## **Tamar Community Trust** ## **Charity Number : 1132513** **Unaudited accounts for the Year ended 30 April 2024** D. M. Batten Kingfisher House 14, Truro Road Lanivet Cornwall PL30 5HF ## **Tamar Community Trust** |**Charity Number : 1132513**
**Contents**
Contents
Trustees’ Report
Independent Examiner’s Report
Statement of Financial Activites
Balance Sheet
Notes to the Accounts|**Page**
1
2 - 5
6 - 7
8
9
10 - 22| |---|---| 1 ## **Trustees’ Annual Report for the period** **From I May 2023 Period start date To 30 April 2024 Period end date** ## **Charity name: Tamar Community Trust** ## **Charity registration number: 1132513** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**Preservation, conservation and**
**protection of the environment,**
**particularly in the Tamar Valley, for the**
**benefit and education of the public.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|**Managing and developing particular**
**sites with emphasis on access for the**
**general public and education regarding**
**the environmental benefits**| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The trustees have had regard to the**
**guidance issued by the Charity**
**Commission on public benefit.**| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|**Any grants made are to small local**
**projects**| |Policy on social investment
including program related
investment|Para 1.38|**N/A**| |Contribution made by
volunteers|Para 1.38|**All our projects are dependent upon the**
**hard work and skills contributed by a**
**loyal band of volunteers**| |Other||| 2 ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**The charity has contributed to the**
**development of an intertidal wetland**
**which is now being managed by them**
**with increased education and**
**information available. In other areas the**
**charity has continued to manage access**
**for the public to woodland and riverside**
**areas, providing opportunities for**
**education, relaxation and recreation**
**whilst preserving the historical aspects**
**and wild life.**| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**At year end we held £43,749 in the bank**
**with no creditors and debtors of £1186.**
**Profit of £12,541 reflects fluctuating**
**receipt of grant income.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**Reserves sufficient to cover one year’s**
**governance and general outgoings are**
**held. Additionally, individual ongoing**
**projects, where funds are not restricted,**
**are identified separately**| |Amount of reserves held|Para 1.22|**£5000**| |Reasons for holding zero
reserves|Para 1.22|**N/A**| |Details of fund materially in
deficit|Para 1.24|**N/A**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**There are currently no uncertainties**
**about the charity continuing as a going**
**concern.**| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**Grants from and contracts with local**
**authorities**| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| 3 ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**CIO**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Election to post**| ## **Reference and Administrative details** |Charity name|Tamar Community Trust| |---|---| |Other name the charity uses|| |Registered charity number|1132513| |Charity’s principal address|Tamar Valley Centre
Cemetery Road
Drakewalls
Gunnislake PL18 9FE| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
|**Trustee name**|**Office (if any)**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---|---|---| ||Elizabeth Jane
Kiely|Chair||||| ||Gillian Philippa
White|Secretary and
Treasurer||||| ||Richard Ian Davies|||||| ||Fleur Forer|||||| ||Michael Francis|||||| ||Kenneth Ian
Mitchell|||19.7.23 – 30.4.24||| ||Christopher Smart|||||| ||Peter Gladstone
Roe Thompson|||||| ||David John Wallis|||||| ||Timothy Barlow
Stapleton|||1.5.23 – 25.8.23||| |||||||| ||Corporate trustees–names of||the directors at the date the report was approved|||| ||**Director name**|||||| |||||||| 4 Name of trustees holding title to property belonging to the charity Trustee name Datss acted rf not for whole èar Funds held as custodian trustees on behalf of others Description of the assets NONE held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objeds Details of arrangements for safe custody and segregation of such assets from the charity's own assets Exemptions from disclosure Reason for non-disclosure of ke rsonnel details Other o tional inforniation Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) Full name(s) Position (eg Secretary. Chair, etc) ELIZABETH JANE KIELY GILLIAN PHILIPPA VVHITE CHAIR SECRETARYrrREASURER Date # **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees** Charity Name Tamar Community Trust ~~ee~~ **On accounts for the year** 30 April 2024 **Charity no** 1132513 **ended (if any)** ~~eeee ee~~ **Set out on pages** 6 to 20 (remember to include the page numbers of additional sheets) ~~|~~ I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 / 04 / 2023 **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Date:** 29 August 2024 **Signed:** **Name:** Danny Martin Batten ~~Pd~~ 6 ## **Relevant professional qualification(s) or body (if any):** **Address:** 14 Truro Road Lanivet Cornwall PL30 5HF ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 7 Charity No **Tamar Communty Trust** (if any) 1132513 Annual accounts for the period **CC17a** Period end Period start date **01-May-23 To** date **30-Apr-24** SS ~~————_—_~~ **Section A Statement of financial activities Restricted Recommended Details of own Unrestricted income Endowment Total this Total last categories by activity analysis funds funds funds year year £ £ £ £ £ Incoming resources (Note 3)** F01 F02 F03 F04 F05 **Incoming resources from generated funds** - - - - - Voluntary income S01 26,033 147 - 26,180 10,376 Activities for generating funds S02 - - - - - Investment income S03 490 - - 490 - **Incoming resources from** - 18,827 5,250 24,077 27,452 **charitable activities** S04 **Other incoming resources** S05 408 - - 408 - _**Total incoming resources**_ ~~ease~~ S06 45,758 5,397 - 51,155 37,828 **Resources expended (Notes 4-8) Costs of Generating Funds** - - - - - Costs of generating voluntary income S07 - - - - - Fundraising trading costs S08 - - - - - Investment management costs S09 - - - - - **Charitable activities** S10 36,879 1,735 - 38,614 30,188 **Governance costs** S11 - - - - 1,021 **Other resources expended** S12 - - - - - _**Total resources expended**_ S13 36,879 1,735 - 38,614 31,209 _**Net incoming/(outgoing) resources before transfers**_ S14 8,879 3,662 - 12,541 6,619 **Gross transfers between funds** S15 120 - 120 - - - _**Net incoming/(outgoing) resources before other recognised gains/(losses)**_ ~~ae~~ S16 8,999 3,542 - 12,541 6,619 **Other recognised gains/(losses)** Gains and losses on revaluation of fixed assets for the charity’s own use S17 - - - - - Gains and losses on investment assets S18 - - - - - - _**Net movement in funds**_ S19 8,999 3,542 12,541 6,619 - **Total funds brought forward** S20 37,917 3,448 41,365 34,746 - _**Total funds carried forward**_ S21 46,916 6,990 53,906 41,365 CC17a (Excel) 29/08/2024 8 Section B Balance sheet es Unrestricted Incomo Endowmen Total thls Total last funds funds tfunds year Fixed assets Tangible assets F01 8,954 F02 F03 F04 8,954 F05 11,199 (Note 9) Investments (Note 10) Totsl fixed assets Current assets Stock and work In progress Debtors (Note 11) (Short terni) Investments Cash at bank and in hand Total current assets Bog 1.186 1.186 1,325 52,136 Creditor8: amounts falling due within one year (Note 12) B10 23,295 Net current assetsl(Ilabilhles) 811 Total assets less cuffent Ilabllltles B12 Credltors: amounts falling due after one year INote 12) Provisions for liabilities and charges B13 B14 Net assets 815 Funds of the Charity Unrestricted funds Designated fund Restricted income funds (Nots 13) Endowment funds (Nots 13) B16 39.981 6.935 39.981 6,935 6,990 25,837 12,080 3,448 B17 B18 6,990 B19 Total funds B20 Signed by one or ￿ trustees on behalf of all the trustees Signature Print Name Date of approval Gillian Phillppa Vvhits 29thug-24 CC17a (Excel) 2710812024 ## **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 on the basis of historic cost (except that investments are shown at market value) in accordance with: - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with* ü Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); - and with the Charities Act. - -Tick as appropriate: - if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”; - if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial - Reporting Standards for Smaller Enterprises (FRSSE)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes. ## **1.2 Change in basis of accounting** There has been no change to the accounting policies (valuation rules and methods of accounting) since last year . - § if no changes have been made to accounting policies then delete these words. ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years (§§ except for the following). ## _**Give details in this box of any material changes that have been made.**_ §§ if no changes have been made to accounts for previous periods then delete these words. CC17a (Excel) 29/08/2024 10 ## **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.**_ ## **INCOMING RESOURCES** |**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:| |---|---| |**resources**|• the charity becomes entitled to the resources;| ||• the trustees are virtually certain they will receive the resources; and| ||• the monetary value can be measured with sufficient reliability.| |**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income) the| |**related expenditure**|incoming resources and related expenditure are reported gross in the SoFA.| |**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional| ||entitlement to the resources.| |**Tax reclaims on donations and**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to| |**gifts**|which they relate.| |**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.| |**performance related grants**|| |**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised.| ||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or| ||distributed by the charity.| ||Gifts in kind for use by the charity are included in the SoFA as incoming resources when| ||receivable.| |**Donated services and facilities**|These are only included in incoming resources (with an equivalent amount in resources expended)| ||where the benefit to the charity is reasonably quantifiable, measurable and material_._The value| ||placed on these resources is the estimated value to the charity of the service or facility received.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.| |**Investment income**|This is included in the accounts when receivable.| |**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from| ||revaluing investments to market value at the end of the year.| |**EXPENDITURE AND LIABILITIES**|| |**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the| ||charity to pay out resources.| |**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee| ||meetings and cost of any legal advice to trustees on governance or constitutional matters.| |**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service or| |**conditions**|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**|These are only recognised in the accounts when a commitment has been made and there are no| |**performance conditions**|conditions to be met relating to the grant which remain in the control of the charity.| |**Support Costs**|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.| |**ASSETS**|| |**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They| |**by charity**|are valued at cost or a reasonable value on receipt.| |**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year end.| ||Other investment assets are included at trustees' best estimate of market value.| |**Stocks and work in progress**|These are valued at the lower of cost or market value.| |**POLICIES ADOPTED**|| |**ADDITIONAL TO OR**|| |**DIFFERENT FROM THOSE**|| |**ABOVE**|| CC17a (Excel) 29/08/2024 11 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of incoming resources** ## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_ |**Activities for generating**
**funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Individual Donations - unrestricted|1,227|375| ||Tamar ValleyTLC - unrestricted|3,017|6,553| ||Tamar ValleyTLC - restricted|-|3,448| ||Deferred Income Realised|21,789|-| ||Individual Donations Restricted|147|-| ||**Total**|26,180|10,376| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||TCT Deposit Account Interest|490|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|490|-| ||||| ||Charitable Activities|18,006|13,225| ||Government Grants|821|14,227| ||Government Grants - Restricted|5,250|-| |||-|-| |||-|-| ||**Total**|24,077|27,452| CC17a (Excel) 29/08/2024 12 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** **Resources expended may be further analysed if this would help the reader of the accounts.** |**Investment**
**management costs**
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Governance costs**
**Charitable activities**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||Environmental Repairs and Maintenance|33,537|25,786| ||Rent, Rates & Insurances|1,097|1,102| ||Vehicle Depreciation|2,245|2,800| ||Contribution to the Tamara Project|-|500| ||Environmental Repairs and Mntnce-Restricted|1,735|-| ||
**Total**|38,614|30,188| ||||| ||Independent Examiner's Fee|-|950| ||Government Charges|-|71| ||Administration Charges|-|| ||
**Total**|-|1,021| CC17a (Excel) 29/08/2024 13 ## **Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**Total**|-|-|-|-| ## **Note 6 Details of certain items of expenditure** ## **6.1 Trustee expenses** _**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_ |**Number of trustees** **who were paid expenses**
**Nature of the expenses**
**Total amount paid**|**This year**|**Last year**| |---|---|---| ||**None**|**None**| |||| ||**£ None**|**£ None**| ## **6.2 Fees for examination or audit 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 or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_ |**_box(es)._**||| |---|---|---| |**Other fees (for example: advice, consultancy, accountancy services)**
**paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**£**|**Last year**
**£**| ||0|950| |||| CC17a (Excel) 29/08/2024 14 ## **Section C Notes to the accounts (cont)** ## **Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **7.1 Staff Costs** |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| ||**employees in the year**|**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| ## **7.3 Defined contribution pension scheme** ## _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme** **The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end** ||**This year**|**Last year**| |---|---|---| ||**£**|**£**| |||| |||| |||| CC17a (Excel) 29/08/2024 15 ## **Section C Notes to the accounts (cont)** ## **Note 8 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.**_ ## **8.1 Total value of grants** |**8.1 Total value of grants**||| |---|---|---| |**Purpose for which grants made**|**Grants to**
**institutions**
**Total amount £**|**Grants to**
**individuals**
**Total amount £**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**_Total_**|**-**|**-**| ## **8.1 Grantmaking costs** _**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **Support costs of grantmaking** **£** ## **8.3 Grants made to institutions** |**_If the charity has made grants to particular institutions that are material in the context of its grantmaking please_**
**_give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient_**
**_information should be given to provide a reasonable understanding of the range of institutions supported._**|**_If the charity has made grants to particular institutions that are material in the context of its grantmaking please_**
**_give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient_**
**_information should be given to provide a reasonable understanding of the range of institutions supported._**|**_If the charity has made grants to particular institutions that are material in the context of its grantmaking please_**
**_give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient_**
**_information should be given to provide a reasonable understanding of the range of institutions supported._**| |---|---|---| |**Names of institutions**
|**Purpose**
|**Total amount of**
**grantspaid £**
| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_Total grants to institutions_**||**-**| CC17a (Excel) 29/08/2024 16 ## **Section C Notes to the accounts (cont)** ## **Note 9 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **9.1 Cost or valuation** |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
- - 13,999 - - 13,999
Additions
- - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
Balance carried forward - - 13,999 - - 13,999
****Basis**
SL or RB
SL or RB
RB
SL or RB
SL or RB
**** Rate**
20%
Balance brought
forward
- - 2,800 - - 2,800
Depreciation charge for
year
- - 2,245 - - 2,245
Impairment provisions
- - - - - -
Revaluations
- -
- - -
Disposals
- - - - - -
Transfers*
- - - - - -
Balance carried forward - - 5,045 - - 5,045
Brought forward
- - 11,199 - - 11,199
Carried forward
- - 8,954 - - 8,954
**9.3 Net book value**
**9.2 Accumulated depreciation and impairment provisions**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|13,999|-|-|13,999| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|13,999|-|-|13,999| ||-|-|2,800|-|-|2,800| ||-|-|2,245|-|-|2,245| ||-|-|-|-|-|-| ||-|-||-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|5,045|-|-|5,045| |||||||| ||-|-|11,199|-|-|11,199| ||-|-|8,954|-|-|8,954| ## **9.4 Revaluation** _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_ > _* 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) 29/08/2024 17 ## **Section C Notes to the accounts (cont)** ## **Note 10 Investment assets** ## _**Please complete this note if the charity has any investment assets.**_ ## **10.1 Fixed assets investments** |**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value|**£**| |---|---| ||-| ||-| ||-| ||-| ||-| ## _**Please provide below:**_ ## **10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.** ## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.** |**Investments in subsidiary or connected undertakings and companies**
**Analysis of investments**
**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common investment**
**funds, open ended investment companies, unit trusts or other collective**
**investment schemes**|**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **10.4 Material investment holdings** **If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.** ## **Investment held** ## **Market Value** CC17a (Excel) 29/08/2024 18 ## **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||1,325|1,325|-|-| ||-|-|-|-| ||1,325|1,325|-|-| ## **Note 12 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors** |**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|23,295|-|-| ||-|-|-|-| ||-|23,295|-|-| ## **12.2 Security over assets** _**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_ CC17a (Excel) 29/08/2024 19 ## **Section C Notes to the accounts (cont)** ## **Note 13 Endowment and restricted income funds** _**Please complete this section if the charity has any endowment or restricted income funds.**_ ## **13.1 Funds held** **Please give a brief description of any of the following type of funds held by the charity:** - **permanent endowment funds (PE);** - **expendable endowment funds (EE); and** - **restricted income funds, including special trusts, of the charity (R).** |**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**| |---|---|---| |Discovering Dormice|R|Project investigating and promoting dormice habitats in Tamar Valley including
education| |Heralds of Spring|R|Project researching and categorising over 100 daffodil varieties in the Tamar
Valley| |Pentillie Path|R|Fund to maintain a permissive path| |||| |||| |||| ## **13.2 Movements of major funds** _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_ |**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---| |Discovering Dormice|1,898|146|-1,454|-|-|590| |Heralds of Spring|1,550|-|-|-|-|1,550| |Pentillie Path|-|5,250|-280|-120|-|4,850| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |**Total Funds**|3,448|5,396|- 1,734|- 120|-|6,990| ## **13.3 Transfers between funds** ## _**Please give details of any transfers between funds.**_ |**From Fund(Name)**|**To Fund(Name)**|**Reason**|**Amount**| |---|---|---|---| |Pentillie Path|General Fund|to cover maintenance costs as agreed|120| ||||| ||||| ||||| CC17a (Excel) 29/08/2024 20 **Section C Notes to the accounts (cont)** ## **Note 14 Transactions with related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_ ## **14.1 Remuneration and benefits** _**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_ |**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---| |||**This year**
**£**|**Last year**
**£**| |||**None**|**None**| ||||| ||||| ## **14.2 Loans** _**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_ |**Due to trustees and**
**related parties**
**Due from trustees and**
**related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**| |---|---|---|---|---| ||||**This year**
**£**|**Last year**
**£**| ||||**None**|**None**| ||||**None**|**None**| ## **14.3 Other transaction(s) with trustees or related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_ |**_has a material interest._**||||| |---|---|---|---|---| |**Name of the trustee or**
**related party**|**Relationship to charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**| ||||**None**|**None**| |||||| |||||| CC17a (Excel) 29/08/2024 21 ## **Section C Notes to the accounts (cont)** ## **Note 15 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 29/08/2024 22