## **MOE Trustees Annual Report**
**Period:** 1st August 2022 - 31st July 2023
**Charity Name:** Ministry of Enlightenment (MOE)
**Registered Charity Number:** 1120351
**Charity's Principal Address:** The Coach House, Tofts Chase,
Little Baddow, Chelmsford, CM3 4BX
## **Names of Charity Trustees:**
1. Stephen Turoff
2. Emma Goldie
3. Munir Sayed
## **Description of Charity's trusts:**
Type of governing document - Constitution
How the charity is constituted - CHARITY
Trustee selection methods - Trustee selection occurs by
appointment from all trustee's agreement
Stephen Drury resigned as Trustee with letter of resignation dated 15[th] June 2023.
Zoe Ben El Htira removed as Trustee by unanimous decision by all Trustees in year 2023.
## **Additional governance issues:**
Funds Sanctus Homeless Cafe (#1150313) through organising
charity fundraising events and making donations towards Sanctus.
Risk may include individuals with mental health or emotional
imbalances so phone calls and emails are used to assess health
and well-being with a new tiered policy for volunteering and exchanges. Administration support essential to support client care and
process development.
## **Summary of the objectives of the charity set out in its**
## **governing document:**
Ministry of Enlightenment was founded in 2007 to enable personal and spiritual development for the individuals looking for truth and a retreat space for people to develop and help contribute to the local community through various environmental and social Projects.
## **Summary of main activities for the public benefit in**
## **relation to these objects:**
The main activities the charity has continued with are to provide respite, retreat and advocacy for individuals on an individual and group basis from a non-denominational foundation.
Funding continues for supporting the mental, emotional and
spiritual development of individuals and opportunity for people to
attend who cannot afford to pay for workshops, teaching and course materials.
We continue to provide resources for supporting vulnerable isolated and homeless individuals with food and respite space in a neutral environment through our donations to Sanctus Charity
#1150313.
## **Further statement in regard to policy making, policy**
## **programme and contribution made by volunteers:**
The MOE has been providing greater opportunity
for individuals to interact online through the Zoom online
platform. People who attend the premises has significantly increased, with many retreat weekends selling out since April 2022 to end of 2023. Online workshops and Circle of Light group meditations are provided online with the aim to help individuals to work on themselves in the comfort of their own homes.
All direct work and support for online workshops and grounds
maintenance has been through volunteering. A summary of
increased hours spent in each area continues to be noted: Gardening Volunteering 165 hours
Cooking volunteering 675 hours Cleaning Volunteering 155 hours
Administration and operations volunteering 690 hours
Management Volunteering 180 hours
Teaching Volunteering 395 hours
Specialist Consultants 135 hours
This time was dedicated by over ten people throughout the year,
without this community cohesion and support we would not be
able to operate and maintain the level of services we provide.
## **Summary of the main achievements of the charity during**
## **the year:**
Our Residential Weekend Retreats have sold out from April 2022 till the end of
2023. We have held ten retreats since April 2022 till the end of year 2023. All weekend retreat events have all been highly successful in all aspects including, attendance numbers and client experience.
Our Circle of Light Online programme continues to thrive and reach people from all over the world in almost twenty different countries. We continue to grow our online presence and upgrade our email account to
allow a greater number of people to communicate and participate in
online workshops, virtual events to help further outreach our
ongoing MOE land projects.
Continue integrating more activities alongside external and
internal space for clients and volunteers and making these
available to the local community and our larger online community.
Growing and expanding our online subscribers and allowing
international clients to visit us from places like France, Germany Sweden, USA, South Africa, Slovenia, Austria.
Establishing various online ventures to widen our audience and
increase our clientele. Allowing a greater reach across a global
platform online. This has enabled us to further grow of our client base.
Retreats have been modified to adapt to our online portal and
provided on a worldwide scale. Meetings for individuals and our
online community have continued to evolve creating greater
group cohesion and development.
Continuing to develop our online services to reach an even wider
online community even those who do not have the opportunity to travel and have financial difficulties.
We continue to monitor, adapt and receive feedback from our
clients, volunteers and online and offline communities. This has
enabled us to enhance and tailor our services to meet the greater needs of all people involved.
We continue to expand our services and in order to do this we are more effectively utilising the time and help of our volunteers and support staff online. Health and mental wellbeing continue to be priority as a charity and we offer this through our environment workspaces, online services and gardens to the local and wider
offline and online communities.
Our MOE Ashram has been allowed to be fully open, with no covid restrictions, to allow the ongoing support of individuals, volunteers and group clientele.
## **Brief statement of the charity's policy on reserves:**
We endeavour to keep two months running costs, plus emergency funds for unexpected property and grounds repair costs of up to £10,000. This totals £25,000.
## **Further financial review details:**
Fundraising Means
We’ve travelled to Slovenia three times, for healing work, since September 2022, where generous donations have been received by the MOE.
Our Residential Weekend Retreats introduced in April 2022 have been extremely successful with almost ten events selling out up to November 2023.
We have continued to use our online portal website and online services to provide:
Virtual Online Light Circles, Distance Healing, Virtual Clinic and Online Healing sessions.
Online workshops have been very successful in helping people.
Generous personal donations of time and money, including Gift Aid submission being successful.
We continue to have live-in and external workers and volunteers
to help support our charity works.
Expenditure continued to support retreat garden space.
Engaging in feedback mechanisms and resources for processes to
ensure services and experiences are optimised through
engagement and participation in spiritual practices, services and
community development as before.
Fund raising continued to support the development of the MOE Land Project,
which aims to bring a piece of land into productive horticultural use.
Funds were raised towards the construction of a base for a workshop building,
with the foundations laid in summer 2021.
Funds have been raised to start to construction of the MOE Land Barn Project in the beginning of 2024.
||Charity No
1120351
Period start date
**01/08/2022**
**To**
date
31/07/2023
Ministry of Enlightenment
Annual accounts for the period|Charity No
1120351
Period start date
**01/08/2022**
**To**
date
31/07/2023
Ministry of Enlightenment
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
Gu
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Total_**
**_Total_**||**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
7,609
-
-
7,609
15,448
110,864
-
-
110,864
76,057
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||118,473
-
-
118,473
91,505|
|||2,782
-
-
2,782
3,157
50,495
-
-
50,495
48,678
14,519
-
-
14,519
7,897
59,477
-
-
59,477
41,691|
|||127,273
-
-
127,273
101,424|
||||
|||8,800
-
-
-
8,800
-
9,919
-|
|||-
-
-
-
-|
|||8,800
-
-
-
8,800
-
9,919
-|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||8,800
-
-
-
8,800
-
9,919
-|
|||-
-
-
-
-|
|||8,800
-
-
-
8,800
-
9,919
-|
||||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
434,240
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- 434,240
- -
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||434,240
-
-|
|||434,240|-|- 434,240|434,240|
|||-
3,076
-
40,626|-
-
-
-|- -
- 3,076
- -
- 40,626||
||||||-
17,952
-
33,961|
|||43,702|-|- 43,702|51,914|
||||||1,768|
|||2,357|-|- 2,357||
|||||||
|||41,345|-|- 41,345|50,146|
|||||||
|||475,585|-|**-**475,585|484,386|
||||||-
-|
|||-
-|-
-|- -
- -||
|||||||
|||475,585|-|-
475,585|484,386|
|||-
- 8,800
484,385|-|-
-
- - 8,800
484,385||
||||||-
-
-|
|||475,585|-|- 475,585|-|
|||Signature||Print Name|Date of|
CC17a (Excel)
28/02/2024
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**
**----- Start of picture text -----**
These accounts have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with* x 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* x the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
• and with the Charities Act 2011.
**----- End of picture text -----**
The charity constitutes a public benefit entity as defined by FRS 102.* X * -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
**----- Start of picture text -----**
An explanation as to those factors that support n/a
the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the n/a
going concern assumption doubtful;
Where accounts are not prepared on a going n/a
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
**----- End of picture text -----**
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* ü
* -Tick as appropriate
No* üx
Please disclose:
(i) the nature of the change in accounting policy; n/a
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; n/a
and
(iii) the amount of the adjustment for each line affected n/a
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü
* -Tick as appropriate
No* x
Please disclose:
(i) the nature of any changes; n/a
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and n/a
(iii) where practicable, the effect of the change in one or n/a
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors**
**----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü * -Tick as appropriate
No* üx
Please disclose:
(i) the nature of the prior period error; n/a
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
n/a
(iii) the amount of the correction at the beginning of the n/a
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
28/02/2024
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
**----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change N/A
in accounting policy
Reconcilation 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
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
28/02/2024
4
**Note 2 Accounting policies**
## **Section C Notes to the accounts (cont)**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Stocks and work in**
**progress**
**Debtors**
**Current asset**
**investments**
**Grants with**
**performance conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Tangible fixed assets fo**
**use by charity**
**Investments**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on**
**donations and gifts**
**Contractual income and**
**performance related**
**grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**2.3 EXPENDITUR**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from**
**membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and**
**support costs**|
**r**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
They are valued at 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 same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
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,
they are measured at the cash or other consideration expected to be received.
The charity has 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 include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks 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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
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.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
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.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**E AND LIABILITIES**
|Yes
No
N/a
x
ü
ü
Yes
No
N/a
x
ü
ü
Yes
No
N/a
x
ü
ü
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
x
ü
ü
Yes
No
N/a
x
ü
ü
Yes
No
N/a
ü
ü
üx
Yes
No
N/a
ü
ü
v
Yes
No
N/a
ü
ü
v
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
üx
Yes
No
N/a
x
ü
ü
Yes
No
N/a
üx
ü
ü
Yes
No
N/a
üx
ü
ü
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
x
ü
ü
Yes
No
N/a
x
ü
ü
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
x
ü
Yes
No
N/a
x
ü
ü
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
x
ü
ü
Yes
No
N/a
üx
ü
ü
Yes
No
N/a
x
ü
ü
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
x
Yes
No
N/a
üx
ü
ü
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
x
Yes
No
N/a
ü
ü
x
Yes
No
N/a
ü
ü
x
|
|---|---|---|
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
funds income funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 4,696 - - 4,696 14,133
and legacies: Gift Aid 2,913 - - 2,913 1,315
Legacies - - - - -
General grants provided by government/other - - - - -
Membership subscriptions and sponsorships - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 7,609 - - 7,609 15,448
Charitable
activities: 110,864 - - 110,864 76,057
- - - - -
- - - - -
Other - - - - -
Total 110,864 - - 110,864 76,057
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - ] -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - ] -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - ] -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held - - - - -
Gain on disposal of a programme related - - - - -
Royalties from the exploitation of intellectual - - - - -
Other - - - - -
Total - - - [ - ] -
TOTAL INCOME 118,473 - - 118,473 91,505
Other information: n/a
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
28/02/2024
6
**Section C Notes to the accounts (cont)**
|**Note 4 Analysis of receipts of government grants**|**Note 4 Analysis of receipts of government grants**||NA||||
|---|---|---|---|---|---|---|
|||||**This year**|||
||**Description**|||**£**|||
|**Government grant 1**|||||-||
|**Government grant 2**|||||-||
|**Government grant 3**|||||-||
|**Other**|||||-||
|||**Total**|||-||
||**Description**|||**Last year**
**£**|||
|**Government grant 1**|||||-||
|**Government grant 2**|||||-||
|**Government grant 3**|||||-||
|**Other**|||||-||
|||**Total**|||-||
||**This year**|**Last year**|||||
|**_Please provide details of any_**|||||||
||**This year**|**Last year**|||||
|**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|||||||
CC17a (Excel)
28/02/2024
7
## **Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
NA
Note 5 Donated goods, facilities and services
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any unfulfilled
Please give details of other forms of
**----- End of picture text -----**
CC17a (Excel)
28/02/2024
8
**Section C Notes to the accounts (cont)**
**Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity 2,782 - - 2,782 3,157 - - 3,157
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 2,782 - - 2,782 3,157 - - 3,157
Expenditure on charitable activities:
50,495 - - 50,495 48,678 - - 48,678
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 50,495 - - 50,495 48,678 - - 48,678
Separate material item of expense
14,519 - - 14,519 7,897 - - 7,897
- - - - - - - -
- - - - - - - -
Total 14,519 - - 14,519 7,897 - - 7,897
Other
59,477 - - 59,477 41,691 - - 41,691
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure 59,477 - - 59,477 41,691 - - 41,691
TOTAL EXPENDITURE 127,273 - - 127,273 101,424 - - 101,424
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|Other
**Total**
**Activity or programme**
Activity 1
Activity 2|**Activities**
**Grant**
**Support**
**Total this**
**Activities**
**Grant**
**Support**
**Total last**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
- - -
- -
-
-
-
- - -
- -
-
-
-
- - -
- -
-
-
**Last year**
**This year**|
|---|---|
||-
- - -
- -
-
-|
CC17a (Excel)
28/02/2024
9
## **Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
NA
**----- End of picture text -----**
## **Note 7 Extraordinary items**
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Description**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||-
-|
CC17a (Excel)
28/02/2024
10
NA
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
**----- End of picture text -----**
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Total**
**Description/name of party**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
**Balance held at period end**|
|---|---|
||-
-|
CC17a (Excel)
28/02/2024
11
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## **na**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
28/02/2024
12
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**|**This year**
**Last year**
**£**
**£**
480 480
- -
- -
- -
|
|---|---|
CC17a (Excel)
28/02/2024
13
## **Section C Notes to the accounts (cont)**
|**This year:**
**Last year:**
**Note 11**
**Paid employees**
**_Please complete this note if the charity has any employees._**
**11.1 Staff Costs**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|na
**This year**
**Last year**
**£**
**£**
- -
- -
- -
-
-
|
|---|---|
_**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 benef**
**pension costs) for the reporting period**
**Band**
**£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**
**personnel (includes trustees and senior**
**services to the charity. For specific amo**
**Note 28.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Tota**
**its (excluding employer**
**of more than £60,000**
**key management**
**management) for their**
**unts paid to trustees, see**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**Number**
**Number**
-
-
-
-
-
-
-
-
**Number of employees**
|
|---|---|---|
|||**l**- -|
|**11.3 Ex-gratia payments to employees a**
**_Please complete if an ex-gratia payment_**
**The extent of redundancy funding at the**
**Please state the accounting policy for a**
**termination payments**
**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**
**a right to an asset)**
**11.4 Redundancy payments**
**_Please complete if any redundancy or te_**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**|**This year**
**Last year**
**This year**
**Last year**
**nd others (excluding trust**
**_is made._**
**balance sheet date**
**ny redundancy or**
**(or value of any waiver of**
**_rmination payment is mad_**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
-
-
**This year**
**Last year**
**£**
**£**
- -
**ees)**
**_e in the period._**|
|---|---|---|
CC17a (Excel)
28/02/2024
14
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**n/a**_
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**This year**
**£**
-
|**Last year**
**£**
-|
|---|---|---|
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
28/02/2024
15
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Analysis Grants to Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**
Activity or project 1
Activity or project 2
Activity or project 3
Activity or project 4
**_Total_**
|**Grants to**
**Grants to individuals**
**Support costs**
**Total**
**£**
**£**
- - -
**-**
- - -
**-**
- - -
**-**
- - -
**-**
|
|---|---|
||**- - - -**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**134 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Names of institution**
**Purpose**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**.**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**Total amount of**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
CC17a (Excel)
28/02/2024
16
**Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
**14.1 Cost or valuation**
**----- Start of picture text -----**
Freehold land & Other land & Plant, Fixtures, fittings Total
buildings buildings machinery and equipment
and motor
vehicles
£ £ £ £ £
At the beginning of the year 433,836 - - 404 434,240
Additions - - 750 - 750
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 433,836 - 750 404 434,990
14.2 Depreciation and impairments
**Basis SL or RB (Straight SL or RB SL SL or RB SL or RB
Line or Reducing
Balance)
** Rate NA 1 year NA
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - 750 - 750
Impairment - - - - -
Transfers* - - - - -
At end of the year - - 750 - 750
14.3 Net book value
Net book value at the beginning of the year 433,836 - - 404 434,240
Net book value at the end of the year 433,836 - - 404 434,240
14.4 Impairment
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of - -
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible - -
fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
**----- End of picture text -----**
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
28/02/2024
17
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
n/a
Note 15 Intangible assets
Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
Research & Patents and Other Total
development trademarks
£ £ £ £
At beginning of the year - - - -
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate
At beginning of the year - - - -
Disposals - - - -
Amortisation - - - -
Impairment - - - -
Transfers* - - - -
At end of year - - - -
15.3 Net book value
Net book value at the beginning - - - -
of the year
Net book value at the end of the - - - -
year
15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including:
Reasons for choosing amortisation rates
Policies for the recognition of any capital
development
15.5 Impairment
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised had
the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount of
the asset.
(ii) Details of the carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
**----- End of picture text -----**
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
28/02/2024
18
**----- Start of picture text -----**
Section C Notes to the accounts (cont) n/a
Note 16 Heritage assets
Please complete this note if the charity has heritage assets
16.1 General disclosures for all charities holding heritage assets
This year Last year
(i) Explain the nature and scale of
heritage assets held.
(ii) Explain the policy for the
acquisition, preservation,
management and disposal of heritage
assets.
16.2 Cost or valuation
Heritage Heritage Heritage Heritage Total
asset 1 asset 2 asset 3 asset 4
£ £ £ £ £
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance
** Rate
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of year - - - - -
16.4 Net book value
Net book value at the beginning of the - - - - -
year
Net book value at the end of the year - - - - -
16.5 Impairment
This year
Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Last year
Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
**----- End of picture text -----**
**----- Start of picture text -----**
16.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
qualifications of independent valuer
the methods applied and significant assumptions
any significant limitations on the valuation
**----- End of picture text -----**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**
**_the effective date of the revaluation_**
**_the name of independent valuer, if ap_**
**_qualifications of independent valuer_**
**_the methods applied and significant_**
**_any significant limitations on the valu_**
**16.7 Analysis of heritage assets by cla**
**16.9 Five year summary of heritage as**
**16.8 Heritage assets (where heritage a**|**_plicable_**
**_assumptions_**
**_ation_**
**ss or group distinguishing t**
**sets transactions**
**ssets are not recoignised on**
**This year**|**Thi**
**hose at cost a**
**the balance s**|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -
**s year**
**Last year**
**nd those at valuation**|
|---|---|---|---|
||||- - -|
||||**2012**
**2011**
**£**
**£**
- -
- -
- -
- -
- -
- -
**- -**
- -
- -
- -
- -
**- -**
- -
- -
- -
- -
**- -**
**heet)**
**Last year**|
||**2015**
**2014**
**£**
**£**|**2013**
**£**||
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|- -
- -
-
-
- -
- -
- -
- -
**- -**
- -
- -
- -
- -
**- -**
- -
- -
- -
- -
**- -**|-
-
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**||
CC17a (Excel)
28/02/2024
19
**Section C Notes to the accounts (cont)**
**Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **n/a**
## **17.1 Fixed assets investments (please provide for each class of investment)**
**----- Start of picture text -----**
equivalentsCash & cash investmentsListed Investment properties investmentsSocial Other Total
Carrying (fair) value at beginning of - - - - - -
period
Add: additions to investments during - - - - - -
period*
Less: disposals at carrying value - - - - - -
Less: impairments - - - - - -
Add: Reversal of impairments - - - - - -
Add/(deduct): transfer in/(out) in the - - - - - -
period
Add/(deduct): net gain/(loss) on - - - - - -
revaluation
Carrying (fair) value at end of year - - - - - -
**----- End of picture text -----**
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**17.5 Guarantees**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less im**
**17.3 If your charity holds investment properti**
**(i) Explain the methods and significant assum**
**determining the fair value of investment proper**
**the charity**
**(ii) Name or independent valuer, if applicable,**
**qualifications**
**(iii) Provide details of any restrictions on the a**
**realise investment property or on the remittanc**
**or disposal proceeds**
**Total**
**(iv) Explain any contractual obligations for the**
**construction or development of investment pro**
**repairs, maintenance or enhancements**
**17.4 Please provide a breakdown of current**
**Analysis of current asset investments**
**Other investments**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less im**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets**
**as a form of security, the carrying amount of**
**the financial asset pledged as security and the**
**terms and conditions relating to its pledge.**
**Value of any concessionary loans which have**
**been committed but not taken up at the**
**reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**Please provide details and amount of any guara**
**to or on behalf of a third party**
**Name of the entity or entities benefitting from th**
**guarantees**
**Please explain how the guarantee furthers the c**
**aims**
**17.6 Concessionary loans**|**pairment)**
**es, please**
**ptions in**
**ty held by**
**and relevan**
**bility to**
**e of income**
**purchase,**
**perty or for**
**asset inves**
**pairment)**
**ntee made**
**ose**
**harity's**
**_Total_**
**_Total_**|-
**Fair value at year end**
**Cost les**
**£**
-
-
-
-|**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
-
-
-
-
-
-
-
**st year**
-
-
**nce sheet.**
**st year**
**£**
-
-
-
**£**
-
**s impairment**
**£**
-
-
-
-
**s impairment**
-
-
**Last year**
-
**Last year**
**Last year**|
|---|---|---|---|
|||-||
|||-
-
-
-
-
**£**
**Fair value at year end**
**Cost les**||
|||-||
|||
**complete the following note:**
**This year**
**La**
**t**
**tments, if applicable, agreeing with the bala**
**This year**
**La**
**£**
-
-
-
-
-||
|||-||
|||**This year**
**This year**
**This year**
**_Description_**
**_Description_**||
CC17a (Excel)
28/02/2024
20
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks** _**Please complete this note if the charity holds any stock items**_
## **n/a**
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**Work in**
**progress**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Stock**
**Donated goods**
**Work in**
**progress**||
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
28/02/2024
21
## **Section C Notes to the accounts (cont) n/a**
## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Other debtors**
**Total**
**Trade debtors**
**Prepayments and accrued income**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
CC17a (Excel)
28/02/2024
22
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
2,357 1,768 - -
- - - -
- - - -
Total 2,357 1,768 - -
**----- End of picture text -----**
## **Accruals for grants payable Bank loans and overdrafts**
## **Trade creditors**
**Payments received on account for contracts or performance-related grants**
**Accruals and deferred income**
**Taxation and social security Other creditors**
## **20.2 Deferred income**
## **n/a**
_**Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred.**_
|**n/a**
**_ncome._**||
|---|---|
|
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
**Last year**|
||-
-|
## _**Movement in deferred income account**_
**Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period**
CC17a (Excel)
28/02/2024
23
## **Section C Notes to the accounts (cont)**
**Note 21 Provisions for liabilities and charges** _**n/a**_
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
|**21.1 Movements in recognised provisions and funding commitment during the period**
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions**
**and details of how the commitment will be funded**
**(with contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**This year**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|
||-
-|
||**Last year**
**Last year**|
CC17a (Excel)
28/02/2024
24
n/a
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|
**This year**
**Last year**|
|---|---|
CC17a (Excel)
28/02/2024
25
## **Section C Notes to the accounts (cont)**
## **n/a**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**probable**|||||
|---|---|---|---|---|
|**This year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**Last year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
|**23.4 Other disclosures for contingent assets and/or liabilities**|||||
|**Please provide**|**the following information where practicable:**||||
||||**This year**|**Last year**|
|**Explain any uncertainties relating to the amount or**|||||
|**timing of settlement; and the possibilty of any**|||||
|**reimbursement**|||||
|**Where it is not practical to make one or more of these**|||||
|**disclosures, please state this fact**|||||
CC17a (Excel)
28/02/2024
26
## **Section C Notes to the accounts (cont)**
|**Note 24**
**Cash at bank and in hand**
**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
- -
- -
40,626 33,961
- -|
|---|---|
||40,626 33,961|
CC17a (Excel)
28/02/2024
27
## **Section C Notes to the accounts (cont)**
||||n/a||
|---|---|---|---|---|
|**Note 25 Fair value of assets and liabilities**|||||
|||**This year**||**Last year**|
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**|||||
||||||
|**25.2 Please give details of the amount of change**
**in the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through**
**the SoFA that is attributable to changes in credit**
**risk.**|||||
CC17a (Excel)
28/02/2024
28
|**Section C Notes to the accounts (cont)**||
|---|---|
|**Note 26 Events after the end of the reporting period**|n/a|
|**_Please complete this note events (not requiring adjustment to the accounts)_**||
|**_have occurred after the end of the reporting period but before the accounts_**||
|**_are authorised which relate to conditions that arose after the end of the_**||
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
28/02/2024
29
**Section C Notes to the accounts (cont)**
n/a
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
28/02/2024
30
## **Section C Notes to the accounts (cont)**
n/a
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
28/02/2024
31
## **Section C Notes to the accounts (cont)**
n/a
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**|**Amount**|
||**income, legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **Last year**
||**Reason for transfer and where endowment is converted to**|**Amount**|
|---|---|---|
||**income, legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
|**This year**
**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
28/02/2024
32
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Name of trustee Legal authority (eg order, governing document) Remuneration contributionPension Redundancy (including office)/ex loss of Other TOTAL
gratia
£ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
|**Accommodation**
**Other (please specify):**
**TOTAL**
**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**
**Subsistence**
**Type of expenses reimbursed**
**Travel**|-
-
-
-
-
-
**This year**
**Last year**
-
-
**£**
**£**
-
-|
|---|---|
||-
-|
|||
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
## **There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**
**Relationship**
**to charity**
**Description of the**
**transaction(s)**
**Last year**
**Name of the trustee**
**Relationship**
**Description of the**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**
**_For any related party, please provide details of any_**
**_guarantees given or received._**
**There have been no related party transactions in the reportin**|**Amount**
**Balance at**
**period end**
**£**
**£**
**Amount**
**Balance at**
**£**
**£**
**Provisio**
**debts at p**
**£**
**g period (True or False)**
**Provisio**
**£**|**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**Amounts**
**£**
**n for bad**
**eriod end**
**n for bad**
|
|---|---|---|
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
28/02/2024
33
**Section C Notes to the accounts (cont) N/A Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
28/02/2024
34
CHARITY COMMISSION
FOR ENGLAND MD WALES
Indendant examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
Ministry Qf Enliqmenmem
On account8 for the year
ended
31 It July 2023
Charlty no
(If any
11201
Set out on pago8
I report to the trustees on my examinats'on of the xcount$ of the above
charity ('the Trust.) for the year ended 3110712023.
R•spon8ibiliti•s Ind
ba815 of report
As the charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charitbes Act 2011
IYh8 Act'l
I report in re8Ct of my examination of the Trusys accounts carried Out
under section 145 ofthe 2011 Act and in carrying out my examination, I
have followed all the aP1¢able Directions given by tho Charity Commls¥lon
under $eCtI 14515>(b) of the Act.
Ind•p•nd•nt I have completed my éxamination. I confi'm that no material matters have
oxamln•rf• •lat•m•nt come to my attention in connedion with the examination which gives me
¢au8e to believe that in. any material respect..
the accounting record8 were riot kept in accordance with section 130
of the Charities Act, or
the accounts did not accord with the accounting racord8', or
the arKount8 did not comply with the applicable requirements
concerning the fonn and content of accounts set out in the Charill88
{A¢count8 and Reports) Regulations 2008 other than any requirement
that the accounts giv8 a 'true and faiff VEW whlch is not a matter
¢gnsidered as part of an independerrt examination.
I havo no concerns and have come acro88 no other mattarg in connection
with the examination lo which attention should b8 drawn in this report In
order to anablo a proper urKlerstanding of the accounts to be reached.
Slgn•d:
D•t•:
06103r24
Nam•:
Claire Bullen
Relevant prof•8slonal
qualificatlonl•) or body
(If any):
FCCA
Address:
Taylor Vlney Marlow Ltd
46-54 High Street Ingateston8,
CM4 9DW
IER
Oct 2018
Seclion B
Disclosure
Only complate if the examiner needs to highlight material matters of concern
(see CC32, IndepeThJ8nt examination of charity accounts.. directions and
guidance for examiners).
Give here brief detalls of
any Itoms that tho
axamlner wi•has to
dl8close.
IER
O¢t 2018