## **Trustees’ Annual Report for the period** **From 1[st] April 2023 Period start date To 31[st] March 2024 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** **----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**Achievements and Performance**|**Achievements and Performance**|**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. 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 continued to offer
treatments to children in need, and despite
upward cost pressures the grant required from
the charity was reduced for the year. Despite
the reduction in the grant required to operate
the centre, donations were down in the year
by a larger amount, and therefore the charity
recorded a cash deficit excluding depreciation
of £10,000, which has been drawn from
reserves.| ## **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 Charity’s usual programme of events were
carried out in the year, and our many
supporters who run marathons and undertake
other sponsored activities continued to raise
funds. The charity also continued to receive
numerous donations from individuals and local
businesses, whose community support is
invaluable. There were still many larger grants
from charity fundraisers and supporters, but
these were down on the previous year, which
contributed to the shortfall in income. The
trustees continue to engage with all donors
and to seek funding for the charity. 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** **----- Start of picture text -----**
Review of the charity’s Para 1.21 The charity has net assets of £560,786 at
financial position at the end the year end, which includes Bank
of the period Balances of £84,359.
Statement explaining the Para 1.22 The trustees’ reserves policy is to hold
policy for holding reserves sufficient cash reserves to operate the
stating why they are held 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 obviously impacted the charity
finances, and the trustees had to utilise
reserves to see the charity through the
lockdowns and restart activities. The
trustees are now working hard to rebuild
reserves to meet their policy objective,
whilst managing current costs pressures as
best they can.
Amount of reserves held Para 1.22 £560,786, of which £84,359 are cash
reserves.
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 N/A
deficit
Explanation of any Para 1.23 None.
uncertainties about the
charity continuing as a going
concern
**----- End of picture text -----**
**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 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 donors, 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** **----- Start of picture text -----**
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
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity** **----- Start of picture text -----**
Name of person (or
Dates acted if not for body) entitled to
Trustee name Office (if any)
whole year appoint trustee (if
any)
1 Michael Ash Treasurer
2 Deanne Catchesides
3 Daniel Catchesides
4 Dean Farmer
5 Terry McMillan
6 Sheron McMillan
7 Robert Doubtfire From 20 [th] July 2023
8 Stephen Dowling From 20 [th] July 2023
9 Diane Spicer From 20 [th] July 2023
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
– 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 **----- Start of picture text -----**
Trustee name Dates acted if not for whole
year
Michael Ash
Deanne Catchesides
Daniel Catchesides
Dean Farmer
**----- End of picture text -----**
## **Funds held as custodian trustees on behalf of others** |Description of the assets
held in this capacity|N/A| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|N/A| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets|N/A| ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** Declarations Slgned on boh•lf of the Slgnature(s Full namels) Position leg Secretary. Chalr, etc) .CAff- kES IO@ Trustee -q- Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Section A Independent Examiner's Report Report to the trusteesl members of Freddie Famier Foundation On accounts for the year ended 318t March 2024 Charity no (rfany 1140588 Set out on pages 1 to 41 of the Annual Accounts plus Trustees. Anr¢ual Report. Respective responsibilities of truste88 and examiner The chaiitys trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (Yhe Charities Acr) and that an independent examination is needed. l am qualrfied to undertake the examination by being a qualified member of the ICAEW. It is my responsibility to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under sec*ion 145(5){b) of the Charities Act, and to state whether particular matters have ￿rne to my attention. Basis of independent My examination was carried out in acCOrdar￿ general Directions given examlner's statement by the Charrty Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts p￿sented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees con￿MIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a Irue and fairf wew and ts report is limrted to those matters set out in the statement below. Independent In connedion V￿th my examination. no matter has come to my attention examiner's statement 1. vthich gives me reasonable cause to believe that in. any material resp8Ct. the requirements: to keep accounting records in accordan￿ with section 130 of the Charib'es Act,. and to prepare accounts vthich accord V￿th the accounting records and comply wtlh the accounting requirements of the Charities Act have not been met" or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: Name: Robin A. Haprfey Relevant professional qualificationls) or body (if 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.) 2 **IER** **Give here brief details of any items that the examiner wishes to disclose** . 3 **IER** ||Charity No
(if any)
**1140588**
Period start date
**01/04/2023**
**To**
Period end
date
**31/03/2024**
**Charity Name Freddie Farmer Foundation**
Annual accounts for the period|Charity No
(if any)
**1140588**
Period start date
**01/04/2023**
**To**
Period end
date
**31/03/2024**
**Charity Name Freddie Farmer Foundation**
Annual accounts for the period| |---|---|---| |**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
88,349
-
-
88,349
122,283
40,000
-
-
40,000
40,791
-
-
-
-
-
10,857
-
-
10,857
10,673
-
-
-
-
-
-
-
-
-
-| |||139,206
-
-
139,206
173,747| |||35,585
-
-
35,585
21,147
123,969
-
-
123,969
141,500
5,322
-
-
5,322
4,037| |||164,876
-
-
164,876
166,684| |||| |||25,670
-
-
-
25,670
-
7,063| |||-
-
-
-
-| |||25,670
-
-
-
25,670
-
7,063| |||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-| |||25,670
-
-
-
25,670
-
7,063| |||586,456
-
-
586,456
579,393| |||560,786
-
-
560,786
586,456| 1 Section B Balance sheet unr?•trf¢￿ In¢onbe End0pAM*￿ Totslthis Totsl fun Fixed assets Intangibl• ass8ts TangLIAe assds Herllage assets F01 F04 FOS INcts 161 481,408 481,408 491,778 IN(*e 16) (Nrte ln 1.412 .412 491.782 Current assets stocks Deblor* IN(ts 181 INc4e 191 INole 17.4) Cash at bank and In hand INote 241 4.169 4.169 1,TT5 102,705 104,480 88,528 one >*ar IN(ts 20) 9,154 9.154 B12 ,374 94.674 Credltorn: fahlng thx aftsr INot• 20) B14 IB 560.786 Funds of the Charity Endov•Thlltfunds {Nrt• 2n 317 B19 .786 .456 R¢valuatlon re8e Tot•lfunrfs B 86 Date of Flint Name ## **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;
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.
Disclosure of any uncertainties that make the
going concern assumption doubtful;|

**N/A**
**N/A**
**N/A**| |---|---| ## **1.3 Change of accounting policy** **----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
Yes* 
* -Tick as appropriate
No*
Please disclose:
N/A
(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
(iii) the amount of the adjustment for each line affected N/A
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.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates** **----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* 
* -Tick as appropriate
No*
Please disclose:
N/A
(i) the nature of any changes;
N/A
(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 N/A
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes*  * -Tick as appropriate No* ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| ||**N/A**| |**_(i) the nature of the prior period error;_**|| |**_(ii) for each prior period presented in the accounts, the_**|**N/A**| |**_amount of the correction for each account line item_**|| |**_affected; and_**|| |**_(iii) the amount of the correction at the beginning of the_**|**N/A**| |**_earliest prior period presented in the accounts._**|| 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._ **----- Start of picture text -----**
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
**----- End of picture text -----**
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
th
t
l
h
th
f
l t d
diti
t (5 16 FRS 102
**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

| |---|---| 5 |**Grants with performance**
**conditions**
**2.4 ASSETS**
**Heritage assets**
**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.
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.
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
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
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.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**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.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
Where the charity gives a grant with conditions for its payment being a specific level of
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**
**performance conditions**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Creditors**
**Governance and support**
**costs**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
**Settlement of insurance**
**claims**
**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.
Support costs have been allocated between governance costs and other support.
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.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
They are valued at cost.
These are capitalised if they can be used for more than one year
They are valued at cost.|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 **----- Start of picture text -----**
Yes No N/a
They are valued at cost. 
Investments 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 Yes No N/a
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 Yes No N/a
maturity date of less than 1 year are treated as current asset investments 
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value. Yes No N/a

Goods or services provided as part of a charitable activity are measured at net realisable value
Yes No N/a
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
Yes No N/a
contract.

Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Yes No N/a
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 Yes No N/a
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. 
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
7 **Section C Notes to the accounts (cont)** **Note 3 Analysis of income** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 87,952 - - 87,952 119,836
and legacies: Gift Aid 397 - - 397 2,447
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 88,349 - - 88,349 122,283
Charitable Fund Raising Events
activities: 40,000 - - 40,000 40,791
- - - - -
- - - - -
Other - - - - -
Total 40,000 - - 40,000 40,791
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 857 - - 857 173
investments: Dividend income - - - - -
Rental and leasing income 10,000 - - 10,000 10,500
Other - - - - -
Total 10,857 - - 10,857 10,673
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: 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
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 139,206 - - 139,206 173,747
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Donations includes £22,000 (2023 - £27,500) from Ordinary to
Extraordinary, £Nil (2023 - £10,000) from Sisters of the Holy
Cross, £4,000 (2023 - £2,500) from Alltype Roofing, £Nil (2023
Within the income items above the following items are - £10,000) form the National Lottery, £Nil (2023 - £10,000)
material: (please disclose the nature, amount and any prior from the Mercers Company, £10,000 (2023 - £Nil) from Rob
year amounts) Doubtfire, and £Nil (2023 - £10,000) from CFES Ltd. In
addition £3,840 was received from Bromley Golf Club and
£3,357 from St. Christopher's The Hall School, where the
charity was honoured to be the charity of the year.
**----- End of picture text -----**
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.**_ _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ **----- Start of picture text -----**
This year Last year
Description £ £
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
9 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**|**See Note 2**
**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.|**This year**
**Last year**
**£**
**£**
- -
- -
- -| |---|---|---| |||- -| |||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||| 10 ## **Section C Notes to the accounts (cont)** **----- Start of picture text -----**
Note 6 Analysis of expenditure
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
-
Staging fundraising events
21,506 21,506 9,815
Fudraising agents
- - 2,903
Operating charity shops
-
Operating a trading company
undertaking non-charitable trading
activity -
Advertising, marketing, direct mail and
publicity 14,079 - - 14,079 8,429
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs
- - - - -
Other trading activities
Investment management costs: - - - -
- - - - -
Portfolio management costs
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds 35,585 - - 35,585 21,147
**----- End of picture text -----**
11 |**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
**TOTAL EXPENDITURE**
**Total other expenditure**
Office Expenses
Insurance
Administration Costs|107,682 - - 107,682 122,986
15,648 - - 15,648 16,249
350 - - 350
-
289 - - 289 2,265
123,969 - - 123,969 141,500
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
4 - - 4
-
2,831 - - 2,831 912
1,952 - - 1,952 2,617
85 - - 85 115
450 - - 450 393
5,322
- - 5,322 4,037
164,876
-
-
164,876
166,684| |---|---| ## **Other information:** ## **Analysis of expenditure on charitable activities** **----- Start of picture text -----**
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
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)
**----- End of picture text -----**
12 |**Section C Notes to the accounts**|**(cont)**| |---|---| |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Note 7 Extraordinary items**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Total extrordinary items**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -| ||- -| 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.**_ **----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
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 at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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.**_ **----- Start of picture text -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**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 £112,592 (2023 - £116,765 ). _**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.**_ |**_please enter 'true' in the box provided._**|**_please enter 'true' in the box provided._**|**_please enter 'true' in the box provided._**|**_please enter 'true' in the box provided._**||| |---|---|---|---|---|---| |**No employees received employee benefits (excluding employer**|||||**TRUE**| |**pension costs) for the reporting period**|**of more than £60,000**||||| ||||||| |**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** |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
- -
- -
- -
- -| |---|---| ||- -| 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** Nil **payment Please state the legal authority or** Nil **reason for making the payment Please state the amount of the payment** Nil **(or value of any waiver of a right to an asset)** ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment** Nil **The nature of the payment (cash, asset** Nil **etc.) The extent of redundancy funding at** Nil **the balance sheet date** Nil **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)** **----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Freddie Farmer Physiotherapy Centre 107,682 0 Nil 107,682
- -
- [ - ]
Total 107,682 - - 107,682
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|| |---|---| |www.freddiefarmerfou
ndation.org.uk
**_Yes_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
Freddie Farmer Physiotherapy Centre Ltd. (Subsidiary)
**Purpose**
To meet running costs of the centre not
met by client contributoins.
**Names of institution**
**_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._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
107,682
-
-
-
-
-
-
-
-
-| ||**107,682**| ||-
107,682| 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** **----- Start of picture text -----**
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of 585,297 - - 133,403 718,700
the year
Additions 1,236 - - 4,042 5,278
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 586,533 - - 137,445 723,978
14.2 Depreciation and impairments
**Basis SL SL Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate 50 Years 15%
At beginning of the 99,971 - - 126,951 226,922
year
Disposals - - - - -
Depreciation 11,712 - - 3,936 15,648
Impairment - - - - -
Transfers* - - - - -
At end of the year 111,683 - - 130,887 242,570
14.3 Net book value
Net book value at the 485,326 - - 6,452 491,778
beginning of the year
Net book value at the 474,850 - - 6,558 481,408
end of the year
14.4 Impairment
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
**----- End of picture text -----**
## **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 (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** ||||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|| |---|---|---|---|---|---|---|---|---| |At beginning of|the|||-|-|-|-|| |year||||||||| |Additions||||-|-|-|-|| |Disposals||||-|-|-|-|| |Revaluations||||-|-|-|-|| |Transfers *||||-|-|-|-|| |At end of the year||||-|-|-|-|| |**15.2 Amortisation and**|||**impairments**|||||| |****Basis**|||SL or RB||SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||**** Rate**|||||||| |||||||||| |At beginning of|the|||-|-|-|-|| |year||||||||| |Disposals||||-|-|-|-|| |Amortisation||||-|-|-|-|| |Impairment||||-|-|-|-|| |Transfers*||||-|-|-|-|| |At end of year||||-|-|-|-|| |**15.3 Net book**|**value**|||||||| |Nat book value|at the|||-|-|-|-|| |beginning of the year||||||||| |Net book value|at the|||-|-|-|-|| |end of the year||||||||| ## **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**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

Straight Line
("SL") or
Reducing
Balance

- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -| |---|---| ## **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)** |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|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - 4 -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -| |---|---| ||- - - - 4 -| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**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 l**_ **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**|-
-
-
-
-
4
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-| |---|---| ||-
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**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**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**
**Social investments**
**17.5 Guarantees**
**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**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Other investments**
**Total**|**_Total_**
**_Total_**|-
**Las**
**£**
-
**This year**



-
-
-

|**This year £**
**Last year £**
**This year £**
**Last year £**
**t year**
**£**
-
-
-
-
-
-| |---|---|---|---| |||-
|| |||**_Description_**
**_Description_**|| ## **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.** **For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** The subsidiary company Freddie Farmer Physiotherapy Centre Ltd is valued at net asset value. The subsidiary runs the centre and collects contributions from clients towards costs with the remaining costs being met by the charity by way of grant. 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.** |**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_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Work in**
**progress**
**Stock**
**Donated goods**| ||- - - - -| ||- - - - -| **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.**_ |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
2,114 1,775
2,055
-| |---|---| ||4,169
1,775| _**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**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- 395
- -
-
- -
- - - -
- - - -
5,205 7,955
- -
- - - -
3,949 1,456
- -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**| |---|---| ||9,154
9,806
- -| ## **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.** **----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **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**
**£**
**£**
-
-
-
-
84,359
102,705
-
-| ||84,359
102,705| 34 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **----- Start of picture text -----**
N/A
N/A
**----- End of picture text -----**
**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.** 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**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund UR Charitable Objects No Restrictions 586,456 139,206 ( 164,876) - - 560,786
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 586,456 139,206 ( 164,876) - - 560,786
**----- End of picture text -----**
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**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
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
**----- End of picture text -----**
38 ## **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** **----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **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)** **----- 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)**|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**Amounts paid or benefit value**
**This year**| |---|---| _**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".**_ |**Accommodation**
**Other (please specify):**
**Travel**
**TOTAL**
**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**
**Subsistence**|**£**
**This year**
|**Last year**
**_TRUE_**
**£**| |---|---|---| **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.**_ **----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) FALSE
Amounts
Name of the trustee or related party Relationship to charity Description of the transaction(s) Amount period endBalance at debts at period endProvision for bad written off during
reporting
period
£ £ £ £
D Catchesides Ltd. Controlled Receivable for Rent & 12417 -3639 Nil Nil
by a number Services
of trustees
The lease of surplus space to D. Catchesides Limited has been
renewed after the year end based on an independent report on the
In relation to the transactions above, please provide the fair rental value, at an increased rental for the premises. Permission
terms and conditions, including any security and the nature by way of an order has been granted by the Charity Commission to
of any payment (consideration) to be provided in enter into this lease.
settlement.
**----- End of picture text -----**
_**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