;
## eh @}|#9, CHARITYFOR ENGLAND COMMISSION AND WALES
## Trustees’ Annual Report for the period
# From 01/04/2021 To 31/03/2022
## Charity name: BUTTERCUPS SANCTUARY FOR GOATS
## Charity registration number: 1099627
## Objectives and Activities
|a|0||
|---|---|---|
|Summary ofthe purposes of | Para 1.17||1) To alleviate the suffering, theabuse and|
|the charity as set out in its||neglect of goats, and to provide them with|
|governing document||sanctuary and to find new homes forother|
|||unwanted goats|
|||ll) Toadvance the public knowledge and|
|||understanding of goats and their|
|||requirements, treatment and care through|
|||education|
|||Ill) To help improve the standard of welfare|
|||for goats|
|Summary of the main
Para 1.17and
activities in relation tothose |"9||(l)To provide knowledge on goat husbandry
and welfare standards|
|purposes forthe public||(Il)To provide buildings/ facilities/open|
|benefit, in particular, the||space to provide advocacy/ advice/|
|activities, projects or services||information|
|identified in the accounts.||(Ill)To improve standards of care/treatment|
|||through education to improve welfare|
|||standards forgoats to provide human|
|||resources|
|Statement confirming|Para 1.18|As detailed in our Charity aims and|
|whether the trustees have||objectives, we deliver public benefit by|
|had regard to the guidance||promoting human morality through the|
|issued by the Charity||encouragement of kindness to animals,|
|Commission on public||discouraging cruelty to animals and|
|benefit||expanding knowledge of goatwelfare.|
|||By organising newfoster homes for goats,|
|||weseek to create happy homes for humans|
|||and animals alike, all animals remain under|
|||the umbrella of our care, in accordance with|
|||the Charities fostering scheme guidelines.|
|||When constructing the aims and objectivise|
|||of future planned events, and/or activities,|
|||the Board of Trustees have referred to the|
|||guidance contained in the Charity|
|||Commissions general guidance on public|
|||benefit|
## Additional information (optional)
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|You|may|choose|to|include|further|statements|where|relevant|about:|
|A|...|nn|
|Para|1.38|
|perenne|
|Para|1.38|
|Policy|on|social|investment|
|including|program|related|
|investment|
|A|dedicated|team|of|unpaid|volunteers|
|Pare'4.38|assists|with|caring|for the|goats;|daily —|
|Contribution|made|by|cleaning|of|pens,|feeding|and|grooming|
|volunteers|goats,|etc.|
|On|occasions|a|team|of|volunteers|will|
|attend|fundraising|events|to|represent|the|
|Charity,|in|ways|of|enhancing|the|public|
|awareness|of|the|Charities|needs|and|
|objectives.|
|rf po|
**----- End of picture text -----**
## Achievements and Performance
|conncecaneets erarmreeleee
eee
The trustees consider that the overall|conncecaneets erarmreeleee
eee
The trustees consider that the overall|conncecaneets erarmreeleee
eee
The trustees consider that the overall|
|---|---|---|
|||performance of the charity during the year|
|||has been satisfactory.|
|Summary ofthe main
achievements of the charity,|Para 4.20
,|Overthe period since theCharity has been
founded, Buttercups has managed to|
|identifying the difference the||provide sanctuary and rehabilitation to over|
|charity'swork has made to||900 animals, and continue to house 132|
|the circumstances of its||goats onsite, with an additional 124 offsite|
|beneficiaries and any wider||under the Fostering Scheme.|
|benefits to society as a||In line with the Charities governing|
|whole.||document, Buttercups has provided work|
|||experience placements to20 plus students|
|||aspiring to find a future career in theanimal|
|||sector.We have secured future plans to|
|||work alongside Surrey University on animal|
|||welfare related research, this is in additional|
|||to the PhD programmes lead by DrAlan|
|||McElligott on animal behaviour.|
|||Buttercups has also opened additional|
|||voluntary positions throughout the|
|||organisation, which has assisted individuals|
|||tocombat social isolations and bringing the|
|||local community together.|
|||The staff at the Sanctuary should again be|
|||congratulated on their continuing level of|
|||hard work in their care of the animals.|
|||The Charity would not be able to provide the|
|||service of caring for animals without the|
|||valuable assistance of the numerous willing|
|||supportersandvolunteers.|
|Additional information (optional)|Additional information (optional)|
|---|---|
|You may
choose to include|further statements where relevant about:|
|Achievementsagainst|Para 1.41|
|objectives set||
|Performance of fundraising
activities against objectives|| Para 1.41|
|set||
|Investment performance|Para 1.41|
|against objectives||
|me||
## Financial Review
|Review of the charity’s|Para 1.21|The Commission requires charities to|
|---|---|---|
|financial position atthe end||determine and explain their policy for|
|of the period||reserves. The trustees have reviewed its|
|||free reserve policy and have turned its entire|
|||free unrestricted fund intoan emergency|
|||fund to enable Buttercups Sanctuary for|
|||Goats to meet its obligations in event of a|
|||shortfall in income orsudden upturn in|
|||expenditure.|
|Statement explaining the|Para 1.22|The trustees have decided the designate the|
|policy for holding reserves||funds in the National Westminster Bank|
|stating why they are held||Account as Reservation Fund. Furthermore,|
|||the trustees meet quarterly to review their|
|||reserve level. If the value of the reserves|
|||falls below a level unacceptable to the|
|||trustees, then appropriate action will be|
|||taken immediately
to rectify
the situation.|
|Amount of reserves held|Para 1.22|One hundred and sixty thousand four|
|||hundred and eight three pounds and seventy|
|fi
reserves|a|pence.|
|deficit|||
|Explanation ofany|Para 1.23||
|uncertainties about the|||
|charity continuing as a going|||
|concern|||
Additional information (optional) You may choose to include further statements where relevant about:
|The charity’s principal
sources offunds (including | Pata 1.47|The charity’s principal
sources offunds (including | Pata 1.47|
|---|---|
|any fundraising)||
|Investment policy and||
|objectives including any|Para 1.46|
|social investment policy||
|adopted||
|Adescription of the principal | Para 1.46||
|risks facing the charity||
|me||
## Structure, Governance and Management
|trusts:|||
|---|---|---|
|Type ofgoverning document | Para 1.25||The charity is controlled by itsgoverning|
|||document, a deed of trust and constitutes an|
|||unincorporated charity.|
|How isthe charity|Para 1.25||
|constituted?|||
|Trustee selection methods|Para 1.25||
|including details of any|||
|constitutional provisions e.g.|||
|election to post orname of|||
|any person or body entitled|||
|to appoint one or more|||
|trustees|||
|Additional information (optional)|Additional information (optional)|
|---|---|
|You may
choose to include further statements where relevant about:||
|Policies and procedures
adopted forthe induction and||| Para 1.51|
|training of trustees||
|The charity’s organisational||
|structure and anywider|PaneOF|
|network with which the||
|charity works||
|Relationship withany related|| Para 1.51|
|parties||
|2||
## Reference and Administrative details
|||BUTTERCUPS SANCTUARY FOR GOATS|
|---|---|---|
|Othernamethecharityuses
Registered charity
number|||-C—i(‘“‘CSC*C‘*zC
1099627|
|Charity’s principal|address|BUTTERCUPS SANCTUARY FORGOATS|
|||WIERTON HALL|
|||EAST HALL HILL|
|||BOUGHTON MONCHELSEA|
|||KENT|
|PME|||
Names of the charity trustees who manage the charity
**----- Start of picture text -----**
1{MRSKING |
2{|DRAMcELuGO T | |
3|MRSAA S INDER |
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**----- End of picture text -----**
Corporate trustees — names of the directors at the date the report was approved TC [Directorname CSC~*dY (ee| ee Seep reeeeeer ie **e** _—rn eeen
Name of trustees holding title to property belonging to the charity
|Trusteename —sss— CSC‘“‘SS«CiS#WaatteS acted ifnotfor whole year [| [MRSKING [DRAMCELLIGOTT | eeEe ee (eeeee |e **e** e Seeee
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|Funds|held|as|custodian|trustees|on|behalf of others|
|Description|of|the|assets|N/A|
|held|in|this|capacity|
|Name|and|objects|of|the|
|charity|on whose|behalf|the|
|assets|are|held|and|how|this|
|falls|within|the|custodian|
|charity’s|objects|
|Details|of|arrangements|for|
|safe|custody|and|
|segregation|of|such|assets|
|from|the|charity’s own|assets|
**----- End of picture text -----**
## Additional information (optional)
## Names and addresses of advisers (Optional information)
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Typeof|Name|Address|
|adviser|
|MR|RHHITCH|1|MILL|COTTAGE|
|CLAY|GATE|
|MARDEN|
|KENT|
|TN12|9PG|
**----- End of picture text -----**
Name of chief executive or names of senior staff members (Optional information) MR G F MCCARTHY- GENERAL MANAGER
## Exemptions from disclosure
Reason for non-disclosure of;- details
## Other optional information
## Declarations
## The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
MISS B STEAD Position (eg Secretary,Chair, etc)|_Seneree“Teus7[CL] | TRUSTEE Date} D3 | o1 [2o2=
## Kk CHARITY COMMISSION! FOR ENGLAND AND WALES
## ‘ — Independent examiner's report on the accounts
## SectionA
## Independent Examiner's Report
Report to the trustees/ members of |[BUTTERCUPS][SANCTUARY][FOR][GOATS]
**----- Start of picture text -----**
On accounts for the year | 31 MARCH 2022
ended
**----- End of picture text -----**
**----- Start of picture text -----**
Charity no | 1099627
(if any)
**----- End of picture text -----**
| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2022 :
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act’).
| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- Independent | have completed my examination. | confirm that no material matters have examiner's statement | come to my attention in connection with the examination which gives me cause to believe that in, any material respect: e accounting records were not kept in accordance with section 130 of the Act or
- e the accounts do not accord with the accounting records
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**----- Start of picture text -----**
Signed: | S CAIN
**----- End of picture text -----**
**----- Start of picture text -----**
Date: | 24/01/2023
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**----- Start of picture text -----**
Name: |SHAREN CAIN FCCA
**----- End of picture text -----**
- Relevant professional |[ACCA]
- qualification(s) or body (if any):
Address: | 24 HIGH STREET CHARING
TN27 OHX
## Section B
## Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
## IER
1
October 2018
|||FORENGLANDAND WALES
,||.|
|---|---|---|---|
||||Period end|
||;|||
||Section A
Statement of financial activities|||
|||8||
|||2||
|||8|Restricted|
||Recommended categories by|2|Unrestricted
income
Endowment|
||activity|6|funds
funds
funds
Total funds
Prioryearfunds|
||||£
£
E
£
£|
||Incoming resources (Note 3)||F041
FO2
F03
F04
FO5|
||Income and endowments from:|||
||Donationsandlegacies
Charitable activities
Othertradingactivities
Investments
Separate materialitem
ofincome
Other
Total|so]
ih
sos]__64,926{
SS
eS
5A
so7|__|377,770]
= |857,770]
457,995 |
i
ara
- |
|
1926]
16,1311|
=6fl
(itll
a
ee
ee
ee
A A
(
439,696]se
9 06 |
474,127 ||
||Resources expended (Note 6)|||
||Expenditure on:
Raising funds
Charitableacivities
Separatematerialitem ofexpense
Other
Total|so{
soo|__271,880|
ST
sii|
si2||= |
TC 226,784|
- |
= _| 271,880{
i
a
es
ee eeee
58.885]
88 885]
66,742|
San venff
0765 | 2 56 ||
||Netincome/(expenditure) beforeinvestment
gains/(losses)
Notgains/(losses)
on investments
Netincome/(expenditure)
Extraordinary items
Transfers
betweenfunds
Other recognised gains/(losses):|eo
See ee eee
$13
108,931
108,931
180,621
idll
916| AOROBE
fe
TORaT
480,621 |
i
=6=6—(|
sv]
|:Cd||
|Gainsandlossesonrevaluationoffixedassets forthecharity'sownuse||S18ll||
|Netmovementinfunds
Reconciliationoffunds:
Total fundsbrought forward
Totalfunds carriedforward||OS
sz]
922|5 Ol
aS
5 a
a
a a
es
ee
942,735, =f
-942,735 |
762,114 |
| OG eeeLn|
||4|||
## Section B
## Balance sheet
||g°||||
|---|---|---|---|---|
||=||||
||3|Restricted|||
||<
fo}|Unrestricted
income
Endowment
funds
funds
funds|Totalthis
year|Total last
year|
|||£
£
£|£|£|
|Fixed assets||FO1
FO2
FO3|FO4|FO5|
|Intangibleassets
(Note 15)
Tangible assets
(Note 14)
Heritage assets
(Note 16)|eo |
Cl | llLe
poz | 1,458,762;
- | — - | 1,458,762
832,098
dhl||||
|Total fixedassets|805||1,458,/62/|
==- |
~~ = ||1,458,762|832,098|
|Current assets|||||
|Stocks
(Note 18)
Debtors
(Note 19)
Investments
(Note 17.4)
Cash atbankand inhand (Note24)
Totalcurrentassets|se |
|ls
B07
12674|
-|
- |
12,674
18,703
J
ll
Bog
224,231/
- |
= |
224201
176,461
810 [~ 236005]
__- | - | 236,005 |
106,164||||
|Creditors: amounts falling due within|||||
|one year
(Note 20)|Bit|2,027
981|3,008|7,755|
|Netcurrentassets/(liabilities)|B12|2040/5 |-961,
- ||233,896|187,408|
|Totalassetsless currentliabilities|813|| 1,693,040 |- — 981 |===||1,692,659 ||1,019,506|
|Creditors: amounts falling due after|||||
|one year
(Note 20)|B14|9,684|9,684|76,771|
|Provisionsforliabilities|es||
-|
||||
|Totalnet assets orliabilities|B16|| 1,683,955Sa"
eee|1,682,974|942,735|
|Funds ofthe Charity|||||
|Endowmentfunds (Note 27)
Restrictedincomefunds (Note27)|B17
B18|-
PY
=
981a |
-|- {|
- |
981||
|Unrestricted funds
Revaluation reserve
Totalfunds|B19
B20
02|| 1,683,955
- | 1,683,955
942,276
S fs
[7ee2074]
_- |
| 1ee20/4 |
942,735|||
|Signed byone or two trustees on behalf of all||||Date of|
|the trustees||Signature
Print Name||approval|
|~||||dd/mm/yyyy|
CC 17a (Excel)
1
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* v 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
- «ena wR o the Financial Reporting Standard applicable in the United Kingdom and Republic of ane Ireland (FRS 102)
¢ and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
**----- Start of picture text -----**
Y
**----- End of picture text -----**
* .Tick as appropriate
## 1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable”, if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going Not applicable concern; goingDisclosureconcernof anyassumptionuncertaintiesdoubtful;that make the Not applicable; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees ; prepared the accounts and the reason why the Not applicable charity is not regarded as a going concern.
## 1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
* -Tick as appropriate
## Please disclose:
CC17a (Excel)
1
**----- Start of picture text -----**
||||||||||
|---|---|---|---|---|---|---|---|---|
|(i)|the|nature|of the change|in|accounting|policy;|Not|applicable|
|(ii)|the reasons|why applying|the|new accounting|policy|
|provides|more|reliable|and more|relevant|information;|Not|applicable|
|and|
|(iii)|the amount of the adjustment for each|line|affected|
|in|the|current period,|each prior period presented and|
|the|aggregate|amount of the|adjustment|relating|to|;|
|periods before|those presented,|3.44 FRS|102 SORP.|SuEaR|ew|
**----- End of picture text -----**
## 1.4 Changes to accounting estimates
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Lind *-Tick as appropriate
No* _ae
Please disclose:
(ii) the effect of the change on income and expense or NEY ADONEABIS
assets and liabilities for the current period; and PP
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
**----- End of picture text -----**
## 1.5 Material prior year errors
## No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Tes —- * -Tick aS appropriate
No*
Please disclose:
Although not material, we wish to disclose 1 classification
(i) the nature of the prior period error; error and 1 minor error of £164 made by Abudey and Co,
who prepared our 2020/21 accounts.
**----- End of picture text -----**
CC17a (Excel)
2
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|(ii)|for each prior period presented|in|the|accounts,|the|
|amount of the correction|for each account line|item|A|bank|balance|of £2943|was|wrongly|classified|as|
|affected;|and|Prepayment/Accrued|Income.|2020/1|balances|have|
|been|corrected:|cash|is|+£2943,|prepayments/accruals|is|-|
|,|£2943.been|£7755.Accruals2020/1werebalancesreportedhaveas|£7919been|butamendedshouldtohave|
|show|the|correct|amount.|The|SOFA|has|also|been|
|updated|to|reflect|this|correction,|which|is|included|within|
|the|Raising|Funds|heading|classification.|
|(iii)|the amount of the|correction|at|the beginning|of the|
|earliest prior period presented|in|the|accounts.|
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CC17a (Excel)
3
Notes to the accounts
## Section C
## Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
## 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of the nature of each change Not Applicable in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
**----- Start of picture text -----**
Start of End of
period period
£ £
**----- End of picture text -----**
Fund balances as previously stated Adjustments:
## Fund balance as restated
Reconcilation 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)
1
## Note 2 Accounting policies 2.2 INCOME
**----- Start of picture text -----**
||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|This|standard|list|of accounting policies has been|applied by|the|charity except|for those|ticked|"No" or|"N/a".|Where a|
|different or additional policy has been|adopted then|this|is|detailed in|the box|below.|
|Recognition|of income|These|are|included|in|the|Statement of|Financial|Activities|(SoFA)|when:|
|e|the|charity|becomes|entitled|to|the|resources;|
|:|it|is|more|likely than|not|that|the|trustees|will|receive|the resources;|and|Yes|No|N/a|
|e|the monetary value can be measured|with sufficient|reliability.|a|
|Offsetting|orThere permitted has beenby the no FRS offsetting102 SORP of assetsor FRS and|liabilities,102.|or income and expenses, unless required|aYes|eeNo|aeNia|
|Yes|No|N/a|
|Grants|and donations|are|only|included|in|the SoFA when the general|income|v|
|Grants|and|donations|recognition|criteria|are|met|(5.10|to|5.12|FRS102|SORP).|
|In|the|case of performance|related|grants,|income|must|only be|recognised|to|the|extent|Yes|No|Nia|
|that|the charity|has|provided|the|specified|goods|or|services|as|entitlement|to|the|grant|v|
|only occurs when|the|performance|related|conditions|are|met|(5.16|FRS|102|SORP).|
|Legacies|Legacies|are|included|in the SOFA when|receipt|is probable,|that|is,|when|there|has|Yes|No|N/a|
|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|v|
|charity|or|have|been|met.|
|Yes|No|N/a|
|Government grants|The charity has received government grants in the reporting|period|rv]|[||
|Gift|Aid|receivable|is|included|in|income when|there|is a|valid|declaration|from|the|
|Tax|reclaims on|donor.|Any|Gift|Aid|amount|recovered|on|a|donation|is|considered|to|be|part|of that|gift|Yes|No|N/a|
|donations and gifts|and|is treated|as an|addition|to the same fund as the|initial|donation|unless the donor or|es|
|the|terms|of the|appeal|have|specified|otherwise.|
|es|No|N/a|
|Contractual|||income|and|This|is|only included|in|the|SoFA once|the|charity|has|provided|the|related|goods|or|
|performance|related|services|or|met the|performance|related|conditions.|v|
|grants|
|Donated|goods|Donated goods are measured.|:|at fair‘|value (the amount for which:|the asset could|be|Yes|N=|N/a|
|exchanged)|unless|impractical|to do so.|Y|
|The cost of any stock|of goods donated|for|distribution|to|beneficiaries|is deemed|to|be|Y|N|||
|the|fair value|of those|gifts|at the time|of their receipt and|they are|recognised|on|gs|o|Nia|
|receipt.|In|the|reporting|period|in which|the|stocks|are|distributed,|they|are|recagnised|Y|
|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|y|N|NA|
|from other trading|activities'|with|the|corresponding|stock|recognised|in|the|balance|=|2|:|
|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|v|
|activities’.|
|andGoods includeddonatedin thefor on-going SoFA as;|incominguse|by|theresourcescharity|are whenrecognised receivable.as|tangible;|fixed|assets|mtYes|||No|N/a|
|GiftsTein|kind|for use|by the|charity:|are|included'|in;|the|SoFA|as|income:|from|donations|Yes|No|N/a|
|Donated|services|and|Donated|services and|facilities|are|included|in|the SOFA when|received|at|the|value|of|Yes|No|Na|
|facilities|the gift to the charity provided the value of the|gift can be measured|reliably.|||fd|ov|
|Donated|services|and|facilities|that|are|consumed|immediately|are|recognised|as|Yes|No|N/a|
|income|with an equivalent amount recognised|as an|expense under|the appropriate|Z|
|Yes|No|N/a|
|Support costs|The charity has incurred|expenditure on support costs.|fel]|||
|The|value|af anv vahintary|haln|racaivad|ie|nat|inclidad|in the|arcaiinte|hist|ie|daccrihad|Yes|No|Nia|
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**----- Start of picture text -----**
Volunteer help inPrt theWE trustees’UE Cy annualVNU report.y Pri PUUUIYOU PO HURUNUI ne GUY WU Io Uo mirt
Incomeroyaltiesfrom and dividendsinterest,7 Thisbe measuredpiningis includedreliably.in‘ the accounts when receiptTTis probable and the amount receivable, can Po}Yes No fwa |
Income from membership Membership5 subscriptionseh receivedTTin the nature of a gift. are recognised_—in Donations; Yes No Nia
subscriptions and Legacies. an
Membership subscriptions which gives a member the right to buy services or other Yes No Nia
benefits are recognised as income earned from the provision of goods and services as v
income from charitable activities.
oe, Insurance claims are only included in the SoFA when the general income recognition Yes No Nia
eran criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other v
o- income in the SoFA.
Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and Yes No Nia
iaehe: year.any gain or loss resulting from revaluing investments to market value at the end of the Pf fw |
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
constructive obligation committing the charity to pay out resources and the amount of v
the obligation can be measured with reasonable certainty.
Yes No N/a
Governance and support Support costs have been allocated between governance costs and other support.
omie Governance costs comprise all costs involving public accountability of the charity and its oe
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost Yes No Nia
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. €
Grants with performance Where the charity. gives: a grant with. conditionsae for Aits payment being‘ a specific‘ level of Yes No N/a
canadian service or output to be provided, such grants are only recognised in the SoFA once the v
recipient of the grant has provided the specified service or output.
— Reyaite= Whererealistically there avoid are no the condit comm i onstmena t ,tachinga liability to the grantfor the full that funding enablesobligation the donor must charity be to Yes No N/a
performance conditions ognised. Sf
Redundancy : : . . Yes No N/a
cost The charity made no redundancy payments during the reporting period. 7
Deferred income No material item of deferred income has been included in the accounts.
; The charity has creditors which are measured at settlement amounts less any trade
Creditors discounts; Y
Provisions for liabilities | measuredA liability isat measured the best estimate on recognitionof the at amount its historicalrequired costto andsettle thenthe subsequentlyobligation at the Yes Ne Nia
reporting date ele Niccm caseacenl
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 = = ne
la The charity accounts for basic financial instruments on initial recognition as per
to 11.19, FRS102 SORP. fy |[|
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least £1,000
use by charity
They are valued at cost Ric = ae
‘ ie
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
orphysical legal rights.substanceThe amortisationbul are identifiablerates andand methodsare controlled used are disclosedby the charity inthrough note 9.5custody | jel
= =
Th lued
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No Nia
eriantifin tanhnalaninal aannhiucical ar anviranmantal ciualitiagc that ora hald and
**----- End of picture text -----**
LICL, LSU iuiuyiveat, youpiiysivar Ui Criviruiiiictiiter yuanucs uialLac nicw anu maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.
**----- Start of picture text -----**
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks and work :in Stocks held for sale as part of non-charitableF trade are measured at the lower or cost or net
progress realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Current asset equivalentsThe charity haswith investmentsa maturity date whichlessit holdsthan one for resaleyear. Theseor pendingincludetheircash saleon anddeposit cash andand cashcash
investments equivalents with a maturity date of less than one year held for investment purposes rather than
to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
? Not applicable
**----- Start of picture text -----**
v
Yes No Nia
| |{|
Yes No Nia
v
Yes No Nia
m=nm
Yes No N/a
Pd
Yes No Nia
ia
Yes No Nia
Yes No N/a
v
Yes No Nia
v
Yes No N/a
| a | # |
**----- End of picture text -----**
Section C
Notes to the accounts
(cont)
**----- Start of picture text -----**
Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations [Donations and gifts 230,760| -| [ ——-{|] 230,760] 330,099
and legacies: |Gift Aid 26,153] -| ——_-{ _26,153| 40,607
General 56,997} -|| 56,997] 34,385
charitiesgrants provided by government/other wel10,667 onl sg | gummed10,667| area11,251
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and services | Oe) ee es ee)
Total] 53192 __-| -| 63,192] 44,663
377,770] -{| ~~ -| 377,770) 457,995
activities: OS ie eens TTS aT) Raa yes)| “i
Other
a
= — eee
Other trading [Sale of merchandise 23,749 i pee 23.749| 5.957
activities: Sale of goat food 23,209]14,968; -|- |-|| 23,209714968] 10,174— -]|
Other ee
Totall__61,926[ ss - | ~~ - | 61,926] 16,131
Income from [InterestincomeCt
investments: [Dividendincome|Rental -
Other and leasing income ee es es es
Ce as
Separate [oe
| rE TE EE Ee” re ee
ofincome: |
ee:Total ST|ees ee ee:
Other: Conversion of endowment funds into income Pf
forGain oncharity's disposalown ofuse a tangible fixed asset heldPf
investmentGain on disposal of a programme related fd
Royalties from the exploitation of intellectual
property rights
Other ee
Total] =| = |
TOTAL INCOME 439,696] -| —-| 439,696] 474,127
Other information:
All income in the prior year was unrestricted except for: NIA
(please provide description and amounts)
Where any endowment fund is converted into income in the NIA
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the NIA
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 and any prior N/A
**----- End of picture text -----**
Within the income items above the following items are material: (please disclose the nature, amount and any and any prior year amounts)
CC 17a (Excel)
1
Section C
Notes to the accounts
(cont)
## Note 4 Analysis of receipts of government grants
**----- Start of picture text -----**
|||||||||
|---|---|---|---|---|---|---|---|
|This|year|
|Description|£|
|Government|grant|1|Maidstone Borough|Council|Restart|Grant|8.000|
|Government|grant 2|Maidstone|Borough|Council|Omicron|Grant|2 667|
|Total|10,667|
|Last|year|
|Description|£|
|Government|grant|1|JRS|Grant|11.251|
|Other|eei|eee|
|11,251|
|This|year|Last|year|
|Please provide details|of any|
|unfulfilled|conditions|and other|not|applicable|not|applicable|
|contingencies|attaching|to|grants|
|that have been recognised|in income.|
|This|year|Last|year|
|Please give|details|of other forms|of|not applicable|not applicable|
|government assistance|from|which|
|the|charity|has|directly benefited.|
**----- End of picture text -----**
CC17a (Excel)
1
Section C
Notes to the accounts
(cont)
## Note 5
## Donated goods, facilities and services
||||This year|Last year|Last year|
|---|---|---|---|---|---|
||||£||£|
|Seconded staff
Useofproperty
Other|||ee
es
es
ee
es
hee”
es|||
||This year||Last|year||
|Please provide details ofthe||||||
|accounting policy forthe recognition
-
and valuation of donated goods,|N/A||N/A|||
|facilities and services.||||||
|Please provide details ofany||||||
|unfulfilled conditions and other||||||
|contingencies attaching to resources|N/A||N/A|||
|from donated goods and services not||||||
|recognised in income.||||||
|Pleasegivedetails ofotherforms of
otherdonatedgoods and servicesnot
inal tev
tie
t
iaieita a4
said
gustaniaoe
contributionofunpaidvolunteers.|;
;
;
.
Ateam ofunpaidvolunteers assists with caring
forthegoatsonadailybasis-cleaningpens,
feedingand grooming goats, etc.||nq
'
.
;
;
team of unpaidvolunteers assists with caring
forthegoatsona dailybasis-cleaningpens,
feedingand grooming goats, etc.|||
CC17a (Excel)
1
|Section C|Notes to the accounts|cont||
|---|---|---|---|
|Note 6
Analysis ofexpenditure|expenditure|||
||This year|Last year||
|||Restricted||
|Analysis
Expenditure on raising funds:|Unrestricted
Restricted
Endowment
funds
incomefunds
funds|Unrestricted
income
Endowment
Totalfunds
funds
funds
funds
£|Totalfunds
£|
|a|SS|||
|Operating membership schemesand||||
|social lotteries||||
|Operating a trading company||||
|undertaking non-charitable trading||||
|activi||||
|publici|1,398|1,398||
|Start up costs incurred in generating||||
|new source of future income||||
|linwesimentmanagementcoss _f
|
-|
+f —-| Ss|
dT
Portfoliomanagementcosts
ST a
em)Sa)Ree
AE 2ENS]||||
|Rent collection, property repairs and||||
|maintenance charges||||
|Totalexpenditureonraisingfunds|28,174jae See|28,174|
226,764alee ais|226,764|
|Expenditure on charitable activities:||||
|Cost ofrunning the Goat Sanctuary-||||
|100% charitableactivity|243,706|243,706||
|=|TE
NE: TE:|IL”SS
RET:CSS|CSS|
|activities|243,708|243,706||
|Separatematerialitemofexpense||||
|a,
ES a ET ee) |
ee
aa amma,(uuenaii [inn
=|ARSE)(ARRMNONNT | RON
|RENN](RR
a
On
esOs
Total
DG.CRE.UE OE]
A
a||||
|Other||||
|bedding etc||36,293|___
31,709|31,709|
|repairs andmaintenance
9,347
9.347
20,968
20.968
Vehicle costs
| 4.344f
|
48dayt
o4of
|
9,040
epreciation!
OS Se
OSL
506)
|
8028)
13i7{
=Te
13i7[Te
a
Ts(OsOS
Le
raele
cof
in|
Total other expenditure
LTET S82
TOTALEXPENDITURE
330,765
- |
- |
330,765{
293506]
- |
- |
293,506||||
||.|||
|Other information:||||
|Analysis of expenditure oncharitable activities||||
|Activities
Grant
Grant
‘
Support
Total this
:
|
Support
Total last
Activityorprogramme —7of
Chats
poe ensratnesOf) Ke
vat
TA
IER(A AIRE I ae TR I
|[| el
Activity?ee
JActvity2
CTCC
Jother
Cide**e**e
2
I(95
er
e
eea
ee
ee||||
GC 17a (Excel)
1
(cont)
## Section C
## Notes to the accounts
## Note 7 Extraordinary items
## Please explain the nature of each extraordinary item occurring in the period.
This year Last year Description £ £ Extraordinary item 1 Not applicable —Po -| | —Pf P| neePe Total extrordinary items eee: | Sea
CC17a (Excel)
1
## 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.
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|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|
|. ||2|a|2|ee|Pe|ee|ee|ee|ee|||
|Total|Eee Waa|ne|een|i|cs|||
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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 discose details of any balances outstanding between any participating members.
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sich Balance held at period end
eeeee ee ee
TA aN a A a a
iin pase en aneians Aint i agmedeny )
hhrrri i)
hhTotaleedee
CC17a (Excel) 4
**----- End of picture text -----**
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
|Supportcost
| Raisingfunds |__Activity1 _| _Activity2 | _Activity3__| Grandtotal_|
Basis ofallocation_|
examples)
| £
| &
|
£
| £
|
£ |
__(Bescribemethod)
ovemance
| waTT|
|---|
|a
==—l
en
=|ce eee eeeeee|
|Last year|
|Support cost
=[_Raisingfunds | Activity __| _Activity2__| _Activity3__ | Grandtotal_|
Basis ofallocation
examples
PE
CEEEE
(Describemethod)
jomemance
{oweTE|
|ne =6—l
Me
(eaebo
ee|
Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.
CC17a (Excel)
1
## Section C
## Notes to the accounts
## Note 10 Details of certain items of expenditure
## 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter ‘0’ in the appropriate box(es).
|Please provide details of the amount paid for any statutory external scrutiny ofthe amount paid for any statutory external scrutiny ofamount paid for any statutory external scrutiny ofpaid for any statutory external scrutiny offor any statutory external scrutiny ofany statutory external scrutiny ofstatutory external scrutiny ofscrutiny ofof
accounts and other services provided by your independent examiner.other services provided by your independent examiner.services provided by your independent examiner.provided by your independent examiner.by your independent examiner.your independent examiner.independent examiner.examiner.
If nothingnothing
was paid pleasepaid pleaseplease enter ‘0’ inin the appropriateappropriate box(es).|||
|---|---|---|
||This year|Last year|
||£|£|
|Independentexaminer’s fees||2.040|
|Assuranceservices otherthanaudit orindependentexamination|a|a|
|Otherfees (for example: financial advice, consultancy, accountancy services) paid|||
|totheindependentexaminer|||
CC17a (Excel)
1
(cont)
## Section C
## Notes to the accounts
Note 11 Paid employees Please complete this note if the charity has any employees.
11.1 Staff Costs
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages 194,913 173,846
Social security costs 7,228 T2200
Pension costs (defined contribution scheme) 2,932 2,248
Other employee benefits CTC
Total staff costs 205,073 183,352
This year:
Please provide details of expenditure expenditure on staff working working for the the Not applicable
**----- End of picture text -----**
This year:
Please provide details of expenditure expenditure on staff working working for the the charity whose contracts are with and are paid by a related party Last year:
Please provide details of expenditure on staff working for the Not applicable charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter ‘true’ in the box provided.
**----- Start of picture text -----**
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000 TRUE
Number of employees
This year Last year
£60,000 to £69,999 - -
£70,000 to £79,999 he
£80,000 to £89,999 ee ee
£90,000 to £99,999 es rs
£100,000 to £109,999 es ee
**----- End of picture text -----**
Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
CC17a (Excel)
1
. 11.2 Average head count in the year This year Last year The parts ofthe charityinwhichthe [| SO employees work [CharitableGovernanceActivities |SO] [Management oiPt4 ae
11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
Please explain the nature of the payment This year a ‘ £ x ee en Please state the legal authority or reason for making the payment This year ee ee £ Please state the amount of the payment (or value of any waiver of ~ a right to an asset)
CC17a (Excel)
2
## 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period.
||£||
|---|---|---|
|Totalamount of payment||-|
|The nature ofthe payment (cash, asset|||
|etc.)|||
|Theextentofredundancyfundingatthebalancesheetdate | ||£|-|
|Please statethe accounting policy forany redundancy or|||
|terminationpayments|||
CC17a (Excel)
3
## 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.
**----- Start of picture text -----**
Amount of contributions recognised in the SOFA as an expense
**----- End of picture text -----**
**----- Start of picture text -----**
Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and
between restricted and unrestricted funds.
**----- End of picture text -----**
**----- Start of picture text -----**
= PE
2,932 2,248
not applicable
**----- End of picture text -----**
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 for 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
CC17a (Excel)
1
(cont)
## Section C
## Notes to the accounts
## 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
institutions Grants to individuals Support costs Total
er
lactviyorproject2 | |
Actvityorproject3 | | |
Activity orprojecta | |PP
**----- End of picture text -----**
Please enter “Nil” if the charity does not identify and/or allocate support costs.
**----- Start of picture text -----**
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|13.2|Grants|made|to|institutions|
|My charity has made grants|to particular institutions particular institutions institutions|that are material in the are material in the material in the in the the|
|context|of its|grantmaking.|Details|of the the|institution|supported,|purpose|of the the|
|grant and|total paid to|each|institution|is|available|on|the|charity's|web|site.|
**----- End of picture text -----**
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Please provide|
|details|of charity's|
|grants|to particular institutions particular institutions institutions|that are material in the are material in the material in the in the the|URL.|
|Details|of the the|institution|supported,|purpose|of the the|
|to|each|institution|is|available|on|the|charity's|web|site.|
|Provide|details|
|below|
|Names of institution|Purpose|vom! poe =|
|grants|paid|£|
|in reporting period reporting period period|Fe|
|grants|Po||
|ee|||
**----- End of picture text -----**
Total grants to institutions in reporting period reporting period period Other unanalysed grants TOTAL GRANTS PAID
CC17a (Excel)
1
## Last year:
|Last year:|||||
|---|---|---|---|---|
|13.3 Analysis ofgrants|paid (included in costof charitable activities)||||
|||Grants to|||
|||institutions
Grants to individuals|Supportcosts|Total|
||||£|a|
|Activity orproject
Activity or project2
Jactvtyorproect’3
Activity orproject4
Total|||ee
ee
|Te
es
ee
ee
ee
EES
ee
ereseee|||
## Please enter “Nil” if the charity does not identify and/or allocate support costs.
## 13.4 Grants made to institutions
Please provide details of charity's My charity has made grants to particular institutions that are material in the URL. 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. po Providebelow details grants paid £
Total grants to institutions in reporting period Other unanalysed grants
**----- Start of picture text -----**
Pa
haa
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CC17a (Excel)
2
Section C Notes to the accounts (cont)
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Note|14|Tangible|fixed|assets|
|Please|complete|this|note|if the|charity has|any|tangible|fixed assets|
|14.1|Cost|or|valuation|
|Freehold|land &|Other|land &|Plant,|Fixtures,|fittings|Total|
|buildings|buildings|machinery|and|equipment|
|and|motor|
|vehicles|
|£|£|£|£|£|
|At|the|beginning|of the|year|813,693|20,683|59,856|12,760|906,992|
|Revaluation|EA|A A|A|
|At end|of the|year|1,445,000|20,683|62,796|12,760|1,541,239|
|14.2|Depreciation|and|impairments|
|**Basis||SL or RB|(Straight|||SL|or RB|SL or RB|SL or RB|SL or RB|
|Line|or|Reducing|
|Balance)|
|“Rael|CT|CRB|RB|CORB|RB|
|At beginning|of the year|nL|20,683|45,034|9,177|74,894|
|Depreciation|fF|3,999|3,583|7,583|
|At end of the year|epee|20,683|49,033|12,760|82,477|
|14.3|Net|book|value|
|Net book value at the beginning of the year|813,693 ate!|14,822|3,583|832,098|
|Net book value|at the end of the year|1,445,000 eee|see:|13,763 Be|ee|1,458,762|
**----- End of picture text -----**
CC17a (Excel)
1
## 14.4 Impairment
**----- Start of picture text -----**
This year: Please provide a description of the events and circumstances that ‘int wriilliceiie
led to the recognition or reversal of an impairment loss. PP
Last year: Please provide a description of the events and circumstances that Not applicable
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 | peet |
the name of independent valuer, if applicable Not applicable ae
Market value as
the methods applied and significant assumptions advised by estate
agent
the carrying amount that would have been recognised had the assets been
carried under the cost model. Not applicable
**----- End of picture text -----**
## 14.6 Other disclosures
**----- Start of picture text -----**
This year
**----- End of picture text -----**
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ij) 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.
* 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.
CC17a (Excel)
2
Section C
(cont)
## Notes to the accounts
Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation
**----- Start of picture text -----**
Research & Patents and Total
development | trademarks
£ £ £
faitions it a A
bienoeale a eeee
pease iret | ee SS See
15.2 Amortisation and impairments
*Basis}| SL or RB SL or RB SL or RB SLorRB_ | Straight Line
("SL") or
Reducing
Balance
("RB")
“Rate> CT
15.3 Net book value
Net book value at the beginning
of the year
Net book value at the end of the
year
**----- End of picture text -----**
## 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
**----- 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.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
as a
— Pf
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) Ifyour 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.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(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.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
**----- 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 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
|(i)
Explain the natureand scale of|
|---|
|heritage assets held.|
|(ii)
Explain the policy forthe|
|acquisition, preservation,|
|management and disposal of heritage|
|assets.|
## 16.2 Cost or valuation
|||||Heritage asset|Heritage asset] Heritage asset} Heritage asset
Total||
|---|---|---|---|---|---|
|||||1
2
3
4||
|||||£
£
£
£
3||
|16.3|Depreciation|and|impairments|||
||||“Basis||Straight Line
("SL") or|
||||||Reducing|
||||||Balance|
16.4 Net book value Net book value at the beginning 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 methods applied and significant assumptions i 16.7 Analysis of heritage assets assets by class or group group distinguishing those at cost and those and those those at valuation At valuation | At cost Group Total Group A B £ £ £ Carrying amount at the beginning of the the period Carrying amount amount at the end of period the end of period end of period of period period S| SS ae
16.7 Analysis of heritage assets assets by class or group group distinguishing those at cost and those and those those at valuation
Carrying amount at the beginning of the the period Carrying amount amount at the end of period the end of period end of period of period period
## 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.
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(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.
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|16.9 Five yearsummary of heritage|assets transactions|
|---|---|
||ee
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|ial
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. Sa ce. Se,
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CC 17a (Excel)
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Section C
(cont)
Notes to the accounts
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
Listed
equivalents|investments|Investment
properties|Social
investments|Total|
|---|---|---|---|
|period||||
|Add: additions to investments during||||
|period”||||
|Add/(deduct): transfer in/(out) in the||||
|period||||
|revaluation||||
|*Please specify additions resultingfrom||||
|acquisitions through business combinations, if||||
|any.||||
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees’ or valuers' best estimate of fair value.
17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.
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This year:
Analysis of investments
**----- End of picture text -----**
**----- Start of picture text -----**
leer SEE AE TN =e
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Grand total (Fair value at year end+Cost less impairment) _eee
Last year:
**----- Start of picture text -----**
Fair value at year end Cost less impairment
**----- End of picture text -----**
Grand total (Fair value at year end+Cost less impairment) De |
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||17.3 Ifyourcharity holds investment properties, please completethe following note:|17.3 Ifyourcharity holds investment properties, please completethe following note:|17.3 Ifyourcharity holds investment properties, please completethe following note:|
|---|---|---|---|
|)||This|year|
||(i)
Explain the methods and significant assumptions in|||
||determining the fairvalue ofinvestment property held bythe|||
||charity|||
||(ii) Name orindependent valuer, ifapplicable, and relevant|||
||qualifications|||
||(iii)
Provide details ofany restrictions on the abilityto realise|||
||investment property or on the remittance ofincome or|||
||disposal proceeds|||
||(iv)
Explain any contractual obligations forthe purchase,|||
||construction or development ofinvestment propertyorfor|||
||repairs, maintenance or enhancements|||
||17.4 Please provide a breakdown ofcurrent asset investments, ifapplicable, agreeing with the balance sheet.|||
||Total|SUL|te’ 2,a|
||17.5 Guarantees|||
||Please provide details and amount ofany guarantee made to|||
||oron behalfofa third party|||
||Name ofthe entityor entities benefitting fromthose|||
||guaranteesnePP|||
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## 17.6 Concessionary loans
|Amountofconcessionaryloansmade(Multiplepee|pee|eee|eee|eee|eee|
|---|---|---|---|---|---|
|—|ne
eee.)
1
=
==—=—ee|||||
|||Thi|£|Last|£|
|Amount ofconcessionary loans received (Multiple||||||
|aan
conett,
- uageeameaaaaeuenel—es
significant information).|ns
a
A|||P|||
||roa|||||
|Terms and conditions eg interest rate, security||||||
|provided||||||
|Value ofany concessionary loans which have||||||
|been committed but not taken up at the reporting||||||
|date||||||
|17.7 Additional information||||||
|Please provide information about the||||||
|significance of investments to the charity's||||||
|financial positionor performance eg. terms and||||||
|conditions of loans or the use ofhedging to||||||
|manage financial risk.||||||
|For all investments measured at fair value, the||||||
|basis for determining the value, including any||||||
|assumptions appliedwhen using a valuation||||||
|technique.||||||
|Where a charity has provided financial assets as||||||
|a form of security, the carrying amount ofthe||||||
|financial asset pledged as securityand the terms||||||
|andconditionsrelatingtoitspledge.||||||
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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.
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||||||||
|---|---|---|---|---|---|---|
|Work|in|
|For|For|resale|For|For|resale}|progress|
|distribution|distribution|
|EEReeeR)|EEE|
|‘iii: AAR:|iL|S ESAS:|PMR|AROS|CR REN!|
**----- End of picture text -----**
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18.2 Please specify the carrying amount of any stocks pledged as security for liabilities
CC 17a (Excel)
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(cont)
## Section C
## Notes to the accounts
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||||||||
|---|---|---|---|---|---|---|
|Note|19|Debtors|and|prepayments|
|Please|complete|this|note|if the|charity has|any|
|debtors|or prepayments.|
|19.1|Analysis|of debtors|
|Trade|debtors|
|Prepayments|and|accrued|income|
|Other|debtors|
**----- End of picture text -----**
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||||
|---|---|---|
|Ceuear|||Hasigeat|
|£|
|a|
|a|
|12,675.3|18,703.0|
|12,675.3|18,703.0|
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Total
## Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
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|||
|---|---|
|Trade debtors|
|Prepayments and accrued|income|
|Other debtors|
**----- End of picture text -----**
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|||||
|---|---|---|---|
|This|year|Last|year|
|£|£|
|a|ee|
|a|i|
|a)|
|Total||
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CC 17a (Excel)
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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
Amounts falling due within} Amounts falling due after one year more than one year This year Last year This year Last year £ & £ £ Accruals for grants for grants grants payable eeeee Bank loans and overdrafts loans and overdrafts and overdrafts overdrafts 9,684 | | 76,771 | we Trade creditors creditors aoa] | sf Payments received on account for for contracts or performance-related grants Taxation and social security | Other creditors 1 eses Ce .. ae aa 20.2 Deferred income Please complete this note if the charity has deferred income. Please explain the reasons whyincome is deferred. pf Movement in deferred income account £ = Balance at the start of the reporting period a i Amounts added in current period i i Amounts released to income from previous periods ae ne Balance at the end of the reporting period So ea
Accruals for grants for grants grants payable Bank loans and overdrafts loans and overdrafts and overdrafts overdrafts Trade creditors creditors Payments received on account for for contracts or performance-related grants
CC17a (Excel)
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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
hasa liability of uncertain timing or amount.
21.1 Movements in recognised provisions and funding funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period a
Amounts added in current period a i
Amounts charged against the provision in the current period a
Unused amounts reversed during the period a
Balance at the end of the reporting period WIR --" 5a
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 asa 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.
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21.1 Movements in recognised provisions and funding funding commitment during the period
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Section C
(cont)
## Notes to the accounts
## 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.
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Section C
(cont)
## Notes to the accounts
## 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.
## This year
|This year||
|---|---|
|Description ofitem including its legal nature. Please|Estimate offinancial effect|
|describe any security provided in connection tothe||
|liability.||
|Last year||
|---|---|
|Description ofitem including its legal nature. Please|Estimate offinancial effect|
|describeany security provided in connection tothe||
|liability.||
## 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:
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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
CC 17a (Excel)
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## Note 24 Cash at bank and in hand
|||£|£|
|---|---|---|---|
|Shortterm|termcash investments (less than 3 months maturity date)|i|i|
|Shortterm|term deposits|i|i|
|Cash|at bank and on hand|||
|Other||a|a|
|Total||fd||
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Section C
**----- End of picture text -----**
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Notes to the accounts
**----- End of picture text -----**
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(cont)
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## Note 25 Fair value of assets and liabilities
**----- Start of picture text -----**
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|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|
|financialthe valuedemands)of an|investmentand|market will|fallrisk due(the torisk changesthat|Noti|licabl-ialaia|
|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.|
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(cont)
## Section C
## Notes to the accounts
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
This year Last year event rnSi
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made
CC 17a (Excel)
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## Section C
**----- Start of picture text -----**
Notes to the accounts
**----- End of picture text -----**
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds’. The ‘Total funds' figure below should reconcile to ‘Total funds'in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|Fund|Fund|
|ie ae|Purpose and Restrictions|balancesbrought|Gains and|balancescarried|
|ssh|forward|Expenditure|||Transfers|losses|forward|
|Fund|names|£|LS|£|&|£|
|Other funds|Waa|Ee|
|Total Funds|So) SE|ee|=|eee|
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CC 17a (Excel)
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Section C
Notes to the accounts
## (cont)
## Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for ‘Other funds'. The 'Total funds’ figure below should reconcile to ‘Total funds'in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
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|||||||
|---|---|---|---|---|---|
|Fund|Fund|
|balances|balances|
|*nism|Purpose and Restrictions|brought|Gains and|carried|
|forward|Expenditure|||Transfers|losses|forward|
|£|£|bs|£|£|
|Other funds|Wa|Nia|ee|ee|eee eee|
|Total Funds|SE|ee|eS|Te|
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(cont)
## Section C
## Notes to the accounts
## Note 27 Charity funds (cont)
## 27.3 Transfers between funds
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|||||||||
|---|---|---|---|---|---|---|---|
|This|year|
|Reason|for|transfer and where|endowment|is|converted|to|income,|
|legal|power for|its|conversion|
|Between|unrestricted|and|
|restricted|funds|
|Between|endowment|and|
|restricted|funds|
|Between|endowment|and|
|unrestricted|funds|
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|||||||||
|---|---|---|---|---|---|---|---|
|Last|year|
|Reason|for transfer and|where|endowment|is|converted|to|income,|
|legal|power|for|its|conversion|
|Between|unrestricted|and|
|restricted|funds|
|Between|endowment|and|
|restricted|funds|
|Between|endowment|and|
|unrestricted|funds|
**----- End of picture text -----**
## 27.4 Designated funds This year[designation] Purpose of[the]
[Amount _|
## Last year
Purpose of the designation
|[Amount] _|
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## Section C Notes to the accounts
## Note 28
Transactions with trustees and related parties
## (cont)
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.
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg | Remuneration} Pension | Redundancy TOTAL
Name of trustee order, governing contribution | (including
document) loss of
office)/ex
Please give details of why remuneration or other
employment benefits were paid.
Where an an ex gratia payment has payment has has been made made to a trustee,
provide an explanation of the the nature of the payment. the payment. payment.
Last year
None of the trustees have been paid any remuneration remuneration or received any other benefits other benefits benefits from an
employment with their charity charity or a 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.
Amounts paid or benefit value
Legal ‘ Remuneration Pension Redundancy Other TOTAL
Name of trustee order, authoritygoverning (eg contribution | (includingloser
document) office)/ex
gratia
not applicable a es ad es ed ee)
**----- End of picture text -----**
Where an an ex gratia payment has payment has has been made made to a trustee, provide an explanation of the the nature of the payment. the payment. payment.
None of the trustees have been paid any remuneration remuneration or received any other benefits other benefits benefits from an employment with their charity charity or a a related entity (True or False)
CC 17a (Excel)
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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.
## 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)
**----- Start of picture text -----**
(True or False) or False) False) [|
,
ee
Tora oe ice|
**----- End of picture text -----**
**----- Start of picture text -----**
Other (plenne speci
**----- End of picture text -----**
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)
**----- Start of picture text -----**
|
**----- End of picture text -----**
**----- Start of picture text -----**
Amounts
Name of the trustee |Relationship| Description of the Balance at Provision for bad ne
or related party to charity transaction(s) period end | debts at period end reporting
a a eee
a NN CO
**----- End of picture text -----**
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.
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Last year There have been no related party transactions in the reporting period (True or False)
|Lastyear|Lastyear||||
|---|---|---|---|---|
|Last year
There have been no relatedrelated party transactionstransactions in the reportingthe reportingreporting||period (True or False)False)|[t~—‘“SCSCCCCSY||
|||||Amounts|
|Nameof thetrustee |Relationship
orrelatedparty
tocharity|Descriptionofthe
transaction(s)|Balanceat
Provisionforbad
periodend | debtsatperiodend||—sil
Pace 2|
|||||period|
|inet? oerore|ore|SR|ee||
|_
ns|Ser|REEe|Ee||
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.
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## Section C
## Notes to the accounts
## (cont)
## Note 29
## Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
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