Registered number: 4540779 **MARDYKE YOUTH AND COMMUNITY ASSOCIATION DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** KST ACCOUNTANTS INCORPORATED FINANCIAL ACCOUNTANTS 104 NORTHWOOD AVENUE ELMPARK ESSEX RM12 4PX **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Directors' Report and Unaudited Financial Statements For The Year Ended 31 December 2021** |**Contents**|| |---|---| ||**Page**| |Company Information|1| |Directors' Report|2| |Accountants' Report|3| |Income and Expenditure Account|4| |Balance Sheet|5| |Notes to the Financial Statements|6—7| |The following pages do not form part of the statutory accounts:|| |Detailed Income and Expenditure Account|8| **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Company Information For The Year Ended 31 December 2021** **Directors** Mrs Irene Lesley Blowers Mr John Grant Mr Richard Murton Ms Brenda Addison **Company Number** 4540779 **Registered Office** Mardyke Community Centre, South Street, Rainham, Essex, RM13 8PJ **Accountants** KST ACCOUNTANTS INCORPORATED FINANCIAL ACCOUNTANTS 104 NORTHWOOD AVENUE ELMPARK ESSEX RM12 4PX Page 1 ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Company No. 4540779 Directors' Report For The Year Ended 31 December 2021** The directors present their report and the financial statements for the year ended 31 December 2021. ## **Statement of Directors' Responsibilities** The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: - select suitable accounting policies and then apply them consistently; make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Directors** The directors who held office during the year were as follows: Mrs Irene Lesley Blowers Mr John Grant Mr Richard Murton Ms Brenda Addison ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. On behalf of the board Mrs Irene Lesley Blowers Director 15/05/2022 Page 2 ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Accountants' Report For The Year Ended 31 December 2021** In accordance with the engagement letter dated 07 October 2015, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us. This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report. You have acknowledged on the balance sheet as at year ended 31 December 2021 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year. We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. Signed ## **KST Accountants** 15/05/2022 KST ACCOUNTANTS INCORPORATED FINANCIAL ACCOUNTANTS 104 NORTHWOOD AVENUE ELMPARK ESSEX RM12 4PX Page 3 ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Income and Expenditure Account For The Year Ended 31 December 2021** |**Notes**
**TURNOVER**
**GROSS SURPLUS**
Administrative expenses
Other operating income
**OPERATING SURPLUS**
Other interest receivable and similar income
**SURPLUS FOR THE FINANCIAL YEAR**|**2021**
**£**
32,539
32,539
(53,278)
33,102
12,363
1
12,364|**2020**
**£**
28,780| |---|---|---| |||28,780
(33,176)
5,000| |||604
8| |||612| The notes on pages 6 to 7 form part of these financial statements. Page 4 ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Balance Sheet As at 31 December 2021** |**Notes**
**FIXED ASSETS**
**CURRENT ASSETS**
Debtors
**4**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within**
**One Year**
**5**|**2021**
**£**
**£**
2,204
52,506
54,710
(3,416)|**2021**
**£**
**£**
2,204
52,506
54,710
(3,416)|**2020**
**£**
**£**
1,016
39,218
40,234
(1,304)|**2020**
**£**
**£**
1,016
39,218
40,234
(1,304)| |---|---|---|---|---| |||||| ||54,710
(3,416)||40,234
(1,304)|| |**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
Income and Expenditure Account
**MEMBERS' FUNDS**||51,294||38,930| |||||| |||51,294||38,930| |||51,294||38,930| |||51,294||38,930| |||51,294||38,930| For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. On behalf of the board Mrs Irene Lesley Blowers Director 15/05/2022 The notes on pages 6 to 7 form part of these financial statements. Page 5 ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Notes to the Financial Statements For The Year Ended 31 December 2021** ## 1. **Accounting Policies** ## 1.1. **Basis of Preparation of Financial Statements** The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. ## 1.2. **Turnover** Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. ## **Sale of goods** Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. ## **Rendering of services** Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. ## 1.3. **Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: ## Fixtures & Fittings 0 ## 2. **Average Number of Employees** Average number of employees, including directors, during the year was: 2 (2020: 2) ## 3. **Tangible Assets** |**Cost**
As at 1 January 2021
As at 31 December 2021
**Depreciation**
As at 1 January 2021
As at 31 December 2021
**Net Book Value**
As at 31 December 2021
As at 1 January 2021|**Fixtures &**
**Fittings**
**£**
27,882| |---|---| ||27,882| ||27,882| ||27,882| ||-| ||-| Page 6 ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Notes to the Financial Statements (continued) For The Year Ended 31 December 2021** ## 4. **Debtors** |**Due within one year**
Trade debtors
**Due after more than one year**
Trade debtors
.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
F/R COMMUNITY GROUP|**2021**
**£**
2,204
2,204
-
-
2,204
**2021**
**£**
1,672
1,744
-
3,416|**2020**
**£**
1,255| |---|---|---| |||1,255
(239)| |||(239)| |||1,016| |||**2020**
**£**
770
-
534| |||1,304| ## 5. **Creditors: Amounts Falling Due Within One Year** ## 6. **Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. ## 7. **General Information** MARDYKE YOUTH AND COMMUNITY ASSOCIATION is a private company, limited by guarantee, incorporated in England & Wales, registered number 4540779. The registered office is Mardyke Community Centre, , South Street, , Rainham, , Essex,, RM13 8PJ. Page 7 **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Detailed Income and Expenditure Account For The Year Ended 31 December 2021** |**TURNOVER**
Facilities Hire
Fundraising & Donations
Kitchen
Public Hire
**GROSS SURPLUS**
**Administrative Expenses**
Wages and salaries
Travel expenses
Rent
Light and heat
Cleaning
Volunteer cost
Kitchen Expenses
Supplies & Equipments
Events
Utilities
Repairs, renewals and maintenance
Insurance
Fundraising Committee
Printing, postage and stationery
Advertising and marketing costs
Telecommunications
Accountancy fees
Legal fees
Sundry expenses
**Other Operating Income**
Job retention scheme income
Other coronavirus grant income
**OPERATING SURPLUS**
**Other interest receivable and similar income**
Bank interest receivable
**SURPLUS FOR THE FINANCIAL YEAR**|**2021**
**£**
**£**
25,222
3,516
712
3,089
32,539
32,539
28,038
1,862
4,385
484
1,723
-
257
989
1,332
4,337
4,364
2,191
-
453
339
-
770
206
1,548
(53,278)
13,102
20,000
33,102
12,363
1
1
12,364|**2021**
**£**
**£**
25,222
3,516
712
3,089
32,539
32,539
28,038
1,862
4,385
484
1,723
-
257
989
1,332
4,337
4,364
2,191
-
453
339
-
770
206
1,548
(53,278)
13,102
20,000
33,102
12,363
1
1
12,364|**2020**
**£**
**£**
25,241
767
945
1,827
28,780
28,780
13,948
-
4,385
-
1,067
28
100
1,000
749
4,531
2,267
621
1,711
60
-
1,942
770
-
(3)
(33,176)
-
5,000
5,000
604
8
8
612|**2020**
**£**
**£**
25,241
767
945
1,827
28,780
28,780
13,948
-
4,385
-
1,067
28
100
1,000
749
4,531
2,267
621
1,711
60
-
1,942
770
-
(3)
(33,176)
-
5,000
5,000
604
8
8
612| |---|---|---|---|---| |||32,539
32,539
(53,278)
33,102||28,780
28,780
(33,176)
5,000| ||13,102
20,000||-
5,000|| ||1||8|| |||12,363
1||604
8| |||||| |||12,364||612| Page 8 |Charity Name|Charity Name|1112011|1112011|| |---|---|---|---|---| |||4540779||| |Annualaccountsforthe period||||| |Period start date|**01/01/2021**|Period end
date|31/12/2021|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of funds:_**
S23
S24
Covid related grants
Charitable activities
Other trading activities
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Separate material item of income
Other
Other
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
Total funds brought forward|**Unrestricte**
**d funds**
**Endowment**
**funds**
**£**
**£**
F01
F03|**Unrestricte**
**d funds**
**Endowment**
**funds**
**£**
**£**
F01
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---| ||3,516|-|3,516|-| ||-|-|-|-| ||-|-|-|8| ||33,102|-|33,102|-| ||-|-|-|5,000| ||29,023|-||28,780| ||65,641|-|65,641|33,788| |||||| ||-|-|-|-| ||-|-|-|-| |||||| ||53,280|-||| ||53,280|-|53,280|-| |||||| ||12,361|-|12,361|33,788| ||~~-~~|~~-~~|-|~~-~~| ||12,361|-|12,361|33,788| ||-|-|-|-| ||12,361|-|12,361|33,788| ||-|-|-|| ||-|-|-|-| |||||| ||-|-|-|-| ||-|-|-|-| ||12,361|-|12,361|33,788| |||||| ||-|-|-|-| ||12,361|-|12,361|33,788| Charity Name ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**(Note 15)**
B01
**(Note 14)**
B02
**(Note 16)**
B03
**(Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note**
**18)**
B06
**(Note 19)**
B07
**(Note 17.4)**
B08
**Cash at bank and in hand**
**(Note 24)**
B09
**_Total current assets_**
B10
**g**
**due within one year**
**(Note 20)**
B11
**_assets/(liabilities)_**
B12
**_liabilities_**
B13
**Creditors: amounts falling due**
**after one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds**
**(Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|
**Endowme**
**nt funds**
**£**
F02|**Total this**
**year**
**£**
F04|**Prior year**
**funds**
**£**
F05| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |||-|-|| ||-|-|-|-| |||||| ||-|-|-|-| ||2,204|-|2,204|1,016| ||-|-|-|-| ||52,506||52,506|39,218| ||54,710|-|54,710|40,234| |||||| ||3,416|-|3,416|1,304| |||||| ||51,294|-|51,294|38,930| |||||| ||51,294||51,294|| |||||| |||-|-|-| ||-|-|-|-| |||||| ||51,294|-|51,294|38,930| |||||| ||-||-|38,930| |||-|-|-| ||51,294||51,294|-| ||||-|| |||||| ||51,294|-|51,294|38,930| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the p p p pp to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Signed by one or two trustees/directors on behalf of all Date of the trustees/directors approval CC17a (Excel) 20/05/2022 2 **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 • and with* ✓ Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. |note { }.||| |---|---|---| |Yes*
No*|✓|* -Tick
as| ||✓|| |**_Please disclose:_**||| _**(i) the nature of the change in accounting policy;**_ ~~_**(ii) the reasons why applying the new accounting**_~~ _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). CC17a (Excel) 20/05/2022 3 **----- Start of picture text -----**
Yes* ✓
* -Tick as appropriate
No* ✓
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one
or more future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ✓
* -Tick as appropriate
No* ✓
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period
**----- End of picture text -----**
CC17a (Excel) 20/05/2022 4 CC17a IExcdl 20m512022 ## **Notes to the accounts** **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 20/05/2022 6 **C Notes to the accounts** |**Recognition of income**
In the case of
performance
related grants
The charity
has received
Donated
services and
**Support costs**
The charity
has incurred
Insurance
claims are
only included
These are included in the Statement of
• the charity becomes entitled to the
• it is more likely than not that the
• the monetary value can be
Grants and donations are only included
in the SoFA when the general income
recognition criteria are met (5.10 to 5.12
Gift Aid receivable is included in income
when there is a valid declaration from
the donor. Any Gift Aid amount
recovered on a donation is considered
There has been no offsetting of assets
and liabilities, or income and expenses,
unless required or permitted by the FRS
102 SORP or FRS 102.
Donated services and facilities are
included in the SOFA when received at
the value of the gift to the charity
provided the value of the gift can be
measured reliably
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
This is only included in the SoFA once
the charity has provided the related
goods or services or met the
performance related conditions.
y
g
for distribution to beneficiaries is
deemed to be the fair value of those
gifts at the time of their receipt and they
are recognised on receipt. In the
Donated goods for resale are measured
at fair value on initial recognition, which
is the expected proceeds from sale less
the expected costs of sale, and
recognised in 'Income from other trading
activities' with the corresponding stock
recognised in the balance sheet. On its
Goods donated for on-going use by the
charity are recognised as tangible fixed
assets and included in the SoFA as
incoming resources when receivable.
Donated goods are measured at fair
value (the amount for which the asset
could be exchanged) unless impractical
to do so
**Government grants**
**Legacies**
**Tax reclaims on donations and**
**gifts**
Legacies are included in the SOFA
when receipt is probable, that is, when
there has been grant of probate, the
executors have established that there
This includes any realised or unrealised
gains or losses on the sale of
investments and any gain or loss
resulting from revaluing investments to
**Donated services and facilities**
**Contractual income and**
**performance related grants**
Gifts in kind for use by the charity are
included in the SoFA as income from
donations when receivable.
**Investment gains and losses**
**Settlement of insurance claims**
**2.2 INCOME**
**Donated goods**|Yes*
No*|Yes*
No*|N/a*| |---|---|---|---| ||✓||| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||✓
||| ||Yes*||62438| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||X||| ||Yes*
No*
||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ||Yes*
No*
Yes*
No*||N/a*
N/a*| ||||✓| ||Yes*
No*||N/a*| ||||✓| ## **2.3 EXPENDITURE AND LIABILITIES** CC17 FRS 102 SORP 20/05/2022 7 |**Grants with performance**
**conditions**
**2.4 ASSETS**
Stocks held for sale as part of non-
charitable trade are measured at the
lower or cost or net realisable value.
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.
Debtors (including trade debtors and
loans receivable) are measured on
initial recognition at settlement amount
after any trade discounts or amount
advanced by the charity. Subsequently,
Work in progress is valued at cost less
any foreseeable loss that is likely to
occur on the contract.
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets,
that is, non-monetary assets that do not
have physical substance but are
identifiable and are controlled by the
charity through custody or legal rights.
The charity has heritage assets, that is,
non-monetary assets with historic,
artistic, scientific, technological,
geophysical or environmental qualities
th t
h ld
d
i t i
d
i
i
ll
Investments held for resale or pending
their sale and cash and cash
equivalents with a maturity date of less
**Intangible fixed assets**
The charity accounts for basic financial
instruments on initial recognition as per
paragraph 10.7 FRS102 SORP.
**Tangible fixed assets for use by**
**charity**
**Liability recognition**
Liabilities are recognised where it is
more likely than not that there is a legal
or constructive obligation committing the
charity to pay out resources and the
**Grants payable without**
**performance conditions**
The depreciation rates and methods
used are disclosed in note 14.
They are valued at cost.
**Debtors**
**Deferred income**
No material item of deferred income has
been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at
its historical cost and then subsequently
measured at the best estimate of the
**Basic financial instruments**
**Stocks and work in progress**
**Heritage assets**
**Investments**
**C**
**i**
Support costs include central functions
and have been allocated to activity cost
categories on a basis consistent with
the use of resources, eg allocating
t
t b fl
Support costs have been allocated
between governance costs and other
support. Governance costs comprise all
costs involving public accountability of
**Creditors**
**Governance and support costs**
Where the charity gives a grant with
conditions for its payment being a
specific level of service or output to be
provided, such grants are only
The charity has creditors which are
measured at settlement amounts less
any trade discounts
These are capitalised if they can be
used for more than one year and cost
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
Where there are no conditions attaching
to the grant that enables the donor
charity to realistically avoid the
commitment a liability for the full
The charity has investments which it
holds for resale or pending their sale
**Redundancy cost**
The charity made no redundancy
payments during the reporting period.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||✓
||| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*
||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*
||| ||||✓| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||||✓| ||||| ||||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| **C i** CC17 FRS 102 SORP 20/05/2022 8 |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM THOSE**
**ABOVE**
**Current asset investments**|They are valued at fair value except
where they qualify as basic financial
holds for resale or pending their sale
and cash and cash equivalents with a
maturity date less than one year. These|||| |---|---|---|---|---| |||||✓| |||Yes*
No*
N/a*||| |||||✓| |||||| |||||| CC17 FRS 102 SORP 20/05/2022 9 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**TOTAL INCOME**
**Other:**
**Income from investments:**
**Other trading activities:**
**Donations and legacies:**
**Charitable activities:**
**Separate material item of**
**income**|**Analysis of income**|**Unrestricted**
**funds**
**Restricte**
**d income**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricte**
**d income**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricte**
**d income**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricte**
**d income**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---| ||Donations and gifts|3,516||3,516|-| ||Gift Aid|-|-|-|-| ||Legacies|-|-|-|-| ||General and covid grants provided by
government/othercharities|33,102|-|33,102|5,000| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|| ||Donatedgoods,facilities and services|||-|-| ||Other||-|-|| ||**Total**|36,618|-|36,618|5,000| ||||||| |||-|-|-|| |||-||-|| |||-|-|-|-| ||Other|-|-|-|-| ||**Total**|-|-|-|-| ||||||| |||29,023||29,023|28,780| ||||-|-|-| |||-||-|| ||Other|-|-|-|-| ||**Total**|29,023|-|29,023|28,780| ||||||| ||||||| ||~~Interest income~~
Dividend income|-|-|-|-| ||Rental and leasing income|-|-|-|-| ||Other|-|-|-|-| ||**Total**|-|-|-|-| ||||||| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| ||**Total**|-|-|-|-| ||||||| ||Conversion of endowment funds into income|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-| ||Other|-|-|-|-| ||**Total**|-|-|-|-| ||||||| |||65,641|||33,780| CC17a (Excel) 20/05/2022 10 CC17a (Exeell 2010512022 **Section C Notes to the accounts (co** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of_**
**_any unfulfilled conditions_**
**_and other contingencies_**
**_attaching to grants that_**
**_have been recognised in_**
**_Please give details of other_**
**_forms of government_**
**_assistance from which the_**
**_charity has directly_**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|5,000| |||20,000|-| |||13,102|-| |||-|-| ||**Total**|33,102|5,000| ||||| ||||| ||||| ||||| CC17a (Excel) 20/05/2022 12 **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**TOTAL EXPENDITURE**
**Separate material item of**
**expense**
**Expenditure on raising**
**funds:**
**Expenditure on charitable**
**activities**
**Other**|**Analysis of expenditure**|**Unrestrict**
**ed funds**
**Endowment**
**funds**
**Total this**
**year**
**Prior year**
**£**
**£**|**Unrestrict**
**ed funds**
**Endowment**
**funds**
**Total this**
**year**
**Prior year**
**£**
**£**|**Unrestrict**
**ed funds**
**Endowment**
**funds**
**Total this**
**year**
**Prior year**
**£**
**£**|**Unrestrict**
**ed funds**
**Endowment**
**funds**
**Total this**
**year**
**Prior year**
**£**
**£**| |---|---|---|---|---|---| ||Incurred seeking donations||-|-|-| ||Incurred seeking legacies|-|-|-|-| ||Incurred seeking grants||||| ||Operating membership schemes and
social lotteries||||| ||Staging fundraising events||||| ||Fundraising agents||||| ||Operating charity shops||||| ||Operating a trading company
undertaking non-charitable trading
activity||||| ||Advertising, marketing, direct mail and
publicity|-|-|-|-| ||Start up costs incurred in generating
new source of future income|-|-|-|-| ||Database development costs||-||| ||Other trading activities||||| ||Investment management costs:|-|-|-|| ||Portfolio management costs|-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-| ||Investment administration costs|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-| ||Rent collection, property repairs and
maintenance charges||-||| |||-|-|-|-| ||**Total expenditure on raising funds**|-|-|-|| ||||||| ||||||| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| ||**Total expenditure on charitable**
**activities**|-|-|-|-| ||||||| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| ||**Total**|-|-|-|-| ||||||| |||53,280|-|53,280|33,175| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| ||**Total other expenditure**|53,280|-|53,280|33,175| ||||||| |||||53,280|33,175| CC17a (Excel) 20/05/2022 13 **Total Prior year expenditure on charitable activities can be analysed as follows: Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts) Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** CC17a (Excel) 20/05/2022 14 ## **Section C Notes to the accounts (con** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ ## **11.1 Staff Costs** |**Other employee benefits**
**Social security costs**
**Total staff costs**
**Pension costs (defined contribution pension plan)**
**Salaries and wages**|**This year**
**£**| |---|---| ||28,038| ||-| ||| ||-| ||28,038| **Please provide details of expenditure on staff working for the 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.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.** |**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**| |---|---|---| ||**Fundraising**|-| ||**Charitable Activities**|-| ||**Governance**|-| ||**Other**|2| ||**Total**|2| **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** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 20/05/2022 15 ## **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.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support**
**costs**| |---|---|---|---| |Activityorproject 1|||**£**| |Activityorproject 2|||-| |Activityorproject 3|||-| |Activityorproject 4|||-| |**_Total_**|**-**|**-**|**-**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** _**My charity has made grants to particular institutions that are Yes material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. No**_ |**Names of institution**|**Purpose**| |---|---| ||| ||| ||| ||| ||| ||| ||| ||| ||| ||| |**_Total grants to institutions in reporting period_**|| |**_Other unanalysed grants_**|| ## _**TOTAL GRANTS PAID**_ CC17a (Excel) 20/05/2022 16 ## **Notes to the accounts** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**| |---|---| ||2,204.0| ||-| ||-| ||2,204.0| _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**(included in debtors above)**|| |---|---| |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**| ||-| ||-| ||-| ||-| CC17a (Excel) 20/05/2022 17 ## **Section C Notes to the accounts** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**y**
**account for contracts or**
**performance-related grants**
**Accruals and deferred**
**income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts**
**falling**| |---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**| ||-|-|-| ||-|-|-| ||3,416||-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|| ||3,416|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**Balance at the start of the reporting period**
**Amounts added in current period**|**This year**
| |---|---| ||~~**£**~~
-| ||-| ||-| ||-| CC17a (Excel) 20/05/2022 18 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the In4Steesl members ol tryc On accounts for the year ended Charity no Irf any) V31 Sot out on pages I report to trustees on my examination of the ac(x)unts of the atove charity (Ihe Trusf) for the year ended Responsibllltles and basls of report As the charivs trustees, you are responsible for the preparation of Ihe accounts in accordance Wllh the requirements of the Charities Act 2011 (Ihg Acr). I report in respect of my examination of the Trust's accounts carried out under seciion 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions gÉven by the Charity Commissit under section 145(5)(b) of the ACL Independent ￿he Chari￿s gross income exceeded £250,000 and l am qualtfied to examinerfs statement undertake the examination by being a qualrfied member of [insert name of applicable listed bodyll. Delete l ] if not applicable. I have c￿npleted rny examination. I confinn that no material matters have come to my attention in o)nnection with Ihe examination {other than that disclose(I below.) wthich gNes me causo to believe that in, any material respect: the accounting records V￿re not kept in accordance with section 130 of the Charities Act.. or the accounts did not actiY¢J vAth the accounting records. or the accounts did not comply with the applicable requirements conceming the fom and content of accounts sel out in the Charities (Accounts and Rep￿ts) Regulations 2(M)8 other than any requirement that the accounts give a Irue and fairf view vthich is not 8 matter HARTERED ￿NAG￿lENT AC¢OLINTAprrs consKJered as part of an independent examination. 5 HORSE SHOE ROAD, COVENTrY CVB r. 02476683849 F.. 02476705743 .' infoQam#88btc.uJ.uk have no concems and have come auoss no other rnatters in connection wtlh the examination to which attention should be drawn in this report in order enable a proper understanding of the accounts to be reached. wonls in the brackets rfthey do not apply. AMASS BTC ' Please d Signed: Date: Name: Relevant professional qualifi¢atlon(s) or body IER 0￿2018 (rf any}: Address: ty Gic CV(J- Section B Disclosure Only complete rf the examiner needs to highlight material matters of con￿rn (see CC32, Independènt ex2mination of tharity accounts: direclions and gUKlan￿ for examiners). Give here brfef details of any items Ihat the examlnerwishes to dlscloso. IER Oct 2018