## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
## _**Registered Charity Number 1144320**_
## **TRUSTEES ANNUAL REPORT**
The Trustees of City of Canterbury Swimming Club present their Annual Report and Financial Statement for the period 1/02/2022 – 31/01/2023.
The Club’s Financial statement is prepared in accordance with the Charities Act 2011, FRS102 and the governing instrument.
## **STRUCTURE, GOVERNANCE & MANAGEMENT**
City of Canterbury Swimming Club (CCSC) is a registered charity, No 1144320 and has approx 80 members at any one time. It is governed by its constitution which is compliant with Swim England’s SwimMark criteria.
Trustees are appointed to serve for an indefinite period by the AGM. All Trustees give their time voluntarily and do not receive payment for their trustee duties.
City of Canterbury Swimming Club is affiliated to the sports governing body, Swim England (Amateur Swimming Association). It is also affiliated to East Invicta ASA, South East Region ASA and Kent County ASA.
The business and affairs of the club are conducted in accordance with the Laws and Technical Rules of the Amateur Swimming Association including Child Protection policies. All volunteer helpers have DBS checks carried out in accordance with the ASA guidelines on commencement of their role and are renewed in line with statutory requirement.
## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
## **NAMES OF THE TRUSTEES**
|**AMES OF THE TRUSTEES**||
|---|---|
|**NAME**|**DATES OF APPOINTMENT**|
|Larisa Caplin|06/2019|
|Daniela Sved|12/2020|
|Jacki Wellings|11/2022|
|Julie Hadlow|02/2020|
## **NAMES OF THE EXECUTIVE COMMITTEE WHO MANAGE THE CLUB**
|**OFFICE**|**EXECUTIVE OFFICER**|**DATES OF**
**APPOINTMENT**|
|---|---|---|
|Chairperson|Larisa Caplin|06/19 - ongoing|
|Hon Secretary|Jacki Wellings|11/22 - ongoing|
|Treasurer|Daniela Sved|12/20 - ongoing|
|Director of Swimming|Tracey Bessent|09/2021 - ongoing|
|Welfare Secretary|Julie Hadlow|06/2018- ongoing|
## **OBJECTIVES AND ACTIVITIES**
To benefit the public by promoting the teaching, development and practice of swimming including competitive swimming for all abilities from the age of 7 upwards and to stimulate Master competition in all disciplines of the sport.
## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
The City of Canterbury Swimming Club was founded in 1877 and is a competitive club, based at the Kingsmead Pool in Canterbury.
We teach swimming starting from Learn to Swim stage 6 to National Competitive level – and currently we do have national level qualifiers amongst our squad.
Swimming is very important for children and the running of the ‘learn to swim competitively’ programme at Kingsmead Leisure centre ensures that as many children as possible further develop vital swimming skills.
The clubs Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Canterbury Swimming Club is a charitable organisation that relies entirely on volunteers to keep it running; indeed many volunteers remain with the club long after their own children have left. Thus ensuring their knowledge and expertise remain with the club through their coaching and mentoring of new recruits. We are always looking for new volunteers and feel that everybody has the potential to bring something to the club, from administrative duties, catering, fund raising through to poolside coaching.
Courses are available throughout the year for poolside teachers and coaches to develop their knowledge and skills and obtain nationally recognised accreditations. All volunteers and poolside helpers are subject to the appropriate CRB checks to safeguard the welfare of swimmers.
## **ACHIEVEMENTS AND PERFORMANCE**
When planning our activities for the year the committee consider the Charity Commissions guidance on public benefit.
Although the club is no longer allowed to run the ‘learn to swim’ programme due to a conflict of interest with the leisure center’s own run swim lessons, throughout the year the club has continued with its programme of introducing, teaching & developing competitive swimming to children under recognised ASA stages of swimming development. As with many activities involving swimming there is a constant turnover of involvement as they develop and club membership is regular changing and evolving. We have progressed many children to build on their basic swimming skills; those that choose to take up swimming as a sporting challenge, we have developed and helped them achieve their full potential.
In the last year we have had swimmers who have reached regional and county level and achieved podium success.
## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
In this period we have also been successful in passing a Swim England ‘Swim Mark’ healthcheck.
## **FINANCIAL REVIEW**
Post covid the club has been relying on its reserves to cover a deficit of subscriptions over costs with increased pool hire costs and the loss of its ‘Learn to Swim’ arm. The year to January 31[st] saw a steady number of swimmers, however the introduction of new diving rules by Swim England meant the Club was no longer able to use the pool to host galas which is a main source of revenue. Moving forward in Spring 2023 Kingsmead Leisure Centre (run by Activelife) will be undergoing major renovations and the club will be working together with Activelife and the local council to press for modifications to be made so that the pool can host galas.
||Charity Name|Charity Name|Charity Name|Charity No (if
any)|||
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**01/02/22**|**To**|Period end date|31/01/23||
||||||||
|**Section A Statement of financial activities Section A Statement of financial**|||||||
|**Recommended categories by activity**
Guidance Notes
**Incoming resources (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
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
**Net income/(expenditure) before investment gains/(losses)**
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
**Other recognised** **gains/(losses):**||**Total funds**
**Prior year funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|||||
|||1,700|-|-|1,700|13|
|||46,971|-|-|46,971|22,403|
|||-|-|-|-|-|
|||-|-||-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||48,671|-|-|48,671|22,416|
||||||||
|||-|-|-|-|-|
|||48,434|-|-|48,434|35,012|
|||-|-|-|-|-|
|||1,745|-|-|1,745|582|
|||50,179|-|-|50,179|35,594|
||||||||
|||-1,508|-|-|-1,508|-13,178|
|||-|-|-|-|-|
|||-1,508|-|-|-1,508|-13,178|
|||-|-|-|-|-|
||||-|-|-||
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-1,508|-|-|-1,508|-13,178|
||||||||
|||4,558|-|-|4,558|17,736|
|||3,050|-|-|3,050|4,558|
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all the trustees
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all the trustees
**Creditors: amounts falling due within one year**
**(Note 20)**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Restricted income funds (Note 27)**|**£**
**£**
**£**
F01
F02
F03
-
-
-
517
-
-
-
-
-
-
-
-
517
-
-
-
-
-
-640
-
-
-
-
-
3,398
-
-
2,758
-
-
225
-
-
2,533
-
-
3,050
-
**-**
-
-
-
-
-
-
3,050
-
-
-
-
-
-
3,050
-
3,050
-
-
Signature
Print N
J WELLINGS
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
-
-
-
517
-
-
-
-
-
-
-
-
517
-
-
-
-
-
-640
-
-
-
-
-
3,398
-
-
2,758
-
-
225
-
-
2,533
-
-
3,050
-
**-**
-
-
-
-
-
-
3,050
-
-
-
-
-
-
3,050
-
3,050
-
-
Signature
Print N
J WELLINGS
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|
|---|---|---|---|
|||Signature|Print|
||||J WELLINGS|
|||||
CC17a (Excel)
2
02/04/2024
CC17a (Excell
0210412024
|**Total this year**
**£**
F04|**Total last year**
**£**
F05|
|---|---|
|-|-|
|517|-|
|-|-|
|-|-|
|517|-|
|||
|-|-|
|-640|-640|
|-|-|
|3,398|2,505|
|2,758|1,865|
|||
|225|9|
|||
|2,533|1,856|
|||
|3,050|1,856|
|||
|-|-|
|-|-|
|||
|3,050|1,856|
|||
|-
-
3,050
-|-|
||-|
||4,558|
|||
|3,050|4,558|
|||
|Name|Date of approval
dd/mm/yyyy|
||9.1.24|
|||
CC17a (Excel)
02/04/2024
4
## **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 their accounts in • and with* _**V**_ accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* _V_ 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:**_
|**1.3 Change of acc**
An explanation as to t
conclusion that the ch
Disclosure of any unc
assumption doubtful;
Where accounts are n
please disclose this fa
the trustees prepared
charity is not regarde
The accounts present|**ounting policy**
hose factors that support the
arity is a going concern;
ertainties that make the going concern
ot prepared on a going concern basis
ct together with the basis on which
the accounts and the reason why the
d as a going concern.
a true and fair view and the accountin|**ounting policy**
hose factors that support the
arity is a going concern;
ertainties that make the going concern
ot prepared on a going concern basis
ct together with the basis on which
the accounts and the reason why the
d as a going concern.
a true and fair view and the accountin|||
|---|---|---|---|---|
||||||
||||,
||
||||g policies adopted are those outlined in note { }.||
|Yes*
No*|V|* -Tick as appropriate|||
||||||
|**_Please disclose:_**|||||
|**_(i) the nature of the_**|**_change in accounting policy;_**||||
|**_(ii) the reasons why_**
**_reliable and more re_**|**_applying the new accounting policy_**
**_levant information; and_**||**_provides more_**||
|**_(iii) the amount of th_**
**_period, each prior p_**
**_adjustment relating_**
**_SORP._**|**_e adjustment for each line affected_**
**_eriod presented and the aggregate a_**
**_to periods before those presented,_**||**_in the current_**
**_mount of the_**
**_3.44 FRS 102_**||
|**1.4 Changes to ac**
No changes to accou|**counting estimates**
nting estimates have occurred in the reporting period (3.46 FRS 102 SORP).|**counting estimates**
nting estimates have occurred in the reporting period (3.46 FRS 102 SORP).|**counting estimates**
nting estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|---|
|Yes*
No*|V|* -Tick as appropriate||
||ü|||
|**_Please disclose:_**||||
|**_(i) the nature of any_**|**_changes;_**|||
|**_(ii) the effect of the c_**
**_liabilities for the cur_**|**_hange on income and expense or assets and_**
**_rent period; and_**|||
|**_(iii) where practicabl_**
**_periods._**|**_e, the effect of the change in one or more future_**|||
|**1.5 Material prior ye**
No material prior year
Yes*
No*
**_Please disclose:_**|**ar errors**
error have been identified in the reporting period (3.47 FRS 102 SORP).|||
||V|* -Tick as appropriate||
||ü|||
|||||
|**_(i) the nature of the_**|**_prior period error;_**|||
|**_(ii) for each prior pe_**
**_correction for each_**|**_riod presented in the accounts, the amount of the_**
**_account line item affected; and_**|||
|**_(iii) the amount of th_**
**_period presented in_**|**_e correction at the beginning of the earliest prior_**
**_the accounts._**|||
CC17a (Excel)
02/04/2024
5
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting not required ( not the first year of adoption of FSR102 policy** _**Reconcilation 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** _**Reconcilation 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)
6
02/04/2024
## **Section C Notes to the accounts (cont)**
|**Note 2 Accounting policies**
**2.2 INCOME**|Yes|
|---|---|
|_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been_
_adopted then this is detailed in the box below._||
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
**Donated services and facilities**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
· the charity becomes entitled to the resources;· the charity becomes entitled to the resources;· the charity
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.· the monetary value can be measured with sufficient
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.
**Tax reclaims on donations and**
**gifts**
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.
**Contractual income and**
**performance related grants**
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.
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 value of any voluntary help received is not included in the accounts but is described in the trustees’ annual
report.
**Income from interest royalties**||
||V|
||Yes|
||V|
||Yes|
|||
||Yes|
||V|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||V|
||Yes|
||V|
||Yes|
|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.
**Settlement of insurance claims**
**Investment gains and losses**
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Governance and support costs**
**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**
The charity has creditors which are measured at settlement amounts less any trade discounts
**Provisions for liabilities**
**Basic financial instruments**
**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 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
**Income from interest, royalties**
**and dividends**
**Income from membership**
**subscriptions**
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.
**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.
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 11.7 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 9.5
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 9.6.1.4.
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
i
l
f i
l
b
d
li bl i
hi h
i i
d
l|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.
**Settlement of insurance claims**
**Investment gains and losses**
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
**Governance and support costs**
**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**
The charity has creditors which are measured at settlement amounts less any trade discounts
**Provisions for liabilities**
**Basic financial instruments**
**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 9.2.
**Intangible fixed assets**
They are valued at cost.
**Heritage assets**
They are valued at cost.
**Investments**
**Income from interest, royalties**
**and dividends**
**Income from membership**
**subscriptions**
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.
**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.
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 11.7 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 9.5
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 9.6.1.4.
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
i
l
f i
l
b
d
li bl i
hi h
i i
d
l|ü|
|---|---|---|
|||Yes|
|||ü|
|||Yes|
|||V|
|||Yes|
|||ü|
|||Yes|
|||ü|
|||Yes|
|||V|
|||Yes|
|||V|
|||Yes|
|||ü|
|||Yes|
|||ü|
|||Yes|
|||ü|
|||Yes|
|||V|
|||Yes|
|||ü|
|||Yes|
|||V|
|||Yes|
|||V|
|||Yes|
|||ü|
|||Yes|
||||
||
||
|||V|
|||Yes|
|||ü|
|||Yes|
||||
|||Yes|
|||ü|
|||Yes|
|||ü|
|||Yes|
|**Stocks and work in progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
investments unless fair value cannot be measured reliably in which case it is measured at cost less
impairment.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
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
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service
potential provided by items of stock.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any
trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration
expected to be received.
The charity has 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 date of less than one
year held for investment purposes rather than to meet short term cash commitments as they fall due.|ü|
|---|---|
||Yes|
||ü|
||Yes|
||V|
||Yes|
||ü|
||Yes|
||ü|
||Yes|
||V|
||Yes|
||ü|
||Yes|
||ü|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
|No
N/a|No
N/a|
|---|---|
|ü|ü|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|V|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a|No
N/a|
|---|---|
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|---|---|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a|No
N/a|
|---|---|
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|---|---|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|No
N/a||
|ü|ü|
|No
N/a||
|ü|V|
|No
N/a||
|ü|V|
|**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)**|
|---|---|---|---|---|---|
|**Note 3**
**Other:**
**TOTAL INCOME**
**Other information:**
**Donations and**
**legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate material**
**item of income:**||||||
||Donations andgifts|1,200|-|-|1,200|
||Gift Aid|-|-|-|-|
||Legacies|-|-|-|-|
||Generalgrantsprovided by government/other charities|500|-|-|500|
||Membership subscriptions and sponsorships which are in
substance donations|-|-|-|-|
||Donatedgoods,facilities and services|-|-|-|-|
||Other|-|-|-|-|
||**Total**|1,700|-|-|1,700|
|||||||
||membership subscriptions|41,607|-|-|41,607|
||ASA subs Rec'd|2,840|-|-|2,840|
||income from Galas|1,714|-|-|1,714|
||Other(Shop)|811|-|-|811|
||**Total**|46,971|-|-|46,971|
|||||||
|||-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
||Other|-|-|-|-|
||**Total**|-|-|-|-|
|||||||
||Interest income|-|-|-|-|
||Dividend income|-|-|-|-|
||Rental and leasingincome|-|-|-|-|
||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 aprogramme related investment|-|-|-|-|
||Royalties from the exploitation of intellectualpropertyrights|-|-|-|-|
||Other|-|-|-|-|
||**Total**|-|-|-|-|
|||||||
|**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)**||||||
**Prior year £** 13 - - - - - - 13 19,487 2,277 586 54 22,403 - - - - - - - - - - - - - - - - - - - - - 22,416
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies attaching to_**
**_grants that have been recognised in income._**
**_Please give details of other forms of government_**
**_assistance from which the charity has directly_**
**_benefited._**|**Description**|**Description**|
|---|---|---|
||Kent CountyCouncil||
||||
||||
||||
||**Total**
**Description**||
||||
||||
||||
||||
||**Total**
**Thisyear**
**Lastye**||
||||
||**Thisyear**
**Lastye**||
||||
CC17a (Excel)
02/04/2024
15
**This year £** 500 - - - 500 **Last year £** - - - - - **ear**
**ear**
CC17a (Excel)
16
02/04/2024
## **Section C Notes to the accounts (cont)**
**Note 5 Donated goods, facilities and services Seconded staff Use of property Other This 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.**
CC17a (Excel)
02/04/2024
17
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|**Lastyear**||
|||
CC17a (Excel)
18
02/04/2024
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Analysis**
**Expenditure on raising funds:**|**This year**
**Las**
**Endowment funds**
**Total funds**
**£**
**Unrestricted**
**funds**
**Restricted income**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**|**This year**
**Las**
**Endowment funds**
**Total funds**
**£**
**Unrestricted**
**funds**
**Restricted income**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**|**This year**
**Las**
**Endowment funds**
**Total funds**
**£**
**Unrestricted**
**funds**
**Restricted income**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**|**This year**
**Las**
**Endowment funds**
**Total funds**
**£**
**Unrestricted**
**funds**
**Restricted income**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**|**This year**
**Las**
**Endowment funds**
**Total funds**
**£**
**Unrestricted**
**funds**
**Restricted income**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**|**This year**
**Las**
**Endowment funds**
**Total funds**
**£**
**Unrestricted**
**funds**
**Restricted income**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income 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 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:||-|-|-|-|||
|Portfoliomanagementcosts||-|-|-|-|-|-|
|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:**||||||||
|ASA Subscriptions||3,129|-|-|3,129|3,029|-|
|Pool Hire||33,609|-|-|33,609|25,113|-|
|Presentation night||494|-|-|494||-|
|Gala Outgoings||367|||367|861||
|Shop purchases||2,796|||2,796|307||
|Web site||240|||240|||
|Depreciation||259|||259|||
|CoachingEducation Fees|||||-|330||
|CoachingFees||5,845|||5,845|4,933||
|Advertising|||||-|||
|Lifeguarding||1,696|-|-|1,696|439|-|
|**Total expenditure on charitable activities**||48,434|-|-|48,434|35,012|-|
|**Separate material item of expense**||||||||
||||-|-|-||-|
CC17a (Excel)
19
02/04/2024
|||||-|||
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
||-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|
|**Other**|||||||
|Bank charges|1,314|-|-|1,314|155|-|
|Insurance|372|-|-|372|427|-|
|Wifi|59|-|-|59|-|-|
|||-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|1,745|-|-|1,745|582|-|
||50,179|-|-|50,179|35,594|-|
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Analysis of expenditure on charitable activities**|||||||
|---|---|---|---|---|---|---|
||**Thisyear**||||**Las**||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant funding of**
**activities**|**Support Costs**
|**Total this year**|**Activities**
**undertaken**
**directly**|**Grant funding**
**of activities**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-||-|
|Other|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|
||||||||
CC17a (Excel)
20
02/04/2024
## **t year**
|**Total funds**
**£**
**Endowment**
**funds**|**Total funds**
**£**
**Endowment**
**funds**|
|---|---|
|-|-|
|-|-|
||-|
||-|
||-|
||-|
||-|
||-|
|-|-|
|-|-|
|-|-|
||-|
||-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|3,029|
|---|---|
|-|25,113|
|-|-|
||861|
||307|
||-|
||-|
||330|
||4,933|
||-|
|-|439|
|-|35,012|
|||
|-|-|
CC17a (Excel)
21
02/04/2024
||-|
|---|---|
|-|-|
|-|-|
|-|-|
|-|155|
|---|---|
|-|427|
|-|-|
|-|-|
|-|582|
|-|35,594|
|**tyear**|**tyear**|
|---|---|
|**Support Costs**|**Total last year**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
22
02/04/2024
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
|**_Please explain the nature of each extraordinary item occurring in the period._**
**Description**
**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**|**_Please explain the nature of each extraordinary item occurring in the period._**
**Description**
**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**|**This year**
**£**|
|---|---|---|
|||-|
||||
|||-|
|||-|
|||-|
||||
|||-|
|||-|
CC17a (Excel)
23
02/04/2024
Last year
CC17a (Excell
24
0210412024
## **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**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Tota**||**l**
-|-|-|-|-|-|
_**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 discose 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)
25
02/04/2024
## **Section C Notes to the accounts (cont)**
## **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**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|Governance|-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|Other|-|-|-|-|-|
|**Total**|-|-|-|-|-|
## **Last year**
|**Support cost(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|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)
26
02/04/2024
**Basis of allocation (Describe method)**
**Basis of allocation (Describe method)**
CC17a (Excel)
27
02/04/2024
## **Section C Notes to the accounts (cont)**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
|**10.1 Fees for examination of the accounts**||
|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**_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)._**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent**
**examiner**||
||**This year**
**£**|
||-|
||-|
||-|
||-|
CC17a (Excel)
28
02/04/2024
Last year
CC17a (Excell
29
0210412024
## **Section C Notes to the accounts**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**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 (exclu of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**Band £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 personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.**
CC17a (Excel)
30
02/04/2024
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**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**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
## **Total amount of payment**
CC17a (Excel)
31
02/04/2024
## **The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
32
02/04/2024
## **(cont)**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|-|-|
|||
|-|-|
|-|-|
## _**uding employer pension costs) fell within each band e' in the box provided.**_
|**Number of employees**|**Number of employees**|
|---|---|
|**This year**
-|**Last year**
-|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|||
|**Thisyear**|**Lastyear**|
|**£**|**£**|
|-|-|
CC17a (Excel)
33
02/04/2024
|**This year**
**Number**|**Last year**
**Number**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|**Thisyear**|**Lastyear**|
|---|---|
|**£**
-|**£**
-|
|**Thisyear**|**Lastyear**|
|---|---|
|**£**
-|**£**
-|
CC17a (Excel)
34
02/04/2024
This year
Last year
CC17a (Excell
35
0210412024
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defi**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**This 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 asce 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 for 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 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 multiemployer 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)
36
02/04/2024
## **ned contribution scheme.**
**Last year £** -
_**ertain its share of the**_
_**is accounted for as a defined**_
CC17a (Excel)
37
02/04/2024
## **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 a**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to institutions**|**Grants to 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**
|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||
|---|---|---|
|**_My charity has made grants to particular institutions that are material in the context of its_**
**_grantmaking. Details of the institution supported, purpose of the grant and total paid to each_**
**_institution is available on the charity's web site._**||**_Yes_**|
|||**_No_**|
||||
|**Names of institution**|**Purpose**||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
|**_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)**
|**Analysis**|**Grants to institutions**|**Grants to individuals**|**Support costs**
**£**|
|---|---|---|---|
|Activity or project 1|-|-|
-|
CC17a (Excel)
38
02/04/2024
|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 Yes 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**_
_**TOTAL GRANTS PAID**_
CC17a (Excel)
39
02/04/2024
## _**activities undertaken.**_
**Total £** - - - - **-**
_**Please provide details of charity's URL. Provide details below**_
**Total amount of grants paid £** - - - - - - - - - - **-** - -
**Total £ -**
CC17a (Excel)
40
02/04/2024
**-**
_**Please provide details of charity's URL.**_
_**Provide details below**_
**Total amount of grants paid £** - - - - - - - - - - **-** - -
CC17a (Excel)
02/04/2024
41
## **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**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**14.2 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**14.3 Net book value**
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**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
|||||
||SL or RB (Straight Line or
Reducing Balance)|SL or RB
|SL or RB|
|||||
|||||
||-|-|-|
||-|-|-|
|||-|-|
||-|-|-|
||-|-|-|
||-|-|-|
|||||
||-|-|-|
||-|-|-|
## **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:**_
_**the effective date of the revaluation**_
CC17a (Excel)
42
02/04/2024
## _**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.**_
- _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). Als straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
43
02/04/2024
**----- Start of picture text -----**
Fixtures, fittings and Total
equipment
£ £
- -
776 776
- -
- -
- -
776 776
SL or RB SL or RB
- -
- -
259 259
- -
- -
259 259
- -
517 517
This year Last year
**----- End of picture text -----**
CC17a (Excel)
02/04/2024
44
- -
|**Thisyear**|**Lastyear**|
|---|---|
|**£**|**£**|
|-|-|
|-|-|
|||
_so please indicate the rate of depreciation: for_
CC17a (Excel)
02/04/2024
45
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**15.2 Amortisation and impairments**
****Basis**
**** 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|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**Other**
**£**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||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**_
_**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.**_
CC17a (Excel)
46
02/04/2024
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_(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._**|**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 indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
02/04/2024
47
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
_**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**This year**
**(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**
|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*
At end of year
**16.4 Net book value**
Net book value at the beginning of the year
Net book value at the end of the year|**Heritage asset 1**
**£**|**Heritage asset 2**
**£**|**Heritage asset 3**
**£**|**Heritage asset 4**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||||||
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||-|-|-|-|
||-|-|-|-|
## **16.5 Impairment**
CC17a (Excel)
48
02/04/2024
## **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.**_
## **16.6 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 qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**£**
**At valuation Group**
**A**|
|---|---|
||-|
||-|
||-|
||-|
||-|
||-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
## **This year**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets.**
CC17a (Excel)
49
02/04/2024
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**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)
50
02/04/2024
**Last year**
**----- Start of picture text -----**
Total
£
-
-
-
-
-
-
**----- 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)
02/04/2024
51
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
**----- Start of picture text -----**
At cost Group B Total
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
CC17a (Excel)
52
02/04/2024
**2011 £** - - - - - - **-** - - - - **-** - - - - **-**
CC17a (Excel)
53
02/04/2024
## **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
**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
**Add:**additions to investments during period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the period
**Add/(deduct):**net gain/(loss) on revaluation|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment properties**|**Social investments**|**Other**|
|---|---|---|---|---|---|
||-|-|
-|-|-|
||-|-|
-|-|-|
||-|-|
-|-|-|
||-|-|
-|-|-|
||-|-|
-|-|-|
||-|-|
-|-|-|
||-|-|
-|-|-|
||-|-|
-|-|-|
***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 transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equiv 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 th 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**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less i**|
||**£**||
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-||
||||
||||
||**Fair value at year end**|**Cost less i**|
||**£**||
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
02/04/2024
54
## **Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
## **17.3 If your charity holds investment properties, please complete the following note:**
**(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**
**This year Last**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**|**This year**|**Last**|
|---|---|---|
||**£**||
||-||
||-|-|
||-|-|
||-|-|
||-|-|
||-||
## **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**
## **17.6 Concessionary loans**
**Amount of concessionary loans made (** _**Multiple loans made may**_
_**be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).**
_**Description Total Description**_
CC17a (Excel)
02/04/2024
55
**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. 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)
56
02/04/2024
**----- Start of picture text -----**
Total
-
-
-
-
-
-
-
-
**----- End of picture text -----**
_**n arm's length valent. For other**_
## **hose held at fair**
**----- Start of picture text -----**
impairment
£
-
-
**----- End of picture text -----**
**impairment £**
CC17a (Excel)
02/04/2024
57
- -
## **year**
**----- Start of picture text -----**
t year
£
-
-
Last year
**----- End of picture text -----**
|**This year £**|**Last year £**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|**This year £**|**Last year £**|
CC17a (Excel)
58
02/04/2024
**----- Start of picture text -----**
- -
- -
- -
- -
Last year
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
CC17a (Excel)
59
02/04/2024
## **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 distribution**
**For resale**
**For distribution**
**For resale**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
-
-
-
**_Added in period_**
-
-
-
-
**_Expensed in period_**
-
-
-
-
**_Impaired_**
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**Other trading activities:**
**_Opening_**
-
-
-
-
**_Added in period_**
-
-
-
-
**_Expensed in period_**
-
-
-
-
**_Impaired_**
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**Other:**
**_Opening_**
-
-
-
-
**_Added in period_**
-
-
-
-
**_Expensed in period_**
-
-
-
-
**_Impaired_**
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**Total this year**
-
-
-
-
**_Total previous year_**
-
-
-
-
**This year**
**Last**
**£**
**18.2 Please specify the carrying amount of any stocks**
**pledged as security for liabilities**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|
|---|---|---|---|---|
||**For distribution**|**For resale**|**For distribution**|**For resale**|
||**£**|**£**|**£**|**£**|
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||-|
-|-|-|
||-|
-|-|-|
||||||
|||**This year**||**Last**|
|||**£**|||
||||||
CC17a (Excel)
60
02/04/2024
**Work in progress £** - - - - **-** - - - - **-** - - - - **-** - -
## **t year £**
CC17a (Excel)
61
02/04/2024
## **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** _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
Total
**----- End of picture text -----**
CC17a (Excel)
62
02/04/2024
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|-639.8|-639.8|
|-|2,703.0|
|-639.8|2,063.3|
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
63
02/04/2024
## **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**|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||225|9|
||-|-|
||-|-|
||-|-|
||-|-|
||225|9|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
## **This 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**
CC17a (Excel)
64
02/04/2024
|**Amounts falling due after more than**
**oneyear**|**Amounts falling due after more than**
**oneyear**|
|---|---|
|**This year**
**£**|**Last year**
**£**|
|-|-|
|-|-|
|-||
|-||
|-||
|-||
|-|-|
|-|-|
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
65
02/04/2024
## **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 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 current period**
**Unused amounts reversed during the period**
**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).**|**Thisyear**|**This year**
**£**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||**Las**|
||||
||||
||||
||**Thisyear**|**Las**|
||||
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
66
02/04/2024
## _**y of uncertain timing or**_
**----- Start of picture text -----**
Last year
£
-
-
-
-
-
**----- End of picture text -----**
## **st year**
## **st year**
CC17a (Excel)
67
02/04/2024
## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**This year 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.**
CC17a (Excel)
68
02/04/2024
Last year
CC173 (Excell
69
0210412024
## **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 existenc**
## **This year**
|**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**
|**This year**
**Description of item**
**Estimate of financial effect**|**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**
**This year Last**
CC17a (Excel)
70
02/04/2024
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
02/04/2024
71
'.e is remote.
year
CC173 (Excell
72
0210412024
CC173 (Excell
73
0210412024
**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**
**£**|
|---|---|---|
||-|-|
||-|-|
||3,398|2,505|
||-|-|
||3,398|2,505|
CC17a (Excel)
02/04/2024
74
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This 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.**
CC17a (Excel)
02/04/2024
75
Last year
CC173 (Excell
76
0210412024
## **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.**_
**This year 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**
CC17a (Excel)
02/04/2024
77
Last year
CC17a (Excell
78
0210412024
**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 balanc blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, includ**_
|**Fund names**|**Type PE, EE R or**
**UR ***|**Purpose and Restrictions**
|
|---|---|---|
|UNRESTRICTED FUNDS|U|CHARITABLE ACTIVITIES|
||||
||||
||||
||||
||||
||||
||||
||||
||||
|**_Other funds_**|**N/a**|**N/a**|
|**Total Funds**|||
CC17a (Excel)
79
02/04/2024
## _**cing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the**_
_**ding special trusts, of the charity; and U - unrestricted funds**_
|**£**
**Fund balances**
**brought forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund balances**
**carried forward**|
|---|---|---|---|---|---|
|4,558|48,671|-50,179|-||3,050|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|4,558|48,671|-50,179|-|-|3,050|
CC17a (Excel)
80
02/04/2024
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **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'. The 'T blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; a**_
|**Fund names**|**Type PE, EE R or**
**UR ***|**Purpose and Restrictions**
|**£**
**Fund balances**
**brought forward**|**Income**
**£**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|
|**Total Funds**|||
-|-|
CC17a (Excel)
81
02/04/2024
_**Total funds' figure below should reconcile to 'Total funds' in the**_
_**and U - unrestricted funds**_
|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund balances**
**carried forward**|
|---|---|---|---|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
|-|-|-|-|
CC17a (Excel)
82
02/04/2024
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**Reason for transfer and where endowment is converted to income, le conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **Last year**
**Reason for transfer and where endowment is converted to income, le conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **27.4 Designated funds**
## **This year**
|**27.4 Designated funds**
**Thisyear**||
|---|---|
|**Planned use**|**Purpose of the designation**|
|||
|||
|||
|||
|||
|||
|**Lastyear**||
|**Planned use**|**Purpose of the designation**|
|||
|||
|||
CC17a (Excel)
83
02/04/2024
CC17a (Excell
84
0210412024
**gal power for its Amount**
**gal power for its Amount**
**Amount**
**Amount**
CC17a (Excel)
85
02/04/2024
CC17a (Excell
86
0210412024
## **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 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 oth paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss of**
**office)/ex gratia**|**Other**|
|||**£**|**£**|**£**|**£**|
|||-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
_**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.**_
## **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 oth paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including loss of**
**office)/ex gratia**|**Other**|
|||**£**|**£**||**£**|
|||-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
_**Please give details of why remuneration or other employment benefits were paid.**_
CC17a (Excel)
87
02/04/2024
## _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **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 tra 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**|**Las**|
|---|---|---|
||**£**||
|**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 f 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)**
|**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**|
|---|---|---|---|---|---|
||||**£**|**£**|**£**|
|||||||
|||||||
|||||||
|||||||
_**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)**
**----- Start of picture text -----**
Name of the trustee or Relationship to Description of the Amount Balance at Provision for bad debts at
related party charity transaction(s) period end period end
**----- End of picture text -----**
CC17a (Excel)
88
02/04/2024
**£ £ £**
_**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)
89
02/04/2024
## _**s should be**_
## _**her benefits**_
**TOTAL £ - - - -**
## _**her benefits**_
**TOTAL £ - - - -**
CC17a (Excel)
90
02/04/2024
## _**ansactions to**_
**t year £** - - - - - -
## _**funds have**_
**Amounts written off during reporting period £**
**Amounts written off during reporting period**
CC17a (Excel)
91
02/04/2024
CC17a (Excell
92
0210412024
**following are significant matters which are not covered in other notes and need to be included to provide a proper**
CC17a (Excel)
93
02/04/2024
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs
report on the accounts
•••
Section A
Indepwdent Examinevs Report
Report to the trusteesl
members of
Ify c
On accounts forthe year
ended
Chartty no
lif any)
JhfvJ XG23
114472
Set out on pages
CCÉC S
I report to the Iruslees on my examination of the accounts of the aix)ve
charity I'the Trust") for the year ended 41 / o i /ic 23
Responsibilities and As the charity trustees of the Trust. you are responsible for the preparation
basis of report of the accounts in accordance with the requirements of the Charits"es Act
2011 1.the Acfl
I report in Tespecl of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed the applicable Directions given by the Charity Commission
under section 14515llbl of the Act.
I have completed my examination. I confimi that no material matters have
come to my attentson (other than that dilOSed L*low"l in connectlDn wrth
the examination which gives me cause to believe that in, any material
respect
accounting records ¥sere not kept in accordance wth section 130 of
the Act or
the accounts do not accord wth the accounting records
Independent
examiner's statement
I have no cOnmS and have come across no other matters in connection
th the examination to which attention should be drawn in order lo enable a
proper understanding of the accounts to be reached.
Please delete the worils in the bCketS if they (k) not appty.
Signed:
Date:
14
Name:
£J-.A
Relevant professional
qualification(sl or body
{if any)..
Address:
IER
October 2018