## **Report Of The Board Of Trustees**
The Trustees for the Charity present their Annual Report, for Year Ended 30[th] June 2025. 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 2025:
**Name Office Held Appointing Organisation** Stephen Percy Secretary & Chair Hope Community Church Howard Priest Hope Community Church Phil Chorley Hope Community Church Barbara Verrall Vice Chair 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
- 1.1.2. 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**
Each month, around 200 young people engage with our activities — from school sessions to adventure days — all designed to meet their needs and gently introduce them to Jesus. This year,
2
one of the real highlights has been the growth of our forest school programme, now running across three local schools. It’s been encouraging to see how this hands-on approach has opened doors for deeper connection and meaningful conversations.
Over recent months, we’ve also witnessed a significant and positive shift in how our partner church is serving the Hyde side of Hattersley. Following the Trustees’ strategic decision to recalibrate the efforts of Lifecentre more locally (the local Parish), work on the Hyde side of Stockport Road has been – and continues to be – handed over to a more local church who share the heart and missional intent of Lifecentre. This has been something of a passing on of the baton, as some of the work and relationships we helped build are gradually being handed over. As part of that process, their youth and community worker has been partnering one day a week with our team at a local primary school to support the handover.
During this time, the trustees have been in ongoing discussion with church leaders about the future of the Lifecentre ministry. From the very beginning, Lifecentre was never meant to exist as a separate organisation but as an expression of the local church’s mission to bring hope and transformation to the community. The question before us was simple but important: _Is it time for Lifecentre to come to a close, or is this the right moment to integrate more fully with the church’s outreach vision?_
After prayerful reflection and a series of thoughtful conversations, we are pleased to share that the decision has been made for Lifecentre to become part of the church’s wider community outreach strategy. We believe this marks a healthy and hopeful next step — one that strengthens collaboration, clarity, and long-term sustainability.
With our partner church continuing excellent work on the Hyde side, our focus will now return to the Mottram side of Hattersley and into Mottram village itself. This next season brings fresh opportunities to engage local families, particularly through our forest school sessions and the new monthly Family Adventure Sessions launching in September.
As trustees, we want to thank everyone who continues to pray, give, and volunteer. Your faithfulness and partnership have made this ministry possible. Please continue to stand with us as we step into this next chapter — united in our vision to bring hope and transformation to the communities we serve.
## **Future Developments**
In light of the financial challenges and the recalibration of missional priorities for Lifecentre Hattersley, changes have been made to staffing roles and levels, as well as to the range of activities delivered. This period has also seen a renewed partnership and closer working relationship with **Hope Community Church** , ensuring that Lifecentre’s work remains rooted in and aligned with the church’s wider mission to bring hope and transformation to the local community.
As part of this new phase, there has been a particular focus on engaging families within the area, reflected in the launch of a **new monthly Family Adventure Session** aimed at building relationships and creating opportunities for families to connect through outdoor and community-based activities. For the next financial year, budgeted expenditure is in line with forecasted income, leaving the charity in a robust financial position. The Trustees continue to support the utilisation of appropriate premises to ensure public accessibility to the facilities available where appropriate.
To meet the Charity Commission's requirements for a CIO, this Annual Report was presented to the Board of Trustees on the 15th October 2025, approved by them, and therefore signed on their behalf by:
(Stephen Percy - Chair and Secretary of Trustees)
3
|Lifecentre Hattersley|Lifecentre Hattersley|CIO CharityNo|1124288|1124288||
|---|---|---|---|---|---|
|||||||
|Annual accounts for theperiod||||||
|Period start date|**7/1/2024**|**To**|Period end
date|**6/30/2025**||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Recommended categories by activity**
Guidance Note
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Governance cost
S10
Other
S11
**_Total_**
S12
S13
Tax payable
S14
S15
S16
**Net income/(expenditure)**
S17
**Extraordinary items**
S18
**Transfers between funds**
S19
S20
Other gains/(losses)
S21
**_Net movement in funds_**
S22
Total funds brought forward
S23
**_Total funds carried forward_**
S24
**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 fixed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**Total funds**
**£**
**£**
F04
F05
**Prior year**
**funds**|**Total funds**
**£**
**£**
F04
F05
**Prior year**
**funds**|**Total funds**
**£**
**£**
F04
F05
**Prior year**
**funds**|
|---|---|---|---|---|---|---|
||18,626||-||18,626|20,696|
||20,992||-||20,992|20,238|
||-||-||-||
|||-|-||-|-|
|||-|-||-|-|
||-|-|-||-|-|
||39,618|-|-||39,618|40,934|
||||||||
||||-||-||
||32,536|346|-||32,882|43,885|
||60||||60|60|
||542||-||542|1,552|
||33,138|346|-||33,484|45,497|
||||||||
||6,480|- 346|-||6,134|- 4,563|
||-|-|-||-|-|
||6,480|- 346|-||6,134|- 4,563|
||-|-|-||-|-|
||6,480|- 346|-||6,134|- 4,563|
||-|-|-||-||
||- 49|49|-||-|-|
||||||||
||-|-|-||-|-|
||-|-|-||-|-|
||6,431|- 297|-||6,134|- 4,563|
||||||||
||11,145|297|-||11,442|16,005|
||17,576|-|-||17,576|11,442|
**Lifecentre Hattersley**
CIO Charity No
1124288
## **Section B Balance sheet**
||Guidance Note|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**Endowment**
**funds**
**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|
|||**£**
**£**|**£**
**£**|**£**|
|**Fixed assets**||F01
F02|F03
F04|F05|
|**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**|B01
B02
B03
B04
B05|- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
~~=s5_=~~|||
|**Current assets**|||||
|**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**_Net current assets/(liabilities)_**
**Creditors: amounts falling due within**
**one year (Note 20)**|B06
B07
B08
B09
B10
B11
B12|- - - - -
418
17,158 - - 17
17,576 - - 17
- - - - -
17,576 - - 17
~~—~~|- - - - -
- 418 509
- - -
158 - - 17,158 10
576 - - 17,576 11
- - - - -
576 - - 17,576 11|- - - - -
- 418 509
- - -
158 10,933
576 11,442
- - - - -
576 11,442|
|**_Total assets less current liabilities_**|B13|17,576 -|**-**17,576 11|576 11,442|
|**Provisions for liabilities**
**_Total net assets or liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**|B14
B15
B16|- - - - -
- - - - -
17,576 - - 17,576 11,442
~~=en=s~~|||
|**Funds of the Charity**|||||
|**Endowment funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**Fair value reserve**
**_Total funds_**
**Restricted income funds (Note 27)**|B17
B18
B19
B20
B21
B22|-
- -
- 297
17,576
- 17,576 11,145
-
17,576 - - 17,576 11,442
~~=aml=~~|||
|**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small_**|**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small_**|**_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_**||**_The members have not required the company to obtain an audit in accordance with section 476 of the_**||**_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_**|||**_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._**|||||
|Date of approval dd/mm/yyyy
Signed by one or two trustees/ on behalf of all the trustees||||10/15/2025|
||||Stephen Percy|**Print name**|
|||||**Signature**|
_**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.**_
Date dd/mm/yyyy 10/15/2025 Signature of trustee authenticating accounts being sent to Charities Commission Stephen Percy **Print name** ~~———~~
CC17a (Excel)
12/17/2025
2
**Signature**
CC17a (Excel)
12/17/2025
3
## **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*
No*|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
||ü|||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**||
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**||
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**||
|No materialprior
**1.5 Material prio**|year error
**r year err**|have been identified in the reporting period(3.47 FRS102 SORP).
**ors**|have been identified in the reporting period(3.47 FRS102 SORP).
**ors**|
|---|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate||
||ü|||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the prior_**|**_period error;_**||
|**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**|**_r period_**
**_orrection_**|**_presented in the accounts, the_**
**_for each account line item_**||
|**_(iii) the amount_**
**_earliest prior pe_**|**_of the cor_**
**_riod pres_**|**_rection at the beginning of the_**
**_ented in the accounts._**||
CC17a (Excel)
12/17/2025
4
**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.**_
**----- Start of picture text -----**
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
**----- End of picture text -----**
CC17a (Excel)
12/17/2025
5
**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:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· 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 sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**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 beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
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
benefits 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.|Yes*
No*
N/a*|Yes*
No*
N/a*|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|
||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|
||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|
||Yes*
No*
N/a*|||
||ü|ü|ü|
12/17/2025
CC17 FRS 102 SORP
6
**2.3 EXPENDITURE AND LIABILITIES**
|**Liability recognition**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Debtors**
**Current asset investments**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Basic financial**
**instruments**
**Tangible fixed assets for**
**use by charity**
**Stocks and work in**
**progress**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
They are valued at cost.
They are valued at fair value except where they qualify as basic financial instruments.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
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
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.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 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 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.
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.|Yes*
No*
N/a*|Yes*
No*
N/a*|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|
|||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||
|||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|
|||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|
||||||
||||||
12/17/2025
CC17 FRS 102 SORP
7
## **Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**|
|---|---|---|---|---|---|---|
|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
17,055 - - 17,055 18,991
Gift Aid
1,571 - - 1,571 1,705
Legacies
- - -
- -
- - -
Fundraising
-
Donatedgoods,facilities and services
- - -
Other
- - -
**Total**18,626 - - 18,626 20,696
General activity revenue
20,512 - - 20,512 20,087
Soul survivor
- -
Sales
- - -
Youth residentials
- -
Externalgroups
480 - - 480 150
Missions and special events
- - -
**Total**20,992 - - 20,992 20,237
- - - -
Virgin money
- - -
- - - -
Other
- - - -
**Total**- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**- - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
**TOTAL INCOME**
39,618 - - 39,618 40,933
**Other information:**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of 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|**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**||||||
||Donations andgifts|17,055|-|-|17,055|18,991|
||Gift Aid|1,571|-|-|1,571|1,705|
||Legacies||-|-|-||
||General grants provided by government/other
charities|||-|-||
||Membership subscriptions and sponsorships
which are in substance donations||-|-|-||
||Fundraising|||||-|
||Donatedgoods,facilities and services||-|-|-||
||Other||-|-|-||
||**Total**|18,626|-|-|18,626|20,696|
||||||||
||General activity revenue|20,512|-|-|20,512|20,087|
||Soul survivor||||-|-|
||Sales||-|-|-||
||Youth residentials||||-|-|
||Externalgroups|480|-|-|480|150|
||Missions and special events||-|-|-||
||**Total**|20,992|-|-|20,992|20,237|
||||||||
||||-|-|-|-|
||Virgin money||-|-|-||
|||-|-|-|-||
||Other||-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||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**|-|-|-|-|-|
||||||||
|||39,618|-|-|39,618|40,933|
||||||||
|**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)**|||||||
CC17a (Excel)
12/17/2025
8
**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)
12/17/2025
9
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Other**
**Other**
**Other**
**_Please provide details of any_**
**_unfulfilled 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 benefited._**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||||
||||-|
||||-|
||||-|
||**Total**|-|-|
|||||
|||||
|||||
|||||
CC17a (Excel)
12/17/2025
10
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled 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.**||||
|||||
|||||
|||||
CC17a (Excel)
12/17/2025
11
CC17a (Excel) 12 12/17/2025
**Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**|**Analysis of expenditure**|**Total funds**
**Prior year**
**£**
**£**
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,163
- 1,163 1,080
-
-
20
20 273
94
94 436
121
121 143
1,274
1,274 821
- -
- 400
-
3,100
3,100 3,569
-
22,882 346
23,228 28,699
- -
100
100 3,615
300
300 306
3,282
3,282 4,543
2537 745
-
- -
-
- -
200
- 200
- - - - -
- - - - -
32,536 346 - 32,882 43,885
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,163
- 1,163 1,080
-
-
20
20 273
94
94 436
121
121 143
1,274
1,274 821
- -
- 400
-
3,100
3,100 3,569
-
22,882 346
23,228 28,699
- -
100
100 3,615
300
300 306
3,282
3,282 4,543
2537 745
-
- -
-
- -
200
- 200
- - - - -
- - - - -
32,536 346 - 32,882 43,885
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,163
- 1,163 1,080
-
-
20
20 273
94
94 436
121
121 143
1,274
1,274 821
- -
- 400
-
3,100
3,100 3,569
-
22,882 346
23,228 28,699
- -
100
100 3,615
300
300 306
3,282
3,282 4,543
2537 745
-
- -
-
- -
200
- 200
- - - - -
- - - - -
32,536 346 - 32,882 43,885
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,163
- 1,163 1,080
-
-
20
20 273
94
94 436
121
121 143
1,274
1,274 821
- -
- 400
-
3,100
3,100 3,569
-
22,882 346
23,228 28,699
- -
100
100 3,615
300
300 306
3,282
3,282 4,543
2537 745
-
- -
-
- -
200
- 200
- - - - -
- - - - -
32,536 346 - 32,882 43,885
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**Prior year**
**£**
**£**
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
1,163
- 1,163 1,080
-
-
20
20 273
94
94 436
121
121 143
1,274
1,274 821
- -
- 400
-
3,100
3,100 3,569
-
22,882 346
23,228 28,699
- -
100
100 3,615
300
300 306
3,282
3,282 4,543
2537 745
-
- -
-
- -
200
- 200
- - - - -
- - - - -
32,536 346 - 32,882 43,885
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||Incurred seeking donations||-|-|-||
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||||
||Operating membership schemes and
social lotteries||||||
||Staging fundraising events||||||
||Fundraising agents||||||
||Operating charity shops||||||
||Operating a trading company
undertaking non-charitable trading
activity||||||
||Advertising, marketing, direct mail and
publicity|-|-|-|-|-|
||Start up costs incurred in generating
new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|-|-|-|-|-|
||||||||
||Regular activities|1,163||-|1,163|1,080|
||Missions and special events||||-||
||Publicity||||-||
||Equipment|20|||20|273|
||Transport|94|||94|436|
||Telephone|121|||121|143|
||Insurance|1,274|||1,274|821|
||Materials||||-|-|
||Message partnership||||-|400|
||Employers NI|||||-|
||Tax and NI|3,100|||3,100|3,569|
||Intern||||-||
||Salaries|22,882|346||23,228|28,699|
||Residentials and trips||||-|-|
||Staff sessional|100|||100|3,615|
||Training|300|||300|306|
||Pension|3,282|||3,282|4,543|
||CCPAS||||-||
||Rent||||-|-|
||Office costs||||-||
||soul survivor||||-|-|
||Gifts|200||-|200||
||Other|-|-|-|-|-|
||Covid shopping|-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|32,536|346|-|32,882|43,885|
CC17a (Excel)
12/17/2025
13
|**Governance costs**
Accounting gift
Governance cost
Trustee meeting expenses
**Total**
**Other**
Licenses andprof membership
Accounting package
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other information:**
**Analysis of expenditure on charitable activities**|||||||
|---|---|---|---|---|---|---|
||Accounting gift|60|-|-|60|60|
||Governance cost||-|-|-|-|
||Trustee meeting expenses|-|-|-|-||
||**Total**|60|-|-|60|60|
||||||||
||Licenses andprof membership|195|-|-|195|1,257|
||Accounting package|347|-|-|347|295|
||||-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|542|-|-|542|1,552|
||||||||
|||33,138|346|-|33,484|45,497|
||||||||
|**Activity or**
**programme**|**Activities und**|**ertaken directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
||||||||
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**|||||||
||||||||
|**Where sums originally denominated in foreign**
**currency have been included in expenditure,**
**explain the basis on which those sums have**
**been translated into sterling (or the currency**
**in which the accounts are drawn up).**|||||||
CC17a (Excel)
12/17/2025
14
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary ite**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**ms**|-|-|
CC17a (Excel)
12/17/2025
15
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
12/17/2025
16
## **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.**_
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|Other|-|-||-|-||
|**Total**|-|-||-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
12/17/2025
17
## **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**
**£**|**Last year**
**£**|
|---|---|
|60|60|
|||
|||
|||
CC17a (Excel)
12/17/2025
18
## **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 benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||24,869|34,539|
|||-|
||1,641|2,271|
||-|-|
||26,510|36,810|
**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 benefi**
**pension costs) for the reporting period o**|**ts (excluding employer**
**f more than £60,000**|||
|---|---|---|---|
|||||
|**Band**|**Nu**|**mber 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**||||
|||||
|||||
|||||
|**11.2 Average head count in the year**
**11.3 Ex-gratia payments to employees an**
**_Please complete if an ex-gratia payment_**
**Please explain the nature of the payment**
**11.4 Redundancy payments**
**_Please complete if any redundancy or ter_**
**Total amount of payment**
**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.**
**The parts of the charity in which the**
**employees work**
**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)**
**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**||||
|||||
|||||
|||**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|2|3|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|2|3|
||**d others (excluding trustees)**
**_is made._**|||
|||||
|||||
|||||
||**_mination payment is made in the period._**|||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
CC17a (Excel)
12/17/2025
19
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
**----- Start of picture text -----**
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 multi-employer plan
Explain how any liability arising from an
agreement with a multi-employer plan to
fund a deficit has been determined.
**----- End of picture text -----**
CC17a (Excel)
12/17/2025
20
CC17a (Excel)
12/17/2025
21
## **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)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
_**Please provide My charity has made grants to particular institutions that are material in details of charity's the context of its grantmaking. Details of the institution supported, URL. purpose of the grant and total paid to each institution is available on the charity's web site. Provide details below**_
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||**-**|
|||-|
|||-|
CC17a (Excel)
12/17/2025
22
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|Additions
Revaluations
Disposals
Transfers *
At end of the year
**14.2 Depreciation an**
****Basis**
**** Rate**
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**14.3 Net book value**
At the beginning of the
year
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Fixtures,**
**fittings and**
**equipment**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-
|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
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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 applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of_
CC17a (Excel)
12/17/2025
24
|**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|
|---|---|---|---|---|---|
|**Note 15**
**_Please complete this_**
**15.1 Cost or valuatio**
Additions
Disposals
Revaluations
Transfers *
At end of the year
**15.2 Amortisation an**
**** Rate**
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
At beginning of the
year
****Method o**
**amortisation**
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Intangible assets**
**_note if the charity has any intangible assets_**
**n**
**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
**d impairments**
**Project**
**development**
**costs**
**Patents and**
**trademarks**|||||
||SL or RB
**f**
|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
CC17a (Excel)
12/17/2025
25
**----- Start of picture text -----**
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.
**----- End of picture text -----**
**----- Start of picture text -----**
15.7 Other disclosures
(i) If your intangible asset was acquired by way
of grant, provide value on initial recognition and
carrying amount of the asset.
(ii) Details of the carrying amounts of any
intangible assets to which the charity has
restricted title or that are pledged as security for
liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible
assets.
(iv) State the amount of research and
development expenditure recognised as
expenditure in the year.
(v) Please detail the headings in the SOFA in
which a charge for amortisation of intangible
assets is included.
(vi) For any material intangible assets, please
provide a description, its carrying amount and
any remaining amortisation period.
**----- End of picture text -----**
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction_
CC17a (Excel)
12/17/2025
26
## **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
Additions
Disposals
Revaluations
Transfers *
At end of the year|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|**Total**
**£**|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **16.3 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the year
Nat book value at the beginning of the
year|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|---|---|---|---|---|---|---|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **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**
|Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
CC17a (Excel)
12/17/2025
27
## **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**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
12/17/2025
28
## **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)**
|-
-
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
-
-
Carrying (fair) value at end of year
-
**Cash & cash**
**equivalents**
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**
**investment**
**s**|**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**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
CC17a (Excel)
12/17/2025
29
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**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**_ **).**
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).**_
|**_Description_**|**_Description_**|**_Description_**|**_Description_**|**_Description_**|**This year**
**£**|**Last year £**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
|**_Total_**|||||||
||||||||
|**_Description_**|||||**This year**
**£**|**Last year £**|
||||||||
||||||||
||||||||
CC17a (Excel)
12/17/2025
30
## _**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)
12/17/2025
31
## **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 between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
12/17/2025
32
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
12/17/2025
33
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-||
||-|-|
||418|509|
||418|509|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
12/17/2025
34
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts**
**or performance-related grants**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **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**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
12/17/2025
35
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the charity expenditure any provisions. A 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 period**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**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)
12/17/2025
36
## **Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.**
CC17a (Excel)
12/17/2025
37
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.**
**Estimate of financial effect Description of item including its legal nature. 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 when their 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)
12/17/2025
38
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||17,157|10,933|
||-|-|
||17,157|10,933|
CC17a (Excel)
12/17/2025
39
## **Section C Notes to the accounts (cont)**
## **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.**
CC17a (Excel)
12/17/2025
40
CC17a (Excel) 41
12/17/2025
**Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the 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**
CC17a (Excel)
12/17/2025
42
## **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**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
|---|---|---|---|---|---|---|---|---|
|General|UR||3,076|19,106|- 19,568|- 49|-|2,565|
|Adventure club|R|To see if coveringcosts within a non restricted fundproject|297||- 346|49|-|-|
|Forest School|UR||8,070|20,512|- 13,569||-|15,013|
|Adventure club Schools|D|Intervention work in schools|||||-|-|
|Adventure club Garfield funding|D|Youth intervention work|||||-|-|
||**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||11,443|39,618|- 33,483|-|-|17,578|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
_**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**
_**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**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
|General|UR||8,973|20,846|- 26,733|- 10|-|3,076|
|YAF|UR|See if covering costs within a non restricted fund project
andprovide clear and specific accounts to funder|||||-|-|
|Adventure club|UR||4,133||- 3,836||-|297|
|Adventure club|R|To see if coveringcosts within a non restricted fundproject|||||-|-|
|YPG|UR|To keep young people's moneyseparate|||||-|-|
|Transition|UR|To see if coveringcosts within a non restricted fundproject|||||-|-|
|Forest School|UR||2,911|20,087|- 14,928||-|8,070|
|Outreach|R||||||-|-|
|COVID-19|R|To manage funds given to us to help
people duringCOVID-19||||||-|
|Adventure club schools|D|Intervention work in schools|- 7|||7|-|-|
|Adventure club Garfield funding|D|Youth intervention work|- 3|||3|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|||||-|-|
|**Total Funds as per balance sheet**|||16,007|40,933|- 45,497|-|-|11,443|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|To close Adventure club Garfield fund|**49**|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
## **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)**
**1**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|---|
|||**Thisyear**|||||**Last year**
**£**|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**payment**|**Other**|**TOTAL**||
|||**£**|**£**|**£**
|**£**|**£**||
|||||||||
|||||||||
|||||||||
|||||||||
|**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_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".**_
|**No trustee expenses have been incurred (True or False)**||**_1_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
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## **TOTAL**
**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)**
_**1**_
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|---|
||||**£**||**£**|**£**|**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the_**
**_nature of any payment (consideration) to be provided in_**
**_settlement._**||||||||
|||||||||
_**For any related party, please provide details of any guarantees given or received.**_
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**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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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 2025 year ended Set out on pages**
**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:
1. which gives me reasonable cause to believe that in, any material respect, the 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
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
> **Date:** 21[st] November 2025 **Signed:** ~~oo~~ **Name:** Fiona Norton
**IER**
1
**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**
2