Registered number: 4540779 **MARDYKE YOUTH AND COMMUNITY ASSOCIATION DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** KST ACCOUNTANTS INCORPORATED FINANCIAL ACCOUNTANTS 104 NORTHWOOD AVENUE ELMPARK ESSEX RM12 4PX ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION 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 2023** **Directors** Mrs Irene Lesley Blowers Mr John Grant Mr Richard Murton Ms Brenda Addison Mr Trevor McKeever Mr Ross Elliott **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 2023** The directors present their report and the financial statements for the year ended 31 December 2023. ## **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 Mr Trevor McKeever Mr Ross Elliott ## **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. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **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 13/04/2024 Page 2 ## **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Accountants' Report For The Year Ended 31 December 2023** 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 2023 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 13/04/2024 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 2023** |**Notes**
**TURNOVER**
**GROSS SURPLUS**
Administrative expenses
**OPERATING (DEFICIT)/SURPLUS**
Other interest receivable and similar income
**(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR**|**2023**
**£**
77,887
77,887
(79,981)
(2,094)
115
(1,979)|**2022**
**£**
65,118| |---|---|---| |||65,118
(62,164)| |||2,954
4| |||2,958| 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 2023** |**Notes**
**FIXED ASSETS**
**CURRENT ASSETS**
Debtors
**5**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within**
**One Year**
**6**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
Income and Expenditure Account
**MEMBERS' FUNDS**|**2023**
**£**
**£**
3,462
50,725
54,187
(1,914)
52,273
52,273
52,273
52,273
52,273|**2023**
**£**
**£**
3,462
50,725
54,187
(1,914)
52,273
52,273
52,273
52,273
52,273|**2022**
**£**
**£**
2,502
53,451
55,953
(1,701)
54,252
54,252
54,252
54,252
54,252|**2022**
**£**
**£**
2,502
53,451
55,953
(1,701)
54,252
54,252
54,252
54,252
54,252| |---|---|---|---|---| |||52,273||54,252| ||54,187
(1,914)||55,953
(1,701)|| |||||| |||52,273||54,252| |||52,273||54,252| |||52,273||54,252| |||52,273||54,252| For the year ending 31 December 2023 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 13/04/2024 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 2023** ## 1. **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. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. ## 2.2. **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. ## 2.3. **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 ## 3. **Average Number of Employees** Average number of employees, including directors, during the year was: 2 (2022: 2) ## 4. **Tangible Assets** |**Cost**
As at 1 January 2023
As at 31 December 2023
**Depreciation**
As at 1 January 2023
As at 31 December 2023
**Net Book Value**
As at 31 December 2023
As at 1 January 2023|**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 2023** ## 5. **Debtors** |.
**Debtors**||| |---|---|---| |**Due within one year**
Trade debtors
.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors|**2023**
**£**
3,462
**2023**
**£**
1,914|**2022**
**£**
2,502| |||**2022**
**£**
1,701| 6. **Creditors: Amounts Falling Due Within One Year** ## 7. **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. Page 7 **MARDYKE YOUTH AND COMMUNITY ASSOCIATION Detailed Income and Expenditure Account For The Year Ended 31 December 2023** |**TURNOVER**
Facilities Hire
Grants
Fundraising & Donations
Kitchen
Sundry Income
Public Hire
Insurance received
Rental income
Income Activity week inc
**GROSS SURPLUS**
**Administrative Expenses**
Wages and salaries
Travel expenses
Rent
Cleaning
General maintenance
Kitchen Expenses
Supplies & Equipments
Events
Utilities
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Telecommunications
Accountancy fees
Legal fees
Other services
Festival & Events
Sundry expenses
**OPERATING (DEFICIT)/SURPLUS**
**Other interest receivable and similar income**
Bank interest receivable
**(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR**|**2023**
**£**
**£**
49,420
13,082
6,798
1,725
685
4,665
1,512
-
-
77,887
77,887
34,258
12
3,847
2,013
7,621
-
12,765
2,176
8,601
818
2,392
1,324
1,203
1,020
48
408
766
709
(79,981)
(2,094)
115
115
(1,979)|**2023**
**£**
**£**
49,420
13,082
6,798
1,725
685
4,665
1,512
-
-
77,887
77,887
34,258
12
3,847
2,013
7,621
-
12,765
2,176
8,601
818
2,392
1,324
1,203
1,020
48
408
766
709
(79,981)
(2,094)
115
115
(1,979)|**2022**
**£**
**£**
43,877
-
11,058
2,008
467
5,789
-
1,744
175
65,118
65,118
32,324
-
4,385
1,906
-
9
8,286
2,203
4,287
3,535
2,319
306
1,592
800
194
-
-
18
(62,164)
2,954
4
4
2,958|**2022**
**£**
**£**
43,877
-
11,058
2,008
467
5,789
-
1,744
175
65,118
65,118
32,324
-
4,385
1,906
-
9
8,286
2,203
4,287
3,535
2,319
306
1,592
800
194
-
-
18
(62,164)
2,954
4
4
2,958| |---|---|---|---|---| |||77,887
77,887
(79,981)||65,118
65,118
(62,164)| ||115||4|| |||(2,094)
115||2,954
4| |||||| |||(1,979)||2,958| Page 8 |Mardyke
Youth and
Community
Association|||Charity No|1112011||| |---|---|---|---|---|---|---| ||||Company No|4540779||| |Annualaccountsforthe period||||||| |Period start
date||########|**To**|Period end
date|31/12/2023|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
MISC
1915
S06
0
S07
**Expenditure (Notes 6)**
**p**
**on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses)
on investments
S16
S17
**Extraordina**
S18
S19
S20
gains/(losses)
S21
S22
**_Reconciliat_**
**_ion of_**
S23
S24
Total funds brought forward
of fixed assets for the charity’s
own use
Charitable activities
Separate material expense item
**_Total funds carried_**
**_Total_**
**Net**
**income/(expenditure)**
**after tax before**
**Net**
**Transfers between**
Donations and legacies
**_Total_**
**Recommended**
**categories by activity**
**Income (Note 3)**
**Income and endowments**
**from:**
Charitable activities
Sponsorship
Giftaid
**_Net movement in_**
**Other recognised**
**Net**
**income/(expenditure)**
**before tax for the**
Raising funds
Charities trust
Collection box
Other|**Unrestric**
**ted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestric**
**ted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestric**
**ted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestric**
**ted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestric**
**ted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||6,798|-|-|6,798|8,818| ||-|-|-|-|175| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|||-|| ||71,205|-|-|71,205|56,129| ||78,003|-|-|78,003|65,122| ||||||| ||2,942|-|-|2,942|2,203| ||-|-|-|-|-| ||||||| ||77,040|-|-|-|59,962| ||79,982|-|-|79,982|62,165| ||||||| ||1,979
-|-|-|1,979
-|2,957| ||-|-|-|6|-| ||1,979
-|-|-|-|2,957| ||-|-|-|-|-| ||1,979
-|-|-|1,979
-|2,957| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||1,979
-|-|-|1,979
-|2,957| ||||||| ||-|-|-|-|-| ||1,979
-|-|-|1,979
-|2,957| |Charity No
Company No
Mardyke Youth and Community Asso|Charity No
Company No
Mardyke Youth and Community Asso|Charity No
Company No
Mardyke Youth and Community Asso|Charity No
Company No
Mardyke Youth and Community Asso|1112011|| |---|---|---|---|---|---| |||||4540779|| |**Section B**|**Balance sheet**||||| |Guidance Note
**Fixed**
**Intangible**
B01
**Tangible**
B02
**Heritage**
B03
**s**
B04
**_Total fixed_**
B05
**Current**
**Stocks**
B06
**(Note 19)**
B07
**Investment**
B08
**MISC**
1915
**Cash at**
B09
**_Total_**
B10
**amounts**
**falling due**
B11
**_Net current_**
B12
**_Total_**
B13
**Creditors:**
**amounts**
**falling due**
B14
**Provisions**
B15
**_Total net_**
**_assets or_**
B16
**Funds of**
**Endowment**
B17
**est cted**
**income**
B18
**d funds**
B19
**reserve**
B20
**reserve**
B21
**_Total funds_**
B22|**Unrestricte**
**d funds**
**£**
F01|**£**
F02|**Endowment**
**funds**
**£**
F03|
**Total this**
**year**
**£**
F04|**£**
F05| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||3,462|-|-|3,462|2,502| ||-|-|-|-|-| ||-|-|||| ||50,725|-|-|50,725|53,451| ||54,187|-|-|54,187|55,953| ||||||| ||1,915|-|-|1,915|1,701| ||52,272||-|52,272|54,252| ||||||| ||52,272|-|**-**||-| ||||||-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||6| ||52,272|-|-|52,272|54,252| ||||||| ||-|||-|-| |||-||-|-| ||52,272||-|52,272|-| |||||-|| ||||||| ||52,272|-|-|52,272|54,252| _**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**_ |Signed by one or two trustees/directors
Signature of director authenticating
accounts being sent to Companies
House||| |---|---|---| |||| ||Signature|13/04/2024| ||Mrs Irene Lesley Blowers|| |||**Print name**| CC17a (Excel) 18/04/2024 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 Charities preparing their accounts • and with* ✓ 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.* x - -Tick as appropriate ## **1.2 Going concern** **MISC 1915 S06 1028** _**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 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 { }. Yes* ✓ * -Tick as appropriate No* _**Please disclose:**_ _**(i) the nature of the change in accounting policy;**_ _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ _**(iii) the amount of the adjustment for each line affected 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** CC17a (Excel) 18/04/2024 3 **----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
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
Yes* ✓
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; 0
(iii) the amount of the correction at the beginning of the earliest prior
period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel) 18/04/2024 4 CC17a IExcdl 1810412024 CC17a IExcdl 1810412024 ## **Notes to the accounts** **Note 2 Accounting** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or**_ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY** **Please provide a description of the nature of each** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £** **Fund balances as** _**Adjustments :**_ _**1915**_ **Fund balance** _**Reconciliation of net income/(net expenditure) per previous GAAP to net**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments**_ **Previous period net income/(expenditure) as** CC17a (Excel) 18/04/2024 7 ## **Notes to the accounts** ## **Note 2 Accounting** ## **2.2 INCOME** |**Recognition**
**MISC**
**1915**
**S06**
**1028**
**Donated**
**services and**
**facilities**
**Donated**
**goods**
In the case of performance
related grants, income must
only be recognised to the
extent that the charity has
**Volunteer**
**help**
The value of any voluntary
help received is not included
in the accounts but is
described in the trustees’
Donated services and
facilities that are consumed
immediately are recognised
as income with an
**Government**
**grants**
The charity has received
government grants in the
reporting period
**Legacies**
**Tax reclaims**
**on donations**
**and gifts**
Legacies are included in the
SOFA when receipt is
probable, that is, when there
has been grant of probate,
**Income from**
**membership**
**subscription**
**Income from**
**interest,**
**royalties and**
**dividends**
This is only included in the
SoFA once the charity has
provided the related goods
or services or met the
The cost of any stock of
goods donated for
distribution to beneficiaries
is deemed to be the fair
g
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
Goods donated for on-going
use by the charity are
recognised as tangible fixed
assets and included in the
Donated goods are
measured at fair value (the
amount for which the asset
could be exchanged) unless
**Offsetting**
**Grants and**
**donations**
Donated services and
facilities are included in the
SOFA when received at the
Gift Aid receivable is
included in income when
there is a valid declaration
from the donor. Any Gift Aid
There has been no offsetting
of assets and liabilities, or
income and expenses,
unless required or permitted
Membership subscriptions
which gives a member the
Membership subscriptions
received in the nature of a
gift are recognised in
**Contractual**
**income and**
**performance**
**related**
Grants and donations are
only included in the SoFA
when the general income
These are included in the
• the charity becomes
• it is more likely than not
• the monetary value can
This is included in the
accounts when receipt is
probable and the amount
receivable can be measured|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
N/a*||| |||0|✓| ||Yes*
No*
N/a*||| ||||x| ||Yes*
No*
N/a*||| ||x||| ||0
Yes*
No*
N/a*||| ||✓||| ||6
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*||| ||0||✓| ||||✓| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||✓||| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| CC17 FRS 102 SORP 18/04/2024 8 |**Grants with**
**performance**
**2.4**
**Governance**
**and support**
**costs**
**Creditors**
**Redundancy**
**cost**
The charity made no
redundancy payments
during the reporting period.
Where the charity gives a
grant with conditions for its
payment being a specific
level of service or output to
**Investments**
Support costs include
central functions and have
been allocated to activity
cost categories on a basis
Support costs have been
allocated between
governance costs and other
t
G
t
**Heritage**
**assets**
These are capitalised if they
can be used for more than
Fixed asset investments in
quoted shares, traded bonds
and similar investments are
valued at initially at cost and
subsequently at fair value
Where there are no
conditions attaching to the
grant that enables the donor
charity to realistically avoid
**Settlement of**
**insurance**
**claims**
**Investment**
**gains and**
**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
**Basic**
**financial**
**instruments**
**Stocks and**
**work in**
**progress**
They are valued at cost.
**Tangible**
**fixed assets**
**for use by**
**charity**
**Liability**
**recognition**
Liabilities are recognised
where it is more likely than
not that there is a legal or
constructive obligation
**Grants**
**payable**
**without**
**f**
The depreciation rates and
methods used are disclosed
in note 14
**Intangible**
**fixed assets**
g
right to buy services or other
benefits are recognised as
**2.3 EXPENDITURE AND**
The charity accounts for
basic financial instruments
on initial recognition as per
The charity has creditors
which are measured at
settlement amounts less any
Insurance claims are only
included in the SoFA when
the general income
recognition criteria are met
(5 10 to 5 12 FRS102
This includes any realised or
unrealised gains or losses
Investments held for resale
or pending their sale and
cash and cash equivalents
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
The charity has heritage
assets, that is, non-
monetary assets with
historic, artistic, scientific,
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
Work in progress is valued
at cost less any foreseeable|||| |---|---|---|---| ||||✓| ||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*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| ||||✓| ||Yes*
No*
N/a*||| CC17 FRS 102 SORP 18/04/2024 9 |**POLICIES**
**ADOPTED**
**ADDITIONA**
**L TO OR**
**DIFFERENT**
**FROM**
**Current asset**
**investments**
**Debtors**|The charity has investments
which it holds for resale or
pending their sale and cash
and cash equivalents with a

Debtors (including trade
debtors and loans
receivable) are measured on
initial recognition at
settlement amount after any
loss that is likely to occur on
the contract
They are valued at fair value
except where they qualify as|||✓| |---|---|---|---|---| |||Yes*
No*
N/a*||| |||||✓| |||Yes*
No*
N/a*||| |||x||| |||Yes*
No*
N/a*||| |||||✓| |||||| |||||| |||||| CC17 FRS 102 SORP 18/04/2024 10 **Section C Notes to the accounts (** ## **6995954** ## **Note 3 Income** |**Note 3**||**Income**|||**6995954**||| |---|---|---|---|---|---|---|---| ||**Analysis**|**Unrestricted**
**funds**||**Endowment**
**funds**|
**Total funds**||| ||**of income**||||**£**|**£**|| |**Donations**|Donations||||||| |**and**|and gifts|6,798|-|-|6,798|8,818|| |**legacies:**|Gift Aid
Collection||-|-|-|-|| ||box||-|-|-|-|| ||Sponsors||||||| ||hip||-|-|-|-|| ||Charities||||||| ||trust||-|-|-|-|| ||Donated||||||| ||goods,||||||| ||facilities||||||| ||and||||||| ||~~services~~|||-|-|-|| ||Other|-||-|-||| ||**Total**|6,798|-|-|6,798|8,818|| ||||||||| |**Charitable**||||||**175**|| |**activities:**||-|-|-|-||| ||1915||||||| |||-|-||||| |||-|-|-|-||| |||-|-|-|-||| ||Other|-|-|-|-|-|| ||**Total**|-|-|-|-|175|| ||||**1354**||||| |**Other**|||||||| |**trading**||-|-|-|-|-|| |**activities:**||-|-|-|-|-|| |||-|-|-|-|-|| ||Other|71,204|-|-|71,204|56,129|| ||**Total**|71,204|-|-|71,204|56,129|| ||||||||| |**Income**|Interest||||||| |**from**|income|-|-|-|-|-|| |**investment**|Dividend||||||| |**s:**|income|-|-|-|-|-|| ||Rental||||||| ||and||||||| ||leasing||||||| ||~~income~~|-|-|-|-|-|| ||Other|-|-|-|-|-|| ||**Total**|-|-|-|-|-|| ||||||||| |**Separate**||-|-|-|-|-|| |**material**||-|-|-|-|-|| |**item of**||-|-|-|-|-|| |**income**||-|-|-|-|-|| ||**Total**|-|-|-|-|-|| ||||||||| |**Other:**|Conversio||||||| ||n of||||||| ||endowme||||||| ||nt funds||||||| ||into||||||| ||~~income~~|-|-|-|-|-|| ||Gain on||||||| ||disposal||||||| ||of a||||||| ||tangible||||||| ||fixed||||||| ||asset held||||||| ||for||||||| ||charity's||||||| |||-|-|-|-|-|| ||~~own use~~
Royalties||||||| ||from the||||||| ||exploitatio||||||| ||n of||||||| ||intellectual||||||| ||property||||||| ||~~rights~~
Other|-
-|-
-|-
-|-
-|-
-|
| ||||||||| |**TOTAL INCOME**||78,002|-|-|-|65,122|0| |**Other information:**|||00/01/1900||||| CC17a (Excel) 18/04/2024 11 **All income in the prior year was unrestricted except for: (please provide description and Where any endowment fund is converted into income in the reporting period, please give the Where any endowment fund is converted into income in the prior period, please give the Within the income items above the following items are material: (please disclose the This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on** CC17a (Excel) 18/04/2024 12 CC17a (Exeell 1W0412024 **Section C N** ## **Note 4 Analysis of** |**Governmen**
**Governmen**
**Governmen**
**Other**
**Governmen**
**Governmen**
**t grant 2**
**Governmen**
**Other**
**_Please_**
**_provide_**
**_details of_**
**_any_**
**_unfulfilled_**
**_Please give_**
**_details of_**
**_other forms_**
**_of_**
**_governmen_**|**This**
**£**
**Description**|**This**
**£**
**Description**|**This**
**£**
**Description**| |---|---|---|---| ||||3,000| ||||7,488| ||||-| ||||-| ||**Total**
**Description**||10,488| ||||**Last**
**£**| ||||-| ||1915||-| ||||-| ||||-| ||**Total**||-| ||**This year**
**Last year**||| ||||| ||**This year**
**Last year**||| ||||| ||||| CC17a (Excel) 18/04/2024 14 **Section C Note** ## **Note 5 Donated goods,** |**Note 5**|**Donated goods,**|**Donated goods,**| |---|---|---| |**Use of property**
**Other**
**Seconded staff**|**This year**
**Last**
**£**
**£**|| ||-|-| ||-|-| ||-|-| ||-|-| ||**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| |**Please**
**provide**
**details of**
**the**
**accounting**||| |**Please**
**provide**
**details of**
**any**
**unfulfilled**
**Please give**
**details of**
**other forms**
**of other**
**donated**||| |||| ||1915|| |||| CC17a (Excel) 18/04/2024 15 ## **Section C Notes to the accounts** ## **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** |**This year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on**
**staff working for the charity whose contracts**
**are with and are paid by a related party**|**This**
**£**|**Last year**
**£**| |---|---|---| ||34,258|32,324| ||-|-| |||| ||-|-| ||34,258|32,324| |||| |||| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: 1915** **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 th**_ ~~_**e box provided**_~~ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Number of **|**Number of **| |---|---|---| ||**This**|**Last year**| |**£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**||| ||**This**|**Last year**| ||**£**|**£**| ||-|-| CC17a (Excel) 18/04/2024 16 |**11.2 Average head cou**
**The parts of the**
**charity in which the**
**employees work**|**nt in the year**|**This**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| ## **11.3 Ex-gratia payments to employees and others (excluding** _**Please complete if an ex-gratia payment is made.**_ |**Please explain the**
**nature of the payment**|**This year**|| |---|---|---| ||**Last year**|| |**This year**
**Last year**
**Please state the amount of the payment (or**
**value of any waiver of a right to an asset)**
**Please state the legal**
**authority or reason for**
**making the payment**|**This year**
||| |---|---|---|---| ||**Last year**||| ||||| |||**This**
**year**|**Last year**| |||**£**|**£**| |||-|-| CC17a (Excel) 18/04/2024 17 ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is**_ |**Total amount of**
**payment**
**The nature of the**
**payment (cash, asset**
**etc.)**|**This**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| |||| |||| |**Please state the accounting policy for any**
**redundancy or termination payments**
**The extent of redundancy funding at the**
**balance sheet date**|**This**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| |||| |||| CC17a (Excel) 18/04/2024 18 ## **Section C Notes to the accounts** ## **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**_ |**Amount of contributions recognised in the SOFA as an**
**expense**|**This**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities**_ **Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** ## _**12.3 Please complete this section where the charity participates in a multiemployer defined benefit pension plan that is accounted for as a defined**_ _**t ib ti l**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan. If this is Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year** CC17a (Excel) 18/04/2024 19 ## **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**
**£**|**Last year**
**£**| |---|---|---| ||3,462.4|2,502.0| ||-|-| ||-|-| ||3,462.4|2,502.0| _**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)** |**1915**
**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 18/04/2024 20 ## **Section C Notes to the a** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ |**20.1**
**Accruals**
**for grants**
**Bank loans**
**and**
**Trade**
**creditors**
**Payments**
**received on**
**account for**
**Accruals**
**and**
**Taxation**
**and social**
**Other**
**creditors**
**Total**||||| |---|---|---|---|---| ||**Amounts falling due**
**within one year**||
**Amounts falling**
**due after more**
**than oneyear**|| ||**This year **
**£**|**Last year**
**£**|**This**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||1,915|1,702|-|-| ||1,915|1,702|-|-| ## **20.2** **----- Start of picture text -----**
Please complete this
t if th h it h
This year Last year
Please
explain the
reasons
why
income is
deferred.
Movement in deferred income acc This Last year
£ £
Balance at
- -
the start of
- -
Amounts added in current period
Amounts released to income from - -
- -
Balance at the end of the reporting
**----- End of picture text -----**
CC17a (Excel) 18/04/2024 21 CHARITY COMMISSION FOR ENGIAND AND WALES Independent examinerfs report on the accounts Seclioii A Independent Examiner's Report Report to the tnASt• m¢mber• of On account• lorth• y••r Charty no (If any) Sot out on pag I report to the tru8te88 my 8x8mlnation of the a¢xount8 of tha •bovo d￿rIty (Ihe Tru8f) for the year endod A8 Ihe tharitys you are r08por*lble for tho preparation of the aco)unl8 kn 8ccordanco vAlh the r8qulrements of the CharlUe$ Act 2011 <'lhe Acr). R•ipoTr•lbllltl•4 and ba•1• ol r• I report In respoct of my exarnlnakn of the Tru8V8 acciyJnt8 carded out under 58ction 145 of th8 2011 Acl and In Ixkrying out my examlnalon, I have foliowed all the appllcable Dlreclions glven by the Charity CommlB81on under section 1445Xb) of th8 ACL Independent tThe charitys gross irvxKne exceeded £250.Lh)O and l am qualfflad to examlnef8 Statoment undertak8 the exaMinatiC￿ by being a quallfi6d member of [Insert name of 8pplicablè listad bodyll. Dokte [ ] rfnot aWical)le. I have comth my examlnalion. l confim that no material matters have come to my attentk>n in wnnèction IMth th8 oxamination (other than that dlsclosed b•low'l giv88 m8 c4u#e to believe that In. any material the o¢counllng record8 not kept in accor(lanrA) wlth socth)n 130 ol ts Charitre8 Act,. or the arxounts dld a(xord vAth the accounlng record$. or the accounts dtd not comply wlth the applicable r9quirgm&nts ojicemlng the fom arKI ￿nt6￿l of accounts set out In th8 Char￿$