2021-06-30-accounts - Lifecentre Hattersley

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REPORT OF THE BOARD OF TRUSTEES

The Trustees for the Charity present their Annual Report, for Year Ended 30[th] June 2021. Financial Statements are prepared and submitted separately.

REFERENCE AND ADMINISTRATIVE INFORMATION

CIO Charity Registration Number: 1124288

Registered Office:

Hope Christian Centre Stalybridge Road Mottram Cheshire SK14 6NF

Bankers:

Co-operative Bank plc PO Box 250 Skelmersdale WN8 6WT

Board of Trustees:

The following served as the CIO Charity Trustees during the year ended 30[th] June 2021:

Our Chairman, Robert Michael James Dentith, sadly passed away on 23[rd] April 2021.

Though still in post, he was unable to attend the Trustees Meeting on 17[th] January 2021, due to his increasingly poor health.

At that meeting, the trustees present agreed that Timothy Verrall (Secretary) would email him and suggest that he would no longer be expected to be involved with the Trusteeship of LCH and Simon Davidson would email him, to thank him for all that he had done for LCH over the years.

Since then Timothy Verrall has agreed to be the Acting Chairman, until another trustee can be appointed, ideally to take on the role of Chairman or Secretary.

Name	Office Held	Appointing Organisation
Timothy Verrall	Secretary & Acting Chairman	Hope Community Church
Howard Robert Priest		Hope Community Church
Philip Chorley		Hope Community Church

GOVERNANCE AND MANAGEMENT

Lifecentre Hattersley is a Charitable Incorporated Organisation governed by a CIO Constitution, based on the Foundation Model, the charitable objects and duties of the trustees are as follows. (These have been extracted from the full CIO Constitution document, sections 3 & 9)

Objects

1.1. The objects of the CIO, for the benefit of the public are:
1.1.1. to act as a resource for young people up to the age of 25 living in Hattersley and the surrounding area by providing advice and assistance and organising programmes of

physical, educational and other activities as a means of:

a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;
b) advancing education; c) relieving unemployment;
d) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.
1.1.2. to advance the Christian religion;
1.1.3. to preserve and protect good health and relieve poverty amongst people in Hattersley and the surrounding area;
1.1.4. to promote for the benefit of the inhabitants of Hattersley and the surrounding area, the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.

2. Charity trustees

2.1. Functions and duties of charity trustees

The charity trustees* shall manage the affairs of the CIO and may for that purpose exercise all the powers of the CIO. It is the duty of each charity trustee:

2.1.1. to exercise his or her powers and to perform his or her functions in his or her capacity as a trustee of the CIO in the way he or she decides in good faith would be most likely to further the purposes of the CIO; and
2.1.2. to exercise, in the performance of those functions, such care and skill as is reasonable in the circumstances having regard in particular to:
- a) any special knowledge or experience that he or she has or holds himself or herself out as having; and,
- b) if he or she acts as a charity trustee of the CIO in the course of a business or profession, to any special knowledge or experience that it is reasonable to expect of a person acting in the course of that kind of business or profession.
Since the CIO Constitution is based on the Foundation Model, the only persons eligible to be members of the CIO are its charity trustees.

RESERVES POLICY

The Trustees have adopted a reserves policy, which they consider appropriate to enable the charity to meet its developing commitments and obligations. To this end, the charity’s policy is to retain funds equivalent to approximately 1-month’s staff & administration costs.

PUBLIC BENEFIT STATEMENT

The Trustees confirm that, when exercising their powers and duties, they have complied with the duty in Section 17 of the Charities Act 2011 to had due regard to guidance issued by the Charity Commission on public benefit.

RISK MANAGEMENT

The Trustees continue to review and alleviate potential risks, in accordance with the guidance set out by the Charity Commission.

REVIEW OF THE YEAR

With the continued financial support of local churches and individuals, the additional funding from, Arundale Primary School, Lifecentre Hattersley continued to carry out its activities to meet its charitable objects by way of:

Outdoor Pursuits including climbing, trekking & adventure clubs for young people aged 8 to 16.

Positive Activities for Young People providing events each week for children and young people aged 8 to 18 through 2 different youth clubs providing a range of activities.

Discipleship Groups & Mentoring giving an opportunity for young people aged 8-25 to grow through exploring Christianity

Work in Schools with those ages 5-11 has been adapted over the last year due to the additional needs and complications caused by the pandemic. We’ve provided a range of outdoor activities to help children recover from the impact of the pandemic on their mental & physical health and wellbeing.

The financial assistance provided by the Job Retention Scheme has enabled LCH to retain all the staff. Initially, they were all Furloughed, except one, but by the time of the Trustees Meeting on 1[st] January 2021 all the staff that had been Furloughed had been moved onto the Flexible Furloughing that the scheme allowed.

FUTURE DEVELOPMENTS

As the pandemic continues to affect us all, but particularly those living in poverty, we will continue to seek funding to provide a range of activities to help children and families recover from the impact of Covid-19, and to sustain and extend our regular activities during 2021/2022 as restrictions and Covid-19 safe working regulations allow. We have secured a continued commitment from Arundale Primary School to continue to provide Forest School activities to their pupils throughout the current academic year.

The Trustees continue to support the utilisation of appropriate premises to ensure public accessibility to the facilities available, in particular the community centre on the boundary between Hattersley & Mottram known as The Hub and the development of the former Air Cadet building into a multiagency youth space.

To meet the Charities Commission's requirements for a CIO, this Annual Report was presented to the Board of Trustees on the 12th December 2021, approved by them and therefore, signed on their behalf by

(Timothy Verrall - Acting Chair and Secretary of Trustees)

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Lifecentre Hattersley CIO Charity No 1124288
Annual accounts for the period
Period end
Period start date To
7/1/2020 date 6/30/2021
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Section A Statement of financial activities (including summary income and expenditure account)

Section A Statement of fnancial activities (including summary income and expenditure account)	Section A Statement of fnancial activities (including summary income and expenditure account)	Section A Statement of fnancial activities (including summary income and expenditure account)	Section A Statement of fnancial activities (including summary income and expenditure account)	Section A Statement of fnancial activities (including summary income and expenditure account)	Section A Statement of fnancial activities (including summary income and expenditure account)
Recommended categories by activity Guidance Note Total funds £ £ £ £ £ Income (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 75,283 - 75,283 40,836 Charitable activities S02 14,351 - 14,351 30,528 Other trading activities S03 641 - 641 951 Investments S04 - - - Separate material item of income S05 - - - - Other S06 - - - - - *Total* S07 90,275 - - 90,275 72,315 Expenditure (Notes 6) Expenditure on: Raising funds S08 3,300 - 3,300 - Charitable activities S09 61,845 1,146 - 62,991 68,574 Governance cost S10 60 60 63 Other S11 879 - - 879 157 *Total* S12 66,084 1,146 - 67,230 68,794 S13 24,191 - 1,146 - 23,045 3,522 Tax payable S14 - - - - - S15 24,191 - 1,146 - 23,045 3,522 S16 - - - - - Net income/(expenditure) S17 24,191 - 1,146 - 23,045 3,522 Extraordinary items S18 - - - - Transfers between funds S19 - - - S20 - - - - - Other gains/(losses) S21 - - - - - *Net movement in funds* S22 24,191 - 1,146 - 23,045 3,522 Total funds brought forward S23 17,454 6,509 - 23,963 20,441 *Total funds carried forward* S24 41,645 5,363 - 47,008 23,963 Unrestricte d funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/(losses) Net gains/(losses) on investments Other recognised gains/(losses): Gains and losses on revaluation of fxed assets for the charity’s own use *Reconciliation of* *funds:*
	-	-	-	-	-
	-	-	-	-	-
	24,191	- 1,146	-	23,045	3,522

	17,454	6,509	-	23,963	20,441
	41,645	5,363	-	47,008	23,963

1124288

Lifecentre Hattersley

CIO Charity No

Section B Balance sheet

Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 353 - - 353 1,174 Investments (Note 17.4) B08 - - - - Cash at bank and in hand (Note 24) B09 41,290 5,365 - 46,655 22,789 *Total current assets* B10 41,643 5,365 - 47,008 23,963 B11 - - - - - *Net current assets/(liabilities)* B12 41,643 5,365 - 47,008 23,963 *Total assets less current liabilities* B13 41,643 5,365-47,008 23,963 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 41,643 5,365 - 47,008 23,963 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 5,365 5,365 6,509 Unrestricted funds B19 41,643 - 41,643 17,454 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 41,643 5,365 - 47,008 23,963 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 353 - - 353 1,174 Investments (Note 17.4) B08 - - - - Cash at bank and in hand (Note 24) B09 41,290 5,365 - 46,655 22,789 *Total current assets* B10 41,643 5,365 - 47,008 23,963 B11 - - - - - *Net current assets/(liabilities)* B12 41,643 5,365 - 47,008 23,963 *Total assets less current liabilities* B13 41,643 5,365-47,008 23,963 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 41,643 5,365 - 47,008 23,963 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 5,365 5,365 6,509 Unrestricted funds B19 41,643 - 41,643 17,454 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 41,643 5,365 - 47,008 23,963 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 353 - - 353 1,174 Investments (Note 17.4) B08 - - - - Cash at bank and in hand (Note 24) B09 41,290 5,365 - 46,655 22,789 *Total current assets* B10 41,643 5,365 - 47,008 23,963 B11 - - - - - *Net current assets/(liabilities)* B12 41,643 5,365 - 47,008 23,963 *Total assets less current liabilities* B13 41,643 5,365-47,008 23,963 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 41,643 5,365 - 47,008 23,963 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 5,365 5,365 6,509 Unrestricted funds B19 41,643 - 41,643 17,454 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 41,643 5,365 - 47,008 23,963 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 353 - - 353 1,174 Investments (Note 17.4) B08 - - - - Cash at bank and in hand (Note 24) B09 41,290 5,365 - 46,655 22,789 *Total current assets* B10 41,643 5,365 - 47,008 23,963 B11 - - - - - *Net current assets/(liabilities)* B12 41,643 5,365 - 47,008 23,963 *Total assets less current liabilities* B13 41,643 5,365-47,008 23,963 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 41,643 5,365 - 47,008 23,963 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 5,365 5,365 6,509 Unrestricted funds B19 41,643 - 41,643 17,454 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 41,643 5,365 - 47,008 23,963 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)	Guidance Note £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 - - - - - Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - *Total fxed assets* B05 - - - - - Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 353 - - 353 1,174 Investments (Note 17.4) B08 - - - - Cash at bank and in hand (Note 24) B09 41,290 5,365 - 46,655 22,789 *Total current assets* B10 41,643 5,365 - 47,008 23,963 B11 - - - - - *Net current assets/(liabilities)* B12 41,643 5,365 - 47,008 23,963 *Total assets less current liabilities* B13 41,643 5,365-47,008 23,963 B14 - - - - - Provisions for liabilities B15 - - - - - *Total net assets or liabilities* B16 41,643 5,365 - 47,008 23,963 Funds of the Charity Endowment funds (Note 27) B17 - - - B18 5,365 5,365 6,509 Unrestricted funds B19 41,643 - 41,643 17,454 Revaluation reserve B20 - Fair value reserve B21 *Total funds* B22 41,643 5,365 - 47,008 23,963 Unrestricte d funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27)
- 5,365			- 5,365 41,643 -	-
	5,365			6,509
41,643				17,454


41,643	5,365	-	47,008	23,963

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

*ect to the small companies regime and in accordance with FRS102 SORP.*	*e with FRS102 SORP.*
Date of approval dd/mm/yyyy 12/12/2021 TIMOTHY VERRALL Print name Signature Date dd/mm/yyyy 12/12/2021 Signed by one or two trustees/ on behalf of all the trustees ature of trustee authenticating accounts being sent to Charities	Date of approval dd/mm/yyyy	12/12/2021
	TIMOTHY VERRALL	Print name
		Signature
	Date dd/mm/yyyy	12/12/2021

Signature of trustee authenticating accounts being sent to Charities C i i

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Comrni55K>n nMOTHY VERfL4LL Print name Signature CC17a IExcell 0111112022

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 ü 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 ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes ü * -Tick as appropriate No

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes ü No ü * -Tick as appropriate

Please disclose:

(i) the nature of any changes;
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes ü No ü * -Tick as appropriate

Please disclose:

(i) the nature of the prior period error;

(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and
(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £

Fund balances as previously stated Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of period£ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü ü ü Ofsetting Yes No N/a ü ü ü Grants and donations Yes No N/a ü ü ü Yes No N/a ü ü ü Legacies Yes No N/a ü ü ü Government grants The charity has received government grants in the reporting period Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Donated goods Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü ü ü Volunteer help Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; · the monetary value can be measured with sufcient reliability. There has been no ofsetting 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 specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. 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 benefciaries 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 fxed 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 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims 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. Investment gains and losses 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.	Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü ü ü Ofsetting Yes No N/a ü ü ü Grants and donations Yes No N/a ü ü ü Yes No N/a ü ü ü Legacies Yes No N/a ü ü ü Government grants The charity has received government grants in the reporting period Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Donated goods Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü ü ü Volunteer help Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; · the monetary value can be measured with sufcient reliability. There has been no ofsetting 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 specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. 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 benefciaries 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 fxed 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 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims 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. Investment gains and losses 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.	Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü ü ü Ofsetting Yes No N/a ü ü ü Grants and donations Yes No N/a ü ü ü Yes No N/a ü ü ü Legacies Yes No N/a ü ü ü Government grants The charity has received government grants in the reporting period Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Donated goods Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü ü ü Volunteer help Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; · the monetary value can be measured with sufcient reliability. There has been no ofsetting 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 specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. 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 benefciaries 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 fxed 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 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims 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. Investment gains and losses 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.	Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü ü ü Ofsetting Yes No N/a ü ü ü Grants and donations Yes No N/a ü ü ü Yes No N/a ü ü ü Legacies Yes No N/a ü ü ü Government grants The charity has received government grants in the reporting period Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Donated goods Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü ü ü Volunteer help Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; · the monetary value can be measured with sufcient reliability. There has been no ofsetting 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 specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. 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 benefciaries 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 fxed 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 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims 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. Investment gains and losses 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.
	ü	ü	ü

CC17 FRS 102 SORP

01/11/2022

2.3 EXPENDITURE AND LIABILITIES

Liabilities are recognised where it is more likely than not that there is a legal or Liability recognition constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support Support costs have been allocated between governance costs and other support. costs 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. Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of conditions 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. Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors 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 Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost.

Liability recognition Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü ü ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü ü ü Creditors Yes No N/a ü ü ü Provisions for liabilities Yes No N/a ü ü ü Yes No N/a ü ü ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. Yes No N/a ü ü The depreciation rates and methods used are disclosed in note 14. Intangible fxed assets Yes No N/a ü ü ü They are valued at cost. Yes No N/a ü ü ü Heritage assets Yes No N/a ü ü ü Yes No N/a They are valued at cost. ü ü ü Investments Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Debtors Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü ü ü 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. Governance and support costs 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc 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 specifed service or output. Grants payable without performance conditions 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 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 Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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 16. 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 progress 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. 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. Current asset investments* The charity 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 of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.	Liability recognition Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü ü ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü ü ü Creditors Yes No N/a ü ü ü Provisions for liabilities Yes No N/a ü ü ü Yes No N/a ü ü ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. Yes No N/a ü ü The depreciation rates and methods used are disclosed in note 14. Intangible fxed assets Yes No N/a ü ü ü They are valued at cost. Yes No N/a ü ü ü Heritage assets Yes No N/a ü ü ü Yes No N/a They are valued at cost. ü ü ü Investments Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Debtors Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü ü ü 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. Governance and support costs 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc 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 specifed service or output. Grants payable without performance conditions 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 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 Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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 16. 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 progress 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. 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. Current asset investments* The charity 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 of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.	Liability recognition Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü ü ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü ü ü Creditors Yes No N/a ü ü ü Provisions for liabilities Yes No N/a ü ü ü Yes No N/a ü ü ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. Yes No N/a ü ü The depreciation rates and methods used are disclosed in note 14. Intangible fxed assets Yes No N/a ü ü ü They are valued at cost. Yes No N/a ü ü ü Heritage assets Yes No N/a ü ü ü Yes No N/a They are valued at cost. ü ü ü Investments Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Debtors Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü ü ü 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. Governance and support costs 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc 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 specifed service or output. Grants payable without performance conditions 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 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 Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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 16. 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 progress 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. 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. Current asset investments* The charity 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 of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.	Liability recognition Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü ü ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü ü ü Creditors Yes No N/a ü ü ü Provisions for liabilities Yes No N/a ü ü ü Yes No N/a ü ü ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. Yes No N/a ü ü The depreciation rates and methods used are disclosed in note 14. Intangible fxed assets Yes No N/a ü ü ü They are valued at cost. Yes No N/a ü ü ü Heritage assets Yes No N/a ü ü ü Yes No N/a They are valued at cost. ü ü ü Investments Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a ü ü ü Debtors Yes No N/a ü ü ü Yes No N/a ü ü ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü ü ü 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. Governance and support costs 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc 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 specifed service or output. Grants payable without performance conditions 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 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 Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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 16. 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 progress 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. 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. Current asset investments* The charity 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 of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
	ü	ü	ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

01/11/2022

Section C Notes to the accounts (cont)

Note 3 Income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 25,089 - - 25,089 26,726
and legacies: Gift Aid 1,501 - - 1,501 2,875
Legacies - - - -
General grants provided by government/other
charities 48,688 - 48,688 10,685
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Fundraising 550
Donated goods, facilities and services - - - -
Other 5 - - 5
Total 75,283 - - 75,283 40,836
Charitable General activity revenue
activities: 14,351 - - 14,351 28,659
Soul survivor
- 1,192
Sales - - -
Youth residentials - 50
External groups - - - 627
Missions and special events - - -
Total 14,351 - - [ 14,351 30,528 ]
Other btmydonate
trading - - - -
activities: Virgin money 641 - - 641 951
- - - -
Other - - - -
Total 641 - - [ 641 951 ]
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
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 90,275 - - 90,275 72,315
Other information:
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.
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)

01/11/2022

Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

01/11/2022

CC17a (Excell io 0111112022

Section C Notes to the accounts

Note 4 Analysis of receipts of government grants

		This year
	Description	£
Government grant 1	JRS	20,193
Other
Other
Other		Total 20,193
*Please provide details of any*
*unfulflled conditions and other*
*contingencies attaching to grants*
*that have been recognised in*
*income.*
*Please give details of other forms of*
*government assistance from which*
*the charity has directly benefted.*

CC17a (Excel)

01/11/2022

(cont)

Last year £ 8,185 - - - 8,185

CC17a (Excel)

01/11/2022

Section C Notes to the accounts

Note 5 Donated goods, facilities and services

Seconded staff Use of property Other Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

This year £ - - - -

CC17a (Excel)

01/11/2022

(cont)

Last year £ - - - -

CC17a (Excel)

01/11/2022

Section C Notes to the accounts (cont)

Note 6 Expenditure

----- Start of picture text -----
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations 3,300 - - 3,300
raising funds:
Incurred seeking legacies - - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income - - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds 3,300 - - 3,300 -
Expenditure on Regular activities 610 193 - 803 2,202
charitable
Missions and special events 400 400 236
activities
Publicity -
Equipment 1,217 395 1,612 1,261
Transport 110 110 255
Telephone 283 283 201
Insurance 1,545 1,545 1,597
Materials - 80
Message partnership 1,200 1,200 1,200
Employers NI 541
Tax and NI 6,303 6,303 6,333
Intern 225 225
Salaries 46,389 46,389 44,847
Residentials and trips - 2,070
Staff sessional 20 20 2,052
Training 1,033 1,033
Pension 2,853 2,853 2,645
CCPAS -
Rent - 1,490
Office costs 57 57 93
soul survivor - 1,173
Gifts 158 - 158 275
Other - - - - 5
----- End of picture text -----

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----- Start of picture text -----
Covid shopping - - - - 18
Total expenditure on charitable
activities 61,845 1,146 - 62,991 68,574
----- End of picture text -----

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----- Start of picture text -----
Governance
costs
Accounting gift 60 - - 60 50
Governance cost - - - 13
Trustee meeting expenses - - - -
Total 60 - - 60 63
Other Licenses and prof membership 879 - - 879 157
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure 879 - - 879 157
TOTAL EXPENDITURE 66,084 1,146 - 67,230 68,794
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total prior
programme Activities undertaken directly of Costs year year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
----- End of picture text -----

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extraordinary items - -	Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extraordinary items - -	Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extraordinary items - -
	-	-
-		-
	-	-

	-	-
ms	-	-

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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 -----
Balance held at period
Amount received Amount paid out 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 disclose details of any balances outstanding between any participating members.

----- Start of picture text -----
Balance held at period
Description/name of party
end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
----- End of picture text -----

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Raising funds Activity 1 Activity 2 Activity 3 Grand total
Support cost
(examples) £ £ £ £ £
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Basis of allocation {Describe method) CC17a IExcell 21 0111112022

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 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).

Independent examiner’s fees Assurance services other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner

This year £ 60

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Last year 50 CC17a IExcell 23 0111112022

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

Salaries and wages Social security costs Pension costs Other employee benefts Total staf costs	This year £	Last year £
	52,719	51,180
	-	541
	2,853	2,645
	-	-
	55,572	54,366

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

----- Start of picture text -----
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
----- End of picture text -----

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.

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	3	3
Governance	-	-
Other	-	-
Total	3	3

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset)

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

Please state the accounting policy for any redundancy or termination payments

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Section C Notes to the accounts (co

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is 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.

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

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 multiemployer plan

Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

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nt) CC17a IExcell 26 0111112022

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.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions 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

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.*		*Please provide* *details of* *charity's URL.*
		*Provide details* *below*

----- Start of picture text -----
Total amount of
Names of institution Purpose
grants paid £
-
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period -
Other unanalysed grants -
TOTAL GRANTS PAID -
----- End of picture text -----

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CC17a (Excell 28 0111112022

Section C Notes to the accounts

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

	Freehold land	Freehold land	Other land &	Plant,	Total Fixtures,	Total Fixtures,
	& buildings		buildings	machinery	fttings and
				and motor	equipment
				vehicles
£ At the beginning of		-	£ -	£ -	£ £ - -
the year
Additions		-	-	-		- -
Revaluations		-	-	-		- -
Disposals		-	-	-		- -
Transfers *		-	-	-		- -
At end of the	year	-	-	-		- -
14.2 Depreciation and impairments
	**Basis SL or RB		SL or RB	SL or RB	SL or RB SL or RB Straight
At beginning	** Rate of the	-	-	-		- - Line ("SL") or Reducing Balance ("RB")
year
Disposals		-	-	-		- -
Depreciation		-	-	-		- -
Impairment		-	-	-		- -
Transfers*		-	-	-		- -
At end of the	year	-	-	-		- -
14.3 Net book value
Net book value at the		-	-	-		- -
beginning of	the year
Net book value at the		-	-	-		- -
end of the year

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14.4 Impairment

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: 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

(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.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not

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Section C			Notes to the accounts	Notes to the accounts
Note 15	Intangible assets
*Please complete this*	*note if the charity has any intangible assets*
15.1 Cost or valuation
	Project		Patents and	Other	Total
	development		trademarks
	costs
At beginning of the	£	-	£ -	£ -	£ -
year
Additions		-	-	-	-
Disposals		-	-	-	-
Revaluations		-	-	-	-
Transfers *		-	-	-	-
At end of the year		-	-	-	-
15.2 Amortisation and impairments
**Method of	SL or RB		SL or RB	SL or RB	SL or RB Straight Line
* Rate* amortisation** At beginning of the		-	-	-	- ("SL") or Reducing Balance ("RB")
year
Disposals		-	-	-	-
Amortisation		-	-	-	-
Impairment		-	-	-	-
Transfers*		-	-	-	-
At end of year		-	-	-	-
15.3 Net book value
Nat book value at the		-	-	-	-
beginning of the year
Net book value at the		-	-	-	-
end of the year

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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

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: 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.

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

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01/11/2022

Section C Notes to the accounts (cont)

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.

16.2 Cost or valuation

16.2 Cost or valuation
At beginning of the year	£ Heritage asset 1	Total £ £ £ £ - - - - - Heritage asset 2 Heritage asset 3 Heritage asset 4
Additions		- - - - -
Disposals		- - - - -
Revaluations		- - - - -
Transfers *		- - - - -
At end of the year		- - - - -
16.3 Depreciation and impairments
At beginning of the year	Basis SL or RB Rate	SL or RB SL or RB SL or RB SL or RB - - - - - Straight Line ("SL") or Reducing Balance ("RB")
Disposals		- - - - -
Depreciation		- - - - -
Impairment		- - - - -
Transfers*		- - - - -
At end of year		- - - - -
16.4 Net book value
Nat book value at the beginning of the		- - - - -
year
Net book value at the end of	the year	- - - - -

16.5 Impairment

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

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

£ At valuation Group A	£ At cost Group B	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

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16.8 Heritage assets (where heritage assets are not recognised 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.

16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
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 - - - - -
----- End of picture text -----

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

investment)
Other Total - - - - - - - - - - - - - - - - - - Less: impairments - - - - - - Add: Reversal of impairments - - - - - - - - - - - - - - - - - - Carrying (fair) value at end of year - - - - - - Cash & cash equivalents Listed investments Investment properties Social investmen ts Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Add/(deduct):transfer in/(out) in the period Add/(deduct):net gain/(loss) on revaluation Please specify additions resulting from acquisitions through business combinations, if any.	Cash & cash equivalents	Listed investments	Investment properties	Social investmen ts	Other	Total
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable 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.

Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

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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

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

This year Last year £ £ - - Cash or cash equivalents - - Listed investments - - Investment properties - - Social investments - - - - Total Analysis of current asset investments Other investments	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.5 Guarantees

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

17.6 Concessionary loans

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information ).

Description Total

Description

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).

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Total Terms and conditions eg interest rate, security provided 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

17.7 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 or its subsidiary 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.

CC17a (Excel)

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CC17a (Excell 38 0111112022

----- Start of picture text -----
This year Last year
£ £
----- End of picture text -----

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CC17a (Excell 40 0111112022

Section C Notes to the accounts

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 be activities.

Stock	Stock	Donated goods	Donated goods
For distribution	For resale	For distribution	For resale
£	£	£	£

-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-


-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

CC17a (Excel)

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18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

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(cont)

etween

Work in progress £ - - - - - - - - - - - - - - - - -

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CC17a IExcell 44 0111112022

Section C Notes to the accounts

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors Total	This year £
	-
	-
	353
	353

Complete 19.2 where a material debtor is recoverable more than a year after the rep date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors a

Trade debtors Prepayments and accrued income Other debtors Total	This year £
	-
	-
	-
	-

CC17a (Excel)

01/11/2022

(cont)

Last year £ - 1,174 1,174

porting

bove)

Last year £ - - - -

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Section C Notes to the accounts

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts f after more t
This year £	Last year £	This year £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* 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 £
	-
	-
	-
	-

CC17a (Excel)

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(cont)

falling due han one year Last year £ - - - - - - - -

falling due han one year

Last year £ - - - -

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01/11/2022

Section C Notes to the accounts

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any pr provision is made when the charity has a liability of uncertain timing or amount.

21.1 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.

21.2 Movements in recognised provisions and funding commitment	during the perio
Balance at the start of the reporting period	This year £ -
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	-

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.

CC17a (Excel)

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(cont)

rovisions. A

od Last year £ - - - - -

CC17a (Excel)

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Section C Notes to the accounts

Note 22 Other disclosures for debtors, creditors and other basic financial instrume

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 conditions related to its pledge should be given here.

CC17a (Excel)

01/11/2022

(cont) nts CC17a IExcell 52 0111112022

Section C Notes to the accounts

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section u possibility of their existence is remote.

Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.

23.2 Contingent assets Where the charity has contingent assets, please complete the following section whe existence is probable

Description of item Estimate of financial effect

23.3 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 possibility of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

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(cont) Inless the hn their CC17a IExcell 54 0111112022

----- Start of picture text -----
||| |---|---| |Section C Notes to the accounts| |Note 24 Cash at bank and in hand| |This year| |£| |Short term cash investments (less than 3 months maturity date)|-| |Short term deposits|-| |Cash at bank and on hand|46,655| |Other|-| |Total|46,655|

----- End of picture text -----

CC17a (Excel)

01/11/2022

(cont)

Last year £ - - 22,789 - 22,789

CC17a (Excel)

01/11/2022

Section C Notes to the accounts

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, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

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(cont) CC17a IExcell 58 0111112022

Section C Notes to the accounts

Note 26 Events after the end of the reporting period

Please complete this note where events (not requiring adjustment to the accou occurred after the end of the reporting period but before the accounts are auth which relate to conditions that arose after the end of the reporting period.

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

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unts) have horised

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Section C Notes to the accounts (cont)

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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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Fund Fund
balances balances
Type PE, EE R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR 12,118 51,497 - 50,752 5,850 - 18,713
See if covering costs within a non restricted fund project
YAF UR and provide clear and specific accounts to funder - - -
Adventure club UR - -
Adventure club R To see if covering costs within a non restricted fund project 5,365 - 5,365
YPG UR To keep young people's money separate - - -
Transition UR To see if covering costs within a non restricted fund project 1,432 1,563 - 1,222 - 1,773 - -
Forest School UR 3,903 9,720 - 7,449 - 4,078 - 2,096
Outreach R - -
To manage funds given to us to help
COVID-19 R people during COVID-19 1,145 - 1,146 1 - -
Adventure club Schools D Intervention work in schools - 17,495 - 4,609 - - 12,886
Adventure club Garfield funding D Youth intervention work - 10,000 - 2,052 - - 7,948
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 23,963 90,275 - 67,230 - - 47,008
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency ü ü
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If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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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 £ £ £ £ £ £
General UR 16,598 40,045 - 44,840 314 - 12,117
See if covering costs within a non restricted fund project
YAF UR and provide clear and specific accounts to funder - - -
Adventure club UR - - -
Adventure club R To see if covering costs within a non restricted fund project 6,399 2,350 - 3,384 - 5,365
YPG UR To keep young people's money separate - 7 7 - -
Transition UR To see if covering costs within a non restricted fund project - 4,407 18,683 - 12,844 - 1,432
Forest School UR 1,098 9,719 - 6,914 - 3,903
Outreach R 760 - 439 - 321 - -
To manage funds given to us to help
COVID-19 R people during COVID-19 - 1,518 - 373 - - 1,145
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 20,441 72,315 - 68,794 - - 23,962
----- End of picture text -----*

Yes No ü ü

Fund balances carried forward include assets and liabilities denominated in a foreign currency

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Section C Notes to the accounts

Note 27 Charity funds (cont)

27.3 Transfers between funds

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Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and The Adventure has now been properly allocated as a Restricted Fund, as
restricted funds new funding was restricted income.
Between endowment and
restricted funds
Between endowment and
unrestricted funds
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27.4 Designated funds

Planned use Purpose of the designation Amount

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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

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.

Amounts paid or beneft value	Amounts paid or beneft value	Amounts paid or beneft value	Amounts paid or beneft value	Amounts paid or beneft value	Amounts paid or beneft value
This year					Last year £
Remuneration	Pension contribution	Redundancy (including loss of ofce)/ex gratia ament	Other	TOTAL
£	£	£ py	£	£

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.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

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".

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No trustee expenses have been incurred (True or False) 1
Type of expenses reimbursed This year Last year
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
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Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

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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.

There have been no related party transactions in the reporting period (True or False)

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Amounts
Name of the trustee Relationship Description of the Amount Balance at Provision for bad written off during
or related party to charity transaction(s) period end debts at period end
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.
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For any related party, please provide details of any guarantees given or received.

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ote 29 Additional Disclosures

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Life Centre Hattersley members of

On accounts for the 30 June 2021 year ended Set out on pages 1 to 48

Charity no (if any) 1124288

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.

Basis of independent My examination was carried out in accordance with general Directions given by examiner’s statement the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent In connection with my examination, no matter has come to my attention examiner's 1. which gives me reasonable cause to believe that in, any material respect, the statement requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 2[nd] January 2022

Name: Fiona Norton

IER

Relevant professional qualification(s) or body (if any):

Address:

150 Lock Lane

Partington Manchester M31 4PW

Section B Disclosure

Only complete if the examiner needs to highlight material problems (E.g. Accounting records have not been kept in accordance with section 386 of the Companies Act 2006; the accounts do not accord with the accounting records; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanation by any past or present trustee, officer or employee; and in the case of accruals accounts any material inconsistency between the accounts and the trustees’ annual report, and in the case of a charitable company with the director’s report.)

IER