
**£**|**asset**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|At beginning of the year|||-|-|-|-|-||
|Additions|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Revaluations|||-|-|-|-|-||
|Transfers *|||-|-|-|-|-||
|At end of the year|||-|-|-|-|-||
|**16.3 Depreciation and impairments**|||||||||
||****Basis**|||||||Straight Line
("SL") or
Reducing
Balance|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Depreciation|||-|-|-|-|-||
|Impairment|||-|-|-|-|-||
|Transfers*|||-|-|-|-|-||
|At end of year|||-|-|-|-|-||
|**16.4 Net book value**|||||||||
|Net book value at the beginning|of the||-|-|-|-|-||
|year|||||||||
|Net book value at the end of the|year||-|-|-|-|-||
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## **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:**_
_**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**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**
**Last year**|
|---|---|
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**16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2023 2022 2021 2020 2019
£ £ £ £ £
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 - - - - -
**----- End of picture text -----**
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## **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)**
|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
Carrying (fair) value at beginning of
period
145,834 - - - - 145,834
**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
9,974 - - - - 9,974
**Add/(deduct):**net gain/(loss) on
revaluation
- - - - - -
Carrying (fair) value at end of year
155,808 - - - - 155,808
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
145,834 - - - - 145,834
- - - - - -
- - - - - -
- - - - - -
- - - - - -
9,974 - - - - 9,974
- - - - - -|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
145,834 - - - - 145,834
- - - - - -
- - - - - -
- - - - - -
- - - - - -
9,974 - - - - 9,974
- - - - - -|
|---|---|---|
||155,808|- - - - 155,808|
||||
_**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.**
**This year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Total**|-
-
-
-
-
-
**Cost less impairment**
**£**
**Fair value at year end**
**£**
155,808
- -
-|
|---|---|
||-
155,808
155,808|
**Last year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|-
**Cost less impairment**
**£**
**£**
145,834 -
-
**Fair value at year end**
- -
- -
- -|
|---|---|
||145,834
-|
||145,834|
CC17a (Excel)
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## **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**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**|**Last year**
**This year**|
|---|---|
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance**
|**17.5 Guarantees**
**Other investments**
**Total**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Please explain how the guarantee furthers the charity's aims**
**Analysis of current asset 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**|155,808 145,834
155,808 145,834
- -
- -
- -
**This year**
**Last year**
**£**
**£**
**This year**
**Last year**
- -|
|---|---|
CC17a (Excel)
21/01/2025
35
## **17.6 Concessionary loans**
|**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**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.**
**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.**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**17.7 Additional information**
**Amounts payable after more than 1 year**
**Amounts receivable after more than 1 year**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**Amounts receivable within 1 year**|**_Description_**
**_Total_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||
**This year**
**_Description_**
**_Total_**
**This year**
|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
21/01/2025
36
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
**18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**Work in**
**progress**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Stock**
**Donated goods**
**Work in**
**progress**||
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
21/01/2025
37
## **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**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
2,923 2,793
-
-
-
-|
|---|---|
||2,923 2,793|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**19.2 Disclosure of debtors recoverable in more than 1 year (included in**|**debtors above)**|
|---|---|
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
-
-
- 2,806.0
-
-|
||- 2,806.0|
CC17a (Excel)
21/01/2025
38
## **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**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - -
-
- - -
-
6,586 3,140 -
-
- - -
-
148 2,531 -
-
- - -
-
860 1,405 -
-
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
|---|---|
||7,594 7,076 -
-|
## **20.2 Deferred income**
|**20.2 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**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
**Last year**|
||-
-|
CC17a (Excel)
21/01/2025
39
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
**----- Start of picture text -----**
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame
of that commitment, any performance-related
conditions and details of how the
commitment will be funded (with contracts for
capital expenditure separately identified).
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.
**----- End of picture text -----**
CC17a (Excel)
21/01/2025
40
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
**This year Last year**
CC17a (Excel)
21/01/2025
41
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**----- Start of picture text -----**
This year
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
Last year
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**This year**|||||
|---|---|---|---|---|
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**Last year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**23.4 Other disclosures for contingent assets and/or liabilities**|||||
|**Please provide the following information where practicable:**|||||
|||**This**|**year**|**Last year**|
|**Explain any uncertainties relating to the**|||||
|**amount or**|**timing of settlement; and the**||||
|**possibilty of any reimbursement**|||||
|**Where it is not practical to make one or more**|||||
|**of these disclosures, please state this fact**|||||
CC17a (Excel)
21/01/2025
42
## **Section C Notes to the accounts (cont)**
|**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 maturity date)**|**This year**
**Last year**
**£**
**£**
-
-
-
-
155,808 145,834
-
-|
|---|---|
||155,808
145,834|
CC17a (Excel)
21/01/2025
43
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 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. 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)
21/01/2025
44
## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
21/01/2025
45
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Endownment funds PE Charitable activites 126,832 - - 1,507 - - 125,325
Restricted funds R Charitable activites 13,187 - - - - 13,187
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a 187,039 87,389 - 82,614 - - 191,814
Total Funds as per balance sheet 327,058 87,389 - 84,121 - - 330,326
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency
**----- End of picture text -----**
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
CC17a (Excel)
21/01/2025
46
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Endownment funds PE Charitable activites 128,339 - - 1,507 - - 126,832
Restricted funds R Charitable activites 13,869 - - 681 - - 13,188
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a 186,731 72,823 - 74,703 - - 184,851
Total Funds as per balance sheet 328,939 72,823 - 76,891 - - 324,871
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency
**----- End of picture text -----**
CC17a (Excel)
21/01/2025
47
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**|||||
|---|---|---|---|---|
||**Reason for transfer and where endowment is converted to income,**||**Amount**||
|||**legal power for its conversion**|||
|Between unrestricted and|||||
|restricted funds|||||
|||||-|
|Between endowment and|||||
|restricted funds|||||
|||||-|
|Between endowment and|||||
|unrestricted funds|||||
|||||-|
|||||-|
|**Last year**|||||
||**Reason for transfer and where endowment is converted to income,**||**Amount**||
|||**legal power for its conversion**|||
|Between unrestricted and|||||
|restricted funds||||-|
|Between endowment and|||||
|restricted funds|||||
|||||-|
|Between endowment and|||||
|unrestricted funds|||||
|||||-|
|||||-|
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**||
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**Last year**||||
|**Planned use**|**Purpose of the designation**|**Amount**||
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
CC17a (Excel)
21/01/2025
48
## **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 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)**
**_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._**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
21/01/2025
49
## **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)**
_**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.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
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.
**----- End of picture text -----**
## **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)**
||**Type of expenses reimbursed**||**This year**
**£**||**Last year**
**£**||
|---|---|---|---|---|---|---|
|**Travel**|||||||
|||||-|-||
|**Subsistence**|||||||
|||||-|-||
|**Accommodation**|||||||
|||||-|-||
|**Other (please specify):**||||-|-||
|||||-|-||
|||**TOTAL**||-|
|-|
CC17a (Excel)
21/01/2025
50
**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)**
||||||||||**Amounts**|
|---|---|---|---|---|---|---|---|---|---|
|**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**||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**||**£**||**£**|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
||||||||||**Amounts**|
|---|---|---|---|---|---|---|---|---|---|
|**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**||**written off**
**during**
**reporting**|
||||||||||**period**|
||||**£**||**£**||**£**||**£**|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
|||||-|
|-|
|-|-
|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
21/01/2025
51