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2022-09-30-accounts

Objectives and Activ itie s
SORP reference
Summary
ofthe purposes		 of Para 1.17 Toassist persons who are currently
the charity as set out in its serving orwho have served and have
governing
document		 been wounded or injured whilst on duty
in The Rifles Re iment.
Summary
of the main
activities
in relation to those		 Para 1.17and
1.19
purposes
for the public
benefit,
in particular,		 the
activities,
projects or
services identified
in		 the
accounts.
Statement
confirming		 Para 1.18
whether the trustees have
had regard to the guidance
issued
by the Charity
Commission
on public
benefit

ou ma
c		 ho ose to include fu rther statement
SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Other

chieve ments
and Per		 formance
SORP reference
The injured or wounded recipients from
The Rifles Regiment have had their
circumstances enhanced by providing
Summary
of the main
achievements
ofthe charity,		 Para 1.20 facilities, equipment
and necessary
services for their rehabilitation.
identifying the difference the
charity's work has made to
the circumstances
of its
beneficiaries
and any wider
benefits to society as a
whole.
Achievements
against		 Para 1.41
objectives set
Performance
offundraising
activities against objectives Para 1.41
set
Investment
performance		 Para 1.41
against objectives
Other

inancial
Review		 inancial
Review
Review ofthe charity's Para 1.21
financial
position at		 the end
of the
eriod
Statement
explaining		 the Para 1.22
policy for holding
reserves
statin
wh
the
are		 held
Amount of reserves held Para 1.22
Reasons for holding zero Para 1.22
reserves
Details offund materially in Para 1.24
deficit
Explanation
of any		 Para 1.23
uncertainties
about		 the
charity continuing
as a going
concern
The charity's
principal
sources offunds (including		 Para 1.47
any fundraising)
Investment
policy and
objectives
including
any		 Para 1.46
social investment
policy
adopted
A description
of the principal		 Para 1.46
risks facing the charity
Other

tructure,
Governance		 and Man agement
Description
ofcharity's
trusts:
Type of governing
document		 Para 1.25 Trust Deed
(trust deed,
I,oval c~'Ila!terI
How is the charity Para 1.25 Unincorporated Association
constituted?
(e.g unln!
orpo/ated
assoc!at!on, ClO&
Trustee selection methods Para 1.25 A new Trustee must be appointed by a
including
details of any		 Special Resolution held by the other
constitutional
provisions e.g.		 Trustees.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Additional information information (optional) (optional)
You ma choose to include further statements where relevant about:
Policies
adopted		 and procedures
for the induction		 Para 1.51
and training oftrustees
The charity's organisational
structure and any wider Para 1.51
network with which the
charity works
Relationship with any related Para 1.51
parties
Other

Charit name The Just Rifles Charitable Trust
Other name the charit uses
Re istered charit number 1145117
Charity's principal address 70 Charlotte Street
London
WIT 4QS
Trustee name Trustee name Office (ifany) Dates acted ifnot for whole
ear		 Name
to a		 ofperson (or body) entitled
oint trustee
ifan		 ofperson (or body) entitled
oint trustee
ifan
Sir Nicolas Parker
Bryan Fugler
Carol Fugler
Corporal Ricky
Furgusson MC
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Funds held as cust odi
Description
ofthe assets
held
in this capacity
Name and objects ofthe
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's
objects
Details ofarrangements for
safe custody and
segregation
ofsuch assets
from the charity's
own
assets

Names an d addresses ofadv isers
(Optional
information)
Type of Name Address
adviser
Name of chief executive or names ofsenior staff members (Optional information)

Cd
Q0z
CdOC Restricted
cd Unrestricted income Endowment Total this Total last
U funds funds funds year year
E
Fixed assets F01 F02 F03 F04 F05
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) B08
Debtors (Note 19) B07 34,771 34,771 24,616
Investments (Note 17.4) B08
Cash at bank and in hand (Note 24) B08 280,304 280,304 303,017
Total currenf assets B10 315,075 315,075 327,633
Creditors: amounts falling due within
one year
(Note 20)		 B11 27,840 27,840 36,610
Nef current assefsl(liabilities) B12 287,235 287,235 291,023
Totalassets lesscurrentliabilities B13 287,23 287,235 291,023
Creditors: amounts falling due aAer
one year (Note 20) B14
Provisions
for liabilities		 B15
Total net assets orliabilities B18 287,235 287,235 291,023
Funds ofthe Charity
Endowment
funds		 (Note 27) B17
Restricted income funds (Note 27) B18
Unrestricted
funds		 B18 287,235 287,235 291,023
Revaluation
reserve		 B20
Total funds B21 287,235 287,235 291,023
Signed by one or two trustees
on behalf of all		 Date of
the trustees Signatu Print Name approval
dd/mm/
BRYAN MEYER FUGLER 06/07/2023
~
~
~
~
Note 2 Accounting
policies
2.2 INCOME
This standard list ofaccounting 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 ofincome These are included
in the Statement
of Financial Activities (SoFA)when:
~
the charity becomes entitled to the resources;
it is more likely than not that the trustees
will receive the resources; and		 Yes No N/a
~
the monetary
value can be measured
with sufficient
reliability.
There has been no offsetting
ofassets and liabilities,
or income and expenses,
unless		 required or No N/a
Offsetting permitted
by the FRS 102SORP or FRS102.
Yes No N/a
Grants and donations
are only included
in the SoFA when the general income
Grants and donations recognition
criteria are met (5.10to 5.12FRS102SORP).
In the case of performance
related grants, income must only be recognised
to the extent		 Yes No N/a
that the charity has provided
the specified goods orservices as entitlement
to the grant
only occurs when the performance
related conditions are met (5.16FRS 102SORP).
Legacies Legacies are included
in the SOFA when receipt is probable, that is, when there has		 Yes No N/a
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 ofthe
charity or have been met.
Yes No N/a
Government grants The charity has received government
grants
in the reporting
period
Gift Aid receivable
is included
in income when there is a valid declaration
from the
Tax reclaims on donor.
Any Gift Aid amount recovered
on adonation
is considered
to be part of that gift		 Yes No N/a
donations and gifts and is treated as an addition to the same fund as the initial donation
unless the donor		 or
the terms ofthe appeal have specified otherwise.
Contractual
performance		 income and
related		 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
grants
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.
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.		 Yes No N/a
In the reporting
period
in which the stocks are distributed,
they are recognised as an
expense at the carrying
amount
ofthe 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		 Yes No N/a
sheet.
On its sale the value ofstock is charged against 'Income from other trading
activities' and the proceeds from
sale are also recognised as 'Income from other trading
activities'.
Yes No N/a
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
Gifts in kind for use by the charity are included
in the SoFAas income from donations
when receivable.
Donated services and Donated services and facilities are included
in the SOFA when received at the value of		 Yes No N/a
facilities the gift to the charity provided
the value ofthe gift can be measured
reliably.
Donated services and facilities that are consumed
immediately
are recognised as		 Yes No N/a
income with an equivalent
amount
recognised as an expense under the appropriate
heading
in the SOFA.
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
Yes No N/a
Income from interest, This is included
in the accounts when receipt is probable
and the amount
receivable can
royalties and dividends be measured
reliably.
Income from membership Membership
subscdptions
received
in the nature ofa gift are recognised
in Donations		 Yes No N/a
subscriptions and Legacies.
Membership
subscriptions
which gives a member the right to buy services or other		 Yes No N/a
benefits are recognised as income earned from the provision
of goods and services as
income from charitable
activities.
Settlement
claims		 of insurance of insurance Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item of other
income
in the SoFA.		 Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item of other
income
in the SoFA.		 Yes No N/a
Investment
losses		 gains and This includes
any realised or unrealised
gains or losses on the sale of investments
any gain or loss resulting
from revaluing
investments
to market value at the end of		 and
the		 Yes No N/a
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised
where
it is more likely than not that there isa legal or		 Yes No N/a
constructive
obligation
committing
the charity to pay out resources and the amount		 ofthe
obligation can be measured
with reasonable
certainty.
Governance
costs		 &
and support		 Support costs have been allocated between governance
costs and other support.
Governance costs comprise
all costs involving
public accountability
ofthe charity and its
compliance
with regulation
and good practice.		 es o a
Support costs include central functions
and have been allocated to activity cost		 Yes No N/a
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
conditions		 performance 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 ofthe grant has provided the specified service or output.		 es No N/a
Grants payable without
performance
conditions		 Where there are no conditions
attaching
to the grant that enables the donor charity
realistically
avoid the commitment,
a liability for the full funding
obligation
must be
recognised.		 to Yes No N/a
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		 Yes No N/a
reporting
date
Basicfinancial
instruments		 The charity accounts for basic financial
instruments
on initial recognition as per
paragraph
11.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.		 Yes No N/a
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cost at least
use by charity Yes No N/a
They are valued atcost.
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		 Yes No N/a
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.
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		 Yes No N/a
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
They are valued at cost.
Investments 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		 Yes No N/a
end. The same treatment
is applied to unlisted
investments
unless fair value cannot be
measured
reliably
in which case it is measured
at cost less impairment.
Investments
held for resale or pending
their sale and cash and cash equivalents
with a		 Yes No N/a
maturity date of less than
1 year are treated as current asset investments
Stocks and work in Stocks held for sale as part of non-charitable
trade are measured
at the lower or cost or net		 Yes No N/a
progress realisable value.
Goods orservices provided as part ofa charitable
activity are measured
at net realisable		 value No N/a
based on the service potential
provided
by items ofstock.
Yes No N/a
Work in progress
is valued at cost less any foreseeable
loss that is likely to occur on the		 contract.
Debtors (including
trade debtors and loans receivable)
are measured
on initial recognition		 at No N/a
Debtors settlement
amount
after any trade discounts
or amount
advanced
by the charity.
Subsequently,		 settlement
amount
after any trade discounts
or amount
advanced
by the charity.
Subsequently,		 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 No N/a
Current asset cash equivalents
with a maturity
date less than one year. These include cash		 on deposit and
investments 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
They are valued at fair value except where they qualify as basic financial
instruments.
Note 3 Analysis of Analysis of Analysis of income income income income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Anal sis P.
Donations Donations and gifts 17,047 17,047 6,937
and legacies: Gift Aid 17,625 17,625 15,333
Legacies
General grants provided by government/other
charities 750
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and services
Other
Total 34,672 34,672 23,020
Charitable Charitable Dinner
activities: 72,935 72,935
Auctions & Collections 37,159 37,159
Other
Total 110,094 110,094
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 144,766 144,766 23,020
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)

CC17a IExcell 06107120

Note 4 Analysis of receipts of government
gr		 ants
This year
Description
Government grant 1
Government grant 2
Government grant 3
Other
Total
Last year
Description R
Government grant 1
Government grant 2
Government grant 3
Other
Total
This year Last year
Please provide details ofany
unfulfilled
conditions		 and other
contingencies attaching togrants
that have been recognised inincome.
This year Last year
Please give details of other forms of
government assistance from which
the charity has directly benefited.
Note 5 Donated goods, facilities and services
This year Last year
Seconded staff
Use of property
Other
This year Last year
Please provide details ofthe
accounting
policy for		 the recognition
and valuation
of donated goods,
facilities and services.
Please provide details ofany
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.

Note 6 Analysis Analysis Analysis ofexpenditure
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure
on raising		 funds:
Incurred
seeking donations		 245 245 532 532
Incurred seeking legacies
Incurred seeking grants
Operating
membership		 schemes and
social lotteries
Staging fundraising
events		 89,557 89,557
Fudraising
agents
Operating
charity shops
Operating
a trading company
undertaking
non-charitable		 trading
activity
Advertising,
marketing,		 direct mail and
ublici 5,570 5,570 1,490 1,490
Start up costs incurred
in		 generating
new source of future income
Database development costs
Other trading
activities
Investment
management		 costs:
Portfolio mana
ement 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 95,372 95,372 2,022 2,022
Expenditure
on charitable activities:
Grants to The Riflemen 49,718 49,718 22,793 22,793
Total expenditure
on charitable
activities 49,718 49,718 22,793 22,793
Separate material
item		 of expense
Total
Other
Rates 1,617 1,617 760 760
Website Comp. and Other Maint. 347 347 729 729
Accountancy
Services		 1,500 1,500 990 990
Exchange Differences 51 51
Bad Debts 2,925 2,925
Total other expenditure 3,464 3,464 - 395 395
TOTAL EXPENDITURE 148,554 I48,554 24,420 24,420
Analysis Analysis ofexpenditure on charitable activities
This year Last year
Activity or programme Activities
undertaken
directl		 Grant
funding
of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directl		 Grant
funding
of
activities		 Support
Costs		 Total last
year
Activit 1
Activit 2
Other
Total

Please explain the nature ofeach extraordinary item occurring in the period.
This year Last year
Description
Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items

Amount received Amount paid out Balance held at period end Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No)
Total
Description/name of party Balance held at period end Balance held at period end
This year Last year
Total

This year
Support cost Raisin funds Activit 1 Activity 2 Activity 3 Grand total Basis of allocation
exam les (Describe method)
Governance
Other
Total
Last year
Support cost Raisin funds Activi 1 Activit 2 Activit 3 Grand total Basis of allocation
exam les (Describe method)
Governance
Other
Total

was paid p lease en ter '0'in the appropriate
box(es).
This year Last year
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 1,500 990
to the independent examiner
11.2 Average head count in the year 11.2 Average head count in the year 11.2 Average head count in the year This year
Number		 Last year
Number
The parts ofthe charity in which the
employees work
Total
Please complete ifan ex-gratia payment is
made.
Please explain the nature ofthe
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 ofthe payment (or value of any waiver of
a right to an asset)

This year Last year
Total amount of payment
The nature ofthe 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

13.1 A nal ysis o fgrants paid (i ncluded
in cost ofcharita		 ble
activities)
Grants to
Analysis institutions Grants to individuals Support costs Total
Activity or ro'ect 1
Activi or ro'ect 2
Activi or ro'ect 3
Activi or ro'ect 4
Total
13.2Grants made to instituti ons
Please provide
details ofcharity's
My charity has made grants to particularinstitutions that are material in the Yes URL.
context ofits grantmaking. Details ofthe institution supported, purpose ofthe
grant and total paid toeach institution is available on the charity's web site.
Provide details
No below
Names of institution Purpose Total amount of
grants paid r.
The Riflemen Rehab. and Wellbeing of Wounded Solders 49,718
Total grants toinstitutions
in reporting period		 49,718
Other unanalysed
grants
TOTAL GRANTS PAID 49,718

Freehold land & Other land & Plant, Fixtures, fittings Total
buildings buildings machinery and and equipment
motor
vehicles
At the beginning ofthe year
Additions
Revaluations
Disposals
*
Transfers
At end ofthe year
14.2 Depreciation and impairments
**Basis SLor RB (Straight SLor RB SLor RB SLor RB SLor RB
Line or Reducing
Balance)
**Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end ofthe year
14.3Net book value
Net book value at the beginning ofthe year
Net book value at the end ofthe year

This year: Please provide a description
ofthe events and		 circumstances circumstances circumstances that
led to the recognition orreversal ofan impairment
loss.
Last year: Please provide a description ofthe events and circumstances that
led to the recognition orreversal ofan impairment
loss.
14.5 Revaluation
lf an accounting
policy ofrevaluation isadopted, please provide:		 This ear Last ear
the effective date ofthe revaluation
the name ofindependent
valuer, ifapplicable
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 ofborrowing costs,ifany, capitalised in the construction of
tangible fixed assets and the capitalisation
rate used.
(ii) Please provide the amount ofcontractual
commitments
for		 the acquisition oftangible
fixed assets.
(iii)
Details ofthe existence and carrying amounts ofproperty,		 plant and
equipment
to which the charity has restricted title or that are pledged as
security for liabilities.

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 SLor RB SLor RB SLor RB SLor RB Straight Line
("SL")or
Reducing
Balance
("RB")
**Rate
At beginning of the year
Disposais
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
Net book value at the beginning
ofthe year
Net book value at the end of the
year
15.5 Impairment
This year:
Please provide a description
ofthe events and
circumstances
that led to the recognition
orreversal ofan
impairment
loss.
Last year:
Please provide a description ofthe events and
circumstances
that led to the recognition orreversal ofan
impairment
loss.
15.6 Revaluation
Ifan accounting
policy ofrevaluation isadopted, please provide:
This year Last year
the effective date ofthe revaluation
the name ofindependent
valuer, ifapplicable
the methods
applied
the carrying amount
that would have been recognised
had the assets been carried under the cost model.
15.7Other disclosures
(i) Ifyour intangible asset was acquired by way ofgrant,
provide value on initial recognition and carrying amount
ofthe asset.
(ii)
Details ofthe carrying amounts ofany intangible
assets to which the charity has restricted
title or that are
pledged as security for liabilities.
(iii) Please provide the amount ofcontractual
commitments
for the acquisition
ofintangible assets.
(iv) State the amount ofresearch and development
expenditure
recognised as expenditure
in the year.
(v)
Please detail the headings in the SOFAin which a
charge for amortisation
ofintangible assets isincluded.
(vi)
Forany material intangible
assets, please provide a
description, its carrying amount and any remaining
amortisation
period.

Note 16 Heritage assets Heritage assets 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.
16.2Cost or valuation
Heritage asset Heritage asset Heritage asset Heritage asset Total
1 2 3 4
At beginning ofthe year
Additions
Disposals
Revaluations
Transfers *
At end of the year
16.3Depreciation and impairments
**Basis Straight Line
("SL")or
Reducing
Balance
**Rate
At beginning ofthe year
Disposals
Depreciation
Impairment
Transfers*
At end ofyear

the effective date ofthe revaluation
the name ofindependent
valuer, ifapplicable
qualifications
ofindependent
valuer
the methods applied and significant assumptions
any significant
limitations
on the valuation
At valuation At cost Group Total
Group A B
Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period

16.8Heritage assets (where herit age assets ar e not recoignised
on the balance sh		 eet)
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.

CC17a (Excell 06107121Y23

16.9Five year summary of heritage 16.9Five 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

17.1 Fixed a ssets in vestme nts ( please provide please provide for each cl ass ofinvestme nt)
Cash &cash
equivalents		 Listed
investments		 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 ofimpairments
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.
17.3 Ifyour charity holds investment properties, please complete the following note:
This year Last year
(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

Analysis ofcurrent asset investments Analysis ofcurrent asset investments This year Last year
Cash or cash equivalents
Listed investments
Investment
properties
Social investments
Other investments
Total
17.5Guarantees
This year Last year
Please provide details and amount ofany guarantee made to
or on behalf ofa third party
Name ofthe entity or entities benefitting from those
guarantees
Please explain
how the guarantee		 furthers the charity's aims
17.6Concessionary
loans		 17.6Concessionary
loans
Description This year 2 Last year 2
Amount ofconcessionary loans made (Multiple
loans made may bedisclosed in aggregate provided
that such aggregation
does not obsure significant
information).
Total
Description This year 2 Last year 2
Amount ofconcessionary loans received
(Multiple loans received may be disclosed in
aggregate provided that such aggregation does not
obsure significant information).
Total
This year Last year
Terms and conditions eg interest rate, security
provided
Value ofany 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
17.7Additional
information
This year Last 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 ofsecurity, the carrying
amount		 of the
financial asset pledged as security and the terms
and conditions
relating to		 its pledge.
18.1 Please state the carrying
am
activities.		 ount o fsto ck and w ork in p rogress analy sed
betwee		 n
Stock Donated goods
Work in
For For resale For For resale progress
distribution distribution
Charitable
activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Addedin period
Expensed in period
Impaired
Closing
Other:
Opening
Addedin period
Expensedin
period
Impaired
Closing
Total this year
Total previous year
This year Last year
18.2
Please specify the carrying		 amount of any
stocks pledged as security for liabilities
19.1 Analysis ofdebtors Analysis ofdebtors
Trade debtors
Prepayments and accrued income
Other debtors
This year Last year
4,390 4,390
21,190 11,035
9,191 9,191
Total 34,771 24,616
Trade debtors
Prepayments and accrued income
Other debtors
This year Last year
F
Total

Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments
received		 on account for contracts or
performance-related grants
Accruals and deferred income
Taxation and social security
Other creditors
Amounts
falling due		 within Amounts falling due after
one year more than one year
This year
Last		 year This year
Last year
27,840 36,610
Total 27,8 0 36,610

Please complete this note ifyou have included in chari
a liability ofuncertain
timing oramount.		 Please complete this note ifyou have included in chari
a liability ofuncertain
timing oramount.		 ty expenditure any provisions.
A pr		 ovisionis
mad		 e when the charity
21.1 Movements
in recognised
provisions
and funding		 commitment during the period
This year Last year
Balance at the start ofthe 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 ofthe reporting
period
21.2 Please provide: This year Last year
-a brief description
of any obligations
on the		 balance
sheet and the expected amount and timing of resulting
payments;
-an indication
ofthe uncertainties
about the amount
or timing ofthose outflows; and
-the amount of any expected reimbursement, stating
the amount of any asset that has been recognised
for
that expected reimbursement.
This year Last year
21.3 For any funding
commitment
that is not
recognised as a liability or provision,
provide details
of commitment
made, the time frame ofthat
commitment,
any performance-related
conditions
and
details ofhow the commitment
will be funded		 (with
contracts for capital expenditure
separately
identified).
21.4 Where unrestricted
funds have been designated
to afund commitment,
please disclose the nature of
any amounts
designated
and the likely timing		 ofthat
expenditure.

Where the charity has continge
their existence is remote.
This year		 nt liabililities,
p		 lease complete the following section unless the
Description of item including its legal nature. Please Estimate offinancial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate offinancial effect
describe any security provided in connection to the
liability.

Note 24 Cash at bank and in hand Cash at bank and in hand
This year Last year
Short term cash investments (less than 3months maturity date)
Short term deposits
Cash at bank and on hand 280,304 303,017
Other
Total 280,304 303,017
This year Last year
Please provide details ofthe nature ofthe
event
Provide an estimate ofthe financial effect
of the event or a statement that such an
estimate cannot be made
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27.3 Transfers
be		 tween funds
This
ear
Reason for transfer and where endowment is converted to income, Amount
legal power for its 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, Amount
legal power for its 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 ofthe designation Amount
Last year
Planned use Purpose ofthe designation Amount

Type ofexpenses reimbursed Type ofexpenses reimbursed This year Last year
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
Please provide the number oftrustees reimbursed for expenses or who
had expenses paid by the charity

Amounts
Name
or		 ofthe trustee
related party		 Relationship
to charity		 Description
ofthe
transaction(s)		 Amount Balance at
period end		 Provision for bad
debts at period end		 written
off
during
reporting
cried
Amounts
Name
or		 ofthe trustee
related party		 Relationship
to charity		 Description
ofthe
transaction(s)		 Amount Balance at
period end		 Provision for bad
debts at period end		 written
off
during
reporting
period