## **Trustees’ Annual Report for the period**
## **From 1 Nov 2020 Period start date To 31 Oct 2021 Period end date Charity name: The Bentley Priory Mansion House Operational Endowment Fund**
## **Charity registration number: 1138628**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The trustees must apply the income of the
Charity in furthering the following objects:
to provide financial support to the operation
of a museum at Bentley Priory which
advances the education of the public in the
history of the mansion house site and in the
history and development of aviation,
science and engineering, the history of the
Battle of Britain and the preservation of part
of Bentley Priory as a memorial to those
who served in the RAF and in particular
(but not exclusively) during the Battle of
Britain.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The financial support from the Endowment
Trust forms a fundamental part of the
Museum Trust’s business plan. The
Trustees of the Endowment Trust seek to
fulfil the objective of “providing financial
support to the operation of a museum at
Bentley Priory” to the greatest level of
support permitted.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Trust’s public benefit it vested in
ensuring that the museum can stay open to
the public and accessible to a broad
audience. It is very difficult to raise funds
to meet the costs of the routine activity that
is essential when running a facility open to
the public. Without funding from the
Endowment Trust the Museum would have
to charge vast entrance fees, which would
mean that the important stories of Bentley
Priory and the Battle of Britain would only
be open to the wealthy. Alternatively, the
museum would be unable to operate as a
sustainable ongoing concern and would
have to close. This was particularly
important during the Covid pandemic when
the Museum had to close and generation of|
income from visitors was very much reduced. Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The endowment funds of £2.6M were given
to the Trust in Sep 2012. Following a
comprehensive competitive process and
professional advice the funds have been
split between 2 investment fund managers.
These arrangements have remained in
place during this reporting period. Despite
volatility in the market in the latter part of
the reporting period the Trust has made
available £100,000 to support the Museum
Trust in its work.
**On-going Impact of Covid-19 Pandemic**
In line with Government instructions and
the rise of the Delta variant of Covid, the
Museum closed its doors to visitors in
December 2020. Museums were instructed
to remain closed, until 17 May 2021.
Bentley Priory Museum re-opened its doors
to visitors on 19 May.
Between January - March, Museum staff
were placed on rotational/partial furlough,
enabling the continuation of essential|
checks and maintenance of the Museum, and online engagement of visitors and support of volunteers. Online Friday Morning Talks were well received during the Museum’s physical closure, engaging 649 people. The financial survival of the Museum was dependent on Covid Grants. These included £22 831 from Government Covid Grants administered through Harrow Council. This figure includes £5 475 of Lockdown and Tier 2 grants from Oct -Dec 2020 that were paid in 2021. The Government also gave a Restart Gant of £18 000 which was received in Jun 2021. There was a further £6000 Grant in Ma 2022 as compensation for the Omicrom restrictions. In April 2021 the Museum secured £57 800 grant from the Second Round of the Culture Recovery Fund for Heritage. The Cultural Recovery Fund grant covered staff and core operational costs from April – June 2021, which enabled the Museum to focus on the recovery and re-opening of the Museum. Through the grant, the Museum was able to create new recorded audio tours for visitors in response to lower numbers of volunteers supporting interpretation in the Museum than before Covid, and also equipment to enable live streaming of online talks. The Trust also secured £18,200 from a Business Interruption Insurance Claim from Covid closures. **Museum Re-Opening & Recovery** From 19 May 2022 when the Museum reopened, Covid safety ‘restrictions’ were reintroduced, including pre-booked tickets on designated timeslots, restricted number of admissions to enable social distancing and a reduced Café menu through table service, rather than counter. The Museum initially opened 2 public open days a week (Wednesdays and Saturdays), increasing to 3 days a week (Wednesdays, Fridays and Saturdays) from September 2021 – with 2 days reserved for School visits and Groups. (Pre-Covid, the Museum’s public open days were 4 days a week). Between May – December 2021, the Museum welcomed 4,182 visitors to the Museum, generating an income of £25,717. Whilst some School visits were cancelled due to the on-going impact of Covid-19, the Museum welcomed 363 School students, who engaged with the Museum’s important heritage through socially distanced
workshops, in the Museum’s well ventilated Learning Centre. Whilst admissions were lower than preCovid levels, the growth of visitor confidence was evident, with the return of individuals, families, small groups and Schools. The demographic notably not returning in this period were largeorganised groups/coach parties. The Museum was able to offer visitors the new recorded audio tour, narrated by the Chair, AM Cliff Spink, with historical information recorded by 13 volunteers, which received overwhelming positive feedback from visitors and volunteers. **Museum Achievements and Performance Achievements and Audience Development** The ‘Bentley Priory Bunker’ Project, funded by the National Lottery for Heritage was completed in 2021, with permanent interpretation at the Bunker Entrance, the creation of a new Bunker Trail for families, new Cold War Schools Workshop for Secondary Schools to plot a nuclear fallout, and ‘Bunker Backpacks’ for Early Years children and their families which were codesigned by students at Harrow College. The final elements of enhancing interpretation and access in the galleries, as part of the Libor project, were completed. This included the impressive recuration of the Filter Room in response to volunteer, visitor and stakeholder feedback, with new interpretation panels giving greater focus to the WAAF who served within the Dowding System, and a handson interactive to learn how to plot a raid on the Filter Room map. Community engagement continued through a successful Friday Morning Talks Programme at the Museum and online, and the Battle of Britain Commemorative Day in September. Family activities continued to be delivered through-out the School holidays, including ‘Operation Secret Garden’ during the summer holidays linking in with the new Cold War interpretation at the Bunker. During October half-term, families took part in Halloween activities and a Haunted House Tour and in December, the popular ‘Meet Father Christmas’ returned.
The £100 K the Endowment transferred to the Museum was vital in securing the ongoing survival of the Museum during a challenging year.
## **Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|Achievements against
objectives set|Para 1.41||
|Performance of fundraising
activities against objectives
set|Para 1.41||
|Investment performance
against objectives|Para 1.41|The investment objectives set by the
Trustees and which form the basis of the
instructions to the two fund managers are:
•
Preservation of the initial capital
•
Generation of sufficient income and
capital growth to meet the planned
transfer to the Museum Trust
•
Sufficient additional growth in the
underlying capital to ensure the
long-term viability of the Trust
The first of these two objectives were fully
met with the original capital transfer
preserved and the majority of the planned
transfer to the Museum Trust achieved. The
underlying aim of growing the capital by
CPI, has continued to be adopted as a
measure by the Trustees, over the period of
the report, however, there still remains a
shortfall over the seven year life of the
Trust and it remains the Trustees long-term
objective to fully achieve this objective.|
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|At the end of the period of this report the
Trust retained a sound financial position
with a proven investment policy which has
permitted it to fully support the Museum
Trust whilst also meeting its capital
retention requirements. It is intended to
continue with these policies in order to
permit its objectives to be met in the
forthcoming period.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|In accordance with the Trust’s deed
Trustees must not spend any of the original
capital from the endowment, However, in
line with the approved Total Return Policy
dated 12 February 2014 they may use both
income and capital growth to support the
Museum. The Trust has continued to
closely monitor the return on the initial
investments and has ensured that
appropriate measures are taken to protect
the initial capital and to ensure that the
Trust is able to fulfil its obligations in the
future.
The Trustees will continue to pursue this
objective in order to protect the long-term
viability of the endowment to meet its
objectives.|
|Amount of reserves held|Para 1.22|0|
|Reasons for holding zero
reserves|Para 1.22|The Trust maintains a capital with a value
of £2.6M so reserves are not required.|
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23||
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Trustees confirm that they have referred to
guidance contained in the Charity
Commission’s general guidance on public
benefit when reviewing the Trust’s aims
and objectives and in planning the award of
grants to the Bentley Priory Battle of Britain
Trust.
The Trust was established under planning
obligations laid down by the LB Harrow in a
Planning Obligation document (S106) in
Sep 2014 to ensure sustainability of the
Bentley Priory Museum. The Museum is
located within a Grade II* listed building
known as Bentley Priory. The Museum|
|---|---|---|
|||Trust holds a 60-year lease on the
historically significant part of the building.
The S106 also contained provision for the
developer of the overall Bentley Priory site
to provide, on the signing of the lease, the
sum of £2,600,000 to establish a “Heritage
Facility Fund” to assist the trustees of the
Bentley Priory Battle of Britain Trust (The
Museum Trust) to fulfil its objectives to
create and maintain the Museum.
The S106 stipulates that this sum of money
is to be “disbursed on the basis that the
income only will be made available to the
nominated operator [of the museum] and
will be used solely towards the operating
costs of the heritage facility”. The S106
further stipulates that the Heritage Facility
Fund remains attached to the building itself
and does move with the museum operator.
The responsibility for managing this fund
lies with this charity known as ‘The Bentley
Priory Mansion House Operational
Endowment Trust’. The funds were
transferred to the Endowment Trust on 8
September 2012.
The financial support from the Endowment
Trust forms a fundamental part of the
Museum Trust’s business plan. The
Trustees of the Endowment Trust seek to
fulfil the objective of “providing financial
support to the operation of a museum at
Bentley Priory” to the greatest level of
support permitted.
Trustees have worked to ensure best
possible investments to support the work of
the museum whilst ensuring capital is
preserved and grows with inflation and to
ensure that the provisions of the Charity
Commission Order dated 12 February 2014
are observed.
The financial support given to the Museum
is essential to the day-to-day operations of
the museum. The planned support of £100
000 per annum is approximately 50% of the
museum’s regular annual income. The
donation from the Trust is used to pay
museum staff and for routine costs such as
utility and maintenance contracts.
|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|The endowment funds of £2.6M were given
to the Trust in Sep 2012. Following a
comprehensive competitive process and
professional advice the funds have been
split between 2 investment fund managers.
These arrangements have remained in
place during this reporting period.|
|A description of the principal
risks facing the charity|Para 1.46|Investment Objectives and Risk
The Trustees must apply the income of the
Fund in furthering the following objectives
(“the Objectives”): to provide financial
support to the operation of a museum at
Bentley Priory which advances the
education of the public in the history of the
Mansion House site and in the history and
development of aviation, science and
engineering, the history of the Battle of
Britain and the preservation of part of
Bentley Priory as a memorial to those who
served in the Royal Air Force and in
particular (but not exclusively) during the
Battle of Britain.
The Trustees will not spend any of the
Capital of the Fund in furthering these
Objectives.
The asset strategy should seek to maintain
the principle capital of the Fund using
appropriate investment vehicles.
Additional investment objectives are to:
Preserve capital;
Invest prudently;
Maximize investment return;
Mitigate inflation
The Trustees delegate the day-to-day
management of its assets to professional
investment advisers.|
|---|---|---|
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Trust Deed|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Trust|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|There must be at least 2 trustees with no
upper limit on numbers. Two trustees of
the Charity at any time must be members
or employees or nominees of Harrow
Council. Other trustees must be appointed
by a resolution of trustees passed at a
special meeting.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
Policies and procedures adopted for the induction Para 1.51 and training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related Para 1.51 parties Other
## **Reference and Administrative details**
|Charity name|The Bentley Priory Mansion House Operational Endowment
Fund|
|---|---|
|Other name the charity uses||
|Registered charity number|1138628|
|Charity’s principal address|Wendleberie, Moor Common
Lane End
Bucks
HP14 3HS|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Keith Ferry|||LB Harrow|
||Leslie Powell||||
||Richard Romain||Resigned 31 December
2020||
||Clive Bairsto||||
||Norman Stevenson|Chair||LB Harrow|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
## – Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|||
|---|---|---|
||Norman Stevenson||
||
Chair||
||31 Aug 2022||
||31 Aug 2022||
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name **members of** The Bentley Priory Mansion House Operational Endowment Trust
|**members of**|The Bentley Priory Mansion House Oper|ational Endow|ment Trust|
|---|---|---|---|
|**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**|31 October 2021|**Charity no**
**(if any)**|1138628|
|||||
||1 to 34|||
||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31 October 2021.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).|||
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- **Independent** I have completed my examination. I confirm that no material matters have
- **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report 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._
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**
||31 August 2022|
|---|---|---|
||||
||Christopher Whiteley||
||||
||Member of the Institute of Chartered Accountants (SA)||
||||
||93 New Road, Marlow Bottom, Bucks, SL7 3NN||
||||
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
||The Bentley Priory Mansion House
Operational EndowmentFund|The Bentley Priory Mansion House
Operational EndowmentFund|The Bentley Priory Mansion House
Operational EndowmentFund|CharityNo|1138628|1138628||
|---|---|---|---|---|---|---|---|
|||||CompanyNo||||
||Annual accounts for the period|||||||
||Period start date||01/11/2020|**To**|Period end
date|31/10/2021||
|||||||||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|**Recommended categories by activity**|**Recommended categories by activity**|Guidance Note|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|**£**|
|**Income (Note 3)**|||F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||||
|Donations and legacies||S01|-|-|-|-|-|
|Charitable activities||S02|-|-|-|-|-|
|Other trading activities||S03|-|-|-|-|-|
|Investments||S04|406,178|-|-|406,178|31,197
-|
|Separate material item of income||S05|-|-|-|-|-|
|Other||S06|-|-|-|-|-|
|**_Total_**||S07|406,178|-|-|406,178|31,197
-|
|**Expenditure (Notes 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds||S08|-|-|-|-|-|
|Charitable activities||S09|27,018|-|-|27,018|24,955|
|Separate material expense item||S10|75,000|||75,000|75,000|
|Other||S11|650|-|-|650|635|
|**_Total_**||S12|102,668|-|-|102,668|100,590|
|||||||||
|**Net income/(expenditure) before tax for**
**the reporting period**||S13|303,510|-|-|303,510|131,787
-|
|Taxpayable||S14|-|-|-|-|-|
|**Net income/(expenditure) after tax**
**before investment gains/(losses)**||S15|303,510|-|-|303,510|131,787
-|
|Net gains/(losses) on
investments||S16|-|-|-|-|-|
|**Net income/(expenditure)**||S17|303,510|-|-|303,510|131,787
-|
|**Extraordinary items**||S18|-|-|-|-||
|**Transfers between funds**||S19|-|-|-|-|-|
|**Other recognised** **gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets for the
charity’s own use||S20|-|-|-|-|-|
|Other gains/(losses)||S21|-|-|-|-|-|
|**_Net movement in funds_**||S22|303,510|-|-|303,510|131,787
-|
|||||||||
|**_Reconciliation of_**
**_funds:_**||||||||
|Total funds brought forward||S23|2,646,747|-|-|2,646,747|2,778,534|
|**_Total funds carried forward_**||S24|2,950,257|-|-|2,950,257|2,646,747|
Charity Name
Charity No 1138628 Company No
## **Section B Balance sheet**
||Guidance Note|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|**Fixed assets**||F01|F02|F03|F04|F05|
|**Intangible assets(Note 15)**|B01|-|-|-|-|-|
|**Tangible assets(Note 14)**|B02|-|-|-|-|-|
|**Heritage assets(Note 16)**|B03|-|-|-|-|-|
|**Investments(Note 17)**|B04|2,949,939|-|-|2,949,939|2,643,287|
|**_Total fixed assets_**|B05|2,949,939|-|-|2,949,939|2,643,287|
|**Current assets**|||||||
|**Stocks(Note 18)**|B06|-|-|-|-|-|
|**Debtors(Note 19)**|B07|-|-|-|-|-|
|**Investments(Note 17.4)**|B08|-|-|-|-|-|
|**Cash at bank and in hand(Note 24)**|B09|968|-|-|968|4,085|
|**_Total current assets_**|B10|968|-|-|968|4,085|
||||||||
|**Creditors: amounts falling due**
**withinone year(Note 20)**|B11|650|-|-|650|625|
||||||||
|**_Net current assets/(liabilities)_**|B12|318|-|-|318|3,460|
||||||||
|**_Total assets less current liabilities_**|B13|2,950,257|-|**-**|2,950,257|2,646,747|
||||||||
|**Creditors: amounts falling due after**
**one year(Note 20)**|B14|-|-|-|-|-|
|**Provisions for liabilities**|B15|-|-|-|-|-|
||||||||
|**_Total net assets or liabilities_**|B16|2,950,257|-|-|2,950,257|2,646,747|
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**|B17|-|||-|-|
|**Restricted income funds (Note 27)**|B18||-||-|-|
|**Unrestricted funds**|B19|2,950,257||-|2,950,257|2,646,747|
|**Revaluation reserve**|B20||||-||
|**Fair value reserve**|B21||||||
|**_Total funds_**|B22|2,950,257|-|-|2,950,257|2,646,747|
||||||||
||||||||
|**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small_**
**_companies._**|||||||
||||||||
|**_The members have not required the company to obtain an audit in accordance with section 476 of the_**
**_Companies Act 2006._**|||||||
||||||||
|**_The directors acknowledge their responsibilities for complying with the requirements of the Companies_**
**_Act with respect to accounting records and the preparation of accounts._**|||||||
||||||||
|**_These accounts have been prepared in accordance with the provisions applicable to small companies_**
**_subject to the smallcompanies regime and inaccordance with FRS102 SORP._**|||||||
||||||||
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|||Signature|||Date of
approval
dd/mm/yyyy|
|||||||31/08/2022|
||||NormanStevenson||||
||||||||
|Signature of director authenticating accounts being sent to
Companies House|||Signature|||Date
dd/mm/yyyy|
||||||||
|||||||**Print name**|
||Guidance Note|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|**Fixed assets**||F01|F02|F03|F04|F05|
|**Intangible assets(Note 15)**|B01|-|-|-|-|-|
|**Tangible assets(Note 14)**|B02|-|-|-|-|-|
|**Heritage assets(Note 16)**|B03|-|-|-|-|-|
|**Investments(Note 17)**|B04|2,949,939|-|-|2,949,939|2,643,287|
|**_Total fixed assets_**|B05|2,949,939|-|-|2,949,939|2,643,287|
|**Current assets**|||||||
|**Stocks(Note 18)**|B06|-|-|-|-|-|
|**Debtors(Note 19)**|B07|-|-|-|-|-|
|**Investments(Note 17.4)**|B08|-|-|-|-|-|
|**Cash at bank and in hand(Note 24)**|B09|968|-|-|968|4,085|
|**_Total current assets_**|B10|968|-|-|968|4,085|
||||||||
|**Creditors: amounts falling due**
**withinone year(Note 20)**|B11|650|-|-|650|625|
||||||||
|**_Net current assets/(liabilities)_**|B12|318|-|-|318|3,460|
||||||||
|**_Total assets less current liabilities_**|B13|2,950,257|-|**-**|2,950,257|2,646,747|
||||||||
|**Creditors: amounts falling due after**
**one year(Note 20)**|B14|-|-|-|-|-|
|**Provisions for liabilities**|B15|-|-|-|-|-|
||||||||
|**_Total net assets or liabilities_**|B16|2,950,257|-|-|2,950,257|2,646,747|
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**|B17|-|||-|-|
|**Restricted income funds (Note 27)**|B18||-||-|-|
|**Unrestricted funds**|B19|2,950,257||-|2,950,257|2,646,747|
|**Revaluation reserve**|B20||||-||
|**Fair value reserve**|B21||||||
|**_Total funds_**|B22|2,950,257|-|-|2,950,257|2,646,747|
||||||||
||||||||
|**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small_**
**_companies._**|||||||
||||||||
|**_The members have not required the company to obtain an audit in accordance with section 476 of the_**
**_Companies Act 2006._**|||||||
||||||||
|**_The directors acknowledge their responsibilities for complying with the requirements of the Companies_**
**_Act with respect to accounting records and the preparation of accounts._**|||||||
||||||||
|**_These accounts have been prepared in accordance with the provisions applicable to small companies_**
**_subject to the smallcompanies regime and inaccordance with FRS102 SORP._**|||||||
||||||||
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|||Signature|||Date of
approval
dd/mm/yyyy|
|||||||31/08/2022|
||||NormanStevenson||||
||||||||
|Signature of director authenticating accounts being sent to
Companies House|||Signature|||Date
dd/mm/yyyy|
||||||||
|||||||**Print name**|
**Section C Notes to the accounts**
|||||||
|---|---|---|---|---|---|
|Note 1**Basis ofpreparation**||||||
|||||||
|**_This section should be completed by allcha_**||||**_rities_**_._||
|**1.1 Basis of accounting**||||||
|These accounts
transaction value|have been prepared under the
unless otherwise stated in the|||historical cost
relevant note|convention with items recognised at cost or
(s) to these accounts.|
|The accounts ha|ve beenprepared in accordan|||ce with:||
|• and with*|✓|the Statement of R
preparing their acco
applicable in the UK||ecommended
unts in accord
and Republic|Practice: Accounting and Reporting by Charities
ance with the Financial Reporting Standard
of Ireland (FRS 102) issued on 16 July 2014|
|• and with*|✓|the Financial Repor
Ireland (FRS 102)||ting Standard|applicable in the United Kingdom and Republic of|
|• andwiththe C|haritiesAct2011.|||||
|||||||
|The charity cons
FRS 102.*|titutes a public benefit entity a|||s defined by|✓|
|* -Tick as appropri|ate|||||
|**1.2 Going con**|**cern**|||||
|**_If there are mate_**
**_charity's ability_**
**_applicable", if a_**|**_rial uncertainties related to_**
**_to continue as a going conc_**
**_ppropriate:_**|||**_events or con_**
**_ern, please pr_**|**_ditions that cast significant doubt on the_**
**_ovide the following details or state "Not_**|
|An explanation a
the conclusion th
concern;|s to those factors that support
at the charity is a going|||
**_Not applicab_**|**_le_**|
|Disclosure of any
going concern as|uncertainties that make the
sumption doubtful;|||**_Not applicab_**|**_le_**|
|Where accounts
concern basis, pl
together with the
prepared the acc
charity is not reg|are not prepared on a going
ease disclose this fact
basis on which the trustees
ounts and the reason why the
arded as a going concern.|||**_Not applicab_**
|**_le_**|
|**1.3 Change of**|**accounting policy**|||||
|The accounts pr
note { }.|esent a tru|e and fair view and||no changes ha|ve been made to the accounting policies adopted in|
|Yes*|✓|* -Tick as appropriate||||
|No*||||||
|||||||
|**_Please disclose_**|**_:_**|||||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting p_**||**_olicy;_**||
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable a_**|**_ying the new accou_**
**_nd more relevant in_**||**_nting policy_**
**_formation;_**||
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the ad_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_justment for each li_**
**_h prior period pres_**
**_the adjustment rel_**
**_sented, 3.44 FRS10_**||**_ne affected_**
**_ented and_**
**_ating to_**
**_2 SORP._**||
|||||||
|**1.4 Changes t**|**o accounting estimates**|||||
|No changes to a|ccounting|estimates have occu||rred in the rep|orting period (3.46 FRS102 SORP).|
|Yes*|✓|* -Tick as appropriate||||
|No*||||||
|||||||
|**_Please disclose_**|**_:_**|||||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**||||
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for_**|**_ge on income and e_**
**_the current period;_**||**_xpense or_**
**_and_**||
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the chan_**||**_ge in one or_**||
|||||||
|**1.5 Material prio**|**ryear er**|**rors**||||
|No materialprior|year erro|r have been identifie||d in the reporti|ng period(3.47 FRS102 SORP).|
|Yes*|✓|* -Tick as appropriate||||
|No*||||||
|||||||
|**_Please disclose_**|**_:_**|||||
|**_(i) the nature of_**|**_the prior_**|**_period error;_**||||
|**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**|**_r period_**
**_orrection_**|**_presented in the ac_**
**_for each account li_**||**_counts, the_**
**_ne item_**||
|**_(iii) the amount_**
**_earliest prior pe_**|**_of the co_**
**_riod pres_**|**_rrection at the begi_**
**_ented in the accou_**||**_nning of the_**
**_nts._**||
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|
||||||
|**Note 2 Accounting policies**|||||
|**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a_**
**_different or additional policy has been adopted then this is detailed in the box below._**|||||
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**
**PRACTICE**|||||
|**Please provide a description**
**of the nature of each change**
**in accounting policy**|||||
||||||
|**_Reconciliation 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**|||||
||||||
|**_Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS_**
**_102_**|||||
|||**End of**|||
|||**£**|||
|**Net income/(expenditure) as previously**
**stated**|||||
|**_Adjustments:_**|||||
||||||
||||||
||||||
||||||
|**Previous period net income/(expenditure)**
**as restated**|||||
||||||
||||||
## **Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 2 Accounting policies
2.2 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:••• the charity becomes entitled to the resources;it is more likely than not that the trustees will receive the resources;the monetary value can be measured with sufficient reliability. Yes✓* No* N/a*
Offsetting 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. Yes*✓ No* N/a*
Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Yes*✓ No* N/a*
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 Yes* No* N/a*
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
Legacies 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. Yes* No* N/a*✓
Government grants The charity has received government grants in the reporting period Yes* No*✓ N/a*
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes* No* N/a*
donations and gifts 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. Yes* No* N/a*✓
Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Yes* No* N/a*✓
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 Yes* No* N/a*
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 Yes* No* N/a*
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 Yes* No* N/a*
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 Yes* No* N/a*
when receivable. ✓
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes* No* N/a*
facilities 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 Yes* No* N/a*
income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. ✓
Support costs The charity has incurred expenditure on support costs. Yes*✓ No*✓ N/a*✓
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Yes*✓ No*✓ N/a*✓
Income from interest, This is included in the accounts when receipt is probable and the amount receivable Yes* No* N/a*
royalties and dividends can be measured reliably. ✓
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations Yes* No* N/a*
subscriptions and Legacies. ✓
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 of goods and services as income from charitable activities. ✓ ✓ ✓
Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Yes* No* N/a*✓
Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Yes*✓ No* N/a*
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. Yes*✓ No* N/a*
Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and Yes* No* N/a*
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. Yes*✓ No* N/a*
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of
conditions service or output to be provided, such grants are only recognised in the SoFA once the Yes* No* N/a*
recipient of the grant has provided the specified service or output. ✓ ✓ ✓
Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be Yes* No* N/a*
recognised. ✓
Redundancy cost The charity made no redundancy payments during the reporting period. Yes* No* N/a*✓
Deferred income No material item of deferred income has been included in the accounts. Yes* No* N/a*✓
Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Yes*✓ No* N/a*
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Yes* No* N/a*✓
Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Yes*✓ No* N/a*
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. Yes* No* N/a*✓
The depreciation rates and methods used are disclosed in note 14.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible fixed assets 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 15. Yes* No* N/a*✓
They are valued at cost. Yes* No* N/a*✓
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 16. Yes* No* N/a*✓
Yes* No* N/a*
They are valued at cost. ✓
Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments 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. Yes*✓ No* N/a*
Investments held for resale or pending their sale and cash and cash equivalents with a Yes* No* N/a*
maturity date of less than 1 year are treated as current asset investments ✓
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost Yes* No* N/a*
progress or net realisable value. ✓
Goods or services provided as part of a charitable activity are measured at net Yes* No* N/a*
realisable value based on the service potential provided by items of stock. ✓
Work in progress is valued at cost less any foreseeable loss that is likely to occur on Yes* No* N/a*
the contract. ✓
Debtors 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. Yes* No* N/a*✓
Current asset The charity 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 Yes* No* N/a*
investments deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. ✓
Yes* No* N/a*
They are valued at fair value except where they qualify as basic financial instruments. ✓
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|**Note 3**|**Income**|||||||||
||**Analysis of income**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prioryear**||||
||||||**£**|**£**||||
|**Donations**
**and**
**legacies:**|Donations and gifts|-|-|-|-|-||||
||GiftAid|-|-|-|-|-||||
||Legacies|-|-|-|-|-||||
||General grants provided by government/other
charities|-|-|-|-|-||||
||Membership subscriptions and sponsorships
whichareinsubstance donations|-|-|-|-|||||
||Donated goods,facilities and services|-|-|-|-|-||||
||Other|-|-|-|-|||||
||**Total**|-|-|-|-|-||||
|||||||||||
|**Charitable**
**activities:**||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
||Other|-|-|-|-|-||||
||**Total**|-|-|-|-|-||||
|||||||||||
|**Other trading**
**activities:**||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
||Other|-|-|-|-|-||||
||**Total**|-|-|-|-|-||||
|**Income from**
**investments:**|SGhambro & CloseBrothersAsset|406,178|-|-|406,178|-31,197||||
||Management|-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
||**Total**|406,178|-|-|406,178|-31,197||||
|||||||||||
|**Separate**
**material item**
**of income**||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
||**Total**|-|-|-|-|-||||
|**Other:**|Conversionofendowmentfundsintoincome|-|-|-|-|-||||
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-||||
||Gain on disposal of a programme related
investment|-|-|-|-|-||||
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-||||
||Other|-|-|-|-|-||||
||**Total**|-|-|-|-|-||||
|||||||||||
|**TOTAL INCOME**||406,178|-|-|406,178|-31,197||||
|||||||||||
|**Other information:**||||||||||
|**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.**||||||||||
|||||||||||
|**Where any endowment fund is converted into income in the**
**prior 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)**||||||||||
|||||||||||
|**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||||||||||
|||||||||||
|**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||||||||||
**Section C Notes to the accounts (cont)**
|||||
|---|---|---|---|
|**Note 4 Analysis of receipts ofgovernmentgrants**||||
|||||
||**Description**||**This year**|
||||**£**|
|**Government grant 1**|||-|
|**Government grant 2**|||-|
|**Government grant 3**|||-|
|**Other**|||-|
|||**Total**|-|
|||||
||**Description**||**Last year**|
||||**£**|
|**Government grant 1**|||-|
|**Government grant 2**|||-|
|**Government grant 3**|||-|
|**Other**|||-|
|||**Total**|-|
|||||
||**This year**|**Last year**||
|**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**||||
|||||
||**This year**|**Last year**||
|**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**||||
**Section C Notes to the accounts (cont)**
|||||
|---|---|---|---|
|||||
|**Note 5 Donatedgoods, facilities and services**||||
|||**This year**|**Last year**|
|||**£**|**£**|
|**Seconded staff**||-|-|
|**Use ofproperty**||-|-|
|**Other**||-|-|
|||-|-|
|||||
||**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.**||||
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|**Note 6 Expenditure**||||||||||
|||**This y**||**ear**|||**Last**|**year**||
|**Analysis**||**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|
**Total funds**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|
|**Expenditure on raising 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:||-|-|-|-|-|-|-|-|
|Portfolio management costs||-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice||-|-|-|-|-|-|-|-|
|Investment administration costs||-|-|-|-|-|-|-|-|
|Intellectual property licencing costs||-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**||-|-|-|-|-|-|-|-|
|||||||||||
|**Expenditure on charitable activities:**||||||||||
|||-|-|-|-|-|-|-|-|
|Grants - Bentley Priory Battle of Britain Trust||75,000|-|-|75,000|75,000|-|-|75,000|
|Bank charges||92|-|-|92|60|-|-|60|
|Investment management fee||24,526|-|-|24,526|24,895|-|-|24,895|
|**Total expenditure on charitable activities**||99,618|-|-|99,618|99,955|-|-|99,955|
|||||||||||
|**Separate material item of expense**||||||||||
|Governance costs||650|-|-|650|635|-|-|635|
|Legal fees||2,400|-|-|2,400|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total**||3,050|-|-|3,050|635|-|-|635|
|||||||||||
|**Other**||||||||||
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total other expenditure**||-|-|-|-|-|-|-|-|
|**TOTAL EXPENDITURE**||102,668|-|-|102,668|100,590|-|-|100,590|
|||||||||||
|||||||||||
|**Other information:**||||||||||
|||||||||||
|**Analysis of expenditure on charitable acti**||**vities**||||||||
|||**This y**||**ear**|||**Las**|**t year**||
|**Activity or programme**||**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertake**
**ndirectly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1||-|-|-|-|-|-|-|-|
|Activity2||-|-|-|-|-|-|-|-|
|Other||-|-|-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|-|-|
|||||||||||
|||||||||||
|**This year: Where sums originally denominate**
**have been included in expenditure, explain the**
**sums have been translated into sterling (or th**
**accounts are drawn up).**||**d in foreign currency**
**basis on which those**
**e currency in which the**||||||||
|||||||||||
|**Last year: Where sums originally denominate**
**have been included in expenditure, explain the**
**sums have been translated into sterling (or th**
**accounts are drawn up).**||**d in foreign currency**
**basis on which those**
**e currency in which the**||||||||
**Section C Notes to the accounts (cont)**
||||||
|---|---|---|---|---|
||||||
|**Note 7 Extraordinary items**|||||
||||||
|**_Please explain the nature of each extraordinary item occurring in the period._**|||||
||**Description**||**This year**|**Last year**|
||||**£**|**£**|
|**Extraordinary item 1**|||-|-|
||||||
|**Extraordinary item 2**|||-|-|
||||-|-|
|**Extraordinary item 3**|||-|-|
||||||
|**Extraordinary item 4**|||-|-|
|**Total extraordinary items**|||-|-|
**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.**_
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**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 paid out**||**Balance held at period end**||
|**Description/name of party**||**Related**
**party (Yes**
**or No)**|**This year**|**Last year**|**This year**
|**Last year**
|**This year**
|**Last year**
|
||||**£**|**£**|**£**|**£**|**£**|**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||**Total**||-|-|-|-|-|-|
||||||||||
|**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the_**
**_purchase of goods or services, please disclose details of any balances outstanding between any participating members._**|||||||||
||||||||||
|**Description/name of party**|||||||**Balance held at period end**||
||||||||**This year**|**Last year**|
||||||||**£**|**£**|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||**Total**||-|-|
||||||||||
||||||||||
|---|---|---|---|---|---|---|---|---|
|||**Description/name of party**|||||**Balance held at period end**||
||||||||**This year**|**Last year**|
||||||||**£**|**£**|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||||-|-|
|||||||**Total**|-|-|
||||||||||
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**||
|---|---|---|---|---|---|---|
||||||||
|**Note 9 Support Costs**|||||||
|**_Please complete this note if the charity has analysed its expenses using activity_**
**_categories and has support costs._**|||||||
|**This year**|||||||
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
||||||||
|**Last year**|||||||
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-||-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
||||||||
|**_Please provide details of the accounting policy_**
**_adopted for the apportionment of costs between_**
**_activities and any estimation techniques used to_**
**_calculate their apportionment._**|||||||
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|||
|---|---|---|---|---|---|---|
||||||||
|**Note 10 Details of certain types of expenditure**|||||||
||||||||
|**Note 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)._**|||||||
||||||**This year**|**Last year**|
||||||**£**|**£**|
|**Independent examiner’s fees**|||||650|635|
|**Assurance services other than independent examination**|||||-|-|
|**Tax advisory fees**|||||-|-|
|**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**|||||-|-|
## **Section C Notes to the accounts (co**
**----- Start of picture text -----**
Note 11 Paid employeesployeesloyeesyeesees
Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note
28)
11.1 Staff CostsStaff Costsff CostsCosts
This yearyearear Last yearyearear
£ £
Salaries and wagesgeses - -
Social security costsy costs costs - -
Pension costs (defined contribution scheme)(defined contribution scheme)defined contribution scheme))
Other employee benefitsployee benefitsloyee benefitsyee benefitsee benefits - -
Total staff costs - -
Thiss year:r:
Please provide details of expenditure on staff working for the
charity whoseharity whosearity whoserity whosety whose whoseose contractsntractstractsractsacts are with andre with ande with and with andth andh andandndd areree paididd by a related relatedelatedlatedated partyrtyty
Lastast year:r:
Please provide details of expenditure on staff working for the
charity whoseharity whosearity whoserity whosety whose whoseose contractsntractstractsractsacts are with andre with ande with and with andth andh andandndd areree paididd by a related relatedelatedlatedated partyrtyty
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
Bandandndd Number of employeesumber of employeesmber of employeesber of employeesr of employeesof employeesf employeesemployeesmployeesployeesloyeesoyees
This yearyearear Last yearyearear
£60,000 to £69,999 - -
£70,00070,0000,000 to £79,99979,9999,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000100,00000,000 to £109,999109,99909,999 - -
This yearyearear Last yearyearear
£ £
Please provide the total amount paid to key management provide the total amount paid to key management rovide the total amount paid to key management paid to key management aid to key management y management management gement ement - -
11.2 Average head count in the year ThiNusmyeaberrNusmyeaberrusmyeaberrsmyeaberrmyeaberryeaberrberrrrr LNastumyeaberrNastumyeaberrastumyeaberrumyeaberrmyeaberryeaberrberrrrr
The parts of the charity in which the Fundraisingundraisingndraisingdraisingraisingaisingisingsingingg - -
employees work Charitable Activities - -
Governancevernanceernancernanceancencece - -
Other - -
Total - -
11.3 Ex-gratia3 Ex-gratia Ex-gratiagratiaratiaatiaiaa paymentsmentsentsntsts to employeesmployeesployeesloyeesoyees andndd othershersersrss (excludingxcludingcludingludingudingingg trustees)rustees)ustees)
Pleaseease complete if an ex-gratiamplete if an ex-gratiaplete if an ex-gratialete if an ex-gratiaete if an ex-gratia if an ex-gratiaan ex-gratian ex-gratiaex-gratiax-gratiagratiaratiaatiaiaa payment is made.ment is made.ent is made.nt is made.t is made. is made.s made. made.ade..
Please explain the nature of the This year
payment
Last year
Please state the legal authority or This year
reason for making the payment
Last year
Thiss yearr Lastast yearr
£ £
Please state the amount of the payment (or value of any waiver - -
of a right to an asset)
11.4 Redundancyedundancyndancydancyncycy paymentsmentsentsntsts
Pleaseease complete if any redundancymplete if any redundancyplete if any redundancylete if any redundancyete if any redundancy if any redundancyany redundancyny redundancyy redundancy redundancyedundancyndancydancyncycy or termination payment is made in ther termination payment is made in thetermination payment is made in thermination payment is made in theation payment is made in theion payment is made in theon payment is made in then payment is made in thepayment is made in thement is made in theent is made in thent is made in thet is made in the is made in thes made in the made in theade in the in thethehee period.riod.od..
Thiss yearr Lastast yearr
£ £
Total amount of payment - -
The nature of the payment (cash, asset
etc.)
Thiss yearr Lastast yearr
£ £
The extent of redundancy funding at the balance sheet date - -
Please state the accounting policy for any redundancy or
termination payments
**----- End of picture text -----**
**----- Start of picture text -----**
Note 11 Paid employeesployeesloyeesyeesees
Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note
28)
11.1 Staff CostsStaff Costsff CostsCosts
This yearyearear Last yearyearear
£ £
Salaries and wagesgeses - -
Social security costsy costs costs - -
Pension costs (defined contribution scheme)(defined contribution scheme)defined contribution scheme))
Other employee benefitsployee benefitsloyee benefitsyee benefitsee benefits - -
Total staff costs - -
Thiss year:r:
Please provide details of expenditure on staff working for the
charity whoseharity whosearity whoserity whosety whose whoseose contractsntractstractsractsacts are with andre with ande with and with andth andh andandndd areree paididd by a related relatedelatedlatedated partyrtyty
Lastast year:r:
Please provide details of expenditure on staff working for the
charity whoseharity whosearity whoserity whosety whose whoseose contractsntractstractsractsacts are with andre with ande with and with andth andh andandndd areree paididd by a related relatedelatedlatedated partyrtyty
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
Bandandndd Number of employeesumber of employeesmber of employeesber of employeesr of employeesof employeesf employeesemployeesmployeesployeesloyeesoyees
This yearyearear Last yearyearear
£60,000 to £69,999 - -
£70,00070,0000,000 to £79,99979,9999,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000100,00000,000 to £109,999109,99909,999 - -
This yearyearear Last yearyearear
£ £
Please provide the total amount paid to key management provide the total amount paid to key management rovide the total amount paid to key management paid to key management aid to key management y management management gement ement - -
11.2 Average head count in the year ThiNusmyeaberrNusmyeaberrusmyeaberrsmyeaberrmyeaberryeaberrberrrrr LNastumyeaberrNastumyeaberrastumyeaberrumyeaberrmyeaberryeaberrberrrrr
The parts of the charity in which the Fundraisingundraisingndraisingdraisingraisingaisingisingsingingg - -
employees work Charitable Activities - -
Governancevernanceernancernanceancencece - -
Other - -
Total - -
11.3 Ex-gratia3 Ex-gratia Ex-gratiagratiaratiaatiaiaa paymentsmentsentsntsts to employeesmployeesployeesloyeesoyees andndd othershersersrss (excludingxcludingcludingludingudingingg trustees)rustees)ustees)
Pleaseease complete if an ex-gratiamplete if an ex-gratiaplete if an ex-gratialete if an ex-gratiaete if an ex-gratia if an ex-gratiaan ex-gratian ex-gratiaex-gratiax-gratiagratiaratiaatiaiaa payment is made.ment is made.ent is made.nt is made.t is made. is made.s made. made.ade..
Please explain the nature of the This year
payment
Last year
Please state the legal authority or This year
reason for making the payment
Last year
Thiss yearr Lastast yearr
£ £
Please state the amount of the payment (or value of any waiver - -
of a right to an asset)
11.4 Redundancyedundancyndancydancyncycy paymentsmentsentsntsts
Pleaseease complete if any redundancymplete if any redundancyplete if any redundancylete if any redundancyete if any redundancy if any redundancyany redundancyny redundancyy redundancy redundancyedundancyndancydancyncycy or termination payment is made in ther termination payment is made in thetermination payment is made in thermination payment is made in theation payment is made in theion payment is made in theon payment is made in then payment is made in thepayment is made in thement is made in theent is made in thent is made in thet is made in the is made in thes made in the made in theade in the in thethehee period.riod.od..
Thiss yearr Lastast yearr
£ £
Total amount of payment - -
The nature of the payment (cash, asset
etc.)
Thiss yearr Lastast yearr
£ £
The extent of redundancy funding at the balance sheet date - -
Please state the accounting policy for any redundancy or
termination payments
**----- End of picture text -----**
**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 ifa defined contribution pension scheme is operated._**||||||
|||||||
||||**This year**|**Last year**||
||||**£**|**£**||
|**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 although the**
**scheme is accounted for as a defined**
**contribution plan, it is a defined benefit**
**plan.**||||||
|**Please provide such information as is**
**available about the plan's surplus or**
**deficit and the implications, if any, for**
**the reporting charity this year and last**
**year, if different**||||||
|||||||
|**_12.3 Please complete this section where the charity participates in a multi-employer defined benefit_**
**_pension plan that is accounted for as a defined contribution plan._**||||||
|||||||
|**Describe the extent to which the**
**charity can be liable to the plan for**
**other entities' obligations under the**
**terms and conditions of the multi-**
**employer plan. If this is different for**
**last year, provide details**||||||
|**Provide an explanation of how any**
**liability arising from an agreement with**
**a multi-employer plan to fund a deficit**
**has been determined. If this is**
**different for last year, provide details**||||||
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of
the charitable activities undertaken.
This year:
13.1 Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Bentley Priory Battle of Britain Trust 75,000 - Nil 75,000
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total 75,000 - - 75,000
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
Please provide
My charity has made grants to particular institutions that are material in No details of charity's
the context of its grantmaking. Details of the institution supported, URL.
purpose of the grant and total paid to each institution is available on the Provide details
charity's web site. Yes below
Total amount of
Names of institution Purpose
grants paid £
Bentley Priory Battle of Britain Trust Essential Support to Operating Costs 75,000
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period 75,000
-
Other unanalysed grants
TOTAL GRANTS PAID 75,000
Last year:
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Bentley Priory Battle of Britain Trust 75,000 - Nil 75,000
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total 75,000 - - 75,000
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.4 Grants made to institutions
Please provide
My charity has made grants to particular institutions that are material in No details of charity's
the context of its grantmaking. Details of the institution supported, URL.
purpose of the grant and total paid to each institution is available on the
Provide details
charity's web site. Yes
below
Total amount of
Names of institution Purpose grants paid £
Bentley Priory Battle of Britain Trust Essential Support to Operating Costs 75,000
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period 75,000
Other unanalysed grants -
TOTAL GRANTS PAID 75,000
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
|||||||
|---|---|---|---|---|---|
|**Note 14**|**Tangible fixed assets**|||||
|**_Please complete this _**|**_note ifthe charity has any tangible fixe_**||**_d assets_**|||
|**14.1 Cost or valuatio**|**n**|||||
||**Freehold land &**
**buildings**|**Other land &**
**buildings**|**Plant, machinery and**
**motor vehicles**|**Fixtures, fittings and**
**equipment**|**Total**|
||**£**|**£**|**£**|**£**|**£**|
|At the beginning of
the year|-|-|-|-|-|
|Additions|-|-|-|-|-|
|Revaluations|-|-|-|-|-|
|Disposals|-|-|-|-|-|
|Transfers *|-|-|-|-|-|
|At end of the year|-|-|-|-|-|
|**14.2 Depreciation an**|**d impairments**|||||
|****Basis**|SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|**** Rate**||||||
|||||||
|At beginning of the
year|-|-|-|-|-|
|Disposals|-|-|-|-|-|
|Depreciation|-|-|-|-|-|
|Impairment|-|-|-|-|-|
|Transfers*|-|-|-|-|-|
|At end of the year|-|-|-|-|-|
|||||||
|**14.3 Net book value**||||||
|Net book value at the
beginning of the year|-|-|-|-|-|
|Net book value at the
end of the year|-|-|-|-|-|
|||||||
|**14.4 Impairment**||||||
|**_This year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**||||||
|||||||
|**_Last year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**||||||
|||||||
|**14.5 Revaluation**||||||
|**_If an accounting policy of revaluation is adopted, please provide:_**||||**This year**|**Last year**|
|**_the effective date of the revaluation_**||||||
|**_the name of independent valuer, if applicable_**||||||
|**_the methods applied and significant assumptions_**||||||
|**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**||||-|-|
|||||||
|**14.6 Other disclosures**||||||
|||||**This year**|**Last year**|
|||||**£**|**£**|
|**_(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._||||||
|_** Please indicate the method of depreciation by deleting the method not applicable(SL = straight line; RB =_|||||_reducing balance). _|
**Section C Notes to the accounts (cont)**
|||||||||
|---|---|---|---|---|---|---|---|
|**Note 15**|**Intangible assets**|||||||
|**_Please complete this _**|**_note ifthe cha_**|**_rity has any in_**|**_tangible assets_**|||||
|**15.1 Cost or valuatio**|**n**|||||||
||**Research &**
**development**|**Patents and**
**trademarks**|**Other**|**Total**||||
||**£**|**£**|**£**|**£**||||
|At beginning of the
|-|-|-|-||||
|~~year~~
Additions|-|-|-|-||||
|Disposals|-|-|-|-||||
|Revaluations|-|-|-|-||||
|Transfers *|-|-|-|-||||
|At end of the year|-|-|-|-||||
|**15.2 Amortisation an**|**d impairments**|||||||
|****Basis**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|||
|**** Rate**||||||||
|||||||||
|At beginning of the
|-|-|-|-||||
|~~year~~
Disposals|-|-|-|-||||
|Amortisation|-|-|-|-||||
|Impairment|-|-|-|-||||
|Transfers*|-|-|-|-||||
|At end of year|-|-|-|-||||
|||||||||
|**15.3 Net book value**||||||||
|Net book value at the
beginning of the year|-|-|-|-||||
|Net book value at the
end of the year|-|-|-|-||||
|||||||||
|**15.4 Accounting poli**|**cy**|||||||
|**_Please disclose the a_**|**_ccounting pol_**|**_icy for intangi_**|**_ble fixed assets including:_**|||||
|**_Reasons for choosin_**
**_amortisation rates_**|**_g_**|||||||
|**_Policies for the recog_**
**_capital development_**|**_nition of any_**|||||||
|||||||||
|**15.5 Impairment**||||||||
|**This year:**||||||||
|**_Please provide a des_**
**_circumstances that l_**
**_reversal of an impair_**|**_cription of the_**
**_ed to the recog_**
**_ment loss._**|**_events and_**
**_nition or_**||||||
|**Last year:**||||||||
|**_Please provide a des_**
**_circumstances that l_**
**_reversal of an impair_**|**_cription of the_**
**_ed to the recog_**
**_ment loss._**|**_events and_**
**_nition or_**||||||
|||||||||
|**15.6 Revaluation**||||||||
|**_If an accounting poli_**|**_cy of revaluatio_**|**_n is adopted,_**|**_please provide:_**|||||
||||**This year**||**La**|**st year**||
|**_the effective date of_**|**_the revaluation_**|||||||
|**_the name of indepen_**|**_dent valuer, if a_**|**_pplicable_**||||||
|**_the methods applied_**||||||||
|**_the carrying amount_**
**_recognised had the a_**
**_the cost model._**|**_that would ha_**
**_ssets been ca_**|**_ve been_**
**_rried under_**||||||
|||||||||
|**15.7 Other disclosur**|**es**|||||||
|**_(i) If your intangible_**
**_of grant, provide valu_**
**_carrying amount of t_**|**_asset was acq_**
**_e on initial rec_**
**_he asset._**|**_uired by way_**
**_ognition and_**||||||
|**_(ii) Details of the c_**
**_intangible assets to_**
**_restricted title or that_**
**_liabilities._**|**_arrying amoun_**
**_which the char_**
**_are pledged a_**|**_ts of any_**
**_ity has_**
**_s security for_**||||||
|**_(iii) Please provide t_**
**_commitments for the_**
**_assets._**|**_he amount of_**
**_acquisition of_**|**_contractual_**
**_intangible_**||||||
|**_(iv) State the amoun_**
**_development expend_**
**_expenditure in the ye_**|**_t of research a_**
**_iture recognise_**
**_ar._**|**_nd_**
**_d as_**||||||
|**_(v) Please detail the_**
**_which a charge for a_**
**_assets is included._**|**_headings in th_**
**_mortisation of_**|**_e SOFA in_**
**_intangible_**||||||
|**_(vi) For any material_**
**_provide a description_**
**_any remaining amort_**|**_intangible ass_**
**_, its carrying a_**
**_isation period._**|**_ets, please_**
**_mount and_**||||||
|||||||||
|_* The "transfers" row i_|_s for movement_|_s between fixe_|_d asset categories._|||||
|_** Please indicate the_
_reducing balance). Als_
_asset (in years); for re_|_method of depr_
_o please indica_
_ducing balance_|_eciation by del_
_te the rate of d_
_, what is the pe_|_eting the method not applicabl_
_epreciation: for straight line, w_
_rcentage annual deduction._||_e (SL = straight_
_hat is the antici_|_line; RB =_
_pated life of the_||
|**Section C**|**Notes to the accounts**|**Notes to the accounts**||**(cont)**|**(cont)**||
|---|---|---|---|---|---|---|
|**Note 16 Heritage a**|**ssets**||||||
|**_Please complete this note ifthe charit_**|**_y has heritage assets_**||||||
|**16.1 General disclosures for all chariti**|**es holding heritage assets**||||||
||**This year**|||**Last year**|||
|**(i) Explain the nature and scale of**
**heritage assets held.**|||||||
|**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of**
**heritage assets.**|||||||
||||||||
|**16.2 Cost or valuation**|||||||
||**Heritage asset**
**1**|**Heritage asset**
**2**|
**Heritage asset**
**3**|
**Heritage asset**
**4**|**Total**||
||**£**|**£**|**£**|**£**|**£**||
|At beginning of the year|-|-|-|-|-||
|Additions|-|-|-|-|-||
|Disposals|-|-|-|-|-||
|Revaluations|-|-|-|-|-||
|Transfers *|-|-|-|-|-||
|At end of the year|-|-|-|-|-||
|**16.3 Depreciation and impairments**|||||||
|****Basis**||||||Straight Line
("SL") or
Reducing
Balance
|
|**** Rate**||||||~~("RB")~~|
||||||||
|At beginning of the year|-|-|-|-|-||
|Disposals|-|-|-|-|-||
|Depreciation|-|-|-|-|-||
|Impairment|-|-|-|-|-||
|Transfers*|-|-|-|-|-||
|At end of year|-|-|-|-|-||
||||||||
|**16.4 Net book value**|||||||
|Net book value at the beginning of the
year|-|-|-|-|-||
|Net book value at the end of the year|-|-|-|-|-||
||||||||
|**16.5 Impairment**|||||||
|**Thisyear**|||||||
|**_Please provide a description of the eve_**
**_led to the recognition or reversal of an_**|**_nts and circumstances that_**
**_impairment loss._**||||||
|**Lastyear**|||||||
|**_Please provide a description of the eve_**
**_led to the recognition or reversal of an_**|**_nts and circumstances that_**
**_impairment loss._**||||||
||||||||
|**16.6 Revaluation**|||||||
|**_If an accounting policy of revaluation i_**|**_s adopted, please provide:_**||||||
||||**This**|**year**|**Last**|**year**|
|**_the effective date of the revaluation_**|||||||
|**_the name of independent valuer, if app_**|**_licable_**||||||
|**_qualifications of independent valuer_**|||||||
|**_the methods applied and significant a_**|**_ssumptions_**||||||
|**_any significant limitations on the valua_**|**_tion_**||||||
||||||||
|**16.7 Analysis of heritage assets by cl**|**ass or group distinguishing t**||**hose at cost a**|**nd those at valuation**|||
|||||**At valuation**
**Group A**|**At cost Group**
**B**|
**Total**|
|||||**£**|**£**|**£**|
|Carrying amount at the beginning of the
period||||-|-|-|
|Additions||||-|-|-|
|Disposals||||-|-|-|
|Depreciation/impairment||||-|-|-|
|Revaluation||||-|-|-|
|Carrying amount at the end of period||||-|-|-|
||||||||
|**16.8 Heritage assets (where heritage**|**assets are not recoignised o**||**n the balance**|**sheet)**|||
||**This year**|||**Last year**|||
|**(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 a**|**ssets 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**|**-**|**-**|**-**|**-**|**-**||
|**Section C Notes t**|**Section C Notes t**|**o the acco**|**unts**|**unts**|**unts**|**(cont)**|||
|---|---|---|---|---|---|---|---|---|
|**Note 17 Investment assets**|||||||||
|**_Please complete this note if the charity has any in_**||**_vestment as_**|**_sets._**||||||
|**17.1 Fixed assets investments (please provid**||**e for each**|**class of investment)**||||||
||**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|||
|Carrying (fair) value at beginning of
period|-|2,643,287|-|-|-|2,643,287|||
|**Add:**additions to investments during
period*|-|-|-|-|-|-|||
|**Less:**disposals at carrying value|-|-|-|-|-|-|||
|**Less: impairments**|-|-|-|-|-|-|||
|**Add: Reversal of impairments**|-|-|-|-|-|-|||
|**Add/(deduct):**transfer in/(out) in the
period|-|306,652|-|-|-|306,652|||
|**Add/(deduct):**net gain/(loss) on
revaluation|-|-|-|-|-|-|||
|Carrying (fair) value at end of year|-|2,949,939|-|-|-|2,949,939|||
||||||||||
|***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|||||||||
||||||||||
|**_Please note that Fair Value in this context is the a_**
**_knowlegable and willing parties in an arm's lengt_**
**_the security quoted on the London Stock Exchan_**
**_is no market price on a traded market, it is the tru_**||**_mount for w_**
**_h transaction_**
**_ge Daily Offi_**
**_stees' or val_**|**_hich an asset could be exchanged be_**
**_. For traded securities, the fair value_**
**_cial List or equivalent. For other asse_**
**_uers' best estimate of fair value._**|||**_tween_**
**_is the value of_**
**_ts where there_**|||
||||||||||
|**17.2 Please provide a breakdown of investm**
**B04 differentiating between those held at fair**||**ents shown**
**value and**|**above agreeing with the balance**
**those held at cost less impairmen**|||**sheet row**
**t.**|||
|**This year:**|||||||||
|**Analysis of investments**|||||||||
||||**Fair value at year end**||**Cost les**|**s impairment**|||
||||**£**|||**£**|||
|**Cash or cash equivalents**|||-|||-|||
|**Listed investments**|||2,949,939|||-|||
|**Investment properties**|||-|||-|||
|**Social investments**|||-|||-|||
|**Other investments**|||-|||-|||
|**Total**|||2,949,939|||-|||
|**Grand total (Fair value at year end+Cost less imp**||**airment)**||||2,949,939|||
||||||||||
|**Last year:**|||||||||
|**Analysis of investments**|||||||||
||||**Fair value at year end**||**Cost les**|**s impairment**|||
||||**£**|||**£**|||
|**Cash or cash equivalents**|||-|||-|||
|**Listed investments**|||2,643,287|||-|||
|**Investment properties**|||-|||-|||
|**Social investments**|||-|||-|||
|**Other investments**|||-|||-|||
|**Total**|||2,643,287|||-|||
|**Grand total (Fair value at year end+Cost less imp**||**airment)**||||2,643,287|||
||||||||||
|**17.3 If your charity holds investment propert**||**ies, please**|**complete the following note:**||||||
||||**Thisyear**||**La**|**styear**|||
|**(i) Explain the methods and significant assumpt**
**determining the fair value of investment propert**
**the charity**||**ions in**
**y held by**|||||||
|**(ii) Name or independent valuer, if applicable, a**
**qualifications**||**nd relevant**|||||||
|**(iii) Provide details of any restrictions on the ab**
**realise investment property or on the remittance**
**or disposal proceeds**||**ility to**
**of income**|||||||
|**(iv) Explain any contractual obligations for the p**
**construction or development of investment prop**
**repairs, maintenance or enhancements**||**urchase,**
**erty or for**|||||||
||||||||||
|**17.4 Pleaseprovide a breakdown of current**||**asset inves**|**tments, if applicable, agreeing wit**|||**h the balance**|||
||||||||||
|**Analysis of current asset investments**|||**This year**||**La**|**st year**|||
||||**£**|||**£**|||
|**Cash or cash equivalents**|||968|||4,085|||
|**Listed investments**|||-|||-|||
|**Investment properties**|||-|||-|||
|**Social investments**|||-|||-|||
|**Other investments**|||-|||-|||
|**Total**|||-|||-|||
||||||||||
|**17.5 Guarantees**|||||||||
||||**Thisyear**||||**Lastyear**||
|**Please provide details and amount of any guaran**
**to or on behalf of a third party**||**tee made**|||||||
|**Name of the entity or entities benefitting from th**
**guarantees**||**ose**|||||||
|**Please explain how the guarantee furthers the c**
**aims**||**harity's**|||||||
||||||||||
|**17.6 Concessionary loans**|||||||||
|**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**|||**_Description_**|||**This year £**|**Last year £**||
|||||||-|-||
|||||||-|-||
|||||||-|-||
|||||||-|-||
|||**_Total_**||||-|-||
|**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**|||||||||
||||**_Description_**|||**This year £**|**Last year £**||
|||||||-|-||
|||||||-|-||
|||||||-|-||
|||**_Total_**||||-|-||
||||||||||
||||**This year**|||**Last year**|||
|**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**|||||||||
|**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**|||||||||
||||**This year **|||**Last year **|||
|**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.**|||||||||
||||||||||
|**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.**|||||||||
**Section C Notes to the accounts (con**
|||||||
|---|---|---|---|---|---|
|**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.**||||||
||**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For**
**resale**||
||**£**|**£**|**£**|**£**|**£**|
|**Charitable activities:**||||||
|**_Opening_**|-|-|-|-|-|
|**_Added in period_**|-|-|-|-|-|
|**_Expensed in period_**|-|-|-|-|-|
|**_Impaired_**|-|-|-|-|-|
|**_Closing_**|**-**|**-**|**-**|**-**|**-**|
|||||||
|**Other trading activities:**||||||
|**_Opening_**|-|-|-|-|-|
|**_Added in period_**|-|-|-|-|-|
|**_Expensed in period_**|-|-|-|-|-|
|**_Impaired_**|-|-|-|-|-|
|**_Closing_**|**-**|**-**|**-**|**-**|**-**|
|||||||
|**Other:**||||||
|**_Opening_**|-|-|-|-|-|
|**_Added in period_**|-|-|-|-|-|
|**_Expensed in period_**|-|-|-|-|-|
|**_Impaired_**|-|-|-|-|-|
|**_Closing_**|**-**|**-**|**-**|**-**|**-**|
|**Total this year**|-|-|-|-|-|
|**_Total previous year_**|-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**||||||
**Section C Notes to the accounts (cont)**
||||||
|---|---|---|---|---|
|**Note 19 Debtors and prepayments**|||||
|**_Please complete this note if the charity has any debtors or prepayments._**|||||
|**19.1 Analysis of debtors**|||||
||||**This year**|**Last year**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
|**Total**|||-|-|
||||||
|**_Complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**|||||
|**19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**|||||
||||**This year**|**Last year**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
|**Total**|||-|-|
||||||
|---|---|---|---|---|
|**Note 19 Debtors and prepayments**|||||
|**_Please complete this note if the charity has any debtors or prepayments._**|||||
|**19.1 Analysis of debtors**|||||
||||**This year**|**Last year**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
|**Total**|||-|-|
||||||
|**_Complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**|||||
|**19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**|||||
||||**This year**|**Last year**|
||||**£**|**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
|**Total**|||-|-|
**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**|||||
||**Amounts falling due**
**within one year**||**Amounts falling due after**
**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**|650|625|-|-|
|**Taxation and social security**|-|-|-|-|
|**Other creditors**|-|-|-|-|
|**Total **|**650**|**625**|**-**|**-**|
||||||
||||||
|**20.2 Deferred income**|||||
|**_Please complete this note if the charity has deferred_**
|||||
|~~**_income_**~~|**This year**||**Last year**||
|**_Please explain the reasons why income is_**
**_deferred._**|||||
||||||
|**_Movement indeferred income account_**|||**This year**|**Last year**|
||||**£**|**£**|
|**Balance at the start of the reporting period**|||-|-|
|**Amounts added incurrent period**|||-|-|
|**Amounts released to income from previous periods**|||-|-|
|**Balance at the end of the reporting period**|||-|-|
**Section C Notes to the accounts (cont)**
||||||
|---|---|---|---|---|
|**Note 21 Provisions for liabilities and charges**|||||
|**_Please complete this note if you have included in charity expenditure any provisions. A provision_**
**_is made when the charity has a liability of uncertain timing or amount._**|||||
|**21.1 Movements in recognised provisions and funding commitment during the period**|||||
||||**This year**|**Last year**|
||||**£**|**£**|
|**Balance at the start of the reporting period**|||-|-|
|**Amounts added incurrent period**|||-|-|
|**Amounts charged against the provision inthe current period**|||-|-|
|**Unused amounts reversed during the period**|||-|-|
|**Balance at the end of the reporting period**|||-|-|
||||||
|**21.2 Please provide:**|**This year**||**Last year**||
|**- 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.**|||||
||||||
||**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.**|||||
||||||
**Section C Notes to the accounts (cont)**
|||||||
|---|---|---|---|---|---|
|**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**||||||
||**This year**||**Last year**|||
|**22.1 Please provide information about the**
**significance of financial instruments (eg.**
**debtors, creditors, investments etc) to the**
**charity's financial position or performance,**
**for example, the terms and conditions of**
**loans or the use of hedging to manage**
**financial risk.**||||||
|||||||
|**22.2 If the charity has provided financial**
**assets as a form of security, the carrying**
**amount of the financial assets pledged as**
**security and the terms and conitions related**
**to its pledge should be given here.**||||||
**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.**
||||||
|---|---|---|---|---|
||||||
|**Note 23 Contingent liabilities and contingent assets**|||||
||||||
|**23.1Contingent liabilities**|||||
|**Where the charity has contingent liabililities, please complete the following section unless the**
**possibility of their existence is remote.**|||||
|**This year**|||||
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**||||
||||||
||||||
||||||
||||||
|**Last year**|||||
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**||||
||||||
||||||
||||||
||||||
||||||
|**23.2Contingent assets**|||||
|**Where the charity has contingent assets, please complete the following section when their**
**existence is probable**|||||
|**This year**|||||
|**Description of item**|**Estimate of financial effect**||||
||||||
||||||
||||||
||||||
||||||
|**Last year**|||||
|**Description of item**|**Estimate of financial effect**||||
||||||
||||||
||||||
||||||
||||||
|**23.4Other disclosures for contingent assets and/or liabilities**|||||
|**Please provide the following information where practicable:**|||||
||**This year**||**Last year**||
|**Explain any uncertainties relating to the**
**amount or timing of settlement; and the**
**possibilty of any reimbursement**|||||
|**Where it is not practical to make one or more**
**of these disclosures, please state this fact**|||||
**Section C Notes to the accounts (cont)**
||||||
|---|---|---|---|---|
|**Note 24 Cash at bank and in hand**|||||
||||**This year**|**Last year**|
||||**£**|**£**|
|**Short term cash investments (less than 3 months maturity date)**|||-|-|
|**Short termdeposits**|||-|-|
|**Cash at bank and on hand**|||968|4,085|
|**Other**|||-|-|
|**Total**|||968|4,085|
**Section C Notes to the accounts (cont)**
|||||||||
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 25 Fair value of assets and liabilities**||||||||
|||||||||
||**This year**|||**Last year**||||
|**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.**||||||||
**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._**|||||||
||||||||
||**This year**|||**Last year**|||
|**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**|||||||
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**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 w_**
**_revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reco_**||||**_ith a balancing figure for 'O_**
**_ncile to 'Total funds' in the_**||**_ther funds' (which should include_**
**_balance sheet._**|||
|**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - rest_**
**_funds_**|||**_ricted income_**|**_funds, including special tru_**||**_sts, of the charity; and U - unrestricted_**|||
|**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**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|Unresticted Funds|UR|Grants to the Bentley priory Battle of
Britain Trust|2,643,287|406,178|-99,526|-|-|2,949,939|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds asper balance sheet**|||2,643,287|406,178|- 99,526|-|-|2,949,939|
||||||||||
|||||Yes*|No*||||
|**Fund balances carried forward include assets and liabilities denominated in a foreign currenc**|||**y**||✓||||
||||||||||
|**_If yes, please state the basis on which the assets and/or liabilities have been translated into_**
**_sterling (or the currency in which the accounts are drawn up)._**|||||||||
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|---|
|**Note 27 Charity funds**|||||||||
|**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' (which should include_**
**_revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**|||||||||
|**_* Key: PE - permanent endowment funds; EE - expendable 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**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|Unresticted Funds|UR|Grants to the Bentley priory Battle of
Britain Trust|2,778,534|-31,197|-100,590|-|-|2,646,747|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds asper balance sheet**|||2,778,534|- 31,197|- 100,590|-|-|2,646,747|
||||||||||
|||||Yes*|No*||||
|**Fund balances carried forward include assets and liabilities denominated in a foreign currenc**|||**y**||✓||||
**Section C Notes to the accounts**
**----- Start of picture text -----**
Note 27 Charity funds (cont)
27.3 Transfers between funds
This year
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
-
Between endowment and
restricted funds
-
Between endowment and
unrestricted funds
-
-
Last year
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds -
Between endowment and
restricted funds
-
Between endowment and
unrestricted funds
-
-
27.4 Designated funds
This year
Planned use Purpose of the designation Amount
-
-
-
-
-
-
Last year
Planned use Purpose of the designation Amount
-
-
-
-
-
-
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
**Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**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.**_
|||**Amounts paid or benefit**|**Amounts paid or benefit**|**value**|||
|---|---|---|---|---|---|---|
|**Legal authority (eg**|**Remuneration**|**Pension**|**Redundancy**|**Other**|**TOTAL**||
|**Name of trustee**
**order, governing**||**contribution**|**(including**||||
|**document)**|||**loss of**||||
||||**office)/ex**||||
||||**gratia**||||
||**£**|**£**|**£**|**£**|**£**||
||-|-|-|-||**-**|
||-|-|-|-||**-**|
||-|-|-|-||**-**|
||-|-|-|-||**-**|
||||||||
|**_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._**|||||||
|**_If a third party has been reimbursed for providing one or_**|||||||
|**_more trustees, state the nature of the payment and_**|||||||
|**_amount of the reimbursement._**|||||||
|**_State the number of trustees to whom retirement benefits_**|||||||
|**_are accruing under a defined contribution pension_**|||||||
|**_scheme._**|||||||
||||||||
|**Last year**|||||||
|**None of the trustees have been paid any remuneration or**|**received any other benefits from an**||||||
|**employment with their charity or a related entity (True or False)**|||||||
||||||||
|**_In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for,_**|||||||
|**_any remuneration or other benefits paid to a trustee by the_**|**_charity or any_**|**_institution or_**|**_company connected with_**||**_it._**||
||||||||
|||**Amounts paid or benefit**|**Amounts paid or benefit**|**value**||
|---|---|---|---|---|---|
|**Name of trustee**
**Legal authority (eg**
**order, governing**|**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**|**Other**|**TOTAL**|
|**document)**|||**office)/ex**|||
||||**gratia**|||
||**£**|**£**||**£**|**£**|
||-|-|-|-|**-**|
||-|-|-|-|**-**|
||-|-|-|-|**-**|
||-|-|-|-|**-**|
|||||||
|**_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._**||||||
|**_If a third party has been reimbursed for providing one or_**||||||
|**_more trustees, state the nature of the payment and_**||||||
|**_amount of the reimbursement._**||||||
|**_State the number of trustees to whom retirement benefits_**||||||
|**_are accruing under a defined contribution pension_**||||||
|**_scheme._**||||||
|||||||
|**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"._**||||||
|**_enter "False"._**|**_enter "False"._**|**_enter "False"._**||||||
|---|---|---|---|---|---|---|---|
|**No trustee expenses have been incurred (True or False)**||||||||
|||||||||
|**Type of expenses reimbursed**||||**This year**
**£**||**Last year**
**£**||
|**Travel**|||||-||-|
|**Subsistence**|||||-||-|
|**Accommodation**|||||-||-|
|**Other (please specify):**|||||-||-|
||||||-||-|
||||**TOTAL**||-||-|
|||||||||
|**Please provide the number of trustees reimbursed for expenses or**||||||||
|**who had expenses paid by the charity**||||||||
|||||||||
|**28.3 Transaction(s) with related parties**||||||||
|**_Please give details of any transaction undertaken by (or on behalf of) the_**||||**_charity in which a related party has a material_**||||
|**_interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter_**||||||||
|**_'true' in the box provided._**||||||||
|**Thisyear**||||||||
|**There have been no related party transactions in the reporting period (True or False)**||||||||
|||||||||
|||||||||
|---|---|---|---|---|---|---|---|
||||||||**Amounts**|
|**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**||**written**
**off during**
**reporting**|
||||||||**period**|
||||**£**|**£**|**£**||**£**|
||||-|-|
|-|-
|
||||-|-|
|-|-
|
||||-|-|
|-|-
|
||||-|-|
|-|-
|
|||||||||
|**_In relation to the transactions above, please provide the_**||||||||
|**_terms and conditions,_**|**_including any security and the_**|||||||
|**_nature of any payment (consideration) to be provided in_**||||||||
|**_settlement._**||||||||
|||||||||
|**_For any related party, please provide details of any_**||||||||
|**_guarantees given or received._**||||||||
|||||||||
|**Lastyear**||||||||
|**There have been no related party transactions inthe reporting period (True or False)**||||||||
|||||||||
||||||||**Amounts**|
|**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**||**written**
**off during**
**reporting**|
||||||||**period**|
||||**£**|**£**|**£**||**£**|
||||-|-|
|-|-
|
||||-|-|
|-|-
|
||||-|-|
|-|-
|
||||-|-|
|-|-
|
|||||||||
|**_In relation to the transactions above, please provide the_**||||||||
|**_terms and conditions,_**|**_including any security and the_**|||||||
|**_nature of any payment (consideration) to be provided in_**||||||||
|**_settlement._**||||||||
|||||||||
|**_For any related party, please provide details of any_**||||||||
|**_guarantees given or received._**||||||||
**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.**