##
##
##
##
##
##
##
|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