2021-08-31-accounts

Reference and Administrative Details ofthe Charity, For the year ended 31"August	Reference and Administrative Details ofthe Charity, For the year ended 31"August	Reference and Administrative Details ofthe Charity, For the year ended 31"August	Reference and Administrative Details ofthe Charity, For the year ended 31"August	it*sTrustees and Advisers 2021
Trustees		D Ross	from 03/03/21
		N Crocker	from 03/03/21
		EWingate	from 03/03/21
		L Forbes	from 06/04/21
		Y Ratchford	from 12/05/21
		LJohnson	from 12/05/21
		L Cann	01/09/20 to 09/03/21
		L Mannering	01/09/20 to 12/05/21
		SBeck	01/09/20 to 12/05/21
		SClancey	01/09/21 to 12/05/21
Company
registered	number
		07246017
Charity registered		number
		1136331
Registered	office	2The Clock	Tower
		Brushford
		Dulveiton
		Somerset
		TA22 9AF
Accountant		Rachael Rowe

				Restricted
			Unrestricted	income	Endowment		Prior year
Recommended categories		by activity	funds	funds	funds	Total funds	funds
			E	F	F		E
Income (Note 3)			F01	F02	F03	F04	F05
Income and endowments	from:
Donations and legacies			34,215			34,215	30,890
Charitable activities							1,719
Other trading activities							3,732
Separate material item of income			50,384			50,384	11,800
Other			10			10
Total			84,609			84,609	48,141
Expenditure (Notes 6)
Expenditure on:
Charitable activities			47,653			47,653	38,126
Total			47,653			47,653	38,126
Net income/(expenditure) the reporting period		before tax for	36,956			36,956	10,015
Tax payable
Net income/(expenditure) after tax before investment gains/(losses)			36,956			36,956	10,015
Nat gains/(losses) on
investments
Net income/(expenditure)			36,956			36,956	10,015
Extraordinary items
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation	ofaxed assets for the
charity's own use
Other gains/(losses)
Net movement in funds			36,956			36,956	10,015
Reconciliation of
funds:
Total funds brought forward			55,595			55,595	45,580
Total funds carried forward			92,551			92,551	55,595

				Restricted
			Unrestricted	income	Endowment	Total this	Total last
			funds E	funds	funds 6	yearf	yearf
			F01	F02	F03	F04	F05
Current assets
Debtors	(Note 19)		214			214	55
Cash at bank and in hand		(Note 24)	92,399			92,399	56,440
	Total current assets		92,613			92,613	56,495
Creditors: amounts	falling	due within
one year (Note 20)			62			62	900
Net current assetsl(liabilities)			92,551			92,551	55,595
Total assets less current liabilities			92,551			92,551	55,595
Total net assets or	liabilities		92,551			92,551	55,595
Funds ofthe Charity
Restricted income funds (Note 27)			1,890			1,890	1,890
Unrestricted funds			90,661			90,661	53,705
		Total funds	92,551			92,551	55,595

CC178 (Excdl 1910512022

Note 2			Accounting policies
2 INCOME
Recognition		of income	These are included in the Statement ofFrnanaal Activities (SoFA) when:
			the charitv becomes entitled to the resources.
			it is more likely than not that the trustees will receive the resources;	Yes*	No*	N/a
			the monetary value can be measured with sunaent rehabilitv.
Offsetting			There has been no ofisenng ofassets and liabilrties, or inarme and expenses, unless required or permitted by the FRS102SORP or FRS 102.	Yes*	No*	N/a*
Grants and	donations		Grants and donatrons are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP).	Yes*	No*	N/a*
			In the case ofperformance related grants, income must only be recognised to the extent	Yes	No	N/a*
			that the chariiy has provrded the specrTred goods or services as enbtlemenl tothe grant
			only occurs when the pertormance related conditions are met (5.16FRS 102SORP).
			Legaaes are included tn the SOFA when receipt is probable, that is, when there has
Legacies			been grant ofprobate, the executors have established that there are sufficient assets in the estate and any condnions attached to the legacy are either withrn the control ofthe	Yes	No*	N/a*
			charily or have been met.
				Yes*	No'	N/a*
Government		grants	The charity has received government grants in the reporting period
			Gift Aid receivable is tnduded in income when there isa valid declaration from the
Taxreclaims		on	donor. Any Gift Aid amount recovered on a donation is considered to be part ofthat gift	Yes*	No*	N/a*
donations	and gifts		and istreated as an addison to the same fund as the initial donation unless the donor or
			the terms ofthe appeal have speafied otherwise.
Contractual		income and	This is only included in the SoFA once the chanty has provided the related goods or	Yes	No*	N/a*
performance		related	services or met the performance related conditions.
grants
Donated goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless rmpraclical to do so.	Yes No' N/a CZD
			The cost ofany stock ofgoods donated for distribution to benefiaaries is deemed to be the fair value ofthose gifts at the time oftheir receipt and they are recognised on receipt. In the reporbng penod in which the stocks are distributed, they are recognised as an expense at the carrying amount ofthe stacks at distnbutton.	CCQ
			Donated goods for resale are measured at fair value an initial recognition, which ts the expected proceeds from sale less the expected costs ofsale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On tts sale the value ofstock ts charged against 'Income fiom other trading activities' and the proceeds from sale are also recognised as 'Income fram other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets	QTI Yes' No' N/a*
			and induded m the SoFA as incoming resources when receivable.
			Gifts in kind for use by the charity are induded in the SoFAas income from donations when receivable.	Yes No N/a ECQ
Donated services and			Donated services and facilities are included m the SOFA when received at the value of	Yes*	No*	N/a
facliitles			the gift to the charity provided the value ofthe gift can be measured reliably.
			Donated services and facilities that are consumed immediately are recognised as income with an equrvalenl amount recognised as an expense under the appropriate heading in the SOFA	Yes No N/a ECO
				Yes*	No*	N/a*
Supportcosts			The chariiy has incurred expenditure on support costs.
Volunteer	help		The value ofany voluntary help received is not included tn ihe accounts but is described tn the trustees' annual report.	Yes*	No*	N/a"

Income from	Income from	interest,	This is included in the accounts when receipt is probable and the amount receivable can	This is included in the accounts when receipt is probable and the amount receivable can	Yes*	No*	N/a*
royalties and		dividends	be measured reliably.
Income from		membership	Membership subscriptions recewed in the nature ofa gift are recognised in Donations		Yes*	No*	Nla'
subscriptions			and Legaaes.
			Membership subscriptions which gives a member the right to buy services or other		Yes*	No*	N/a*
			benefits are recognised as income earned from the provision ofgoods and services as
			income from charitable activities.
Settlement claims	of Insurance		Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are induded as an item ofother income in the SoFA		Yes*	No'	Nla'
Investment losses	gains and		This indudes any realised or unrealised gains orlosses on the sale ofinvestments any gain or loss resulting from revaluing investments to market value at the end of	and the	Yes	No"	Nla'
			year.
2.3 EXPENDITURE			AND LIABILITIES
			Liabilities are recognised where it is more likely than not that there is a legal or		Yes*	No*	N/a*
Liability	recognition		construdive obligation committing the charity to pay out resources snd the amount the obligation can be measured with reasonable certainty.	of
Governance costs		and support	Support costs have been allocated between governance costs and other support. Governance costs comprise afi costs involving pubic accountability ofthe charity and its		Yes*	No*	N/a'
			compliance with regulafion and good pracbce.
			Support costs indude central functions and have been allocated to activity cost
			categories on a basis consistent with the use ofresources, eg afiocabng properly costs		Yes*	No*	N /a*
			by floor areas, or per capita, staff costs by the time spent snd other costs by their
			usage.
Grants with conditions	performance		Where the chaniy gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised m the SoFAonce the		Yes*	No*	N/a*
			recipient ofthe grant has provided the specified service or output.
Grants payable without performance conditions			Where there are no conditions attaching tothe grant that enables the donor chariiy realistically avoid the commitment, a liability for the full funding obligation must be	to	Yes	No	N/a
			recognised.
					Yes*	No	N/a*
Redundancy		cost	The charity made no redundancy payments during the reporting period.
					Yes*	No*	N/a'
Deferred income			No matenal item ofdeferred income has been included in the accounts.
Creditors			The charity has creditors which are measured at settlement amounts less any trade discouirls		Yes*	No	N/a*
			A liability is measured on recognition at its historical cost and then subsequently		Yes*	No*	N/a*
Provisions	for liabilities		measured at the best estimate ofthe amount required to settle the obligation at the
			reporbng date
Basicfmancial instruments			The chanty accounts for basic finanual instruments on initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs to 11.19,FRS102SORP.	11.17	Yes*	No*	Nla'
2.1ASSETS
Tangible fixed assets for			These are capitalised ifthey can be used for more than one year, and cost at least
«se by charity					Yes	No"	N/a*
			They are valued at cost.
			The depreuation rates and methods used are disclosed in note 14.
Intangible fixed assets			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 amoriisation rates and methods used are disdosed in note 15.		Yes* No' N la' CQZ
					Yes*	No*	N/a*
			They are valued at cost
Heritage assets			The charity has heritage assets, that is, non-monetary assets with historic, arbstic, scientific, technological, geophysical or environmental qualriies that are held and maintained principafiy for their contnbution to knowledge and culture. The depreuation rates and methods used as disclosed in note 15.		lZD
					Yes*	No'	N/a*
			They are valued at cost
Investments			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		Yes*	No*	N/a*

Note 4		Analysis ofrec	eipts ofgover	nment grant	s
					Description			This year f
Government	grant 1		NHS Grant					29,958
Government	grant 2		KCF Grant					20,426
							Total	50,384
					Description			Last year f
Government	grant 1		KCF Grant					18,800
Government	grant 2
							Total	18,800
				This year			Last year
Please provide details		ofany
unfulfilled conditions		and other
contingencies	attaching to grants that
have been recognised		inincome.	None			None
				This year			Last year
Please give details of		other forms of
government	assistance from which
the charity has directly benefited.
			None			None

Note 5	Donated goo	ds, facilities	and services
						This year		Last year
						E
Seconded staff
Use ofproperty
Other
			This year				Last year
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.		None			None
Please give details of	other forms of
other donated goods and services not
recognised in the accounts, eg contribution of unpaid volunteers.		The accounts have been reviewed by Mrs Rachaei Rcwe ACCA as a		and prepared volunteer.

Note 6 Expenditure	Note 6 Expenditure	Note 6 Expenditure	Note 6 Expenditure
					This	year			Last	year
					Restricted				Restricted
				Unrestricted	income	Endowment		Unrestricted	income	Endowment
Analysis				funds	funds	funds	Total funds	funds	funds	funds	Totalfunds
Expenditure on raising funds:
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating membership schemes		and	social
lotteries
Staging fundraising events
Fudratsing agents
Operating charity shops
Operating a trading company	undertaking
non-charitable tradin activit
Advertising, marketing, direct	mail and
publicity
Start up costs incurred in generating			new
source offuture income
Database development costs
Other trading activities				3,334			3,334	9,920			9,920
Investment management costs:
Portfolio management costs
Cost ofobtaining investment	advice
Investment administration costs
Intellectual property licencing	costs
Rent collection, property repairs		and
maintenance charges
Total expenditure on raising funds				3,334			3,334	9,920			9,920
TOTAL EXPENDITURE				3,334			3,334	9,920			9,920

This	year
		Raising	funds	Activity 1	Activity 2	Activity 3	Grand	total	Basis ofagocation
	Support cost
	(examples)								(Describe method)
Staff	Costs	36,442					36,442
			1,252					1,252
Other	staff costs
			5,562					5,562
other	admin costs
			217					217
PPS
			15					15
Bank	Charges
			1,044					1,044
Insurance
		44,532					44,532
Total
Last	year
	Support cost (examples)	Raising E	funds	Activity 1	Activity 2 f	Activity 3 E	Grand K	total	Basis ofallocation (Describe method)
Staff	Costs	22,004					22,004
			1,654					1,654
Other	staff costs
			1,708					1,708
other	admin costs
			1,653					1,653
PPS
			25					25
Bank	Charges
			1,162					1,162
Insurance
		28,206					28,206
Total

accounts and other services provided by y eras paid please enter '0'in the appropriate	ourindepende box(esJ.	nt examine	r. Ifnothing
				This year	Last year
Independent examiner's fees					900
Assurance services other than independent	examination
Tax advisory fees
Other fees (forexample: financial advice, consultancy, tothe independent examiner		accountancy	services) paid

				This year	Last year
					F
Salaries and wages				35,209	21,963
Social security	costs			839	41
Pension costs	(defined contribution	scheme)		123
Other employee	benefits
		Total staff costs		36,171	22,004
This year:
Please provide	details ofexpenditure	on staff working for the
charity whose contracts are with and		are paid by a related party	None
Last year:
Please provide	details ofexpenditure	on staff working for the
charity whose contracts are with and		are paid by a related party	None

11.2Average head count in the year	11.2Average head count in the year	11.2Average head count in the year				This year Number		Last year Number
The parts	ofthe charity	in which the	Fundraising
employees	work		Charitable	Activities
			Governance
			Other
					Total		12

Trade debtors
Prepayments	and accrued income
Other debtors

	This	year	Last	year
		F
		214.0		55.0
Total		214.0		55.0

Trade debtors
Prepayments	and accrued income
Other debtors

d in	debtors	above	)
	This	year	Last	year
Total

20.1Analysis ofcredit	ors
		Amounts	falling due	Amounts	falling due after
		within	one year	more	than	one year
		This year	Last year	This year		Last year
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on	account for contracts
or performance-related	grants
Accruals and deferred	income					900
Taxation and social security
Other creditors		62
	Total	62				900

					This year		Last	year
Please explain the reasons whyincome is				Nl'A		NIA
deferred.
t)/lovementin		deferredincome account				This	year	Last year
							E
Balance	at	the start ofthe reporting	period
Amounts	added in current period
Amounts	released to income from		previous	periods
Balance	at	the end ofthe reporting	period

Note	24 Cash at bank and	in hand
					This year	Last year
Short	term cash investments	(less than 3 months	maturity	date)
Short	term deposits
Cash	at bank and on hand				92,399	56,440
Other
Total					92,399	56,440

CC11a (Excdl 37 19m5r2022