## **Bournemouth-Poole Orthodox ChrisAan FoundaAon**
(A company limited by guarantee)
Trustees' annual report (including Directors' report) for the period from 02/12/2022 to 01/12/2023
## **Charity number** : 1140071
**Company number** : 7407807
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## **Report of the Directors for the year ending 1 December 2023**
statements of the charity for the year ending 1st December 2023, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.
Memorandum and ArJcles of AssociaJon, and AccounJng and ReporJng by ChariJes: Statement of Recommended PracJce applicable to chariJes preparing their accounts in accordance with the Financial ReporJng Standard for Smaller EnJJes.
## **Aim and purposes**
St. Dunstan's Parish Council and the Directors of the FoundaJon have the responsibility for providing a place of worship for an Orthodox ChrisJan parish, helping to integrate Orthodox ChrisJans from abroad into BriJsh society, and promoJng the mission of the Church, which is pastoral, evangelisJc, social, and ecumenical. The PC and the FoundaJon raise funds for these aims.
of the Church, an ecclesiasJcal building of naJonal and internaJonal architectural and arJsJc merit, and for raising funds for its repairs.
## **ObjecAves and AcAviAes**
The FoundaJon is commiWed to enabling as many people as possible to worship at our church and to become part of our parish community at St. Dunstan.
The vision that shapes our annual acJviJes remains the promoJon of worship throughout the parish. Our services and worship put faith into pracJce through prayer, scripture, and sacrament. In shaping our objecJves for the year and planning our acJviJes, the Directors have considered the Commission's guidance on public benefit and, in parJcular, the specific guidance on chariJes for the advancement of religion. In parJcular, we try to enable ordinary people to live out their faith as part of our parish community through:
- Worship and prayer; learning about the Gospel;
- The ‘Followers’ programme (since September 2017), an R.E. programme for children, developed by the Archdiocese;
- Provision of pastoral care for people living and/or working in the parish and beyond;
- Missionary and outreach work.
## **Worship and Prayer**
over the course of the year that our community find both beneficial and spiritually fulfilling.
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For example, Thursday’s extended catechism and Saturday's evening prayers provide a quiet, inJmate, and reflecJve environment for worship and instrucJon. OpportuniJes are provided for people to engage in more outgoing worship such as pilgrimages to sacred places.
years of the pandemic, we have once again successfully welcomed more families into our parish.
Although average Sunday aWendance rose from 128 compared to 140 the previous year, during 2022 the number of bapJsms (33) and chrismaJons of catechumens who had been bapJsed in other denominaJons (3) remained stable. We also were happy to celebrate 4 weddings and 1 funeral. The trend is stable in 2024.
The Directors of the FoundaJon are pleased to be able to report that the rota established for the priests and servers is conJnuing to funcJon well.
All are welcome to aWend our regular Sunday service, the Divine Liturgy, which is preceded by Orthros (MaJns), and followed by an ‘Agape’, during which we all together have coffee, tea, and some food, when lockdown restricJons permit.
## **Deanery Synod**
The AnJochian Orthodox ChrisJan Archdiocese of the BriJsh Isles and Ireland, which governs our parish, is structured differently from Anglican dioceses: there is no Deanery Synod. Our Archdiocese is structured as a charity company. The FoundaJon contributes to the funding of the Archdiocese, aiming to contribute at least 15% of its ordinary parish income. The Archdiocese directs the clergy in spiritual and other maWers. The AnJochian Metropolitan of the BriJsh Isles and Ireland has a seat in the Synod of the AnJochian Patriarchate.
## **Pastoral Care**
The Church Hall is kept in an impeccable condiJon, and the environment meets the stringent health and safety requirements and allows us to conJnue to provide the premises to local clubs and groups.
Normally, during the week, various local community organisaJons, including two local community choirs, as well as some chariJes, social clubs and local acJvity groups for children and people with developmental difficulJes, use the hall at subsidised rates. The rent of the Hall has in other years been a substanJal part of our income, enabling us to maintain the Church of St. Dunstan. However, ager March 2020, this income dropped to zero, puing great strain on our finances. During 2021 this situaJon did not improve, many parJcipants sJll being too scared to return to their normal acJviJes. The situaJon is now once again improving.
Our parish newsleWer 'The Narthex' is distributed on a bi-monthly basis to all parishioners on the Church Electoral Roll and is available at the Church entrance. ‘The Narthex' keeps our parishioners informed on the important maWers affecJng our Church and arJcles wriWen by our Reverend Fr. Chrysostom which help to develop our knowledge of and trust in Christ.
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## **Ecumenical RelaAonship**
The Archdiocese is a member of Churches Together in England.
Following the Swanwick DeclaraJon in 1987, Churches Together in England commiWed themselves:
- to seek a deepening of their communion with Christ, and with one another, in the Church, which is His body, and
- world to the glory of God, Father, Son and Holy Spirit.
## **Fundraising acAviAes**
During the year, the FoundaJon aims to organise various fundraising acJviJes, including concerts. The lockdowns however prevented this acJvity for most of the last two years, puing further strain on the income of the parish and of the FoundaJon. This situaJon remained the same during 2022.
## **Financial Review**
The Bournemouth-Poole Orthodox ChrisJan FoundaJon (BPOCF) is enJrely reliant on income from donaJons by St. Dunstan's Church congregaJon and on income received from Church Hall rental.
income from Hall rental. Restricted income represents £380 raised by donaJons. These amounts were allocated to the designated fund set up for parJal Church RestoraJon, thus parJally fulfilling the aims and purposes of BPOCF regarding to our Grade II* listed building of historical and architectural importance. A detailed descripJon can be found in the financial statements.
One of the main parts of our income of £42,648 has been received through the donaJons from both 'congregaJon' as well as from the public visiJng the Church including 'one off gigs'. The sales of candles or rather voluntary contribuJons being net of the candle cost produced an addiJonal income of £3,113. The sales of other, largely donated goods, including icons, prayer ropes, bapJsmal and other crosses, incense, and blessed oil, as well as prayer books, produced a further addiJonal income of £5,682.
Finally, the major addiJon to our income and well-being came from subsidised rents of the Hall to the local organisaJons, and local community groups, which in total produced an income of £1,245.
The net result ager all general expenses named in the Statement of Financial AcJviJes Report were seWled surplus of £2,392 for unrestricted fund, and expenses of £5001 for restricted
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fund. The total expenditure was £2,609 in comparison with a surplus of £12,735 for the previous financial year.
Reserves’ policy
It is BPOCF policy to maintain a balance on unrestricted funds, which equates to at least three months unrestricted payments, equivalent to £7,500, to cover emergencies that may arise from Jme to Jme.
## **Volunteers**
We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In parJcular, we want to menJon Elena and ValenJn Fita, who have contributed so much to the maintenance and repairs of the church, James Bailey, who, together with some of the younger volunteers, takes such good care of the grounds surrounding the car park, and all the other members of the BPOCF for their valuable contribuJon to our place of worship and for keeping the Church running. During the first half of this year, a group of younger volunteers joined acJve councillors.
## **Structure, governance, and management**
## **Governing Document**
Bournemouth-Poole Orthodox ChrisJan FoundaJon (BPOCF) is a company limited by guarantee and has no share capital.
It is governed by its Memorandum and ArJcles of AssociaJon dated 14 October 2010, revised in May 2016. It is registered as a charity with the Charity Commission.
The liability of each member in the event of winding-up is limited to £1. Anyone over the age of 18 can become a member of the Company.
## **Appointment of Parish Council members**
As set out in the ArJcles of AssociaJon those members of the charitable company who are on the electoral roll of the church elect the Parish Council members. All those who aWend our services being members of the congregaJon are encouraged to register on the Electoral Roll and stand for elecJon to the Parish Council. The members elect Directors of the FoundaJon from among their ranks.
The Directors and Parish Council members are responsible for making decisions on all maWers of general concern and importance to the parish, including deciding on how the funds of the BPOCF are to be spent.
The full Board of the BPOCF met 2 Jmes during the year with an average level of aWendance of 90%. Given its wide responsibiliJes, the BPOCF has a number of commiWees each dealing with a parJcular aspect of parish life. These commiWees, which include worship, mission, and finance, are all responsible to the BPOCF Board and report back to it regularly.
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## **Directors and Parish Council members inducAon and training**
New members of the Parish Council and Directors undergo an orientaJon day to brief them on their legal obligaJon under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and ArJcles of AssociaJon, the commiWee and decision-making processes, the plans and recent performance of the charity. Members and Directors are encouraged to aWend appropriate external training events where these will facilitate the undertaking of their role. OrganisaJon
The board of Directors administers the charity. The board normally meets six Jmes during the year, and there are sub-commiWees covering other aspects of parish life. A non-execuJve manager is appointed by the trustees to oversee the management of the day-to-day operaJons of the charity. During 2023, some meeJngs were in the form of telephone conference calls.
the financial records of the FoundaJon and Parish. It was deemed beWer to engage an independent accountant, as having this administered by a volunteer was puing too large a burden on them.
## **Safeguarding**
All clergy and parishioners interacJng with children and vulnerable persons have undergone a DBS check. The Parish fully subscribes to the Archdiocesan Safeguarding Policy. Related parJes’ transacJons
charity. Any connecJon between a Director and contractors/suppliers must be disclosed to the board of Directors. During 2022, one company owned by parishioners was engaged for work ager a call for tender.
## **Risk management**
The board has a risk management strategy, which comprises:
- An annual review of the principal risks and uncertainJes that the charity face;
- The establishment of policies, systems, and procedures to miJgate those risks idenJfied in the annual review; and
- The implementaJon of procedures designed to minimise or manage any potenJal impact on the charity should those risks materialise.
Furthermore, a full risk assessment is undertaken at the request of the insurance company every year. This assessment is available for consultaJon at the Church.
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A Maintenance Plan is in place and is available at the Church. Technical items such as heaJng and electricity are regularly inspected and maintained, with the resulJng cerJficates kept in
##
The directors of the BPOCF are responsible for preparing a Directors' annual report and financial statements in accordance with applicable law and AccounJng Standards.
which give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and applicaJon of those resources, including the income and expenditure for that period.
- select suitable accounJng policies and then apply them consistently;
- observe the methods and principles in the ChariJes SORP;
- make judgements and esJmates that are reasonable and prudent;
- state whether applicable accounJng standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- to presume that the charity will conJnue.
The trustees are responsible for keeping proper accounJng records that disclose with reasonable accuracy at any Jme the financial posiJon of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevenJon and detecJon of fraud and other irregulariJes.
## **AdministraAve informaAon**
**Charity number** : 1140071 **Company number** : 7407807 **Registered Office** : 42 Coventry Close, Wimborne, Dorset, BH21 3UP **Principal address** : St Dunstan's Orthodox Church, 94a Bournemouth Road Poole, BH14 9HY
## **Name and addresses of advisers**
**Solicitors** : Coles Miller LLP, 44/46 Parkstone Road, Poole, BH15 2PG **Bankers** : Lloyds Bank **Bookkeeper** : RS Bookkeeping SoluJons Ltd 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ
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## **Directors**
Rev. C. MacDonnell (Honorary Director and Chairman) Dr G. Méal Mr M. Ambrose Mr G. Kyprianou
## **Chairman and Spiritual director** :
Rev. Charles Leonard Chrysostom MacDonnell Address: 42 Coventry Close, Wimborne, Dorset, BH21 3UP
## **DeclaraAons**
The company has taken advantage of the small companies’ exempJon in preparing the report above.
The Directors declare that they have approved the annual report (including the Directors’ report) above.
## **Signed on behalf of the charity by its Trustees/Directors**
**Signatures** :
**Full Names** : Mark Ambrose Gilbert Méal
**Date** : 30 September 2024
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|**Bournemouth-Poole Orthodox**
**Christian Foundation**|**Bournemouth-Poole Orthodox**
**Christian Foundation**|CharityNo|**1140071**|**1140071**|**CC17**|
|---|---|---|---|---|---|
|||CompanyNo|**7407807**|||
|Annual accounts for theperiod||||||
|Period start date|**02/12/2022**|**To**|Period end date|**01/12/2023**||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Total funds brought forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Charitable activities
Separate material expense item
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for the**
**reporting period**
Raising funds
Other Management costs
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Separate material item of income
Other|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||42,268|380|-|42,648|39,545|
||14,669|-|-|14,669|13,650|
||1,245|-|-|1,245|2,355|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||58,182|380|-|58,562|55,550|
|||||||
||5,794|5,009|-|10,803|3,884|
||49,996|372|-|50,368|38,931|
|||||||
||-|-|-|-|-|
||55,790|5,381|-|61,171|42,815|
|||||||
||2,392|5,001
-|-|2,609
-|12,735|
||-|-|-|-|-|
||2,392|5,001
-|-|2,609
-|12,735|
||-|-|-|-|-|
||2,392|5,001
-|-|2,609
-|12,735|
||-|-|-|-||
||4,860
-|4,860|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||2,468
-|141
-|-|2,609
-|12,735|
|||||||
||17,664|186,212|-|203,876|191,141|
||15,196|186,071|-|201,267|203,876|
||**Bournemouth-Poole**
**Orthodox Christian**|**Bournemouth-Poole**
**Orthodox Christian**|**Bournemouth-Poole**
**Orthodox Christian**|Charity No|**1140071**|**1140071**|
|---|---|---|---|---|---|---|
|||||Company No|
**7407807**||
|**Section B Balance sheet**|||||||
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due**
**within one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22||**Unrestricte**
**d funds**
**£**
F01|**Restricted**
**income funds**
**£**
F02|**Endowment**
**funds**
**Total this year**
**£**
**£**
F03
F04||**Total last year**
**£**
F05|
|||-|-|-|-|-|
|||4,196|14,625,662|-|14,629,858|14,627,858|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||4,196|14,625,662|-|14,629,858|14,627,858|
||||||||
|||-|-|-|-|-|
|||7,673|-|-|7,673|7,071|
|||-|-|-|-|-|
|||9,714|34|-|9,748|17,279|
|||17,387|34|-|17,421|24,350|
||||||||
|||480|-|-|480|300|
||||||||
|||16,907|34|-|16,941|24,050|
||||||||
|||21,103|14,625,696|**-**|14,646,799|14,651,908|
||||||||
|||55,292|-|-|55,292|57,792|
|||-|-|-|-|-|
||||||||
|||- 34,189|14,625,696|-|14,591,507|14,594,116|
||||||||
|||-|||-|-|
||||186,071|-|186,071|186,212|
|||15,196|14,390,240||15,196|17,664|
||||||14,390,240|14,390,240|
||||||||
|||15,196|14,576,311|-|14,591,507|14,594,116|
|||||-||-|
_**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 small companies regime and in accordance with FRS102 SORP.**_
|Signature of director authenticating accounts being sent to
Companies House
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||**Gilbert Meal**|**29/09/2024**|
||**Georghios Kyprianou**|**29/09/2024**|
||||
||
Signature|Date
dd/mm/yyyy|
||**Gilbert Meal, Georghios Kyprianou**|**29/09/2024**|
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## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* ü 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
_**N/A**_
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|Yes*
No*|ü|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
||ü|||
|**_Please disclose:_**||||
|**_(i) the nature of the change in accounting policy;_**||||
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**||||
|||||
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_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
_**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
|No materialprioryear error have been identified in the reporting period(3.47 FRS102 SORP).|No materialprioryear error have been identified in the reporting period(3.47 FRS102 SORP).|No materialprioryear error have been identified in the reporting period(3.47 FRS102 SORP).|
|---|---|---|
|Yes*|ü||
|No*|ü|* -Tick as appropriate|
|**_Please disclose:_**|||
_**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
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**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 N/A accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **End of Start of period 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**
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
|**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 of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|
|**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).|
||In the case of performance related grants, income must only be recognised to the extent|
||that the charity has provided the specified goods or services as entitlement to the grant|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|
||Legacies are included in the SOFA when receipt is probable, that is, when there has been|
|**Legacies**|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.|
|**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 donations**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|
|**and gifts**|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**|This is only included in the SoFA once the charity has provided the related goods or|
|**performance related grants**|services or met the performance related conditions.|
|**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 of any stock of goods donated for distribution to beneficiaries is deemed to be the|
||fair value of those gifts at the time of their receipt and they are recognised on receipt. In|
||the reporting period in which the stocks are distributed, they are recognised as an expense|
||at the carrying amount of the stocks at distribution.|
||Donated goods for resale are measured at fair value on initial recognition, which is the|
||expected proceeds from sale less the expected costs of sale, and recognised in 'Income|
||from other trading activities' with the corresponding stock recognised in the balance sheet.|
||On its sale the value of stock is charged against 'Income from other trading activities' and|
||the proceeds from sale are also recognised as 'Income from other trading activities'.|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets and|
||included in the SoFA as incoming resources when receivable.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations when|
||receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of the|
|**facilities**|gift to the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income|
||with an equivalent amount recognised as an expense under the appropriate heading in the|
||SOFA.|
|**Support costs**|The charity has incurred expenditure on support costs.|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be|
|**royalties and dividends**|measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and|
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
CC17 FRS 102 SORP
30/09/2024
6
## **subscriptions**
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
**Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria **claims** are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and any **losses** gain or loss resulting from revaluing investments to market value at the end of the year.
## **2.3 EXPENDITURE AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or constructive **Liability recognition** obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
**Governance and support** Support costs have been allocated between governance costs and other support. **costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**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 recipient of the 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 recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period.
**Deferred income** No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts
A liability is measured on recognition at its historical cost and then subsequently measured **Provisions for liabilities** at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph **Basic financial instruments** 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
## **2.4 ASSETS**
**Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity**
They are valued at cost.
|ü|ü|ü|
|---|---|---|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
||||
||||
|Yes*
No*
N/a*|||
|ü|ü|ü|
The depreciation rates and methods used are disclosed in note 14.
## **Intangible fixed assets**
## **Heritage assets**
## **Investments**
**Stocks and work in progress**
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15.
They are valued at cost.
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.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
CC17 FRS 102 SORP
30/09/2024
7
## **Debtors**
## **Current asset investments**
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
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 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 cash equivalents with a maturity date less than one year. These include cash on 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.
They are valued at fair value except where they qualify as basic financial instruments.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
|Yes*
No*
N/a*|||
|ü|ü|ü|
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
30/09/2024
8
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Income**||||||
|---|---|---|---|---|---|---|
|Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other(Tax recovered)
**Total**
Hall Rent
Other
**Total**
Other (Events, Sales of Books & Candles)
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**Analysis of income**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**TOTAL INCOME**|**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Donations andgifts|35,146|45|-|35,191|33,522|
||Gift Aid|7,122|15|-|7,137|5,898|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|320|-|320|125|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other(Tax recovered)|-|-|-|-|-|
||**Total**|42,268|380|-|42,648|39,545|
||||||||
||Hall Rent|1,245|-|-|1,245|2,355|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|1,245|-|-|1,245|2,355|
||||||||
||Other (Events, Sales of Books & Candles)|14,669|-|-|14,669|13,650|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|14,669|-|-|14,669|13,650|
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||58,182|380|-|58,562|55,550|
||||||||
|**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 prior**
**period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year amounts)**|||||||
||||||||
|**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).**|||||||
CC17a (Excel)
30/09/2024
9
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**Description**|**Description**|**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**This year**
**Last year**||-|
|||||
||**This year**
**Last year**|||
|||||
CC17a (Excel)
30/09/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**This year**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Last year**||
|**Please provide details of the accounting**
**policy for the recognition and valuation**
**of donated goods, facilities and**
**services.**||||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
30/09/2024
11
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Note 6 Expenditure**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**||||||||
|
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|832|-|-|832|529|-|-|529|
|Start up costs incurred in generating new source
of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|5,794|-|-|5,794|3,884|-|-|3,884|
|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|-|-|-|-|-|-|-|-|
|Renovation management cost|-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|6,626|-|-|6,626|4,413|-|-|4,413|
|**Expenditure on charitable activities:**|||||||||
|Church activity costs|14,366|-|-|14,366|12,758|-|-|12,758|
|Hall costs|42|-|-|42|87|-|-|87|
|Other Church costs|34,756|72|-|34,828|24,685|872|-|25,557|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable activities**|49,164|72|-|49,236|37,530|872|-|38,402|
|**Separate material item of expense**|||||||||
|Renovation Costs including Capitalised|-|5,009|-|5,009|-|-|-|-|
|Rnovation management cost|-|-|-|-|-|-|-|-|
|Repairs and Maintenance|-|300|-|300|-|-|-|-|
|
**Total**|-|5,309|-|5,309|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||55,790|5,381|-|61,171|41,943|872|-|42,815|
CC17a (Excel)
30/09/2024
12
## **Other information:**
**Analysis of expenditure on charitable activities**
||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
**This year: Where sums originally denominated in foreign currency have been included in expenditure, 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 expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
30/09/2024
13
## **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**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
30/09/2024
14
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**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**|**Balance held at period end**|
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
30/09/2024
15
**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.**_
CC17a (Excel)
30/09/2024
16
## **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).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||2,956|2,491|
CC17a (Excel)
30/09/2024
17
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
**This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**Thisyear**|**Lastyear**|
|**£60,000 to £69,999**|-|-|
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management personnel**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
CC17a (Excel)
30/09/2024
18
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|-|-|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|-|-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)**
_**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the payment**
**Please state the legal authority or reason**
**for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||||
||**This year**||
||**Last year**||
|**Please state the amount of the payment (or value of any waiver of a**
**right to an asset)**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
CC17a (Excel)
30/09/2024
19
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or termination**
**payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||||
||||
CC17a (Excel)
30/09/2024
20
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and between**
**restricted and unrestricted funds.**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
## _**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 multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
30/09/2024
21
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activity orproject1|||**£**|**£**|
||-|-|-|**-**|
|Activity orproject2|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity orproject4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**|
|||-|
|||-|
CC17a (Excel)
30/09/2024
22
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activity orproject1|-|-|-|-|
|Activity orproject2|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity orproject4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|**13.4 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**|
||||-|
||||-|
CC17a (Excel)
30/09/2024
23
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**Freehold land &**
**buildings**
**Other land & buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the
year
14,259,812 - - 368,046 14,627,858
Additions
- - - 2,000 2,000
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
14,259,812 - - 370,046 14,629,858
****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
- - - - -
Net book value at the
beginning of the year
14,259,812 - - 368,046 14,627,858
Net book value at the
end of the year
14,259,812 - - 370,046 14,629,858
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land & buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||14,259,812|-|-|368,046|14,627,858|
||-|-|-|2,000|2,000|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||14,259,812|-|-|370,046|14,629,858|
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||14,259,812|-|-|368,046|14,627,858|
||14,259,812|-|-|370,046|14,629,858|
CC17a (Excel)
30/09/2024
24
## **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:**_
_**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.**_
## **This year Last year - -**
## **14.6 Other disclosures**
|**_(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._**
**_(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._**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||||
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate_
CC17a (Excel)
30/09/2024
25
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
CC17a (Excel)
30/09/2024
26
## **15.5 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.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which_**
**_a charge for amortisation of intangible assets is_**
**_included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and any_**
**_remaining amortisation period._**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(i) If your intangible asset was acquired by way of_**
**_grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has restricted_**
**_title or that are pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_the effective date of the revaluation_**
**15.7 Other disclosures**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
30/09/2024
27
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
**This year Last year**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
30/09/2024
28
## **16.5 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.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on the**
**balance sheet.**
**(ii) Describe the significance and nature**
**of heritage assets.**
**(iii) Disclose information that is helpful**
**in assessing the value of heritage**
**assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
30/09/2024
29
## **16.9 Five year summary of heritage assets transactions**
||**2022**|**2021**|**2020**|**2019**|**2018**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
30/09/2024
30
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of period
**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
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year
***Please specify additions resulting from**
**through business combinations, if any.**|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||**acquisitions**||||||
||||||||
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**
**Listed investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Total**
**Social investments**
**Other investments**|**Fair value at year end**
**£**
-
-
-
-
-
-
**Cost less impairment**
**£**
-
- -
-|**Fair value at year end**
**£**
-
-
-
-
-
-
**Cost less impairment**
**£**
-
- -
-|**Fair value at year end**
**£**
-
-
-
-
-
-
**Cost less impairment**
**£**
-
- -
-|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
||-
- -
- -
-
**Cost less impairment**
**£**
**£**
- -
- -
**Fair value at year end**
-
- -|||
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
## **17.3 If your charity holds investment properties, please complete the following note:**
**This year Last year**
CC17a (Excel)
30/09/2024
31
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**17.5 Guarantees**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Please provide details and amount of any guarantee made to or on**
**behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
**Other investments**
**Total**
**Investment properties**
**Social investments**|**This year**|**Last year**|**Last year**|
|---|---|---|---|
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||**Thisyear**||**Lastyear**|
|||||
|||||
|||||
CC17a (Excel)
30/09/2024
32
## **17.6 Concessionary loans**
|**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.**
**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.**
**Amounts receivable after more than 1 year**
**For all investments measured at fair value, the basis**
**for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**For all investments measured at fair value, the basis**
**for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**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.**
**Amounts receivable within 1 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**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
CC17a (Excel)
30/09/2024
33
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
_**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**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_**
- - - - -
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Last year**
**£**
**£**
**This year**
**Stock**
**Donated goods**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||909.0|208.0|
||6,863.0|6,863.0|
||7,772.0|7,071.0|
## _**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)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**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**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||480|300|55,292|57,792|
||480|300|55,292|57,792|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please complete this note if the charity has deferred income._**|**_ed income._**|||
|---|---|---|---|
|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**This year**|**This year**|**Last year**||
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
**----- Start of picture text -----**
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
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).
**----- End of picture text -----**
**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.**
CC17a (Excel)
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## **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.**
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**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **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**
|**Last year**||
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent 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**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
**This year Last year**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||9,748|17,278|
||-|-|
||9,748|17,278|
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|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|
|**Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a**
**loss due to a debtor not paying what is owed)**
**, liquidity risk (the risk of not being able to**
**meet short term financial demands) and**
**market risk (the risk that the value of an**
**investment will fall due to changes in the**
**market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors, investments**
**(see section 11, FRS 102 SORP)) measured at**
**fair value through the SoFA that is attributable**
**to changes in credit risk.**
**This year**
**Last year**|||
||||
||||
||
||
CC17a (Excel)
30/09/2024
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## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect of**
**the event or a statement that such an**
**estimate cannot be made**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
30/09/2024
42
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (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**
**£**|
|---|---|---|---|---|---|---|---|---|
|Unrestricted|U|Operational Funds|17,664|58,182|-55,790|-4,860|-|15,196|
|Restricted funds for the Church
renovation|R|Church Renovation Funds|112,029|380|-5,381|4,860|-|111,888|
|Capitalisation of Church renovation
expenses|R|Church Renovation Funds|74,183|-|-|-|-|74,183|
|Revaluation Asset|R|Building and inventory|14,390,240|-|-|-|-|14,390,240|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||14,594,116|58,562|- 61,171|-|-|14,591,507|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
ü
ü|||||
|||||ü|ü||||
_**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).**_
CC17a (Excel)
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43
**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**
**£**|
|---|---|---|---|---|---|---|---|---|
|Unrestricted|U|Operational Funds|3,752|55,305|-41,943|550|-|17,664|
|Restricted funds for the Church
renovation|R|Church Renovation Funds|113,206|245|-872|-550|-|112,029|
|Capitalisation of Church renovation
expenses|R|Church Renovation Funds|74,183|-|-|-|-|74,183|
|Revaluation Asset|R|Building and inventory|14,390,240|-|-|-|-|14,390,240|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||14,581,381|55,550|- 42,815|-|-|14,594,116|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
ü
ü|||||
|||||ü|ü||||
CC17a (Excel)
30/09/2024
44
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|Accumulation of funds for the Church|4,860|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||4,860|
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|Accumulation of funds for the Church|550|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||550|
## **27.4 Designated funds**
## **This year**
|**Thisyear**
**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
## **Last year**
|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
30/09/2024
45
## **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)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**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.**_
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## **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)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_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._**
**_Please give details of why remuneration or other employment_**
**_benefits were paid._**|||||||
||||||||
||||||||
||||||||
||||||||
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other Honorarium Assistant Priest Allowance**|||
|**Other Alter / Printing / Postatge / Stationery**|||
|**TOTAL**|-|-|
CC17a (Excel)
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**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.**_
## **This year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_FALSE_**|**_FALSE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee or**
**related party**|**Relationship to**
**charity**|
**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts at**
**period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|Sevastian Zicu|Clergy|Loan|550|550|-||-|
|G Gale|Clergy|Loan|580|580|-||-|
|Fr FilipLommaert|Clergy|Loan|1,200|1,200|-||-|
||||||-||-|
_**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.**_
## **Last year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_FALSE_**|**_FALSE_**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Name of the trustee or**
**related party**|**Relationship to**
**charity**|
**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts at**
**period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|Sevastian Zicu|Clergy|Loan|550|550|-||-|
|G Gale|Clergy|Loan|580|580|-||-|
|Fr FilipLommaert|Clergy|Loan|1,200|1,200|-||-|
||||-|-|-||-|
_**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.**_
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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**Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name **members of** Bournemouth-Poole Orthodox Christian Foundation **On accounts for the year** 01/12/2023 **Charity no** 1140071 **ended (if any) Set out on pages** 1-2 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **01 / 12 / 2023** .
**Responsibilities and** As the charity trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with 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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the 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.
**Signed:** R Salkauskiene **Name:** Raminta Salkauskiene BSc (Hons) MIAB **Relevant professional** IAB 229792 **qualification(s) or body** Institute of Accountants and Bookkeepers **(if any):** 7 Creech Road **Address:** Poole BH12 2NB
**Date:** 19/09/2024
1
**IER**
**Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here details of any items that the examiner wishes to disclose** .
2
**IER**