## **Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year **From** 01 05 2022 **To** 30 04 2023
## Section A Reference and administration details
**Charity name** Pengersick Historic & Education Trust **Other names charity is known by Registered charity number (if any)** 1143625 **Charity's principal address** Pengersick Castle, Pengersick Lane, Praa Sands, Penzance, Cornwall **Postcode TR20 9SJ**
## **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)**|
|---|---|---|---|---|
||Jonathan Hodgetts|Chair|||
||Stephen Tucker|Treasurer|||
||Beth Wheeler|Secretary|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
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||||||
||||||
||||||
**Names of the trustees for the charity, if any, (for example, any custodian trustees)**
|**Name**|**Dates acted if not for whole year**|
|---|---|
|None||
|||
|||
March **2012**
**TAR**
1
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of adviser**
**Name**
**Address**|||
|**None**|||
||||
||||
||||
|**Name of chief executive or names of senior staff members (Optional information)**|||
|Jonathan Hodgetts|||
Jonathan Hodgetts
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Memorandum & Articles of Association Type of governing document (eg. trust deed, constitution) Charitable Company Limited by Guarantee How the charity is constituted
(eg. trust, association, company)
By invitation, being mindful of Equality, Diversity and Inclusion and having Trustee selection methods followed due diligence checks. Appointed by the Chair and/or the Board of (eg. appointed by, elected by) Trustees.
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
The Trustees shall hold the Trust Fund and its income upon Trust to apply them to the following objects (“the Objects”)
To preserve Pengersick Castle, Praa Sands, Penzance, Cornwall TR20 **Summary of the objects of the** 9SJ and its surrounding grounds for posterity and for the purpose of **charity set out in its** advancing education for the public benefit in the historical heritage of **governing document** Pengersick Castle.
To facilitate these Objects, the Trust may contribute to or meet in full the cost of preserving, maintaining and enhancing Pengersick Castle,
March **2012**
**TAR**
2
|**Summary of the main**
**activities undertaken for the**
**public benefit in relation to**
**these objects (include within**
**this section the statutory**
**declaration that trustees have**
**had regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|associated buildings, the historic contents and the surrounding grounds
including any future acquisitions which can be undertaken to facilitate or
further these Objects.
These Objects (as amended) being agreed at a special meeting of The
Pengersick Historic & Education Trust held at Pengersick Castle on June
18th, 2008.|
|---|---|
||Throughout the year, we at trust have delivered many activities to
enhance public knowledge and understanding of the site’s historical,
cultural and environmental importance. This came in the form of guided
tours and walks – supporting community interest and providing
educational opportunities for visitors of all ages.
The trust has continued to hold its community volunteer programme. The
volunteers ensure the maintenance and safety of the castle and grounds.
This adds another layer to our community support.
The site has continued to hold weddings and events. These events have
caused us to reach a further audience of families and professionals, from
all over the country. They also provide important income that supports
ongoing maintenance of the site and our ability to provide accessible
educational activities.
We have received constant positive feedback throughout the year,
displaying the achievements of the trust regarding educating the
community on historical heritage.
Trustees confirm that all activities met Charity Commission guidance on
public benefit.|
## **Additional details of objectives and activities (Optional information)**
March **2012**
**TAR**
3
The trust benefits greatly from the dedication of its volunteers. Thanks to their care and commitment in maintaining and preserving the castle and grounds, we are able to keep the site welcoming and accessible to the public. Their contributions play an essential role in enhancing every visitor’s experience.
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
## Section D Achievements and performance
March **2012**
**TAR**
4
Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
As we continued to recover from the long-term effects of the covid-19 pandemic, the trust worked hard to rebuild community engagement and restore activities that had been disrupted in previous years.
Visitor confidence steadily returned, allowing us to reintroduce regular history walks, strengthen volunteer involvement, and resume weddings and events at full capacity.
This period has highlighted the resilience of our community and reinforced the importance of the trust’s role in providing accessible outdoor spaces and educational opportunities.
The charity continued to receive highly positive feedback, indicating the continued high-quality visitor experience provided.
March **2012**
**TAR**
5
## **Section E Financial review**
**Brief statement of the** Our policy is to keep a minimum of one year’s basic running cost to the **charity’s policy on reserves** side, to fall back on if needed.
## **Details of any funds materially**
**in deficit**
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Johnathan Philip Hodgetts **Position (eg Secretary, Chair,** Chairman **etc)**
March **2012**
**TAR**
6
Date
0710212023
TAR
Maich 2012
2022-23 Accounts CC17a_charitable_company
SOFA
Pengersick Historic & Education Trust Charity No 1143625 Company No 07610812 Annual accounts for the period 1 May 2022 **To** 30 April 2023
## **Section A Statement of financial activities (including summary income and expenditure account)**
||Pengersick Historic & Education Trust|Pengersick Historic & Education Trust|Charity No|1143625|1143625|1143625||
|---|---|---|---|---|---|---|---|
||||Company No|07610812||||
||Annual accounts for the period|||||||
||1 May 2022||**To**|30 April 2023||||
||**ment of financial activities (including summary income and**
**unt)**|||||||
|**Income (Note 3)**
**Recommended categories**
**Income and endowments from**|Guidance Note
**by activity**
**:**|**£**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
F01
F02
F03|||**£**
**Total funds**
F04||**£**
**Prior year**
**funds**
F05|
|Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other|S01
S02
S03
S04
S05
S06|100|-|-||100|270|
|||105,546|-|-||105,546|64,085|
|||-|-|-||-|-|
|||-|-|-||-|-|
|||-|-|-||-|-|
|||-|-|-||-|-|
|**Expenditure (Notes 6)**
**Net income/(expenditure**
**reporting period**
**Net income/(expenditure**
**investment gains/(losses**
**Net income/(expenditure**
**Extraordinary items**
**Transfers between funds**
**Other recognised gains/(**
**Expenditure on:**
Raising funds
Charitable activities
Separate material expense item
Other
Tax payable
Net gains/(losses) on investments
Gains and losses on revaluation of fi
own use
Other gains/(losses)
Total funds brought forward
**_Total_**
**_Total_**
**_Net movement in funds_**
**_Reconciliation of funds:_**
**_Total funds carried forwa_**|**) before tax for the**
**) after tax before**
**)**
**)**
**losses):**
S07
S08
S09
S10
S11
S12
S13
S14
S15
S16
S17
S18
S19
xed assets for the charity’s
S20
S21
S22
S23
S24
**_rd_**|105,646|-|-||105,646|64,355|
|||||||||
|||-|-|-||-|-|
|||63,394|-|-||63,394|44,872|
|||||||||
|||-|-|-||-|-|
|||63,394|-|-||63,394|44,872|
|||||||||
|||42,252|-|-||42,252|19,483|
|||-|-|-||-|-|
|||42,252|-|-||42,252|19,483|
|||-|-|-||-|-|
|||42,252|-|-||42,252|19,483|
|||-|-|-||-||
|||-|-|-||-|-|
|||||||||
|||-|-|-||-|-|
|||-|-|-||-|-|
|||42,252|-|-||42,252|19,483|
|||||||||
|||871,898|-|-||871,898|852,415|
|||914,150|-|-||914,150|871,898|
01/04/2025
1
2022-23 Accounts CC17a_charitable_company
B Sheet
Charity Name
Charity No Company No
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**|F01|F02|F03
F04|F03
F04|F05|F05|
|---|---|---|---|---|---|---|
|**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
B01
B02
B03
B04|-|-|-|-|-||
||-|-|-|-|-||
||799,100|-|-|799,100|799,100||
||45,384|-|-|45,384|44,985|insert|
|**Current assets**
**Funds of the Charity**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**amounts falling due within**
**one year (Note 20)**
**amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**Endowment funds (Note 27)**
**Restricted income funds**
**Unrestricted funds**
**Revaluation reserve**
**Fair value reserve**
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
B22
**_Total fixed assets_**
**_Total current assets_**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**_Total funds_**
**Creditors:**
**Creditors:**
**(Note 27)**|844,484|-|-|844,484|844,085||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||74,852|-|-|74,852|97,292||
||74,852|-|-|74,852|97,292||
||||||||
||-|-|-|-|-||
||||||||
||74,852|-|-|74,852|97,292||
||||||||
||919,336|-|**-**|919,336|941,377||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||919,336|-|-|919,336|941,377||
||||||||
||-|||-
-
919,336
-|-||
|||-|-||-||
||919,336||||941,377||
||||||||
||||||||
||919,336|-|-|919,336|941,377||
||f all the
Date of
approval
dd/mm/yyyy
to Companies
Date
dd/mm/yyyy
Print Name
Signature
**_it under s477 of the Companies Act 2006 relating to small_**
**_or complying with the requirements of the Companies Act with_**
**_n of accounts._**
**_e with the provisions applicable to small companies subject to the_**
**_RS102 SORP._**
**_btain an audit in accordance with section 476 of the Companies_**
**Print name**
Beth Wheeler
Johnathan Philip Hodgetts
04/01/2024
04/01/2024||||||
|||Signature|||Date
dd/mm/yyyy||
||||||04/01/2024||
|||Johnathan Philip Hodgetts|||**Print name**||
_**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.**_
**----- Start of picture text -----**
Date of
Signed by one or two trustees/directors on behalf of all thetrustees/directors Print Name approval
dd/mm/yyyy
Beth Wheeler 04/01/2024
Signature Date
Signature of director authenticating accounts being sent to Companies dd/mm/yyyy
House
04/01/2024
Johnathan Philip Hodgetts Print name
**----- End of picture text -----**
01/04/2025
2
2022-23 Accounts CC17a_charitable_company
N 1
**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 preparing • and with* their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -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:**_
|**1.2 Going concern**
* -Tick as appropriate
**_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:_**|**1.2 Going concern**
* -Tick as appropriate
**_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:_**|**1.2 Going concern**
* -Tick as appropriate
**_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:_**|**1.2 Going concern**
* -Tick as appropriate
**_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:_**|
|---|---|---|---|
|**1.3 Change of accounting policy**
An explanation as to those factors that support the
conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the
going concern assumption doubtful;
Where accounts are not prepared on a going
concern basis, please disclose this fact together
with the basis on which the trustees prepared the
accounts and the reason why the charity is not
regarded as a going concern.
The accounts present a true and fair view and no c||Not applicable||
|||Not applicable||
|||Not applicable||
|||hanges have been made to the accounting policies adopted in note { }.||
|**_Please disclose:_**
Yes*
No*|* -Tick as appropriate|||
|||||
|**_(i) the nature of the change_**|**_in accounting polic_**|**_y;_**|Not applicable|
|**_(ii) the reasons why applyi_**
**_provides more reliable and_**|**_ng the new accounti_**
**_more relevant infor_**|**_ng policy_**
**_mation; and_**|Not applicable|
|**_(iii) the amount of the adju_**
**_current period, each prior_**
**_amount of the adjustment r_**
**_presented, 3.44 FRS102 SO_**|**_stment for each line_**
**_period presented and_**
**_elating to periods b_**
**_RP._**|**_affected in the_**
**_the aggregate_**
**_efore those_**|Not applicable|
|**1.4 Changes to accounting estimates**
No changes to accounting estimates have occurre||d in the reporting period (3.46 FRS102 SORP).||
|**_Please disclose:_**
Yes*
No*|* -Tick as appropriate|||
|||||
|**_(i) the nature of any chang_**|**_es;_**||Not applicable|
|**_(ii) the effect of the change_**
**_and liabilities for the curre_**|**_on income and expe_**
**_nt period; and_**|**_nse or assets_**|Not applicable|
|**_(iii) where practicable, the_**
**_future periods._**|**_effect of the change_**|**_in one or more_**|Not applicable|
|No material prior year error h
**1.5 Material prior year erro**|ave been identified in
**rs**|the reporting period (3.47 FRS102 SORP).||
|**_Please disclose:_**
Yes*
No*|* -Tick as appropriate|||
|||||
|**_(i) the nature of the prior p_**|**_eriod error;_**||Not applicable|
|**_(ii) for each prior period pr_**
**_amount of the correction fo_**
**_and_**|**_esented in the accou_**
**_r each account line_**|**_nts, the_**
**_item affected;_**|Not applicable|
|**_(iii) the amount of the corre_**
**_earliest prior period presen_**|**_ction at the beginni_**
**_ted in the accounts._**|**_ng of the_**
|Not applicable|
01/04/2025
3
2022-23 Accounts CC17a_charitable_company
N 2
|**Section C**||**Notes to the accounts (cont)**||
|---|---|---|---|
|**Note 2 Accounting policies**||||
|**_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 in**|None|||
|**accounting policy**||||
|**_Reconciliation of funds per previous GAAP to funds determined under FRS 102_**||||
||**Start of period**|**End of**
**period**||
||**£**|**£**||
|**Fund balances as previously**||||
|**stated**||||
|**_Adjustments:_**||||
|**Fund balance as restated**||||
|**_Reconciliation of net income/(net expenditure) per_**||**_previous GAAP to net income/(net expenditure) under FRS 102_**||
|||**End of**||
|||**£**||
|**Net income/(expenditure) as previously stated**||||
|**_Adjustments:_**||||
|**Previous period net income/(expenditure) as**||||
|**restated**||||
01/04/2025
4
2022-23 Accounts CC17a_charitable_company
N 2.2
|**Section**|**C Notes to the accounts**|**(cont)**|
|---|---|---|
|**Note 2 A**
**2.2 INCOME**
**2.3 EXPENDITURE**
**2.4 ASSETS**
**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in**
**progress**
**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|**ccounting policies**
**AND LIABILITIES**
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.
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.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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).
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.
The charity has received government grants in the reporting period
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.
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and facilities are included in the SOFA when received at the value of the gift
to the charity provided the value of the gift can be measured reliably.
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.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from
charitable activities.
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.
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.
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.
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Where 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.
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.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at
the best estimate of the amount required to settle the obligation at the reporting date
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.|No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
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Yes*
Yes*|
||These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 15.
They are valued at cost.
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.
They are valued at cost.
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.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
Stocks 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.
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 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 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.
They are valued at fair value except where they qualify as basic financial instruments.||
|||No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
No*
N/a*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*
Yes*|
||None||
01/04/2025
5
2022-23 Accounts CC17a_charitable_company
N 3
|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|
|**Note 3**|**Income**
**Analysis of income**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|||||||
|**Donations and**
**legacies:**|
Donations and gifts|100|-|-|100|270||
||Gift Aid|-|-|-|-|-||
||Legacies|-|-|-|-|-||
||General grants provided by government/other
charities|-|-|-|-|-||
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|||
||Donated goods, facilities and services|-|-|-|-|-||
||Other|-|-|-|-|||
||**Total**|100|-|-|100|270||
|||||||||
|**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income**
**Other:**
**TOTAL INCOM**
**Other informatio**|Hire of castle premises|105,546|-|-|105,546|64,085||
|||-|-|-|-|-||
|||-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|105,546|-|-|105,546|64,085||
|||||||||
|||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|-|-|-|-|-||
||Interest income|-|-|-|-|-||
||Dividend income|-|-|-|-|-||
||Rental and leasing income|-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**|-|-|-|-|-||
|||||||||
|||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
|||-|-|-|-|-||
||**Total**|-|-|-|-|-||
||Conversion of endowment funds into income|-|-|-|-|-||
||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-||
||Gain on disposal of a programme related
investment|-|-|-|-|-||
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-||
||Other|-|-|-|-|-||
||**Total**
**E**
**n:**|-|-|-|-|-||
|||||||||
|||105,646|-|-|105,646|64,355||
|||||||||
|**All income in th**
**provide descript**|**e prior year was unrestricted except for: (please**
**ion and amounts)**|||||||
|**Where any endo**
**reporting period**
**Where any endo**
**period, please g**|**wment fund is converted into income in the**
**, please give the reason for the conversion.**
**wment fund is converted into income in the prior**
**ive the reason for the conversion.**|||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**Within the incom**
**(please disclose**|**e items above the following items are material:**
**the nature, amount and any prior year amounts)**|||||||
|||||||||
|**This year: Wher**
**have been inclu**
**sums have been**
**the accounts ar**|**e sums originally denominated in foreign currency**
**ded in income, explain the basis on which those**
**translated into sterling (or the currency in which**
**e drawn up).**|||||||
|||||||||
|**Last year: Wher**
**have been inclu**
**sums have been**
**the accounts ar**|**e sums originally denominated in foreign currency**
**ded in income, explain the basis on which those**
**translated into sterling (or the currency in which**
**e drawn up).**|||||||
01/04/2025
6
2022-23 Accounts CC17a_charitable_company
N 4
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|
|**Note 4 Analysis of receipts of government grants**
**Description**
**This year**
**£**
**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._**|**Total**
**Description**||-|
||||**Last year**
**£**|
||Covid grant||2,667|
||||-|
||||-|
||||-|
||**Total**
**This year**
**Last year**
2,667||2,667|
|||||
||**This year**
**Last year**|||
|||||
01/04/2025
7
2022-23 Accounts CC17a_charitable_company
N 5
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|
|**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|||
|||-|-||
|||-|-||
|||-|-||
||**This year**|-|-||
|||**Last year**|||
|**Please provide details of the accounting**
**policy for the recognition and valuation**
**of donated goods, facilities and services.**|||||
|**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.**|||||
||||||
||||||
||||||
01/04/2025
8
2022-23 Accounts CC17a_charitable_company
N 6
|**Section C Notes**|**to the accounts (cont)**|**to the accounts (cont)**|**to the accounts (cont)**|**to the accounts (cont)**|**to the accounts (cont)**|**to the accounts (cont)**|**to the accounts (cont)**|**to the accounts (cont)**|
|---|---|---|---|---|---|---|---|---|
|**Note 6 Expenditure**
**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**||||||||
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fundraising 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|-|-|-|-|-|-|-|-|
|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**
**Expenditure on charitable activities:**|-|-|-|-|-|-|-|-|
||||||||||
|Castle premises operation and maintenance|63,394|-|-|63,394|42,448|-|-|42,448|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable activities**
**Separate material item of expense**|63,394|-|-|63,394|42,448|-|-|42,448|
||||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**
**Other**|-|-|-|-|-|-|-|-|
||||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||63,394|-|-|63,394|42,448|-|-|42,448|
|**Analysis of expenditure on charitable activities**
**Other information:**|||||||||
||
**This year**||||**Last year**||||
|**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**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity 1|-|-|-|-|-|-|-|-|
|Activity 2|-|-|-|-|-|-|-|-|
|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).**|||||||||
||||||||||
**Other information:**
## **Analysis of expenditure on charitable activities**
||||**This year**|**This year**||||**Last year**|**Last year**||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**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**||
|||**£**|**£**|**£**|**£**||**£**|**£**||**£**|**£**||
|Activity 1||-|-|-||-|-|-||-||-|
|Activity 2||-|-|-||-|-|-||-||-|
|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).**
01/04/2025
9
2022-23 Accounts CC17a_charitable_company
N 7
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
_**Please explain the nature of each extraordinary item occurring in the period.**_
||**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|---|
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**
None|None|-|-||
||||||
|||-|-||
|||-|-||
|||-|-||
||||||
|||-|-||
|||-|-||
||||||
01/04/2025
10
2022-23 Accounts CC17a_charitable_company
N 8
## **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**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related party**
**(Yes or No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|None||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**_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._**
**Total**
**Description/name of party**
**Balance held at period end**
-
-
-
-
-
-||-|-|-|-|-|-|
|||||||**Balance held at period end**||
|||||||**This year**|**Last year**|
|||||||**£**|**£**|
|||||||-|-|
|||||||-|-|
|||||||-|-|
|||||||-|-|
|||||||-|-|
|**Total**||||||-|-|
01/04/2025
11
2022-23 Accounts CC17a_charitable_company
N 9
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**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**
**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._**|||||||
||||||||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
01/04/2025
12
2022-23 Accounts CC17a_charitable_company
N 10
## **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).**_
|**_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)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
01/04/2025
13
2022-23 Accounts CC17a_charitable_company
N 11
**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**
||**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Salaries and wages**|-|-|
|**Social security costs**|-|-|
|**Pension costs (defined contribution scheme)**|||
|**Other employee benefits**|-|-|
|**Total staff costs**|-|-|
|**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.**_
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||||
|||-|-|
|**Total staff costs**
**This year:**
**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**
**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 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**
**pension costs) for the reporting period of m**|**(excluding employer**
**ore than £60,000**|||
|||||
|**Band**||**Number of employees**||
|||**This year**|**Last year**|
|**£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 complete if an ex-gratia payment is_**
**_Please complete if any redundancy or term_**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**11.3 Ex-gratia payments to employees and**
**Please explain the nature of the payment**
**Please state the legal authority or reason**
**for making the payment**
**Please state the amount of the payment (or**
**right to an asset)**
**11.4 Redundancy payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the ba**
**Please state the accounting policy for any r**
**payments**
**Please provide the total amount paid to key**|**management personnel**|||
|||**This year**|**Last year**|
|||**£**|**£**|
|||-|-|
|||||
|||**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**_made._**
**Tota**
**others (excluding trustees)**|**l**
-|-|
|||||
||**This year**|||
||**Last year**|||
|||||
||**This year**|||
||**Last year**|||
||**_ination payment is made in t_**
**value of any waiver of a**
**lance sheet date**
**edundancy or termination**|||
|||**This year**|**Last year**|
|||**£**|**£**|
|||-|-|
|||**_he period._**||
|||**This year**|**Last year**|
|||**£**|**£**|
|||-|-|
|||||
|||||
|||||
|||**This year**|**Last year**|
|||**£**|**£**|
|||-|-|
|||||
|||||
01/04/2025
14
2022-23 Accounts CC17a_charitable_company
N 12
**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.**_
||**This year**|**Last year**||
|---|---|---|---|
||**£**|**£**||
|**Amount of contributions recognised in the SOFA as an expense**|-|-||
|||||
|**Please explain the basis for allocating the liability and expense of**||||
|**defined contribution pension scheme between activities and between**||||
|**restricted and unrestricted funds.**||||
|**_12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to_**||||
|**_ascertain its share of the underlying assets and liabilities._**||||
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details 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**
01/04/2025
15
2022-23 Accounts CC17a_charitable_company
N 13
**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)**
|||**Grants to**|||||
|---|---|---|---|---|---|---|
|**Analysis**|**Grants to institutions**|**individuals**||**Support costs**|**Total**||
|||||**£**|**£**||
|Activity or project 1|-||-|-||**-**|
|Activity or project 2|-||-|-||-|
|Activity or project 3|-||-|-||-|
|Activity or project 4|-||-|-||-|
|**_Total_**|**-**||**-**|**-**||**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|||||||**_Please provide_**||
|---|---|---|---|---|---|---|---|
|**_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_**|||||**_Yes_**|**_details of charity's_**
**_URL._**||
|**_grant and total paid to each institution is available on the charity's web site._**|||||**_No_**|**_Provide details_**
**_below_**||
|||||||||
||**Names of institution**|||**Purpose**||**Total amount of**
**grants paid £**||
|||||||-||
|||||||-||
|||||||-||
|||||||-||
|||||||-||
|||||||-||
|||||||-||
|||||||-||
|||||||-||
|||||||-||
|**_Total grants to institutions in reporting period_**||||||**-**||
|||||||-||
|**_Other unanalysed grants_**||||||||
|**_TOTAL GRANTS PAID_**||||||-||
|**Last year:**||||||||
|**13.3 Analysis**|**of grants paid (included**||**in cost of charitable activities)**|||||
|||||**Grants to**||||
||**Analysis**||**Grants to institutions**|**individuals**|**Support costs**|**Total**||
||||||**£**|**£**||
|Activity or project 1|||-|-|-|-||
|Activity or project 2|||-|-|-|-||
|Activity or project 3|||-|-|-|-||
|Activity or project 4|||-|-|-|-||
||**_Total_**||**-**|**-**|**-**|**-**||
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|||||**_Please provide_**||
|---|---|---|---|---|---|
|**_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_**|||**_Yes_**|**_details of charity's_**
**_URL._**||
|**_grant and total paid to each institution is available on the charity's web site._**|||**_No_**|**_Provide details_**
**_below_**||
|||||||
|**Names of institution**|**Purpose**|||**Total amount of**
**grants paid £**||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|**_Total grants to institutions in reporting period_**||||**-**||
|**_Other unanalysed grants_**||||-||
|**_TOTAL GRANTS PAID_**||||-||
01/04/2025
16
2022-23 Accounts CC17a_charitable_company
N 14
**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**
|**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
Additions
Revaluations
Disposals
Transfers *|-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**_This year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_Last year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the_**
**_assets been carried under the cost model._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction_**
**_of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of_**
**_tangible fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are pledged as security for liabilities._**
**14.2 Depreciation and impairments**
****Basis**
**** Rate**
**14.3 Net book value**
**14.4 Impairment**
**14.5 Revaluation**
**14.6 Other disclosures**
At end of the year
-
-
-
SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
At beginning of the year
-
-
-
Disposals
-
-
-
Depreciation
-
-
-
Impairment
-
-
-
Transfers*
-
-
-
At end of the year
-
-
-
Net book value at the
beginning of the year
-
-
-
Net book value at the
end of the year
-
-
-|-|-|-|-|-|
||**impairments**|||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||
-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||||||
|||||||
|||||||
|||||**This year**
**Last year**||
|||||||
|||||||
|||||||
|||||-|-|
|||||||
|||||**This year**|**Last year**|
|||||**£**|**£**|
|||||-|-|
|||||-|-|
|||||||
- _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_
01/04/2025
17
2022-23 Accounts CC17a_charitable_company
N 15
|**Section C**|||**Notes to the accounts**|**Notes to the accounts**||**(cont)**|**(cont)**|
|---|---|---|---|---|---|---|---|
|**Note 15**||**Intangible assets**||||||
|**_Please complete this note if the charity has any intangible assets_**||||||||
|**15.1 Cost or valuation**||||||||
|||**Research &**|**Patents and**|**Other**|**Total**|||
|||**development**|**trademarks**|||||
|||**£**|**£**|**£**|**£**|||
|At beginning of the year||-|-|-|-|||
|Additions||-|-|-|-|||
|Disposals||-|-|-|-|||
|Revaluations||-|-|-|-|||
|Transfers *||-|-|-|-|||
|At end of the year||-|-|-|-|||
|**15.2 Amortisation and**|**impairments**|||||||
|****Basis**||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line||
|||||||("SL") or||
|||||||Reducing||
|||||||Balance ("RB")||
|**** Rate**||||||||
|||||||||
|At beginning of the year||-|-|-|-|||
|Disposals||-|-|-|-|||
|Amortisation||-|-|-|-|||
|Impairment||-|-|-|-|||
|Transfers*||-|-|-|-|||
|At end of year||-|-|-|-|||
|**15.3 Net book value**||||||||
|Net book value at the||-|-|-|-|||
|beginning of the year||||||||
|Net book value at the||-|-|-|-|||
|end of the year||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **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.**_
## **Last year:**
_**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:**_
||**This year**|**Last year**|
|---|---|---|
|**_the effective date of the revaluation_**|||
|**_the name of independent valuer, if applicable_**|||
|**_the methods applied_**|||
|**_the carrying amount that would have been_**|||
|**_recognised had the assets been carried under the_**|||
|**_cost model._**|||
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (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.**_
- _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._
01/04/2025
18
2022-23 Accounts CC17a_charitable_company
N 16
|**Section C N**|**otes to the accounts**|**otes to the accounts**||**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|---|---|
|**Note 16 Heritage asse**
**_Please complete this note if the charity h_**
**16.1 General disclosures for all charities**|**ts**
**_as heritage assets_**
**holding heritage assets**||||||
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation, management**
**and disposal of heritage assets.**
**16.2 Cost or valuation**|**This year**|||**Last year**|||
||Pengersick Castle premises||and grounds|Pengersick Castle premises and grounds|||
||Valuing this asset is difficult
re-value the Castle once eve||due to its uniqu
ry 10 years and t
ye|eness. The Trust has a policy that attempts to
hat no depreciation is applied in the intervening
ars.|||
|||||**Total**
**£**
**£**
**Heritage asset**
**4**|||
||**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|**Total**
**£**||
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|799,100|-|-|-|799,100||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|**_Please provide a description of the even_**
**_to the recognition or reversal of an impa_**
**_Please provide a description of the even_**
**_to the recognition or reversal of an impa_**
**_If an accounting policy of revaluation is_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applic_**
**_qualifications of independent valuer_**
**_the methods applied and significant ass_**
**_any significant limitations on the valuati_**
**16.3 Depreciation and impairments**
****Basi**
**** Rat**
**16.4 Net book value**
**16.5 Impairment**
**This year**
**Last year**
**16.6 Revaluation**
**16.7 Analysis of heritage assets by class**
**16.8 Heritage assets (where heritage ass**
**(i) Explain the reason why heritage**
**assets have not been recognised on the**
**balance sheet.**
**(ii) Describe the significance and natur**
**of heritage assets.**
**(iii) Disclose information that is helpful**
**in assessing the value of heritage**
**assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**
**16.9 Five year summary of heritage asse**
At end of the year
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
Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|799,100|-|-|-|799,100||
||||||||
||**s**|||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||**e**||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||799,100|-|-|-|799,100||
||799,100|-|-|-|799,100||
||**_ts and circumstances that led_**
**_irment loss._**
**_ts and circumstances that led_**
**_irment loss._**
**_adopted, please provide:_**
**_able_**
**_umptions_**
**_on_**
**or group distinguishing those**||||||
||||Not applicable||||
||||||||
||||Not applicable||||
||||||||
||||**This**|**year**|**Last year**||
||||Not applicable||Not applicable||
||||||||
||||||||
||||||||
||||||||
||||**at cost and thos**|**e at valuation**|||
|||||**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|||||-|799,100|799,100|
|||||-|-|-|
|||||-|-|-|
|||||-|-|-|
|||||-|-|-|
||**ets are not recoignised on the b**||**alance sheet)**|-|799,100|799,100|
||||||||
||**This year**|||**Last year**|||
||Not applicable|||Not applicable|||
||**e**||||||
||||||||
||||||||
||**ts transactions**||||||
||**2022**|**2021**|**2020**|**2019**|**2018**||
||**£**|**£**|**£**|**£**|**£**||
|**Purchases**
**Donations**
**Total additions**
**Charge for impairment**
**Total charge for impairment**
**Disposals**
**Total disposals**
Group A
Group B
Group C
Other
Group A
Group B
Group C
Other
Group A
Group B
Group C
Other
Group A - carrying amount
Group B - carrying amount
Group C
Other|||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-||||||
||-||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||**2022**||**2021**||**2020**||**2019**||**2018**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
||**£**||**£**||**£**||**£**||**£**|||
|**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**||**-**||**-**||**-**||**-**||**-**||
|||||||||||||
01/04/2025
19
2022-23 Accounts CC17a_charitable_company
N 17
|**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|
|**Note 17 Investment as**
**17.1 Fixed assets investments (plea**
**_Please complete this note if the charity_**
Carrying (fair) value at beginning of period
additions to investments during
period*
disposals at carrying value
transfer in/(out) in the
period
net gain/(loss) on
revaluation
**Add:**
**Less:**
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**
**Add/(deduct):**|**sets**
**se provide for each class of investment)**
**_has any investment assets._**||||||
||**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
||-|
44,985|-|-|-|44,985|
||-|
-|
-|-|-|-|
||-|
-|
-|-|-|-|
||-|
-|
-|-|-|-|
||-|
-|
-|-|-|-|
||-|
-|
-|-|-|-|
||-|
399|-|-|-|399|
|Carrying (fair) value at end of year|-|
45,384|-|-|-|45,384|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair 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.**
## **This year: Analysis of investments**
|**Analysis of investments**
**Analysis of investments**
**17.3 If your charity holds investment**
**17.4 Please provide a breakdown of**
**Analysis of current asset investmen**
**17.5 Guarantees**
**17.6 Concessionary loans**
**17.7 Additional information**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cos**
**Last year:**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cos**
**(i) Explain the methods and significant**
**determining the fair value of investmen**
**charity**
**(ii) Name or independent valuer, if app**
**qualifications**
**(iii) Provide details of any restrictions**
**investment property or on the remittanc**
**proceeds**
**(iv) Explain any contractual obligation**
**construction or development of investm**
**maintenance or enhancements**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Please provide details and amount of a**
**behalf of a third party**
**Name of the entity or entities benefittin**
**Please explain how the guarantee furth**
**Amount of concessionary loans made (**
**Amount of concessionary loans receive**
**Terms and conditions eg interest rate, s**
**provided**
**Value of any concessionary loans whic**
**committed but not taken up at the repor**
**Amounts payable within 1 year**
**Amounts payable after more than 1 yea**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 y**
**Please provide information about the si**
**investments to the charity's financial po**
**performance eg. terms and conditions**
**use of hedging to manage financial risk**
**For all investments measured at fair val**
**for determining the value, including any**
**applied when using a valuation techniq**
**Where a charity has provided financial**
**form of security, the carrying amount of**
**asset pledged as security and the terms**
**conditions relating to its pledge.**
**For all investments measured at fair val**
**for determining the value, including any**
**applied when using a valuation techniq**
**Where a charity has provided financial**
**form of security, the carrying amount of**
**asset pledged as security and the terms**
**conditions relating to its pledge.**
**_made may be disclosed in aggregate provid_**
**_aggregation does not obsure significant inf_**
**_loans received may be disclosed in aggreg_**
**_that such aggregation does not obsure sign_**
**_information)._**||||||||
|---|---|---|---|---|---|---|---|
||||**Fair value at year end**|**Cost less impairment**||||
||||**£**|**£**||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
||**properties,**
**current ass**
**ts**
**t less impairm**
**t less impairm**
**assumptions**
**t property hel**
**licable, and re**
**on the ability**
**e of income o**
**s for the purc**
**ent property**
**ny guarantee**
**g from those g**
**ers the charity**
**).**
**d**
**ecurity**
**h have been**
**ting date**
**r**
**ear**
**gnificance of**
**sition or**
**of loans or the**
**.**
**ue, the basis**
**assumptions**
**ue.**
**assets as a**
**the financial**
**and**
**ue, the basis**
**assumptions**
**ue.**
**assets as a**
**the financial**
**and**
**_Multiple loans_**
**_ed that such_**
**_ormation_**
**_(Multiple_**
**_ate provided_**
**_ificant_**|**please comp**
**et investmen**
**ent)**
**ent)**
**in**
**d by the**
**levant**
**to realise**
**r disposal**
**hase,**
**or for repairs,**
**made to or on**
**uarantees**
**'s aims**|-|-||||
||||-|||||
||||**Fair value at year end**
**Cost less impairment**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|||||
|||||||||
||||**Fair value at year end**|**Cost less impairment**||||
||||**£**|**£**||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|||||
||||**This year**|**Last year**||||
||||**£**|**£**||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
||||-|-||||
|||||||||
||||**This year**||**Last year**|||
|||||||||
|||||||||
|||||||||
||||**_Description_**
**This year £**
**Last year £**
-
-
-
-
-
-
-
-|||||
||||**_Description_**||**This year £**|**Last year £**||
||||||-|-||
||||||-|-||
||||||-|-||
||||||-|-||
|||**_Total_**|||-|-||
||||**_Description_**
**This year £**
**Last year £**
-
-
-
-
-
-|||||
||||**_Description_**||**This year £**|**Last year £**||
||||||-|-||
||||||-|-||
||||||-|-||
|||**_Total_**|||-|-||
|||||||||
||||**This year**|**Last year**||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||||**This year**|**Last year**||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
01/04/2025
20
2022-23 Accounts CC17a_charitable_company
N 18
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
_**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**Other trading activities:**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|**_Total previous year_**
**Total this year**
**18.2 Please specify the carrying amo**
**stocks pledged as security for liabiliti**|-|-|-|-|-|
||-|-|-|-|-|
||**unt of any**
**es**|||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
01/04/2025
21
2022-23 Accounts CC17a_charitable_company
N 19
**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**|||
|---|---|---|
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
_**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)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
01/04/2025
22
2022-23 Accounts CC17a_charitable_company
N 20
**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**|**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**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**20.2 Deferred income**
**_Please complete this note if the charity has deferr_**
**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Total**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous period**
**Balance at the end of the reporting period**|-|-|-|-|
||**_ed income._**||||
||**This year**||**Last year**||
||||||
||**s**||||
||||**This year**
**£**|**Last year**
**£**|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
01/04/2025
23
2022-23 Accounts CC17a_charitable_company
N 21
**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**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the cur**
**Unused amounts reversed during the period**|**rent period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|**Balance at the end of the reporting period**
**21.2 Please provide:**
**- a brief description of any obligations on the**
**balance sheet and the expected amount and**
**timing of resulting payments;**
**- an indication of the uncertainties about the**
**amount or timing of those outflows; and**
**- the amount of any expected reimbursement,**
**stating the amount of any asset that has been**
**recognised for that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide**
**details of commitment made, the time frame of**
**that commitment, any performance-related**
**conditions and details of how the commitment**
**will be funded (with contracts for capital**
**expenditure separately identified).**
**21.4 Where unrestricted funds have been**
**designated to a fund commitment, please**
**disclose the nature of any amounts designated**
**and the likely timing of that expenditure.**|**This year**|-|-|
|||**Last year**||
||Not applicable|Not applicable||
|||||
|||||
||**This year**|**Last year**||
|||||
|||||
|||||
01/04/2025
24
2022-23 Accounts CC17a_charitable_company
N 22
**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|
01/04/2025
25
2022-23 Accounts CC17a_charitable_company
N 23
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**----- Start of picture text -----**
This year
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
Not applicable
Last year
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
Not applicable
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**----- Start of picture text -----**
This year
Description of item Estimate of financial effect
Last year
Description of item Estimate of financial effect
**----- End of picture text -----**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**This year Last year 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**
01/04/2025
26
2022-23 Accounts CC17a_charitable_company
N 24
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||74,852|97,292|
||-|-|
|**Total**|74,852|97,292|
01/04/2025
27
2022-23 Accounts CC17a_charitable_company
N 25
**Section C Notes to the accounts (cont)**
**Note 25 Fair value of assets and liabilities**
**This year Last year 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.**
01/04/2025
28
2022-23 Accounts CC17a_charitable_company
N 26
**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**
|**This year**
**Last year**|**This year**
**Last year**|
|---|---|
|Not applicable|Not applicable|
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
01/04/2025
29
2022-23 Accounts CC17a_charitable_company
N 27.1
**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**
**£**||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted fund|U|All income and expenditure||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|**_Other funds (balancing figure)_**|**N/a**|**N/a**||-||-|-|-|-|-||
|**Total Funds as per balance shee**
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**|||**t**|-||-|-|-|-|-||
||||||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)._**||||||||||||
01/04/2025
30
2022-23 Accounts CC17a_charitable_company
N 27.2
**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**_
|**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**
**£**||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|||||-||-|-|-|-|-||
|**_Other funds (balancing figure)_**|**N/a**|**N/a**||-||-|-|-|-|-||
|**Total Funds as per balance shee**
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**|||**t**|-||-|-|-|-|-||
||||||Yes*
No*|||||||
|||||||||||||
01/04/2025
31
2022-23 Accounts CC17a_charitable_company
N 27.3
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
|**27.3 Transfers between funds**|**27.3 Transfers between funds**|**27.3 Transfers between funds**|**27.3 Transfers between funds**|
|---|---|---|---|
|**This year**||||
||**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||-|
||||-|
|**Last year**||||
||**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**||||
|**Planned use**|**Purpose of the designation**||**Amount**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**Last year**||||
|**Planned use**|**Purpose of the designation**||**Amount**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
01/04/2025
32
2022-23 Accounts CC17a_charitable_company
N 28
**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 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.**_
||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**||
|---|---|---|---|---|---|---|
||**Legal authority (eg**|**Remuneration**|**Pension**|**Redundancy**|**Other**|**TOTAL**|
|**Name of trustee**|**order, governing**
**document)**||**contribution**|**(including loss**
**of office)/ex**
**gratia**|||
|||**£**|**£**|**£**|**£**|**£**|
|Not applicable||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
||||||||
|**_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._**|||||||
## **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)**
_**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.**_
||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**||
|---|---|---|---|---|---|---|
||**Legal authority (eg**|**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**|**Other**|**TOTAL**|
|**Name of trustee**|**order, governing**|||**of office)/ex**|||
||**document)**|||**gratia**|||
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
||||||||
|**_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._**|||||||
## **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)**
|**Type of expenses reimbursed**|**This year**
**£**||**Last year**
**£**||
|---|---|---|---|---|
|**Travel**||-||-|
|**Subsistence**||-||-|
|**Accommodation**||-||-|
|**Other (please specify):**||-||-|
|||-||-|
|**TOTAL**||-||-|
||||||
|**Please provide the number of trustees reimbursed for expenses or who had**|||||
|**expenses paid by the charity**|||||
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|||||||**Amounts**|
|---|---|---|---|---|---|---|
|**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**|**written off**
**during**
**reporting**|
|||||||**period**|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
|**_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._**|||||||
|**_For any related party, please provide details of any guarantees_**|||||||
|**_given or received._**|||||||
|**Last year**|||||||
|**There have been no related party transactions in the reporting period (True or False)**|||||||
|||||||**Amounts**|
|**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**|**written off**
**during**
**reporting**|
|||||||**period**|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||||||
|**_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._**|||||||
_**For any related party, please provide details of any guarantees given or received.**_
01/04/2025
33
2022-23 Accounts CC17a_charitable_company
N 29
## **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.**
01/04/2025
34
##
##