2023-07-31-accounts

				SORP reference
Summary	of the purposes		of	Para 1.17	The Solent Diabetes Association (SDA) was
the charity as set out		in its			established in 2007 in order to provide charitable
governing	document				support for the diabetes community in Southeast
					Hampshire and the City of Portsmouth and is
					continuing to support the community from the
					two sho s situated at Fareham and Gos ort
Summary activities	ofthe main in relation to those			Para 1.17and 1.19	Operating from the two charity shops the charity continues to raise funds from the sale ofdonated
purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.					goods as well as providing information and support on the high street to people with diabetes and their family carers and the General Public. It provides support and funding as needed to assist the local diabetes UK voluntary groups to help them provide support to local
					people with diabetes and their families across
					the whole area. The charity supports the annual
					diabetes patients conference and other diabetes
					related educational events to promote a greater
					understanding and better self-management to
					minimize health risks.
Statement	confirming			Para 1.18	The trustees have had regard to the Charity
whether the trustees		have			Commission's guidance on public benefit in
had regard to the guidance					managing the activities ofthe charity.
issued by	the Charity
Commission on public
benefit
Additional	information (optional)
You ma choose to include			further statements		where relevant about:
				SORP reference
				Para 1.38
Policy on	grant making
				Para 1.38
Policy on	social investment
including	program related
investment

					Para 1.38
Contribution			made by
volunteers
Other
Achiev	em	e	nts	and	Performance
					SORP reference
						The Gosport shop celebrated its 10'"
						Anniversary in September 2022
						In November the charities AGM was held.
Summary of the main achievements ofthe charity, identifying the difference the charity's					work Para 1.20	Hilary Mellor had stood down prior to this meeting. Paul Bowers resigned and did not stand for re-election. David Dick was re-
has made		to	the			elected onto the Board and Rob Murray was
circumstances of				its		proposed and elected on to the Board.
beneficiaries			and	any wider		The Christmas meal for staff and volunteers
benefits	to society as a					was held at the Red Lion in Stubbington.
whole.						During January 2023 Gosport electrics
						updated and the Safety Certificate awarded.
						Glooko devices were purchased, these enable
						staff at the Diabetes Centre to remotely
						monitor patients who are using equipment
						such as the Libre and Dexcom monitoring
						systems. This cuts down the times patients
						must attend clinics, and so many more patients
						can be processed, with fewer nurses needed.
						We originally bought one transmitter.
						As there is now another nurse at the clinics,
						they needed a second transmitter. The annual
						fee is for the subscription to Glooko to use the
						devices.
						In March 2023New flooring laid in the
						Gosport shop.
						An information stall was manned at the
						Disability/Moving Forward event held at
						Thorngate Hall.
						In April 2023 CCTV fitted in the Fareham
						Shop.
						A grant off600 was awarded for 10practice
						nurses, from Portsmouth, to attend a
						Diabetes Remission Training Course.
						In May 2023 the electrics were updated at
						the Fareham shop and the safety certificate

Chris Edwards gave a talk about the SDAto a	Chris Edwards gave a talk about the SDAto a
group called BREATHEASY. A	generous
donation of f250 was sent to	the charity
from this group.
In June 2012the shops were closed for
The Coronation of King Charles III.
The SDA sponsored a Type	2 Patients
Conference. This was held at the Village
Hotel Cosham. We paid f1533.00 towards
this. People with type 2 diabetes	enjoyed a
day ofinformation and the chance	to ask lots
of questions. They also had lunch	provided.
The feedback from delegates indicated that
it was beneficial and justified consideration
for a similar event next year.
Staff and volunteers have	worked
exceptionally hard to fill in gaps	caused by
shortages ofvolunteers.
Please encourage suitable people	to
volunteer if you possibly can.
The Board of Directors/Trustees	needs new
members. Please make every effort to talk
suitable people into coming	forward.
Anything you can do to support	the Board
will make life easier for all concerned and
ensure the future ofthe SDA.

Achievements against	Para 1.41
objectives set
Performance offundraising activities against objectives	Para 1.41
set
Investment performance	Para 1.41
against objectives
Other

Financial Review	Financial Review
Review ofthe charity's financial position at the end ofthe period		Para 1.21	The Directors by the charity satisfactory.			consider the financial performance during the year to have been
Statement explaining the policy for holding reserves stating why they are held		Para 1.22	The Directors are happy that reserves are still high but acknowledge these are being retained for use in the future. The charity benefited from
			a legacy		it received		in	previous years.
Amount ofreserves held Reasons for holding zero		Para 1.22 Para 1.22	The	retained		reserves were f170,875
reserves
Details offund materially	in	Para 1.24
deficit
Explanation ofany		Para 1.23
uncertainties about the
charity continuing as a going
concern
Additional information (optional)
You ma choose to include	further statements		where	relevant		about:
The charity's principal
sources offunds (including		Para 1.47
any fundraising)
Investment policy and
objectives including any		Para 1.46
social investment policy
adopted
A description ofthe principal		Para 1.46
risks facing the charity
Other

Description of charity's
trusts:
Type ofgoverning document
trust deed, ro al charter
How is the charity constituted?	Para 1.25	Limited	Company
Ie g unincorporated
association. C10)
Trustee selection methods including details ofany	Para 1.25	People appointed as Directors ofthe charity are normally already familiar with the work and have
constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees		become part ofthe SDA through participation in meetings or events or been involved as a volunteer, initially Director training is provided personally by the chair and then they receive a copy of the memorandum of articles and the charity commissions CC3 booklet and other fact
		sheets.

Policies and	procedures
adopted for the induction		Para 1.51
and training	oftrustees
The charity's	organisational
structure and	any wider	Para 1.51
network with	which the
charity works
Relationship	with any related	Para 1.51
parties
Other

Charit	name			The Solent Diabetes Association
Other name the charit			uses
Re istered charit		number		1141865
Charity's	principal	address		178bWest Street
				Fareham,
				Hampshire,
				PO16 OEQ

ame	s ofthe charity trus	s ofthe charity trus	tees who manage	the charity	the charity
1	Trustee name David Dick		Office (ifany)	Dates acted ifnot for whole ear Active		Name to a	ofperson (or body) entitled oint trustee ifan
2	Christine	Edwards		Active
3	Sylvia Root			Active
4	Professor	K Shaw		Active
5	Hilary Mellor			Resigned	09/11/2022
6	Brian Edwards			Active
7	Paul Bowers			Resigned	09/11/2022
8	Robert Murray			Appointed	09/11/2022
9
10
11
12
13
14
15
16
17
18
19
20

Cor orate trustees —names ofthe directors at the date the re ort was a	roved
Director name
David Dick
Christine Edwards
S Ivia Root
Professor KShaw
Brian Edwards
Robert Murra

Funds held as cust	odi
Description of the assets
held in this capacity
Name and objects ofthe
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details ofarrangements	for
safe custody and
segregation ofsuch assets
from the charity's own
assets

Names an	d addresses ofadv	isers (Optional information)
Type of	Name	Address
adviser
Name of	chief executive or names ofsenior staff members		(Optional	information)

Donated services and	Donated services and	Donated services and	Donated services and facilities are included m the SOFA when received at the value ofthe	Donated services and facilities are included m the SOFA when received at the value ofthe	Yes*	No*	N/a*
facilities			gift to the charity provided the value ofthe gift can be measured reliably.
			Donated services and facilities that are consumed immediately are recognised as income		Yes*	No*	N/a*
			with an equivalent amount recognised as an expense under the appropriate heading in the
			SOFA.
Support costs			The charity has incurred expenditure on support costs.		Yes*	No*	N/a'
Volunteer help			The value ofany voluntary help received is not included in the accounts but is described the trustees' annual report.	in	Yes'	No*	N/a*
Income from		interest,	This is induded in the accounts when receipt is probable and the amount receivable can		Yes*	No*	N/a*
royalties and		dividends	be measured reliably.
Income from		membership	Membership subscriptions received in the nature ofa gift are recognised in Donations and		Yes*	No'	N/a
subscriptions			Legacies.
			Membership subscriptions which gives a member the nght to buy services or other		Yes	No*	N/a*
			benefits are recognised as income earned from the provision ofgoods and services as
			income from charitable activifies.
Settlement claims	ofinsurance		Insurance claims are only included in the SoFAwhen the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.		Yes	No*	N/a*
Investment	gains and		This includes any realised or unrealised gains or losses on the sale ofinvestments and any		Yes	No*	N/a*
losses			gain or loss resulting from revaluing investments to market value at the end ofthe year.
2.3EXPENDITURE			AND LIABILITIES
Liability	recognition		Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount ofthe obligation can be measured with reasonable certainty.		Yes*	No*	N/a
Governance costs		and support	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charrty and its		Yes*	No	N/a*
			compliance with regulation and good practice.
			Support costs include central functions and have been allocated to activity cost categories
			on a basis consistent with the use of resources, eg allocating property costs by floor areas,		Yes	No*	N/a*
			or per capita, staff costs by the time spent and other costs by their usage.
Grants with	performance		Where the charity gives a grant with conditions for its payment being a specific level of
conditions			service or output to be provided, such grants are only recognised in the SoFA once the		Yes	No*	N/a*
			recipient ofthe grant has provided the specified service or output.
Grants payable without			Where there are no conditions attaching to the grant that enables the donor charity to
performance		conditions	realistically avoid the commitment, a liability for the full funding obligation must be		Yes	No	N/a*
			recognised.
					Yes*	No	N/a*
Redundancy		cost	The charity made no redundancy payments during the reporting period.
Deferred income			No material item ofdeferred income has been included in the accounts.		Yes*	No*	N/a*
Creditors			The charity has creditors which are measured at settlement amounts less any trade discounts		Yes	No*	N/a*
Provisions	for liabilities		A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation at the reporting date		Yes*	No*	N/a*
Basicfinancial instruments			The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17to 11.19, FRS102SORP.		Yes*	No*	N/a*

2.4ASSETS	2.4ASSETS
Tangible fixed assets for use by charity		These are capitalised ifthey can be used for more than one year, and cost at least
		They are valued at cost.	Yes	No*	N/a
		The depreciation rates and methods used are disdosed in note 14.
Intangible	fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disdosed in note 15.	Yes*	No*	N/a*
		They are valued at cost.	Yes*	No*	N/a*
Heritage assets		The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental quaiies that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.	Yes	No	N/a
			Yes*	No*	N/a*
		They are valued at cost.
		Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments		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	Yes*	No*	N/a*
		measured reliably in which case it is measured at cost less impairment.
		Investments held for resale or pending their sale and cash and cash equivalents with a maturity date ofless than 1 year are treated as current asset investments	Yes*	No*	N/a*
Stocks and	work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or	Yes*	No*	N/a*
progress		net realisable value
		Goods or services provided as part ofa charitable activity are measured at net realisable	Yes*	No	N/a*
		value based on the service potential provided by items ofstock.
		Work in progress is valued at cost less any foreseeable loss that is likely to occur on the	Yes*	No*	N/a*
		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.	Yes*	No*	N/a*
		Subsequently, they are measured at the cash or other consideration expected to be
		received.
Current asset		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	Yes*	No*	N/a*
investments		and cash equivalents with a maturity ofloss than one year held for investment purposes
		rather than to meet short-term cash commitments as they fall due.
			Yes*	No*	N/a
		They are valued at fair value except where they qualify as basic financial instruments.
POUCIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE

Note 3	Income
									Restricted
	Analysis	ofincome						Uursstricted funds	income funds	Endowment funds	Tuuil funds f	Prior ywar E
Donations and legacies:											1,685 2773	1.773 3617
	General grants provided	by govemmenVcther
	charities
	Membership subscriptions		and sponsorships
	which are in substance	donations
	Donated goods, facilities	and			services
							Total	4,458			4,458	5,390
Charitable
activities:											99499	92735
	Gilt aid sake							17060			17060	15884
							Total	117,568			117568	108974
Other trading
activities:
	Caravan income							6 129			6129	6513
							Total	6,129			6129	6513
Income from	Interest income
investments:	Dividend income
	Rental and leasi income
	Other
							Total
Separate
material item
ofiflctutle
							Total
	Conversion of endowment		funds			into income
	Gain on disposal ofa tangibkr '				fixed asset hekl
	for ch sownuse
	Gain on disposal ofa programme					rekfted
	Investfnsnt
	Royalties from the exploitation				of intellectual
	' hts
							Total
TOTAL INCOME								129111			129111	121577
Other information:
AE hlcflnle ln the ptlof yaat was linrestfkted				except fon
(please provide	description and amounts)
Where any endowment fund is converted			into		income in the
reporting period, please give the reason		for the				conversion.
Where any endowment fund is converted			into		income in the
prior period, please give the reason for the conversion.
Within the income items above the folkwving					items are
material: (please disclose the nature, amount					and any prior
year amounts)
This year: Where sums originally denominated						in foreign
currency have been included in income,		explain				the basis	on
which those sums have been translated		into		sterling (orthe
currency in whkh the accounts are drawn			up).
Last yean Where sums originally denominated						in foreign
currency have been incurred in income,		explain				the basis	on
whkh those sums have been translated		into		sterling (orthe
currency in whkh the accounts ate dtawn			up).

								This year
						Description
Government		grant 1
Government		grant 2
Government		grant 3
Other
							Total
								Last year
						Description		E
Government		grant 1
Government		grant 2
Government		grant 3
Other
							Total
				This	year		Last year
Please provide details ofany
unfulfilled conditions and other
contingencies		attaching togrants
that have been recognised inincome.
				This	ear		Last year
Please give	details ofother forms of
government	assistance		from which
the chanty has directly			benefited.

Note 5	Donated goods, facilities and services
		This year			Last year
Seconded staff
Use ofproperty
Other
	This year		Last	ear
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
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 ofunpaid	volunteers.

Note 6	Expenditure	Expenditure	Expenditure	Expenditure
							This	year			Last	year
							Restrkted				Resukted
						Unrestrkted	Income	endowment		Unrestrkted	Income	Endowment
Analysis						funds	funds	funds	Total funds	funds	funds	funds	Total funds
Ex lture on raisl	funds:
Incuned seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating membership	schemes		and	social
lotteries
Staging fundraising events										579			579
Fudraming agents
Operating charity shops	- wages		paid
Operating a trading company		undertaking			non-
I
Advertising, marketing,	direct	mail and publicity
										472			472
Start up costs incurred	in genersbng			new
source offuture income
Database devtdopment	costs
						3270			3270
I vestment management	coals:
Portfolio management costs
Cost ofobtaining investment		advice
Investment administration coats
Intellectual property licencing		costs
Property repairs and maintenance			charges
										4,420			4420
Total expenditure on raising funds						81,627			81,627	67,717			67,717
Expenditure on charitable		ctivlttes:
Esbrblishment costs
Legal iL professional costs										3,351			3351
Travel costs										1,824			1,824
Total expenditure on charitable			activities			42903			42903	41 898
Se rate material Item ofex			se
Total
Bank cha es and card	fees
Other overhead coals										2041
Caravan
e nditure										8,011			8011
						7227			7227
Total other expenditure
TOTAL EXPENDITURE													130,403

				This year	Last year
			Description
Extraordinary	item	1
Extraordinary	item	2
Extraordinary	item	3
Extraordinary	item	4
Total extraordinary		items

			Amount	received	Amount	id out	Balance held at	riod end
Description/name	ofparty	Related
		party (Yes	This year	Last year	This year	Last year	This year	Last year
		or No)
		Total

Description/name	ofparty	Balance held at period end
		This year Last year

		Raisin	funds	Activ'	1	Activ	2	Activ	3	Grand	total	Basis ofallocation
Support	cost
exam	les											(Describe method)
Governance
Other
Total

Last year	Last year
Support cost Raising funds		Activity 1	Activity 2	Activity 3	Grand total	Basis ofallocation
exam les			R		R	(Describe method)
Governance
Other
Total
Please provide details ofthe	accounting	policy
adopted forthe apportionment	ofcosts	between
activities and any estimation	techniques	used to
calculate their apportionment

Independent examiner's	fees
Assurance services other than independent		examination
Tax advisory fees

This	year	Last	year
	756		630

				This year	Last year
				6	6
Salaries and wages				67,521	61,228
Social security	costs
Pension costs	(defined ccntrtbugon	scheme)		1,160	1,018
Other employee	benellts
			Total stafF costs
This year:

				Number ofemployees	Number ofemployees
				This year	Last year
660,000to6l9,999
670,000to679,998
600,000to6I9,999
6F0,000to6FS,SSS
6100,000to6100,990
				This year	Last year
				6
Please provkle the total	amount	paid to key management	personnel
11.2 Average head count	in the year			This year Number	Last year Number
The parts ofthe charity	in which	the
emplollees work

Please complefe Ifan ex	Please complefe Ifan ex	-	grade payment	grade payment	grade payment	fsmade.
Please explain the nature			ofthe payment			This year
						Last year
Please state the	legal authority or reason					This year
for making the payment
						Last year
								This year	Last year
Please state the	amount ofthe payment				(or value ofany waiver ofa g				g
right to an asset)
11.4Redundancy	payments
Please complete	Ifany mdundancy			or tenntnadon payment				Ismade In the petfod.
								This year	Last year
Total amount ofpayment
The nature ofthe	payment		(cash, asset
elc.)
								This year	Last year
								g
The extent ofredundancy		funding		at the	balance sheet		date
Please state the accounting			pot)cy	for any		redundancy	or
termlnagon payments

This	This	year:	year:	year:
13.1	Analysts				ofgrants	paid (Included	In cost ofcharitable	acgvINes)
							Grants to	Grants to
					Analysis		Instltugons	Individuals	Su	costs	Total
Activity		or	project 1
		of	r	ect2
Act''		or	r'		3
	'			'
Act'		or			4
					Total

					Please provide
My charity has made grants topardcular Incgardens	that are materiel		ln the	Yes	detaNs ofcharity's
contart ofits grantmaklng. Detags ofthe ktsdbtdon	supported,	purpose of			URL
Nte grant snd total paid to each Insdtugon ls avaiktWe on the charity's site.			wsb	No	Provide detags below
Names ofInstltugon					Total amount of grants paid E
Tous grants to instnudons in epordng period
Other unenelysed grants

Last year:	Last year:
13.3Analysis ofgrants		paid (included	in	cost ofcharitable		activiges'1
				Grants to			Grants	to
	Analysis			instttugons			individuals		Support costs		Total
									E
	'
Acti	or 1
	'
Acti	or 'ect 2
	Totaf
phase enter "NH" Ifthe		charity does not		identify and/or agocate support costs.
13.4	Grants made to lnsgtugons
Itfy charity has made grants Sopsrdcufsr Insgtudcns context ofIts grantnuddng. Detags ofthe Insdtudon					stat are materhd In the supported, purpose of					Please detags URL	provhfe ofcharity's
the grant and totsf pahf site.		toeach insdtudon		Isavaadde	cn	the charftyb		web	No	Provide befow	deteIIs
	Names ofinstitution									Total	amount of
										grants paid R

Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets
Please compfeee Ihh note ffd» chalhy hes any tnnggde				lhred asselu
1&1Cost or vslwgon
F»ehoki Ivnd &		Other land &				Csfsvan	Fixtures, tuungs		and	Total
bvlkilnge			buadings				en UIpnleiu
At the beginning uf
the year
Addrtfofo
R8Vafuaffuns
Dispose is Transfers '
At end ofthe year
1&2 Oopracisuon and impsifmenfs
Basis SLor RB(Strattht			SLor RB			25%RB	SLor RB			SL or RB
Llilu of R8ducing
Balance)
At beginning ofthe						9.636				9,636
ysvf
Dnposais
Depreciation						7,227				7,227
ifilPeifnleiu
Transteis'
At end cfthe year						16,863				16,863
14.3Nal booh value
Nei book value at the						28,908				28,908
beginning ofthe year
Nei book value at the						21,681				21,681
end ofthe year
14.4 Impairment Thfs year. Please provide a~oflhe oven» and chcunlssn»es d»t led Iod» vcognfdw orreversaf ofen ~los&
lest year. please pAwtde aScsgnhnr ofd» even» and cbcumssmcsv that Isd m d» ocognN«m orruveluaf ofan
ipsirn»m h»s.
14.5 Revslusuon Ifan countshhf pogcy ofshvslstf«m	Issdcpiod, please			pAwNO:			This year			Last year
Ihe eiÃlcdve dele of Ihe revabradfm
the nm» ofindepend vahrer, ifplica&f8
dlo csrryalg annnan Ihsf wouhl hsve I»on rocognle the assets been carrted under d» costmodel				hsd
14.6 fyther disclosures
please ssw Ihe alnounr ofbomwfng costs, ifeny,~in Ihe ~ofmnggde fhfsd assets ond Iho c+Itmgssd«m Into I»od. pg please pnwide the arnolmt of~c«munfanents ibrd» ac«pdsbhm of							This	r
tangible shed assoc&
ftfg Dorads ofd» cmssmce and csnylng a«norm» ofprupeny. pasnr and ~ugun«vn te which lhe charhy hes mealc»d INe ord»r mo pledged as security
Ibr guhigs&

Note 15		Intangible	assets
Please complete	tfds note Iftfte chanlty itas any intangINe assets
15.1Cost or valuation
		Research &	Patents and		Total
		development	trademarks
At beginning ofthe
Addibcns
Disposals
Revaluations
Transfers *
At end ofthe year
t$.2Amorttsa5on	and	Impalrments
	Basis	SLor RB	SLor RB	SLor RB	SLor RB	Straight	Line
						("SL")or
						Reducing
						Balance	("RB")
At beginning ofthe
Depcaals
Amorbsation
Impairment
Transfers*
At end of year
t$.3 Net book value
Net book value at	the
beginning ofthe year
Net book value at	the
end ofthe year
15.4Accounting	policy
Phwse tgsclose the accoundng pogcy			for infangftde	fhred assets inchrrgngr
Reasons for choosing		amortfsatfon
rates
Policies for dre recogrdthm ofany
cepltef devrdopment

15.5 lmpalnnent
This year:
Ph»se provfde adescription ofN» events	and
chcumshmces N»t hrd to the mcognltfon	or
reverstd ofan Impairment loss.
Last year:
Please provide adescrlpdon ofthe events	and
clrcun»lances N»t Ied to N» recogrddon or
reversaf ofan impairment h»s.
15.8 Revstuauon
Ifan eccounttng poucy ofrevah»don ls adopted, ph»se			provide:
			This year	Last year
the effecdve date ofthe revaluadon
the name ofIrtdependent vaher, lfappgceble
the methods appged
the carryhrg amotmt N»t wotdd have been
recogfdsed had the assets been canted under the
cost modal.
15.7Other dIs6osures
(Ij Ifyour Intangible asset wns acquired by		way
ofgrant. ProvNe value on bddaf recognidon		and
carrying amount ofthe asset
(5) Detags ofthe osnyfng amounts ofany
Inhmglble assets to whkh the charity hss
resonated Nde or that are pledged as security		for
NabNNes.
(Nfj Please provfde N» amount ofcontractual
comnNments for the acquksldon ofintangible
assets.
(hrj State the amount ofresearch end
daveopment expenayture recognised as
exeendfture tn the year.
(vj Ptease deaN N» heaagngs In N» SOFA In
which a charge foramordsadon ofIntanggde
assets ls incktded.
(vij Forany material intangible assets, please
provkfe adescrlpdon, its carrying amount and any
remaining amordsatlon period.

				~		~
Note 16		Heritage assets
pfsese complete this nota ffthe chanity				has	her(faye assets
16.1 General	disclosures	for all charities		hokllng		heritage assets
							This	year			Last year
(I) Explain	the nature and scale of
heritage assets held.
(li) Explain	the policy for the
acquisition,	preservation,	management
and disposal	ofheritage	assets.
16.2Cost or valuatkm
				Heritage		asset	Heritage asset		Heritage asset	Heritage asset	Total
					1			2	3	4
At beginning	ofthe year
Additions
Disposals
Revaluations
Transfers '
At end of the	year
16.3Depreciation and impalrments
			Basis									Straight	Line
												("SL")or
												Reducing
												Balance	("RB")
At beginning	ofthe year
Disposals
Depreciation
Impairment
Transfers*
At end of year
16.4 Net book value
Net book value at the beginning			ofthe year
Net book value at the end		ofthe	year

16.6 Impairment
This year
Phrase provide adascrlptfon ofthe events and clrcumsnrnces		that
led to the recognNon or reversraf ofan Impairment	loss.
Last year
Please provide a descrfpdon ofthe evenar and circumstances		that
led to the recognNon orreversal ofan Impairment	loss.
16.8 Revaluation
lfan accounting polhy ofrevaluadon ls adopted,	phrase provost
dre name ofIndependent vrduer, IfappgcaNe
~dona ofindependent valuer
the methods appged and slgnNcant assumptions
any slgnNoant gmNrdona on the valuadon

16.7	Analysis	ofheritage	assets	bydass	or	group	dieting	Wshlng	those	atcost	and	those at value@on	those at value@on
												At valuation	At	cost Group	Total
												Group A		8

Carrying	amount at the beginning	ofthe
penod
Additions
Dispoaais
Deprciitionfimpairment
Revaluation
Carrying	amount at the end ofpared

16.8 Heritage assets (where herita	ge assets are	not recolgnised on the bahrnce sheet	)
		This year	Last year
(i) Exp@in the reason why heritage
assets have not been recognised	on
the balance sheet
(Ii) Describe the signNcance and
natura ofheritage assets.
(lli) Disclose Informagon that Is
heipful in assessing the value of
heritage assets.
(iv) Explain the reason why Itis	not
pracgcable to obtain a valuagon of
heritage assets.

		2014	2013	2012	2011
Purchases
Group A
Group 8
Group C
Dona@one
Group A
Group 8
Group C
Total addi@one
Charge for Impairment
Group A
Group 8
Group C
Total charge for	impairment
Dlsposals
Group A - carrying	amount
Group 8 - carrying	amount
Group C
Total dieposals

				Cash	&cash	Listed	Investment	Social
				equivalents		investments	properties	investments	Total
Carrying (fair)	value at	beginning		of period
Add: sddibons	to investments		during
pened*
Less: disprmels at carrying value
Less: impairments
Add: Reversal ofImpairments				horn
Addi(deduct):	transfer	in/(out)	in	the
pared
Add/(deduct):	nel gain/(loss)		on
revatustion
Carrying (fair)	value at	end of	year
*please specify addNons resulting
acqulsNons	through	business		comblnatkms,	Ifany.

17.3 Ifyour charity holds	investment	investment	properties,	properties,		please complete the following	please complete the following	note:
							This year		Last year
(I) Explain the methods and	sign)Scant	assumptions			in
determining the fair value of	investment	property held			by the
charity
(Ii) Name or independent valuer, Ifapplicable, and relevant
qualifications
{ill) Provide detsgs ofany restricgons		on	the ability	to		realise
investment property or on the remittance			ofIncome	or disposal
proceeds
(iv) Explain any contractual	obllgagons	for the purchase,
construclon or development	ofinvestment		property	or		for
repairs, maintenance or enhancements
17.4 Please provide a breakdown		of	current asset investments,				ifapplicable,	agreeing	with the balance
Analysis ofcurrent asset	investments						This year		Last year
Cash or cash equivalents
Usted Investments
Investment properges
Social Investments
Other investments
Total
17.5Guarantees
							This year			Last year
Please provkle details and amount ofany			guarantee	made to or
on behalf ofa third party
Name ofthe entity or entitles	ennellttlng	from those		guarantees
Please exidain how the guarantee furthers			the charity's			aims

17.6Concessionary loans
			This year L	Last year L
Amount ofconcesslonary loans made (Multiple
loens made msy be disclosed in aggregate provided
that such eggrrrgegon does not obsure signNcsnt
Informsdon ).
	Total
Amount ofconcesslonary loans received (Muldpie		Description	This year S	Last year E
loans reoryved mey bedisclosed ln rrggregete
provided tlret such aggregation does not obsure
signNcsnt Infonnsgon).
	Total
		This year	Last year
Terms and condilons eg Interest rate, security
pfovkled
Value ofany concesslonary loans which have been
committed but not taken up at the reporting date
Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1year
Amounts receivable after more than 1 year
17.7Additional information
		This year	Last year
please provkle informers about the signlhcance
ofinvestments to the charity's hnanclal positkm or
performance eg. terms and condNons ofloans or
the use ofhedging to manage financial risk.
For all investments measured at fair value, the
basis for determining the value, Including any
assump5ons appged when using a valuahon
technique.
Where a charity has provkled financial assets as a
form of security, the carrying amount ofthe
hnancial asset pledged as security and the terms
and condlgons rtdatlng to Its pledge.
For all investments measured at fair value, the
basis for determining the value, Indudlng any
sssumpsons applied when using a value@on
technique.
Where a charity has provided financial assets as a
form ofsecurity, the carrying amount ofthe
hnanctal asset pledged as security and the terms
and condlhons rrdahng to Its pledge.

			Stock		Donated	goods
							Work in
		For	For	resale	For	For resale	progress
	distribution				distribution
Charitable activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added in penod
Expensed in period
Imprri red
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this year
Total previous year
				This	ear	Last	ear
18.2 Please specify the carrying	amount	of	any
stocks pledged as security for liabilities

			This year	Last year
Trade debtors			1,716.0	3,672.0
Prepayments	and accrued income		3,540.0	3,289.0
Other debtors			79,707.0	78,718.0
		Total	84,963.0	85,679.0

19.2 Disclo	sure ofdebtors recoverable in more th	an 1year (included in d	ebtors above	)
			This year	Last year
Trade debtors
Prepayments	and accrued income
Other debtors
		Total

	Amounts	falling due	Amounts	falling due after	falling due after
	within	one year	more	than	one year
	This year	Last year	This year		Last year
ts
	1,281	1,375
Total	1,281	1,375

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contrac or performance-related grants Accruals and deferred income Taxation and social security Other creditors	ts

Please explain the reasons why income is	Please explain the reasons why income is
deferred.
Movement in deferred income account
Balance atthe start ofthe reporting	period
Amounts added in current period
Amounts released to income from	previous	periods
Balance atthe end ofthe reporting	period

This	year		Last	year
		This	year	Last year
			E	K

Where the possibility	charity has contingent liabililitie oftheir existence is remote.	s, please co	mplete the following section unless
This year
Description ofitem including its legal nature.			Estimate offinancial effect
Please	describe any security provided	in
	connection tothe liability.
Last r
Description ofitem including its legal nature.			Estimate offinancial effect
Please	describe any security provided	in
	connection to the liability.

Note	24 Cash at bank and	in hand
					This year	Last year
Short	term cash investments	(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				65,512	74,775
Other
Total					65,512	74,?75

		This year	Last	ear
25.1 Please provide details ofthe 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 ofthe reporting period and
explain how the charity manages those
risks.
25.2 Please give details ofthe amount	of
change in the fair value ofbasic financial
instruments (debtors, creditors,
investments (see section 11,FRS102
SORP)) measured at fair value through	the
SoFAthat is attributable to changes in
credit risk.

27.3 Transfers	be	tween	funds
This ear
			Reason for transfer and where endowment	is converted to income,	Amount
			legal power for its conversion
Between unrestricted		and
restricted funds
Between endowment		and
restricted funds
Between endowment		and
unrestricted funds
Last ear
			Reason for transfer and where endowment	is converted to income,	Amount
			legal power for its conversion
Between unrestricted		and
restricted funds
Between endowment		and
restricted funds
Between endowment		and
unrestricted funds
27.4 Designated	funds
This year
Planned use			Purpose ofthe designation		Amount
Last ear
Planned use			Purpose ofthe designation		Amount

Key funds	: PE-p	ermanent	endowm	ent funds; EE- ex	pendable endowment funds; R - restrt	cted btcome	funds, brctutg	ng special trust	s, ofthe chanl	ty; and U-un	restricted
						Fund					Fund
				Type PE, EE RorUR'	Purpose and Restrictions	balances brought				Gains and	balances carried
						forward	Income	Expenditure	Transfers	losses	forward
Fund	names						E	E	f	E	f
Other	funtts	fbahtnctng	ttgurej
					Total Funds as per balance sheet

					Amounts	pakl or benefit value
		Legal authority	(eg	Remuneration	Pension	Redundancy	TOTAL
Name oftrustee		order, governing			contribution	(including
		document)				loss of
						office)lex
						ratia
Please give defags ofwhy remuneradon		orother
employment bensffts were pehf.
Where an er grads payment hss been male toa trustee,
provkfs an erphuurdon offhe nature	ofthe payment
Ifa third party hes been reimbursed	for	provkifng one or
more trustees, state the nature ofthe payment and amount
ofthe reimbursement.
State lhe number oftrustees to whom mdrement bsneNfs
are accruing under a deNned contrfbutkw		penrdon scheme.

In the period the charity hss prdd trustees rwnunaration and	beneihs.	beneihs.	Pfsese yivs the amount of, and legal authority	Pfsese yivs the amount of, and legal authority	Pfsese yivs the amount of, and legal authority	Pfsese yivs the amount of, and legal authority	Pfsese yivs the amount of, and legal authority	Pfsese yivs the amount of, and legal authority	Pfsese yivs the amount of, and legal authority	Ibr, sny
remuneration or other benefits paid tostrustee by the chanty or		any	Insdtudon or company			connected		with it.
				Amounts	paid or benellt			value
Name oftrustee Legal authority (eg order, governing	Remuneration			Pension contribution	Redundancy (including loss of					TOTAL
document)						officeyex
						gratia
please give detays ofwhy rermmeradon orother
employment beneihs were paid.
Where an exgrade payment has been made toa trustee,
provide an expianadon of5»nature ofthe payment.
lfsthbd party hss been rsbnbursed for prorddlny one or
mors tnlstsss, stats d» rrshrre ofd» f»yn»nt wld arlrourrt
ofthe relmburswnent.
State the number oftrustees to whom redrement benefits
sre accruing under sdefined con rgrudon pension scheme.
28.2Trustees' expenses
Ifthe chwfty has paid truster» expenses ibr fulfilling their duthrs,		detalbr ofsuch transactions				should be provided			in	this note.
Ifthere are no transactions to report, please enter True" In	the box below.			Ifthere are	transacdons		to	mport, please		enter
"Fvdse".

No trustee expenses have been incuned	No trustee expenses have been incuned	No trustee expenses have been incuned	(True or False)	(True or False)
		Type ofexpenses	reimbursed		This year	Last year
Travel
Subsistence
Other (please	specify):
				TOTAL
please provkle	the number oftrustees reimbursed			for expenses or who
had expenses	paid by	the charity
28.3Transaction(s)		with related parties

There	have	been	no	related party transactions in the repofgng	related party transactions in the repofgng	period (True	or False)
									Amounts
				Reiagonshi p to charity	DescHpgon ofthe transacgon(s)	Amount	Balance at pefkxl end	Provision for bad debts at period end	wHtten oiT during
									reporting
									fiod

					Amounts	Amounts
Name ofthe trustee or	Rekt5onshlp	DescHptkm ofthe	Balance at	Provision for bad debts	wHtten	olT
related party	to charity	transacgon(s)	period end	at period end	during wporgng
					period
In relation to Ne transactions above,		please provNe Ne
terms and condfdorrs,	including any security and the nature
ofany payment (conskkvadonj tobe pnwlded ln
setdement.