## **Trustees’ Annual Report for the period**
## **From 01 January 2024 Period start date To 31 December 2024 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 2024 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 200
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
such as our annual Night in a Cage challenge.
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.
Additional skilled volunteers joined our team in Laos
to provide additional assistance for specialist projects
including British vet nurse Sue Pell following the
rescue of 18 threatened bear cubs in March 2024, and
graduate
student
Emily
Buchan
to
conduct
behavioural research as part of a multi-stakeholder
initiative to learn more about sun bear reproductive
physiology.|
|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 34 bears (along with an additional 16 animals
of 8 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**
Following our quietest year since 1995 in which no
bears were rescued from the illegal wildlife trade we
had four bears rescued in 2024 – (CR218 Wellington
a 6-month old moon bear cub found trapped in a wire
snare, CR219 Bryan Mars and his assumed sister
CR220, both 9-month old moon bear cubs confiscated
from a private household where we believe they were
being raised for the restaurant trade, and CR221, a
beautiful golden-coloured moon bear who was
voluntarily handed-over by monks from a temple in
Banteay Meanchey where she had been kept for
around five years. After starting the year with 119
bears in our care in Cambodia, we closed the year
with the same number after bidding a sad farewell to
four bears over the course of the year – two geriatric
and chronically ill cases including our original
Golden Girl Brandy (CR170) who had been with us
since 1999 (who passed away just 3 days after
marking 25 years in our care) plus male moon bear
Som (CR066) who had been with us since 2005, and
female sun bears Dolly (CR139, in our care since
2010) and Holly (CR117) who had been in our care
since 2008 but sadly tested positive for tuberculosis.
Integration and socialisation successes were achieved
across multiple houses, aided by the completion of
Bear House 9 which provided our bears with six
additional forest enclosures covering an area of
around 10,000m2. By year’s end, 17 bears (10 sun
bears and 7 moon bears) were living harmoniously in
the new complex, marking a significant improvement
in welfare for our increasingly ageing population in
Cambodia. Additionally we completed an extension
to facilities at the Cambodia Wildlife Hospital,
providing a new staff amenity outbuilding with
additional storage space for emergency equipment,
and work got underway on construction on a vast Pre-
release Stage 2 enclosure as part of the re-wilding
programme.
Through enhanced veterinary leadership, continued
rescue operations, major infrastructure upgrades, and
record levels of education outreach, Free the Bears
Cambodia Programme in 2024 strengthened its role
as a regional centre of excellence in bear welfare,
rehabilitation,
and
conservation
education—|
|ensuring lasting impact for Cambodia’s rescued|
|---|
|wildlife.|
|**Laos Bear Rescue and Conservation Programme**|
|2024 was a landmark year for the Free the Bears Laos|
|programme, with a record-breaking 30 bears being|
|rescued alongside sixteen additional individuals of|
|eight other species including critically endangered|
|crested gibbons and Sunda pangolins. The most|
|significant seizure occurred in March, when 16|
|Asiatic black bear cubs were confiscated in Vientiane|
|— the largest single bear rescue in the organisation’s|
|history. Additional cubs and adults were rescued from|
|Phongsaly,
Xayabury,
Attapeu,
Sekong,
and|
|Vientiane
Provinces.
Strong
collaboration|
|with DOFI, Environmental Police, and provincial|
|authorities demonstrated
growing
enforcement|
|momentum against wildlife crime. At the same|
|time, 19 pig-tailed macaques and 5 leopard cats were|
|successfully
released
via
the
newly|
|operational Wildlife Release Station within the Tat|
|Kuang Si protected forest, where ranger patrols and|
|post-release
monitoring
indicated
encouraging|
|adaptation, and another pangolin was released into a|
|separate protected area.|
|The Luang Prabang Wildlife Sanctuary saw major|
|infrastructure
and
welfare
improvements. Bear|
|Houses 8 and 9 were completed and fully populated,|
|expanding sanctuary capacity and enabling the|
|integration of previous years’ cubs into new social|
|groups. With vastly-increased numbers of orphaned|
|cubs requiring around-the-clock care our Animal|
|Care Team performed admirably, aided by a number|
|of skilled volunteers from overseas partners including|
|a UK veterinary nurse and Australian zookeepers.|
|New rehabilitation facilities for Asian golden cat,|
|Stump-tailed macaques and gibbon integration|
|facilities were all completed, along with a classroom,|
|enrichment workshop and security guard unit making|
|up the entrance building for the Luang Prabang|
|Wildlife Sanctuary. With vastly growing numbers of|
|visitors coming to see the bears and the waterfall at|
|Tat Kuang Si, we expanded efforts to improve the|
|visitor education and awareness while securing|
|optimal welfare for the bears with the creation of a|
|new “Close Encounters” visitor viewing bay (again|
|with assistance from Building Trust International as|
|part of a Design & Build workshop).|
|Biosecurity systems were upgraded following a|
|respiratory outbreak early in the year, with wheel|
|dips, quarantine protocols, and enhanced staff health|
|screening introduced across facilities. With support|
|from Colchester Zoo in the UK, a ultra-deep|
|freezer installed to improve our biobanking capacity|
|for disease surveillance and potential future genetics|
|work. Collaboration with the National University of|
|Laos (NUoL) strengthened considerably, with 25|
|students
completing
the Wildlife
Medicine|
|Module and
internships
focusing
on
parasite|
|surveillance in bears and macaques. A new MOU|
|with
Chungbuk
National
University|
|(Korea) established a long-term academic partnership|
|---|
|on wildlife disease and research. Ongoing research|
|into sun bear reproductive physiology was boosted|
|through the engagement of a UK post-graduate skilled|
|volunteer as part of a long-term study being run in|
|collaboration with Chester Zoo and the EAZA sun|
|bear programme. Residential programmes run|
|throughout the year included teams from zoos|
|including Singapore, Perth, Taronga and Adelaide,|
|government
officer
training
programmes
and|
|veterinary internships. Through record-breaking|
|rescues, expanded sanctuary capacity to manage a|
|fast-growing population of 137 rescued bears,|
|advanced veterinary care, strengthened academic|
|partnerships, and enhanced education outreach, our|
|programme in Laos in 2024 solidified its position as|
|the region’s leading model for wildlife rescue,|
|rehabilitation, and conservation capacity-building.|
|**Vietnam Bear Rescue and Conservation**|
|**Programme**|
|While 2024 saw no new rescues, progress continued|
|toward the end of bear bile farming in Dong Nai|
|Province, one of Vietnam’s final strongholds for|
|captive bears. As of mid-year, 16 bears remained in|
|bile farms, with Free the Bears coordinating with|
|the Dong Nai Forest Protection Department and other|
|authorities to host a provincial conference aimed at|
|securing the surrender of remaining bears and|
|promoting humane alternatives. Encouragingly,|
|several former bear owners, including one previously|
|involved in the bile trade, visited the sanctuaries in|
|Cat Tien National Park and publicly expressed|
|support for ending the practice.|
|Throughout the year we lost just one bear – female|
|sun bear Song (VR028) – who had been at the|
|sanctuary since 2011 but was euthanised with|
|compassion and professional oversight after long-|
|term chronic health issues. The sanctuary’s remaining|
|resident population of 46 bears continued to thrive|
|under enhanced welfare standards. Key husbandry|
|initiatives included regular health checks, recall and|
|enrichment training, and positive reinforcement|
|conditioning for
several
long-term
residents.|
|Enrichment efforts expanded with new climbing|
|structures, platforms, and rotational management|
|across
both
sanctuaries,
supporting
natural|
|behaviours such as tree-climbing, nesting and|
|foraging. Security and operational safety improved|
|through emergency
drills (coordinated
with
the|
|National
Park), biosecurity
enhancements,
and|
|updated accounting compliance systems in line with|
|tightening Vietnamese NGO regulations.|
|Veterinary capacity advanced significantly in 2024|
|with the appointment of Dr. Vi, the first full-time|
|Vietnamese
veterinarian
employed
by
FTB,|
|following
a
successful training
placement
in|
|Cambodia. Working with the rest of the Animal Care|
|Team she quickly improved clinical protocols|
|including routine rounds, fecal monitoring, and|
|disease monitoring, supported by members of the|
|---|
|Regional Veterinary Care Programme team.|
|Education and outreach programmes regained strong|
|momentum after years of pandemic disruption. In|
|2024, the ACE team hosted multiple school|
|visits (some exceeding 120 students per event) and|
|expanded the Bear Care Tour programme, aided by|
|growing numbers of visitors to the National Park. The|
|volunteer programme remained popular, while a new|
|event - the “Cat Tien Jungle Path” sponsored race -|
|brought FTB’s conservation message to a new|
|audience, with several of our team running the race|
|in animal mascot costumes, combining fundraising|
|and community engagement.|
|Collectively,
2024
represented
a year
of|
|consolidation
and
professionalisation for
FTB|
|Vietnam — reinforcing welfare, strengthening local|
|leadership, and deepening government partnerships to|
|lay the groundwork for the eventual end of bear bile|
|farming and long-term sanctuary sustainability.|
|**Building global awareness of the threats facing**|
|**Southeast Asia’s bears**|
|The confiscation of 16 Asiatic black bear cubs in|
|Vientiane (March 2024) was the worlds’ biggest ever|
|seizure of threatened live bear cubs, drawing|
|widespread media coverage across Southeast Asia|
|and globally. Shared through Free the Bears’|
|channels, the rescue reached hundreds of thousands|
|of viewers online and was cited by conservation|
|networks as a major victory against the illegal wildlife|
|trade. Even as the bile farming crisis declines, the|
|poaching of wild cubs for pets and to feed into the bile|
|trade remains amongst the greatest threats to the|
|survival of Southeast Asia’s bears.|
|In 2024, Free the Bears moved beyond rescue to|
|leadership in public awareness, scientific research|
|and government engagement. Our actions over the|
|past year – from the historic cub rescue to One Health|
|advocacy and international research publications –|
|have built global visibility of the threats facing|
|Southeast Asia’s bears and positioned Free the Bears|
|as a trusted authority and voice for the region’s|
|disappearing species.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41||
|---|---|---|
||||
Performance of fundraising Para 1.41 activities against objectives set Investment performance Para 1.41 against objectives Other
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|Our financial position held steady during 2024 with
just a 3.5% overall increase, however website
donations (our most important income stream) grew
by 38% compared to 2023.
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 28% 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 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|Website donations, Gift Aid and government grants
all make up major income streams for Free the Bears
UK, however it should be noted that the current UK
government-funded IWT challenge grant will end in
2025.|
|---|---|---|
|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
five persons.|
## **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
## **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)**|**Signature(s)**|
|---|---|
|**Full name(s)**|**Full name(s)**Matthew Peter Hunt|
|**Position (eg Secretary,**|Treasurer|
|**Chair, etc)**||
|||
|**Date**|31stOctober 2025|
|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|Free the Bears UK
1135682
Annual accounts for theperiod
1/1/2024
**To**
12/31/2024
oreo~~i!~~
FOR ENGLAND AND WALES|
|---|---|---|---|---|---|---|---|---|
|**Section A Statement of financial activities**|||||||||
|**Recommended categories by**
**activity**||Guidance Notes|**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**income**
**funds**||**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**|
||||**£**||**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||F01||F02|F03|F04|F05|
|**Income and endowments from:**|||||||||
|Donations and legacies||S01|401,306 - - 401|306 - - 401|306 - - 401|306 - - 401|306 - - 401,306 349|306 349,097|
|Charitable activities||S02|8,000 157|000 157|000 157,831 - 165|831 - 165|831 - 165,831 194|831 194,700|
|Other trading activities||S03|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Investments||S04|- -|- -|- -||- -|- -|
|Separate material item of income||S05|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Other||S06|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|**_Total_**||S07|409,306 157|306 157|306 157,831 - 567|831 - 567|831 - 567,137 543|137 543,797|
|**Resources expended (Note 6)**|||||||||
|**Expenditure on:**|||||||||
|Raising funds||S08|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Charitable activities||S09|380,005 162|005 162|005 162,659 - 542|659 - 542|659 - 542,664 495|664 495,840|
|Separate material item of expense||S10|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Other||S11|2,957 - - 2|957 - - 2|957 - - 2|957 - - 2|957 - - 2,957 2|957 2,154|
|**_Total_**||S12|382,962 162|962 162|962 162,659 - 545|659 - 545|659 - 545,621 497|621 497,994|
||||||||||
|**Net income/(expenditure) before investment**|**Net income/(expenditure) before investment**||||||||
|**gains/(losses)**||S13|26,344 - 4|344 - 4|344 - 4,828 - 21|828 - 21|828 - 21,516 45|516 45,803|
|Net gains/(losses) on investments||S14|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|**Net income/(expenditure)**||S15|26,344 - 4|344 - 4|344 - 4,828 - 21|828 - 21|828 - 21,516 45|516 45,803|
|**Extraordinary items**||S16|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|**Transfers between funds**||S17|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|**Other recognised** **gains/(losses):**|||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use||S18|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Other gains/(losses)||S19|- - - - 4|- - - - 4|- - - - 4|- - - - 4|- - - - 4|- - - - 4,080|
|**_Net movement in funds_**||S20|26,344 - 4|344 - 4|344 - 4,828 - 21|828 - 21|828 - 21,516 49|516 49,883|
|**_Reconciliation of funds:_**|||||||||
|Total funds brought forward||S21|126,560 - - 126|560 - - 126|560 - - 126|560 - - 126|560 - - 126,560 76|560 76,677|
|**_Total funds carried forward_**||S22|152,904 - 4|904 - 4|904 - 4,828 - 148|828 - 148|828 - 148,076 126|076 126,560|
## **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
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
**£**
F01
F02
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||126,579|21,497|-|148,076|126,560|
|||126,579|21,497|-|148,076|126,560|
||||||||
|||-|-|-|-|-|
||||||||
|||126,579|21,497|-|148,076|126,560|
||||||||
|||126,579|21,497|**-**|148,076|126,560|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||126,579|21,497|-|148,076|126,560|
||||||||
|||-|||-
21,497
126,579
-|-|
||||21,497|-||26,325|
|||126,579||||100,235|
||||||||
|||126,579|21,497|-|148,076|126,560|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||||Matthew Hunt||10/30/2025|
||||||||
CC17a (Excel)
10/31/2025
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 chan_**
**_lities for t_**|**_ge 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).|
|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate|
||||
## _**Please disclose:**_
_**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
10/31/2025
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**|**WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**|
|---|---|---|
|**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)
10/31/2025
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|||
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.
|**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**
p p g g y
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|||
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**
|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
275,076 - - 275,076 336,693
Gift Aid
117,227 - - 117,227 -
Legacies
9,003 - - 9,003 12,404
8,000 157,831 - 165,831 194,700
- - - -
Donatedgoods, facilities and services
- - - - -
Other
- - - -
**Total**409,306 157,831 - 567,137 543,797
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total**- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**- - - - -
**Other:**
Unrealisedgain on foreign currencyheld
- - - - 4,080
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**- - - - 4,080
**TOTAL INCOME**
409,306 157,831 - 567,137 547,877
**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**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||Donations andgifts|275,076|-|-|275,076|336,693|
||Gift Aid|117,227|-|-|117,227|-|
||Legacies|9,003|-|-|9,003|12,404|
||General grants provided by government/other
charities|8,000|157,831|-|165,831|194,700|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods, facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|409,306|157,831|-|567,137|543,797|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Unrealisedgain on foreign currencyheld|-|-|-|-|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|
||||||||
|||409,306|157,831|-|567,137|547,877|
||||||||
|**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)
10/31/2025
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||130,971|
||||-|
||||-|
||||-|
||**Total**
**Description**||130,971|
||||**Last year**
**£**|
||Dept for Environment, Food & Rural Affairs - Illegal Wildlife Trade
Challenge Fund||116,680|
||||-|
||||-|
||||-|
||**Total** 116,680
**Thisyear**
**Lastyear**||116,680|
||none
|none||
||**Thisyear**
**Lastyear**|||
||n/a|n/a||
CC17a (Excel)
10/31/2025
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)
10/31/2025
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|-|-|-|-|-|-|-|-|
|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|2,957|-|-|2,957|2,154|||2,154|
|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**|2,957|-|-|2,957|2,154|-|-|2,154|
|**Expenditure on charitable activities:**|||||||||
||-|-|-|-|-|-|-|-|
|Grants and donations paid|380,005|162,659|-|542,664|327,465|168,375|-|495,840|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|380,005|162,659|-|542,664|327,465|168,375|-|495,840|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||382,962|162,659|-|545,621|329,619|168,375|-|497,994|
**Other information:**
CC17a (Excel)
10/31/2025
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|322,677|-|-|322,677|18,799|-|-|18,799|
|Support for Laos Programme|192,099|-|-|192,099|282,303|-|-|282,303|
|Support for Cambodia Programme|27,889|-||27,889|130,893|||130,893|
|Support for Vietnam Programme|-|-|-|-|63,845|-|-|63,845|
|**Total**|542,664|-|-|542,664|495,840|-|-|495,840|
||||||||||
CC17a (Excel)
10/31/2025
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)
10/31/2025
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)
10/31/2025
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**
|**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)
10/31/2025
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**
**£**|
|---|---|---|
||384|225|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
10/31/2025
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)
10/31/2025
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.**_
**This year Last year**
## **Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
CC17a (Excel)
10/31/2025
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)
10/31/2025
19
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**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)
10/31/2025
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**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**-**|
||||-|
||||-|
CC17a (Excel)
10/31/2025
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**
_**Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the Yes 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. Provide details No below**_
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||**-**|
|||-|
|||-|
CC17a (Excel)
10/31/2025
22
## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|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)
10/31/2025
23
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
|**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
||-|-|
## **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)
10/31/2025
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**
|**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
Straight Line
("SL") or
Reducing
Balance
("RB")
Net book value at the beginning
of the year
Net book value at the end of the
year|**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
Straight Line
("SL") or
Reducing
Balance
("RB")
Net book value at the beginning
of the year
Net book value at the end of the
year|**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
Straight Line
("SL") or
Reducing
Balance
("RB")
Net book value at the beginning
of the year
Net book value at the end of the
year|**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
Straight Line
("SL") or
Reducing
Balance
("RB")
Net book value at the beginning
of the year
Net book value at the end of the
year|**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
Straight Line
("SL") or
Reducing
Balance
("RB")
Net book value at the beginning
of the year
Net book value at the end of the
year|**Other**
**Total**
**£**
**£**
**£**
**£**
At beginning of the year
- - - -
Additions
- - - -
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the year
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
Straight Line
("SL") or
Reducing
Balance
("RB")
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)
10/31/2025
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)
10/31/2025
26
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**This year Last year**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the year
Net book value at the beginning of the
year|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
10/31/2025
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)
10/31/2025
28
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
CC17a (Excel)
10/31/2025
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)
10/31/2025
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**
|**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**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
## **Last year: Analysis of investments**
## **Cash or cash equivalents Listed investments**
## **Investment properties Social investments**
**Other investments**
## **Total**
**Grand total (Fair value at year end+Cost less impairment)**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-||
CC17a (Excel)
10/31/2025
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**
**17.5 Guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Other investments**
**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**|**This year**|**Last year**|**Last year**|
|---|---|---|---|
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||**Thisyear**||**Lastyear**|
|||||
|||||
|||||
CC17a (Excel)
10/31/2025
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)
10/31/2025
33
**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)
10/31/2025
34
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**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)
10/31/2025
35
## **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)
10/31/2025
36
## **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)
10/31/2025
37
**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)
10/31/2025
38
**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**|
|||
|||
|||
|||
|**Lastyear**|**Lastyear**|
|---|---|
|**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**
|**This year**|**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**
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## **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**
**£**|
||-|-|
||-|-|
||148,076|126,560|
||-|-|
||148,076|126,560|
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in**
**the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||Not applicable due to the nature of the income|Not applicable due to the nature of the
income|
||||
||not applicable
|not applicable|
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## **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|
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. 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||26,325|157,831|- 162,659|-|-|21,497|
|General charitablepurposes|U||100,235|409,306|- 382,962|-|-|126,579|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||126,560|567,137|- 545,621|-|-|148,076|
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure 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|
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**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**
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1013112025
**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)
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## **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.**_
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## **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.**_
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**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
## none
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CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examiner's Report
Report to the trusteesl
members of
Free The Bears UK
On accounts for the
period ended
31" December 2024
Charity no
(rf any)
1135682
Set out on pages
No page numbers provided
I report to the trustees on my examination of the accounts of the above
d]arity (tthe Trusf) for the period ended 31 st Dernber 2022.
Responsibilities and As the charity trustees of the Trusl, you are responsible for the preparation
basls of report of the accounts in accordance with the requirements of the Charities Act
2011 {he Act.).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Acl and in carrying out my examination, I
have followed the app]ible Directions given by the Charity Commission
under section 145{5)(b) of the Act.
I have completed my examination. l Confirm that no malerial matters have
come to my attention in connection with the examination which gives me
cause to believe that in. any material respect:
accounting records were not kepl in accordan with section 130 of
the Act; or
the accounts do not accord with those accounting records,. or
the accounts do not comply wtth the applicable requirements
conmIng the fo and content of accounts set out in the Charities
{Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a rue and fair Vie which is not a matter
considered as part of an independent examination.
Independent
examinerfs statement
I have no cOnmS and have come across no other matters in connection
with the examination to which attention should be drawn in order to enable a
proper understanding of the accounts to be reached.
Signed:
Date:
13
Name:
Christopher
n Swallow
Relevant professlonal
quaiification(s) or body
(if any):
FCA
Address:
The Malt House. Warrtngton Road
Bartington, Cheshire
4QU
IER
October 2018
Section B
Disclosure
Only complete rf the examiner needs to highlight matters of concern (see CC32,
Independent examination of charity accounts: directions and guidance for
examiners).
No matters arising noted.
Give here brief detsils of
any items that the
examiner wishe8 to
disclose.
IER
October 2018