**Trustees' Annual Report for the period**
**To**
Period start date Period end date 01 04 2021 31 03 2022
**From**
## Section A Reference and administration details
**Charity name**
Highmead Islamic Seminary Ltd
**Other names charity is known by**
**Registered charity number (if any)** 1138301 **Charity's principal address** 12 Station Terrace Llanybydder Carmarthenshire **Postcode** SA40 9XX ~~ee~~ **Names of the charity trustees who manage the charity Dates acted if not for whole Name of person (or body) entitled Trustee name Office (if any) year to appoint trustee (if any)** 1 A Al-Rawi 2 M Almeshhedani 3 M Izzidien 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ~~ae~~ **Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole year**
March **2012**
**TAR**
1
|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|
|---|---|---|
||||
||||
||||
||||
|**Name of chief executive or names of senior staff members (Optional information)**|||
||||
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
MEMORANDUM AND ARTICLES INCORPORATED 29 JUN 2009 Type of governing document
- (eg. trust deed, constitution)
Trust How the charity is constituted
- (eg. trust, association, company)
Appointed by existing trustees Trustee selection methods
(eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
TO ADVANCE EDUCATION IN ACCORDANCE WITH THE TENETS AND DOCTRINE OF ISLAM **Summary of the objects of the charity set out in its governing document**
March **2012**
**TAR**
2
Courses, lectures, training, and development.
**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
**Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
March **2012**
**TAR**
3
Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
March **2012**
**TAR**
4
## **Section E Financial review**
## **Brief statement of the**
Ensure that a sufficient accumulative surplus is maintained
**charity’s policy on reserves**
**Details of any funds materially** Unrestricted funds **in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
The principal source of funds is rental income.
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** Dr Mahmoud Almashhedami **Full name(s)** Dr Mahmoud Almashhedami **Position (eg Secretary, Chair,** Chair **etc) Date** 31/01/2023
March **2012**
**TAR**
5
|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES|Highmead Islamic Seminary
1138301
Annual accounts for theperiod
Period start date
4/1/2023
To
3/31/2024
Period end
date
encase~~——————~~
FOR ENGLAND AND WALES||
|---|---|---|---|---|---|---|---|---|---|
|Section A Statement of financial activities|||Section A Statement of financial activities|||||||
|Recommended categories by activity|||Guidance Notes|Unrestricted
funds||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|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Charitable activities|||S02|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Other trading activities|||S03|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Investments|||S04|640 -|640 -|640 -||640 1|640 1,104|
|Separate material item of income|||S05|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Other|||S06|29|29,766 - - 29|766 - - 29|766 - - 29|766 - - 29,766 8|766 8,873|
|_Total_|||S07|30|30,406 - - 30|406 - - 30|406 - - 30|406 - - 30,406 9|406 9,977|
|Resources expended (Note 6)||||||||||
|Expenditure on:||||||||||
|Raising funds|||S08|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Charitable activities|||S09|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Separate material item of expense|||S10|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Other|||S11|58|58,114 - - 58|114 - - 58|114 - - 58|114 - - 58,114 113|114 113,874|
|_Total_|||S12|58|58,114 - - 58|114 - - 58|114 - - 58|114 - - 58,114 113|114 113,874|
|||||||||||
|Net income/(expenditure) before investment||||||||||
|gains/(losses)|||S13|- 27|- 27,708 - - - 27|708 - - - 27|708 - - - 27|708 - - - 27,708 - 103|708 - 103,897|
|Net gains/(losses) on investments|||S14|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Net income/(expenditure)|||S15|- 27|- 27,708 - - - 27|708 - - - 27|708 - - - 27|708 - - - 27,708 - 103|708 - 103,897|
|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|Gains and losses on revaluation of fixed assets for the charity’s own use||S18|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|Other gains/(losses)|||S19|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|
|_Net movement in funds_|||S20|- 27|- 27,708 - - - 27|708 - - - 27|708 - - - 27|708 - - - 27,708 - 103|708 - 103,897|
|_Reconciliation of funds:_||||||||||
|Total funds brought forward|||S21|457|457,196 - - 457|196 - - 457|196 - - 457|196 - - 457,196 561|196 561,093|
|_Total funds carried forward_|||S22|429|429,488 - - 429|488 - - 429|488 - - 429|488 - - 429,488 457|488 457,196|
## Section B Balance sheet
|Guidance Notes
**£**
**£**
Fixed assets
F01
F02
Intangible assets (Note 15)
B01
- -
Tangible assets (Note 14)
B02
387,097 -
Heritage assets (Note 16)
B03
- -
Investments (Note 17)
B04
- -
_Total fixed assets_
B05
387,097 -
Current assets
Stocks (Note 18)
B06
- -
Debtors (Note 19)
B07
- -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
43,159 -
_Total current assets_
B10
43,159 -
B11
767 -
_Net current assets/(liabilities)_
B12
42,392 -
_Total assets less current liabilities_
B13
429,489 -
B14
- -
Provisions for liabilities
B15
- -
_Total net assets or liabilities_
B16
429,489 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
429,489
Revaluation reserve
B20
_Total funds_
B21
429,489 -
Signature
M Almeshhedani
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
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
F01
F02
Intangible assets (Note 15)
B01
- -
Tangible assets (Note 14)
B02
387,097 -
Heritage assets (Note 16)
B03
- -
Investments (Note 17)
B04
- -
_Total fixed assets_
B05
387,097 -
Current assets
Stocks (Note 18)
B06
- -
Debtors (Note 19)
B07
- -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
43,159 -
_Total current assets_
B10
43,159 -
B11
767 -
_Net current assets/(liabilities)_
B12
42,392 -
_Total assets less current liabilities_
B13
429,489 -
B14
- -
Provisions for liabilities
B15
- -
_Total net assets or liabilities_
B16
429,489 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
429,489
Revaluation reserve
B20
_Total funds_
B21
429,489 -
Signature
M Almeshhedani
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
Creditors:amounts falling due within one
year (Note 20)
Creditors:amounts falling due after one
year (Note 20)
Restricted income funds(Note 27)
Signed by one or two trustees on behalf of all
the trustees|**£**
F01
**Unrestricted**
**funds**|**£**
F02
**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||387,097|-|-|387,097|387,097|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||387,097|-|-|387,097|387,097|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||43,159|-|-|43,159|70,845|
|||43,159|-|-|43,159|70,845|
||||||||
|||767|-|-|767|746|
||||||||
|||42,392|-|-|42,392|70,099|
||||||||
|||429,489|-|-|429,489|457,196|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||429,489|-|-|429,489|457,196|
||||||||
|||-|||-
-
429,489
-|-|
||||-|-||-|
|||429,489||||457,196|
||||||||
|||429,489|-|-|429,489|457,196|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
||M Almeshhedani|||Dr M Almeshhedani||1/3/2025|
||||||||
CC17a (Excel)
01/06/2025
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* 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* ü 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.*
- -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
the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going 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*
_Please disclose:_|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|||||
|_(i) the nature of t_|_he change_|_in accounting policy;_||
|_(ii) the reasons w_
_provides more re_|_hy applyin_
_liable and_|_g the new accounting policy_
_more relevant information; and_||
|_(iii) the amount o_
_current period, e_
_amount of the ad_
_presented, 3.44_|_f the adjus_
_ach prior p_
_justment r_
_FRS 102 S_|_tment for each line affected in the_
_eriod presented and the aggregate_
_elating to periods before those_
_ORP._||
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
|_Please disclose:_|||
_(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods._
## 1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*|ü|*|-Tick|as|appropriate|
|---|---|---|---|---|---|
|No*||||||
|_Please disclose:_||||||
_(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)
01/06/2025
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 PRACTICE Please provide a description of the nature of each change in accounting policy _Reconcilation of funds per previous GAAP to funds determined under FRS 102_ Start of period End of 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)
01/06/2025
4
Section C Notes to the accounts (cont)
|Note 2 Accounting policies
2.2 INCOME|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|_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||||
||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. Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and losses any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition 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. Support costs have been allocated between governance costs and other support. Governance and support costs 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. Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance conditions 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. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised. 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 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 Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per Basic financial instruments paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. 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 amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets 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. 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 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 held for sale as part of non-charitable trade are measured at the lower or cost or net Stocks and work in progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
|ü|||
|---|---|---|
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
||ü||
|Yes
No
N/a|||
|||ü|
|Yes
No
N/a|||
||ü||
|Yes
No
N/a|||
|||ü|
|Yes
No
N/a|||
|||ü|
|Yes
No
N/a|||
|||ü|
|Yes
No
N/a|||
|||ü|
|Yes
No
N/a|||
|ü|||
|Yes
No
N/a|||
W k i i l d l f bl l h i lik l h
|Debtors
Current asset investments
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE|Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
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.|Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
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|||
||||||||
||||||||
Section C Notes to the accounts (cont)
|Note 3
Other:
TOTAL INCOM
Other informatio
Donations and
legacies:
Charitable
activities:
Other trading
activities:
Income from
investments:
Separate
material item
of income:|Analysis of income
Analysis|Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|
|---|---|---|---|---|---|---|
||Donations andgifts
|-|-|-|-|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||Total|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||Total|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||Total|-|-|-|-|-|
||||||||
||Interest income|640|-|-|640|1,104|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|29,766|-|-|29,766|8,873|
||Other|-|-|-|-|-|
||Total|30,406|-|-|30,406|9,977|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Total|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|
||Other|-|-|-|-|-|
||Total|-|-|-|-|-|
||E
n:||||||
|||30,406|-|-|30,406|9,977|
||||||||
|All income in the prior year was unrestricted except for: (please
provide description and amounts)|||||||
|Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.|||||||
||||||||
||||||||
|Within the income items above the following items are material:
(please disclose the nature, amount and any prior year amounts)|||||||
CC17a (Excel)
01/06/2025
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
_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
Last year
£
£|Description
This year
Last year
£
£|Description
This year
Last year
£
£|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||Total|-|-|
|||||
|||||
|||||
|||||
CC17a (Excel)
01/06/2025
9
CC17a {Excell
10
0110612025
Section C Notes to the accounts (cont)
|Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other|Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other|This year
Last year
£
£|This year
Last year
£
£|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|Please provide details of the accounting
policy for the recognition and valuation of
donated goods, facilities and services.||||
|Please provide details of any unfulfilled
conditions and other contingencies
attaching to resources from donated
goods and services not recognised in
income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.||||
|||||
|||||
|||||
CC17a (Excel)
01/06/2025
11
CC17a {Excell
12
0110612025
|Section C|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|
|---|---|---|---|---|---|---|
|Note 6
Other
Expenditure on
raising funds:
Expenditure on
charitable activities
Separate material
item of expense|Analysis of expenditure
Analysis|Total funds
Prior year
£
£
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||||||
||Investment management costs:|-|-|-|-||
||Portfoliomanagementcosts|-|-|-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
||Total expenditure on raising funds|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-||
|||-|-|-|-|-|
||Total expenditure on charitable
activities|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Total|-|-|-|-|-|
||||||||
||Rent Payable|3,000|-|-|3,000|15,452|
||Insurance|681|-|-|681|649|
||Travelling|-|-|-||2,600|
||Accountancy &
Professional|360|-|-|360|840|
||Donations|50,010|-|-|50,010|94,320|
||Subsciptions|34|-|-|34|13|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Total other expenditure|54,085|-|-|54,085|113,874|
CC17a (Excel)
01/06/2025
13
TOTAL EXPENDITURE
54,085 - - 54,085 113,874
CC17a (Excel)
01/06/2025
14
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 items|Description|This year
Last year
£
£|This year
Last year
£
£|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
|||-|-|
CC17a (Excel)
01/06/2025
15
## 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|
|||£|£|£|£|£|£|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|Tota||l-|-|-|-|-|-|
_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)
01/06/2025
16
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._
|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)
01/06/2025
17
## 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
£|
|---|---|
|180|180|
|||
|||
|180|180|
CC17a (Excel)
01/06/2025
18
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
|11.1 Staff Costs|||
|---|---|---|
|Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs|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
_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|
|---|---|
|£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
## 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|-|-|
CC17a (Excel)
01/06/2025
19
11.3 Ex-gratia payments to employees and others (excluding trustees) _Please complete if an ex-gratia payment is made._
Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments _Please complete if any redundancy or termination payment is made in the period._
Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments
CC17a (Excel)
01/06/2025
20
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.
_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 altough 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
_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
CC17a (Excel)
01/06/2025
21
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._
## 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
|13.2 Grants made to institutions|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._||_Yes_|_Please provide_
_details of charity's_
_URL._|
|||_No_|_Provide details_
_below_|
|||||
|Names of institution|Purpose||Total amount of
grants paid £|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|_Total grants to institutions in reporting period_
_Other unanalysed grants_
_TOTAL GRANTS PAID_|||-|
||||-|
||||-|
CC17a (Excel)
01/06/2025
22
|Section C|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|Notes to the accounts (cont)|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
Total
£
£
£
£
£
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
14.2 Depreciation and impairments
**Basis
RB
RB
RB
RB
SL or RB
** Rate
0
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
14.3 Net book value
- - - - -
- - - - -
14.4 Impairment
14.5 Revaluation
_If an accounting policy of revaluation is adopted, pleaseprovide:_
_the effective date of the revaluation_
_the name of independent valuer, if applicable_
_the methods applied and significant assumptions_
Freehold land &
buildings
Other land &
buildings
Plant,
machinery and
motor vehicles
Fixtures, fittings
and equipment
At the beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year
_Please provide a description of the events and_
_circumstances that led to the recognition or reversal_
_of an impairment loss._
_the carrying amount that would have been_
_recognised had the assets been carried under the_
_cost model._|Tangible fixed assets
_ote if the charity has any tangible fixed assets_
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
impairments
Freehold land &
buildings
Other land &
buildings
Plant,
machinery and
motor vehicles
Fixtures, fittings
and equipment
||||||
||£
Freehold land &
buildings|£
Other land &
buildings|£
Plant,
machinery and
motor vehicles|£
Fixtures, fittings
and equipment|Total
£
||
||-
|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||impairments||||||
||RB|RB|RB|RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||
0||||||
||||- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
_seprovide:_||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
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._
_* The "transfers" row is for movements between fixed asset categories._
CC17a (Excel)
01/06/2025
23
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17a (Excel)
01/06/2025
24
Section C Notes to the accounts
## Note 15 Intangible assets
_Please complete this note if the charity has any intangible assets_
## 15.1 Cost or valuation
|15.1 Cost or valuation|||||
|---|---|---|---|---|
|Additions
Disposals
Revaluations
Transfers *
At end of the year
At beginning of the
year|£
Research &
development|£
Patents and
trademarks|Other
£|Total
£|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## 15.2 Amortisation and impairments
|**Basis
** Rate
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
At beginning of the
year
Nat 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_
CC17a (Excel)
01/06/2025
25
_Policies for the recognition of any capital development_
## 15.5 Impairment
_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 the carrying amount that would have been recognised had the assets been carried under the cost model._
## 15.7 Other disclosures
_(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. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period._
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction_
CC17a (Excel)
01/06/2025
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
(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
|16.2 Cost or valuation|||||||
|---|---|---|---|---|---|---|
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
16.3 Depreciation and impairments
**Basis
** Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year|£
Heritage asset
1|£
Heritage asset
2|£
Heritage asset
3|£
Heritage asset
4|Total
£||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
## 16.4 Net book value
|16.4 Net book value||||||
|---|---|---|---|---|---|
|Net book value at the end of the year
16.5 Impairment
Nat book value at the beginning of the
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_
CC17a (Excel)
01/06/2025
27
_any significant limitations on the valuation_
## 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
|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. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.
## 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)
01/06/2025
28
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.
|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||
||£|£||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
|||||
## 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
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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
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
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
Please explain how the guarantee furthers the
charity's aims
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.||This year|Last year|Last year|Last year|
|---|---|---|---|---|---|
|||£|£|||
|||-|-|||
|||-|-|||
|||-|-|||
|||-|-|||
|||-|-|||
|||-|-|||
|||||||
|||||||
|||||||
|||||||
|||_Description_||This year £|Last year £|
|||||||
|||||||
|||||||
|||||||
||_Total_|||||
|||||||
|||_Description_||This year £|Last year £|
|||||||
|||||||
|||||||
||_Total_|||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
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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.
|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_|Stock|Stock|Donated goods|Donated goods|Work in
progress|
|---|---|---|---|---|---|
||For
distribution|For resale|For
distribution|For resale||
||£|£|£|£|£|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
18.2 Please specify the carrying amount of any stocks pledged as security for liabilities
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## 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)
|19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)|||
|---|---|---|
|Trade debtors
Prepayments and accrued income
Other debtors
Tota|This year
£|Last year
£|
||-|-|
||-|-|
||-|-|
||-|-|
||l -|-|
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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
|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
Tota
Payments received on account for contracts or
performance-related grants|Amounts falling due within
oneyear||Amounts falling due after
more than oneyear||
||This year
£|Last year
£|This year
£|Last year
£|
||-|-|-|-|
||-|-|-|-|
||767|746|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||l767|746|-|-|
## 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|This year
£|Last year
£|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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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 Please provide:
- 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.
## 21.2 Movements in recognised provisions and funding commitment during the period
|21.2 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|This year
£|Last year
£|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).
21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.
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Section C Notes to the accounts (cont)
Note 22 Other disclosures for debtors, creditors and other basic financial instruments
22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.
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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.
Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.
## 23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
Description of item Estimate of financial effect
23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:
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
£|
||-|-|
||-|-|
||43,159|70,845|
||-|-|
||43,159|70,845|
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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.
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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
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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_
|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|
|---|---|---|---|---|---|---|---|---|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|_Other funds_|N/a|N/a|-|-|-|-|-|-|
|Total Funds|||-|-|-|-|-|-|
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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_
|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|
|---|---|---|---|---|---|---|---|---|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|_Other funds_|N/a|N/a|-|-|-|-|-|-|
|Total Funds|||-|-|-|-|-|-|
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
## 27.3 Transfers between funds
||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
Planned use Purpose of the designation Amount
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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
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|
|---|---|---|---|---|---|---|
|||Thisyear||||Lastyear|
|||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._
## 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|||
|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._
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|
|---|---|---|---|---|---|---|
||||£|£|£|£|
||||||||
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_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.
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‘
**----- Start of picture text -----**
Fata Independent examiner's report on the
pee accounts
**----- End of picture text -----**
## Section A Independent Examiner’s Report
- Report to the trustees/ | _ . ; ; members of | Highmead Islamic Seminary Ltd
- On accounts for the year | 31/03/2024 Charity no | 1138301 ended (if any)
- Respective The charity's trustees are responsible for the preparation of the accounts.
- responsibilities of The charity’s trustees consider that an audit is not required for this year
- trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: e examine the accounts under section 145 of the Charities Act, e to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- ' e to state whether particular matters have come to my attention.
- Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
- Independent |n connection with my examination, no matter has come to my attention
- examiner's statement (other than that disclosed below *) 1. which gives me reasonable cause to believe that in, any material respect, the requirements: e to keep accounting records in accordance with section 130 of the Charities Act; and
- e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* Please delete the words in the brackets if they do not apply.
A
- Relevant professional |FCCA/CTA
- qualification(s) or body (if any):
IER
1
March 2012
Address: | 12 Station Terrace
Llanybydder
Carmarthenshire SA40 9XX
## Section B
## Disclosure
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose.
IER
2
March 2012