# ## |bjectives|and activi|ties||||||| |---|---|---|---|---|---|---|---|---| |||||SORP||||| |||||reference||||| |Summary|ofthe purposes||of|Para 1.17|The objects ofthe Learning
& Development
Centre|||| |the charity as set out in its|||||(LDC) are:|||| |governing|document|||||||| ||||||1.To promote exclusively
charitable
purposes|||| ||||||according to the laws of England
and Wales for|the||| ||||||benefit ofdisadvantaged
ethnic minority
parents||and|| ||||||carers by:|||| ||||||a)
the advancement
ofeducation;|||| ||||||b)
the preservation
and protection
ofgood|||| ||||||health;|||| ||||||c)
the provision
offacilities
in the interest of|||| ||||||social welfare for recreation
or other leisure|||| ||||||time occupation
of individuals
who have||need|| ||||||ofsuch facilities by reason oftheir youth,||age,|| ||||||infirmity,
or disability,
financial
hardship|or||| ||||||social circumstances
with the object of|||| ||||||improving
their conditions
of life.|||| ||||||2.To advance
in life and relieve needs ofyoung|||| ||||||disadvantaged
people through:|||| ||||||a)
The provision
ofrecreational
and leisure||time|| ||||||activities
provided
in the interest ofsocial|||| ||||||welfare, designed
to improve
their conditions|||| ||||||of life;|||| ||||||b)
Providing
support
and activities which develop|||| ||||||their skills, capacities and capabilities
to|||| ||||||enable them to participate
in society as|||| ||||||mature
and responsible
individuals.|||| |Summary|ofthe main activities|||Para 1.17and|I.Ke
Activities forthe
earof 2022/2023:|||| |in relation|to those purposes|||1.19|The key activities ofthe 2022/23 were: 1)Curriculum|||| |for the public benefit,||in|||lessons/classes
in Maths, English 8 Science, 2)|||| |particular,|the activities,||||Eextracurricular
Holiday Activity
&Food program|||| |projects or services identified|||||(HAF), and 3)Drop-in Advice & Community|||| |in the accounts.|||||Activities. These activities have been designed||for|| ||||||local disadvantaged
children 8 young people aiming|||to| ||||||achieve the following
two main objectives:|||| ||||||a) to enhance
&advance
their educational
performance|||| ||||||8 attainment;|||| ||||||b) to develop
life skills that enable children to be||active|| ||||||during the school holidays
and keep themselves||away|| ||||||from anti-social
behaviour
and prevent themselves|||from| ||||||school exclusion
8 truanc
.|||| |1.
Curriculum
Lessons
Classes||| |---|---|---| |The curriculum
classes in Maths,
English
&Science||| |had been delivered as planned
throughout
the last||| |three school terms (Autumn-2022,
Spring 8 Summer||| |terms 2023) for the local disadvantaged
children
&||| |young people (age 5-16)at the LDC Supplementary||| |School Learning
Centre.||| |in-group
based on Key Stages (1,2, 38 4)||| |within the National
curriculum,||| |one-to-one
support
with
follow-up
lessons|and|| |homework/course
work||| |preparation
ofexam for SAT &GCSE.||| |The curriculum
classes have been running
mainly
on||| |Saturdays
for 4 hours or 2 sessions (10am —14pm) per||| |week and 36weeks throughout
the year.||| |Summa
of Out
uts &Outcomes ofCu/Lessons||| |~out uts: the curriculum
lessons hed been successful||| |as usual
in meeting
our maximum
expectation
in the||| |academic year ofSeptember 2022 to August 2023.||| |Beneficiaries: as the capacity ofthe LDC Learning||| |Centre is to accommodate
up to 30 pupils at the same||| |time,
in the Autumn
Term 2022, 29 pupils (KS1/2 = 17||| |& KS3/4 = 12)and
in the Spring Term 2023, 30 pupils||| |(KS1/2 = 188 KS3/4 = 12)and in the Summer
Term||| |2023, 31 pupils (KS1/2 = 21 & KS3/4 = 11)were||| |registered
and attended
the curriculum
classes in||| |Maths,
English 8 Science throughout
the three school||| |terms. The lessons/classes
had been delivered
on||| |Saturdays
for 4 hours/w
or 144hours and 36weeks|by|| |the end ofthe year.||| |Although,
the total repetitive
number ofthe beneficiaries||| |for the 3terms was 88 (28+29+31),the unique
number||| |ofthe beneficiaries
by the end ofthe year was 40.On||| |average 75%ofor 23 out of30pupils
who attended||in| |each term are usually expected to continue to attend||| |the classes throughout
the year. For example, 22 out||of| |29 pupils who attended
the classes
in the last Autumn||| |Term 2022 continued
to attend the classes
in the||| |Spring Term 2023, while 25% ofor 7 pupils
left the||| |Supplementary
school by the end ofthe Autumn
Term||| |and 8 new pupils joined the School in the Spring term.||| |The evidence,
which shows pupils'
progress
in English,||| |Maths &Science lessons, was teachers'
baseline:||| |class work performance
(40%)and progress test|at|| |the end ofeach term (60%).||| |Attendance:
The average weekly attendance
ofthe||| |pupils who attended
the curriculum
classes regularly||in| |the three terms was 93%.||| |2.
Extracurricular
Activities:||| |The extracurricular
holiday activities are extremely||| |needed for disadvantage
children
&young people,||| |particularly
for those who cannot afford to go on holiday||| |during the Summer,
Christmas,
and Easter holidays.||| |The extracurricular
holiday
activity and food programme||| |(HAF) has been widely recognised
and supported
by||| |funders
JLC 8 YCF and the London Borou
h of||| |Camden
Council as the holiday
programme
has| |---| |demonstrated
a positive impact on the social life 8| |mental
health ofdisadvantaged
children
&young| |people.| |In the post Covid-19 pandemic,
Learning
&| |Development
Centre has been dedicated
to deliver the| |holiday activities and the food programme
for the local| |disadvantaged
children
8 young people, as one ofthe| |LDC main objectives and key activities
is to provide| |extracurricular
activities for the local target| |beneficiaries.| |LDC had delivered
the following outdoor and indoor| |activities
during the last Summer,
Christmas
8 Easter| |holidays:| |Multi-Sport
Activities| |Sporting
& Football| |Exercise 8 Fitness| |Swinging
8 Climbing
in the play-ground| |Entertaining
8 Artistic activities
in the Learning| |Centre| |Healthy 8 hot/fresh
free meals| |Nutritional
& healthy
eating lessons.| |Out uts and Outcomes:| |~Out
uts:| |1.30children
&young people attended
the Summer| |Holiday
Activity 8 Food (HAF) programme
that was| |delivered
for 4 hours per day and 4days per week and| |4weeks during the summer
holiday. 90%ofthe| |beneficiaries
were eligible for Free School Meal that| |was monitored
by & reported to Young Camden| |Foundation
(YCF)| |2.29 children
8 young
people attended
8 participated| |in the Winter/Christmas
HAF programme
that was| |delivered
for 4 hours per day and 4 days/w
and 1| |week during the Christmas
holiday. 93%ofthe| |beneficiaries
were eligible for Free School Meal that| |was monitored
by & reported
to Young Camden| |Foundation
(YCF).| |3.31 children
8 young people attended
& participated| |in the Easter HAF programme
that was delivered
for 4| |hours per day and 4 days/w
and 1 week during the| |Easter holiday. 90%ofthe beneficiaries
were eligible| |for Free School Meal that was monitored
by & reported| |to Young Camden
Foundation
(YCF).| |The total follow-up
number ofthe beneficiaries
for the 3| |HAF programmes
was 90(30+29+31),while the none-| |follow-up
/or unique
number ofbeneficiaries
was 52 for| |the following
reasons:| |1.Based on our previous experience,
around 20% of| |the beneficiaries
ofour HAF holiday
programmes
are| |expected to be from the beneficiaries
of our curriculum| |lessons that cannot be counted
here, as they have| |been already counted
in the curriculum
lesson| |programme;| |2.According
to our actual records, 23% ofor 12out of| |52 participants
in each HAF programme
(Christmas,| |Easter &Summer 2022/23) came from existing| |beneficiaries
ofthe curriculum
lessons/classes,
while| ||||||77%ofor 40 out of52 participants
were new||| |---|---|---|---|---|---|---|---| ||||||beneficiaries,
who joined our HAF holiday||| ||||||programmes.||| ||||||3.
Dro
-in Advice &Communit
Activities||| ||||||Advice &Information
Provision:||| ||||||Along with the Curriculum
and Extracurricular
activities,||| ||||||LDC staff and volunteers
had provided
drop-in advice,||| ||||||information,
and Community
activities throughout
the||| ||||||academic year ofSeptember 2022 to August 2023.The||| ||||||drop-in advice & information
provision
had been||| ||||||accessible to parents/carers
and elderly people who|are|| ||||||in need ofour services. Our drop-in advice services||| ||||||have been provided
in the form of consultation
meeting,||| ||||||distribution
ofawareness
& promotional
information|on|| ||||||education,
family 8 social issues.||| ||||||Out
uts/Outcomes:||| ||||||Outputs:
more than 75% of our drop-in advice &||| ||||||information
provision
is back to the face-to-face||| ||||||services at our Learning
Centre since Covid-19||| ||||||pandemic
was over in the early 2022, while 25% ofthe||| ||||||services have still been delivered
via telephone
and||| ||||||online communication
systems.
The face-to-face drop-||| ||||||in advice 8 information
had been delivered
to 24 target||| ||||||parents
&carers on children's
education,
social||| ||||||behaviour,
and family issues, while the online services||| ||||||(benefits, pensions
and housing
issues) for elderly||| ||||||people had been delivered
to 13beneficiaries.||| ||||||Outcome: the outcome ofthe drop-in advice &||| ||||||information
provision
has been monitored
&evaluated||| ||||||by the feedbacks ofthe beneficiaries.
Based on the||| ||||||beneficiaries'
feedbacks 72.5%of24 beneficiaries||| ||||||completed
the questionnaires
and 94% ofthem have||| ||||||been fully satisfied
with the advice, information
8||| ||||||support services delivered
on a face-to-face basis in|the|| ||||||Learning
Centre by the LDC staff and volunteers.||| ||||||Networkin
&Partnershi:||| ||||||Alongside
our community
support
activities
in the||| ||||||academic year of2022/2023, LDC staff had been||| ||||||working
in partnership
with the local communities,||| ||||||voluntary
8 statutory
organisations,
such as:||| ||||||Supplementary
Schools in Camden,
Camden||| ||||||supplementary
schools Forum, Yang Camden||| ||||||Foundation
(YCF), National Resource Centre for||| ||||||Supplementary
Education
(NRCSE) and Voluntary||| ||||||Action Camden
(VAC). Although,
Covid-19 pandemic||| ||||||was over in 2022, most ofthe network 8 partnership||| ||||||activities have been continued
to be running
by virtual||&| ||||||online systems. As a result, more than 60%ofthe||| ||||||networking,
consultation
meetings
&trainings
have not||| ||||||been yet backed to the normal face-to-face programme.||| |Statement|confirming||whether|Para 1.18|No||| |the trustees|have had regard||||||| |to the guidance||issued by the|||||| |Charity Commission|||on public||||| |benefit|||||||| ## |You ma|choose to include further|choose to include further|choose to include further|choose to include further|choose to include further|statements|where relevant
about:||| |---|---|---|---|---|---|---|---|---|---| |||||||SORP|||| |||||||reference|||| ||||||||Not applicable||| |Policy on||grant making||||Para 1.38|||| ||||||||Not applicable||| |Policy on||social investment||||Para 1.38|||| |including||program|||related||||| |investment|||||||||| ||||||||Volunteering:||| ||||||||Operational
activities 8 services
in the past year were||| |Contribution
volunteers|||made by|||Para 1.38|delivered
by 2 full 8 part-time
permanent
staff, 4
Freelance Tutors, 3 multi-sports
Coaches and 3||| ||||||||volunteers.
The volunteers
had made great||| ||||||||contributions
to the achievement
of our community||| ||||||||organisation
by working 5-10hours per week. The||| ||||||||permanent
staff have also made great contributions||to| ||||||||the achievement
ofthe organisation
by working||| ||||||||overtime
voluntary
work for 10-15hours per week.||| ||||||||The operational
action ofstaff 8 volunteers
is||| ||||||||accountable
to the Senior Management
Team (SMT)||| ||||||||that includes 2 signatory
Board members
&the||| ||||||||coordinator
senior staff member
.||| |Other|||||||||| |Achievements||||and performance|||||| ||||||||Summa
ofoutcomes for Curriculum
Lessons||| ||||||||As the main objective ofthe curriculum
lessons is|to|| ||||||||enhance 8 advance the educational
performance|&|| |Summary||ofthe main||||Para 1.20|attainment
ofthe target beneficiaries,
the actual||| |achievements||||ofthe charity,|||delivery of our curriculum
lessons has met successfully||| |identifying|||the difference the||||the expected outcomes as follows.||| |charity's||work||has|made to the||||| |circumstances||||of|its||According
to our average end-of-term
progress-test||| |beneficiaries||||and|any wider||results and class-work
performance
throughout|the|| |benefits|to||society||as a whole.||three terms (Sep 2022 —July 2023), 48/o, 40/o and||| ||||||||12'/o of40 beneficiaries,
who regularly
attended
the||| ||||||||classes have demonstrated
significant
progress||(70'/o| ||||||||- 100'/o) and satisfactory
progress
(50'/o - 70'/o)|and|| ||||||||unsatisfactory
(&50'/o) respectively.||| ||||||||The contribution
of our curriculum
lessons to the||| ||||||||educational
attainment
ofdisadvantaged
children|8|| ||||||||young people is significant. We have many
pupils|who|| ||||||||can be a real witness for our Supplementary
School's||| ||||||||positive impact on the beneficiaries
who have been||| ||||||||regularly
attended
the curriculum
lessons. We had||4| ||||||||students
who took GCSE exams last year and they||| ||||have got good results: (A**- C). For example, one the 4
students,
has obtained
top GCSE results:(3A*", 3A*8|have got good results: (A**- C). For example, one the 4
students,
has obtained
top GCSE results:(3A*", 3A*8| |---|---|---|---|---| ||||2A) and our Supplementary
School is proud ofsuch|| ||||amazing
students'
achievement.
(Forthe full details,|| ||||refer to the Annual Report)|| ||||Summa
ofoutcomes fo Extra/Holida
Activities:|| ||||The extracurricular
holiday
activity programme
had|| ||||been successful
in delivering
the proposed
activities|| ||||and achieving
the following
positive outcomes.|| ||||1.52 beneficiaries
had actively participated
and|| ||||benefited
from our outdoor
multi-sport
physical|| ||||activities and have developed
sporting
habits and skills|| ||||that enable them to 'be more active'
in their future day-|| ||||to-day lives.|| ||||2.The beneficiaries
have significantly
benefited
from|| ||||the entertaining
&artistic activities
by 'taking
part'|in| ||||a range ofindoor activities'
such as painting,
drawing,|| ||||dancing
& reading stories. The indoor activities
had|| ||||enabled
beneficiaries
to promote inclusiveness,|| ||||participation
in the community
activities and tackle|| ||||possible social exclusion
& isolation.|| ||||3.The beneficiaries
had successfully
benefited
from|the| ||||healthy
eating
& nutritional
lessons by developing|or| ||||'having
greater knowledge
of health
& nutrition',|as| ||||well as the awareness
ofthe benefits ofbalanced diets.|| ||||(Forthe full details, refer to the Annual
Report)|| ||||Summa
ofOutcomes for Dro -in Advice &|| ||||Communit
Activities|| ||||Working
in partnership
with the local partner|| ||||organisations
in the last academic year of2022/23 was|| ||||extremely
beneficial for LDC to increase the network|| ||||and sustainability
of its activities
&services. Working|in| ||||partnership
was also important
to expand the|| ||||extracurricular
holiday activities for the local children|| ||||who are eligible for Free School Meal and to share|| ||||information
8 good practice that has made great|| ||||contributions
to the positive outcomes ofour curriculum|| ||||lessons and extracurricular
holiday activities.|| ||||Achievements:|| ||||In the post Covid-19 pandemic,
the recovery|| |Achievements|against|Para 1.41|process of backing to our normal face-to-face|| |objectives set|||activities
&services
in the site ofthe Learning|| ||||Centre has been successful
in obtaining
the|| ||||following
achievements,
which are in some|| ||||way exceeded our expectation.|| ||||a.
Due to our financial success, once|| ||||again, we have been successful
in|| ||||retaining
the Lease ofour premise|| ||||(Learning Centre), which is available
at|| ||||any time for the delivery ofour site/|| ||||face-to-face activities
&services.|| ||||b.
The extracurricular
activities have been|| ||||exceptionally
expanded
by increasing|| |||||the number ofbeneficiaries
by 42%|| |---|---|---|---|---|---| |||||and providing
additional
activity which|| |||||is the provision
offresh &hot foods|| |||||for children
who are eligible for FSM,|| |||||as the free school meal is not available|| |||||from home during the school holidays.|| ||||c.|The overall outputs
and outcomes|of| |||||the project in the last academic year|| |||||have been successful
in delivering
the|| |||||proposed
project activities
&services|| |||||to 92(40+52) beneficiaries
that|| |||||enabled
us to meet our maximum|| |||||expectation.
For example, based on|| |||||the end-of-term
progress-assessment-|| |||||tests, 48%(19out of40), 40%(16out|| |||||of40), and 12%(5out of40) ofthe|| |||||students
for the curriculum
lessons|| |||||have achieved significant
progress|| |||||(70%-100%)„satisfactoryprogress|| |||||(50% - 70%)& unsatisfactory
(&50%)|| |||||respectively.|| ||||d.|Thanks to our funders,
the LDC|| |||||financial
position
in the last financial|| |||||year of2022/23 has been successful|8| |||||sustainable.
The annual
return
in the|| |||||same financial year has also increased|| |||||by 47.7%.This financial success has|| |||||enabled
LDC to expand extracurricular|| |||||holiday activities and to employ more|| |||||staff who can deliver the project|| |||||activities effectively 8 successfully.|| ||||(formore details, refer to the Annual Report||of| ||||2022/2023.||| ||||The fundraising
activities of LDC in the last||| ||||financial|year of2022/23 has been more|| |Performance|offundraising|Para 1.41|successful
in obtaining
the maximum
annual||| |activities against objectives|||income|off63,294.|| |set|||||| ||||None||| |Investment|performance|Para 1.41|||| |against objectives|||||| ||||None||| |Other|||||| ## ||||||has enabled|LDC to|expand|extracurricular||holiday| |---|---|---|---|---|---|---|---|---|---|---| ||||||activities and|to employ more staff who can||||deliver the| ||||||ro ect activities effectivel|||8 successfull|.|| |Statement|explaining|the||Para 1.22|LDC Reserve|policy|is 5%ofthe total income ofthe|||| |policy for holding
reserves
stating why they are held|||||year, as a reserve
policy is useful to cover a financial
gap that may happen
at any time in the future.|||||| |Amount of|reserves|held||Para 1.22|f3„165.00(5%xf63,294) ofthe annual||||income|| |Reasons for holding||zero||Para 1.22|N/A|||||| |reserves||||||||||| |Details offund materially|||in|Para 1.24|n/a|||||| |deficit||||||||||| |Explanation|of any|||Para 1.23|n/a|||||| |uncertainties
about||the charity||||||||| |continuin|as a
oin|concern||||||||| ## |The charity's
principal sources|Para 1.47||||||| |---|---|---|---|---|---|---|---| |offunds (including
any|||||||| |fundraising)|||||||| |||We do not|have any investment||||policy.| |Investment
policy and|Para 1.46||||||| |objectives including
any social|||||||| |investment
policy adopted|||||||| |||The charity|has not been faced||||by possible| |A description
ofthe principal|Para 1.46|risks in the|last|academic year|||of 2022/2023.| |risks facing the charity|||||||| |Other|||||||| |tructure, governance
and management|||||||| |Descri
tion ofchari
's trusts|||||||| |Type ofgoverning
document:|Para 1.25|Memorandum||and Articles||ofAssociation|| |for example,
trust deed,|||||||| |memorandum
and articles of|||||||| |association etc|||||||| |How is the charity constituted?|Para 1.25|Charitable|Company||limited||by guarantee| |for example,
limited company,|||||||| |unincorporated
association,|||||||| |CIO|||||||| |Trustee selection methods|Para 1.25|Trustees|shall be nominated||||and elected by| |including
details of any
constitutional
provisions e.g.
election to
ost or name of||the community
members
or substitute
trustees can
existin
trustees/directors.||||every three years
be co-opted by|| ## ## ## ## ## ## ## ## ## ## ## ## ## ||||~
~|||| |---|---|---|---|---|---|---| |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.|||| |Offsetting|||There has been no offsetting ofassets and liabilities,
or income and expenses,
required
or permitted
by the FRS 102SORP or FRS 102.||unless|| ||||Grants and donations
are only included
in the SoFA when the|general
income|recognition|| ||||criteria are met (5.10to 5.12FRS102SORP).|||| ||||In the case of performance
related grants,
income must only be recognised
to||the extent|| ||||that the charity has provided the specified goods or services as entitlement
to||the grant|| ||||only occurs when the performance
related conditions
are met|(5.16FRS 102SORP).||| ||||Legacies are included
in the SOFA when receipt is probable,
that is, when there has|||| |Legacies|||been grant ofprobate, the executors have established
that there are sufficient assets
in
the estate and any conditions
attached to the legacy are either within the control ofthe|||| ||||charity or have been met.|||| |Government||grants|The charity has received government
grants
in the reporting
period|||| ||||Gift Aid receivable
is included
in income when there is a valid|declaration
from|the donor.|| |Tax reclaims||on|Any Gift Aid amount
recovered
on a donation
is considered
to|be part ofthat gift and||is| |donations|and gifts||treated as an addition
to the same fund as the initial donation|unless the donor or the||| ||||terms ofthe appeal have specified otherwise.|||| |Contractual||income and|This is only included
in the SoFA once the charity has provided|the related goods or||| |performance||related|services or met the performance
related conditions.|||| |grants||||||| |Donated goods|||Donated goods are measured
at fair value (the amount for which the asset could be
exchanged)
unless impractical
to do so.|||| ||||The cost ofany stock ofgoods donated
for distribution
to beneficiaries
is deemed to be|||| ||||the fair value ofthose gifts at the time oftheir receipt and they|are recognised|on receipt.|| ||||In the reporting
period
in which the stocks are distributed,
they|are recognised|as an|| ||||expense at the carrying
amount ofthe 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 ofsale, and recognised||in 'Income|| ||||from other trading
activities'
with the corresponding
stock recognised
in the balance|||| ||||sheet.
On its sale the value ofstock is charged against 'Income from other trading|||| ||||activities' and the proceeds from sale are also recognised as|'Income from other trading||| ||||activities'.|||| ||||Goods donated
for on-going use by the charity are recognised|as tangible
fixed assets||| ||||and included
in the SoFA as incoming
resources when receivable.|||| ||||Giffs in kind for use by the charity are included
in the SoFA as|income from donations||| ||||when receivable.|||| |Donated services and|||Donated services and facilities are included
in the SOFA when|received at the|value|of| |facilities|||the gift to the charity provided
the value ofthe gift can be measured
reliably.|||| ||||Donated services and facilities that are consumed
immediately|are recognised|as income|| ||||with an equivalent
amount recognised as an expense under the appropriate
heading|||in| ||||the SOFA.|||| |Support costi|||The charity has incurred
expenditure
on support costs.|||| |Volunteer|help||The value of any voluntary
help received
is not included
in the
in the trustees'
annual
report.|accounts but is|described|| |Income from||interest,|This is included
in the accounts when receipt is probable
and|the amount receivable||can| |Yes*|No*|N/a*| |---|---|---| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes*|No*|N/a*| |Yes"|No*|N/a*| |Yes*|No*|N/a*| ## ||||||||| |---|---|---|---|---|---|---|---| |royalties
an|d|dividends|be measured
reliably.||||| |Income from||membership|Membership
subscriptions
received
in the nature ofa 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
ofgoods and services as||||| ||||income from charitable
activities.||||| |Settlement
claims|ofinsurance||Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.||Yes*|No*|N/a*| |Investment
losses|gains and||This includes
any realised or unrealised
gains or losses on the sale ofinvestments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe||Yes*|No*|N/a*| ||||year.||||| |2.3 EXPENDITURE|||AND LIABILITIES||||| ||||Liabilities are recognised
where
it is more likely than not that there is a legal or||Yes*|No*|N/a*| |Liability|recognition||constructive
obligation
committing
the charity to pay out resources and the amount
obligation
can be measured
with reasonable
certainty.|ofthe|||| |Governance
costs||and support|Support costs have been allocated between governance
costs and other support.
Governance
costs comprise
all costs involving
public accountability
ofthe charity and its||Yes*|No*|N/a*| ||||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||Yes*|No*|N/a*| ||||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.||||| |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 ofthe grant has provided
the specified service or output.||||| |Grants payable without|||Where there are no conditions
attaching
to the grant that enables the donor charity|to|||| |performance||conditions|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 ofdeferred
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||Yes*|No*|N/a*| ||||discounts||||| |Provisions for liabilities|||A liability
is measured
on recognition
at its historical cost and then subsequently
measured
at the best estimate ofthe amount
required
to settle the obligation at the||Yes*|No*|N/a*| ||||reporting
date||||| |Basic financial
instruments|||The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
10.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.||Yes*
V'|No*|N/a*| |2.4ASSETS|||||||| |Tangible fixed assets for|||These are capitalised
ifthey can be used for more than one year, and cost at least||||| |use by charity|||||Yes*|No*|N/a*| ||||They are valued at cost.||||| ||||The depreciation
rates and methods
used are disclosed
in note 14.||||| |Intangible
fixed assets|||The charity has intangible
fixed assets, that is, non-monetary
assets that do not have
physical substance
but are identifiable
and are controlled
by the charity through
custody||Yes*|No*|N/a*| ||||or legal rights.
The amortisation
rates and methods
used are disclosed
in note 15.||||| ||||They are valued at cost.||Yes*|No*|N/a*
v'| |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||Yes*|No*|N/a*| ||||rates and methods
used as disclosed
in note 16.||||| ||||||Yes*|No*|N/a*| ||||They are valued at cost.|||v'|v'| ||||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||Yes*|No*|N/a*| ||||measured
reliably
in which case it is measured
at cost less impairment.||||| ||||Investments
held for resale or pending
their sale and cash and cash equivalents
with a||Yes*|No*|N/a*| ||maturity
date ofless 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 or| |progress|net realisable
value.||| ||Goods or services provided as part ofa charitable
activity are measured|at net|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 the|| ||contract.||| ||Debtors (including
trade debtors and loans receivable) are measured
on|initial|| |Debtors|recognition
at settlement
amount
after any trade discounts
or amount advanced
by the
charity.
Subsequently,
they are measured
at the cash or other consideration
expected to||| ||be received.||| ||The charity has investments
which
it holds for resale or pending
their sale and||cash and| |Current asset investments|cash equivalents
with a maturity
date less than one year. These include cash on deposit
and cash equivalents
with a maturity
ofloss than one year held for investment
purposes||| ||rather than to meet short-term
cash commitments
as they fall due.||| ||They are valued at fair value except where they qualify as basic financial|instruments.|| ||||||||||||~||~|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Note 3|||Income|||||||||||||||||||||| |||||||||||||||||||Restricted||||||| |||||Analysis|||||of||Income||||Unrestricted
funds|||income
funds||Endowment
funds||Total funds||Prior year| |||||||||||||||||||||||||E| |Donations|Donations|||and|ifts|||||||||||||||||||| |and legacies:|GIR Aid|||||||||||||||||||||||| ||Le acies|||||||||||||||||||||||| ||General|grants|||provided|||||by government/other||||||||||||||| ||charities|||||||||||||||||52,986|||||2 ',8'6'";.|17,616| ||Membership|||subscriptions|||||||and sponsorships|||||||||||||| ||which are||in substance||||||donations|||||||||||||||| ||Donated|goods,|||facilities|||||and||services|||||||||||.ju|| ||Other|||||||||||||||||||||||| |||||||||||||||Total|g,.-:.'~~,":::,
".-„'+||||||||@9W1~fftgd@|| |Charitable|Room/Hall|||Hire|||||||||||||||||||ew|| |activities:||||||||||||||||8,260|||||||8,$60'=;|12,904| ||Parents'|tuition|||contribution|||||||||||2,048|||||||'('f48'/|2,573| ||Other|||||||||||||||||||||||| |||||||||||||||Total;.„::;"'::'104,f8't|||||||||jPf|| |Other trading||||||||||||||||||||||||| |activities:||||||||||||||||||||||||| ||Other|||||||||||||||||||||||| |||||||||||||||Total|', :-'|":.;,;,,||||||||| |Income from|Interest income|||||||||||||||||||||||| |investments:|Dividend|income||||||||||||||||||||||| ||Rental and|||leasin||||income||||||||||||||||| ||Other|||||||||||||Total||||||||||sijdaify!I '"'| |Separate||||||||||||||||||||||||| |material
item||||||||||||||||||||||||| |of income||||||||||||||||||||||||| |||||||||||||||Total||||||||||| |Other:|Conversion|||ofendowment|||||||funds||into income|||||||||||| ||Gain on|disposal||||of||a tangible||||fixed asset||||||||||||| ||held for chari
's own use|||||||||||||||||||||||| ||Gain on|disposal||||of||a programme|||||related|||||||||||| ||investment|||||||||||||||||||||||| ||Royalties|from the|||||exploitation|||||of|intellectual|||||||||||| ||ro e|ri||hts||||||||||||||||||||| ||Insurance||payment|||||for Flooring maintenance||||||||||||||||| |||||||||||||||Total||||||||||| |TOTAL INCOME||||||||||||||||.10;.Spr8ij '.'; 5';,86.||||''.:""-.:-f
'~+"-;.;-""' '||fj.',;,.68294 '":33;098r:f||| |Other information:||||||||||||||||||||||||| |All income in the prior year was unrestricted
provide description
and amounts)|||||||||||except tor:|||(please|Except
funders||F17616were restricted
and local
overnment||||being
LBC||grants|from| |Where any endowment
fund||||is converted|||||into income in|||||the||||||||||| |reporting
period, please give||||the|reason for||||||the|conversion.||||||||||||| ||||||||||||||||N/A|||||||||| |Within the income items above the||||||following|||||items||are material:|||||||||||| |(please disclose the nature,||||amount|||and any||||prior year|||||||||||||| |amounts)||||||||||||||||||||||||| |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).|||||||||||||||N/A|||||||||| ||||||This|year|Last|year| |---|---|---|---|---|---|---|---|---| |||||Description||E||| |Government|grant 1||London Bour|h of Camden||15,000||| |Government|grant 2||JRS Grants from HMRC|||||852| |Government|grant 3|||||||| |Other|||||Total ~:-""~!l"='.
=.'',-:"5'6',,9'~|||| |Please provide details ofany||||||||| |unfulfilled
conditions and other||||||||| |contingencies
attaching||to grants||||||| |that have been recognised inincome.||||||||| |Please give|details ofother forms of|||||||| |government|assistance|from which||||||| |the charity|has directly|benefited.||||||| |Note 6||Expenditure||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||Restricted||||| |||Analysis ofexpenditure||||Unrestricted
funds||income
funds||Endowment
funds|Total funds|Prior year| |Expenditure|on|Incurred
seeking donations||||||||||| |raising funds:||incurred
seeking legacies||||||||||| |||Incurred
seeking grants||||||||||| |||Operating
membership|schemes and|||||||||| |||social lotteries||||||||||| |||Staging fundraising
events|||||||||-:,sd'di'jg|| |||Fundraising
agents||||||||||| |||Operating
charity shops||||||||||| |||Operating
a trading
company||||||||||| |||undertaking
non-charitable
trading||||||||||| |||activi||||||||||| |||Advertising,
marketing,|direct|mail and||||||||| |||ublici||||||||||| |||Start up costs incurred|in generating|||||||||| |||new source offuture income||||||||||| |||Database development|costs|||||||||| |||Other trading
activities||||||||||| |||Investment
management|costs;|||||||||| |||Portfolio mana
ement 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||||||||| ||||||U|tnoted|fund s|Restnoted||||| |||||||||income funds||||| |Expenditure
charitable
activities|on|Staff costs
Premisis costs||||7,103||28,634|||5,737a|27545
8,333| |||General Administration|costs|||||||||1,415| |||Legal 8 Professional
costs|||||||500|||400| |||Total expenditure
on charitable||||||||||| |||activities||||||||||| |Separate material||||||||||||| |item ofexpense||||||||||||| |||Total||||||||||| |Other||||||||||||| |||Ca
ital costs-La to|||||||500|||| |||Ca
ital costs-Furniture|desks||||521|||||| |||De reciation ofAssets||||||||||| |||Total other expenditure||||||||||| ## |This|year|Last year| |---|---|---| |||::..:500.
'-| |11.1StaffCosts||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||This|year
f||Last year|| |Salaries and wages||||||||||||||31,771||15,620| |Social security costs||||||||||||||||| |Pension costs (defined contribution|||pension|||plan)||||||||||| |Other employee
benefits|||||||Total staff|||costs||,."'.||.'31;771:,..|.-'. ::-=:-&620:|| |Please provide details ofexpenditure||||on staff||working for|||the|||||||| |charity whose contracts are with|and||are paid|||by a||related|party||n/a|||||| |Please give details ofthe number||ofemployees|||||whose total|||employee||benefits||(excluding|employer|| |pension costs) fell within each band|||off10000from f80000upwards.|||||||||Ifthere||are no such|transactions,|| |please enter 'true' in the box provided.||||||||||||||||| |No employees
received employee||benefits (excluding
employer||||||||||||TRUE||| |pension costs) for the reporting|period||||ofmore than F60,000|||||||||||| |Band||||||||||Number||ofem||lo ees||| |f60,000tof69,999||||||||||||none||||| |f70,000tof79,999
f80,000tof89,999
f90,000tof99,999||||||||||||||||| |f100,000tof109,999||||||||||||||||| |Please provide the total amount|paid||to|||||||||none||||| |key management
personnel
(includes||||||||||||||||| |trustees
and senior management)||for||||||||||||||| |their services tothe charity.
For||||||||||||||||| |specific amounts
paid to trustees,||see||||||||||||||| |Note 28.||||||||||||||||| |11.2 Average head count in the year||||||||||||This year
Number|||Last year
Number|| |The parts ofthe charity
in which|the||||Fundraisin|||||||||||| |employees
work|||||Charitable|||Activkies||||||||| |||||||||||Total||||||| |11.3 Ex-gratia payments
to employees||||and others|||(excluding|||trustees)||||||| |Please complete ifan ex-gratia payment|||||Is made.|||||||||||| |Please explain the nature ofthe||||||||||||||||| |payment||||||||||||||||| ||||||none|||||||||||| |Please state the legal authority
or||||||||||||||||| |reason for making the payment||||||||||||||||| ||||||none|||||||||||| |Please state the amount ofthe payment||||||||||||||||| |(orvalue ofany waiver ofa right to an||||||||||||||||| |asset)||||||||||||||||| ||||||none|||||||||||| |11.4Redundancy
payments||||||||||||||||| |Please complete ifany redundancy||or||termination|||payment||is made||in|the period.||||| |Total amount ofpayment|||||none|||||||||||| |The nature ofthe payment (cash,|asset|||||||||||||||| |etc.)||||||||||||||||| ||||||none|||||||||||| |The extent ofredundancy
funding||at||||||||||||||| |the balance sheet date|||||none|||||||||||| |Please state the accounting
policy||for||||||||||||||| |any redundancy
or termination||||||||||||||||| |payments|||||none|||||||||||| ## ## ||||Freehold|land|Other land &|Plant,|||Fixtures,|Total| |---|---|---|---|---|---|---|---|---|---|---| ||||&buildings||buildings|machinery|and|fittings and||| |||||||motor vehicles|||equipment|| |At the beginning
the year||of|||||||4,924|r~qafi, ,
L'"."| |Additions||||||||||| |Revaluations||||||||||| |Disposals||||||||||| |Transfers|*|||||||||| |At end of|the year|||||||",|, ';:."": ."::5';;9.4;5-'::,|. ;-';,,;g&+:4'~| ## |14.2 Depreci|at|ion
and|impairments||||||| |---|---|---|---|---|---|---|---|---|---| |||""Basis|SLor RB|SLor RB|SLor RB|SLor|RB|SLor RB|Straight| ||||||||||Line ("SL")| ||||||||||or Reducing| ||||||||||Balance| ||||||||||("RB")| |||"*Rate||||15%|||| |At beginning|ofthe||||||||| |year|||||||||| |Disposals|||||||||| |Depreciation|||||||||| |Impairment|||||||||| |Transfers*|||||||||| |At end of the|year||||||||| |14.3 Net book||value|||||||| |Net book value at the
beginning
ofthe year
Net book value at the||||||„.
:,@4+~
L99„b,
,2,'.„,
:,-.~:~|||| |end ofthe year|||||Lf|||'gf@4+'lL9L'|| ## ## |20.1 Analysis ofcredit|ors|||||| |---|---|---|---|---|---|---| |||Amounts|falling due|Amounts|falling due after|| |||within|one year|more|than|one year| |||This year|Last year|This year||Last year| |Accruals for grants payable||||||| |Bank loans and overdrafts||||||| |Trade creditors||||||| |Payments
received on|account for contracts|||||| |or performance-related|grants|||||| |Accruals and deferred|income|||||| |Taxation and social security||||||| |Other creditors||||||| ||Total|||||| ## ## |Note|24
Cash at bank and|in hand||||| |---|---|---|---|---|---|---| ||||||This year|Last year| |Short|term cash investments|(less than 3months|maturity|date)||| |Short|term deposits|||||| |Cash|at bank and on hand|||||| |Other||||||| |Total|||||||