2022-02-28-accounts

Nolo I Basis ofpnlparatloh
Thk MMM shoufd le Completed by mt CMSSW.
1.1Basis ofaccounting
Tttefs accouhh have bMO prapafaa urtder the hlstodwi cwt			wh a 0M ONI		Nels rscoghhel			sl		e It ol
trawadh al s unless olhsmls SNMI th Mwawnote(s)tothsaseho					Nh
Thc scen hlc Ilavs tamil pawd ih accordshc hale
Ihestatis m R~mondel			prsdke: hccounsng			aad RapoNng			by Chemise
a Id eth' pntpahng their accounts fn shconmnce ssh Ihe inth UKandRapddooflwl ndPRsho)ia				Flnmko Rsp dl 0 N «lonlofuly2014						ndsnl sppscable
' Shd hh th Fl d lhwwwo Nandanl ltsland tFRS102)			appbwbw inme		Unaad Kinwlommd					lwwka		m
.andnkh the Chen esA 2011.
TIV!chalk/ ctalsslu4e p Mc bahoN emh as dsshadby FRS102.'
'-Tid pp phk
1.2 Going uonaem dthole era ealwfalwtcws snk mowdlo owwlsof c bfkhlocoaNltmss Imlg, PAI88splovkkm Spphlpfiohc		Ihsdwls sl~!NMOBSSMMd I'osoelagdoblusof sd "H						t	bt Ih ckNNys PPsMblo, 7
hlt tpl 0 aatoalc58faciolsuNIsuppoh
u condmonmal tie manly isagoing
ohd n oranyuncsnsfndsswumekaue
golnu c cam assumpson doabtwh
wk Mmes se not prspswd on sgoing
concern hash, please dsdoss Nis f d
togethertelhth MM nwh'ehlhstruste!I
p peetms accounts snake reason ocrms
chsmy is nm wgsrdet ass go Ing
tk change oraaeountlng pogcy Ttw mom* pneenl ahue and fair ia and no chang		I	b«e made to the			acemntim		pal		sacadopwdi
otal ).
-Ti k cl pa Ia
Nd ~nrmhcnwmom
pp NeMMM umy MFIFIM ms new ~amp pol' p kf mffmlalaldhl AWWhtfnlcrmwbm I		y
ing Ns wnount ofm Mkmmmror wcn fine wfowM IINN cNIwlt pm d, MM p dot pwfod pfseNIsd INd
m gg lm5 NNt OfON!Ng ash Mt ItlfaNlg I mdcw bafonr moss pmsselsd, sw4 FRelat soRp.
1.4Ohangm to ahcoungng estimates No changes to accowd mmshe have occ nwl in the	rap NM pwkd			O.40FRS102			soAp).
Yas' No' Thk I ppwof fat
Pymeeuectotmesamyeoni ~ ~oxpenseor wsow dmbudl ISSN tpwffhfl sd
1.0MWNM plwf PM
No mNelel pdor ar been idenlNadin the repwsn w .47FR0102so
'-'nea pw p M
Pkwss dkmnM
N IMMSM ormcprwr pwtod em,
ggtorsscnpdorpwtwt~rnmeacco whma
sm ntorNa comme mr each account m» Sam
amwlod; d
gip Ne amwmt mme aomea ms SMa iny orm
Mmhm pd rPNIM pfmwwd ln dw OCCOMN„

Note 2			Accounting policies
2.2 INCOME
Recognibon		ofincome	These are included in the Statement of Rnancial Activities (SoFA) when:
			~ the charit becomes enfitled tothe resources; ~ it is more likely than not that the trustees will receive the resources;		Yes*	No*	N/a
			~ the monetam value can be measured with suflicient reliability.
Offast5ng			There has been rm offsetting ofassets and liabilities, or income and expenses, unless required or permitted by the FRS 102SORp or FRS102.		Yes*	No	N/6
Grants and	donations		Grants and donations are only induded in the SoFA when the general income recognition crite/ia are met (6.10tc 5.12 FRS102SORP).		Yes*	No*	N/a
			In the case of permrmance related grants, income must only be recognised tothe extent		Yes	No*	N/a
			that the charity has provided the speofied goods or services as enfitlemsnt tothe grant only occurs when the performance related conditions are met (5.16FRS102SORP).
			Legacies are Indudrxt in the SOFA when receipt is probable, that is, when there has
Legacies			been grant ofprobate, the executom have established that there are sufficient assets in the estate snd any conditions attached tothe legao/ are either within the control ofthe		Yes	No'	N/a'
			chamy or have been met.
					Yes	No'	N/a*
Government		grants	The charity has mceived government grants in the reporfing period
Tax reclaims on donations and gine			Gift Aid receivable is inuuded in Income when there isa valid dedarafion from the donor. Any Gift Aid amount recovered on adona5on is considered to be part ofthat gift and is treated as an addition lo the same fund as the initial donabon unless the donor orthe terms ofthe appeal have specilied otherwise.		Yes*	No'	N/a*
Contractual		income and	This is only included in the SoFAonce the charity has provided the related goods or		Yes	No*	N/a'
performance		related	services or met the performance related condsons.			v
gmilts
					Yes*	No	N/a'
Doniited goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impradical to do so.				v
			The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed to be the fair value ofthose gifts atthe time oftheir receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense atthe canying amount ofthe stocks at distribution.		Yea' No' N/a* EZZ
			Donated goods for resale are measured at fair value on initial recognition, which isthe expected pmceeds from sale less the expected costs ofsale, and recognised in 1ncome fmm other trading activities' with the corresPonding stock recognised in the balance		Yes'	No'	N/9*
			sheet On its sale the value ofstock is charged agminst 'Income from other trading
			activrties' and the proceeds from sale are also recognised as 'Income from other trading
			acfivsss .
			Goods donated for on-going use by the chanly are recognised as tangible fixed assets		Yes	No'	N/a'
			and induced in the SoFAas incoming resources when receivable.
			Gifts in kind for use by the charity are induded in the SoFAas income from donafions		Yes*	No*	N/a
			when receivable.
Donated services and			Donated services snd facilities are inuuded in the SOFA when received at the value	of	Yes*	No'	N/a'
facilities			the gilt to the charity provided the value of the gift can be measured reliably.
			Donated services and facilities that are consumed immediately are recognised as income		Yes	No	N/a
			with an equivalent amount recognised as an expense under the appropnate heading	in
			the SOFA.
					Yes*	No*	N/a*
Support costa			The chanly has incurred expenditure on support costs
Volunteer		help	The value ofany voluntary help received is not included in the accounts but isdescribed in the trustees' annual reporL		Yes	No*	N/a*
Incomefr	o	minterest	This is Induded in the accounts when receipt is ombable and ths amount receivable	can	Yes*	No"	N/a

royalbes and	royalbes and	dividends	be measured reliably.
Income from		membership	Membership subscriptions received in the nature ofa gift are recognised in Donations	Yes*	No*	N/a
subacriptions			and Legacies.
			Membership subscripgons which gives a member the right to buy services orother	Yes'	No	N/a*
			benefits are recognised as income earned from the provision ofgoods and services as
			income from charifable acbvitles.
Settlement ofInsurance claims			Insurance dalms are only inriuded in the SoFA when the general income recognition criteria are met (5.10to5.12FRS102SORP) and are included as an item ofother income in the SoFA.	Yes*	No"	N/a*
Investment losses	gains and		This indudts any realised or unrealised gains orlosses on the sale ofinvestments and sny gain orloss resulting from revaluing investments to market value atthe end ofthe	Yes'	No'	N/a*
			year.
2.3EXPENDITURE			AND LIABILITIES
			LiabiliTies are retx/inixed where it is more likely than not that there isa legal or	Yes'	No*	N/a*
Uabilily	recognifion		constructive obligation commiiting the charily to pay out resources and the amount ofthe obligation can be measured with reasonable certainty.			/
Governance coals		snd support	Support costs have been allocated betwmn governance costs and other support. Governance costs comprise ag costs involving public accountability ofthe charity and its	Yes*	No"	N/a'
			compliance with regulation and good pracbce.
			Support costs include central funcgons and have been agomted to acbvity cost
			categories on a basis consistent with the use ofresources, eg agocating properly costs	Yes'	No	N/a
			by floor mass, or per capita, staff costs by the time spent and other costs by their usage.
Grants with condl5ons		performance	Where the chariiy gives a grant with condiTions for its payment being aspecfic level of service or output to be provided, such grants are only recognised in the SoFAonce the	Yes	No'	N/a*
			nxfplant ofthe grant has provided the specified service or outpuL	/
Grants payable without perfonnance conditions			Where there are no conditions attaching tothe grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligagon must be	Yes	No'	N/8
			recoghlsed.
				Yes'	No	N/a
Redundancy		cost	The chariiy made no redundancy payments during the reporting period.
				Yes"	No*	N/a"
Deferred income			No material item ofdeferred income has been included in the accounts.
			The charity has creditors which are measured at settlement amounts less any trade	Yes"	No	N/8'
			discounts
			A liabiThy is measured on recognition at its historical coal and then subsequently	Yea'	No	N/a'
Provisions	for liabigtles		measured atthe best estimate ofthe amount required to same the obligation atthe
			reporbng date
Basic financial instruments			The charily accounts for basic financial instruments on ini581 recognfion as per paragraph 10.7FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to11.19,FRS102SORP.	Yes'	No" /	N/a
2/4 ASSETS
Tangible fixed assets for			These are capitalised ifthey can be used for more than one year, and cost at least
use by charity				Yes'	No'	N/a*
			They are valued at cosL			v
			The depreciation rates and methods used are disclosed in note 14.
Intangible	fixed assets		The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are iden5liable and are controlled by the charity through custody or legal rights. The amorlisalion rates and methods used are disdosed in note 15.	Yes*	No /	N/a
				Yes*	No"	N/s*
			They are valued at cost.
Heritage iuiaaia			The chanly has heritage assets, that is, non-monetary assets with historic, arbstic, scientific, technological, geophysical or environmental qualfies that are held and maintained prlncipagy for their contribution to knowledge and culture. The depreciation	Yes"	No*	N/a'
			rates and methods used as disdosed in note 16.
				Yes'	No*	N/a
			They are valued at cost.
			Fixed asset investments in quoted shares, tmded bonds and similar investments are
Invesbnents			valued at inigagy atcost and subsequently atfair value (their market value) atthe year end. The same treatment is applied to unlisted investments unless fair value cannot be	Yes*	No	N/a
			measumd reliably in which case it is measured atcost less impairment
			Investments held for resale or pending their sale and cash and cash equivalents with a	Yes	No'	N/a

		maturity date ofless than I year are treated as current asset investments
Stocks and work in Pfognms		Stocks held for sale as part of noncharfiabte trade are measured atthe net realisable value.	lower orcost or		Yes* No' N/a EZZV
		Goods orservices provided as part ofa charitable acbvity are measured	at net	reaiisable	Yes"	No'	N/a
		value based on the service potential provided by items ofstock.
		Work in progress is valued atcost less any foreseeable loss that is likely	tooccur on the		Yes	No	N/8
		contract.
		Debtors (including trade debtors and loans receivable) are measured on	initial
		recogniTion at settlement amount after any trade discounts oramount advanced		by the	Yes	No'	N/a'
		charity. Subsequently, they are measured atthe cash orother consideration expected to
		b8rec8lv8d.
tm~ Current asset invesbnents		The charily has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These indude cash on deposit and cash equivalents with a maturity ofloss than one year held for investment purposes			Yes	No'	N/8*
		rather than to meet short-term cash commitments as they fall due.
					Yes*	No*	N/8*
		They are valued at fair value except where they qualify as basic financial	instruments.
POLICIES ADOPTED
ADDITIONAL TO	OR
DIFFERENT FROIE
THOSE ABOVE

Note 3			Income
												Restrietrd
											unrestricted	income	Endowment
			Analysis		ofincome						funds	funds	funds	Total funds	Prior year
														K	6
Donations		Donations	and ifts
and legacies:		Gift Aid
		Le acies
		General grants provided charities				by government/other					108831			108,831	135229
		Membership subscriptions					and	sponsorships
		which are in substance			donations
		Donated	goods, facilities			and		services
		Other
										Total	108,831			108,831	135,229
Charitable activities:		Fees									107,009			107009	73543
		Other
										Total	107,009			107,009	73,543
Other trading
activities:
		Other
										Total
Income from		Interest income
investments:		Dividend	income
		Rental and leasin		income
		Other
										Total
Separate
material	item
ofincome
										Total
Other:		Conversion ofendowment					funds		into income
		Gain on	disposal ofa tangible					fixed asset held
		forchari	'sownuse
		Gain on	disposal ofa programme						related
		investment
		Royalties from the		exploitation				of intellectual
		ro e Other	rihts								3852			3&52	43,951
										Total	3,852			3852	43,951
TOTAL INCOME											219,692			219,692	252723
Other Information:
Ag income in the prior year wss unrestricted								except for:
(please provide description and amounts)
Where any endowment fund is converted into income In the reporting period, please give the reason forthe conversion.
Where any endowment fund is converted into income In priior period, please give the reason forthe conversion.										the
Within the income items above the				following				items are
material:	lplease disclose the nature,				amount			and any prior
year amounts)

Note 4		A	nalysis ofrece	ipts ofgov	ernment g	rants
										This year
							Deacrl ption			E
Government	grant 1			Llncolnshlre	County Council					108,831
Government	grant 2
Government	grant 3
Other
								Total		108,831
										Last year
							Description			K
Government		grant 1		Llncolnehlre	County Council					135,229
Government		grant 2
Government		grant 3
Other
								Total		135,229
					This	ear		Last	ear
Please provide details ofany
unfulffffed conditions and other
contingencies		attaching	to grants
that have been recognised in Income.
					This	year		Lastyear
Please give detaffs ofother forms of
government		assistance	from which
the charity	has directly		beneffted.

Note 6 Exp	en	ditur	e
					This	year			Last	year
					Restricted				Restricted
				Unrestricted	income	Endowment		Unrestricted	income	Endowment
Analysis				funds	funds	funds	Totelfunds	funds	funds	funds	Totelfunds
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-chari ble tradin activi
Advertising, marketing, direct	mail and
publicity
Start up costs incurred in generating			new
source offuture income
Database development costs
Other trading activities
Investment management costs:
Portfolio management costs
Cost ofobtaining 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:
Cost ofsales				30,675			30,675	24,880			24 880
Administritive expenses				210,597			210,597	219,490			219490
Total expenditure on charitable activities				241,272			241,272	244 370			244,370
Separate material item ofex ense
Total
Other
Total other expenditure
TOTAL EXPENDITURE				241,272			241,272	244,370			244,370

was paid please ent	er '0	'in the appropriate	box(esJ.
						This year	Last year
							K
Independent examiner's		fees				350	350
Assurance services	other than independent		examination
Tax advisory fees
Other fees (for example:		financial advice, consultancy,		accountancy	services) paid	475	632
to the independent	examiner

Salaries and wages	Salaries and wages
Social security	costs
Pension costs	(defined contribution	scheme)
Other employee	benefits

Note 14				Tangible fixed	Tangible fixed	assets
please complete			this	note ifths	charity has any tangible		fixed assets
14.1Cost or	valuation
				Freehold	land a	Other land 8	Plant, machinery	and	Fixtures, fitdngs	snd	Total
				buildings		buildings	motor vehicles		equipment
At the beginning		of							28,566		28,566
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe	year								28,566		28,566
14.2Depreciation			and	impairments
		Basis		SLor RB	(Straight	SLor RB	SLor RB		SLor RB		SLor RB
				Line or Reducing
				Balance)
			Rate						10% 15%
At beginning	of	the							28,395		28,395
year
Disposals
Depreciation
Impairment
Transfers*
At end ofthe	year								28,395		28,395
14.3Net book value
Net book value		atthe								171	171
beginning of	the year
Net book value		at the								171	171
end ofthe year

20.1 Analysis ofcredito	rs
		Amounts	falling due	Amounts	falling due after
		within one year		more	than	one year
		This year	Last year	This year		Last year
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on	account for contracts
or performance-related	grants
Accruals and deferred	income	500	500
Taxation and social security
Other creditors
	Total	500	500

			This year	Last	year
Please explain the reasons why income is
deferred.
Nfovement in deferred income account				This year	Last year
Balance at the start ofthe reporting	period
Amounts added in current period
Amounts released to income from	previous	periods
Balance at the end ofthe reporting	period

Note	24 Cash at bank and	in hand
					This year	Last year
Short	term cash investments	(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				45,032	66,611
Other
Total					45,

					Amounts	paid or benefit	value
		Legal authority	(eg	Remuneration	Pension	Redundancy	Other	TOTAL
Name	oftrustee	order, governing			contribution	(including
		document)				loss of
						ofliceyex
						rat'a

					Amounts	paid or benefit	value
Name oftrustee		Legal authority (eg order, governing		Remuneration	Pension	Redundancy (including loss of	Other	TOTAL
		document)				oiiice)lex
						gratia
Please give details ofwhy remuneration		orother
employment benefits were paid.
Where an exgratia payment has been		made toa trustee,
provide an explanation ofthe nature	ofthe payment.
Ifa thini party has been reimbursed	forproviding one		or
more trustees, state the nature ofthe payment and
amount ofthe reimbumement.
State the number oftrustees to whom		reflrement benefits
are accruing under a defined contribution pension
scheme.

No trustee expenses	have been incurred	(True or False)		TRUE
	Type ofexpenses	reimbursed	This year	Last year
Travel
Subsistence
Accommodation
Other (please specify):

True' in the box prov This year	ided.	ided.
There have been no	related party transactions in the reporting		period	(True or False)		TRUE
							Amounts
Name ofthe trustee or related party	Relationship to charity	Description ofthe transaction(s)	Amount	Balance at pedod end	Provision for bad at period end	debts	written off during reporting
							enod

ast year
here have been no	related party tran	sactions in the reporting	period	(True or False)		TRUE
							Amounts
Name ofthe trustee or related party	Relationship to charity	Description ofthe transaction(s)	Amount	Balance at period end	Provision for bad at period end	debts	written off during reporting
							pened