## **Trustees’ Annual Report for the period**
**From 01 April 2021 Period start date To 2022 Period end date**
**31 March**
## **Charity name: Free the Bears UK**
## **Charity registration number: 1135682**
## **Objectives and Activities**
SORP reference Summary of the Para 1.17 To promote humane behaviour towards purposes of the charity animals, in as set out in its particular bears, by providing appropriate care, protection, treatment governing document and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances, or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. Summary of the main Para 1.17 and Free the Bears UK works with expert 1.19 activities in relation to affiliate and partner groups on projects that will make a significant impact on those purposes for the public benefit, in animal welfare, conservation and awareness. The Charity works with particular, the activities, national and provincial government projects or services partners to ensure the best chance of identified in the long-term success for each programme. accounts. Primary objectives for 2021/22 included; Continued support for efforts aimed at reducing illegal poaching of bears in Cambodia, and further development of the Cambodian Bear Sanctuary as a world-class facility for life-long care of bears and public education. Work this year continued to focus on managing further new rescues to optimal welfare levels while field research and outreach focused on better understanding the drivers of illegal trade in bears and building capacity for conservation within national teams and partners. Further development of the Luang Prabang Wildlife Sanctuary to support efforts of the Government of Laos aimed at ending bear bile farming in Lao PDR through improved law enforcement to
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address the illegal wildlife trade,
improved environmental
awareness amongst the general
public and continued care for any
bears and other animals rescued
from illegal captivity and
exploitive situations.
Ongoing development of the Cat
Tien Bear Sanctuary in Vietnam in
order to help facilitate the end of
bear bile farming in this country
where numbers of bears held in
bile farms are now believed to
around 300 animals. Further
development of education and
research programmes aimed at
building support for wild bear
conservation and reduced
consumer demand for bear-based
products.
Statement confirming Para 1.18 The Trustees have regard for the
whether the trustees Charities Commission general guidance
on Public Benefit and consider our
have had regard to the
programmes and activities to be meeting
guidance issued by the
the following charitable purposes for
Charity Commission on
public benefit;
public benefit
a) the prevention or relief of poverty,
b) the advancement of education,
c) the advancement of environmental
protection or improvement, and
d) the advancement of animal
welfare
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## **Additional information (optional)**
You may choose to include further statements where relevant about:
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SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social
investment including
program related
investment
Volunteers continue to play a significant
role in the
Para 1.38
raising of funds to support field
Contribution made by
volunteers programmes, particularly through Peer-
2-Peer fundraising events.
Sadly, with the ongoing pandemic
preventing international travel we have
been unable to welcome
volunteers on-site at our field
programmes throughout much of the
past year but look forward to welcoming
them as borders re-open while we
continue to receive support from
overseas specialists
(especially in the field of veterinary care)
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via remote communications. Other
## **Achievements and Performance**
SORP reference
The information below represents a summary of the
Summary of the main Para 1.20 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.
main achievements for the charity in its three core
focal areas of work during the past financial year in which a total of 25 bears were rescued across Southeast Asia and brought into our sanctuaries for care;
## **Cambodia Bear Rescue and Conservation**
## **Programme**
2022 marked a milestone year for Free the Bears programme in Cambodia, having worked in close partnership with the Cambodian Forestry Administration for 25 years to develop the world’s biggest sanctuary for sun bears. During this time more than 200 sun and Asiatic black bears have been rescued from the illegal wildlife trade, with five new rescues occurring over the past year. The practice of bear bile farming has never been allowed to become established in Cambodia, however wild bears remain threatened due to high demand for their body parts and as trophy pets. Hunting with snares remains the number one threat to all terrestrial wildlife in Cambodia, and this was demonstrated by this past years intake of snare victims, with four out of the five new bears rescued (80%) being brought to the sanctuary after having been discovered trapped in wire snares in the forest, or with evident snare-wound injuries sustained during their capture. This included Asiatic black bear sisters “Chhaiya” and “Kannitha” (our 213[th] and 214[th] rescues in Cambodia) who were surrendered by their owner in July 2021 but are sadly both missing their front right paws, plus Cambodia Rescues 215 (another Asiatic black bear cub) and 216 (an adult female sun bear) who were found trapped in snares in the forests of
Southwest Cambodia by rangers and brought to the sanctuary for veterinary care. Sadly for both of these animals the time spent caught in the snares resulted in severe infections and both had to have limbs amputated, meaning they will require lifelong care in our sanctuary. With five new bears rescued and just one death over the year (26-year old sun bear “Sok” who had been in our care for 18 years) the total number of bears at the sanctuary increased to 124 animals by March 2022.
Our teams remained busy throughout the year despite multiple lockdowns impacting on daily routines, with two new satellite bear houses (Houses 4A and 7A) created specifically to house adult male bears, a new Biosecurity House completed for staff and work commenced on the development of the upper level of Bear House 8 to serve as a hub for visiting researchers. Our field research team continued to improve our understanding of the threats facing bears in Cambodia, surveying hunters and Traditional Medicine Practitioners to build our knowledge of the drivers of illegal bear trade, and within the sanctuary our international partners at Old Dominion University (USA) were able to return to Cambodia to continue their research into metabolic rates of tropical bears.
## **Laos Bear Rescue and Conservation Programme**
While the ongoing pandemic and closure of Laos’ international borders continue to disrupt many aspects of our work, from April 2021 – March 2022 a total of fourteen Asiatic black bears and one sun bear have been rescued and brought to Luang Prabang Wildlife Sanctuary for care, along with ten other individual wild animals of eight species (70% of which are considered to be globally threatened on the IUCN Red List). This includes three Critically Endangered Sunda pangolins, two of which survived despite arriving as vulnerable infants and are scheduled for re-release back to the wild. Over the past year we have built on our capacity to house rescued bears with the addition of a further 6-den bear house (Bear House 6 at LPWS) and have another new 6-den bear house (Bear House 7) now nearing completion which
will be used to accommodate our growing nursery groups of rescued bear cubs. As we move towards the 20[th] anniversary of our work in Laos, we have continued to focus on the development of Luang Prabang Wildlife Sanctuary which, as Lao’s first government-owned, multi-species wildlife sanctuary will, when completed, serve as a national center of excellence in wildlife care, conservation research and environmental education. Beyond the addition of facilities for rescued bears, new environments have been created for other rescued wildlife such as small carnivores and primates. Development of Base Station 2, a dedicated accommodation unit to provide housing for government officers joining residential training programmes and skilled volunteers, is nearing completion, enhancing opportunities for the sanctuary to serve as a training centre into the future. Water shortages experienced during the first years of the sanctuary’s development have been addressed through installation of boreholes to access underground water supplies, excavation of on-site reservoirs to improve water storage options during the dry season, and construction of a number of rain-water harvesting tanks to double our capacity to capture and utilize almost 200,000litres of rainwater. Capacity to deliver a high-standard of veterinary care to rescued wildlife has grown with the addition of a full-time international Senior Veterinarian to help train our Lao Resident Vet, and further diagnostic equipment has been added to the Laos Wildlife Hospital such as a VetScan VS2 unit to reduce the need for blood samples to be sent to Vientiane for analysis. With fifteen new bears rescued and just one bear passing away over the course of the year (male Asiatic black bear “Keo” after 16 years in our care), the number of bears in our care across both sanctuaries in Laos increased from 79 bears in April 2021 to 93 bears in March 2022.
## **Vietnam Bear Rescue and Conservation Programme**
Our team in Vietnam continue to work towards
ending the practise of bear bile farming in Vietnam with five new rescues over the past year;
- VR056 Dart, VR057 Holly and VR058, three of the last bile bears in Long An province, who were brought into our care in October
- 2021 after at least 16 years captive in a bile farm (since 2005)
- VR059 Pooh, a 2-3 year old male sun bear discovered being kept as a pet in Vung Tau and seized by local FPD Nov 2021
- VR060 adult female ABB kept for around 19years in Bien Hoa city (Dong Nai province) before being surrendered to authorities Jan 2022
Our capacity to house further rescued bears was expanded with the completion of Bear House 4 at Cat Tien Bear Sanctuary, giving us a further 10 dens and six natural forested enclosures to house up to 20 bears. Additionally the main construction phase of a new Bear Discovery Centre to help increase awareness of the threats facing bears across Vietnam was completed by March 2022. Sadly we lost one bear over the course of the year, VR047 “Misha 2” who had spent almost 20 years trapped in a bile farm before she was able to enjoy the last four years of her life in our care. With five new arrivals and just one death, the total number of bears in our care in Vietnam increased to 45 animals by March 2022.
## **Building global awareness of the threats facing Southeast Asia’s bears**
The BBC documentary series “Bears About The
House”, filmed on-site at our sanctuary in Laos
throughout 2019, continued to build awareness globally, being broadcast in the Netherlands, Poland and Australia over the course of the year. Our team in Cambodia also hosted a film crew from the BBC as part of a major new series being developed in partnership with Discovery channel in November 2021. While in-person education programmes continued to be hampered by COVID restrictions our education teams were able to focus on local groups such as international schools and technical universities, while in-house staff capacity was strengthened through participation in a series of workshops delivered online by the team at Durrell Wildlife Conservation Trust in Endangered Species Recovery and Conservation
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Planning.
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## **Additional information (optional)**
You may choose to include further statements where relevant about:
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Achievements against Para 1.41
objectives set
Performance of
fundraising activities Para 1.41
against objectives set
Investment performance Para 1.41
against objectives
Other
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## **Financial Review**
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Review of the charity’s Para 1.21 Following a significant increase in
financial position at the income subsequent to the broadcast of
end of the period the BBC documentary series “Bears
About The House” in July 2020 we were
pleased to maintain much of this support
throughout FY2021-22, with just a small
12% drop in overall income compared to
FY2020-21. However, the ongoing effects
of the global COVID-19 pandemic and
Russian invasion of Ukraine, leading to
increased pressure on household
expenses, remains a cause for concern
with several major donors expressing
concern about future donations and
regular-giving by private individuals
more important than ever.
Our UK operations continue to form a
significant portion of the overall
contribution made to Free the Bears field
programmes in Cambodia, Laos and
Vietnam with more than 97% of funds
expended being sent directly in support
of overseas programmes this past year.
Continued growth and expansion of our
supporter base is prioritised for next
year, focusing on social media and online
giving to ensure that administrative costs
are kept to a minimum.
Statement explaining Para 1.22 Having considered our position in line
the policy for holding with the Charities Commission guidance
reserves stating why the Trustees feel that the maintenance of
6-months overhead costs is prudent,
they are held
without being excessive. With minimal
overhead costs in the UK the Charity is
successfully
meeting this target in line with our
policy.
Amount of reserves held Para 1.22 None – although our working account
was kept above £50,000 throughout the
year
Reasons for holding zero Para 1.22 With minimal overhead costs incurred in
reserves the UK minimal levels of reserves are
considered to be necessary as funds are
transferred to our project country
accounts on a regular basis. Given the
impact of the global pandemic a full
review of emergency reserves was
completed across all of our programmes
with emergency reserves equivalent to 3-
months running costs established in
Cambodia and Laos to ensure we
maintain sufficient reserves in each
territory and protect against sudden
currency fluctuations.
Details of fund materially Para 1.24 There are no funds materially in deficit
in deficit
Explanation of any Para 1.23 The Trustees have no uncertainties about
uncertainties about the the charity
charity continuing as a continuing as a going concern
going concern
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## **Additional information (optional)**
You may choose to include further statements where relevant about:
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Website donations, GiftAid, Private
individual donors, Peer-2-Peer
The charity’s principal fundraising, zoological institutions,
sources of funds Para 1.47 Philanthropic trusts and corporate
sponsors all make up significant income
(including any
streams for Free the Bears UK.
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
The trustees review the major risks to
which the Charity is exposed on a regular
A description of the Para 1.46 basis and systems are implemented
whenever possible to mitigate these
principal risks facing the
risks. The trustees believe that there is a
charity
satisfactory system of internal controls
which are also reviewed on a regular
basis.
Other
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## **Structure, Governance and Management**
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Description of charity’s
trusts:
Type of governing Para 1.25 Constitution
document
(trust deed, royal
charter)
How is the charity Para 1.25 Unincorporated association
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 In accordance with the Articles of
methods including Association, the
details of any number of trustees shall be no less than
three but are
constitutional provisions
e.g. election to post or not subject to any maximum. New
trustees may be appointed by ordinary
name of any person or
resolution. Every new trustee shall sign
body entitled to appoint in the minute book a declaration of
one or more trustees acceptance and of willingness to act as a
trustee of the Charity. Trustees are
recruited as required or when a
particular skill gap is identified. Trustees
are selected based on what they can
contribute to the Charity. Trustees need
to be prepared to take an active part in
the running of the Charity and therefore
need to be able - and willing - to give
time to the efficient administration of the
Charity and the fulfillment of its
objectives. The total number of Trustees
is currently six persons.
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## **Additional information (optional)**
You may choose to include further statements where relevant about:
Prospective trustees are required to consider whether there would be any possible conflicts of interest if they were Policies and procedures Para 1.51 to be appointed as a trustee. It is adopted for the particularly important that the individual induction and training of is free to make a full contribution to the trustees trustees' discussions and decisions. When recruiting new Charity trustees, the existing trustees ensure they understand the purposes and aims of the Charity, as well as their broader duties and responsibilities as trustees so that they are able to explain to prospective trustees what is required of them. Several of the Trustees are specialists in their fields and provide advice or voluntary support in support of our work. All new Trustees are given a copy of the Charities Commission publication “The Essential Trustee: What You Need to Know” prior to accepting a position as trustee. In terms of organisational structure the trustees are responsible for the strategic The charity’s direction of the Charity, governance and Para 1.51 charting performance against annually organisational structure prepared budgets. Decisions regarding
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and any wider network investment of Charity funds and
with which the charity expansion into new territories are made
works by the trustees.
The Chief Executive is responsible for the
day-to-day operational management of
the Charity, reporting on progress to the
trustees via email, in person (when
possible) and at the scheduled trustees’
meetings. If there are extraordinary
issues that need to be brought to the
attention of the trustees, extra meetings
are scheduled as required. The Chief
Executive is responsible for maintaining
relationships with partner charities, staff
management, recommending projects to
the trustees and annual financial
performance. The Chief Executive is
supported by a small management team
who are responsible for functional areas
within the Charity. These functional
heads provide periodic reports for the
trustees.
Free the Bears UK is affiliated to several
other independent groups. “Free the
Relationship with any Para 1.51 Bears Ltd” serves the Australian territory
with education and information relating
related parties
to the projects that Free the Bears UK
supports. “Free the Bears Fund”,
registered in Cambodia, oversees the
day-to-day management of the Cambodia
Bear Sanctuary and several field
programmes aimed at reducing the
incidence of illegal poaching and trading
of bears in Cambodia.
“Free the Bears Fund”, registered in Lao
PDR, oversees management of the Tat
Kuang Si Bear Rescue Centre and Luang
Prabang Wildlife Sanctuary together with
other initiatives aimed at ending bear
bile farming in Lao PDR. “To Chuc Free
the Bears”, registered in Vietnam,
provides support to Cat Tien National
Park for development of wildlife rescue
centres and Cat Tien Bear Sanctuary, as
well as field programmes aimed at better
understanding wild bear population
status and trends in the bear bile
industry.
As a group, the independent Free the
Bears Charities share common goals and
objectives. The UK Charity currently
provides funding and support for the
projects in Cambodia, Lao PDR and
Vietnam.
In addition to the affiliate group, Free the
Other Bears UK
also works closely with other
International partner
organisations when mutual goals are
shared and sufficient resources are
available. Free the Bears has historically
been a major funder of Wildlife SOS
(India) who are responsible for the
Dancing Bear Rescue and Kalandar
Rehabilitation Project in India and has
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provided seed-funding support to further bear rescue facilities in Thailand and Indonesia in the past.
## **Reference and Administrative details**
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Charity name Free the Bears UK
Other name the charity Free the Bears, Free the Bears (UK)
uses
Registered charity 1135682
number
Charity’s principal 628 High Road
address South Benfleet
Essex SS7 5SU
England
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## **Names of the charity trustees who manage the charity**
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Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Dr Jonathan Chair
Cracknell BVMS
1 CertVA
CertZooMed
MRCVS
2 Mary Julia Hutton Secretary
Matthew Peter Treasurer
3
Hunt
4 Sarah Jane Moran
Claudia Hartley
BVSc
5 CertVOphthal
DipECVO FHEA
FRCVS
6 Giles Jason Clark
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Corporate trustees – names of the directors at the date the report was approved **Director name** None
Name of trustees holding title to property belonging to the charity
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Trustee name Dates acted if not for
whole year
None
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## **Funds held as custodian trustees on behalf of others**
Description of the assets n/a held in this capacity Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements n/a for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser** Patron Steve Leonard BVSc MRCVS Internati Romain Pizzi BVSc onal MSc DZooMed Wildlife DipECZM MACVS Surgery (Surg) FRES FRSB Advisor FRGS MRCVS
## **Name of chief executive or names of senior staff members (Optional information)**
Matt Hunt – Chief Executive, Brian Crudge – Regional Director, Vuthy Chuon – Cambodia Programme Manager, Sengaloun Vongsay – Laos Programme Manager, Nguyen Van Dung - Vietnam Programme Manager, Dr Kirsty Officer - Veterinary Advisor, Rod Mabin – Regional Communications Manager
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
n/a
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Matthew Peter Hunt **Position (eg** Treasurer **Secretary, Chair, etc)**
**Date** 30[th] January 2023
Free the Bears UK
1135682 Annual accounts for the period 04/01/2021 **To** 03/31/2022
## **Section A Statement of financial activities**
|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
239,319 31,982 - 271,301 369,305
Charitable activities
S02 - 55,000 - 55,000 -
Other trading activities
S03 - - - - -
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
239,319 86,982 - 326,301 369,305
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
603 - - 603 4,979
Charitable activities
S09
421,900 82,514 - 504,414 111,699
Separate material item of expense
S10 - - - - -
Other
S11
11,440 - - 11,440 438
**_Total_**
S12
433,943 82,514 - 516,457 117,116
S13 - 194,624 4,468 - - 190,156 252,189
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 194,624 4,468 - - 190,156 252,189
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 194,624 4,468 - - 190,156 252,189
**_Reconciliation of funds:_**
Total funds brought forward
S21 255,836 - 3,379 - 252,457 268
**_Total funds carried forward_**
S22 61,212 1,089 - 62,301 252,457
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
239,319 31,982 - 271,301 369,305
Charitable activities
S02 - 55,000 - 55,000 -
Other trading activities
S03 - - - - -
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
239,319 86,982 - 326,301 369,305
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
603 - - 603 4,979
Charitable activities
S09
421,900 82,514 - 504,414 111,699
Separate material item of expense
S10 - - - - -
Other
S11
11,440 - - 11,440 438
**_Total_**
S12
433,943 82,514 - 516,457 117,116
S13 - 194,624 4,468 - - 190,156 252,189
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 194,624 4,468 - - 190,156 252,189
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 194,624 4,468 - - 190,156 252,189
**_Reconciliation of funds:_**
Total funds brought forward
S21 255,836 - 3,379 - 252,457 268
**_Total funds carried forward_**
S22 61,212 1,089 - 62,301 252,457
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
239,319 31,982 - 271,301 369,305
Charitable activities
S02 - 55,000 - 55,000 -
Other trading activities
S03 - - - - -
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
239,319 86,982 - 326,301 369,305
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
603 - - 603 4,979
Charitable activities
S09
421,900 82,514 - 504,414 111,699
Separate material item of expense
S10 - - - - -
Other
S11
11,440 - - 11,440 438
**_Total_**
S12
433,943 82,514 - 516,457 117,116
S13 - 194,624 4,468 - - 190,156 252,189
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 194,624 4,468 - - 190,156 252,189
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 194,624 4,468 - - 190,156 252,189
**_Reconciliation of funds:_**
Total funds brought forward
S21 255,836 - 3,379 - 252,457 268
**_Total funds carried forward_**
S22 61,212 1,089 - 62,301 252,457
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
239,319 31,982 - 271,301 369,305
Charitable activities
S02 - 55,000 - 55,000 -
Other trading activities
S03 - - - - -
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
239,319 86,982 - 326,301 369,305
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
603 - - 603 4,979
Charitable activities
S09
421,900 82,514 - 504,414 111,699
Separate material item of expense
S10 - - - - -
Other
S11
11,440 - - 11,440 438
**_Total_**
S12
433,943 82,514 - 516,457 117,116
S13 - 194,624 4,468 - - 190,156 252,189
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 194,624 4,468 - - 190,156 252,189
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 194,624 4,468 - - 190,156 252,189
**_Reconciliation of funds:_**
Total funds brought forward
S21 255,836 - 3,379 - 252,457 268
**_Total funds carried forward_**
S22 61,212 1,089 - 62,301 252,457
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
239,319 31,982 - 271,301 369,305
Charitable activities
S02 - 55,000 - 55,000 -
Other trading activities
S03 - - - - -
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
239,319 86,982 - 326,301 369,305
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
603 - - 603 4,979
Charitable activities
S09
421,900 82,514 - 504,414 111,699
Separate material item of expense
S10 - - - - -
Other
S11
11,440 - - 11,440 438
**_Total_**
S12
433,943 82,514 - 516,457 117,116
S13 - 194,624 4,468 - - 190,156 252,189
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 194,624 4,468 - - 190,156 252,189
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 194,624 4,468 - - 190,156 252,189
**_Reconciliation of funds:_**
Total funds brought forward
S21 255,836 - 3,379 - 252,457 268
**_Total funds carried forward_**
S22 61,212 1,089 - 62,301 252,457
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01
239,319 31,982 - 271,301 369,305
Charitable activities
S02 - 55,000 - 55,000 -
Other trading activities
S03 - - - - -
Investments
S04 - -
- -
Separate material item of income
S05 - - - - -
Other
S06 - - - - -
**_Total_**
S07
239,319 86,982 - 326,301 369,305
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
603 - - 603 4,979
Charitable activities
S09
421,900 82,514 - 504,414 111,699
Separate material item of expense
S10 - - - - -
Other
S11
11,440 - - 11,440 438
**_Total_**
S12
433,943 82,514 - 516,457 117,116
S13 - 194,624 4,468 - - 190,156 252,189
Net gains/(losses) on investments
S14 - - - - -
**Net income/(expenditure)**
S15 - 194,624 4,468 - - 190,156 252,189
**Extraordinary items**
S16 - - - - -
**Transfers between funds**
S17 - - - - -
Gains and losses on revaluation of fxed assets for the charity’s own use
S18 - - - - -
Other gains/(losses)
S19 - - - - -
**_Net movement in funds_**
S20 - 194,624 4,468 - - 190,156 252,189
**_Reconciliation of funds:_**
Total funds brought forward
S21 255,836 - 3,379 - 252,457 268
**_Total funds carried forward_**
S22 61,212 1,089 - 62,301 252,457
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||- 194,624|4,468|-|- 190,156|252,189|
|||||||
||255,836|- 3,379|-|252,457|268|
||61,212|1,089|-|62,301|252,457|
## **Section B Balance sheet**
|||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||
|**Fixed assets**|||F01|F02|F03||
|**Intangible assets**|**(Note 15)**|B01|-|-||-|
|**Tangible assets**|**(Note 14)**|B02|-|-||-|
|**Heritage assets**|**(Note 16)**|B03|-|-||-|
|**Investments**|**(Note 17)**|B04|-|-||-|
|**Current assets**|**_Total fxed assets_**|B05|-|-||-|
|**Stocks**|**(Note 18)**|B06|-|-||-|
|**Debtors**|**(Note 19)**|B07|-|-||-|
|**Investments**|**(Note 17.4)**|B08|-|-||-|
|**Cash at bank and in**|**hand (Note 24)**|B09|61,212|1,089||-|
|**_Total current assets_**||B10|61,212|1,089||-|
|**Creditors: amounts**|**falling due**||||||
|**within one year**|**(Note 20)**|B11|-|-||-|
|**_Net current assets/(liabilities)_**||B12|61,212|1,089||-|
|**_Total assets less_**|**_current liabilities_**|B13|61,212|1,089||**-**|
|**Creditors: amounts**|**falling due after**||||||
|**one year (Note 20)**||B14|-|-||-|
|**Provisions for liabilities**||B15|-|-||-|
|**_Total net assets or liabilities_**||B16|61,212|1,089||-|
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**||B17|-||||
|**Restricted income funds (Note 27)**||B18||1,089|||
|**Unrestricted funds**||B19|61,212|||-|
|**Revaluation reserve**|**_Total funds_**|B20
B21|61,212|1,089||-|
|Signed by one or two trustees on behalf of all|||||||
|the trustees|||Signature|||Print N|
||||||Matthew P||
CC17a (Excel)
2
02/21/2023
CC17a (Excell
0212112023
**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
- -
- -
- -
- -
- -
- -
- -
62,301 252,457
62,301 252,457
- -
62,301 252,457
62,301 252,457
- -
- -
62,301 252,457
- -
1,089 - 3,379
61,212 255,836
-
62,301 252,457
Date of
Name approval
dd/mm/yyyy
Peter Hunt 02/20/2023
**----- End of picture text -----**
CC17a (Excel)
02/21/2023
4
## **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* 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 ü 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 _**not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* ü * -Tick as appropriate No* _**Please disclose: not applicable (i) the nature of the change in accounting policy; not applicable**_
_**(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 not applicable affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* No* ü * -Tick as appropriate _**Please disclose:** not applicable_ _**(i) the nature of any changes;** not applicable_ _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one** not applicable_ _**or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* ü * -Tick as appropriate No* _**Please disclose:** not applicable_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts,** not applicable_ _**the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of** not applicable_ _**the earliest prior period presented in the accounts.**_
CC17a (Excel)
02/21/2023
5
## **Section C**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE**
**Please provide a description of the nature of each change** not applicable **in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds deter**_
**Start of End of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previo 102**_
**End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
6
02/21/2023
**Notes to the accounts**
_Section 35 of FRS102, requires 3 reconciliations to be_
## **ENERALLY ACCEPTED ACCOUNTING**
## _**rmined under FRS 102**_
## _**ous GAAP to net income/(net expenditure) under FRS**_
CC17a (Excel)
02/21/2023
7
## **Section C Not**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by different or additional policy has been adopted then this is_
|**Recognition of income**|These are included in the Stat|
|---|---|
||· the charity becomes ent|
||· it is more likely than not|
||· the monetary value can|
||There has been no ofsetting o|
|**Ofsetting**|permitted by the FRS 102 SOR|
||Grants and donations are only|
|**Grants and donations**|criteria are met (5.10 to 5.12|
||In the case of performance rel|
||that the charity has provided t|
||only occurs when the perform|
|**Legacies**|Legacies are included in the S|
||grant of probate, the executor|
||estate and any conditions atta|
||charity or have been met.|
|**Government grants**|The charity has received gove|
||Gift Aid receivable is included|
|**Tax reclaims on**|Any Gift Aid amount recovered|
|**donations and gifts**|treated as an addition to the s|
||terms of the appeal have spec|
|**Contractual income and**|This is only included in the So|
|**performance related**|services or met the performan|
|**grants**||
|**Donated goods**|Donated goods are measured
exchanged) unless impractica|
||The cost of any stock of goods|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||Donated goods for resale are|
||expected proceeds from sale l|
||from other trading activities' w|
||sheet. On its sale the value o|
||activities' and the proceeds fro|
||activities'.|
Goods donated for on-going u and included in the SoFA as in
||Gifts in kind for use by the cha|
|---|---|
||when receivable.|
|**Donated services and**|Donated services and facilities|
|**facilities**|gift to the charity provided the|
||Donated services and facilities|
||with an equivalent amount rec|
||the SOFA.|
|**Support costs**|The charity has incurred expe|
|**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.|
|**Income from interest,**|This is included in the account|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|
Membership subscriptions rec|
|**subscriptions**|Legacies.|
||Membership subscriptions wh|
||benefts are recognised as inc|
||income from charitable activit|
|**Settlement of insurance**
**claims**|Insurance claims are only inclu
criteria are met (5.10 to 5.12
in the SoFA.|
|**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from|
||year.|
|**2.3 EXPENDITURE**|**AND LIABILITIES**|
|**Liability recognition**|Liabilities are recognised wher|
||constructive obligation comm|
||the obligation can be measure|
|**Governance and support**
**costs**|
Support costs have been alloc
Governance costs comprise al
compliance with regulation an|
||Support costs include central|
||categories on a basis consiste|
||foor areas, or per capita, staf|
|**Grants with performance**
**conditions**|
Where the charity gives a gran
service or output to be provide
recipient of the grant has prov|
|**Grants payable without**
**performance conditions**|Where there are no conditions
realistically avoid the commitm
recognised.|
|**Redundancy cost**|The charity made no redundan|
|**Deferred income**|No material item of deferred i|
|---|---|
|**Creditors**|The charity has creditors whic
discounts|
||A liability is measured on reco|
|**Provisions for liabilities**|measured at the best estimate|
||reporting date|
|**Basic fnancial**
**instruments**|The charity accounts for basic
paragraph 11.7 FRS102 SORP.
11.19, FRS102 SORP.|
|**2.4 ASSETS**||
|**Tangible fxed assets for**|These are capitalised if they c|
|**use by charity**||
||They are valued at cost.|
||The depreciation rates and me|
|**Intangible fxed assets**|The charity has intangible fxe|
||physical substance but are ide|
||or legal rights. The amortisat|
||They are valued at cost.|
|**Heritage assets**|The charity has heritage asset|
||scientifc, technological, geop|
||maintained principally for thei|
||rates and methods used as dis|
||They are valued at cost.|
|**Investments**|Fixed asset investments in quo|
||valued at initially at cost and|
||end. The same treatment is a|
||measured reliably in which ca|
||Investments held for resale or|
||maturity date of less than 1 ye|
|**Stocks and work in**|Stocks held for sale as part of|
|**progress**|realisable value.|
||Goods or services provided as|
||based on the service potentia|
||Work in progress is valued at c|
||Debtors (including trade debto|
|**Debtors**|settlement amount after any t|
||they are measured at the cash|
||The charity has has investmen|
|**Current asset**|equivalents with a maturity da|
**Current asset investments**
equivalents with a maturity da equivalents with a maturity da to meet short term cash comm
They are valued at fair value e
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**tes to the accounts (cont)**
_y the charity except for those ticked "No" or "N/a". Where a detailed in the box below._
tement of Financial Activities (SoFA) when: itled to the resources;
that the trustees will receive the resources; and be measured with sufficient reliability.
of assets and liabilities, or income and expenses, unless required or RP or FRS 102.
y included in the SoFA when the general income recognition FRS102 SORP).
lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant ance related conditions are met (5.16 FRS 102 SORP).
SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the
ernment grants in the reporting period
in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.
FA once the charity has provided the related goods or nce related conditions.
at fair value (the amount for which the asset could be l to do so.
s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.
measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance f stock is charged against 'Income from other trading om sale are also recognised as 'Income from other trading
se by the charity are recognised as tangible fixed assets ncoming resources when receivable.
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
arity are included in the SoFA as income from donations
s are included in the SOFA when received at the value of the e value of the gift can be measured reliably.
s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in
nditure on support costs.
lp received is not included in the accounts but is described
ts when receipt is probable and the amount receivable can
eived in the nature of a gift are recognised in Donations and
ich gives a member the right to buy services or other ome earned from the provision of goods and services as ties.
uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income
unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the
re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.
cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.
functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.
nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.
s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be
ncy payments during the reporting period.
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü ü ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
**----- End of picture text -----**
ncome has been included in the accounts.
ch are measured at settlement amounts less any trade
ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the c financial instruments on initial recognition as per . Subsequent measurement is as per paragraphs 11.17 to
can be used for more than one year, and cost at least
ethods used are disclosed in note 9.2.
ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5
ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.
oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.
r pending their sale and cash and cash equivalents with a ear are treated as current asset investments
non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value l provided by items of stock.
cost less any foreseeable loss that is likely to occur on the contract.
ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received. nts which it holds for resale or pending their sale and cash and cash ate less than one year These include cash on deposit and cash
**----- Start of picture text -----**
ü
**----- End of picture text -----**
except where they qualify as basic financial instruments.
**----- Start of picture text -----**
Yes No N/a
ü
**----- End of picture text -----**
**Section C Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds
Analysis
Donations Donations and gifts 185,241 31,982 -
and legacies: Gift Aid 54,078 - -
Legacies - - -
General grants provided by government/other
charities - 55,000 -
Membership subscriptions and sponsorships
which are in substance donations - - -
Donated goods, facilities and services - - -
Other - - -
Total 239,319 86,982 -
Charitable
activities: - - -
- - -
- - -
Other - - -
Total - - -
Other trading
activities: - - -
- - -
- - -
Other - - -
Total - - -
Income from Interest income - - -
investments: Dividend income - - -
Rental and leasing income - - -
Other - - -
Total - - -
- - -
Separate
material item - - -
of income: - - -
- - -
Total - - -
Other: Conversion of endowment funds into income - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - -
Gain on disposal of a programme related
investment - - -
Royalties from the exploitation of intellectual
property rights - - -
Other - - -
Total - - -
TOTAL INCOME 239,319 86,982 -
**----- End of picture text -----**
**TOTAL INCOME** CC17 (E l)
16
02/21/2023
## **Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
49,074 in grants given for sanctuary con 47,639 donated as sole bear care spons
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
not applicable not applicable
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17 (E l)
02/21/2023
17
**(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
217,223 369,305
54,078 -
- -
55,000 -
- -
- -
-
326,301 369,305
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 326,301 369,305
CC17 (E l)
18
02/21/2023
nstruction activities
iorships
**Section C Notes to the accounts**
## **Note 4 Analysis of receipts of government grants**
## **Description**
**Government grant 1 Government grant 2 Government grant 3 Other**
## **Description**
**Government grant 1 Government grant 2 Government grant 3**
## **Other**
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
## **This year**
## **This year**
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
20
02/21/2023
**(cont)**
**This year £** - - - - **Total** -
**Last year £** - - - - **Total** - **Last year**
## **Last year**
CC17a (Excel)
21
02/21/2023
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
## **Seconded staff Use of property Other**
## **This 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)
22
02/21/2023
**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|**Last year**||
|||
CC17a (Excel)
23
02/21/2023
## **Section C Notes to the accounts**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year
Restricted
Unrestricte income Endowment
Analysis d funds funds funds Total funds
Expenditure on raising funds: £
Incurred seeking donations 603 - - 603
Incurred seeking legacies
- - - -
Incurred seeking grants
- - - -
Operating membership schemes and
social lotteries
- - - -
Staging fundraising events
- - - -
Fudraising agents
- - - -
Operating charity shops
- - - -
Operating a trading company
undertaking non-charitable trading
activity - - - -
Advertising, marketing, direct mail and
publicity - - - -
Start up costs incurred in generating
new source of future income
- - - -
Database development costs
- - - -
Other trading activities
11,440 - - 11,440
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 12,043 - - 12,043
Expenditure on charitable activities:
- - - -
Grants and donations paid 421,900 82,514 - 504,414
- - - -
- - - -
**----- End of picture text -----**
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**----- Start of picture text -----**
Total expenditure on charitable
activities 421,900 82,514 - 504,414
Separate material item of expense
- - - -
- - - -
- - - -
Total - - - -
Other
- - - -
- - - -
- - - -
- - - -
Total other expenditure - - - -
TOTAL EXPENDITURE 433,943 82,514 - 516,457
Other information:
Analysis of expenditure on charitable activities
This year
Activities Grant
Support Total this
Activity or programme undertaken funding of
Costs year
directly activities
£ £ £ £
Support for Regional Programme - 104,331 104,331
Support for Laos Programme - 261,151 - 261,151
Support for Cambodia Programme - 46,859 - 46,859
Support for Vietnam Programme - 92,073 - 92,073
Total - 504,414 - 504,414
**----- End of picture text -----**
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**(cont)**
## **Last year**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds
£
4,979 - - 4,979
- - - -
-
-
-
-
-
-
- - - -
- - - -
- - - -
438 438
-
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
5,417 - - 5,417
- - - -
40,166 71,533 - 111,699
- - - -
- - - -
**----- End of picture text -----**
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40,166 71,533 - 111,699 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 45,583 71,533 - 117,116
|**Last year**|**Last year**|**Last year**|**Last year**|-|
|---|---|---|---|---|
|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**||
|**£**|**£**|**£**|**£**||
||23,555||23,555||
|-|64,843|-|64,843||
|-|5,000|-|5,000||
|-|18,301|-|18,301||
|-|111,699|-|111,699||
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**Section C Notes to the accounts Note 7 Extraordinary items** _**Please explain the nature of each extraordinary item occurring in the period**_ **Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
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## **(**
## _**d.**_
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3
(examples) £ £ £ £
Governance - - - -
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3
(examples) £ £ £ £
Governance - - - -
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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**----- Start of picture text -----**
Grand total Basis of allocation
£ (Describe method)
-
-
-
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Grand total Basis of allocation
£ (Describe method)
-
-
-
-
-
-
**----- End of picture text -----**
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## **Section C Notes to the accounts**
**Note 10 Details of certain items of expenditure**
**10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner**
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**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**This year £ Salaries and wages** - **Social security costs** - **Pension costs (defined contribution scheme) Other employee benefits** - **Total staff costs** - **This year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
**Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excl pension costs) fell within each band of £10,000 from £60,000 upwards. If there are n transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
Band Number of
This year
£60,000 to £69,999 -
£70,000 to £79,999 -
£80,000 to £89,999 -
£90,000 to £99,999 -
£100,000 to £109,999 -
This year
£
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.
**----- End of picture text -----**
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## **11.2 Average head count in the year The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year
Number
Fundraising -
Charitable Activities -
Governance -
Other -
Total -
**----- End of picture text -----**
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||**This year**||
||**Last year**||
|**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**This year**|
|---|---|
||**£**
-
|
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## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
||**This year**|
|---|---|
||**£**|
|**Total amount of payment**
|-|
|**The nature of the payment (cash,**
**asset etc.)**|**This year**|
||**£**|
|**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**|-|
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## **(cont)**
**Last year £** - - - -
## _**luding employer no such**_
**----- Start of picture text -----**
employees
Last year
-
-
-
-
-
Last year
£
-
**----- End of picture text -----**
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**Last year Number** - - - - -
**----- Start of picture text -----**
Last year
£
-
**----- End of picture text -----**
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**----- Start of picture text -----**
Last year
£
-
Last year
£
-
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 12 Defined contribution pension scheme or defined benefit sche a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**|**This year**|
|---|---|
||**£**
-|
**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 pen to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defi plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan. If this is different for last year, provide details**
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**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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## **(cont)**
## **eme accounted for as**
**----- Start of picture text -----**
Last year
£
-
**----- End of picture text -----**
_**sion plan but is unable**_
_**fined benefit pension**_
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**Section C Notes to the accounts**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which i the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals
Activity or project 1 - -
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - -
Total - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support cost**_
## **13.2 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**Names of institution Purpos**
## _**Total grants to institutions in reporting period**_
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## _**Other unanalysed grants TOTAL GRANTS PAID**_
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals
Activity or project 1 - -
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - -
Total - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support cost**_
## **13.4 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**----- Start of picture text -----**
Names of institution Purpos
**----- End of picture text -----**
_**Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID**_
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**(cont)**
## _**in aggregate form a material part of**_
**----- Start of picture text -----**
Support costs Total
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
## _**ts.**_
_**Please provide details of charity's URL. Yes Provide details No below**_ **Total amount of se grants paid £** - - - - - - - - - - **-**
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**----- Start of picture text -----**
-
-
**----- End of picture text -----**
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**----- Start of picture text -----**
Support costs Total
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
## _**ts.**_
_**Please provide details of charity's URL. Yes Provide details No below**_ **Total amount of se grants paid £** - - - - - - - - - - **-** - -
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## **Section C Notes to the accounts**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|**£**
**£**
At the beginning of the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
**14.3 Net book value**
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
**Freehold land &**
**buildings**
**Other land &**
**buildings**
SL or RB (Straight
Line or Reducing
Balance)|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**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 const tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition 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 indicate the rate of depreciation: for straight line, what is the anticipated life of the asse percentage annual deduction._
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## **(cont)**
**----- Start of picture text -----**
Plant, Fixtures, fittings Total
machinery and and equipment
motor vehicles
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
SL or RB SL or RB SL or RB
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
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**----- Start of picture text -----**
This year Last year
- -
This year Last year
£ £
truction of - -
n of tangible - -
**----- End of picture text -----**
_= straight line; RB = reducing balance). Also please t (in years); for reducing balance, what is the_
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## **Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**15.1 Cost or valuation**||||||
|---|---|---|---|---|---|
||**Research &**|||**Patents and**|**Other**
**Total**|
||**development**|||**trademarks**||
|||**£**||**£**|**£**
**£**|
|At beginning of the year|||-|-|- -|
|Additions|||-|-|- -|
|Disposals|||-|-|- -|
|Revaluations|||-|-|- -|
|Transfers *|||-|-|- -|
|At end of the year|||-|-|- -|
|**15.2 Amortisation and**|**impairments**|||||
||****Basis**
SL|or RB||SL or RB|SL or RB
SL or RB
Straight Line|
|At beginning of the year|**** Rate**
||-|-|- -
("SL") or
Reducing
Balance ("RB")|
|Disposals|||-|-|- -|
|Amortisation|||-|-|- -|
|Impairment|||-|-|- -|
|Transfers*|||-|-|- -|
|At end of year|||-|-|- -|
|**15.3 Net book value**||||||
|
Net book value at the beginning|||-|-|- -|
|of the year||||||
|
Net book value at the end of the|||-|-|- -|
|year||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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|**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the efective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of_**
**_an impairment loss._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of_**
**_an impairment loss._**
**_the carrying amount that would have been recognised_**
**_had the assets been carried under the cost model._**
**_(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._**|**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the efective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of_**
**_an impairment loss._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of_**
**_an impairment loss._**
**_the carrying amount that would have been recognised_**
**_had the assets been carried under the cost model._**
**_(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._**|**15.5 Impairment**
**This year:**
**Last year:**
**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the efective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of_**
**_an impairment loss._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of_**
**_an impairment loss._**
**_the carrying amount that would have been recognised_**
**_had the assets been carried under the cost model._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount_**
**_of the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|
|---|---|---|
||||
||||
||||
||||
||||
||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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**Section C Notes to the accounts**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**This year**
**(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**
|**£**
**£**
**£**
At beginning of the year
- - -
Additions
- - -
Disposals
- - -
Revaluations
- - -
Transfers *
- - -
At end of the year
- - -
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
- - -
Disposals
- - -
Depreciation
- - -
Impairment
- - -
Transfers*
- - -
At end of year
- - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
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## **16.4 Net book value**
Net book value at the beginning of the - - - year Net book value at the end of the year - - -
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## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_ **This** _**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**
Carrying amount at the beginning of the period
Additions
Disposals Depreciation/impairment
Revaluation
Carrying amount at the end of period
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance**
**This year**
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**(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.**
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## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013
£ £ £
Purchases
Group A - - -
Group B - - -
Group C -
Other -
Donations
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total additions - - -
Charge for impairment
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total charge for impairment - - -
Disposals
Group A - carrying amount - - -
Group B - carrying amount - - -
Group C - - -
Other - - -
Total disposals - - -
**----- End of picture text -----**
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## **(cont)**
**----- Start of picture text -----**
Last year
Heritage asset Total
4
£ £
- -
- -
- -
- -
- -
- -
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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- - - -
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**----- Start of picture text -----**
year Last year
and those at valuation
At valuation At cost Group Total
Group A B
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
## **e sheet)**
**Last year**
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**----- Start of picture text -----**
2012 2011
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **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 investm**
**----- Start of picture text -----**
Cash & cash Listed Investment
equivalents investments properties
Carrying (fair) value at beginning of - - -
period
Add: additions to investments during - - -
period*
Less: disposals at carrying value - - -
Less: impairments - - -
Add: Reversal of impairments - - -
Add/(deduct): transfer in/(out) in the - - -
period
Add/(deduct): net gain/(loss) on - - -
revaluation
Carrying (fair) value at end of year - - -
**----- End of picture text -----**
## ***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset c and willing parties in an arm's length transaction. For traded securities, the on the London Stock Exchange Daily Official List or equivalent. For other ass traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreein differentiating between those held at fair value and those held at cost**
**This year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties**
**----- Start of picture text -----**
Fair value a
£
**----- End of picture text -----**
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**Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment) Last year: Analysis of investments Fair value a £ Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment)**
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## **17.3 If your charity holds investment properties, please complete the f**
**----- Start of picture text -----**
This y
**----- End of picture text -----**
**(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 app**
**Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total**
**----- Start of picture text -----**
This y
£
**----- End of picture text -----**
## **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**
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## **Please explain how the guarantee furthers the charity's aims**
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## **17.6 Concessionary loans**
_**Desc**_ **Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).** _**Total Desc**_ **Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Total**_ **This year 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 This year 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.**
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**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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## **(cont)**
**----- Start of picture text -----**
ment)
Social
Other Total
investments
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
_**could be exchanged between knowlegable fair value is the value of the security quoted sets where there is no market price on a**_
**ng with the balance sheet row B04 t less impairment.**
**----- Start of picture text -----**
t year end Cost less impairment
£
- -
- -
- -
**----- End of picture text -----**
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- - - - - - -
**----- Start of picture text -----**
t year end Cost less impairment
£
- -
- -
- -
- -
- -
- -
-
**----- End of picture text -----**
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## **following note:**
**year Last year**
## **licable, agreeing with the balance sheet.**
**----- Start of picture text -----**
year Last year
£
- -
- -
- -
- -
- -
- -
This year Last year
**----- End of picture text -----**
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**----- Start of picture text -----**
This year £ Last year £
cription
- -
- -
- -
- -
- -
This year £ Last year £
cription
- -
- -
- -
- -
Last year
Last year
**----- End of picture text -----**
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**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 bet activities.**
**----- Start of picture text -----**
Stock Donated goods
For For resale For For resale
distribution distribution
£ £ £ £
Charitable activities:
Opening - - - -
Added in period - - - -
Expensed in period - - - -
Impaired - - - -
Closing - - - -
Other trading activities:
Opening - - - -
Added in period - - - -
Expensed in period - - - -
Impaired - - - -
Closing - - - -
Other:
Opening - - - -
Added in period - - - -
Expensed in period - - - -
Impaired - - - -
Closing - - - -
Total this year - - - -
Total previous year - - - -
This year Last
£ £
**----- End of picture text -----**
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**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **(cont)**
## **tween**
**Work in progress £** - - - - **-** - - - - **-** - - - - **-** - - **year £**
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## **Section C Notes to the accounts**
**Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
**Trade debtors Prepayments and accrued income Other debtors**
## **Total**
_**Please complete 19.2 where a material debtor is recoverable more than a year**_
**19.2 Analysis of debtors recoverable in more than 1 year (included in debtor**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
Total
**----- End of picture text -----**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
## _**r after the reporting date.**_
**----- Start of picture text -----**
rs above)
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**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 one year**|**Amounts falling due**
**within one year**|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
**----- Start of picture text -----**
This year
**----- End of picture text -----**
_**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**
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## **(cont)**
**----- Start of picture text -----**
Amounts falling due after
more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
Last year
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A charity has a liability of uncertain timing or amount.**_
## **21.1 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**
- **21.2 Please provide: This year - 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.**
## **This 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.**
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## **(cont)**
## _**A provision is made when the**_
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
- -
Last year
**----- End of picture text -----**
## **Last year**
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## **Section C Notes to the accounts**
## **Note 22 Other disclosures for debtors, creditors and other basic fi**
**T 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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## **(cont)**
## **financial instruments**
**----- Start of picture text -----**
This year Last year
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabililities, please complete the following se possibility of their existence is remote.**
## **This year**
**Description of item including its legal nature. Estimate of fin Please describe any security provided in connection to the liability.**
**Last year Description of item including its legal nature. Estimate of fin Please describe any security provided in connection to the liability.**
## **23.2 Contingent assets Where the charity has contingent assets, please complete the following sectio probable**
## **This year**
## **Last year**
**Description of item Estimate of fin Description of item Estimate of fin**
## **23.4 Other disclosures for contingent assets and/or liabilities**
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## **Please provide the following information where practicable:**
**This year Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
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**(cont)**
## **ection unless the**
## **nancial effecti**
**nancial effecti**
## **n when their existence is**
## **nancial effecti**
**nancial effect**
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Last year
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**Section C Notes to the accounts**
**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**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
62,301 252,457
- -
62,301 252,457
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 25 Fair value of assets and liabilities**
## **This year**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
Not applicable due to the nature of the income
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11,** not applicable **FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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**----- Start of picture text -----**
Last year
Not applicable due to the nature of the
income
**----- End of picture text -----**
**----- Start of picture text -----**
not applicable
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period**_
|**Please provide details of the nature of**
**the event**|none to report|**This year**
none to rep|
|---|---|---|
|**Provide an estimate of the fnancial**|||
|**efect of the event or a statement that**|not applicable|not applicab|
|**such an estimate cannot be made**|||
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{cont)
Last year
.ort
ble
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a 18,966 86,982 - 82,514
Total Funds 18,966 86,982 - 82,514
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 23,434
- - 23,434
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds - - -
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**Reason for transfer and where endowment is con income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **Last year**
**Reason for transfer and where endowment is con income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **27.4 Designated funds**
## **This year**
## **Planned use Purpose of the designation**
## **Last year**
**Planned use Purpose of the designation**
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## **(cont)**
## **nverted to Amount**
**----- Start of picture text -----**
nverted to Amount
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
Amount
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expens details of such transactions should be provided in this note. If there are no transaction in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits f employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the for, any remuneration or other benefits paid to a trustee by the charity or any instituti**_
**----- Start of picture text -----**
Amounts pa
Legal authority (eg Remuneration Pension
Name of trustee order, governing contribution
document)
£ £
- -
- -
- -
- -
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.
**----- End of picture text -----**
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits f employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the for, any remuneration or other benefits paid to a trustee by the charity or any instituti**_
**Amounts pa**
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**----- Start of picture text -----**
Remuneration Pension
Legal authority (eg contribution
Name of trustee order, governing
document)
£ £
- -
- -
- -
- -
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.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such tran this note. If there are no transactions to report, please enter “True” in the box below. report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
**This Type of expenses reimbursed £ Travel Subsistence Accommodation Other (please specify): TOTAL Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
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_**Please give details of any transaction undertaken by (or on behalf of) the charity in wh interest, including where funds have been held as agent for related parties. If there ar enter 'true' in the box provided.**_
## **This year**
## **There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at
Amount
or related party to charity transaction(s) period end
£ £
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.
**----- End of picture text -----**
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## **Last year**
## **There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at
Amount
or related party to charity transaction(s) period end
£ £
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.
**----- End of picture text -----**
_**For any related party, please provide details of any guarantees given or received.**_
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## **(cont)**
## _**ses explained in guidance notes) ns to report, please enter “True”**_
**----- Start of picture text -----**
from an 1
e amount of, and legal authority
on or company connected with it.
aid or benefit value
Redundancy Other TOTAL
(including
loss of
office)/ex
gratia
£ £ £
- - [ - ]
- - [ - ]
- - [ - ]
- - [ - ]
**----- End of picture text -----**
_**e amount of, and legal authority on or company connected with it.**_
**----- Start of picture text -----**
from an
**----- End of picture text -----**
_**e amount of, and legal authority on or company connected with it.**_
**----- Start of picture text -----**
aid or benefit value
**----- End of picture text -----**
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**----- Start of picture text -----**
Redundancy Other TOTAL
(including
loss of
office)/ex
gratia
£ £
- - [ - ]
- - [ - ]
- - [ - ]
- - [ - ]
**----- End of picture text -----**
## _**nsactions should be provided in If there are transactions to**_
**----- Start of picture text -----**
year Last year
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## _**hich a related party has a material re no such transactions, please**_
**----- Start of picture text -----**
Amounts
written off
Provision for bad
during
debts at period end
reporting
period
£ £
**----- End of picture text -----**
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**----- Start of picture text -----**
Amounts
written off
Provision for bad
during
debts at period end
reporting
period
£ £
**----- End of picture text -----**
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## **ote 29 Additional Disclosures**
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CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Free The Bears UK
On accounts for the year
erKled
31° March 2022
Charity no
{if any)
1135682
Set out on pages
No page numbers provided
I report to the trustees on my examination of the arAxyJnts of the above
chartty (Ihe Trusf) for the year ended 31st March 2022.
Responsibllltles and As the charity trustees of the Trus( you are responsib for the preparation
ba$ls of report of the accounts in aCC3)rdan with the requirenMts of the Charities Act
2011 (Ihe A¢t°).
I report in resped of my examination of the Trusl's accounts carTied out
under section 145 of the 2011 Act and in Trying out my examination. I
have followed the applicable Directions given by the Charrty Commission
under section 145(5}(b) of the Act.
I have completed my exarninatn. I confirm that no material matters have
come to my attention in o)nnection with the examination which gives me
cause to believe that in, any material respec*'.
a[untij records were not kept in accordance with seCtn 130 of
the Act: or
the aunt$ do not accord wilh those accounting records,. or
the accounts do not compty with the applicable requirements
conMIng the fom and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a Irue and fair VI whh is not a matter
considered as p8rt of an independent examination.
Independent
examiner's statement
I have and have o)me acTOSS no olher mtters in connection
with the examination to which attention should be drawn in order to enab a
proper understanding ofthe accounts to be reached.
Signed:
i?1
Christopher John Swallchv
Relevant professional
quallfl¢ation(sl or body
(If any):
FCA
Address:
The Malt House. Warriwn Ro&
Bartsngton. Cheshire
CW8 4QU
IER
October 2018
Section B
Disclosure
Only complete if the examiner needs to highli9ht matters of rA)nom (see CC32,
Independent examination of chanty accounts.. direGtions and gUIdar for
examiners).
No tr*tters sing noted.
Givg h•re brièf detalls of
any items that the
examiner wlshgs to
dlsclose.
IER
October 2018