## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
_Kingsmead Leisure Centre, Kingsmead Road, Canterbury, Kent. CT2 7PH_
## _**Registered Charity Number 1144320**_
# **TRUSTEES ANNUAL REPORT**
The Trustees of City of Canterbury Swimming Club present their Annual Report and Financial Statements for the period 1/02/2024 – 31/01/2025.
The Club’s Financial Statements are 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 approximately 120 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. The Club’s Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
CCSC is affiliated with the sports governing body, Swim England (Amateur Swimming Association). It is also affiliated with 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 Swim England including Child Protection policies. All volunteer helpers have DBS checks carried out in accordance with the Swim England guidelines on commencement of their role and are renewed in line with statutory requirement.
Classification: Public
## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
_Kingsmead Leisure Centre, Kingsmead Road, Canterbury, Kent. CT2 7PH_
## **NAMES OF THE TRUSTEES**
|||
|---|---|
|**NAME**|**DATES OF APPOINTMENT**|
|Brendan Hewitt|11/2024|
|Jacki Wellings|11/2022|
## **NAMES OF THE EXECUTIVE COMMITTEE WHO MANAGE THE CLUB**
||||
|---|---|---|
|**OFFICE**|**EXECUTIVE OFFICER**|**DATES OF APPOINT-**
**MENT**|
|Chairperson|Nathan Back
Brendan Hewitt|10/23 –1/24
04/24– ongoing*|
|Hon Secretary|Shelly Fassum
Marie Eustace
Laura Maude|10/23- 4/24
4/24– 5/24
6/24 - ongoing*|
|Treasurer|Jacki Wellings
Katie Pye|10/23 – 03/24
04/24 – ongoing*|
* ongoing at 31 Jan 2025
Classification: Public
## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
_Kingsmead Leisure Centre, Kingsmead Road, Canterbury, Kent. CT2 7PH_
## **OBJECTIVES AND ACTIVITIES**
To benefit the public by promoting the teaching, development and practice of swimming including competitive swimming for a range of abilities from the age of 7 upwards and to stimulate Master competition in all disciplines of the sport.
The City of Canterbury Swimming Club was founded in 1877 and is a competitive club, based at the Kingsmead Leisure Centre in Canterbury .
We coach swimming starting from Learn to Swim stage 6 to National Competitive level - and currently have national level qualifiers (and champions) amongst our squad. We cater for swimmers of all ages with current members aged between 8 to 83 years old.
Swimming is very important for children and having a local swim club based in Kingsmead Leisure Centre ensures that as many local children as possible further develop vital swimming skills through access to competitive swimming. Swimming has huge physical and mental benefits for both children and adults. Our members find the freedom to be who they want to be, without the pressures of school or work. They form lasting friendships with people with similar sporting interests and goals. We give our swimmers an opportunity to participate in events and go across the county representing their club.
CCSC 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, help at galas, fundraising through to poolside coaching.
Courses are available throughout the year for volunteers, 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.
Classification: Public
## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
_Kingsmead Leisure Centre, Kingsmead Road, Canterbury, Kent. CT2 7PH_
As with many activities involving swimming there is a constant turnover of involvement as members develop, and club membership is regularly changing and evolving. We have supported child, youth and adult members to build on their swimming skills and we have developed, trained and helped them to achieve their full potential.
In the past year we have had swimmers who have reached regional, county and national level - with our Masters section inspiring the younger generation of swimmers with excellent performances at the East Invicta Championships and the National championships.
As a club we have seen: a marked increase in membership numbers across all age groups; increased member participation in galas; enhanced financial stability and we have established robust partnerships with several other regional clubs and take pride in our connections with King’s School and the University of Kent.
We pulled together for a very successful Sponsored swim which was arranged to raise vital funds for the club and also as a social event to bring members and their families together.
In this period, we have also been successful in passing a Swim England ‘Swim Mark’ healthcheck.
## **FINANCIAL REVIEW**
Post covid the club had been relying on its reserves to cover a deficit of subscriptions over costs with increased pool hire costs and the loss of the clubs ‘Learn to Swim’ arm. 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. During 2024 Kingsmead Leisure Centre (run by Activelife) underwent major renovations which also impacted membership numbers as for example there was nowhere for swimmers to get changed.
With the renovation work now completed the club has access to much improved changing facilities for our swimmers. Sadly, despite the renovations, little was done to the pool itself, hence the boom has not been updated and there are no diving blocks, so we remain unable to host galas at our home pool.
We continue to lobby the leisure centre and the local council to press for modifications to be made so that the pool can host galas once again.
Classification: Public
## **CITY OF CANTERBURY SWIMMING CLUB**
Affiliated to South East Region and Kent ASA
_Kingsmead Leisure Centre, Kingsmead Road, Canterbury, Kent. CT2 7PH_
The committee and supporters have worked tremendously hard to improve the Club and its financial situation. Member subscriptions remain the primary source of income for the Club and the main expense continues to be pool hire fees. We have been fortunate to have the support of parents, friends and local organisations who have supported us with our sponsored swim, grants, sponsorship and donations. We will continue to apply for grants and donations to bolster the clubs reserves and are very grateful for those who have supported us during this critical period. At the close of this financial period the Club is in a much-improved financial situation and the trustees and committee would like to thank our sponsors and supporters.
Based on the accounts the Club currently has reserves of £8,409.12. The reserves are held in the club bank account and will be carried forward to support future expenses such as pool hire fees, volunteer training/courses and for any emergency costs that arise. The club doesn't currently have a reserves policy in place but follows Swim England financial guidance with the aim to build reserves that will cover 6 months of standard club expenditure (in keeping with the recommended financial guidance from Swim England and as is general good practice).
Signed:
Brendan Hewitt
Date: 13/11/25
Classification: Public
||Charity No (if
any)
Period start date
**01/02/24**
**To**
Period end date
31/01/25
Charity Name City of Canterbury Swimming Club
Annual accounts for the period|Charity No (if
any)
Period start date
**01/02/24**
**To**
Period end date
31/01/25
Charity Name City of Canterbury Swimming Club
Annual accounts for the period|
|---|---|---|
|
**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
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
5,635
-
-
5,635
1,000
46,547
-
-
46,547
58,316
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||52,182
-
-
52,182
59,316|
|||-
-
-
-
-
43,755
-
-
43,755
59,124
-
-
-
-
-
873
-
-
873
2,388|
|||44,629
-
-
44,629
61,511|
||||
|||7,554
-
-
7,554
-2,195|
|||-
-
-
-
-|
|||7,554
-
-
7,554
-2,195|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||7,554
-
-
7,554
-2,195|
|||856
-
-
856
3,051|
|||8,409
-
-
8,409
856|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within one year**
**(Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
-
-
-
-
-
-
-
-
-
259
-
-
-
-
-
-
-
-
-
-|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this year**
**Total last year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
-
-
-
-
-
-
-
-
-
259
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|
|||-
-
-
-
259||
|||-
-
-
-
-
100
-
-
100
-
-
-
-
-
-
15,322
-
-
15,322
2,407||
|||15,422
-
-
15,422
2,407||
|||7,013
-
-
7,013
1,810||
|||8,409
-
-
8,409
597||
|||||
|||8,409
-
**-**
8,409
856||
||||
-
-|
|||-
-
-
-
-
-
-
-||
|||||
|||8,409
-
-
8,409|856|
|||-
-
-
-
-
-
-
-
8,409
-
8,409
856
-||
|||8,409
-
-
8,409
856||
|||Date of approval
dd/mm/yyyy
14.11.25
Signature
Print Name
B Hewitt||
## **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* accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* * -Tick as appropriate No* _**Please disclose: (i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
**----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the amount of the
correction for each account line item affected; and
(iii) the amount of the correction at the beginning of the earliest prior
period presented in the accounts.
**----- End of picture text -----**
## **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**
## **Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.2 INCOME**
**----- Start of picture text -----**
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:· it is more likely than not that the trustees will receive the resources; and the charity becomes entitled to the resources;·the monetary value can be measured with sufficient reliability.·the charity becomes entitled to the resources;·the monetary value can be measured with sufficient the charity Yes No N/a
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
Yes No N/a
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).
In the case of performance related grants, income must only be recognised to the extent that the charity has Yes No N/a
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 Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the Yes No N/a
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.
Government grants The charity has received government grants in the reporting period Yes No N/a
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. Yes No N/a
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. 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. Yes No N/a
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those Yes No N/a
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 Yes No N/a
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. Yes No N/a
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
Donated services and facilities 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. Yes No N/a
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. Yes No N/a
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
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
Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Yes No N/a
Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Yes No N/a
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. Yes No N/a
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. Yes No N/a
Yes No N/a
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.
2.3 EXPENDITURE AND LIABILITIES
Liability recognitionGovernance and support costs 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. YesYes NoNo N/aN/a
Support costs include central functions and have been allocated to activity cost categories on a basis consistent Yes No N/a
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. Yes No N/a
Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the Yes No N/a
performance conditions commitment, a liability for the full funding obligation must be recognised.
Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a
Deferred income No material item of deferred income has been included in the accounts. Yes No N/a
Yes No N/a
Creditors The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities 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 Yes No N/a
Basic financial instruments 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. Yes No N/a
2.4 ASSETS
Tangible fixed assets for use by These are capitalised if they can be used for more than one year, and cost at least
charity They are valued at cost. Yes No N/a
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 Yes No N/a
They are valued at cost. Yes No N/a
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental 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. Yes No N/a
Yes No N/a
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investmentsand subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted are valued at initially at cost Yes No N/a
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 investmentsInvestments 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 are valued at initially Yes No N/a
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. Yes No N/a
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. Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a
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 be received. Yes No N/a
Current asset investments 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. Yes No N/a
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
**----- End of picture text -----**
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 3 Analysis of income
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Donations and Donations and gifts 5,635 - - 5,635 1,000
legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other charities - - - - -
Membership subscriptions and sponsorships which are in
substance donations - - - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 5,635 - - 5,635 1,000
Charitable membership subscriptions
activities: 41,331 - - 41,331 54,546
ASA subs Rec'd 3,176 - - 3,176 2,980
Kent Uni shared pool income 1,530 - - 1,530
income from Galas 413 - - 413 502
Other (Shop) 98 - - 98 288
Total 46,547 - - 46,547 58,316
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate material - - - - -
item of income: - - - - -
- - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held for charity's
own use - - - - -
Gain on disposal of a programme related investment - - - - -
Royalties from the exploitation of intellectual property rights
- - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 52,182 - - 52,182 59,316
Other information:
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)
**----- End of picture text -----**
|**Section C Notes to the accounts**|**Section C Notes to the accounts**||**(cont)**|**(cont)**||||
|---|---|---|---|---|---|---|---|
|**Note 4 Analysis of receipts of government grants**||||||||
||||||||**This year**|
||||**Description**||||**£**|
|**Government grant 1**|||||||-|
|**Government grant 2**|||||||-|
|**Government grant 3**|||||||-|
|**Other**|||||||-|
||||||**Total**||-|
||||**Description**||||**Last year**
**£**|
|**Government grant 1**|||||||-|
|**Government grant 2**|||||||-|
|**Government grant 3**|||||||-|
|**Other**|||||||-|
||||||**Total**||-|
|||**This year**|||**Last year**|||
|**_Please provide details of any unfulfilled_**
**_conditions and other contingencies attaching to_**
**_grants that have been recognised in income._**||||||||
|||**This year**|||**Last year**|||
|**_Please give details of other forms of_**
**_government assistance from which the charity_**
**_has directly benefited._**||||||||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the accounting policy for
the recognition and valuation of donated goods,
facilities and services.
Please provide details of any unfulfilled conditions
and other contingencies attaching to resources
from donated goods and services not recognised
in income.
Please give details of other forms of other donated
goods and services not recognised in the
accounts, eg contribution of unpaid volunteers.
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)**
**Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Unrestricted Restricted income Unrestricted Restricted Endowment
Analysis funds funds Endowment funds Total funds funds income funds funds Total funds
Expenditure on raising 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: - - - - -
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:
ASA Subscriptions 3,244 - - 3,244 3,525 - - 3,525
Pool Hire 31,533 - - 31,533 39,301 - - 39,301
Presentation night - - - - 492 - - 492
Gala Outgoings 37 37 2,977 2,977
Shop purchases 717 717 494 494
Software 236 236 18 18
Depreciation 259 259 259 259
Coaching Education Fees 1,429 1,429 202 202
Coaching Fees 4,545 4,545 8,248 8,248
Advertising - - -
Lifeguarding 1,755 - - 1,755 3,608 - - 3,608
Total expenditure on charitable activities
43,755 - - 43,755 59,124 - - 59,124
Separate material item of expense
- - - - - -
- -
- - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Bank charges 540 - - 540 1,951 - - 1,951
Insurance 333 - - 333 436 - - 436
Wifi - - - - - - - -
- - - - - -
Total other expenditure 873 - - 873 2,388 - - 2,388
TOTAL EXPENDITURE 44,629 - - 44,629 61,511 - - 61,511
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activities Activities
Activity or programme undertaken Grant funding of activities Support Costs Total this year undertaken Grant funding of activities Support Costs Total last year
directly directly
£ £ £ £ £ £ £ £
- - - - - -
Other - - - - - - - -
Total - - - - - - - -
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## **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 extrordinary items**|**Description**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|
|---|---|---|
|||-
-|
## **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.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related party
(Yes or No) This year Last year This year Last year This year Last year
£ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
**----- End of picture text -----**
_**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 at period end**|**Balance held at period end**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|||||**This year**||**Last year**||
||||||**£**||**£**|
||||||-||-|
||||||-||-|
||||||-||-|
||||||-||-|
||||||-||-|
||||**Total**||-||-|
## **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**
**----- Start of picture text -----**
Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
Support cost (examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost (examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
## **Section C Notes to the accounts (cont)**
## **Note 10 Details of certain items of expenditure**
## **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 audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent**
**examiner**
|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|
## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
**----- Start of picture text -----**
11.1 Staff Costs
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme)
Other employee benefits - -
Total staff costs - -
This year:
Please provide details of expenditure on staff working for the charity whose
contracts are with and are paid by a related party
Last year:
Please provide details of expenditure on staff working for the charity whose
contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of
£10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
No employees received employee benefits (excluding employer pension costs) for
the reporting period of more than £60,000
Band Number of employees
This year Last year
£60,000 to £69,999 - -
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
This year Last year
£ £
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.
11.2 Average head count in the year This yearNumber Last yearNumber
The parts of the charity in which the employees Fundraising - -
work 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 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.
This year Last year
£ £
Total amount of payment - -
The nature of the payment (cash, asset etc.)
This year Last year
£ £
The extent of redundancy funding at the balance sheet date - -
Please state the accounting policy for any redundancy or termination payments
**----- End of picture text -----**
## **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.**|**This year**
**£**
-|**Last year**
**£**
-|
|---|---|---|
## _**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 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 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 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**
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Analysis Grants to institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Last year:**
**Analysis**
**Grants to institutions**
**Grants to individuals**
**Support costs**
**£**
Activity or project 1
-
-
Activity or project 2
-
-
Activity or project 3
-
-
Activity or project 4
-
-
**_Total_**
**-**
**-**
**_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._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Last year:**
**Analysis**
**Grants to institutions**
**Grants to individuals**
**Support costs**
**£**
Activity or project 1
-
-
Activity or project 2
-
-
Activity or project 3
-
-
Activity or project 4
-
-
**_Total_**
**-**
**-**
**_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._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**_Please provide details_**
**_of charity's URL._**
**_Provide details below_**
**Total amount of grants**
**paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|---|
|||**-**|
|||-
-
**Total**
**£**
-
**-**
-
**-**
-
**-**
-
**-**|
||**-**
**-**
|**-**
**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_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._**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**_Please provide details_**
**_of charity's URL._**
**_Provide details below_**
**Total amount of grants**
**paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
## **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**
**----- Start of picture text -----**
Freehold land & buildings Other land & Plant, machinery Fixtures, fittings and Total
buildings and motor vehicles equipment
£ £ £ £ £
At the beginning of the year - - - 776 776
Additions - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 776 776
14.2 Depreciation and impairments
**Basis SL or RB (Straight Line SL or RB SL or RB SL or RB SL or RB
or Reducing Balance)
** Rate
At beginning of the year - - - 517 517
Disposals - - - - -
Depreciation - - 259 259
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 776 776
14.3 Net book value
Net book value at the beginning of the year - - - 259 259
Net book value at the end of the year - - - - -
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 Last 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
This year Last year
£ £
(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.
**----- End of picture text -----**
- _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._
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 15 Intangible assets
Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
Research & Patents and Other Total
development trademarks
£ £ £ £
At beginning of the year - - - -
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or Reducing
Balance ("RB")
** Rate
At beginning of the year - - - -
Disposals - - - -
Amortisation - - - -
Impairment - - - -
Transfers* - - - -
At end of year - - - -
15.3 Net book value
Net book value at the beginning of the year - - - -
Net book value at the end of the year - - - -
**----- End of picture text -----**
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
## **This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_
**This year Last year** _**the effective date of the revaluation the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
**----- Start of picture text -----**
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 Last 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
Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4 Total
£ £ £ £ £
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
**Basis Straight Line
("SL") or
Reducing
Balance ("RB")
** 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 - - - - -
16.5 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.
16.6 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
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
At valuation Group At cost Group B Total
A
£ £ £
Carrying amount at the beginning of the period - - -
Additions - - -
Disposals - - -
Depreciation/impairment - - -
Revaluation - - -
Carrying amount at the end of period - - -
16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)
This year Last 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.
(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 2011
£ £ £ £ £
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 - - - - -
**----- End of picture text -----**
**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)**
**----- Start of picture text -----**
Cash & cash equivalents investmentsListed Investment properties Social investments Other Total
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 - - - - - -
*Please specify additions resulting from acquisitions through
business combinations, if any.
Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length
transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other
assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.
**----- End of picture text -----**
**17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment. This year: Analysis of investments**
|**This year:**||||
|---|---|---|---|
|
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**17.5 Guarantees**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**17.3 If your charity holds investment properties, please co**
**(i) Explain the methods and significant assumptions in deter**
**value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qu**
**(iii) Provide details of any restrictions on the ability to realise**
**property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, con**
**development of investment property or for repairs, maintenanc**
**enhancements**
**17.4 Please provide a breakdown of current asset investm**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Please provide details and amount of any guarantee made to o**
**third party**
**Name of the entity or entities benefitting from those guarantee**
**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_ ).**
**Amount of concessionary loans received****_(Multiple loans received_**
**_may be disclosed in aggregate provided that such aggregation does_**
**_not obsure significant information)._**
**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**
**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.**
**17.7 Additional information**
**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.**|**mplete the foll**
**mining the fair**
**alifications**
**investment**
**struction or**
**e or**
**ents, if applica**
**r on behalf of a**
**s**
**_Total_**
**_Total_**
|**Fair value at year end**
**Cost les**
**£**
- -
- -
- -
- -
- -|**This year £**
**Last year £**
-
-
-
-
-
-
-
-
-
-
**This year £**
**Last year £**
-
-
-
-
-
-
-
-
**s impairment**
**£**
-
-
**s impairment**
**£**
-
-
**st year**
**st year**
**£**
-
-
**Last year**
**Last year**
**Last year**|
|||-||
|||**Fair value at year end**
**Cost les**
**£**
- -
- -
- -
- -
- -||
|||-||
|||**owing note:**
**This year**
**La**
**ble, agreeing with the balance sheet.**
**This year**
**La**
**£**
-
- -
- -
- -
- -||
|||-||
|||**This year**
**_Description_**
**_Description_**
**This year**
**This year**||
## **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.**
|**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_**
-
-
-
-
-
**Stock**
**Donated goods**
**Work in**
**progress**
**18.2 Please specify the carrying amount of any stocks**
**pledged as security for liabilities**
**This year**
**Last year**
**£**
**£**|**For distribution**
**For resale**
**For distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
**Stock**
**Donated goods**
**Work in**
**progress**|**For distribution**
**For resale**
**For distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**
**Stock**
**Donated goods**
**Work in**
**progress**|
|---|---|---|
||-|
-
-
-
-|
|||
-
-
-
-
**This year**
**Last year**
**£**
**£**|
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any debtors or_**
**_prepayments._**
**Note 19 Debtors and prepayments**||
|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
-
-
100.0
-
-
-|
||100.0
-|
## **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)**
|||**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|**Trade debtors**||-|-|
|**Prepayments and accrued income**||-|-|
|**Other debtors**||-|-|
|||-|-|
||**Total**|-|-|
## **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**
|**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
-
-
**Bank loans and overdrafts**
-
-
**Trade creditors**
-
-
**Payments received on account for contracts or performance-related**
**grants**
-
-
**Accruals and deferred income**
5,975
661
**Taxation and social security**
-
-
**Other creditors**
1,038
1,149
**Total**
7,013
1,810
**20.2 Deferred income**
**_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**
**Amounts falling due within one**
**year**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
5,975
661
-
-
1,038
1,149
**Amounts falling due within one**
**year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
**Amounts falling due after more than**
**one year**|
|---|---|---|
|||-
-|
||**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
**Last year**|
|||-
-|
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**21.2 Please provide:**
**- a brief description of any obligations on the balance sheet and the**
**expected amount and timing of resulting payments;**
**- an indication of the uncertainties about the amount or timing of**
**those outflows; and**
**- the amount of any expected reimbursement, stating the amount of**
**any asset that has been recognised for that expected**
**reimbursement.**
**21.3 For any funding commitment that is not recognised as a**
**liability or provision, provide details of commitment made, the time**
**frame of that commitment, any performance-related conditions and**
**details of how the commitment will be funded (with contracts for**
**capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund**
**commitment, please disclose the nature of any amounts designated**
**and the likely timing of that expenditure.**
**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**|
**This year**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|---|
|||-
-|
|||**Last year**
**Last year**|
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
||**This year**|**Last 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.**|||
## **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**
**----- Start of picture text -----**
Description of item including its legal nature. Please describe any Estimate of financial effect
security provided in connection to the liability.
Last year
Description of item including its legal nature. Please describe any Estimate of financial effect
security provided in connection to the liability.
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:
This year Last year
Explain any uncertainties relating to the amount or timing of
settlement; and the possibilty of any reimbursement
Where it is not practical to make one or more of these disclosures,
please state this fact
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
15,322 2,407
- -
15,322 2,407
**----- End of picture text -----**
**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.**|
**This year**
**Last year**|
|---|---|
## **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 Last 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**
**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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
- _**Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Type PE, EE R or UR * Purpose and Restrictions Fund balances Gains and Fund balances
brought forward Income Expenditure Transfers losses carried forward
Fund names £ £ £ £ £ £
UNRESTRICTED FUNDS U CHARITABLE ACTIVITIES 856 52,182 -44,629 - 8,409
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 856 52,182 -44,629 - - 8,409
**----- End of picture text -----**
**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 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
- _**Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Type PE, EE R or UR * Purpose and Restrictions Fund balances Gains and Fund balances
brought forward Income Expenditure Transfers losses carried forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**This year**
**27.3 Transfers between funds**|||||
|---|---|---|---|---|
||**Reason for transfer and where endowment is converted to income, legal power for its**|||**Amount**|
||||**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, legal power for its**|||**Amount**|
||||**conversion**||
|Between unrestricted and restricted|||||
|funds|||||
|Between endowment and restricted|||||
|funds|||||
|Between endowment and|||||
|unrestricted funds|||||
||||||
|**27.4 Designated funds**|||||
|**This year**|||||
|**Planned use**|||**Purpose of the designation**|**Amount**|
||||||
||||||
||||||
||||||
||||||
||||||
|**Last year**|||||
|**Planned use**|||**Purpose of the designation**|**Amount**|
||||||
||||||
||||||
||||||
||||||
||||||
## **Section C Notes to the accounts (cont)**
**Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits This year**
## **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Last year**
**Name of trustee**
**Legal authority (eg order,**
**governing document)**
**_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._**
**None of the trustees have been paid any remuneration or received any other b**
**related entity (True or False)**
**_In the period the charity has paid trustees remuneration and benefits. Please_**
**_to a trustee by the charity or any institution or company connected with it._**
**Name of trustee**
**Legal authority (eg order,**
**governing document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including loss o**
**office)/ex gratia**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including loss o**
**office)/ex gratia**
**£**
**£**
-
-
-
-
-
-
-
-
**Amounts paid or benefit v**
**enefits from an employment with their charity or a**
**_give the amount of, and legal authority for, any remun_**
**Amounts paid or benefit v**|**f**
**Other**
**TOTAL**
**£**
**£**
-
-
**-**
-
-
**-**
-
-
**-**
-
-
**-**
**f**
**Other**
**TOTAL**
**£**
**£**
-
-
**-**
-
-
**-**
-
-
**-**
-
-
**-**
**alue**
**_eration or other benefits paid_**
**alue**|
|---|---|---|
_**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.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**
**Travel**
**Subsistence**
**Accommodation**
**Other (please specify):**
**TOTA**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**L**
-
-|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|
**Name of the trustee or**
**related party**
**Relationship to**
**charity**
**Description of the**
**transaction(s)**
**Last year**
**Name of the trustee or**
**related party**
**Relationship to**
**charity**
**Description of the**
**transaction(s)**
**There have been no related party transactions in the reporting period (True or**
**_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._**
**There have been no related party transactions in the reporting period (True or**
**_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._**|**Amount**
**Balance at**
**period end**
**£**
**£**
**Amount**
**Balance at**
**period end**
**£**
**£**
**False)**
**Provision for**
**perio**
**£**
**_,_**
**False)**
**_,_**
**Provision for**
**perio**
**£**|**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**bad debts at**
**d end**
**bad debts at**
**d end**
|
|---|---|---|
_**For any related party, please provide details of any guarantees given or received.**_
**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.**
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
Section A
Independent Examiner's Report
Report to the trusleesl
mombèrs of
CITY of CAK)TeEfyutLy CLU
On accounts for the yaar
ondad
Charity no
{If anyl
311 JAKJ l 2aZS
Set out on pages
1-3q
I r8POrt to the trust88s on my examination of the accounts of the abov8
charity {Yhe Trust'l for the year 8ndgd 31 01 U)Z
Rospon8lbllltl•8 and As the charity trustees of the Trust, you are respon81ble for the pr8P8ratlon
basls of report of the accounts in accord8nce with th8 rèquirements of th8 Charilies Act
2011 {"the Act.).
I report in r8SPeCt of my 8xaminatlon of the Trust's accounts carrl8d out
under sèction 145 of th6 2011 Act and in carrying out my examination, I
have followed thè applicable Dlrections given by the Ch8rsly Commisslon
under sectlon 145(51(b} of the Act.
I have completed my examination. I confim that no m8ter181 matters have
com8 lo my attention loth6r than that disclosed below ') in conn6ction wlth
the examinatlon whlch glves me cause to believe thal In, any malerlal
respect..
accountlng ro¢ords were not kèpt in accordance with section 130 of
the Act or
the accounts do not accord wlth the acLountlng rgcords
Independ8nt
examlnerfs statement
I hav8 no concarns and have come across no other matters In connection
wllh the examlnatlon to which attention should be drawn in order lo enable
propor un
tanding of
è accounts to be roached.
Plgas
ete Ihg w
n the brackets if they do not 8ppIy.
Slgnad:
Dat•:
Z9
z¥
Name:
Relevant prol0881onal
quallflcatlon(s) or body
(If any):
CHAILTO L£[)N)rF&Jr (LAI , Iofis
Addrnss:
f)U
IER
October 2018
Section B
Disclosure
Only complete rf the examiner needs to highlight rnatters of concern (see CC32,
Independent examination of charity accounts: directions and gLFidance for
8xaminers).
Give here briof dotails of
any items that the
examiner wlshes to
dlsclose.
IER
October 2018