## **Trustees' Annual Report for the period**
Period start date Period end date Day Month Year Day Month Year **From** 01 05 2024 **To** 30 04 2025
## Section A Reference and administration details
**Charity name Other names charity is known by Registered charity number (if any)** 1143625
Pengersick Historic & Education Trust
**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|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
## **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)**|**advisers (Optional information)**|
|---|---|---|
|**Type of adviser**|**Name**
**Address**||
|**None**|||
||||
||||
||||
**Name of chief executive or names of senior staff members (Optional information)**
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
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 18[th] , 2008.
During the year, the trust delivered a range of activities to enhance public understanding of the site’s historic, cultural, and environmental importance. Guided walks and tours were offered throughout the year, providing accessible learning opportunities for visitors of all ages and encouraging broader community interest in local heritage.
The trust also further developed its volunteer programme, enabling local people to gain new skills, support conservation work, and take part in caring for the castle and its grounds. This involvement helps maintain the quality and safety of the site.
**Summary of the main activities undertaken for the** In addition, the site continued to host weddings and private events, which **public benefit in relation to** introduce new audiences to the historic environment. Income from these **these objects (include within** events supported the ongoing maintenance of the site and the delivery of **this section the statutory** educational activities. **declaration that trustees have had regard to the guidance** Feedback from visitors are participants was consistently positive, **issued by the Charity** demonstrating the value of the trust’s work in promoting understanding **Commission on public** and appreciation of the heritage site. Trustees confirm that all activities **benefit)** met Charity Commission guidance on public benefit.
## **Additional details of objectives and activities (Optional information)**
March **2012**
**TAR**
3
The trust is greatly supported by the hard work of its committed volunteers. Through their maintenance and preservation of the garden, we are able to keep the site inviting and open to the public.
Their involvement plays a key role in enhancing the quality of each 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**
During the year, the charity expanded its activities and strengthened its contribution to the community. A high volume of weddings and private events generated essential income to support our work. Our guided tours and history walks continued to be well attended and received consistently positive feedback. Engagement from both visitors and volunteers increased notably, helping to build stronger community connections. Volunteer efforts resulted in clear improvements across the castle and grounds.
Overall, the charity received many favourable reviews, reflecting the strong quality of the visitor experience we delivered.
March **2012**
**TAR**
5
## **Section E Financial review**
Our policy is to keep a minimum of one year’s basic running cost to the **Brief statement of the** side, to fall back on if needed.
**charity’s policy on reserves**
**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
0410212025
TAR
Maich 2012
Pengersick Historic & Education Trust
Charity No 1143625 Company No 07610812 ~~Annual accounts for the period~~ 1 May 2024 **To** 30 April 2025
**Section A Statement of financial activities (including summary income and expenditure account)**
|**and expenditure account)**||||||
|---|---|---|---|---|---|
||**y**|||||
|**Recommended categories by activity**
Gu
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material expense item
S10
Other
S11
**_Total_**
S12
S13
Tax payable
S14
S15
Net gains/(losses) on investments
S16
**Net income/(expenditure)**
S17
**Extraordinary items**
S18
**Transfers between funds**
S19
S20
Other gains/(losses)
S21
**_Net movement in funds_**
S22
Total funds brought forward
S23
**_Total funds carried forward_**
S24
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_funds:_**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**funds**
**funds**
**funds**
**funds**|||||
||276|-|-|276|-|
||113,015|-|-|113,015|126,723|
||-|-|-|-|-|
||- 5,696|-|-|- 5,696|-|
||-|-|-|-|-|
||-|-|-|-|-|
||107,595|-|-|107,595|126,723|
|||||||
||-|-|-|-|-|
||99,075|-|-|99,075|75,519|
|||||||
||-|-|-|-|-|
||99,075|-|-|99,075|75,519|
|||||||
||8,520|-|-|8,520|51,204|
||-|-|-|-|-|
||8,520|-|-|8,520|51,204|
||-|-|-|-|-|
||8,520|-|-|8,520|51,204|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||8,520|-|-|8,520|51,204|
|||||||
||965,354|-|-|965,354|914,150|
||973,874|-|-|973,874|965,354|
|Pengersick Historic & Education Trust|Pengersick Historic & Education Trust|CharityNo|1143625|1143625|1143625||
|---|---|---|---|---|---|---|
|||CompanyNo|07610812||||
|Annual accounts for theperiod
|Period start date: 1 May 2024
|||To period end date: 30 April||2025|
|~~**Section B Balance sheet**~~|||||||
|Guidance note
**£**
**Fixed assets**
F01
**Intangible assets (Note 15)**
B01
-
**Tangible assets (Note 14)**
B02
-
**Heritage assets (Note 16)**
B03
799,100
**Investments (Note 17)**
B04
45,526
**_Total fixed assets_**
B05
844,626
**Current assets**
**Stocks (Note 18)**
B06
-
**Debtors (Note 19)**
B07
-
**Investments (Note 17.4)**
B08
-
**Cash at bank and in hand (Note 24)**
B09
94,635
**_Total current assets_**
B10
94,635
B11
-
**_Net current assets/(liabilities)_**
B12
94,635
**_Total assets less current liabilities_**
B13
939,261
B14
-
**Provisions for liabilities**
B15
-
**_Total net assets or liabilities_**
B16
939,261
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
**Unrestricted funds**
B19
939,261
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
939,261
**ed funds**
**year (Note 20)**
**year (Note 20)**
**Restricted income funds (Note 27)**|||**£**
F02
**funds**|**£**
**£**
F03
F04
**t funds**
**year**||**£**
F05
**year**|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||799,100|-|-|799,100|799,100|
|||45,526|-|-|45,526|51,224|
|||844,626|-|-|844,626|850,324|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||94,635|-|-|94,635|97,292|
|||94,635|-|-|94,635|97,292|
||||||||
|||-|-|-|-|-|
||||||||
|||94,635|-|-|94,635|97,292|
||||||||
|||939,261|-|**-**|939,261|947,616|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||939,261|-|-|939,261|947,616|
||||||||
|||-|||-
-
939,261
-|-|
||||-|-||-|
|||939,261||||974,636|
||||||||
||||||||
|||939,261|-|-|939,261|974,636|
_**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. g p p y g q p p 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.**_
|**_mpanies regime and in accordance with FRS102 SORP._**|||
|---|---|---|
|Signature of director authenticating accounts being sent to Companies House
Signed by one or two trustees/directors on behalf of all the trustees/directors|Print Name|Date of approval
dd/mm/yyyy|
||||
||||
||||
||Signature|Date dd/mm/yyyy|
||||
|||**Print name**|
CC17a (Excel)
02/20/2026
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* 1 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* 1 Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
1
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support **Not applicable** the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the **Not applicable** going concern assumption doubtful;
Where accounts are not prepared on a going **Not applicable** concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|Yes*
No*|1||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|---|
||0||||
|**_Please disclose:_**|||||
|**_(i) the nature of the change in accounting policy;_**||||Not applicable|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**||||Not applicable|
CC17a (Excel)
02/20/2026
3
_**(iii) the amount of the adjustment for each line affected in**_ Not applicable _**the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* 1 * -Tick as appropriate No* 0
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|Not applicable|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not applicable|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|Not applicable|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
|
Yes*
No*||
1|
* -Tick as appropriate|
|---|---|---|---|
|||0||
|||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|Not applicable|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|Not applicable|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|Not applicable|
CC17a (Excel)
02/20/2026
4
CC17a
Exte
0212012026
## **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 None in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously 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 period£ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
02/20/2026
6
## **Section C Notes to the accounts (cont)**
|**Note 2**|**Accounting policies**||||
|---|---|---|---|---|
|**2.2 INCOME**|||||
|**Recognition of income**|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;|Yes*|No*|N/a*|
||· the monetary value can be measured with sufficient reliability.|1|0|0|
|**Offsetting**|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.|Yes*|No*|N/a*|
|||1|0|0|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
1|No*
0|N/a*
0|
||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|Yes*|No*|N/a*|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|1|0|0|
||Legacies are included in the SOFA when receipt is probable, that is, when there has||||
|**Legacies**|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|Yes*|No*|N/a*|
||charity or have been met.|1|0|0|
|||Yes*|No*|N/a*|
|**Government grants**|The charity has received government grants in the reporting period||||
|||1|0|0|
||Gift Aid receivable is included in income when there is a valid declaration from the donor.||||
|**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|Yes*|No*|N/a*|
|**donations and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the||||
||terms of the appeal have specified otherwise.|1|0|0|
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or|Yes*|No*|N/a*|
|**performance related**|services or met the performance related conditions.||||
|**grants**||1|0|0|
|||Yes*|No*|N/a*|
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|1|0|0|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be|Yes*|No*|N/a*|
||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.|1|0|0|
||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|Yes*|No*|N/a*|
||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'.|1|0|0|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets|Yes*|No*|N/a*|
||and included in the SoFA as incoming resources when receivable.|1|0|0|
||Gifts in kind for use by the charity are included in the SoFA as income from donations|Yes*|No*|N/a*|
||when receivable.||||
|||1|0|0|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|Yes*|No*|N/a*|
|**facilities**|the gift to the charity provided the value of the gift can be measured reliably.||||
|||1|0|0|
||Donated services and facilities that are consumed immediately are recognised as|Yes*|No*|N/a*|
||income with an equivalent amount recognised as an expense under the appropriate||||
||heading in the SOFA.|1|0|0|
|**Support costs**|The charity has incurred expenditure on support costs.|Yes*|No*|N/a*|
|||1|0|0|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes*|No*|N/a*|
|||1|0|0|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|Yes*|No*|N/a*|
02/20/2026
CC17 FRS 102 SORP
7
|**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
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.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
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.
**Settlement of insurance**
**claims**
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.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
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.
**Governance and support**
**costs**
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.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
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 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
**Basic financial**
**instruments**
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.
**Tangible fixed assets for**
**use by charity**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
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|1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0|
|---|---|
|||
||Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
0
1
0
Yes*
No*
N/a*
0
0
1
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*
1
0
0
Yes*
No*
N/a*|
Investments held for resale or pending their sale and cash and cash equivalents with a t it d t f l th 1 t t d t t i t t
02/20/2026
CC17 FRS 102 SORP
8
||maturity date of less than 1 year are treated as current asset investments||||
|---|---|---|---|---|
|||1|0|0|
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or|Yes*|No*|N/a*|
|**progress**|net realisable value.|1|0|0|
||Goods or services provided as part of a charitable activity are measured at net realisable|Yes*|No*|N/a*|
||value based on the service potential provided by items of stock.||||
|||1|0|0|
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the|Yes*|No*|N/a*|
||contract.||||
|||1|0|0|
|**Debtors**|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|Yes*|No*|N/a*|
||be received.|1|0|0|
|**Current asset investments**|The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes|Yes*|No*|N/a*|
||rather than to meet short-term cash commitments as they fall due.|0|1|0|
|||Yes*|No*|N/a*|
||They are valued at fair value except where they qualify as basic financial instruments.||||
|||0|0|1|
**POLICIES ADOPTED ADDITIONAL TO OR None DIFFERENT FROM THOSE ABOVE**
02/20/2026
CC17 FRS 102 SORP
9
## **Section C Notes to the accounts (cont)**
|**Note 3 Income**
**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
276 - - 276 -
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total**276 - - 276 -
Hire of castle premises
113,015 - - 113,015 126,723
- - - - -
- - - - -
Other
- - - - -
**Total**113,015 - - 113,015 126,723
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
**TOTAL INCOME**
113,291- -113,291 126,723
**Other information:**
**funds**
**funds**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
Membership subscriptions and sponsorships
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income**
Gain on disposal of a tangible fixed asset held
Gain on disposal of a programme related
Royalties from the exploitation of intellectual|**Income**
**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Income**
**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Income**
**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Income**
**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Income**
**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Income**
**Analysis of income**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|
|---|---|---|---|---|---|---|
||Donations and gifts|276|-|-|276|-|
||
Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other|-|-|-|-|-|
||
Membership subscriptions and sponsorships|-|-|-|-||
||Donated goods, facilities and services
|-|-|-|-|-|
||
Other|-|-|-|-||
||**Total**|276|-|-|276|-|
||||||||
||Hire of castle premises|113,015|-|-|113,015|126,723|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|113,015|-|-|113,015|126,723|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||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|-|-|-|-|-|
||
Gain on disposal of a programme related|-|-|-|-|-|
||
Royalties from the exploitation of intellectual|-|-|-|-|-|
||Other
|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||113,291|-|-|113,291|126,723|
||||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**|||||||
||||||||
|**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**|||||||
||||||||
|**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**|||||||
CC17a (Excel)
02/20/2026
10
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total** -
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
02/20/2026
11
## **Section C Notes to the accounts (cont)**
|**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**
**Thisyear**|**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**
**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**contingencies attaching to resources**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
02/20/2026
12
CC17a
Excel
13
0212012026
## **Section C Notes to the accounts (con**
## **Note 6 Expenditure**
|**Analysis**
**Expenditure on raising funds:**|**This year**
**Total funds**
**£**
**funds**
**income funds**
**funds**
**funds**|**This year**
**Total funds**
**£**
**funds**
**income funds**
**funds**
**funds**|**This year**
**Total funds**
**£**
**funds**
**income funds**
**funds**
**funds**|**This year**
**Total funds**
**£**
**funds**
**income funds**
**funds**
**funds**|**This year**
**Total funds**
**£**
**funds**
**income funds**
**funds**
**funds**|
|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|
|Operating membership schemes and social
lotteries|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|-|
|Fudraising agents|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|
|Operating a trading company undertaking
non-charitable tradingactivity|-|-|-|-|-|
|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**|99,075|-|-|99,075|75,519|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**Total expenditure on charitable activities**|99,075|-|-|99,075|75,519|
|**Separate material item of expense**||||||
||-|-|-|-|-|
CC17a (Excel)
02/20/2026
14
||-|-|-|-|-|
|---|---|---|---|---|---|
||-|-|-|-|-|
|**Total**|-|-|-|-|-|
|**Other**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|
||99,075|-|-|99,075|75,519|
CC17a (Excel)
02/20/2026
15
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**
|**Thisyear**
|**Thisyear**
|**Thisyear**
||
|---|---|---|---|---|---|
|**Activity orprogramme**|**undertaken**|**funding of**|~~**Support**~~
~~**Ct**~~|~~**Total this**~~
|**undertaken**|
||**£**|**£**|**£**
~~**oss**~~|**£**
~~**year**~~|**£**|
|Activity1|-|-|-|-|-|
|Activity2|-|-|-|-|-|
|Other|-|-|-|-|-|
|**Total**|-|-|-|-|-|
**This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
02/20/2026
16
## **nt)**
## **Last year**
|**Last year**|**Last year**|**Last year**|
|---|---|---|
|**Total funds**
**£**
**funds**
**funds**|||
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
- - 75,519 - - - - - - - - - - - 75,519
- - -
CC17a (Excel)
02/20/2026
17
- - - - - - - - - - - - - - - - - - - - - - - - - - 75,519
CC17a (Excel)
02/20/2026
18
|**Lastyear**
|**Lastyear**
|**Lastyear**
|
|---|---|---|
|**funding of**|~~**Support**~~
~~**Ct**~~|~~**Total last**~~
|
|**£**|**£**
~~**oss**~~|**£**
~~**year**~~|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
CC17a (Excel)
02/20/2026
19
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary ite**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**ms**|-|-|
CC17a (Excel)
02/20/2026
20
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
02/20/2026
21
## **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.**_
CC17a (Excel)
02/20/2026
22
## **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).**_
|**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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
02/20/2026
23
## **Section C Notes to the accounts**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees d**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This 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
**----- End of picture text -----**
_**Please give details of the number of employees whose total employee benefits (excludin costs) fell within each band of £10,000 from £60,000 upwards. If there are no such trans enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of**|
|---|---|
||**Thisyear**|
|**£60,000 to £69,999**|-|
|**£70,000 to £79,999**|-|
|**£80,000 to £89,999**|-|
|**£90,000 to £99,999**|-|
|**£100,000 to £109,999**|-|
|||
|**Please provide the total amount paid to key management**||
||**Thisyear**|
||**£**|
||-|
CC17a (Excel)
02/20/2026
24
**11.2 Average head count in the year The parts of the charity in which the employees work**
||**This year**
**Number**|
|---|---|
|**Fundraising**|-|
|**Charitable Activities**|-|
|**Governance**|-|
|**Other**|-|
|**Total**|-|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment This year**
**Last year**
**Please state the legal authority or reason for making the payment**
**This year Last year**
**This year £**
**Please state the amount of the payment (or value of any waiver of** - **a right to an asset)**
CC17a (Excel)
02/20/2026
25
## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
**This year £ Total amount of payment** - **The nature of the payment (cash, asset etc.) This year £ The extent of redundancy funding at the balance sheet date** - **Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
02/20/2026
26
## **(cont)**
## _**dealt with in Note 28)**_
**Last year £** - - - -
## _**ng employer pension actions, please**_
**employees Last year** - - - - - **Last year £** -
CC17a (Excel)
02/20/2026
27
**Last year Number** - - - - -
**Last year £**
CC17a (Excel)
02/20/2026
28
## **Last year £**
**Last year £** -
CC17a (Excel)
02/20/2026
29
## **Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
## _**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**
CC17a (Excel)
02/20/2026
30
## **Section C Notes to the accounts**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**institutions**|**individuals**|**Support costs**|
|---|---|---|---|
|Activityorproject 1|||**£**|
||-|-|-|
|Activityorproject 2|-|-|-|
|Activityorproject 3|-|-|-|
|Activityorproject 4|-|-|-|
|**_Total_**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in Yes the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. No**_
**Names of institution Purpose**
## _**Total grants to institutions in reporting period**_
## _**Other unanalysed grants**_
CC17a (Excel)
02/20/2026
31
TOTAL GRANTS PAID
CC17a
Excel
32
0212012026
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**institutions**|**individuals**|**Support costs**
**£**|
|---|---|---|---|
|Activityorproject 1|-|-|-|
|Activityorproject 2|-|-|-|
|Activityorproject 3|-|-|-|
|Activityorproject 4|-|-|-|
|**_Total_**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|
|---|---|
||**_No_**|
**Names of institution Purpose**
## _**Total grants to institutions in reporting period**_
## _**Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
CC17a (Excel)
02/20/2026
33
## **(cont)**
## _**a material part of**_
**Total £ -** - - - **-**
_**Please provide details of charity's URL. Provide details below**_
**Total amount of grants paid £** - - - - - - - - - - **-** -
CC17a (Excel)
02/20/2026
34
CC17a
Excel
35
0212012026
**Total £** - - - - **-**
_**Please provide details of charity's URL. Provide details below**_
~~**Total amount of grants paid £**~~ - - - - - - - - - - **-** - -
CC17a (Excel)
02/20/2026
36
## **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**
|**£**
**£**
**£**
**£**
- - - -
Additions
- - - -
Revaluations
- - - -
Disposals
- - - -
Transfers *
- - - -
At end of the year
- - - -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
Depreciation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of the year
- - - -
**14.3 Net book value**
- - - -
- - - -
**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
At the beginning of the
SL or RB (Straight
Line or Reducing
Balance)
At beginning of the
Net book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant, machinery and**
**motor vehicles**|**£**
**Fixtures, fittings and**
**equipment**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||-|-|-|-|
||-|-|-|-|
CC17a (Excel)
02/20/2026
37
## **14.4 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.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
## **This year**
_**the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had**_ - _**the assets been carried under the cost model.**_
## **14.6 Other disclosures**
|**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate 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._**|**Thisyear**|
|---|---|
||**£**|
||-|
||-
|
|||
_* 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 = red_
CC17a (Excel)
02/20/2026
38
## **)**
**Total £** - - - - - -
SL or RB - - - - - -
- -
CC17a (Excel)
02/20/2026
39
## **Last year**
-
**Last year £** - -
_ducing balance). Also_
CC17a (Excel)
02/20/2026
40
**Section C Notes to the accounts (cont**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
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
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
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
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
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
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
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
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
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
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
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
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|
|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including:**_
## _**Reasons for choosing amortisation rates**_
CC17a (Excel)
02/20/2026
41
## _**Policies for the recognition of any capital development**_
CC17a (Excel)
02/20/2026
42
## **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.**_
CC17a (Excel)
02/20/2026
43
_**(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 = red balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset ( for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
02/20/2026
44
CC17a
Excel
45
0212012026
CC17a
Excel
46
0212012026
ducirjg
In years),.
CC17a
Excel
47
0212012026
## **Section C Notes to the accounts (c**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
|**ets**
**_has heritage assets_**
**es holding heritage assets**|||
|---|---|---|
|**Thisyear**||**a**
|
|**Pengersick Catstle and grounds**|**Pengersi**||
|**Preservation and improvement of Pengersick C**
**Valuing this asset is difficult due to its uniqueness. T**
**attempts to re-value the Castle once every 10 years an**
**applied in the intervening years.**|||
||||
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|
|---|---|---|---|---|
||799,100|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||799,100|-|-|-|
||||||
||||||
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
CC17a (Excel)
02/20/2026
48
|At end of year
**16.4 Net book value**
Net book value at the end of the year
Net book value at the beginning of the
year|-|-|-|-|
|---|---|---|---|---|
||||||
||799,100|-|-|-|
||799,100|-|-|-|
CC17a (Excel)
02/20/2026
49
## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that**_ **Not applicable** _**led to the recognition or reversal of an impairment loss.**_ **Last year** _**Please provide a description of the events and circumstances that**_ **Not applicable** _**led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**----- Start of picture text -----**
This year
Not applicable
**----- End of picture text -----**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valua**
**----- Start of picture text -----**
At valuation
Group A
£
Carrying amount at the beginning of the -
period
Additions -
Disposals -
Depreciation/impairment -
Revaluation -
Carrying amount at the end of period -
**----- End of picture text -----**
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**This year**
CC17a (Excel)
02/20/2026
50
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
Not applicable
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
CC17a (Excel)
02/20/2026
51
## **16.9 Five year summary of heritage assets transactions**
||**2025**|**2024**|**2023**|**2022**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||
||-|-|-|-|
||-|-|-|-|
||-||||
||-||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
CC17a (Excel)
02/20/2026
52
## **cont)**
## **Last year**
**ck Catstle and grounds**
**astle and grounds. he Trust has a policy that nd that no depreciation is**
**----- Start of picture text -----**
Total
£
799,100
-
-
-
-
799,100
**----- End of picture text -----**
**----- Start of picture text -----**
Straight Line
("SL") or
Reducing
Balance ("RB")
**----- End of picture text -----**
**----- Start of picture text -----**
-
-
-
-
-
**----- End of picture text -----**
CC17a (Excel)
02/20/2026
53
**----- Start of picture text -----**
-
799,100
799,100
**----- End of picture text -----**
CC17a (Excel)
02/20/2026
54
**Last year**
## **ation**
|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|
|799,100|799,100|
|-|-|
|-|-|
|-|-|
|-|-|
|799,100|799,100|
## **Last year**
CC17a (Excel)
02/20/2026
55
CC17a
Excel
56
0212012026
**2021 £** - - - - - - **-** - - - - **-** - - - - **-**
CC17a (Excel)
02/20/2026
57
## **Section C Notes to the accounts (cont**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
Carrying (fair) value at beginning of period
**Add:** additions to investments during period*
**Less:** disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):** transfer in/(out) in the period
**Add/(deduct):** net gain/(loss) on revaluation Carrying (fair) value at end of year
|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|
|---|---|---|---|---|
|-|51,224|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|- 5,698|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|45,526|-|-|-|
***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 betw knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets 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 sh differentiating between those held at fair value and those held at cost less impairment.**
## **This year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Other investments**|||
|---|---|---|
||**Fair value at year end**|**Cost les**|
||**£**||
||-||
||-||
||-||
||-||
||-||
||-||
CC17a (Excel)
02/20/2026
58
## **Grand total (Fair value at year end+Cost less impairment)**
## **Last year: Analysis of investments**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|||
|---|---|---|
||**Fair value at year end**|**Cost les**|
||**£**||
||-||
||-||
||-||
||-||
||-||
||-||
||||
## **17.3 If your charity holds investment properties, please complete the following note:**
**This year Las**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with t h**
|**h**|||
|---|---|---|
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**|**This year**|**La**|
||**£**||
||-||
||-||
||-||
||-||
CC17a (Excel)
02/20/2026
59
## **Other investments**
## **Total**
- -
## **17.5 Guarantees**
## **This year**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
CC17a (Excel)
02/20/2026
60
## **17.6 Concessionary loans**
_**Description**_ **Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).** _**Total Description**_ **Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Total**_ **This year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year 17.7 Additional information This year Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
CC17a (Excel)
02/20/2026
61
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
02/20/2026
62
## **t)**
**Total** 51,224 - - - 5,698 - - - 45,526
_**ween s the value of s where there is**_
## **heet row B04**
**s impairment £** - - - - - -
CC17a (Excel)
02/20/2026
63
-
**s impairment £** - - - - - - -
## **st year**
## **the balance**
**ast year £** - - - -
CC17a (Excel)
02/20/2026
64
**----- Start of picture text -----**
-
-
Last year
**----- End of picture text -----**
CC17a (Excel)
02/20/2026
65
|**This year £**|**Last year £**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|**This year £**|**Last year £**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|**Last year**||
|||
|||
|||
|||
|||
|||
## **Last year**
CC17a (Excel)
02/20/2026
66
CC17a
Excel
67
0212012026
## **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.**
|**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Thisyear**
**Lastyear**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**Thisyear**||**Lastyear**||
|||**£**||**£**||
|||||||
CC17a (Excel)
02/20/2026
68
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
## _**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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
02/20/2026
69
## **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**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts**
**or performance-related grants**|**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 deferred income**_
**This year Last year**
_**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
02/20/2026
70
## **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.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- a brief description of any obligations on the
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.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame of
that commitment, any performance-related
conditions and details of how the commitment
will be funded (with contracts for capital
expenditure separately identified).
21.4 Where unrestricted funds have been
designated to a fund commitment, please
disclose the nature of any amounts
designated and the likely timing of that
expenditure.
**----- End of picture text -----**
CC17a (Excel)
02/20/2026
71
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the**
**significance of financial instruments (eg.**
**debtors, creditors, investments etc) to the**
**charity's financial position or performance, for**
**example, the terms and conditions of loans or**
**the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial**
**assets as a form of security, the carrying**
**amount of the financial assets pledged as**
**security and the terms and conitions related to**
**its pledge should be given here.**|**This year**|**Last year**|
|---|---|---|
||Not applicable
|Not applicable|
||||
||Not applicable
|Not applicable|
CC17a (Excel)
02/20/2026
72
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
|**Lastyear**||
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence**
**is probable**|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence**
**is probable**|
|---|---|
|**This year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
|**Last year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
|**Explain any uncertainties relating to the**
**amount or timing of settlement; and the**
**possibilty of any reimbursement**
**Where it is not practical to make one or more**
**of these disclosures, please state this fact**|**This year**|**Last year**|
|---|---|---|
||||
||||
CC17a (Excel)
02/20/2026
73
**Section C Notes to the accounts (cont)**
|**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**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||94,635|97,292|
||-|-|
||-|-|
||-|-|
||94,635|97,292|
CC17a (Excel)
02/20/2026
74
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring**
**a loss due to a debtor not paying what is**
**owed) , liquidity risk (the risk of not being**
**able to meet short term financial demands)**
**and market risk (the risk that the value of**
**an investment will fall due to changes in the**
**market) arising from financial instruments**
**to which the charity is exposed at the end**
**of the reporting period and explain how the**
**charity manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors,**
**investments (see section 11, FRS 102**
**SORP)) measured at fair value through the**
**SoFA that is attributable to changes in**
**credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||
||
||||
||||
CC17a (Excel)
02/20/2026
75
## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||Not applicable|Not applicable|
||||
||||
CC17a (Excel)
02/20/2026
76
**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 sheet**|||-|-|-|-|-|-|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
_**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).**_
CC17a (Excel)
02/20/2026
77
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||-|-|-|-|-|-|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
|ü|ü|
CC17a (Excel)
02/20/2026
78
## **Section C Notes to the accounts**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**||
|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|
|Between unrestricted and
restricted funds|Not applicable|
|Between endowment and
restricted funds|Not applicable|
|Between endowment and
unrestricted funds|Not applicable|
|||
## **Last year**
|**Lastyear**||
|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|
|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**
## **Last year**
**Planned use Purpose of the designation**
CC17a (Excel)
02/20/2026
79
CC17a
Excel
80
0212012026
## **(cont)**
**Amount** - - - -
**Amount** - - - -
**Amount** - - - - - -
**Amount** - - -
CC17a (Excel)
02/20/2026
81
- - -
CC17a (Excel)
02/20/2026
82
## **Section C Notes to the accounts (con**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in g of such transactions should be provided in this note. If there are no transactions to report, please ent 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 any remuneration or other benefits paid to a trustee by the charity or any institution or company conn**_
**----- Start of picture text -----**
Amounts paid or benefit v
Legal authority (eg Remuneration Pension Redundancy
Name of trustee order, governing contribution (including loss
of office)/ex
document)
gratia
£ £ £
Not applicable - - -
- - -
- - -
- - -
**----- End of picture text -----**
_**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.**_
CC17a (Excel)
02/20/2026
83
## **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 any remuneration or other benefits paid to a trustee by the charity or any institution or company conn**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit**|**Amounts paid or benefit**|**Amounts paid or benefit**|**v**
|
|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**
**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 note. If there are no transactions to report, please enter “True” in the box below. If there are transacti enter "False".**_
CC17a (Excel)
02/20/2026
84
## **No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This 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 pa interest, including where funds have been held as agent for related parties. If there are no such transa 'true' in the box provided.**_
## **This year**
## **There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**at perio**|
**d**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||
||||-|-|||
||||-|-|||
||||-|-|||
||||-|-|||
_**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)**
CC17a (Excel)
02/20/2026
85
|**Amount**
**£**
**£**
**£**
- -
- -
- -
- -
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
- -
- -
- -
- -
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
- -
- -
- -
- -
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
- -
- -
- -
- -
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
- -
- -
- -
- -
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
- -
- -
- -
- -
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|
|---|---|---|---|---|---|
|~~**Name of the trustee or**~~
~~**ld**~~|
~~**Relationship**~~
~~**hi**~~|~~**Description of the**~~
~~**i**~~|**Amount**|~~**Balance at**~~
~~**id d**~~|~~**Provision for**~~
~~**i**~~|
|~~**reate party**~~|~~**to carty**~~|~~**transacton(s)**~~|**£**|**£**
~~**pero en**~~|**£**
~~**at pero**~~|
||||-|-||
||||-|-||
||||-|-||
||||-|-||
_**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.**_
CC17a (Excel)
02/20/2026
86
## **nt)**
## _**guidance notes) details ter “True” in the box**_
## _**legal authority for, nected with it.**_
## **value**
|**value**|**value**|
|---|---|
|**Other**|**TOTAL**|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
CC17a (Excel)
02/20/2026
87
## _**legal authority for, nected with it.**_
## **value**
|**value**||
|---|---|
|**Other**|**TOTAL**|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
_**d be provided in this ions to report, please**_
CC17a (Excel)
02/20/2026
88
**Last year £** - - - - - -
_**rty has a material actions, please enter**_
**Amounts written off bad debts during d end reporting period £** - - - - - - - -
CC17a (Excel)
02/20/2026
89
~~**bad debts**~~ **during** ~~**d end**~~ **£** - - - - - - - -
CC17a (Excel)
02/20/2026
90
## **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.**
CC17a (Excel)
02/20/2026
91
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs
report on the accounts
Sectlon A
Indopenderrt Eumlner's Report
Report to the trustee
membors ol
o/g.c/o {/, %[,
//&-I
On a¢ct)unts for the year
Charlty no
(if any)
.162r
Set out on pages
I report to the trustees my examinati(m ol the accourts ¢1 the abo
chanty lihe Trt} for the year wKJed
Responsibiliti"es and As charity trusw of the Trusl, yw are resFw&ble for the Pfepw&'on
basis of rwrt (rf the ac¢ourrts in ac¢trdan *ith requ1rur1ts of ts Gharities A
2011 fthe A¢t")
I report in respecr of my examinatioh ol Ihe Trusfs ¥¢ounts carrd out
Jer sec1 145 of ts 2011 Act and in carying OLrt my examina11, I
have followed ihe applicablè DIrectiC given by the Charity C0mISSi(
5ecknn 145(5)(b} of Ihè Act.
I have completed my Èxamination. I confirm that no matwial matters have
Ctynp to my attention (olher than that disd*)seri i*lt)w"l in connection ¥h
the exarnination g1* me cause to believe that in, any matsrial
Independent
examinerf5 Statement
acccKmting recd$ were ncl kopt in accordance with section 130 of
the Act
accounts do ncé xcord wilh the accountNvJ
I have no con¢ems and have come across other matters in connecti
7th Ihe examinaiit)n to whth atterfN)n should be drawn in c*der to enable a
proper urhyefstandirg of the accounts to be reacJ*d.
' <1glele the Ihe br18 rf1Y th) IKrf apply.
SigrM>d:
Name:
Oni%Y CfHT
Rolovant professional
qualifi&ition{s) or body
Irf any):
Addres$:
T£18 IQ)(
IER
October 2018