CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From Period start date To Period end date Charity name: Charity registration number: Objectives and Activities Summary of the purposes of the charity as set out In its goveming document P4ra1 17 The Solent DLgbet8s Assc¢iation ISDAI was established in 2007 In order to provitje charitable support for the diabetes community in Southeast Hampshire and the City of Portsmouth and Is continuing to support the community from the sho s situated at Fareham and G05 ort OFeraling from the ￿ charity shops the charity continues lo raise funds from the sale of donated goods as well as providing information and support on the h￿￿ street to people with diabete5 8nd their family carers and the General Public 11 provK1es support and fvnding as needed lo assist the local diabetes UK voluntary groups lo help them provide support to local people with diabetes and their families across the whole area The charity supports the annual diabetes patients confe￿nCe and other diabetes related educational events to promote a greater understanding and better sèlf-managemenl lo minimize health nsks. Summary ofthe main activities in relation to those purposes for the public benefit. in particular, the activities. projects or seNice8 identified in the accounts. P•r• l 17 •*J Statement confiming whether the Iruslees have had regard to the guidance issued by the Charity Commission on public benefit P•rn 1.18 The trustees have had regard to the Charty Comrnissign's guidance on public Oenefil in managing the actsvrties of the charity. Additional infomiallon (optionall You ma choose to indude further statements where relevant about". SOFIP reference Pale 1.36 Policy on grant making P8rn138 Policy on social investment including program related investmènt Para 1 38 Contribution made by volunteers Other Achievements and Perfomiance During the year we funded Metabolic Health for Dlabetes remission training to the tune of £480. We funded filming of an Autek video with £1,000 toward the project- our Tracey was present, as the Diabetes advisor. Funding of £317 was supplied for an activity day at the Peter Ashley centre for children with Type l Diabetes, prior to starting senior school. In June we provided an SDA stall at the DRWF wellness day. Three month's supply Freestyle Libre was funded to Steve Bond to evaluate how to manage Diabetes. In March we had an SDA stall at the Portsmouth patient's conference. In November the Pompey Pluckers gave us a cheque for £2.750. Just before Christmas Chri5 and Brian attended a lunch with the Foresters and received a cheque Summary ofthe main achievements of the charity, idenlfying the differenr* the charity's work has made to the circumstances of rts beneficiaries and any wider bfinofils to society as a whole. P•r• 1.20 for £708. A table top sale attended by Sylvia gleaned us £314. On-line sales took off to the tune of £2,391, but unfortunately Emma has left our employee and we have that void to fill. On-line sales of books were a success and we sold £2,020 by this method. Another successful year for the car3van. A few less bookin8S than of late with 18 weeks filled. Accounts showed a Ioss on it of £2,387, but interest from a bond and a savings account showed an income of £4,813. These figures are before the charge is made for depreciation that reduces the value of the Caravan on a reducing balance each year. This yearfs book entry is £2,764 The Fareham shop showed a small trading profit on the year of £2,082, whereas the Gosport shop showed a loss of £6,432. The Gosport figures would have been much worse if we hadn't sought help from our landlord there. We received 3 month's rent free- a saving of £3,750 and in June we signed a new lease with a reduction in rent of £250 a month for the next 3 years, we are very grateful to him. We are at last starting to see the fruits of this reduction and by the hard work put in by are staff and volunteers, but are still actively looking for more volunteers. In the past couple of months Rob Murray has stepped down as Chairman and Chris Edwards has been fulfilling the role. Thomas Strudwick will be seeking your support to be the np.w Chairman. ADDENDUM: As we go to press we have accepted the resignation of Sam Poulter as manager. We thank her for her hard work in difficult times over the past 6 years, and wish her all thc best in her new venture. We have promoted Crisha to manager and Karen becomes assistant manager. We have employed Craig Whitehill as a paid assistant on 3 days a week. We look forward to a successful year helping the Diabetes community in any way we can. Addltlonal Infomiatlon {optlonal) You ma choose to include further statements where relevant about.. Achievements against objectives set Pir• 1.41 Perfomance of fundraising a¢tivities aoainsl obj'ectives set Investmerrt P8rformance against objectNes P•ro 1.41 Other Financial Review Review of the chartty's financial position at the end of the period Parn 121 The Directors consider the fin8ncial perfomiance by the charity dunng the year to have been Slalement explainino the policy for holding reserves stating why they are held Para 1.22 The Directors are happy that reserves are still hKJh but acknrywledge these are being retainea for use in the lulure. The chanty benefited from a legacy rt receNed in previous years. There has been a slight redUCt￿n. but Trustee's continue lo manage cosls. Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity Gontinuing as a going concern Parn 1.22 P•r• 1.22 The retained ￿SeNe$ were £162,540 P•r• 124 P4rn 1.23 Addltional Inforniolion loptlonall You ma choose lo Include further statements where relevanl about.. The charity's principal sources of funds (inGlu¢Jiiiy any fundraising) P•rn 1.•7 Investment policy and objedives including any social investment policy adopted P•r• 1.16 A description of the principal risks facing the charity P•rt 1.48 Other Structure, Governance and Management Description of charity's trusts". Type of governing documenl Para 125 Ilruil VPv-, 'C)[ral=harter How is the charity conslrtuted? le.g unincorporated association. CIOI Trustee selection methods including details of any constitutional provisions e.g. election lo post or name of any person or body entitled to appoint one or more trustees Par8 1 25 mited company Para 1 25 People appointed as Directors of the charity are normalty already familiar wrth the work and have bec0ft￿ part of the SDA through participation in etings or events or been involved as a volunteer. initially Director training is provided pefsonally by the chair and then they Te¢eive copy of the memorandum ol articles and the chanty comrniss￿ns CC3 booklet and other fact Sheets. Addltlonal Inforniatlon {optlono11 You ma choose to include further statements where relevant about". Policies and procedures adopted far the induction and trainin9 of trustees P•r• 1.51 The charity'8 organisational structure and any wider nelAvork with which the charity wofks P•r• 1.51 Relationship with any ￿lated parties Parn 1.51 Other Reference and Administrative details Chari narne Other name the cha uses istered charit number The Soleni Diabetes Association 1141865 Charity's principal address 178b West Street Fareham Hampshire P016 OEQ Names of the charity trustees who manage the charity Date8 acled if not forT*hole ear Trustse nam* Offi¢e lif any) Name of wrson lor body) enUtled Int trustee ifan David Dick Active Christine Edwards Active Sylvia Root Professor K Shaw Active Active Robert Murray Richard Saunders Active Active Tracey Curtis Appointed 8 March 2025 10 12 13 14 15 16 17 18 19 20 -￿Orate trustees- names of the directors at the date the re rtwa$a roved Dir•¢tor n•m• David Dick Christine Edwards Sxlvia Root Professor K Shaw Robert Murra Richard Saunders Trace Curtis Name of trustees holding title to property belonging to the chanty Tru#t•o name . DateJ acted il not lor whole •ar Funds held as custodian trustees on behalf of others Description of the assets held in this capa Namp. and objects of the charity on whose behalf the assets are held and how this falls within the cuslodian charity's objects Details of arrangements for safe custody and segregation of such assets from the chartty's own assets Addltlonal Infomatlon loptlonal) Names and addresses of advisers (Optional Infomiatlon) Type of Nam• Addrèss adviser Nam• of ¢hl•l executlve or narn￿ ol ￿nIOr staff membern (Optlonal Infomi•tlonl Exemptions from disclosure Reason for noTrdisclosure of ke rsonnel details Other o tional infomiation Declarations The trustses decla￿ that they have approved the trustees. report above. Signed on behalf of the charlty's trustees Signatur•l$l Full namels) Davi Position {eg Secretary. Director Chair. etc} Dick Date C610312026 IllAR￿y IDMMIS510N FOR ENGLAND AND YIALIS The boleiil niahetpfi Asso~, iJlil Annual accounts for the nod Pwh)d stsrt dale 01108r2024 To 3110712025 Section A Statement of financial activities (including summary income and expenditure account) R•$triet•d Unrnstri¢t•d in¢om• End4)wmw nds fvnds lunds Prior year fund$ Re¢ommended ¢ate90r1￿ by *cli¥ity Totsi fund• Income (Note 31 F01 F02 F03 F04 F05 S01 4.778 116.855 117,239 6.470 4.813 117239 6470 4,393 Total Exp•ndlture INo¢es 6 EX￿1￿￿• on.. 134.010 134,010 132.305 132.CK)4 736630 $10 2.764 134.768 2.764 134.768 3,252 139,882 Total S12 Net incomellexpendltur81 beftKe tax ft th• reportlng p8rl¢xl S13 758 758 7,577 Tax ￿labl S14 N•t Incomellexp•ndlture} after tax beforn Investment galnsl(lossesl 815 758 758 7,577 NetgairÉllkxsttl ￿ kn7¥￿trr S16 Net Incomellexpendlturel Extraordinary rt¢ms Transfers betwwn lunds Other recognlsed galnslllosses): 517 758 758 7,577 $1 S79 s>) Not movement in fund$ sn 758 758 7.577 Roconclliation of lunds." 163.298 162.540 163.298 162.540 170.875 163.298 Tolal lunr each line affected in the eurreni period, each priorperiod prnsented and the eggregate amount of the adjustment relating to periTods before those presented. 3.44 FRS102 SORP. Not applicable 1.4 Changes to accountlng estlmates No changes lo accounting estimates have occurred in the reporting period13.46 FRS102 SORPI. Yes. No. -Tick as appropriate Please disclose.. i) the nature of any changes.. r4ot Applicable ii) the offgct 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 morn lutUYg periods. Nol Applicable 1.5 Materlal prlor year errorn No malenal pnor ear e￿or have been idenlrfied in the reporting period13 47 FRS102 SORPI. Yes. No. -Tick as appropriate Please dlsclose.. i) thg naturg of Ihe prlorperlod em)r.' Not Applicable (li) for ea¢h prlorperiod presented in the accounts, tho amount of the correction lor 08¢h account line item affo¢ted.' and Noi Applica￿8 (ill) the •mount ol the Co￿0ctIon •t the beginning of the rliest prior pèriodpresentgd in the accounts. Not Appllcable Section C Notes to the accounts Icont Note 2 Accountlng policies Thi$ stondard list of 8CCOUrtln9 poll¢ie$ has been 8pplled by the eharty except for tho•• d*let8d. Where dlfferent or •ddltlonal poliey h8s been •dopt8d thon thi$ 1$ detsi18d In tho l)ox below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Plèa58 provide a de$¢ription of the nature of each change in ae¢ounting policy NIA R•¢Oneill8￿0n of funds porprevlous GAAP to lund8 (16t•miln•d underFRS 102 stsrt of p•riod End of pèriod Fund balan¢e¥ as previc+u8Iy stated Adjustments.. Fund balance a$ restated R￿on¢1119t1On of net Incom&(not expendlturg) perprnvlou• GAAP to Ii•t Incom&{n•t •xp•ndltur•J under FRS 102 End of Net it7comellexpenditurel as previously stated Adjustments." Previous period net incomellexpendrturel as restated Section C NotÈs to tlie accounts Icontl Note 2 A¢¢ountlng poIicbaS 2.2 INCOME Re¢ognlllDn ol Income These are Inelu¢Jod In tho Slaternenl olFinanoal Ath¥Jes ISOFAI %Yhen.' the chanty became8 *nbled lo the iesourcea. rt M more Iikety than the Iluslees recoNo tho re8our￿, the rnonetsry valuèe8n bo M*￿￿re{lY￿ suffiC￿nI idiAt Ye5. No. Nla. Theie has been no olf56thng ol assets and h•t*4ts5. 01 Income and èxwnw, 01 permthd ty the FRS 102 SORP or FRS Yes. No. Gvant•and don•llDns Grants and don4tson8 are onty Indudou In the SoFA*then the genoid in¢om•fe¢owthn tirtena are met IS 10 10 5 12 FRS102 SORPI Yes" Nla. Iti ttie cale ol wrtoirnanc8 rdatod QTants. In¢ome Muston￿ bE r8cowMd to the oxmni thst Vie chDnty hab proMd8d tho spWod goods of al qntttemenl ID thé grani onty occurnwhen Ihe wrfoTman¢¢ cond￿¢0¥ brt met 15 16 FRS 102 SOflPI Nla" Legar* ale included In the SOFA wh•n r•¢wrt ¥ proba￿, Ihèi A, Ylhen Iheie h4B been orani ol piot*l*, the exorulorn Mw4e eBlaLlw%hedlh4tlh•r• 8r• wlTh¢wi 80•¥18 In th •staio 8na any ¢onthon6 ￿8¢h*￿t0 thtlegacy ale &th•rwthin lh• ¢ontrol of th• ehai 01 hw4• b••n rn Yes. Nla. Gov•rnffthitgrith Th• thirty iocw4ed qovernrn•il QT•n¢• Inlh• r•wtho F4JThyJ Yes" Nla. GrftAK1 (*c•v•Llo rt Induded In Incomo ther• N a vald dIc￿l¥ton Irom the don¢r. Any amouhl i•cow•d On H don•knDn ￿ eon8k101*1 to ￿ pHrt ol thot gyt And trobt•rJ ￿ •n add￿0￿ Iv the urnefund a the In￿ donabon unkx• Ihg *)nor or lh• fml oflh* 8PW h*• 8pt¢N)•d othermth Nl4' don4llon• gfftB Contractual incom• and Thh • onty ihe SOFA onre the cNaTrfy pFohidOd the rfA•ler any statutory extemal scrutiny of accounts and other services pmvided byyourindependent examiner. Mnothing was paid please enfer fl'ln the appmpnate boxles). This year Last year Independènt examlnerfs fees 934 756 Assurance services other than independent examination Tax advisory fees Other fees (for example: flnancial advice. consultancy. accountancy services) paid to the independent examiner £pGlioD C Notes to the aCCOuliiS Note11 Paid employees 11.18taff Colts •t ymr 71,9]1 n.743 Totsi •i•ff TN• y••r. L4¥t ywr.. Pl•4M wo¥ld• d•tdkn ol•ApMdlWf• M •i•ff for lh• ch•rty**w ¢tyrtr•¢ts am *lth *• ty • r•thl•d p N•4mF4Dy••• rK•lv•d •nWy•• b•n•llts l•xcluttlw •mp TRUI Nwnblrof ￿￿•0y•*￿ L4•t ymr £70,OCp) to£7•.•1• £•o,ow to£O•.• £•O.Otr) to£g•.M9 ¢1ty).OM t• ¢lO•.••• L••t y••r 11.2 count kn Ih• y•4r Th￿y* L4•t y•ar Ih• th•y￿ arrtl oth•rn l•x¢ludh¥J truit•4S P*••x￿n lh• Mwr•otth• p•ym•Trt year Thi* y•ar for ￿kIThj th• ￿YT￿nt L•ity y•4r L•bt y• PIM￿ bknt• fv ￿thI lorv*M ol •bywa￿tt 014 11.4 R•duTrO•￿Y plYn￿ L*•t ya•r Th n•tsThofth• payThfflt{£••h, Thlb y￿r Labty••i Th• •AtIrfrfr•d￿d•n¢Y lunOlnD It lh• d• Pl•4M •tst• pJ*vy lor4ny 11dL￿daRCY0f t•rmlMkn Pa￿t0 Section C Notes to the 3ccount5 Icontl Note 12 Defined corrtribution pension scheme or 4Jefinèd bgnefft scheme accounted for as a defined contribution sehèrne. Ill Pl••se compl•th thts note rfa defin•d ¢Onlrtb￿ Pensi¢￿ sch•me is operat•d. Th18 yèar Last y•ar Amount ol ¢ontrlbuilon• r•cognOwd In th• SOFA a• •n •xp•n•• 795 Pl•1￿ •xplaln th• bas18 lor •lIo￿tIng the Il•bllity and exp•n￿ of d8fln•d ¢ontrfbutlon pen8lon •C￿me b•tw•¢n a¢tivttieo and between r•8trtet•d and unrnstrf¢t¢d fund•. 12.2 Ph•s• comphl• th1¥ se¢Won the ¢h•rtyp•rtlclp•t•$ In • defin•(I b•n•fft p•nslon plan but l• un4bh to •$c•rt¥in its sh•rn ol th• und•rtylng a$¥ets and li•bilth•J. Pl•a8• conflm) that alth¢ugh th• •¢h•mo l• accounted for as a defln•d contrlbudon plan, It Is • d•fin•d b•n•fft plan. Pl•a$¢ provld• •u¢h Inlomiatlon a• l• avallabl8 about th• plan's surplus or deficll and th• Impllcatlon•, If any, lor th• r•portlng charty th1• y••r and ￿•1 y•ar, W dlff•rnnt 12.3 Pl••40 comphl• this 4•ction wh•rn th• ch•rttyp•rtKlp•i•s In • nwl&•mWo&wd•lin•d b•n•fft p•nslon pl•n that is K¢¢)uni•d for￿ • d•fin•d ¢ontsithrt•on pl O••¢rfbo th• •xlwt to whlch th• ¢h4rlty can be Ilabl• to the plan lor oth•r •ntltl••' obllgatlons under th• t8rn18 and condltlon• ol th• multl-•mploy•r plan. W th18 l• diif•rnnt for la•t y•ar, provlde detalls Provld• an •xplanatlon of how any l￿bIlIty arlslng Irom an agreement wlth mult5-•mployer plan to lund a deflclt has I￿n detemiined. 11 thi* l• different lor last y•ar, provld• d•tall• Section C lotC5 10 phe ac=Ount5 Note 13 Granlrnaking This year.. To 15.2GraTrts mad• to qr*¥t* t TOTJI GRIJ4TSPA Last y•ar. 6￿￿ts Io T•tsi Tof•L GR4NTS PA Nolt 14 11 I Cé*tUV4kn wPBI&Whi 1S%Rg *wR8 RB 115 22.879 Thh SL'LIIofj Note IS Intsngiblc assets 18.1 CMt or v4h R•sNrth s Tg SLtyR8 SLLYRB SLLYR8 SLryRB rsL"I(Y B•*• rRtrI 15.3 11•1 **>)k N•t rx*k it tr• olth•y Jc4lhy•w r•t•• Tl* swr.. TMS Lotyw 10.7 dlKb)•w•• fyj PIM•• ￿•1￿ th•1￿•￿trY In fv SOFA beclion C ole5 to tlie atCOuntS Note 16 Heiitsge assets 18.1 ￿neral d15ckn5ures lor charfd•s ajsets ThL• year Las1 year ffl th• nAtw• s¢al• of hqrfl4• ass•ts $￿Id. 011 ExW•kn the go#cy lorlhÈ Ind d￿PD￿ of h￿t￿ge assets. 10.2 It4gp ass•t Horif¥Q ass*1 Totsl Trgnsfvs. At y•* 18.3 Dewecthwon •r•J straylt I"SL"I<* fRB-I At ofyew 16.4 N•t v¥ r*>)k aithe bynniry oftry L￿k ¥dua At the ofthe year 18.S knP•kn￿ La•t 11.6 R•v4hAUon Tr* 111 rN•on {¥1 th• lh• VI EAF￿1n lh• r•&Min why Z01J 2014 201J 12 Grw¢ SeLtIOn f Noios to tho JtCni1fj15 Note17 Inve5trnenl assets 17.1 Flxld a•so18 inw8tM￿ts Ipl¥•w provKle •ath das¥ of irw•*bMnlJ ¢•sh4 Lisl Sc¢ Tr C•irtrY• Irwi *tbvwrw¥ rfpwr4J •4dllO•ducl.' trinsfw ¥lll¢>Jtl Addl{d•dW". r CIrr￿￿ If•￿Tr Il •Trl of 17.2 Pl•a•• wo¥ld• • 0¢ Invtslm￿tr •lK¢*n •bow ¥gi••lw t*llh th• t•l*nc• ihwt rov B04 dlll•v•nll•tln9 h•ld •1 f•ii ¥alu• I￿0￿ l*bd atGO•t bM• ifflp•lrrn•nt 7N• y••r.' An4ly•l• of Inv••lm•r F•r Cuhor cuh Ll¥tsd 80¢￿1 knv••trMn Ollww Inv•¥lmwrt¥ TDtsI L4•ty••r.' Analyili tl Inv•Atm•nts P¥1 yq* T¢1 17.3 M your charlty hokl6 Inv•sknent propertie¥. ￿e&￿e comWele the I￿￿0w1n9 not4.. This year Last yoar d•t•rmlTrkn• ialr valu•otknvMtsnent pro￿rtY htha by th• 1111 or thdepgnd4tht v*MMr. Wappk*bh, rele¥*it 9￿￿￿¢￿￿on$ Illil Prnv*Je deialls of ￿YreO1rlclloTh$ th• r•als• lTrvesbn*nt propwtyor on th• r•mitl4TrE•ollncomA dl$poul cons1r￿￿On or d*v•loprMntof ln¥eibTrM￿f prgp•rtyor l¢r 17.4 Please wovlde a b￿kdOwn ol curièrkt asset investments. il appllcatye, •3reelng wtth tho balance Analysis ol cuiient a$￿t lttve&trngnts Th1• y•• L4st y• Cash Usthd thv*StrMn¢¥ Totsi 17.5 Guarantees This yeaf Pl•aM wob4d•¢J•141h And 4mDi#it c4Any •uar4nts• m•ae to or ¢n b•￿￿1 P*rty 17.8 C1)r￿lI0narY loans Thi¥ yur E Amtyjht of ¢nal lnlorma￿oTh TN• ofin¥•bO￿•Thts ty th• Gh•W• flnanc￿l po•ldoh ¢lr p•rform•ne• #q. t•rrn• •Trd C¢)TrdlUoni 01￿￿4 or th• wi•gf h•dgthg ¢omw49• fln￿GknI rl•#. •N mM•w•d •1 l*r ¥￿U•. lh• lis for ty•t•rniininp th• v•lu•. IncknllrwJ •ppU•d uith• A wiiv• • ctt•rfty th•• provk1•d ai••l• •• lorm ol •Kuth. th•¢￿1￿￿ *ThK>untrfth• For •H In¥•i¢rTr•nis m•a*u*•d 4t T*lr v•ly•, lh• b•bls for+J•t•milniny th• V•lw. InchA*g wy &l*urnplkn• •ppll•d ui* A 4 ¢￿rfty hNi proYld•d lorm ol ¥Kurtty, th•¢wrylrrf 4fil0￿11*or U n￿n¢1* iss•t pl•dq•d 41 l•¢utlty thnd th• ¢•wmi Section C Notes to the accounts l¢ontl Note 18 Stocks Pl￿￿e complète this note if the charlty holds any sto¢k items 18.1 Please state thè carying amount of stock and worf( in progress analysed ￿tween activities. Stock Donated goods Work in Pro9￿$$ For distribution For r•s4 For di$tribution For rnsale Charitabl• activityés.. Opgnln Addedin perprml Impalred Closlng Othertradlng actTrviii¢$'. Openlng Add8dltrJ p•rfod Closin9 O￿nin Addedin pehod Impalred Closlng Totsl thls year Total prevlous year This Last ¢ar 18.2 Please specify the Carying amount of any stocks pledged as security for liabilities Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete thls note rfthe charity has any debtors Orprnpayn￿nts. 19.1 Anatysis of debto This year Last year Trade debtors 1.160 3,486 3.822 Prepayments and acGrued Income Other debtors 5,176 1,203 Totsl 7,539 7,892 Complete 19.2 where a maten.al debtor is recoverable mre than a yearafter the ry>orting date. 19.2 Dlsclosure of debtors recoverable in more than 1 year lincluded in debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors Total Section C Notes to the accounts {conti Note 20 Creditors and accruals Please complete this note rfthe chaiyty has any creditors or accruals. 20.1 Analysis of creditors Amounts falllng due within one year Amounts falling due after more than one year This year Last year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors 2,221 Payments received on account for Gontracts or perfomiance-related grants Accruals and deferred income 2.556 1,663 Taxation and social security Other creditors 348 Totsl 5,125 1,663 20.2 Deferred income Please complete this note rfthe charity has deferred This year Last year Please explain the reasons why income is deferred. Movement in deferred income account This year Last year Balance at the start of the reporting period Amounts added in current period Amounts released to Income from previous perlods Balance at the end of the reporting period Section C Notes to the accounts contl Note 21 Provisions for liabilities and charges Please complete this note rfyou have included in charity expenditure anypmvisions. A provision is made when the charity has a liability of uncertain timiTng oramount. 21.1 Movements In recognised provisions and funding commitment during the perlod 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: . a briet description of any obligations on the balance Sheet and the expected amount and timing of resulting payments. This year Last year - an indication of the uncertainties about the amount ortiming of those outflows" and - the amount of any expected retmbursement. stating the amount of any asset that has been recognised for that expected relmbursement. This year Last year 21.3 For any funding commitment that is not recognised as a liability or provision. provide details of commitment made, the tirne frame of that commitment, any perfonnance-related conditions and details of how the commitment will be funded {with contracts for capital ex￿nditUre separately identified). 21.4 Whern unr8stritted funds have been designated to a fund commitmant, please dlsclose the nature of any amounts designated nd the likely timing of that expendlture. Section C Notes to the accounts Icont) Note 22 Other disclosures for debtors, creditors and other basic financial instruments Thls year Last year 22.1 Please provlde infonnatlon about the significance of financial instruments leg. dgbtors, creditors, investments etcl to the charity's financial position or perfomance, for example, the ternis and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a forni of security, the carrying amount ofthe financial assets pledged as securty and the temis and conitions related to tts plèdgo should be given here. Section C Notes to Ihe account5 Nots 23 Contingent liabilitl•s and ¢oniingent a$Mts 23.1 c£￿￿n￿o￿t Ikgbilitsej the charty has coniirwt liabililit*¥. ploa¥e compkts the folky*#4 ¥¢G¢M ur*lt5s th• ssibl￿Y ol thwir exis*n¢e is remots. Thil y￿r Des¢riptKJn ol item including ts kgal na￿rn. Pl•aso dwribv any Security prov*J•d in to the liabillty. EstA7)aie of flrwnc￿l •llect D••crip1K￿ ol it•m its ￿9•1 n•bJro. Ploajo describe any se¢uYrty Provided in e¢)nrb•Gtlon to th• Itats'ltty. eittt))at• •ff•¢t w￿re th• C￿rIty ¢orthw•nt MMt•t pl•M• eomphty th• loll¢)wkng ￿110￿ wh•n th•lr•xlst•nc• Is prob•bl• Thli Omcriptknn ol rt•m E•tsm•t• ol eff•¢t Dtt¢ri E5tifflale olfinAnGi•I *if*¢l 23A Olh•rdiKlosurni lor ¢￿t￿lje￿I •$Mt* andlor Ilabllthi provid• th• lolkjwlry infrym•tlon vthero trfacW¢ablo: This yoar Lalt yèar explalTr any ￿￿ertaInlI•S relatlrwj to th• amount ortvniTrJ of settlpment., and th• poislblltyof any tslmburnemont rt 1$ mot pfactkal to mako one or mor• of th•s• di•cbsur•s, phase slat• this laGt Section C Notes to the accounts (conti Note 24 Cash at bank and in hand This year Last year Short temi cash invesljnents (less than 3 months maturity date) Short temi deposits Cash at bank and on hand Other Total 144,461 138,640 144.461 138,640 Section C Noles to the accounts Iconti Note 25 Falr value of 498ets *nd liabllltles ear Last ear 25.1 Pl•a¥o provide details ol th• ¢h•rity's exposure to crndit risk Ith• risk of incunin9 loss due to a debtor not p•ying what is ow•