## **Trustees’ Annual Report for the period** **From 1[st] April 2022 Period start date To 31[st] March 2023 Period end date Charity name: Freddie Farmer Foundation** ## **Charity registration number: 1140588** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To promote the physical and mental health of
sufferers of cerebral palsy and related
disabilities in the United Kingdom through the
provision of financial assistance, support,
education andpractical advice.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The charity has established and equipped a
treatment centre for the treatment of children
with cerebral palsy and related disabilities, and
provides grant funding to its subsidiary to
provide specialist physiotherapy services in the
centre.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have complied with their duty to
have due regard to the public benefit guidance
issued by The Charity Commission in deciding
what activities the charity undertakes.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|The charity makes grants solely to its
subsidiary to operate the physiotherapy
centre.| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|Due to the nature of the work undertaken with
vulnerable children in the physiotherapy
centre, it is not appropriate to use volunteers
in the centre. However the charity is well
supported and depends on numerous
volunteers for organising fundraising events.
The trustees are very grateful to these| volunteers, and would like to thank all those who have raised funds for the charity. Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The charity has achieved its initial objective of
establishing a treatment centre for children
suffering from cerebral palsy and related
disabilities, and recently added a small bedsit
for use by families who have travelled large
distances for treatments. The trustees ongoing
objective is to continue raising funds to meet
ongoing running costs and for new equipment
to enhance the treatments available, and
improve outcomes for the children. During the
year the physiotherapy centre was fully open,
but has still to reach the levels of activity prior
to coronavirus restrictions. Donations have
recovered as fundraising has restarted in
earnest, and the trustees are pleased to have
achieved a small surplus for the year.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|The lifting of coronavirus restrictions has
allowed the Charity’s usual programme of
events to resume, and allowed our many
supporters who run marathons and undertake
other sponsored activities to resume these
activities. Other charitable bodies that are
normally an invaluable source of funding, who
also suffered from the restrictions on their own
fundraising activities, have also resumed
fundraising, and this has led to a welcome
increase in grants and donations in the year.
The charity also receives numerous donations
from individuals and local businesses, which
despite their own difficulties largely
maintained their support during the last couple
of years. Our supporters are too numerous to
mention individually, but all donations are
gratefully received and put to good use in
providing treatments in the physiotherapy
centre.| Para 1.41 ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity has net assets of £586,456 at
the year end, which includes Bank
Balances of £102,705.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The trustees’ reserves policy is to hold
sufficient cash reserves to operate the
charity for a 12 month period. The trustees
are of the opinion that the current
operational cash requirement is
approximately £125,000 per annum.
Coronavirus has obviously impacted the
charity finances, and the trustees have had
to utilise reserves to see the charity through
the lockdown and restart activities. The
trustees are now looking to rebuild reserves
to meet their policy objective as conditions
improve.| |Amount of reserves held|Para 1.22|£586,456, of which £102,705 are cash
reserves.| |Reasons for holding zero
reserves|Para 1.22|N/A| |Details of fund materially in
deficit|Para 1.24|N/A| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|None.| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The activities of our volunteers are too
numerous to go through individually, but
include sponsored runs, golf days, bike rides,
and charity fun days. The charity is also again
running its usual programme of fundraising
events, which continue to be well supported.
The trustees are grateful to have been
supported by other charitable organisations,
and significant donations in the year are noted
in the accounts for the year. The charity has
continued to receive support from numerous
local businesses and organisations, who have
raised awareness of the charity and its
activities, in addition to generously donating
money and providing sponsorship. The trustees
would like to thank everyone who has raised
moneyand donated to the charityin theyear.| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |---|---|---| |A description of the principal
risks facing the charity|Para 1.46|The charity provides physiotherapy
treatments to disabled children, which
carries a risk. This risk has been mitigated
by the use of professionally qualified
physiotherapists, insurance, and operating
the physiotherapy centre in a separate
subsidiary limited company.| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document|Para 1.25|Trust Deed| |How is the charity
constituted?|Para 1.25|Trust Deed| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Appointment by Existing Trustees| **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The charity has a subsidiary Freddie
Farmer Physiotherapy Centre Ltd, which
operates the physiotherapy centre,
employs the physiotherapists and support
staff, and which is supported by the charity
by way of grants to cover expenditure not
covered by contributions made by clients
for treatments.| |Relationship with any
related parties|Para 1.51|| |---|---|---| |Other||| ## **Reference and Administrative details** |Charity name|Freddie Farmer Foundation| |---|---| |Other name the charity uses|| |Registered charity number|1140588| |Charity’s principal address|The Freddie Farmer Physiotherapy Centre
Unit 2 Invicta Works
Elliot Road
Bromley BR2 9NT| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (if**
**any)**| |---|---|---|---|---| ||Mr. Michael Ash|Treasurer||| ||Ms. Deanne Catchesides|||| ||Mr. Daniel Catchesides|||| ||Mr. Dean Farmer|||| ||Mr. Terry McMillan|||| ||Mrs. Sheron McMillan|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved ## **Director name** Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole**
**year**|| |---|---|---| |Mr. Michael Ash||| |Ms. Deanne Catchesides||| |Mr. Daniel Catchesides||| |Mr. Dean Farmer||| |||| |||| ## **Funds held as custodian trustees on behalf of others** Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** On 20[th] July 2023 the trustees welcomed three new trustees to the charity, who have been valued supporters of the charity over a number of years. The new trustees are Robert Doubtfire, Stephen Dowling and Diane Spicer. J)IlLH￿£& As fMNÈ J71011 Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner s Report Report to tho trusteesl members of Freddie Farmer Foundatton On accounts for the y•ar ended 31* March 2023 Charity no {if any) 1140588 Set out on pages 1 to 41 ofthe Annual knunts plus Trustees, Annual Report. Respectlve responsibilities of trusteas and examlnor The charitys trustees are ￿SPonSible for the preparation of the accounts. The charity's trustees consider that an audtl is not required for this year under section 144 of the Charities Act 2011 (Yhe Charities Acr) and that an independént examination is needed. l am qualtfied to undertake tr examination by being a qualffied member of the ICAEW. It is my responsibility to: examine the aCcO￿ts under sectron 145 of the Charities Ad. to follow the procedures laid down in the general Directions given by the Chanty Commission (urKler section 145(51(b) of the Charities Act, and to state whether parti￿lar matters have come to my attention. Basis of Independent My examinatk)n VMS carried out in acc<)rdan¢e *ryth gèneral Directions given examinerfs statement by the Charity Commission. An examination indudes a reV￿W of the accounting reGords kept by the charrty and a comparison of the accounts esented with those records. It also includes consideration of any unusual items or disclosures in the aCc￿Unt$, and seeking explanations from the trustees conoming any such matters. The procedures undertaken do not ￿￿0vide all the ebllden￿ that would be wuired in an audit, and Consequentty no opinion is given as to whether the accounts present a Irue arKI fairf view and the report is limrted to those matters 8et out in the statement below. Independ•nt In Gonnec*on with my examination. no matter has come to my attention examinerfs statement 1. which gives me reasonable cause to believe that in, any material respe¢( the requirements: to keep accounting rec￿d$ in accordanc* ￿￿th section 130 of the Charrties Ac*" arxl to prepare accounts which accord with the accourrting records and COm￿Y with the accountirwj requirements of the Charities Act have not been met" or 2. to *thich. in my opinion. attention shixjld drawn in order to enable proper understanding of the accourrts to be reached. Slgned." Date: Name: Robin A Hap4ey Relevant professional quaiificationls) or body 111 any): FCA IER **Address:** Grasmere Financial Management LLP Grasmere, The Street, Hepworth, Diss Norfolk IP22 2PX. ## **Section B Disclosure** Only complete if the examiner needs to highlight material problems.(E.g. accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanations by any past or present trustee, officer or employee; and any material inconsistency between the accounts and the trustees’ annual report.) **IER** 2 **Give here brief details of any items that the examiner wishes to disclose** . **IER** 3 |**Charity Name Freddie Farmer Foundation**|**Charity Name Freddie Farmer Foundation**|**Charity Name Freddie Farmer Foundation**|Charity No
(if any)|**1140588**|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01/04/2022**|**To**|Period end
date|**31/03/2023**|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**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| |---|---|---|---|---|---| ||122,283|-|-|122,283|54,707| ||40,791|-|-|40,791|34,976| ||-|-|-|-|-| ||10,673|-|-|10,673|11,308| ||-|-|-|-|-| ||-|-|-|-|-| ||173,747|-|-|173,747|100,991| ||||||| ||21,147|-|-|21,147|28,350| ||141,500|-|-|141,500|157,587| ||||||| ||4,037|-|-|4,037|6,155| ||166,684|-|-|166,684|192,092| ||||||| ||7,063|-|-|7,063|91,101
-| ||-|-|-|-|-| ||7,063|-|-|7,063|91,101
-| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||7,063|-|-|7,063|91,101
-| ||||||| ||579,393|-|-|579,393|670,494| ||586,456|-|-|586,456|579,393| 1 Sc-ctioii B Balaiice 5heel Flx•d ••￿tI 14> 11101• 1•> 17y O.OZ7 111018 1 l?Al C••h at b•n* a41 I.TYS 89,ty45 679 Fund• of th• Cfv*rlty 8?g.J93 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* **** preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* **** the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ## **N/A** * -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; An explanation as to those factors that support **N/A** the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the **N/A** going concern assumption doubtful; Where accounts are not prepared on a going **N/A** concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*
No*|****|* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|**N/A**| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|**N/A**| |**_(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 FRS 102 SORP._**|**N/A**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|****|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|**N/A**| |**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for_**|**_ge on income and expense or_**
**_the current period; and_**|**N/A**| |**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|**N/A**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*|****|* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|**N/A**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**N/A**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**N/A**| 3 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change N/A in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** 4 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
**Offsetting**
**Grants and donations**
**Donated goods**
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.
**Tax reclaims on**
**donations and gifts**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Support costs**
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
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
l
h
th
f
l t d
diti
t (5 16 FRS 102 SORP)
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
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; and
 the monetary value can be measured with sufficient reliability
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
**Donated services and**
**facilities**
**Volunteer help**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||****||| ||Yes
No
N/a||| ||****||| ||Yes
No
N/a||| ||****||| ||Yes
No
N/a||| |||****|| ||Yes
No
N/a||| ||****||| ||Yes
No
N/a||| ||||****| ||Yes
No
N/a||| ||||****| ||Yes
No
N/a||| ||||****| ||Yes
No
N/a||| ||****||| ||Yes
No
N/a||| ||****||| ||Yes
No
N/a||| ||****||| ||Yes
No
N/a||| ||****||| ||Yes
No
N/a||| |||****|| ||Yes
No
N/a||| ||****||| 5 |**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can| |---|---| |**royalties and dividends**|be measured reliably.| |**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations
| |**subscriptions**|and 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**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other
income in the SoFA.| |**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the| ||year.| |**2.3 EXPENDITURE**|**AND LIABILITIES**| |---|---| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or| ||constructive obligation committing the charity to pay out resources and the amount of| ||the obligation can be measured with reasonable certainty.| |**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.| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts| ||A liability is measured on recognition at its historical cost and then subsequently| |**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the| ||reporting date| |**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS 102 SORP.| |**2.4 ASSETS**|| |**Tangible fixed assets for**|These are capitalised if they can be used for more than one year| |**use by charity**|They are valued at cost.| ||The depreciation rates and methods used are disclosed in note 14.| |**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have| ||physical substance but are identifiable and are controlled by the charity through custody| ||or legal rights. The amortisation rates and methods used are disclosed in note 15| ||They are valued at cost.| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,| ||scientific, technological, geophysical or environmental qualities that are held and| ||maintained principally for their contribution to knowledge and culture. The depreciation| ||rates and methods used as disclosed in note 16.| |||| |---|---|---| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |||****| |Yes
No
N/a||| |||****| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |||****| |Yes
No
N/a||| |||****| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| ||****|| |Yes
No
N/a||| ||****|| 6 They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investmentsare 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 and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. **Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. **Current asset** The charity has has investments which it holds for resale or pending their sale and cash and **investments** cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. 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| |---|---|---| |||****| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |||****| |Yes
No
N/a||| |||****| |Yes
No
N/a||| |||****| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| |Yes
No
N/a||| |****||| ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 7 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
119,836
- - 119,836 54,221
Gift Aid
2,447 - - 2,447 486
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 122,283
- - 122,283 54,707
Fund Raising Events
40,791 - - 40,79134,976
- - - - -
- - - - -
Other
- - - - -
**Total** 40,791 - - 40,79134,976
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
173- - 173 58
Dividend income
- - - - -
Rental and leasingincome
10,500- - 10,50011,250
Other
- - - - -
**Total** 10,673 - - 10,67311,308
- - - - -
- - - - -
- - - - -
- - - - -
**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** - - - - -
173,747
- - 173,747 100,991
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations andgifts|119,836|-|-|119,836|54,221| ||Gift Aid|2,447|-|-|2,447|486| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|122,283|-|-|122,283|54,707| |||||||| ||Fund Raising Events|40,791|-|-|40,791|34,976| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|40,791|-|-|40,791|34,976| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|173|-|-|173|58| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|10,500|-|-|10,500|11,250| ||Other|-|-|-|-|-| ||**Total**|10,673|-|-|10,673|11,308| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**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**|-|-|-|-|-| |||||||| |||173,747|-|-|173,747|100,991| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||Donations includes £27,500 (2022 - £Nil) from Ordinary to
Extraordinary, £10,000 (2022 - £Nil) from Sisters of the Holy
Cross, £2,500 from Alltype Roofing (2022 - £2,500), £10,000
(2022 - £Nil) form the National Lottery, £10,000 (2022 - £Nil)
from the Mercers Company, and £10,000 (2022 - £10,000)
from CFES Ltd. In addition sponsorship of over £17,000 was
generated by runners in the London Marathon.||||| 8 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|
-| ||||| ||||| _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ 9 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|**See Note 2**||| |**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.**|||| ||**N/A**||| ||||| ||The charity has received various donations of goods
and services that it has not been possible to reliably
value, and are therefore not recognised in the accounts.
In addition many unpaid volunteers give their time and
expertise to fund raising activities.||| 10 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Expenditure on**
**raising funds:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---|---| ||Incurred seeking donations|-|-|-|-|-| ||Incurred seeking legacies|-|-|-|-|-| ||Incurred seeking grants|||||| ||Operating membership schemes and
social lotteries|||||| ||Staging fundraising events|9,815|||9,815|16,332| ||Fudraising agents|2,903|||2,903|2,000| ||Operating charity shops|||||| ||Operating a trading company
undertaking non-charitable trading
activity|||||| ||Advertising, marketing, direct mail and
publicity|8,429|-|-|8,429|10,018| ||Start up costs incurred in generating
new source of future income|-|-|-|-|-| ||Database development costs|-|-|-|-|-| ||Other trading activities|||||| ||Investment management costs:|-|-|-|-|| ||Portfoliomanagement costs|-|-|-|-|-| ||Cost of obtaining investment advice|-|-|-|-|-| ||Investment administration costs|-|-|-|-|-| ||Intellectual property licencing costs|-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges|-|-|-|-|-| |||-|-|-|-|-| ||**Total expenditure on raising funds**|21,147|
-|-|21,147|28,350| 11 |**Analysis of expenditure on charitable activities**
**Total expenditure on charitable**
**activities**
**Other**
**Total**
Depreciation
Bank Charges
Rates
**Separate material**
**item of expense**
Charitable Donations
**Expenditure on**
**charitable**
**activities**
Freddie Farmer Physiotherapy Centre
Running Costs
Repairs & Maintenance
**Other information:**
**TOTAL EXPENDITURE**
**Total other expenditure**
Office Expenses
Insurance
Administration Costs|Freddie Farmer Physiotherapy Centre
Running Costs|Freddie Farmer Physiotherapy Centre
Running Costs|122,986|-|-|122,986|132,622| |---|---|---|---|---|---|---|---| ||Depreciation||16,249|-|-|16,249|24,154| ||Charitable Donations||-|-|-|-|100| ||Repairs & Maintenance||2,265|-|-|2,265|711| ||**Total expenditure on charitable**
**activities**||141,500|-|-|141,500|157,587| ||||||||| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total**||-|-|-|-|-| ||||||||| ||Bank Charges||-|-|-|-|835| ||Rates||912|-|-|912|2,457| ||Office Expenses||2,617|-|-|2,617|2,493| ||Administration Costs||115|-|-|115|35| ||Insurance||393|-|-|393|335| ||**Total other expenditure**||4,037|-|-|4,037|6,155| ||||||||| ||||166,684|-|-|166,684|192,092| ||||||||| |**Activity or**
**programme**|**Activities undertaken directly**|||**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |||**£**||**£**|**£**|**£**|**£**| |Activity 1
Activity2|||||||| ||||||||| |Other|||||||| |**Total**|||||||| ||||||||| |**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||| ||||||||| |**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**|||||||| 12 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| 13 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |**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 discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ||-|
-| |**Total**|-|
-| 14 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance|-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ 15 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||Nil|Nil| ||Nil|Nil| ||Nil|Nil| ||Nil
|Nil| 16 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| |||| ||-|-| ||-|-| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** The subsidiary Freddie Farmer Physiotherapy Centre Ltd employs the centre staff. Total employee costs were £116,765 (2022 - £148,856 ). _**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** **TRUE** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| **Please provide the total amount paid to** Nil **key management personnel (includes trustees and senior management) for their services to the charity** ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|-|-| |**Governance**|-|-| |**Other**|-|-| |**Total**|-|-| 17 ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** Nil Nil Nil ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ Nil Nil Nil Nil **Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** 18 ## **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** 19 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |Freddie Farmer PhysiotherapyCentre|122,986|0|Nil|122,986| ||||-|-| ||||-|-| |**_Total_**|**122,986**|**-**|**-**|**122,986**| ## _**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._**|**_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._**|www.freddiefarmerfou|www.freddiefarmerfou|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---|---|---| ||||ndation.org.uk|| ||||**_Yes_**|**_Provide details_**
**_below_**| |||||| |**Names of institution**|**Purpose**|||**Total amount of**
**grantspaid £**| |Freddie Farmer Physiotherapy Centre Ltd. (Subsidiary)|To meet running costs of the centre not
met by client contributoins.|||122,986| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||||**122,986**| |||||-| |||||122,986| 20 ## **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** |At the beginning of the
year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation an**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||
585,297|-|-|133,403|718,700|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||585,297|-|-|133,403|718,700|| ||**d impairments**|||||| ||SL|||SL||Straight Line
("SL") or
Reducing
Balance
("RB")| ||
50 Years|||15%||| ||||- 122,390 210,673
- - -
- 4,561 16,249
- - -
- - -
- 126,951 226,922
- 11,013 508,027
- 6,452 491,778|||| ||88,283|-|-|122,390|210,673|| ||-|-|-|-|-|| ||11,688|-|-|4,561|16,249|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||99,971|-|-|126,951|226,922|| |||||||| ||497,014|-|-|11,013|508,027|| ||485,326|-|-|6,452|491,778|| |||||||| |||||||| _**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.**_ ## **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_ 21 **Section C Notes to the accounts** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |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
Nat 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**_ 22 ## _**Policies for the recognition of any capital development**_ ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_ _**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_ _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_ _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_ _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_ _**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual_ 23 **Section C Notes to the accounts (cont)** **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ **16.1 General disclosures for all charities holding heritage assets** **(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |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
Nat 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")| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.5 Impairment** _**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**_ 24 ## **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.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| 25 ## **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)** |**Cash & cash**
**equivalents**
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**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|4|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|4|-| |||||||| |||||||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|||| |---|---|---|---| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||4|-|| ||4|-|| ||||| ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** 26 ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**|**This year**||**Last year**|| |---|---|---|---|---| |**investments**||||| ||**£**||**£**|| |||-||-| |**Cash or cash equivalents**||-||-| |**Listed investments**||-||-| |**Investment properties**||-||-| |**Social investments**||-||-| |**Other investments**||-||-| |**Total**||||| |**17.5 Guarantees**||||| **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** |**17.6 Concessionary loans**||||| |---|---|---|---|---| |||**_Description_**|**This year £**|**Last year £**| |**Amount of concessionary loans made (****_Multiple_**||||| |**_loans made may be disclosed in aggregate provided_**||||| |**_that such aggregation does not obsure significant_**||||| |**_information_ ).**||||| ||**_Total_**|||| |||||| |||**_Description_**|**This year £**|**Last year £**| |**Amount of concessionary loans received**||||| |**_(Multiple loans received may be disclosed in_**||||| |**_aggregate provided that such aggregation does not_**||||| |**_obsure significant information)._**||||| ||**_Total_**|||| **Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year** **17.7 Additional information 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.** The subsidiary company Freddie Farmer Physiotherapy Centre Ltd is valued **For all investments measured at fair value, the** at net asset value. The subsidiary runs the centre and collects contributions **basis for determining the value, including any** from clients towards costs with the remaining costs being met by the charity by **assumptions applied when using a valuation** way of grant. **technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** 27 **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|
**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|
**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|
**-**| ||-|-|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** 28 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|
-| ||1,775|1,533| ||-|1,384| ||1,775|2,917| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ||-|
-| 29 ## **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 oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||395|-|-|
-| ||-|-|-|
-| ||-|-|-|
-| ||-|-|-|
-| ||7,955|-|-|
-| ||-|-|-|
-| ||1,456|600|-|
-| ||9,806|600|
-|
-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ ## _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| 30 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Please provide:** **- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ||-|
-| **21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** 31 **Section C Notes to the accounts (cont)** **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.1 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.** 32 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** |**Description of item including its legal nature. Please**
**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** **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** 33 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||102,705|69,045| ||-|-| ||102,705|69,045| 34 ## **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.** **----- Start of picture text -----**
N/A
N/A
**----- End of picture text -----**
**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.** 35 **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** 36 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_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**
**£**| |General Fund|UR|Charitable Objects No Restrictions|579,393|173,747|( 166,684)|-|-|586,456| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||579,393|173,747|( 166,684)|-|-|586,456| 37 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_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**
**£**| |General Fund|UR|Charitable Objects No Restrictions|670,494|100,991|( 192,092)|-|-|579,393| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||670,494|100,991|( 192,092)|-|-|579,393| 38 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** **Planned use Purpose of the designation Amount** 39 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **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**| |---|---|---|---|---|---|---| |||**This year**||||**Last year**| |||**Remuneration**|**Pension**
**contribution**
|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
|**Other**|
**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**_TRUE_**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ||||||||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**_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**| ||||**£**|**£**|**£**||**£**| |**D Catchesides Ltd.**|**Controlled**
**by a number**
**of trustees**|**Receivable for Rent &**
**Services**|**12588**|**-1156**|**Nil**||**Nil**| ||||||||| ||||||||| ||||||||| _**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.**_ **The lease of surplus space to D. Catchesides Limited has now expired, and the independent trustees have agreed based on an independent report on the fair rental value, an increased rental for the premises, which the tenant has also agreed. Permission has been sought from the Charity Commission to enter into a new lease, but despite the elapse of time, and several requests for an update as to when this order might be processed, the trustees are still awaiting a response.** _**For any related party, please provide details of any guarantees given or received.**_ **N/A** 40 **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.** 41