## **Trustees’ Annual Report for the period** ## **From 01 January 2023 Period start date To 31 December 2023 Period end date** ## **Charity name: Free the Bears UK** ## **Charity registration number: 1135682** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To promote humane behaviour towards animals, in
particular bears, by providing appropriate care,
protection, treatment 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
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|Free the Bears UK works with expert affiliate and
partner groups on projects that will make a significant
impact on animal welfare, conservation and
awareness. The Charity works with national and
provincial government partners to ensure the best
chance of long-term success for each programme.
Primary objectives for 2023 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.
•
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 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 be fewer than 250
animals.
•
Continued collaboration with international
experts such as the IUCN Bear Specialist
Group to develop long-term conservation
action plans for some of the world's least
known bear species
•
Essential support for ending the practice of
bear bile farming in Lao PDR and Vietnam| |||through ground-breaking research into wild
bear
populations
and
enhanced
environmental
awareness
among
communities.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Trustees have regard for the Charities
Commission general guidance on Public Benefit and
consider our programmes and activities to be meeting
the following charitable purposes for 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| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|Volunteers continue to play a significant role in the
raising of funds to support field programmes,
particularly through Peer-2-Peer fundraising events.
Outside of the UK we have been able to welcome
volunteers at our sanctuary in Vietnam, while all of
our sanctuaries regularly play host to international
youth groups and schools plus offer Bear Care Tours
for supporters to see our work first hand across all of
our sites.| |Other||| ## **Achievements and Performance** SORP reference |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The information below represents a summary of the
main achievements for the charity in its three core
focal areas of work during the past year in which a
total of 10 bears (along with an additional 13 animals
of 9 other species) were rescued from the illegal
wildlife trade across Southeast Asia and brought into
our sanctuaries for care;
**Cambodia Bear Rescue and Conservation**
**Programme**
After more than 25 years of working in partnership
with the Cambodian Forestry Administration we are
seeing a continued reduction in the number of bears
being illegally traded with 2023 marking the first year
since 1995 in which no bears were rescued from the
illegal wildlife trade. Interpreting such trends in the
black-market trade is always difficult and so we
cannot state with confidence whether this is most
likely due to a reduction in trade, or a reduction in
wildlife law enforcement effort or even wild bear
populations. Given this lack of new rescues and an
increasingly aged population, following the death of
3 bears during 2023 the total number of bears in our
care had reduced to 119 animals by the end of 2023.
Deaths included CR137 Rose, a 13 year old Asiatic
black bear who came into our care after being rescued
in 2009, CR093 Jon, a male sun bear who had been in
our care since 2006 and was estimated to be around
22 years old, and CR212 Zelda who had been with us
only a few years (since 2021) after spending the first
12 years of her life being kept as a trophy pet.
Our teams remained busy throughout the year with
renovation works completed in the Cambodian
Wildlife Hospital plus construction of a brand new
Pre-release Stage 1 enclosure completed, along with
work on a brand new Bear House (BH9) which will
feature up to 18 dens and 6 forested enclosures.
Specialist visits included veterinary ophthalmology
and dental surgeries, while our research team were
able to initiate a behaviour-change intervention
designed through our partnership with San Diego Zoo
Institute for Conservation Research and Oxford
University.

**Laos Bear Rescue and Conservation Programme**
Our sanctuaries and overall programme in Laos con
tinue to grow rapidly with a further 9 bears (all
Asiatic black bears, Laos rescues 117-125) rescued
and brought into our care, along with a further 13
other wild animals rescued from hunters and traders.
Construction work to house the new arrivals and,
where possible, facilitate their rehabilitation ready
for return to the wild, was constant with Unit 3
completed within our Quarantine Area, a 16,000m2
Pre-release Stage 2 completed and our on-site
accommodation for visiting researchers, students and
government officers completed. The completion of
Base Station 2 enabled us to ramp up training
programmes including a 2 week residential course in
animal handling for Department of Forest Inspection
officers, while delivery of the first wildlife medicine
module for veterinary students at the National
University of Laos was completed in partnership
with support from the British embassy in Vientiane.
Further developments across the year included visits
fromskilled volunteersincludingablacksmith from| |---|---|---| Edinburgh Zoo and an animal husbandry specialist from Kent, while our work to promote sustainability across the sanctuaries was supported through the installation of solar-powered lighting across Luang Prabang Wildlife Sanctuary and creation of Frist Impressions, a new visitor education area at Tat Kuang Si Bear Rescue Center, with support from Buildings Trust International. **Vietnam Bear Rescue and Conservation Programme** The rescue of 23 year old male Asiatic black bear Odin (VR065) in March 2023 marked the last bile farm bear in Long An province, taking us one step closer to ending the practice of bear farming in Vietnam. Sadly so many of the bears coming into our care after decades in bile farms carry physical and mental damage with them and we lost three bears over the course of the past year including female Asiatic black bears VR18 Lucy and VR041 Sao, rescued in 2009 and 2012 respectively, plus male sun bear VR043 Dambri, rescued in 2014. We take solace from the fact that these bears at least were able to end their days in the near-natural environment of the Cat Tien Bear Sanctuary. We continued to transfer bears to Bear House 4, forming new social groups to allow each bear the opportunity to spend their days enjoying the large forested enclosures. Renovation works within the original Cat Tien Bear Rescue Center ensured we were ready to welcome any further new rescues, with bile farm visits taking place in Binh Duong and Dong Nai provinces to try to persuade farm owners to surrender their bears. The additional support provided by volunteers in June/July and December allowed for additional works to be completed, creating new enrichment materials for the 47 bears in our care by the end of 2023. **Building global awareness of the threats facing Southeast Asia’s bears** Free the Bears staff continued to play key roles within the IUCN SSC Bear Specialist Group, with CEO Matt Hunt co-chairing the Asiatic black bear Expert Team, and Regional Director Brian Crudge co-chairing the Sun bear Expert Team. Work to implement the Sun Bear Conservation Action Plan continued throughout the year, and new links were formed with groups in the Republic of Korea with a view to offering assistance wherever possible in the ending of bear farming in that country by 2026. The same team from BBC Studios who created the documentary series “Bears About The House” returned to Laos in 2023 to film for a new series being commissioned by National Geographic channel. ## **Additional information (optional)** You may choose to include further statements where relevant about: ||Achievements against
objectives set|Para 1.41|| |---|---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |---|---|---| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|Our financial position strengthened further during
2023 thanks to new philanthropic donors and grants
plus continued growth across almost all other income
streams, all contributing to a 78% increase over 2022
income.
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 approximately 30% of Free the Bears
global income now generated through Free the Bears
UK.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Having considered our position in line with the
Charities Commission guidance the Trustees feel that
the maintenance of 6-months overhead costs is
prudent, 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
maintained at a satisfactory level throughout the
year, maintaining at least £50,000 at all times| |Reasons for holding zero
reserves|Para 1.22|With minimal overhead costs incurred in the UK
minimal levels of reserves are considered to be
necessary as funds are transferred to our project
country accounts on a regular basis. We continue to
retain emergency reserves equivalent to 3-months
running costs in both Cambodia and Laos to ensure
we maintain sufficient reserves in each territory and
protect against sudden currency fluctuations.| |Details of fund materially in
deficit|Para 1.24|There are no funds materially in deficit| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|The Trustees have no uncertainties about the charity
continuing as a going concern| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Philanthropic
trusts,
website
donations
and
government grants all make up major income streams
for Free the Bears UK, supported further by Private
individual
donors,
Peer-2-Peer
fundraising,
zoological institutions, corporate sponsors and
bequests all making up significant income streams for
Free the Bears UK.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|The trustees review the major risks to which the
Charity is exposed on a regular basis and systems are
implemented whenever possible to mitigate these
risks. The trustees believe that there is a satisfactory
system of internal controls which are also reviewed
on a regular basis.| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document|
Para 1.25|Constitution| |How is the charity
constituted?|Para 1.25|Unincorporated association| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|In accordance with the Articles of Association, the
number of trustees shall be no less than three but are
not subject to any maximum. New trustees may be
appointed by ordinary resolution. Every new trustee
shall sign in the minute book a declaration of
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
sixpersons.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|Prospective trustees are required to consider whether
there would be any possible conflicts of interest if
they were to be appointed as a trustee. It is
particularly important that the individual is free to
make a full contribution to the 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.| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|In terms of organisational structure the trustees are
responsible for the strategic direction of the Charity,
governance and charting performance against
annually prepared budgets. Decisions regarding
investment of Charity funds and expansion into new
territories are made 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.| |Relationship with any
related parties|Para 1.51|Free the Bears UK is affiliated to several other
independent groups. “Free the Bears Ltd” serves the
Australian territory with education and information
relating 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.| |---|---|---| |Other||In addition to the affiliate group, Free the Bears UK
also works closely with other International partner
organisations when mutual goals are shared and
sufficient resources are available.| ## **Reference and Administrative details** |Charity name|Free the Bears UK| |---|---| |Other name the charity uses|Free the Bears, Free the Bears (UK)| |Registered charity number|1135682| |Charity’s principal address|628 High Road
South Benfleet
Essex SS7 5SU
England| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Dr Jonathan Cracknell
BVMS CertVA
CertZooMed MRCVS|Chair||| ||Giles Jason Clark|Secretary||| ||Matthew Peter Hunt|Treasurer||| ||Sarah Jane Moran|||| ||Claudia Hartley BVSc
CertVOphthal
DipECVO FHEA
FRCVS|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – 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 |**Trustee name**|**Dates acted if not for whole year**|| |---|---|---| |None||| |||| |||| |||| |||| |||| ## **Funds held as custodian trustees on behalf of others** |Description of the assets
held in this capacity|n/a| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|n/a| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|n/a| ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**
**adviser**
**Name**
**Address**|**Type of**
**adviser**
**Name**
**Address**|**Type of**
**adviser**
**Name**
**Address**| |---|---|---| |Patron|Steve Leonard BVSc
MRCVS|| |||| |||| |||| ## **Name of chief executive or names of senior staff members (Optional information)** Matt Hunt – Chief Executive, Brian Crudge – Regional Director, Linda McCormack – Chief Financial Officer, Vuthy Chuon – Cambodia Programme Manager, Sengaloun Vongsay – Laos Programme Manager, Nguyen Van Dung - Vietnam Programme Manager, Dr Romain Pizzi BVSc MSc DZooMed DipECZM MACVS (Surg) FRES FRSB FRGS MRCVS - 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)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**||| |---|---|---| ||Matthew Peter Hunt|| ||
Treasurer|| ||31stOctober 2024|| ||31stOctober 2024|| ||Free the Bears UK|Free the Bears UK|Free the Bears UK|1135682||| |---|---|---|---|---|---|---| ||Annual accounts for theperiod|||||| ||1/1/2023||**To**|12/31/2023||| |||||||| |**Section A**|**Statement of financial activities**|||||| |Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**Total**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**Total**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**Net movement in funds**
S20
**Reconciliation of funds:**
Total funds brought forward
S21
**Total funds carried forward**
S22
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised gains/(losses):**||**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**||||| |||349,097|-|-|349,097|210,818| |||-|194,700|-|194,700|83,209| |||-|-|-|-|-| |||-|-||-|-| |||-|-|-|-|-| |||-|-|-|-|3,342| |||349,097|194,700|-|543,797|297,369| |||||||| ||||-|-|-|306| |||327,465|168,375|-|495,840|279,992| ||||-|-|-|-| |||2,154|-|-|2,154|2,695| |||329,619|168,375|-|497,994|282,993| |||||||| |||19,478|26,325|-|45,803|14,376| |||-|-|-|-|-| |||19,478|26,325|-|45,803|14,376| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||4,080|-|-|4,080|-| |||23,558|26,325|-|49,883|14,376| |||||||| |||76,677|-|-|76,677|62,301| |||100,235|26,325|-|126,560|62,301| ## **Section B Balance sheet** |Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**Total fixed assets**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**Total current assets**
B10
B11
**Net current assets/(liabilities)**
B12
**Total assets less current liabilities**
B13
B14
**Provisions for liabilities**
B15
**Total net assets or liabilities**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Total funds**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**Total fixed assets**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**Total current assets**
B10
B11
**Net current assets/(liabilities)**
B12
**Total assets less current liabilities**
B13
B14
**Provisions for liabilities**
B15
**Total net assets or liabilities**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Total funds**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|**£**
F01
**Unrestricted**
**funds**|**£**
F02

**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||100,235|26,325|-|126,560|76,677| |||100,235|26,325|-|126,560|76,677| |||||||| |||-|-|-|-|-| |||||||| |||100,235|26,325|-|126,560|76,677| |||||||| |||100,235|26,325|**-**|126,560|76,677| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||100,235|26,325|-|126,560|76,677| |||||||| |||-|||-
26,325
100,235
-|-| ||||26,325|-||-| |||100,235||||76,677| |||||||| |||100,235|26,325|-|126,560|76,677| |||||||| |||Signature||Print|Name|Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 10/30/2024 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## **This section should be completed by all charities** _._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities - • and with* 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 FRS 102.* ü - -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*
No*|ü|| |---|---|---| |||| ## **Please disclose:** **(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 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*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| |**Please disclose**|**:**||| |**(i) the nature of**|**any chan**|**ges;**|_not applicable_| |**(ii) the effect of**
**assets and liabi**|**the chang**
**lities for t**|**e on income and expense or**
**he current period; and**|_not applicable_| |**(iii) where pract**
**more future per**|**icable, th**
**iods.**|**e effect of the change in one or**|_not applicable_| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |No material prior|year error|have been identified in the reporting period (3.47 FRS 102 SORP).|have been identified in the reporting period (3.47 FRS 102 SORP).| |---|---|---|---| |Yes*
No*
**Please disclose**|ü|* -Tick as appropriate|| ||||| ||**:**||| |**(i) the nature of**|**the prior**|**period error;**|| |**(ii) for each prio**
**amount of the c**
**affected; and**|**r period p**
**orrection**|**resented in the accounts, the**
**for each account line item**|| |**(iii) the amount**
**earliest prior pe**|**of the cor**
**riod pres**|**rection at the beginning of the**
**ented in the accounts.**|| CC17a (Excel) 10/30/2024 3 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** |**PRACTICE**||| |---|---|---| |**Please provide a description**||| |**of the nature of each change**|not applicable|| |**in accounting policy**||| |**Reconcilation of funds per previous GAAP to**||**funds determined under FRS 102**| ||**Start of**|**End of**| ||**period**|**period**| ||**£**|**£**| |**Fund balances as previously**||| |**stated**||| |**Adjustments:**||| **Fund balance as restated** **Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period£ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated** CC17a (Excel) 10/30/2024 4 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Yes
No
N/a|Yes
No
N/a|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||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||ü||| ||Yes
No
N/a||| ||||ü| ||Yes
No
N/a||| |**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.|||| |---|---|---|---| ||||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| ||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||| W k i i l d l f bl l h i lik l h |Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.||||ü| |---|---|---|---|---| ||Yes
No
N/a|||| |||ü||| ||Yes
No
N/a|||| ||||ü|| ||Yes
No
N/a|||| |||ü||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
336,693 - - 336,693 187,659
Gift Aid
- - - - 23,159
Legacies
12,404 - - 12,404 -
- 194,700 - 194,700 83,209
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total**349,097 194,700 - 543,797 294,027
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - 3,342
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - 3,342
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**- - - - -
**Other:**
Unrealisedgain on foreign currencyheld
4,080 - - 4,080 -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**4,080 - - 4,080 -
**TOTAL INCOME**
353,177 194,700 - 547,877 297,369
**Other information:**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
property rights|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|||||| ||Donations andgifts|336,693|-|-|336,693|187,659| ||Gift Aid|-|-|-|-|23,159| ||Legacies|12,404|-|-|12,404|-| ||General grants provided by government/other
charities|-|194,700|-|194,700|83,209| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|349,097|194,700|-|543,797|294,027| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|3,342| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|3,342| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Unrealisedgain on foreign currencyheld|4,080|-|-|4,080|-| ||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**|4,080|-|-|4,080|-| |||||||| |||353,177|194,700|-|547,877|297,369| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||
£83,209 General grants provided by government / other
charities||||| |**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) 10/30/2024 8 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**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.**
**Please give details of other forms of**
**government assistance from which**
**the charity has directly benefited.**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**| |---|---|---|---| ||Dept for Environment, Food & Rural Affairs - Illegal Wildlife Trade
Challenge Fund||116,680| ||||-| ||||-| ||||-| ||**Total**
**Description**||116,680| ||||**Last year**
**£**| ||||-| ||||-| ||||-| ||||-| ||**Total** -
**Thisyear**
**Lastyear**||-| ||none
|none|| ||**Thisyear**
**Lastyear**||| ||n/a|n/a|| CC17a (Excel) 10/30/2024 9 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Seconded staff**
**Use of property**
**Other**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any unfulfilled**
**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) 10/30/2024 10 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|306|-|-|306| |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|2,154|-|-|2,154|2,695|||2,695| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|2,154|-|-|2,154|3,001|-|-|3,001| |**Expenditure on charitable activities:**||||||||| ||-|-|-|-|-|-|-|-| |Grants and donations paid|327,465|168,375|-|495,840|195,694|84,298|-|279,992| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|327,465|168,375|-|495,840|195,694|84,298|-|279,992| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||329,619|168,375|-|497,994|198,695|84,298|-|282,993| **Other information:** CC17a (Excel) 10/30/2024 11 ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Support for Regional Programme|18,799|-|-|18,799|6,484|-|-|6,484| |Support for Laos Programme|282,303|-|-|282,303|213,156|-|-|213,156| |Support for Cambodia Programme|130,893|-||130,893|24,965|||24,965| |Support for Vietnam Programme|63,845|-|-|63,845|35,387|-|-|35,387| |**Total**|495,840|-|-|495,840|279,992|-|-|279,992| |||||||||| CC17a (Excel) 10/30/2024 12 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## **Please explain the nature of each extraordinary item occurring in the period.** |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| CC17a (Excel) 10/30/2024 13 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## **8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.** |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| ## **8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.** |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 10/30/2024 14 ## **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** |**This year**||||||| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| ## **Last year** |**Last year**||||||| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| **Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.** CC17a (Excel) 10/30/2024 15 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** **Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).** |**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**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||225|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 10/30/2024 16 ## **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** **Please complete this note if the charity has any employees.** ## **11.1 Staff Costs** |**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**
**This year:**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| |||| ||-|-| ||-|-| |||| |||| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** **Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.** **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Number of employees**|**Number of employees**| |---|---|---| ||**This year**
-|**Last year**
-| |**£60,000 to £69,999**||| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**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.**||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-
|-| CC17a (Excel) 10/30/2024 17 ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|-|-| |**Governance**|-|-| |**Other**|-|-| |**Total**|-|-| ## **11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.** **Please explain the nature of the payment** **This year Last year** **Please state the legal authority or reason for making the payment** **This year Last year** |**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| CC17a (Excel) 10/30/2024 18 ## **11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period.** |**Total amount of payment**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Please state the accounting policy for any redundancy or**
**termination payments**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**
-|**£**
-| |||| |||| CC17a (Excel) 10/30/2024 19 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## **12.1 Please complete this note if a defined contribution pension scheme is operated.** |**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**| |||-| |||| |||| ## **12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.** **Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different** ## **12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.** **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details** **Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 10/30/2024 20 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** ## **Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.** ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |Activityorproject 1|-|-|-|-| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**Total**|**-**|**-**|**-**|**-**| ## **Please enter “Nil” if the charity does not identify and/or allocate support costs.** ## **13.2 Grants made to institutions** |**My charity has made grants to particular institutions that are material in the**
**context of its grantmaking. Details of the institution supported, purpose of the**
**grant and total paid to each institution is available on the charity's web site.**|**My charity has made grants to particular institutions that are material in the**
**context of its grantmaking. Details of the institution supported, purpose of the**
**grant and total paid to each institution is available on the charity's web site.**|**Yes**|**Please provide**
**details of charity's**
**URL.**| |---|---|---|---| |||**No**|**Provide details**
**below**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**Total grants to institutions in reporting period**
**Other unanalysed grants**
**TOTAL GRANTS PAID**|||**-**| ||||-| ||||-| CC17a (Excel) 10/30/2024 21 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Activityorproject 1|-|-|-|**-**| |Activityorproject 2|-|-|-|**-**| |Activityorproject 3|-|-|-|**-**| |Activityorproject 4|-|-|-|**-**| |**Total**|**-**|**-**|**-**|**-**| ## **Please enter “Nil” if the charity does not identify and/or allocate support costs.** ## **13.4 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.**|**My charity has made grants to particular institutions that are material in the**
**context of its grantmaking. Details of the institution supported, purpose of the**
**grant and total paid to each institution is available on the charity's web site.**|**Yes**|**Please provide**
**details of charity's**
**URL.**| |---|---|---|---| |||**No**|**Provide details**
**below**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**Total grants to institutions in reporting period**
**Other unanalysed grants**
**TOTAL GRANTS PAID**|||**-**| ||||-| ||||-| CC17a (Excel) 10/30/2024 22 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets** ## **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**14.2 Depreciation and impairments**
****Basis**
**** 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**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**

**Fixtures, fittings**
**and equipment**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| CC17a (Excel) 10/30/2024 23 ## **14.4 Impairment** |**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**
**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.**
**the carrying amount that would have been recognised had the assets been**
**carried under the cost model.**|||| |---|---|---|---| ||||| ||||| |||**This year**
**Last year**|| ||||| ||||| ||||| |||-|-| ## **14.6 Other disclosures** |**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of**
**tangible fixed assets and the capitalisation rate used.**
**(ii) Please provide the amount of contractual commitments for the acquisition of tangible**
**fixed assets.**
**(iii) Details of the existence and carrying amounts of property, plant and**
**equipment to which the charity has restricted title or that are pledged as security**
**for liabilities.**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 10/30/2024 24 ## **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** ## **Please complete this note if the charity has any intangible assets** ## **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
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|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** **Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates** **Policies for the recognition of any capital development** CC17a (Excel) 10/30/2024 25 ## **15.5 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. 15.6 Revaluation If an accounting policy of revaluation is adopted, please provide:** |**the effective date of the revaluation**
**the name of independent valuer, if applicable**
**the methods applied**
**15.7 Other disclosures**
**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.**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 10/30/2024 26 ## **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** ## **Please complete this note if the charity has heritage assets** ## **16.1 General disclosures for all charities holding heritage assets** |**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
**16.4 Net book value**
Net book value at the end of the 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.**
Net book value at the beginning of the
year|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---| |||||||| |||||||| ||**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|||||| |||||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 10/30/2024 27 ## **16.5 Impairment** ## **This year** **Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.** ## **Last year** **Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.** ## **16.6 Revaluation** ## **If an accounting policy of revaluation is adopted, please provide:** **the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation** **This year Last year** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**|**This year**|**Last year**| |---|---|---| |||| |||| |||| CC17a (Excel) 10/30/2024 28 **(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** CC17a (Excel) 10/30/2024 29 ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 10/30/2024 30 **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** **Please complete this note if the charity has any investment assets.** ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** **Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.** ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -
- -|**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -
- -|**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -
- -
- -
- -
- -| |---|---|---|---| ||||| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-||| **Last year: Analysis of investments** |**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||| |---|---|---| ||**Fair value at year end**|**Cost less impairment**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|| CC17a (Excel) 10/30/2024 31 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| |||| |||| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Other investments**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **17.5 Guarantees** |**Please explain how the guarantee furthers the charity's aims**
**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**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| |||| CC17a (Excel) 10/30/2024 32 ## **17.6 Concessionary loans** |**17.6 Concessionary loans**||||| |---|---|---|---|---| |**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**
**Amount of concessionary loans made (Multiple**
**loans made may be disclosed in aggregate provided**
**that such aggregation does not obsure significant**
**information).**
**Amount of concessionary loans received(Multiple**
**loans received may be disclosed in aggregate**
**provided that such aggregation does not obsure**
**significant information).**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets as a**
**form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**Description**||**This year £**|**Last year £**| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||**Total**||-|-| |||||| ||**Description**||**This year £**|**Last year £**| ||||-|-| ||||-|-| ||||-|-| ||**Total**||-|-| |||||| ||**This year**||**Last year**|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ||**Thisyear**||**Lastyear**|| ||
|||| |||||| |||||| CC17a (Excel) 10/30/2024 33 CC17a IExcell 34 1013012024 **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## **Please complete this note if the charity holds any stock items** ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |
**activities.**|||||| |---|---|---|---|---|---| |**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**Opening**
- - - - -
**Added in period**
- - - - -
**Expensed in period**
- - - - -
**Impaired**
- - - - -
**Closing**
**- - - - -**
**Other trading activities:**
**Opening**
- - - - -
**Added in period**
- - - - -
**Expensed in period**
- - - - -
**Impaired**
- - - - -
**Closing**
**- - - - -**
**Other:**
**Opening**
- - - - -
**Added in period**
- - - - -
**Expensed in period**
- - - - -
**Impaired**
- - - - -
**Closing**
**- - - - -**
**Total this year**
- - - - -
**Total previous year**
- - - - -
**This year**
**Last year**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| CC17a (Excel) 10/30/2024 35 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** **Please complete this note if the charity has any debtors or prepayments.** |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ## **Total** ## **Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.** ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 10/30/2024 36 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## **Please complete this note if the charity has any creditors or accruals.** ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **20.2 Deferred income** ## **Please complete this note if the charity has deferred income.** |**Please explain the reasons why income is deferred.**
**Movement in deferred income account**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**Thisyear**|**Lastyear**|**Lastyear**| |---|---|---|---| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 10/30/2024 37 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** **Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.** ## **21.1 Movements in recognised provisions and funding commitment during the period** |**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:**
**Thisyear**
**Thisyear**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**21.2 Please provide:**
**Thisyear**
**Thisyear**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||**Lastyear**|| ||||| ||||| ||||| ||**Thisyear**|**Lastyear**|| ||||| ||||| ||||| CC17a (Excel) 10/30/2024 38 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **This year Last year 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.** CC17a (Excel) 10/30/2024 39 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| ||| ||| ||| ## **Last year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** **Description of item Estimate of financial effect Last year Description of item Estimate of financial effect** **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** **This year Last 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** CC17a (Excel) 10/30/2024 40 ## **Section C Notes to the accounts (cont)** |**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||126,560|76,677| ||-|-| ||126,560|76,677| CC17a (Excel) 10/30/2024 41 ## **Section C Notes to the accounts (cont)** |**Note 25 Fair value of assets and liabilities**
**Thisyear**
**Lastyear**
Not applicable due to the nature of the income
not applicable
not applicable
**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,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Note 25 Fair value of assets and liabilities**
**Thisyear**
**Lastyear**
Not applicable due to the nature of the income
not applicable
not applicable
**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,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Note 25 Fair value of assets and liabilities**
**Thisyear**
**Lastyear**
Not applicable due to the nature of the income
not applicable
not applicable
**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,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**| |---|---|---| ||Not applicable due to the nature of the income|Not applicable due to the nature of the
income| |||| ||not applicable

|not applicable| CC17a (Excel) 10/30/2024 42 ## **Section C Notes to the accounts (cont)** **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**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||none to report|none to report| |||| ||not applicable|not applicable| CC17a (Excel) 10/30/2024 43 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** **Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.** *** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds** |**funds**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**| |Specific donor restrictions|R||-|194,700|- 168,375|-|-|26,325| |General charitablepurposes|U||76,677|349,097|- 329,619|-|4,080|100,235| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**Other funds**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||76,677|543,797|- 497,994|-|4,080|126,560| CC17a (Excel) 10/30/2024 44 **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 for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.** *** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds** |**funds**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**| |Specific donor restrictions|R||1,089|83,209|- 84,298|-|-|-| |General charitablepurposes|U||61,212|214,160|- 198,695|-|-|76,677| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**Other funds**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||62,301|297,369|- 282,993|-|-|76,677| CC17a (Excel) 10/30/2024 45 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **Last year** |**Lastyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** ## **This year** **Planned use Purpose of the designation Amount** ## **Last year** **Planned use Purpose of the designation Amount** CC17a (Excel) 10/30/2024 46 CC17a IExcell 47 1013012024 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** **If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.** ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **----- Start of picture text -----**
1
**----- End of picture text -----**
**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.** |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| **Please give details of why remuneration or other employment benefits were paid.** **Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.** ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.** |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| **Please give details of why remuneration or other employment benefits were paid.** **Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.** CC17a (Excel) 10/30/2024 48 ## **28.2 Trustees' expenses** **If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".** **No trustee expenses have been incurred (True or False)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** **Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.** ## **This year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| **In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.** **For any related party, please provide details of any guarantees given or received.** CC17a (Excel) 10/30/2024 49 ## **Last year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| **In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.** **For any related party, please provide details of any guarantees given or received.** CC17a (Excel) 10/30/2024 50 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** ## none CC17a (Excel) 10/30/2024 51 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs ReF)Ort Report to the tru$teesl members of Free The Bears UK On accounts for the perlod ènded 311t December 2023 Charity no {If any) 1135682 Sot out on pages No page numbers provided I report to the trustees on my examination of the a(u)unts of the above tharity {Ihe Trusf) for the period ended 31st December 2022. Rosponsibilltiè$ and As the tharity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in acccxdance with the requirements of the Charities Act 2011 (Ihe Act"). I report in respect of ry examIna￿n of the Trust's accounts carried out under section 145 of the 2011 Act and in c£rying out my examination, I have followed the applicable DIrect￿nS given by the Charrty Commission under section 145{5){b) of the Act. I have completed my examinatjon. I confimi that no material mattets have Ix)me to my attention in c£snnection with the examination which gives me cause to believe thal in. any material resFecl". accounting records were not kept in accordan￿ with section 130 of the Act,. or the a(xourrts do not accord with those a(%ounting records.. or the accounts do not compty with the applicable requirements conceming Ihe form and conlent of accounts sel out in the Charitie5 (Accounts and Reports} ReguktM)ns 2008 other than any requirement that the accounts give a and fair view. wh￿h is not a matter considered as part of an independent examination. Independent examinerfs statement I have no cOn￿m5 and have come a(rns no other matters in connection vrith the examination to which attenlion should be drawn in order to enable a proper understanding of the accounts to be reacw. Slgned: -.Date- Name: Christopher John Swallow Relevant professlonal qualification(s) or body (If any): FCA Addre8S: The Mall House. Warrington Road Bartington. Cheshire CW8 4QU IER October 2018 Section B Disclosure Only u)mplete rf the examiner needs to highlwJht matters of ￿n￿rn (see CC32, Independent examination of charity accounts.. directions and guidance for examinets). No matters ari￿ng noted. Give here brief detslls of any Items that the examiner wishes to disclose. IER October 2018