## **Trustees’ annual report (including Directors’ report) for the period.** **From: Period start date 06/04/2022 Charity name: Jelly Babies Limited Charity registration number: 1141370 Company number: 07500001** **To: Period end date 05/04/2023** ## **Objectives and activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The object of the company (a company**
**limited by guarantee) is to offer day care**
**facilities to enhance the development and**
**education of children aged between 0-11**
**years by encouraging parents to**
**understand and provide for the needs of**
**their children through community groups**
**and by offering appropriate play,**
**education and care facilities and training**
**courses, together with the right parents**
**to take responsibility for and to become**
**involved in the activities of such groups,**
**ensuing that such groups offer**
**opportunities for all children whatever**
**race, culture, religion, means or ability.**| |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 object of the company is to offer day**
**care facilities and education in baby,**
**toddler and preschool under EYFS**
**guidance and Ofsted regulations.**| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The charity has regard to the guidance**
**issued by the charity commission on**
**public guidance.**| ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference **N/A** Para 1.38 Policy on grant making. **The charity has no social investment programmes.** Para 1.38 Policy on social investment including program related investment. **There are no contributions.** Para 1.38 Contribution made by volunteers. Other ## **Achievements and performance** |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 company provide childcare and**
**education for the Failsworth community**
**at social pricing policy to assist all**
**parents to access these facilities.**
**We offer the same early years education**
**to all members of the community**
**regardless of social and economic class.**
**We also assist the local authority with**
**early years placements for those who**
**have access to funding.**
**The service offers working parents the**
**benefit of continuing their career after**
**having children.**| |---|---|---| ## **Additional information (optional)** You may choose to include further statements where relevant about: Para 1.41 Achievements against objectives set. Para 1.41 Performance of fundraising activities against objectives set. Para 1.41 Investment performance against objectives Other ## **Financial review** |**Financial review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**The accounts for the year to 5th April 2023**
**reflected increased income with no JRS**
**income and LA grant. The charity added**
**to its reserves.**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The charity held reserves of £34,960 with**
**the policy to reinvest part of the reserves**
**in new equipment in the following year**
**whilst also reviewing income over**
**expenditure to ensure the charity can**
**fulfil its financial obligations.**| |Amount of reserves held|Para 1.22|**£34,960**| |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 where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**The principal source of income was from**
**fee paying parents or guardians together**
**with local authority funding.**
**However, no income was received via the**
**JRS scheme in the year.**| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted.|Para 1.46|**The investment policy of the charity is to**
**ensure all equipment and property is**
**maintained to the highest standard for**
**the benefit of the children in its care.**| |A description of the principal
risks facing the charity.|Para 1.46|**The principal risk facing the charity is the**
**competition from other nurseries**
**operating in the local area and a**
**reduction in local authority funding**
**would have an effect on the charity due**
**to lack of children.**| |||| Other ## **Structure, governance and management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document:
for example,trust deed,
memorandum and articles of
association etc|Para 1.25|**The governing document is the articles of**
**association.**
**The company also works by a mission**
**statement**| |How is the charity
constituted?
for example, limited
company, unincorporated
association, CIO|Para 1.25|**Limited company limited by guarantee**| |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|**The Trustee selection policy is made**
**available to all parents or**
**representatives.**| |||| **Additional information (optional)** You may choose to include further statements where relevant about: **Training and induction of new trustees are provided in house on appointment.** Para 1.51 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. **Trustees are invariably related to a child attending the nursery.** Para 1.51 Relationship with any related parties Other ## **Reference and administrative details** |Charity name|**Jelly Babies Limited**| |---|---| |Other name the charity uses|**Jelly Babies Nursery**| |Registered charity number|**1141370**| |Charity’s principal address|**The former Library, Main Street, Failsworth, Manchester,**
**M35 9DP**| **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 D Hobson|Trustee|18/03/2021|| ||Mr B Rainstrick|Trustee|18/03/2021|| ||Mr P Aston|Trustee|18/03/2021|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – 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** ## **Funds held as custodian trustees on behalf of others.** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this fall within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (optional information)** |**ional information (optional)**
**Names and addresses of advisers (optional information)**|**ional information (optional)**
**Names and addresses of advisers (optional information)**|**ional information (optional)**
**Names and addresses of advisers (optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |**Accountant**|Simon Cornforth|Suite 11, Courthill House, 60 Water Lane, Wilmslow SK11
5AJ| |||| |||| |||| |**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** **The company has taken advantage of the small companies’ exemption in preparing the report above.** **The trustees declare that they have approved the trustees’ report (including directors’ report) above.** **Signed on behalf of the charity’s trustees/directors** **Signature(s)** Mr DaviD Hobson **Full name(s)** Mr David Hobson **Position (for example** Trustee **Secretary, Chair, etc) Date** 1st December 2023 |Jelly Babies Limited|Jelly Babies Limited|CharityNo|1141370|1141370|| |---|---|---|---|---|---| |||CompanyNo|7500001||| |Annualaccountsfor the period|||||| |Period start date|**06/04/2022**|**To**|Period end
date|**05/04/2023**|| **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Investments
Charitable activities
Total funds brought forward
Raising funds
Separate material item of income
Other
Other
**Income and endowments from:**
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**Income (Note 3)**
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
Donations and legacies|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||390,744|-|-|390,744|318,317| ||-|-|-|-|-| ||-|-|-|-|32,601| ||-|-|-|-|-| ||390,744|-|-|390,744|350,918| ||||||| ||-|-|-|-|-| ||389,646|-|-|389,646|356,325| ||||||-| ||-|-|-|-|-| ||389,646|-|-|389,646|356,325| ||||||| ||1,098|-|-|1,098|5,407
-| ||-|-|-|-|-| ||1,098|-|-|1,098|5,407
-| ||-|-|-|-|-| ||1,098|-|-|1,098|5,407
-| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||1,098|-|-|1,098|5,407
-| ||||||| ||33,862|-|-|33,862|39,269| ||34,960|-|-|34,960|33,862| |Jelly Babies Limited|Jelly Babies Limited||Charity No
Company No
1141370
7500001|Charity No
Company No
1141370
7500001|Charity No
Company No
1141370
7500001| |---|---|---|---|---|---| |**Section B Balance**|**sheet**||||| |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04||**Total last**
**year**
**£**
F05| ||-|-|-|-|-| ||10,320|-|-|10,320|13,760| ||-|-|-|-|-| ||-|-|-|-|-| ||10,320|-|-|10,320|13,760| ||||||| ||-|-|-|-|-| ||14,155|-|-|14,155|36,178| ||-|-|-|-|-| ||26,707|-|-|26,707|3,964| ||40,862|-|-|40,862|40,142| ||||||| ||16,222|-|-|16,222|20,040| ||||||| ||24,640|-|-|24,640|20,102| ||||||| ||34,960|-|**-**|34,960|33,862| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||34,960|-|-|34,960|33,862| ||||||| ||-|||-|-| |||-||-|-| ||34,960||-|34,960|33,862| |||||-|| ||||||| ||34,960|-|-|34,960|33,862| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy| |---|---|---| |||**01/12/2023**| ||David Hobson|**Print name**| CC17a (Excel) 31/01/2024 2 Signature of director authenticating accounts being sent to Companies House Date Signature dd/mm/yyyy Mr DaviD Hobson **01/12/2023** David Hobson **Print name** CC17a (Excel) 31/01/2024 3 ## **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 and with the charities act 2011 FRS 102.* - -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**Not Applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not Applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not Applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. |
note { }.||| |---|---|---| |Yes*
No*||* -Tick as appropriate| |||| ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ _**Not Applicable Not Applicable**_ CC17a (Excel) 31/01/2024 4 _**(iii) the amount of the adjustment for each line affected Not Applicable in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). |Yes*
No*||* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_(i) the nature of any changes;_**|**_Not Applicable_**| |---|---| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not Applicable_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not Applicable_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). |Yes*
No*||* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|**_Not Applicable_**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**_Not Applicable_**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not Applicable_**| CC17a (Excel) 31/01/2024 5 CC17a (EX￿1) 3110112024 CC17a (EX￿1) 3110112024 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** **----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those deleted. Where a
different or additional policy has been adopted then this is detailed in the box below.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change Not Applicable
in accounting policy
Reconciliation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously 0 0
stated
Adjustments: 0 0
Fund balance as restated 0 0
Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
0
stated
Adjustments: 0
Previous period net income/(expenditure)
0
as restated
**----- End of picture text -----**
CC17a (Excel) 31/01/2024 8 |**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---| |**Recognition of income**
This is included in the accounts when receipt is probable and the amount receivable can
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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.
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.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
**2.2 INCOME**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
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 goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Legacies**
**Tax reclaims on**
**donations and gifts**
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.
**Income from interest,**
The charity has incurred expenditure on support costs.
**Government grants**
The charity has received government grants in the reporting period
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.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
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.|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*||| CC17 FRS 102 SORP 31/01/2024 9 |**Grants with performance**
**conditions**
**2.4 ASSETS**
They are valued at cost.
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.
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.
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Investments held for resale or pending their sale and cash and cash equivalents with a
f
1
**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**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
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.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
**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**
**Income from membership**
**subscriptions**
**,**
**royalties and dividends**
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Heritage assets**
They are valued at cost.
**Liability recognition**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
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 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.
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.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
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.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
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.
**Investments**
**Tangible fixed assets for**
**use by charity**|||| |---|---|---|---| ||||| ||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*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| CC17 FRS 102 SORP 31/01/2024 10 |Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net 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.
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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.
maturity date of less than 1 year are treated as current asset investments
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.|||| |---|---|---|---| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||||| ||**Not Applicable**||| ||||| **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition **Debtors** at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 31/01/2024 11 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Trading fees for the nursery
390,744
- -390,744 318,317
- - - - -
- - - - -
Other
- - - - -
**Total** 390,744
- -390,744 318,317
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
JRS
- - - -32,601
LA Grant
- - - - -
- - - - -
- - - - -
**Total**
- - - -32,601
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
390,744
- -390,744 350,918
**Other information:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**| |---|---|---|---|---|---|---| ||Donations and gifts|-|-|-|-|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Trading fees for the nursery
|390,744|-|-|390,744|318,317| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|390,744|-|-|390,744|318,317| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||JRS|-|-|-|-|32,601| ||LA Grant|-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|32,601| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||390,744|-|-|390,744|350,918| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Not Applicable||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||Not Applicable||||| |||||||| |||Not Applicable||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||Not Applicable||||| CC17a (Excel) 31/01/2024 12 **This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** **Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** Not Applicable Not Applicable CC17a (Excel) 31/01/2024 13 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||JRS||-| ||LA Grant||-| ||||-| ||||-| ||**Total**
**Description**||-| ||||**Last year**
**£**| ||||32,601| ||||-| ||||-| ||||-| ||**Total** 32,601
**Thisyear**
**Lastyear**||32,601| ||Not Applicable|Not Applicable|| ||**Thisyear**
**Lastyear**||| ||Not Applicable|Not Applicable|| CC17a (Excel) 31/01/2024 14 **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|Not Applicable|Not Applicable|| |**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.**|||| ||
Not Applicable|Not Applicable|| ||||| ||Not Applicable|Not Applicable|| CC17a (Excel) 31/01/2024 15 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|390,744|-|-|390,744|389,646|-|-|318,317| |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**|390,744|-|-|390,744|389,646|-|-|
~~Cross add~~
error| |**Expenditure on charitable activities:**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable activities**|-|-|-|-|-|-|-|-| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||390,744|-|-|390,744|389,646|-|-|#VALUE!| CC17a (Excel) 31/01/2024 16 ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| |**This year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**||||||||| **Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** CC17a (Excel) 31/01/2024 17 ## **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 extraordinary ite**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Not Applicable|-|-| ||||| ||Not Applicable|-|-| |||-|-| ||Not Applicable|-|-| ||||| ||Not Applicable|-|-| ||**ms**|-|-| CC17a (Excel) 31/01/2024 18 ## **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**| |||**£**|**£**|**£**|**£**|**£**|**£**| |Not Applicable||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| |Not Applicable|**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 31/01/2024 19 **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| |**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**| |||||||**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 31/01/2024 20 ## **Section C Notes to the accounts** ## **Note 10 Details of certain types of expenditure** ## **Note 10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 10.1 Fees for examination of the accounts**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**| ||500|500| ||-|-| ||-|-| ||2,500
|2,500| CC17a (Excel) 31/01/2024 21 ## **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ ## **11.1 Staff Costs** |**rking for the**
**a related party**
**Total staff costs**
**rking for the**
**a related party**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||257,521|286,058| ||11,877|18,791| ||6,785|8,736| ||-|-| ||276,183|313,585| |||| ||Not Applicable|| |||| ||Not Applicable|| **Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits** ## **This year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **None** |**Band**|**Number of employees**|**Number of employees**| |---|---|---| ||**Thisyear**|**Lastyear**| |**£60,000 to £69,999**|-|-| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**Please provide the total amount paid to key management**||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| CC17a (Excel) 31/01/2024 22 |**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**|16|14| ||**Governance**|3|3| ||**Other**|-|-| ||**Total**|19|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**
**of a right to an asset)**|**This year**|Not Applicable|Not Applicable| |---|---|---|---| ||**Last year**|Not Applicable|| ||||| ||**This year**|Not Applicable|| ||**Last year**|Not Applicable|| ||**(or value of any waiver**||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||-|-| CC17a (Excel) 31/01/2024 23 ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ |**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**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| |||| ||Not Applicable|Not Applicable| CC17a (Excel) 31/01/2024 24 **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.**_ |**Thisyear**
**Lastyear**
**£**
**£**
- -
**Not Applicable**
**Not Applicable**
**_12.2 Please complete this section where the charity participates in a defined benefit pension plan but is_**
**_unable to ascertain its share of the underlying assets and liabilities._**
**Please confirm that although the**
**scheme is accounted for as a defined**
**contribution plan, it is a defined benefit**
**plan.**
**Not Applicable**
**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.**
**Please provide such information as is**
**available about the plan's surplus or**
**deficit and the implications, if any, for**
**the reporting charity this year and last**
**year, if different**
**Not Applicable**|**Thisyear**
**Lastyear**
**£**
**£**
- -
**Not Applicable**
**Not Applicable**
**_12.2 Please complete this section where the charity participates in a defined benefit pension plan but is_**
**_unable to ascertain its share of the underlying assets and liabilities._**
**Please confirm that although the**
**scheme is accounted for as a defined**
**contribution plan, it is a defined benefit**
**plan.**
**Not Applicable**
**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.**
**Please provide such information as is**
**available about the plan's surplus or**
**deficit and the implications, if any, for**
**the reporting charity this year and last**
**year, if different**
**Not Applicable**|**Thisyear**|**Lastyear**| |---|---|---|---| |||**£**|**£**| |||-|-| ||||| |||**Not Applicable**
|**Not Applicable**| ||**Not Applicable**||| ||**Not Applicable**||| _**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.**_ |**Provide an explanation of how any**
**liability arising from an agreement with**
**a multi-employer plan to fund a deficit**
**has been determined. If this is different**
**for last year, provide details**
**Describe the extent to which the charity**
**can be liable to the plan for other**
**entities' obligations under the terms**
**and conditions of the multi-employer**
**plan. If this is different for last year,**
**provide details**|
**Not Applicable**| |---|---| ||
**Not Applicable**| CC17a (Excel) 31/01/2024 25 **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| |Activityorproject 1|||**£**|**£**| ||-|-|-|**-**| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |Not applicable||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**| |||-| |||-| CC17a (Excel) 31/01/2024 26 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Activityorproject 1|-|-|-|-| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**||| |---|---|---| |**_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._**| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |Not Applicable||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**| |||-| |||-| CC17a (Excel) 31/01/2024 27 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - 44,402 44,402
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 44,402 44,402
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
25
At beginning of the
year
- - - 30,642 30,642
Disposals
- - - - -
Depreciation
- - - 3,440 3,440
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - 34,082 34,082
Net book value at the
beginning of the year
- - - 13,760 13,760
Net book value at the
end of the year
- - - 10,320 10,320
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|44,402|44,402| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|44,402|44,402| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| |||||25|| ||||||| ||-|-|-|30,642|30,642| ||-|-|-|-|-| ||-|-|-|3,440|3,440| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|34,082|34,082| ||||||| ||-|-|-|13,760|13,760| ||-|-|-|10,320|10,320| CC17a (Excel) 31/01/2024 28 **14.4 Impairment Not Applicable** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Not Applicable** _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_the name of independent valuer, if applicable_**
**_the effective date of the revaluation_**
**_the methods applied and significant assumptions_**|**This year**
**Last year**|**This year**
**Last year**| |---|---|---| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||-|-| ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition_**
**_of tangible fixed assets._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| - _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_ CC17a (Excel) 31/01/2024 29 ## **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the
ear
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
ear
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including:**_ _**Reasons for choosing Not Applicable amortisation rates Policies for the recognition of any Not Applicable capital development**_ CC17a (Excel) 31/01/2024 30 **15.5 Impairment This year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Not Applicable** **Last year:** **Not Applicable** _**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:**_ |**_(i) If your intangible asset was acquired by way_**
**_of grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security for_**
**_liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**|**This year**|**Last year**| |---|---|---| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| |||| ||**Not Applicable**|**Not Applicable**| ||
**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| - _The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 31/01/2024 31 ## **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.**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.2 Cost or valuation**
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---| ||**Not Applicable**|||**Not Applicable**||| ||
**Not Applicable**|||**Not Applicable**||| ||**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| |||||||Straight Line
("SL") or
Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 31/01/2024 32 ## **16.5 Impairment** ## **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **Not Applicable** ## **Last year** _**Please provide a description of the events and circumstances**_ **Not Applicable** _**that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ |**16.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**||| |---|---|---| |**_any significant limitations on the valuation_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_qualifications of independent valuer_**
**_the methods applied and significant assumptions_**|**This year**|**Last year**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ||**Not Applicable**|**Not Applicable**| ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**| |---|---|---| ||Not Applicable|Not Applicable| ||Not Applicable|Not Applicable| ||Not Applicable|Not Applicable| ||Not Applicable|Not Applicable| CC17a (Excel) 31/01/2024 33 **16.9 Five year summary of heritage assets transactions** ||**2021**|**2020**|**2019**|**2018**|**2017**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 31/01/2024 34 ## **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**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |||||||| |||Not Applicable||||| _**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.** |
**differentiating between those held at fair value and those**|
**held at cost less impairment.**|
**held at cost less impairment.**|
**held at cost less impairment.**| |---|---|---|---| |**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Total**
**Social investments**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|**Cost less impairment**
**£**
-
-
-
-
-
-
-
**Fair value at year end**
**£**
-
- -||| ||||| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-||| **Last year: Analysis of investments** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Total**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||| |---|---|---| ||**Fair value at year end**|**Cost less impairment**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|| CC17a (Excel) 31/01/2024 35 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**|**Thisyear**|**Lastyear**| |---|---|---| ||Not Applicable|Not Applicable| ||Not Applicable|Not Applicable| ||
Not Applicable|Not Applicable| ||Not Applicable|Not Applicable| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance** |**Investment properties**
**Social investments**
**Total**
**Cash or cash equivalents**
**Listed investments**
**Other investments**
**Analysis of current asset investments**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **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** |**Thisyear**|**Lastyear**| |---|---| |Not Applicable|Not Applicable| |Not Applicable|Not Applicable| |Not Applicable|Not Applicable| CC17a (Excel) 31/01/2024 36 ## **17.6 Concessionary loans** |**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**Amounts receivable after more than 1 year**
**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.**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amounts payable after more than 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**17.7 Additional information**|**_Description_**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---|---| ||Not Applicable||-|-| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||
**_Description_**||**This year £**|**Last year £**| ||Not Applicable
||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**This year**||**Last year**|| ||Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| |||||| ||**Thisyear**|**Lastyear**||| ||

Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| |||||| ||Not Applicable|Not Applicable||| ||Not Applicable|Not Applicable||| CC17a (Excel) 31/01/2024 37 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
- -|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||
**£**||
**£**|| |||-||-|| CC17a (Excel) 31/01/2024 38 ## **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** |**19.1 Analysis of debtors**||| |---|---|---| |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||14,155|36,178| ||-|-| ||-|-| ||14,155|36,178| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 31/01/2024 39 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||3,000|-|-|3,000| ||-|-|-|-| ||-|-|-|-| ||13,222|-|-|17,040| ||-|-|-|-| ||16,222|-|-|20,040| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income**_ |||| |---|---|---| |**_Please explain the reasons why income is_**
**_deferred._**
**_income_**|**This year**|**Last year**| ||**_Not Applicable_**|**_Not Applicable_**| |**_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**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 31/01/2024 40 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** **This year Last year £ £ Balance at the start of the reporting period** - - **Amounts added in current period** - - **Amounts charged against the provision in the current period** - - **Unused amounts reversed during the period** - - **Balance at the end of the reporting period** - - **21.2 Please provide: This year Last year - a brief description of any obligations on the** _**Not Applicable Not Applicable**_ **balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the** _**Not Applicable Not Applicable**_ **amount or timing of those outflows; and - the amount of any expected reimbursement,** _**Not Applicable Not Applicable**_ **stating the amount of any asset that has been recognised for that expected reimbursement. This year Last year 21.3 For any funding commitment that is not** _**Not Applicable Not Applicable**_ **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).** _**Not Applicable Not Applicable**_ **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** CC17a (Excel) 31/01/2024 41 ## **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.** **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** |**This year**|**Last year**| |---|---| |**_Not Applicable_**|**_Not Applicable_**| ||| |**_Not Applicable_**|**_Not Applicable_**| CC17a (Excel) 31/01/2024 42 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**
**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**| |**Not Applicable**|**_0_**| ||| ||| ||| |**Lastyear**|| |**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**| |**Not Applicable**|**_0_**| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** |**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their**
**existence is probable**|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their**
**existence is probable**| |---|---| |**This year**
**Description of item**
**Estimate of financial effect**|| |**Not Applicable**|**_0_**| ||| ||| ||| |**Last year**
**Description of item**
**Estimate of financial effect**|| |**Not Applicable**|**_0_**| ||| ||| ||| ## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** |**Explain any uncertainties relating to the**
**amount or timing of settlement; and the**
**possibilty of any reimbursement**
**Where it is not practical to make one or more**
**of these disclosures, please state this fact**|**This year**|**Last year**| |---|---|---| ||**_Not Applicable_**|**_Not Applicable_**| ||**_Not Applicable_**|**_Not Applicable_**| CC17a (Excel) 31/01/2024 43 ## **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||26,707|3,964| ||-|-| ||26,707|3,964| CC17a (Excel) 31/01/2024 44 ## **Section C Notes to the accounts (cont)** **Note 25 Fair value of assets and liabilities** |**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of**
**incurring a loss due to a debtor not paying**
**what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial**
**demands) and market risk (the risk that the**
**value of an investment will fall due to**
**changes in the market) arising from**
**financial instruments to which the charity**
**is exposed at the end of the reporting**
**period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors,**
**investments (see section 11, FRS 102**
**SORP)) measured at fair value through the**
**SoFA that is attributable to changes in**
**credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||

The exposure to non paymeny of fees (debtors)
is minimmal due to the low value of each fee
which is colected weekly, fornightly or monthly.|The exposure to non paymeny of fees (debtors)
is minimmal due to the low value of each fee
which is colected weekly, fornightly or monthly.| |||| ||There has been a comprehensive management
effort to reduce monies due with the help of a
professional collections agency for long over
due debts. The result being reduction of 60.87%
in books debt from £36,178 to £14,155.|There is very little change to the fair value of
debtors as these are managed on a weekly and
monthly basis and any issues of non receipt of
monies is brought to the attention of the childs
parents to be brought up to date.| CC17a (Excel) 31/01/2024 45 **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**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||None|None| |||| ||None|None| CC17a (Excel) 31/01/2024 46 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |Surplus of income & expenditure|U|Retainedreserves|33,862|390,744|-389,646|-|-|34,960| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds(balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||33,862|390,744|- 389,646|-|-|34,960| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
||||| |||||||||| _**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_ Not Applicable CC17a (Excel) 31/01/2024 47 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_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**
**£**| |Surplus of income & expenditure|UR|Retained reserves|39,269|350,918|-356,325|-|-|33,862| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds(balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||39,269|350,918|- 356,325|-|-|33,862| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
||||| |||||||||| CC17a (Excel) 31/01/2024 48 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**
| |Between unrestricted and
restricted funds|Not Applicable|-| |Between endowment and
restricted funds|Not Applicable|-| |Between endowment and
unrestricted funds|Not Applicable|-| |||-| ## **Last year** |**Lastyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**
| |Between unrestricted and
restricted funds|Not Applicable|-| |Between endowment and
restricted funds|Not Applicable|-| |Between endowment and
unrestricted funds|Not Applicable|-| |||-| ## **27.4 Designated funds This year** |**Thisyear**
**27.4 Designated funds**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| ||Not Applicable|-| |||-| |||-| |||-| |||-| |||-| |**Lastyear**||| |**Planned use**|**Purpose of the designation**|**Amount**| ||Not Applicable|-| |||-| |||-| |||-| |||-| |||-| CC17a (Excel) 31/01/2024 49 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an FALSE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |**Linda Johnson**|**Employment contract**|27,000|-|-|-|27,000| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ **Mrs Johnson is fully employed in the charity and works along side the other management committee member on PAYE.** _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ **None** _**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_ **None** _**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_ **None** CC17a (Excel) 31/01/2024 50 ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **----- Start of picture text -----**
FALSE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |**Linda Johnson**|**Employment contract**|26,400|-|-|-|**26,400**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_If a third party has been reimbursed for providing one or_**
**_more trustees, state the nature of the payment and amount_**
**_of the reimbursement._**
**_State the number of trustees to whom retirement benefits_**
**_are accruing under a defined contribution pension scheme._**|**Mrs Johnson is fully employed in the charity and works along side the other**
**management committee member on PAYE.**| |---|---| ||**None**| ||**None**| ||**None**| ## **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**|-|-| CC17a (Excel) 31/01/2024 51 **0** **0** **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_FALSE_**|**_FALSE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| |**Linda Johnson**|**Trustee**|**PAYE Remuneration**|27,000|-|
-||-
| ||||-|-|-||-| ||||-|-|-||-| ||||-|-|-||-| _**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.**_ Mrs Johnson is employed under a employment contract. _**For any related party, please provide details of any guarantees given or received.**_ None ## **Last year** **There have been no related party transactions in the reporting period (True or False)** _**TRUE**_ |**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**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |**Linda Johnson**|**Trustee**|**PAYE Remuneration**|26,400|-|
-|-
| ||||-|-|-|-| ||||-|-|-|-| ||||-|-|-|-| _**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.**_ Mrs Johnson is employed under a employment contract. _**For any related party, please provide details of any guarantees given or received.**_ None CC17a (Excel) 31/01/2024 52 **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.** None CC17a (Excel) 31/01/2024 53 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**
**Independent**
**examiner's statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**

|Charity Name
Jelly Babies Limited|Charity Name
Jelly Babies Limited|Charity Name
Jelly Babies Limited| |---|---|---|---| ||||| ||5thApril 2023|**Charity no**
**(if any)**|1141370| ||||| ||1-2
(remember to include the page numbers of additional sheets)||| ||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 05/04/2023.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
I report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
The charity’s gross income exceeded £250,000 and I am qualified to
undertake the examination by being a qualified member of Association of
Accounting Technicians.
I have completed my examination. I confirm that no material matters have
come to my attention in connection with the examination.
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
*_Please delete the words in the brackets if they do not apply._
Simon J Cornforth
**Date:**1stDecember 2023||| ||||1stDecember 2023| ||||| ||Simon J Cornforth||| ||||| ||Association of Accounting Technicians. FMAAT 1490||| ||||| ||Simon Charles accountants||| ||Suite 11, Courthill House 60 Water Lane, Wilmslow||| ||WA16 8UF||| 1 **Oct 2018** **IER** **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**