Registered number 07303004 Charity Registration No. 1138756 LEARNING & DEVELOPMENT CENTRE LIMITED Trustees Reports and Financial Statements For the year ended 31sr March 2025 TAHIR ACCOUNTANTS EPCA Office N l Thorpe Close London WIO 5XL Mm CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesldirectorsl members of Cb.g.rili Ninie Learning & Development Centre Limited {LDC) On accounts for the year ended 31st March 2025 Charity no.: 1138756 Company no.: 07303004 Set out on pages 1-11 Trustees Report, Accounts and Notes 12-26 I report to the charrty trustees on my examination of the accounts of the Company for the year ended 31103124 As the charity's trustees of the Company (who are also the directors of the company for the purposes of company law). you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies Act 2006 (Ihe 2006 Act.). Responsibilities and basis of report Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act.). In carying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confinn that no material matters have come to my attention (other than that disclosed below ") which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006" or . the accounts do not accord with such records; or . the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ttrue and fairf view which is not a matter considered as part of an independent examination. or .the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no COn￿mS 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 w rds in the brackets if they do not apply. Signed: Date: 2210812025 Name: l. Tahir Relevant professional qualification(s) or body (If any): LICENSED ACCOUNTANT FMA4T Address: EPCA Office N 1 Thorpe Close London W10 5XL 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. CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, annual report (Including Directors, report) for the period of 01104124 to 3110312025 Charity name: Learning & Development Centre Limited Charity registration number: 1138756 Company number: 07303004 Objectives and activitles SORP reference Para 1.17 Summary of the purposes of the charity as set out in its governing document The objects of the Leaming & Development Centre (LDC) are: 1. To promote exclusively charitable purposes according to the laws of England and Wales for the benefft of disadvantaged ethnic minority parents and carers by- a) the advancement of education" b) the preservation and protection of good health., c) the provision of facilities in the interest of social welfare for recreation or other leisure lime occupation of individuals who have need of such facilities by reason of their youth, age, infinnity, or disability, financial hardship or social Circumstan￿ with the object of improving their conditions of life. 2. To advance in life and relieve needs of young disadvantaged people through: a) The provision of recreab'onal and leisure time activities provided in the interest of social 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 of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or seniices identFfied in the accounts. Para 1.17 and 1.19 A.Su lementa Curriculum Education: l. Artivities Out uts.. The curriculum education tuition classes had been th running throughout the school year114 September 2024 19 July 2025}. As the objective of the curriculum education is to improve educational performance & attainment of disadvantaged children & young people, the tuition classes in English, Maths & Science had been delivered in the form of: > follow-up lessons based on beneficiaries, school year & ability of performance; > One-to-one support with special needs & homework, > One-to-one support with preparation of exams for SAT & GCSE. 1.1 TSme & duration for the delivery of tuition classes: To make the LDC Supplementary School to be more accessible to the target beneficiaries in this academic year, we have extended the delivery days from one day to two days/w {5aturdays & Sundays) and the delivery hours per week had been increased from 4 hours/w or 144 hrsly to 8 hrslw or 288 hrsly or 36 weeks throughout the year. This flexible time of expansion has enabled us to maximise the quality of teaching & learning activities and to increase the availability of places for the target beneficiaries. l.Z Unique Number of beneficiaries: The delivery of the curriculum tuition classes with time expansion had been a great opportunity for the target beneficiaries in having more learning time and increasing more available places for the curriculum tuition classes. We had been successful in reaching out 46 unique number of beneficiaries and meeting our maximum expectation in the academic year of 2024/25. As a result, the number of beneficiaries had slightly increased by 7% from the previous 43 unique number of beneficiaries, and the rate of performance & attainment of the beneficiaries had been significantly increased, (see the outcome below). Ben ciaries. l)ack rounds b ender & ethnici ALe: 34%115) and 66% (31) of 46 beneficiaries who had regularly attended the curriculum classes throughout the year were aged 5-11 {Primary school) and 11-16 {5econdary school) respectively. Gender: 46% {211 and 54% (25) of 46 beneficiaries who had regularly attended the curriculum classes throughout the year were girls and boys respectively. Ethnic . in the academic year of Sep 2024- July 2025, 46 minority ethnic children and young people had benefited from the curriculum education lessons at our Supplementary school. 57% of the beneficiaries were from African Black Minority Ethnic, 38% from Asian Minority Ethnic and 5% from other white ME communities. 4. Bene ciaries eedbocks.. As the feedbacks of the beneficiaries has shown, our curriculum educational support has significant impacts on their educational performance, attainment, aspiration & self-confidence. This has been approved by more than 73% of the beneficiaries, feedback. The sample questionnaires and the average outcomes of the beneficiaries, feedback was as follows. The questionnaires are usually completed at the end of each term focu55ing on their improvements, confidence & satisfactions with the overall learning & teaching performance of the Supplementary School. B. Extracurricular Activities/ HAF Holida Pm ramme.. l. Activities The extracurricular HAF programme had been delivered for children & young people who are aged 5 to 16 during school holidays in the Summer Term 2024. The HAF programme in the summer term was supported by LB Camden & YCF. while the extracurricular activity, which had been delivered in the Autumn Term Ichristmas holidays was supported by JLC existing grant without food programme. Furthermore, as the main project objective of the extracurricular holiday activities is to: a) develop physical strength, promote inclusiveness & reduce Social isolation & exclusion; b) develop knowledge of art, creativity & cognitive ability; cl understand nutritional values of healthy food & raise awareness of unhealthy eating, we had delivered the following outdoor and indoor activities during the last Summer and Christmas holidays 2024: > Multi-sport (football, tsble tennis & physical exercise) in the Grange Park football pitch; > Entertaining & artistic activities in the Learning Centre > Healthy & hot/fresh free meals for lunch. > Nutritional & healthy eating lessons. 1.1 Time & duration for the delivery of extracurricular holiday artivities: The holiday activities had been delivered in the Summer & Autumn Terms a5 follows: a) Summer Terni: the holiday activities were mainly delivered during the month of August from 291071 to 22108124 for 4 hours per day and 4 days/w and 4 weeks or 16 day5 Within the Summer Term. b) Autumn Term: the Autumn Term programme was delivered in the month of December from 261121 to 30112124 for one week & four hour5/day and four days/week during the Christmas holidays. 1.2 Unique number of beneficiaries.. 34 children & young people participated in the summer holiday actlvity & food programme, while 25 beneficiaries participated in the Christmas holiday activities without food programme. The unlque number of beneficiarie5 in the two terms holiday activities, was 35. The Christmas holiday activity was delivered for only 25 beneficiaries without food programme. as we had been unable to obtain funding from the Camden Council & YCF that would enable us to provide the food programme for our beneficiaries who are eligible for Free School Meal Bene claries b ender & ethnlc" e: 74% of the beneficiaries were the age of 5-11 (Primary school), while 26% of the beneficiaries were the age of 11-16 (Secondary school). Gender: 43% of the beneficiaries who had regularly participated in the HAF holiday programme were girls, while 57% of the beneficiaries were boys. Ethnia . 85% of the beneficiaries were from Black & Asian minority ethnic communities, while 15% of them were from East European background. Beneficiaries Feedback: The impart of the extracurricular holiday activities has been reflected by the beneficiaries, feedback. The outcome of the beneficiaries, feedback has been analy5ed by the below chart {see the chart in the Annual Report) C. Dro in Advice & Information Provision: l. Artivities Along with the Supplementsry Curriculum education and the Extracurricular holiday activities, we regularly provide drop-in advice, information, and Community support services throughout the year. The drop-in advice & information provision is accessible to parents/carers, young/vulnerable & elderly people. The services are running weekdays at least for three days a week in the form of advice, consultation meeting, raising awareness & information provision via online & face to face in our community centre. The face-to-face drop-in advice & information provision had been provided to 18 parentslcarers about children's education, social behaviour, and family issues, while the services about housing & benefit support had been provided for 9 elderly people on a face-to-face basis and telephone calls. In total, 27 beneficiaries have been benefited from the drop-in advice & information provision in the last academic year of 2024/25. Local Community Network & Partnership: Alongside our community SUPPOrt activities in the academic year of 202412025, LDC has been working in partnership with the local communitie5, voluntary & statutory organisations such as Supplementary Schools in Camden, Camden supplementary schools Forum, Yang Camden Foundation {YCF). National Resource Centre for Supplementary Educatlon (NRCSE) and Voluntary Artion Camden (VAC). Working in partnership with the local partner organisations is more beneficial for small community organisations, like LDC to increase the network and sustainability of their activities & services and have access to free trainings, fundraising information, and management training for Quality Marks. Working in partnership is also important to expand the extracurricular holiday activities for all and the provision of free & fresh lunch/food for the local children who are living in Camden and eligible for Free School Meal, as well as to share information & good practice that has made great contributions to the positive impact on our beneficiaries. Statement confirming whether the trustees have had regard to the guidance issued by the Charrty Commission on public benefit Para 1.18 No Additional informatlon {optional) You ma choose to include further statements where relevant about: SORP reference Not applicable Policy on grant making Para 1.38 Not applicable Policy on social investrnent induding program related investsnent Para 1.38 Volunteering: Operational activities & serVi￿S in the past year were delivered by 2 full & part-time permanent staff, 4 sessional Tutors, 2 multi-sports Coaches and 6 volunteers. The volunteers had made great contributions to the achievement of our community organisation by working &10 hours per week. The pemianent staff have also made great contributions to the achievement of the organisation by working overtime voluntary work for 10-15 hours per week. Contribution made by volunteers Para 1.38 The operational action of staff & volunteers is accountable to the Senior Management Team (swr> that includes 2 signatory Board members & the coordinator senior stsff member . Other Achlevements and performance Summa of the main achievements of Curriculum Education: As the main objective of the curriculum educational support is to improve the performance & attainment of the target beneficiaries, the progress has been assessed & measured by the termly progress-test results and class work performance that was carried out regularly every weekend and at the end of each term. Based on the average termly progress-test results & class-work performance of 46 students throughout the three tems {Sep 2024-July 2025), 58% of the students had achieved 71Y%- I(￿. which is recognised as 'significant progres￿, while 36% of the students had achieved 50%- 69%, which is recognised as 'satisfartory progress.. Students with unsatisfartory result (<51YA) were only around 6%. Summary ofthe 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 main achievements of extracurricular activities: 34 beneficiaries in the SummerTerm and 25 beneficiaries in the Winter/ Christmas holidays, had actively participated and benefited from our outdoor multi-sport physical activities by developing sporting habits and skills that enable them to 'be more active. in their future day-to-day lives. The beneficiaries confirmed that they have significantly benefited from the entertaining & artistic activities by taking part in a range of indoor activities. The indoor activities have significant impact on the beneficiaries in promoting inclusiveness, participation in the community activities and tackle possible social exclusion & isolation. The beneficiaries have also benefited from the healthy eating & nirtritional lessons by developing or having greater knowledge of health & nutrition. . 2.4 The beneficiaries had enjoyed the provision of nutritious. hot & fresh food/lunch throughout the SummerTerm programme. Achievements of Athiice & Information Provision: The positive outcome of the drop~in advice & support services has been monitored & evaluated by the feedbacks of the beneficiaries. Based on the beneficiaries feedbacks, 15 out of 27 beneficiaries have completed the questionnaires and 96% of them had been fully satisfied with the dropin advice, information & support services that were provided by telephone and on a face-to-face basis in the Learning Centre by the LDC staff and professional trainers. Para 1.41 Achievements against objectives set The perfomiance of fundraising activities in the last financial year of 2024125 wa5 Sustainable in obtaining annual turnover of £56,097. Perfonnance of fundraising activities against objectives set Para 1.41 None Investment performance against objectives Para 1.41 None Other Financial review Review of the charity's financial position at the end of the period Para 1.21 The financial situation of LDC in the last financial year of 2024/25 has been sustainable in obtaining annual turnover of £56,097. The main financial sources of the last financial year were: l) John Lyons Charity: 44.74%, 2) Young Camden Foundation: 28.9% and 3) The Clothworkers Foundation: 9.52%. & LDC Income- generating sources: 16.84%. LDC ReseNe policy is 5 % of the total income of the year. as the reserve policy is useful to cover a financial gap that may happen at any b'me in the future. statement explaining the policy for holding reserves stating why they are held Para 1.22 Amount of reseNes held Para 1.22 £2.805.00 (5% x £56,097) of the annual income Reasons for holding zero reserves Details of fund materially in deficit Para 1.22 NIA Para 1.24 nla Explanation of any uncertainties aboLrt the charity continuin asa oin con￿rn Para 1.23 nla Additional informatlon (optional) You ma choose to indude further ststements where relevant about. The charity's principal SoUr￿S of funds (including any fundraising) Para 1.47 We do not have any investment policy. Investment policy and objectives including any social investment lic ado ted Para 1.46 The charity has not been faced by possible risks in the last academic year of 2024r2025. A description of the principal risks facing the charity Para 1.46 Other Structure, governance and management Descri tion of char s trusts: Type of goveming document: for example, trust deed, memorandum and articles of association etc How is the charity constituted? for example, limited company, unincorporated association. cio Trustee selection rnethods including details of any constituiional provisions e.g. election to post or name of any person or body entitled to oint one or more trustees Para 1.25 Memorandum and Articles of Association Para 1.25 Charitable Company limited by guarantee Para 1.25 TNstees shall be nominatsd and elected by the community members every three years or substitute trustees can be co-opted by existing trusteesldirectors. Additional information (opts'onal) You ma choose to include fvrther statements where relevant about: Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organi5ational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and adminlstrative detsils Chari name other name the cha ' uses Re istered chari number Chari rinci al address Leamln Leamin 1138756 71 Kin & Develo & Develo ment Centre Llmitsd ment Centre LDC ats Road. London, NW6 4JY Names of the charity trustees who manage the charity Dates acted if not for whole year Name of person (or body) entitled to appolnt trustee (rf an Registered members Registered members Registered members Board of TrusteeslDirectors Board of TrusteeslDirectors Trustse name Office (If any) Sara Tesfu Elizabeth Mulatu Muluberhan S Jemaw Azeb M Geta Abebe Teka Cor orate trustees - names of the directors at the date the re Mrs Sara Tesfu Mrs Elizabeth Mulatu Mr Muluberhan S Jemaw Ms Azeb M Geta Mr Abebe Teka ortwasa roved Name of trustees holding title to property belonging to the charity Trustee name NIA Dates acted if not for whole ear Funds held as custodian trustees on behalf of others Description of the assets held NIA in this capacity Name and objects of the charity on whose behalfthe assets are held and how this falls within the custodian char 's ob.ects Details of a￿angeMentS for safe custody and segregation of such assets from the chari 's own assets NIA NIA Additional informatlon {optional) Names and addresses of advisers (optional infonnation) Type of adviser Name Address Name of chief executive or names of senior staff members (optional information) Mrs Sara Tesfu (Trusteelsignatory) Ms Azeb M Geta ITrusteelSignatory) Mr Merhatsidk Kennaw (Coordinator, Senior staff member) Exemptions from disclosure Reason for non-disclosure of ke rsonnel details NIA Other o tional inforniation Declaratlons The company has taken advantsge of the small companies, exemption in preparlng the report above. The trustses declare that they have approved the trustees, report (including directors, report) above. Signed on behalf of the charlty's trusteesldlrectOTS io Signature(s) Full name(s) Posltion (for example Secretary, Chalr, etc) Mrs Sara Tesfu DirectOr￿rUStee Date li Learnlng & Development Centre Limited Charit No Com an No Annual accounts for the To 1138756 07303004 eriod Period end dale Period slari date 0110412024 3110312025 Section A Statement of financial activities (including summary income and expenditure account) Restricted income funds Unreslrfcted funds Endovnnent funds Prior year funds Recommended categories by activity Total funds Income (Note 3) In¢ame and ondowmgnts from: DonatK)ns and legacte5 Charitabk aGtivth"es F01 F02 F03 F04 F05 S01 46,488 -41;45&. 602 9,609 Other trading act￿ltIe8 Investrnents S03 Separate rnatwial item of incorne Other sr Total Expendrture (Notes 6) Expandlturo on: Raiglng funds Charitable activthes S07 9,609 S08 Sog 5,813 39.873 4,966 897 Separate material eypense ttem Legal & Profe5&o￿al costs Total S10 S11 250 S12 Net incomel(expenditure) before tax for the reporting period Tax p8yabl8 S13 S14 Net incomel(expenditure} after tsx before investment gainsl(losses) Net gainslllo98e81 on investment8 S15 S16 Net incomel{expenditure) Extraordinary items Transfers between funds Other recognised gainsl(losses): Gains and k)5ses on fft8Juation of fLKed assets forthe charity'$ own us¢ Ott)er oainslQosse$l Net movement in funds S17 S18 S19 S20 393 S21 Reconciliation of funds." 194 194 23,634 114 28,653 Total funds brought forward Total funds carrled fonyard S23 S24 12 Lgarning & DevelopmeTrt Centro Limkted Charity No 1138756 073G2004 Section B Balance sheet as at 3110312025 Unrnstrlcted Restrl¢tod Incomo Endowmert Total thls Totsl last fvnds fun lunds year year Fixed assets Intangible assets Tangiblo assets Heritage assgts Investments F01 F02 F03 F04 F05 {Note 15) (Note 14) (Note 16) {Note 17) Total fixed assots 2,227 2,227 Current assets Stocks Debtors Inveslrnents {Note 181 {Note 19 (Note 17.4 Cash at bank and in hand (Noto 24) Totsl eunpnt assets 810 12,149 12, 25,118 21,015 Creditors: amounts falling due within one year (Note 20) Bll Netcurnent assets/(liabilitsesJ B12 Total assets less cuffent liabilities B13 Creditors: amoubts falling due after one year (Note 20) Provisions for liabilities B14 B15 Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) Restrictsd income funds {Note 271 Unrestricted funds B17 .818 12. 12,%8 12,150 2.227 12,480 8,535 2.620 B19 12,150 2.227 Revaluation reserve Fair value reserve B21 Total funds 14,377 The company was entitled to exemption from audit unders477 of the Companies Act 2006 Trlating to small companies. Act 2006. The directots acknowledge tIRlrresponsibilibes ftlrc0mp￿ry wilh the T8quirèments of the Companles Act with respect to accounting r￿ordS and the preparaiion of accounts. These accounts have been pwaredin accordance with the provlslons appllcable to small ¢ompanies subject to the small companles regime andin accordance with FRS102 SORP. Slgned by one or iwo Irusteesldirectors on behaK of all Ihe trusteesldirectors D8le of approval ddlmml Print Name Ms Sara T•sftk 21108r2025 Signature of dlrecaor authenticatiry accounts belng senl to CoMpan￿S House Signature Date ddlmm 21108r2025 Ms Sara Tesfu Prlnt name CC178 (E￿1) 13 1710812025 1111111111111 Iiiiiiiyiiiyiii IiiiiiJiJJiii 1111111111111 Iiiiiiiiiiiiiu ,.IiiiiiiiiiJiiJ 11111111 IiJJiJJJ Iiijiiii 11111111 11111111 IiJJiJiJ Section C Notes to the accounts Note 1 Basis of preparatlon Thls sectlon sh¢wld be completed by all charfties. 1.1 Basis of accounting Thése accounts have been prepared under the historical rxjst convention with items recognised at Cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in aG￿rdan￿ wth". th8 Statement of Recommended Practir£". Accounting and Reporting by Charities p￿paring their accounts in accordan￿ the Finanual Reporting Standard applicAble in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 ' and wth" . and wth" the Finanual Reporting Stsndard applicab5e in the United lQngdom and Republic of Ireland {FRS 102) and the Charities Act 2011. The charty constitutes a public benefit entty as defined by FRS 102." -rick as appropriats 1.2 Going concern ff there are material uncertainlies rek*ed to events or cOnd￿onS that cast significant doubt on the chantys ability to continue as a going concern. pl&ise provlde the following detsils orstate "Not applicable", rf apprnpriate.. An explanats.on as to those factors that support the conclusion that the charity is a going cOn￿rn. Disclosure of any uncertainties that make the going con￿rn assumption doubtful., not applicable Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going con￿rn. not applicable 1.3 Change of accounting policy The accounts present a true and fair view and no changes have been made to Ihe accounting polTrcies adopted in note { }. Yes" -Tic* as appropriate No" Please dlsclose.. (i) the nature of the change In accounting policy." (11) the reasons why applylng the new accountlngpolky pmvldes more reliable and more ￿levant infomiatlon," and 16 1710812025 Section C Notes to the accounts Icont Note 2 2.2 INCOME Accounting pollcies Recollnltlon of lu￿rne Thase ar8 induded in the Ststemwrtof Finart44 Atllwtss ISOFAI it is mcrfe likety than not Ihat the trusteesvAII rer*we the r&sWr￿.. the rr￿tary value can measured suffioent rdthlity. Yes" Nla. Nla. Offsettlny Tlwe has tsen ro offsetbng ofassets and li*ilths. and e%[M￿￿, un rwred or p￿n￿lay by the FRS 102 SORP or FRS 101 Yes. No. Nla- Grants and donations Grants and donat￿ are ry)ty inc&xled in ts SOFA ¥tsr4 the general recogn￿￿ criteria are met15.10 to 5.12 FRS102 SORPI. Yes. No. In the ￿ of rdatal grants, i￿Orre must onty ￿ fecognk*J to the e￿1 that the rJk4rity has provided the g)JJsorservKeS entiNernent to the grant cwjrS￿n thè FerfrffiwrKe ccTh*bon5 are mel15.16 FRS 102 SORPI. Yes. No. Nla. Legaxs are in th8 SOFA*￿} ￿lpt i% pwob8tJe. that kq, ￿ thwe has n grant of prob*, Ihe &xecthors ha* establish&1 that lhe￿ are sJffi(4ent assets the estate arn1 any r￿r￿J[lI0ns attached to the legacy are either%￿lh1n the 0)ntr￿ of the tharity or have teen met Nla. Yes" No. Nla. Governmentgrnnts GrftAid rer%ivabk is induded n) iKorrewthen lh￿e is a valKI from the (k)nor. Any Gift AKI 8rtK)unt recJ)vwed on a donation 15 ￿n￿dered lo ￿ part of that gift is treated as an addthon to the Sarr￿ furKI as Ihe thnabon Unl￿ Ihe donor (*the tem15 ofthe ap￿1 have specxfièl Othe￿ri￿. Tax recLaims on donations and giA5 Yes" Nla. Contractual income and is onty in the SOFA once therJHwity has Fw¥ided the relat&1 gry￿5 or performance related grants Yes" No. Nla. Yes. No. Nla. Donated goods Donated are rr￿UT￿y atfairvaue lthearrwnt the assetwjkl te ex￿￿[￿1) unless imwactKa to do SA). Ihe fair value ofthose gffls atthe time of thew re¢￿pt arp tecowJniseLI ￿ ￿lpL In the repjrtino reri(#Y in whth the 5tLKk5 a￿ disln"buknl. they arE recc4ntsed as an eynse at the r2rry%ng amount ofthe sloths atdiStr&XMv￿. Yes" Donated goods for resale are rneaSur￿l at faIrval￿ on inrfial [b￿rt￿On, %thic*) is the eX[￿ded prrMxI8 from S8￿ less the expe￿ u)sts of sale. aryj re￿n￿$e￿ in'lrKfjme frcxn other trading aCti￿￿e5. Iwlh the cLy￿p0nd￿g StC￿ re(xgntsgJ in the balarK sheet On its Sa￿ Value of 5ttK* i8 charged against'lncoTne from ol￿tradIng activsties, and the pro¢wd$ from sae ate aso r￿￿L￿1 as'ln(x¥llefrom othertr&atry activibes.. Yes. Nla- Gcod5 don8tèg for woitvJ use tythe chty are raXmJn￿l as *ibk fix8J assets and iTrJuded in the SOFA as inc(mMNJ Tesources¥tsi receNabk. Yes, Nla- Gffts in kind for u89 tythe L**ity are in(*Kled in thp SOFA as incxjne frryn donatior No. Nla. Donatod 8•bylces and faclllile8 Dwated 8ervths and laol*bes are inckktsj in the soFA￿en T￿l¥￿j at the value of the gfft to the ¢tharity provthd the vJue ￿1hè gift ca) te 0￿￿u[￿l tdiabty. Yes. No. Wa" t1)na￿l S￿$S and laalths that we crn%un￿ im￿￿1•￿e retognised a5 intr)mè Yes. No. Nla. th* SOF Yes, Nla" Supportcosts Yes- Nla" Voluntser hdp The value ofaTryvoluntary hdp ￿¢ery￿ is r¥)tInCl￿ in th8 8cwunts but Is des￿￿ed in the trustee5' annual f8VXt. Nlo" In¢om• from intore8( ThLs1s indudeAI In th8 accx)unts YA)en recewt is Ihè amourrt receNat48 Yes. No. 1710812025 CC17 FRS 102 SORP 17¢ royaltleo •nd dlvidenilB te measured rdrdbty. Income from membershlp Vanbership subw"pts'ons Tri the wre ofa grflare rwniseo in Donabons Subscrlptions and LegarAès. Vemterthp SUb￿ph'onswhTch gNgS a ￿emberts lY￿t to Lw Ser￿ orother beneffts a￿ re(￿nI￿} as incone eJned frlyn Ihe ofgoods and sery￿S as income from chatitabk acbth"es. Yes. No" Nla" Mo. Nla. Yes" No. Nla. Settlementof Insur#nce laims InsuranrA daims are indUd￿l in SoFA￿en ￿ gen8ral re(xyJnlti criteria are met15.10 to 5.12 FRS102 SORPI aThJ are irKJuded as an item of 0th8r jnc4xne in thè SOFA Inv•stmen¢9ains loss•s This indth any wlised or unrealised gains or iosseson thè sale of investments and any or k)ss reSu￿r￿J from revaluing investnEnts to market value at the ￿ of Yes. Nla" No" 2.3 EXPENDITURE AND LIABILITIES Lplylthes are rewnised ￿ it fmre likety ihan notlhat a legal or constructive obligabon commth.ng 1he chafity to ￿ out resourc85 and the amount ofthe Yes. No" Wa. Llobiliiy recognitlo Governant• and tyupport Suptth costs havè teen all(MXted bed%EW 9)Vernan￿ cnsts aTrJ othersupp &>¥ernan￿ cts8ts comprise dl costs inv4ficx)r areas, or percaprta, staff cr￿ts ttyttptimè cther ￿6ts ty Iheir usage. Yes. Nla" Yes. Gratts with perfryrnance Where Ihe dwrity gives a grantiwth cr)n(thb￿ for rfs p3yThent ￿l￿g a level of condltions or outyjutto be provKled, such grdnts we only rg))gnised in the SOFA orte the $￿ent oflhe grant ha8 provided the srEcifioJ or¢Wt Yes. No. Grants payatrde wlthtyjt WTr*relhere are Th) condrbons at*hing tolhe glantth8ter￿es the donorcharity tr) perforniance condltlws realistrAlly a¥LwJ the commitrTrt a ￿abl1ty￿tr£ fijll ftJrKling obligatim must t re￿nised. Yes. No. Wa" Yes" Nla. Redurtdancy cost The cjwity made no redundarLy duriTrJ tt* rwtmg Yes. No. Wa" erred income No rrTraterl￿ item ofdefer[￿I has bew indLthJ in the Credltor5 The charity has c¥￿trt￿5 aTe wr*&ured atsetllerll￿ amcwnts I￿ arytrade discounts Yes. Nla. A liatm'lty is rneasur&Y on T￿n11Th at¥fs histU*71 ajst and then ssjwuenty ProviBiOnS for Ilabilities rneasured atthe best estimate of the3M￿nI requir&1 to setue Ihe obligation atthe rep(xting date The charrty aCc￿nts for baS￿￿￿an￿￿1 insinjwits on In￿al reoxnibon 85 Fer paragr￿ 10.7 FRS102 SORP. Sthb4uent [nea￿￿[E￿￿nI is as Fer paragraphs 11.17 to 11.19, FRS102 SORP. Yes" No" Nla. Bastc financial In8truments Yes. No. Nla. 2.4 ASSETS Tanglble fixed a88ets for Thèse ara capiklised 6fthw can I￿ ￿ fOrnK)re1￿ c￿e sEar. (x)st at knt use by charity Yes. Wa. Tlw are valued at CC6L The depTe(xthn raies and rnethc*ts are th$dO￿ ID rh)te 14. The chanty has 1ntsThJSb￿ f￿1 assets. thai j& ncTrm• assetsth* do not have ptyw.cal Substan￿ ixrt ate Klentrf•ble and are (a)ntr(4￿ tythe tharity through custlyty Yes. No" Intanglble flx¢d assets Nla. Yes. The charity has hentage assets. th* is. ￿C￿-M(￿e18ry￿trts hisioric, arbsto soenbfic. tech[¥￿(￿J￿￿1. gwhy5Kal ¢1 Èn¥irc¥wn￿l quaIrf￿ that are hdd and maintained princ4psIty for th*r contn"butK)n to kThyhWge and eJJNure. The depr￿a￿on s and metlvjjs uwj as disd0￿ in 16. Yes" No" Nl4" Hèrltsge as6ets Yes" Nla" Tlw ¥e valued at CL%t FrKed asset investments in quoted sha￿. tradwj aThl simibr Investm￿ are valued ai inits￿￿ at cost 8nd subwuenty attswva* ltsf maTkèt value) atthe year d. The same treatrftent is apKAia1 to unliskna investrnefits unless tsir Value canTr)t te measurerthe conversion. NIA WSthln th• Incorne it•ms atM)ve th# frAlowlng ilèms aye Tnatsrlal: {please disclose th¥ ft0￿re, amount and ary prloryeor amounts) NIA Where Sums orlginalty dentsmlnated In foreiyn cUrre￿Y have l)een included in Inctsm•, explain the basls on 7*hlch those sums have be￿ tr8nslated into stedlng lorthe currèncy In which th¢ accounts are drawn up WA 19 1710812025 CC17# IExceD Section C Notes to the accounts (contl Note 4 Analysis of receipts of govemment grants Thls year Last yoar Descrlption London Bour h of Camden JRS Grants from HMRC Government grant 1 Govemment grant 2 Government grant 3 Other Please pmvide details of any unfumilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other fonns of government assistsnce from which the charity has directty beneffted. 1710812025 CC17a (Excell 20 Section C Notes to the accounts (cont Note 6 Expenditure Endowm•nt funds Analysis of expendltmre Total funds Prfor yoar Expendlture on rai$lng funds: In¢urred seeking donations Incurred seeking legaues Incurred seeking grants Operab'ng membership schemes and social lotteries Staging fundraising events Fundraising agents Operating charty shops Operating a trading company undertaking non-charitable trading Advertising, markeb'ng, direct mail and ublici stsrt up costs incurred in generating new source of future income Database development costs other trading activities Investment management costs.. Portfolio mana ement Costs Cost of obtaining investmeni advice Investrnent administration costs Intellectual property li￿nG1ng costs Rent collection, propety repairs and maintenance charges Total expendlture on rdising funds Expenditure on charitable activities Staff costs Premisis costs 29,685 37,935 10.287 General Administration costs 283 650 6,468 Legal & Professional costs HAF Project costs Total expenditure on charitable activitEes 250 250 5.188 Separate materfal Item of expense Total Other Ca ital Costs-La Ca ital costs-Fumiture desks Office E ui ment re I8￿ments De reaation of Assets Total other expendlture 117 TOTAL EXPENDITURE 21 1710812025 CC17a IExr*l) Section C Notes to the accounts Nots 10 Details of certain types of expenditure Note 10.1 Fees for examination of the accounts Please pmvide details of the amount paid for any statutory external scrntiny of accounts and other services provided by your independent examiner. If nothing was paidplease enter il. in the appropriate Ix>x(es). This year Last year Independent examine￿5 fees Assurance services other than indep8ndent examination Tax advisory fees Other fees (for example". financial advice. consultancy. accountancy services) paid to the independent examiner 1710812025 CC17a (EX￿1) Section C Notes to the accounts Note 11 Paid *mpWe 28) 11.1 stsff Costs Thisy Lagtyear Salarlos and wag Soclal 5o¢urity Gosts P¢n$lon ¢osts Idéfin¢d contr*ukn p¢nslon plan) Oihorempknyee ben•fts 24.320 28,478 Please provide detaib of expendlbJwB on staff working forthe charlty whoso rxjntracts are with athd are paid by a related pgty please •nler Inje'in Ihe box pmvided. No qmployees rtcelved omwoyee beneffts lexdudlng wnpl p¢nsion ¢ostsl forthg r•portk* wiod ofmorethan£60mO NUfttt￿oI £60.000 to £69,999 £70.(￿ to £79.999 £80,OC4) to£89,999 £90.000 to £99,999 £100￿00 to £109.999 P￿a5• providÈthe totsl p•ul to key managenwit lincludes truste85 and Senior managerneny lor tholrservlcÈs to tho Gharty. For speGlfi¢ amounts patd to trustO85, See Note 28. 11.2 Av•rago *￿ad count in thDyear The parts ofthe chaffty in whKh tho ¢Mnploy885 worft Th15 year Number fundrais*¥* Chaiitsbl&Acti¥i G<>vtrrnanGe Oth 11J Ex*ratia p￿ents to emphjyees and Othors lexcludlw Plgase explain th* natsye ofthe Pleas• $tatsthe18gal au#w*rf LV reason formaking the payment P*ase slate the amourhtr)f the paymBni lotvaluo of any Yrdlvtr of a r4htto an set) 11.4 Redundaney paym* Total an￿￿nI of paym8rt Th? natur• of the payThntl¢ash, assot The •xteDtof r•dundancy fur￿1ng •t the balan¢8 51wetdats Pleaso slateth• a¢counting pollGy k)r Any r8dundancy ortanth poyments 171CQf202S CC178 IExeA) Section C Notes to the accounts (cont Nots 14 Tangible fixed assets Please complete this note If the charity has any tangible fixed assets 14.1 Cost or valuation Freehold land & buildings Other land & buildings Plant, machinery and motor vehlcles Fixtures, fittings and equlpment Totsl At the beginning of the year Additions 6,062 Revaluations Disposals Transfers . At end of the year 14.2 Depreciation and Impairnients -Basis SLorRB SLorRB SLorRB SLorRB SLorRB Straight Line ( SL") or Reducing Balance ("RB") Rate 150 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 CC17a (Excel) 24 1710812025 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 This year Last year Amounts falling due after more than one 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 20.2 Deferred income Please complete this note rf the charity has deferred income. Please ex lain the reasons wh income is deferred. Movement In deferred income account This year Last year Balance at the stsrt of the reporting perlod Amounts added in current perlod Amounts released to income from previous periods Balance at the end of the reporting period CC17a (EX￿1) 25 1710812025 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 term deposits Cash at bank and on hand Other Total CC17a (EX￿1) 26 1710812025