## **MOE Trustees Annual Report**
**Period:** 1st August 2024 - 31st July 2025
**Charity Name:** Ministry of Enlightenment (MOE)
**Registered Charity Number:** 1120351
## **Charity's Principle Address:**
The Coach House, Tofts Chase,
Little Baddow, Chelmsford, CM3 4BX
## **Names of Charity Trustees:**
1. Stephen Turoff
2. Munir Sayed
3. Jason Turoff
4. Harpinder Singh Sokhi
## **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
## **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 number of volunteers participating with the MOE has remained the same alongside the number of retreat participants attending the MOE Weekend Retreats. Each retreat has been almost sold-out due to the effectiveness of the events. It is through personal referrals and sheer word of mouth that people attend these retreats.
The MOE continues to provide greater opportunity for individuals to interact online through the Zoom portal.
All direct work and support for online workshops, weekend retreats and grounds maintenance has been through volunteering. A summary of hours spent in each area continues to be noted:
Gardening Volunteering 170 hours
Cooking volunteering 750 hours
Cleaning Volunteering 260 hours
Administration and operations volunteering 550 hours
Management Volunteering 150 hours
Teaching Volunteering 355 hours
Specialist Consultants 45 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:**
We are currently supporting a homeless couple from Germany who have no place to stay. The MOE manages to support them with food and accommodation and one of them is pregnant and expecting their first child. They stay in the upstairs ashram and spend their time working on the MOE Field allotment and are making noticeable progress on growing vegetables on the allotment. They are doing volunteering work in the MOE garden.
They are also using the MOE Barn for its main purpose, educating themselves by working on the land and managing to grow sustainable produce.
We continuing to grow our online presence and improving our backend website functionality to provide a more robust and reliable interactive online experience. Our online Circle of Light and virtual events help further outreach and support 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.
Our online subscribers list continues to grow and helps attract
international clients to visit premises without any restrictions.
Establishing various online ventures to widen our audience and
increase our clientele. Allowing a greater reach across a global platform online.
Meetings for individuals and our online community have continued to evolve creating greater group cohesion and development.
We continue to provide healing and teaching services to people who are unable to travel due to financial constraints and health reasons.
We continue 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 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 open to allow the ongoing support of individuals, volunteers and group clientele.
Further works on the MOE barn are the planning of a bathroom and a small kitchenette. This will likely take place into the financial year of 2025-2026.
These MOE Barn works will most likely take place in the month of September, October and November 2025.
This will help in providing volunteers a place to rest as they continue their agricultural work on the MOE field and use the MOE Barn for its main purpose.
THE MOE swimming pool that is used by MOE guests and retreat participants has been refurbished and works completed at the end of August 2024.
## **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 have been able to travel aboard and receive donations from Switzerland and Slovenia.
Our online presence continues to grow with the increase in the number of people seen in our Virtual Online Light Circles, Distance Healing plans, Virtual Clinic and Online Healing sessions.
Online workshops have been very successful in helping people connect from the comfort of their own homes anywhere in the world that has an internet connection. This allows a greater number of people to attend our online programmes.
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.
Our Sanctus Charity has organised its annual Beer Festival to help raise funds for the homeless. The MOE fields were used to assist with parking spaces and restroom facilities.
Fund raising continued to support the development of the MOE Land Project
which aims to bring a piece of land into productive horticultural use.
THE MOE Barn external construction has been completed in the early summer of 2024.
Our financial review continues to maintain a healthy balance during the expenditure of 2024-2025 period.
|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|CharityNo
1120351
Period start date
**01/08/2024**
**To**
date
31/07/2025
Ministry of Enlightenment
Annualaccountsforthe period
ees~~i~~
FOR ENGLAND AND WALES|
|---|---|---|---|---|---|---|---|---|
|**Recommended categories by**
**Section A**|Gu
**Unrestricted Restricted Endowment Total funds**
**Statement of financial activities**||||**Unrestricted Restricted Endowment Total funds**|**Unrestricted Restricted Endowment Total funds**||**Prior year**|
||||**£**|**£**|**£**|**£**||**£**|
|**Incoming resources (Note 3)**|||F01|F02|F03|F04||F05|
|**Income and endowments from:**|||||||||
|Donations and legacies||S01|6,350|-|-|6,350||18,466|
|Charitable activities||S02|152,134|-|-|152,134||150,019|
|Other trading activities||S03|-|-|-|-||-|
|Investments||S04|-|-||-||-|
|Separate material item of income||S05|-|-|-|-||-|
|Other||S06|-|-|-|-||-|
|**_Total_**||S07|158,484|-|-|158,484||168,485|
|**Resources expended (Note 6)**|||||||||
|**Expenditure on:**|||||||||
|Raising funds||S08|2,015|-|-|2,015||2,525|
|Charitable activities||S09|63,698|-|-|63,698||50,419|
|Separate material item of expense||S10|12,102|-|-|12,102||13,460|
|Other||S11|65,032|-|-|65,032||61,680|
|**_Total_**||S12|142,847|-|-|142,847||128,084|
|**Net income/(expenditure) before investment**|**Net income/(expenditure) before investment**||||||||
|**gains/(losses)**||S13|15,637|-|-|15,637||40,400|
|Net gains/(losses) on investments||S14|-|-|-|-|-|404
-|
|**Net income/(expenditure)**||S15|15,637|-|-|15,637||39,996|
|**Extraordinary items**||S16|-|-|-|-||-|
|**Transfers between funds**||S17|-|-|-|-||-|
|**Other recognised** **gains/(losses):**|||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|S18|-|-|-|-||-|
|Other gains/(losses)||S19|-|-|-|-|-|404
-|
|**_Net movement in funds_**||S20|15,637|-|-|15,637||39,592|
|**_Reconciliation of funds:_**|||||||||
|Total funds brought forward||S21|30,792|-|-|30,792|-|8,800
-|
|**_Total funds carried forward_**||S22|46,429|-|-|46,429||30,792|
|1|||||||||
## **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|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-||
|||486,933|-|-|486,933|477,266|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||486,933|-|-|486,933|477,266|
||||||||
|||-|-|-|-|-|
|||910|-|-|910|4,296|
|||-|-|-|-|-|
|||46,754|-|-|46,754|37,936|
|||47,664|-|-|47,664|42,232|
||||||||
|||3,379|-|-|3,379|3,917|
||||||||
|||44,285|-|-|44,285|38,316|
||||||||
|||~~531,218~~|~~-~~|**-**|~~531,218~~|515,581|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||531,218|-|-|531,218|515,581|
||||||||
|||-|||-|-|
||||-||-|-|
|||531,218||-|531,218|515,581|
|||-|||-|-|
|||531,218|-|-|531,218|515,581|
||||||||
|||Signature||PrintName||Date of|
||||||||
||||||||
CC17a (Excel)
15/01/2026
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
- • 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* x 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**
_**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 _**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.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||üx||
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy;**_ n/a
CC17a (Excel)
15/01/2026
3
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|n/a|
|---|---|
|**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|**_n/a_**|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||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_**
**_more future periods._**|**_n/a_**|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
ü
No*
üx
**_Please disclose:_**|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
||üx|||
|||||
|**_(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_**
**_earliest prior period presented in the accounts._**|||**_n/a_**|
CC17a (Excel)
15/01/2026
4
## **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._
## **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**
CC17a (Excel)
15/01/2026
5
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 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**
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.
**Offsetting**
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**
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**
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.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
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.
**Contractual income and**
**performance related**
**grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
The charity has incurred expenditure on support costs.|Yes
No
N/a|Yes
No
N/a|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|
|**2.4 ASSETS**
**Intangible fixed assets**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Tangible fixed assets for**
**use by charity**
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.
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 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.
**2.3 EXPENDITURE AND LIABILITIES**
**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**||Yes
No
N/a|Yes
No
N/a|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|
**Heritage assets** 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. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit and **investments** 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.
|Yes
No
N/a|Yes
No
N/a|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|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Non Gift Aid and Rest of World Donations
4,331- -4,331 11,355
Gift Aid Donations and Gift Aid
2,019- -2,019 7,111
Legacies
- - - - -
General grants provided by government/other
- - - - -
Membership subscriptions and sponsorships
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 6,350 - - 6,350 18,466
152,134- -152,134 150,019
- - - - -
- - - - -
Other
- - - - -
**Total** 152,134 - -152,134 150,019
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
- - - - -
Gain on disposal of a programme related
- - - - -
Royalties from the exploitation of intellectual
- - - - -
Other
- - - - -
**Total**
- - - - -
158,484- -158,484 168,485
**Other information:**
n/a
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOME**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Non Gift Aid and Rest of World Donations|4,331|-|-|4,331|11,355|
||Gift Aid Donations and Gift Aid|2,019|-|-|2,019|7,111|
||Legacies|-|-|-|-|-|
||General grants provided by government/other|-|-|-|-|-|
||
Membership subscriptions and sponsorships|-|-|-|-||
||
Donated goods, facilities and services|-|-|-|-|-|
||
Other|-|-|-|-||
||**Total**|6,350|-|-|6,350|18,466|
||||||||
|||152,134|-|-|152,134|150,019|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|152,134|-|-|152,134|150,019|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset|-|-|-|-|-|
||
Gain on disposal of a programme related|-|-|-|-|-|
||
Royalties from the exploitation of intellectual|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||158,484|-|-|158,484|168,485|
|||
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**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting 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)**|||||||
CC17a (Excel)
15/01/2026
9
## **Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**)**|
|---|---|---|---|
|NA
**This year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**
-
**Last year**
**£**
**Government grant 1**
-
**Government grant 2**
-
**Government grant 3**
-
**Other**
-
**Total**
-
**Thisyear**
**_Please provide details of any_**
**Thisyear**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**
**Note 4 Analysis of receipts of government grants**
**Description**
**Lastyear**
**Description**
**Lastyear**|||NA
**This year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
15/01/2026
10
|**Section C**
**Notes to the accounts**|**Section C**
**Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|---|
|**Thisyear**
**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**||NA
**This year**
**Last year**
**£**
**£**
||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**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**||||
|||||
|||||
|||||
CC17a (Excel)
15/01/2026
11
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Note 6 Analysis of**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**||||||||
|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|2,015|-|-|2,015|2,525|-|-|2,525|
|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**|2,015|-|-|2,015|2,525|-|-|2,525|
|**Expenditure on charitable activities:**|||||||||
||63,698|-|-|63,698|50,419|-|-|50,419|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|63,698|-|-|63,698|50,419|-|-|50,419|
|**Separate material item of expense**|||||||||
||12,102|-|-|12,102|13,460|-|-|13,460|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|12,102|-|-|12,102|13,460|-|-|13,460|
|**Other**|||||||||
||65,032|-|-|65,032|61,680|-|-|61,680|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|65,032|-|-|65,032
|61,680|-|-|61,680
|
||142,847|-|-|142,847|128,084|-|-|128,084|
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity orprogramme**|**Activities**|**Grant**|**Support**|**Total this**|**Activities**|**Grant**|**Support**|**Total last**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
15/01/2026
12
## **Section C Notes to the accounts (cont)**
NA
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
CC17a (Excel)
15/01/2026
13
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.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**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.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
15/01/2026
14
## **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**
|~~**Support cost**~~
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
## **Last year**
|~~**Support cost**~~
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**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)
15/01/2026
15
## **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**
**£**|
|---|---|---|
||360|480|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
15/01/2026
16
**Section C**
**(cont)**
**Notes to the accounts**
na
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**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**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
||||
||||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|---|
|||**This year**
-|**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**||-|-|
|||||
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||||
|||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-
|-|
|||||
|||**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
CC17a (Excel)
15/01/2026
17
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the**
**payment**|**This year**||
|---|---|---|
||**Last year**||
**Please state the legal authority or reason for making the payment**
**This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
## **Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
|**Thisyear**|**Lastyear**|
|---|---|
|**£**
-|**£**
-|
|||
|||
|||
|**This year**|**Last year**|
|**£**
-|**£**
-|
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
15/01/2026
18
**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**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||-|
**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 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)
15/01/2026
19
## **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)**
|**Analysis**|**Grants to**|**Grants to individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are 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._**|**_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._**|**_Yes_**|**_Please provide_**
**_details of_**
**_charity's URL._**|
|---|---|---|---|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**|
||||-|
||||-|
CC17a (Excel)
15/01/2026
20
|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|
|---|---|---|---|---|
|**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_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**_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._**|**_Yes_**|**_Please provide_**
**_details of_**
**_charity's URL._**|
|---|---|---|
||**_No_**|**_Provide details_**|
|**Names of institution**|**Purpose**|**Total amount of**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**|
|||-|
|||-|
CC17a (Excel)
15/01/2026
21
## **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**
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the year
433,836 40,260
Additions
- 10,301
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
433,836 50,561
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
**** Rate**
NA
NA
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the beginning of the year
433,836 40,260
Net book value at the end of the year
433,836 50,561
**14.4 Impairment**
**14.2 Depreciation and impairments**
**14.3 Net book value**
**_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._**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||433,836|40,260|3,170|-|477,266|
||
-|
10,301|
-|
-|
10,301|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||433,836|50,561|3,170|-|487,567|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL|SL or RB|SL or RB|
||NA|NA|SL 5YR 20%|NA||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|634|-|634|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|634|-|634|
|||||||
||433,836|40,260|3,170|-|477,266|
||433,836|50,561|2,536|-|486,933|
|||||||
|||||||
|||||||
|||||||
CC17a (Excel)
15/01/2026
22
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**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.**_
|**This year**
**Last year**|**This year**
**Last year**|
|---|---|
|||
|||
|||
|-|-|
## **14.6 Other disclosures**
_**(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.**_
|**Thisyear**|**Lastyear**|
|---|---|
|**£**|**£**|
|-|-|
|-|-|
|||
_* 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)
15/01/2026
23
n/a
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|**Research &**
**development**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
****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
- - - -
Net book value at the beginning
of the year
- - - -
Net book value at the end of the
year
- - - -
**15.2 Amortisation and impairments**
**15.3 Net book value**|
|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **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**_
CC17a (Excel)
15/01/2026
24
|**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_(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._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_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**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(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._**|||
|---|---|---|
||||
||||
||||
||**This year**|**Last year**|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
- _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)
15/01/2026
25
## **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**
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**|
**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
15/01/2026
26
## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the 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**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
15/01/2026
27
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**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)
15/01/2026
28
**(cont)**
**Section C Notes to the accounts**
**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)**
|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|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***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**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**|- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -|- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -|- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
## **Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total**
**Grand total (Fair value at year end+Cost less impairment)**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-||
CC17a (Excel)
15/01/2026
29
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income or**
**disposal proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**17.5 Guarantees**
**Total**
**Analysis of current asset investments**
**Other investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**|**This year**|**Last year**|**Last year**|
|---|---|---|---|
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||**This year**||**Last year**|
|||||
|||||
|||||
CC17a (Excel)
15/01/2026
30
|**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**
**17.6 Concessionary loans**|||||
|---|---|---|---|---|
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
CC17a (Excel)
15/01/2026
31
**Section C Notes to the accounts**
**(cont) n/a**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**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**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
15/01/2026
32
## **Section C Notes to the accounts (cont)**
## **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**
**Total**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|910|2,130|
|||
||2,166|
|910|4,296|
## _**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)
15/01/2026
33
## **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**
**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**
|**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||925|527|-|-|
||-|-|-|-|
||1,010|1,130|-|-|
||-|-|-|-|
||1,420|2,260|-|-|
||3,355|3,917|-|-|
## **20.2 Deferred income n/a** _**Please complete this note if the charity has deferred income. Please explain the reasons why income is deferred.**_
|**_Please explain the reasons why income is deferred._**
**_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**
|**This year**|**Last year**|**Last year**|
|---|---|---|---|
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
CC17a (Excel)
15/01/2026
34
## **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**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**period**
**Thisyear**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|||||
|||||
||
|||
||**Thisyear**|**Lastyear**||
|||||
|||||
|||||
CC17a (Excel)
15/01/2026
35
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)
15/01/2026
36
## **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**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
|**Lastyear**||
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
## **Last year**
## **Description of item Estimate of financial effect Description of item Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**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**
**This year Last year**
CC17a (Excel)
15/01/2026
37
## **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**
**£**|
||-|-|
||-|-|
||46,754|37,936|
||-|-|
||46,754|37,936|
CC17a (Excel)
15/01/2026
38
## **Section C Notes to the accounts (cont)**
|n/a
**Note 25 Fair value of assets and liabilities**
**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.**
**Thisyear**
**Lastyear**|n/a
**Note 25 Fair value of assets and liabilities**
**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.**
**Thisyear**
**Lastyear**|n/a
**Note 25 Fair value of assets and liabilities**
**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.**
**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
15/01/2026
39
|**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**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
15/01/2026
40
## **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**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
15/01/2026
41
**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**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||-|-|-|-|-|-|
CC17a (Excel)
15/01/2026
42
**Section C Notes to the accounts (cont)** n/a
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**
**income, legalpower for its conversion**|**Amount**|
|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**
**income, legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
**Planned use Purpose of the designation Amount**
## **Last year**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
15/01/2026
43
**(cont)**
## **Section C**
## **Notes to the accounts**
## **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 employment with their charity or a related entity (True or False)**
**TRUE**
_**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)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**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)**
**TRUE**
_**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)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
CC17a (Excel)
15/01/2026
44
_**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".**_
|**_enter "False"._**|||
|---|---|---|
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|**_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)
15/01/2026
45
CC17a (Excel) 46
15/01/2026
## **Last year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee**|**Relationship**|**Description of the**|**Amount**|**Balance at**|**Provision for bad**||**Amounts**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**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)
15/01/2026
47
## **Section C Notes to the accounts N/A Note 29 Additional Disclosures**
## **(cont)**
**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)
15/01/2026
48
## yy CHARITY COMMISSION FOR ENGLAND AND WALES
# 5 Independent examiner's report on the accounts
## Section A
## Independent Examiner’s Report
**----- Start of picture text -----**
a —_ —_ a -
Report to the trustees/
members of | Ministry of Enlightenment
On accounts for the year | 31° July 2025 OB Charity no |1120351.
ended (if any)
Set out on pages EAB |
**----- End of picture text -----**
- | report to the trustees on my examination of the accounts of the above charity (‘the Trust”) for the year ended 31% July 2025.
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act’).
- | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- Independent | have completed my examination. | confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
- e accounting records were not kept in accordance with section 130 of the Act or
- e the accounts do not accord with the accounting records
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* Please delete the words in the brackets if they do not apply.
**----- Start of picture text -----**
Signed: ||S Date: |15/01/2026
Name: Penny LloydJones = ti(i(iti‘; 3 3}O |
Relevant professional FCCA |a BO OS
qualification(s) or body
(if any):
Address: Goodwin Jones Ltd Oe
Unit 3 Threshelfords Business Park, Inworth Road,
Feering, Essex, CO5 9SE
**----- End of picture text -----**
IER
1
October 2018
Section B
Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
OR
Give here brief details of any items that the examiner wishes to disclose.
IER
2
October 2018