**The Mayors Charitable Trust Annual Report for the Year ended 31 May 2025**
## SUPPORTING
# **The Mayors Charitable Trust of The Royal Borough of Kingston upon Thames**
# **ANNUAL REPORT FOR THE YEAR ENDED 31 May 2025 Charity Number: 1145694**
## **Trustees**
Councillor Elizabeth Green Mayor and Chair of Trustees Councillor Diane White, previous Mayor Sushila Abraham Honorary Alderman Patrick Codd, TD Colonel Geoffrey Godbold, OBE TD DL Reverend John Shepherd _(term ended 28 April 2025)_ Father Michael Lovell _(term ended 28 April 2025)_
## **Administrative Arrangements**
## Officers of the Trust
Clerk to the Trustees- Head of Democratic & Electoral Services, Royal Borough of Kingston upon Thames.
Treasurer – Section 151 Officer, Royal Borough of Kingston upon Thames.
Auditors
South West London Audit Partnership Civic Centre, Twickenham TW1 3BZ
Bankers
Natwest Bank 1 Marketplace, Kingston upon Thames
Legal Advice South London Legal Partnership, Gifford House, 67C St Helier Ave, London, Morden SM4 6HY Morden.
Principal Office
c/o Royal Borough of Kingston upon Thames, Guildhall, High Street, Kingston upon Thames, KT1 1EU.
## **Report of the Trustees for the Year Ended 31 May 2025**
The Trustees present their Annual Report of the Charitable Trust for the year ended 31 May 2025.
The financial statements for the year have been submitted separately and prepared in accordance with Charity Commission guidance - Charity reporting and accounting: the essentials November 2016 (CC15d ) - the Trust Deed and S132 Charities Act 2011.
## **Structure, Governance and Management**
The Charitable Trust is a Registered Charity (No. 1145694) and was established on the initiative of the then Mayor of the Royal Borough of Kingston upon Thames, Councillor Patrick Codd. The Trust Deed is dated 28 November 2011 and the Trust was registered with the Charity Commission on 31 January 2012. The Charitable Trust was established to provide a means for the disbursement of funds raised for charitable purposes, through the Charity Appeal of the Mayor of the Royal Borough of Kingston upon Thames. Over the course of the Mayoral year, through a number of fundraising events, and separate donations, funds are raised for distribution amongst local charities. The role of the Trustees is to oversee this process and deal with the disbursement of funds at the end of each Mayoral year.
## **Trustee appointments**
Councillor Elizabeth Green succeeded Councillor Diane White as Mayor on 14 May 2024.
As agreed at a meeting of the Charitable Trust on 28 May 2012 the incoming Mayor becomes a Trustee and to provide continuity the previous year’s Mayor continues as a Trustee for a further year. Councillor White therefore continued as a Trustee following the conclusion of her Mayoral year, replacing Councillor Yogan Yoganathan, as the past Mayor Trustee. Reverend John Shepherd and Father Michael Lovell both ended their term of office on 28 April 2025. The trustees shall consider appointing a new trustee(s) at a future meeting.
## **Clerk to the Trustees**
Gary Marson, the Council’s former Corporate Head of Democratic & Electoral Services, retired on 31 October 2024. Michelle Beaumont replaced Gary as Clerk to the trustees on 1 November 2024, as recorded in the minutes of the trustees meeting held on 16 September 2024.
## **Aims of the Trust**
The aims of the Trust are
1. To promote social inclusion for the public benefit by the relief of those in need by reason of youth, age, ill health, disability, financial hardship or other disadvantage living within the administrative area of The Royal Borough of Kingston upon Thames and the surrounding area.
2. To further any purpose for the benefit of the public that is charitable according to the law of England and Wales.
The income of the Trust is applied to furthering these aims. In practice the Charitable Trust applies its income to other organisations which are registered charities which, in turn, have objects that meet those of the Trust. These are charities chosen by the Mayor to be supported during his/her Mayoral Year
## **Accounts for 2024/25 and Application of Income**
The final accounts for the 2024/25 year ending 31st May 2025 were presented to the Trustees meeting on 8 September 2025. During the course of the year the Charity received income of £41,675.
Expenditure for the purpose of raising funds amounted to £10,383.62. Income for distribution to the nominated charity therefore amounted to £31,291 and is due to be distributed to the organisation selected for support by Councillor Elizabeth Green during her Mayoral year, namely Habitats and Heritage.
Councillor Elizabeth Green Retiring Chair of the Trustees
The Mayors Charitable Trust of The Royal Borough of Kingston upon Thames
8 September 2025
|**Royal Borough of Kingston Upon Thames**
**Mayor's Charitable Trust**
Charity No (if
any)
1145694
TT|**Royal Borough of Kingston Upon Thames**
**Mayor's Charitable Trust**
Charity No (if
any)
1145694
TT|TT|Charity No (if
any)
TT|1145694
TT|TT|
|---|---|---|---|---|---|
|Period start date
TT|1st June 2024
TT|**To**
TT|Period end date
TT|31st May 2025
TT||
|Guidance Notes
**£**
**£**
**£**
**£**
**£**
**Net income/(expenditure) before investment**
**Section A Statement of financial activities**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
F01
F02
F03
F04
F05
41,516
-
-
41,516
35,418
-
-
-
-
-
-
-
-
-
-
159
-
159
162
-
-
-
-
-
-
-
-
-
41,675
-
-
41,675
35,580
10,384
-
-
10,384
9,453
31,291
-
-
31,291
26,127
-
-
-
-
-
-
-
-
-
-
41,675
-
-
41,675
35,580
0
-
-
0
-
-
-
-
-
-
0
-
-
0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
0
-
-
0
-
-
-
-
-
-
0
-
-
0
-
S01
S02
S03
S04
S05
S06
S07
S08
S09
S10
S11
S12
S13
S14
S15
S16
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
S19
S20
S21
S22
TT||||||
||-|-|-|-|-|
||-|-|-|-|-|
||0|-|-|0|-|
|||||||
||-|-|-|-|-|
||0|-|-|0|-|
## **Section B Balance sheet**
##
|nce Notes|nce Notes||||||
|---|---|---|---|---|---|---|
|Guida
**Fixed assets**||**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
F02
F03
F04|||**Total last**
**year**
**£**
F05|
|**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**|B01
B02
B03
B04|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|**Current assets**
**Funds of the Charity**
Signed by one or two trustees on behalf of all the
trustees
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**amounts falling due within**
**one year (Note 20)**
**amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**Endowment funds (Note 27)**
**Restricted income funds**
**Unrestricted funds**
**Revaluation reserve**
**_Total fixed assets_**
**_Total current assets_**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**_Total funds_**
**Creditors:**
**Creditors:**
**(Note 27)**|B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||1,513|-|-|1,513|1,589|
|||-|-|-|-|-|
|||30,217|-|-|30,217|24,545|
|||31,730|-|-|31,730|26,133|
||||||||
|||31,730|-|-|31,730|26,133|
||||||||
|||-|-|-|-|0|
||||||||
|||-|-|**-**|-|0|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|0|
||||||||
|||-|||-
-
-
-|-|
||||-|-||-|
|||||||-|
||||||||
|||-|-|-|-|-|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
||||||||
||||||||
||||||||
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities**_
## _._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* x their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland • and with* x (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 _**No significant events casting doubt on the activities of the Charity**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_
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*||x||||||
|---|---|---|---|---|---|---|---|
|No*||ü||*|-Tick|as|appropriate|
_**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*||ü||||||
|---|---|---|---|---|---|---|---|
|No*||x||*|-Tick|as|appropriate|
## _**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**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
ü||||
|---|---|---|---|
|No*
x||* -Tick as appropriate||
|**_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._**||||
**Section C Notes to the accounts (cont)**
## **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 Not applicable accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**End of Start of period 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 £ 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**
|**Note 2 Accounting policies**
**2.2 INCOME**|||||
|---|---|---|---|---|
|_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**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
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
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that
the charity has provided the specified goods or services as entitlement to the grant only occurs
when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant
of probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any
Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as
an addition to the same fund as the initial donation unless the donor or the terms of the appeal
have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the
reporting period in which the stocks are distributed, they are recognised as an expense at the
carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income from
other trading activities' with the corresponding stock recognised in the balance sheet. On its
sale the value of stock is charged against 'Income from other trading activities' and the
proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and facilities are included in the SOFA when received at the value of the gift
to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with
an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
·
·|||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||ü|ü|x|
||No
N/a
Yes||||
|||ü|ü|x|
||No
N/a
Yes||||
|||ü|ü|x|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||ü|ü|x|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|||x|ü|ü|
||No
N/a
Yes||||
|**Income from interest**
This is included in the accounts when receipt is probable and the amount receivable can be|||||
|**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from
charitable activities.
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of service
or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at
the best estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102
SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
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
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally
for their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
**2.3 EXPENDITURE AND LIABILITIES**
**2.4 ASSETS**|**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from
charitable activities.
Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of service
or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at
the best estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102
SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
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
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally
for their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
**2.3 EXPENDITURE AND LIABILITIES**
**2.4 ASSETS**|||x|ü|ü|
|---|---|---|---|---|---|---|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||x|ü|ü|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
||||||||
||||||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
|||||ü|ü|x|
||||No
N/a
Yes||||
||treatment is applied to unlisted investments unless fair value cannot be measured reliably in
which case it is measured at cost less impairment.||ü||ü||x||
|---|---|---|---|---|---|---|---|---|
||Investments held for resale or pending their sale and cash and cash equivalents with a maturity||Yes||No||N/a||
||date of less than 1 year are treated as current asset investments||x||ü||ü||
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable||Yes||No||N/a||
|**progress**|value.||x||ü||ü||
||Goods or services provided as part of a charitable activity are measured at net realisable value based on||Yes||No||N/a||
||the service potential provided by items of stock.||x||ü||ü||
||||Yes||No||N/a||
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||x||ü||ü||
|**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.||x
Yes||No
ü||N/a
ü||
||The charity has has investments which it holds for resale or pending their sale and cash and cash||Yes||No||N/a||
|**Current asset investments**|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||ü||ü||x||
||cash commitments as they fall due.||||||||
||||Yes||No||N/a||
||They are valued at fair value except where they qualify as basic financial instruments.||ü||ü||x||
||||||||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**None**
**Section C Notes to the accounts (cont)**
|**Note 3**
**Donations and**
**legacies:**|**Analysis of income**
**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**Analysis of income**
**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**Analysis of income**
**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**Analysis of income**
**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**Analysis of income**
**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|**Analysis of income**
**Analysis**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**|
|---|---|---|---|---|---|---|
||Donations and gifts|41,516|-|-|41,516|-|
||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**|41,516|-|-|41,516|-|
||||||||
|**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|159|-|-|159|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|159|-|-|159|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|
||Other||-|-|-|-|
||**Total**
**E**
**n:**|-|-|-|-|-|
||||||||
|||41,675|-|-|41,675|-|
||||||||
|**All income in th**
**provide descript**|**e prior year was unrestricted except for: (please**
**ion 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)**
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
**This year**
**Last year**
-||-|
|||||
||**This year**
**Last year**|||
|||||
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|
|---|---|---|---|---|
|||-|-||
|||-|-||
|||-|-||
||**This year**|-|-||
||||||
|||**Last year**|||
|**Please provide details of the accounting**
**policy for the recognition and valuation of**
**donated goods, facilities and services.**|||||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of other**
**donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||||
||||||
||||||
||||||
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|**This year**
**Last year**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|10,384|-|-|10,384|9,453|||9,453|
|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:**|10,384|-|-|10,384|9,453|-|-|9,453|
||||||||||
|Grants Paid|31,291|-|-|31,291|26,127|-|-|26,127|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Separate material item of expense**
**Total expenditure on charitable**
**activities**|31,291|-|-|31,291|26,127|-|-|26,127|
||||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**
**Other**|-|-|-|-|-|-|-|-|
||||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||41,675|-|-|41,675|35,580|-|-|35,580|
|**Other information:**
**Analysis of expenditure on charitable activities**|||||||||
## **Other information:**
**Analysis of expenditure on charitable activities**
||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Charity Donation|-|31,291|-|31,291|-|20,946|-|20,946|
|Activity 2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|31,291|-|31,291|-|20,946|-|20,946|
||||||||||
**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**|**Description**|**This year**
**Last year**
**£**
**£**
N/A
N/A
-
-
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
N/A
N/A
-
-
-
-
-
-
-
-|**This year**
**Last year**
**£**
**£**
N/A
N/A
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
|||N/A|N/A||
||||||
|||-|-||
|||-|-||
|||-|-||
||||||
|||-|-||
|**Total extrordinary items**||-|-||
||||||
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related party**|||||||
||**(Yes or No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
||**Total**|-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**||**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|
|||**This year**|**Last year**|
|||**£**|**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
|Event cost|10,384|-|-|-|10,384|Direct applicable cost|
|Donations|-|31,291|-|-|31,291|Direct applicable cost|
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|10,384|31,291|-|-|41,675||
|**Last year**|||||||
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
|Event cost|9,453|-|-|-|9,453|Direct applicable cost|
|Donations|-|26,127|-|-|26,127|Direct applicable cost|
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|9,453|26,127|-|-|35,580||
|**Direct Costing**
**_Please provide details of the accounting policy adopted_**
**_for the apportionment of costs between activities and_**
**_any estimation techniques used to calculate their_**
**_apportionment._**|||||||
||||**Direct Costing**||||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
## **Direct Costing**
**Section C Notes to the accounts**
## **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).**_
|**_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.**_
## **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 year**
**Number**|**Last year**
**Number**||
|**The parts of the charity in which the**|**Fundraising**|-||-|
|**employees work**|**Charitable Activities**|-||-|
||**Governance**|-||-|
||**Other**|-||-|
|**11.3 Ex-gratia payments**
**Please explain the natur**
**Please state the legal au**
**for making the payment**
**Please state the amount**
**right to an asset)**
**11.4 Redundancy paym**
**Total amount of paymen**
**The nature of the payme**
**etc.)**
**The extent of redundan**
**Please state the accoun**
**payments**
**_Please complete if an ex_**
**_Please complete if any r_**|**Total**
**to employees and others (excluding trustees)**
**e of the payment**
**This year**
**Last year**
**thority or reason**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**of the payment (or value of any waiver of a**
**ents**
**This year**
**Last year**
**£**
**£**
**t**
**nt (cash, asset**
**This year**
**Last year**
**£**
**£**
**cy funding at the balance sheet date**
**ting policy for any redundancy or termination**
-
-
-
-
-
-
-
-
**_-gratia payment is made._**
**_edundancy or termination payment is made in the period._**|**Total**
**to employees and others (excluding trustees)**
**e of the payment**
**This year**
**Last year**
**thority or reason**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**of the payment (or value of any waiver of a**
**ents**
**This year**
**Last year**
**£**
**£**
**t**
**nt (cash, asset**
**This year**
**Last year**
**£**
**£**
**cy funding at the balance sheet date**
**ting policy for any redundancy or termination**
-
-
-
-
-
-
-
-
**_-gratia payment is made._**
**_edundancy or termination payment is made in the period._**|-|-|
|---|---|---|---|---|
||||||
|||**This year**|||
|||**Last year**|||
||||||
|||**This year**|||
|||**Last year**|||
||||||
||||**This year**|**Last year**|
||||**£**
-|**£**
-|
||||**This year**|**Last year**|
||||**£**
-|**£**
-|
||||||
||||||
||||||
||||**This year**|**Last year**|
||||**£**
-|**£**
-|
||||||
||||||
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
||**This year**||**Last year**||
|---|---|---|---|---|
||**£**||**£**||
|**Amount of contributions recognised in the SOFA as an expense**||-||-|
||||||
|**Please explain the basis for allocating the liability and expense of**|||||
|**defined contribution pension scheme between activities and between**|||||
|**restricted and unrestricted funds.**|||||
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity 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 multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
**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)**
||**Analysis**|**Grants to institutions**|**Grants to individuals**||**Support costs**||**Total**||
|---|---|---|---|---|---|---|---|---|
||||||**£**||**£**||
||Help Charitable Institutions in Kingston||||||||
||Upon Thames|31,291||0||0||31,291|
||Activity or project 2|-|-||-|||-|
||Activity or project 3|-|-||-|||-|
||Activity or project 4|-|-||-|||-|
||**_Total_**|**31,291**|**-**||**-**|||**31,291**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
||**13.2 Grants made to institutions**|||||
|---|---|---|---|---|---|
|||||**_Please provide_**||
|||||**_details of charity's_**||
||**_My charity has made grants to particular institutions that are material in the context of_**||**_Yes_**|**_URL._**||
||**_its grantmaking. Details of the institution supported, purpose of the grant and total_**|||||
||**_paid to each institution is available on the charity's web site._**|||||
||||**_No_**|**_Provide details_**
**_below_**||
|||||||
||**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**||
|||To support the natural and historic environment||31,291||
||Habitats and Heritage|and climate in south and west London||||
|||||||
|||||||
|||||||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
|||||-||
||**_Total grants to institutions in reporting period_**|||**31,291**||
||**_Other unanalysed grants_**|||-||
||**_TOTAL GRANTS PAID_**|||31,291||
## **Last year:**
||**Last year:**|**Last year:**|**Last year:**|||
|---|---|---|---|---|---|
||**13.3 Analysis of grants paid (included in cost of charitable activities)**|||||
||**Analysis**|**Grants to institutions**|**Grants to individuals**|**Support costs**|**Total**|
|||||**£**|**£**|
||Help Charitable Institutions in Kingston|||||
||Upon Thames|20,946.00|-|-|**20,946.00**|
||Activity or project 2|-|-|-|**-**|
||Activity or project 3|-|-|-|**-**|
||Activity or project 4|-|-|-|**-**|
**20,946 - - 20,946**
_**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**|||
|---|---|---|
|||**_Please provide_**|
|||**_details of charity's_**|
|**_My charity has made grants to particular institutions that are material in the context of_**|**_Yes_**|**_URL._**|
|**_its grantmaking. Details of the institution supported, purpose of the grant and total_**|||
|**_paid to each institution is available on the charity's web site._**|||
||**_No_**|**_Provide details_**
**_below_**|
||**Names of institution**|**Purpose**|**Total amount of**
**grants paid £**||
|---|---|---|---|---|
||Creative Youth|To support their activities to the benefit of|10,098||
|||Kingston Upon Thames|||
||Community Brain|To support their activities to the benefit of|10,098||
|||Kingston Upon Thames|||
||||-||
||||-||
||||-||
||||-||
||||-||
||||-||
||||-||
||||-||
||**_Total grants to institutions in reporting period_**||**20,196**||
||**_Other unanalysed grants_**||-||
||**_TOTAL GRANTS PAID_**||20,196||
**Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||
|---|---|---|---|---|---|
||**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Fixtures, fittings**
**and equipment**|**Total**
**£**|
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *|-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**_This year: Please provide a description of the eve_**
**_the recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the eve_**
**_the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_If an accounting policy of revaluation is adopted, p_**
**14.2 Depreciation and impairments**
****Basis**
**** Rate**
**14.3 Net book value**
**14.4 Impairment**
**14.5 Revaluation**
At end of the year
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year|-|-|-|-|-|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||**_nts and circumstances that led to_**
**_nts and circumstances that led to_**
**_lease provide:_**|||||
|||||||
|||||||
|||||||
|||||**This year**
**Last year**||
|||||||
|||||||
|||||||
|**_the carrying amount that would have been recognised had the assets been carried_**
**_under the cost model._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed_**
**_assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed_**
**_assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are pledged as security for liabilities._**
**14.6 Other disclosures**|-|-|
|---|---|---|
||||
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
**Section C Notes to the accounts (cont)**
**Note 15 Intangible assets**
_**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**15.1 Cost or valuation**||||||
|---|---|---|---|---|---|
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**£**
**Other**|**Total**
**£**||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
|**15.2 Amortisation and impairment**
****Basis**
**** Rate**
**15.3 Net book value**
At end of the year
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning of
the year
Net book value at the end of the
year|-|-|-|-||
||**s**
SL or RB
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance ("RB")|||||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
|||||||
||-|-|-|-||
||-|-|-|-||
||**_olicy for intangible fixed assets including:_**
**_n rates_**
**_capital_**
**_e events and circumstances_**
**_rsal of an impairment loss._**|||||
|||||||
## **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.**_
|**Last 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._**|**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**
**This year**
**Last year**
**15.7 Other disclosures**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_the carrying amount that would have been recognised had the_**
**_assets been carried under the cost model._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of the_**
**_asset._**
**_(ii) Details of the carrying amounts of any intangible assets to_**
**_which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(iii) Please provide the amount of contractual commitments for_**
**_the acquisition of intangible assets._**
**_(iv) State the amount of research and development expenditure_**
**_recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a charge_**
**_for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|||
||**This year**|**Last year**|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
**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**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
**This year Last year**
## **16.2 Cost or valuation**
||**s**
**_as heritage assets_**
**holding heritage assets**|**s**
**_as heritage assets_**
**holding heritage assets**|**s**
**_as heritage assets_**
**holding heritage assets**||||
|---|---|---|---|---|---|---|
||**This year**|||**Last year**|||
||||||||
||||||||
||||||||
||**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|**Total**
**£**||
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|**16.3 Depreciation and impairments**
****Basis**
**** Rate**
**16.4 Net book value**
**16.5 Impairment**
**This year**
At end of the year
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the year
Net book value at the end of the year|-|-|-|-|-||
||||||||
|||||||Straight Line
("SL") or
Reducing
Balance
""|
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
_**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:**_
_**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**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at 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|-|-||-|
|||**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||-|-||-|
|**16.8 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**
**Donations**
**Total additions**
**Charge for impairment**
**Total charge for impairment**
**Disposals**
**Total disposals**
Group A
Group B
Group C
Other
Group A
Group B
Group C
Other
Group A
Group B
Group C
Other
Group A - carrying amount
Group B - carrying amount
Group C
Other|||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-||||||
||-||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||**-**|**-**|**-**|**-**|**-**||
||||||||
**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)**
|||**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**||**Total**|||
|---|---|---|---|---|---|---|---|---|---|---|
|Carrying (fair) value at beginning of period||-|-|-|-||-||-||
|additions
**Add:**|to investments during|-|-|-|-||-||-||
|period*|||||||||||
|disposals at carrying value
**Less:**||-|-|-|-||-||-||
|**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.**_
**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**||||||
||**Fair value at year end**||**Cost less impairment**|||
||**£**||**£**|||
|**Cash or cash equivalents**||-||-||
|**Listed investments**||-||-||
|**Investment properties**||-||-||
|**Social investments**||-||-||
|**Other investments**||-||-||
|**Total**||-||-||
|**Grand total (Fair value at year end+Cost less impairment)**||||-||
|**Last year:**||||||
|**Analysis of investments**||||||
||**Fair value at year end**||**Cost less impairment**|||
||**£**||**£**|||
|**Cash or cash equivalents**||-||-||
|**Listed investments**||-||-||
|**Investment properties**||-||-||
|**Social investments**||-||-||
|**Other investments**||-||-||
|**Total**||-||-||
|**Grand total (Fair value at year end+Cost less impairment)**||||-||
## **17.3 If your charity holds investment properties, please complete the following note:**
**This year**
**Last year**
|**(i) Explain the methods and significant assumptions**
**determining the fair value of investment property held**
**charity**
**(ii) Name or independent valuer, if applicable, and rel**
**qualifications**
**(iii) Provide details of any restrictions on the ability t**
**investment property or on the remittance of income o**
**proceeds**
**(iv) Explain any contractual obligations for the purch**
**construction or development of investment property o**
**maintenance or enhancements**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**17.4 Please provide a breakdown of current asse**
**Analysis of current asset investments**|**in**
**by the**
**evant**
**o realise**
**r disposal**
**ase,**
**r for repairs,**
**t investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|**in**
**by the**
**evant**
**o realise**
**r disposal**
**ase,**
**r for repairs,**
**t investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|**in**
**by the**
**evant**
**o realise**
**r disposal**
**ase,**
**r for repairs,**
**t investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|**in**
**by the**
**evant**
**o realise**
**r disposal**
**ase,**
**r for repairs,**
**t investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|**in**
**by the**
**evant**
**o realise**
**r disposal**
**ase,**
**r for repairs,**
**t investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|**in**
**by the**
**evant**
**o realise**
**r disposal**
**ase,**
**r for repairs,**
**t investments, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|---|---|---|
|||**This year**|**Las**|**t year**|||
|||**£**||**£**|||
|||-||-|||
|||-||-|||
|||-||-|||
|||-||-|||
|||-||-|||
|**Total**
**Please provide details and amount of any guarantee m**
**behalf of a third party**
**Name of the entity or entities benefitting from those g**
**Please explain how the guarantee furthers the charity'**
**Amount of concessionary loans made (**
**).**
**Amount of concessionary loans received**
**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**
**17.5 Guarantees**
**17.6 Concessionary loans**
**_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_**
**_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**|**ade to or on**
**uarantees**
**s aims**|-||-|||
||||||||
|||**This year**||**Last year**|||
||||||||
||||||||
||||||||
|||||**This year £**
**Last year £**
-
-
-
-
-
-
-
-|||
|||**_Description_**||**This year £**|**Last year £**||
|||||-|-||
|||||-|-||
|||||-|-||
|||||-|-||
||**_Total_**|||-|-||
|||||**This year £**
**Last year £**
-
-
-
-
-
-|||
|||**_Description_**||**This year £**|**Last year £**||
|||||-|-||
|||||-|-||
|||||-|-||
||**_Total_**|||-|-||
||||||||
|||**This year**||**Last year**|||
||||||||
||||||||
||||||||
|**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**Please provide information about the significance of**
**investments to the charity's financial position or**
**performance eg. terms and conditions of loans or the**
**use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis**
**for determining the value, including any assumptions**
**applied when using a valuation technique.**
**Where a charity has provided financial assets as a**
**form of security, the carrying amount of the financial**
**asset pledged as security and the terms and**
**conditions relating to its pledge.**
**17.7 Additional information**|||
|---|---|---|
||||
||||
||||
||**This year**|**Last 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.**
|**Charitable activities:**
**Other trading activities:**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|**_Total previous year_**
**Total this year**|-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**Note 19 Debtors and prepayments**
**_Please complete this note if the charity has any debtors or_**
**_prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||1,513.0|1,588.6|
|**Other debtors**
**Total**|1,513.0|1,588.6|
||||
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||31,730|26,133|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
|**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**_Please complete this note if the charity has deferred incom_**
**Total**
**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**|31,730|26,133|-|-|
||**_e._**||||
||**This year**||**Last year**||
||||||
||||||
||||**This 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**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current peri**
**Unused amounts reversed during the period**|**od**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|**Balance at the end of the reporting period**
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of resulting**
**payments;**
**- an indication of the uncertainties about the amount or**
**timing of those outflows; and**
**- the amount of any expected reimbursement, stating the**
**amount of any asset that has been recognised for that**
**expected reimbursement.**
**21.3 For any funding commitment that is not recognised**
**as a liability or provision, provide details of commitment**
**made, the time frame of that commitment, any**
**performance-related conditions and details of how the**
**commitment will be funded (with contracts for capital**
**expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a**
**fund commitment, please disclose the nature of any**
**amounts designated and the likely timing of that**
**expenditure.**|**This year**|-|-|
|||**Last year**||
|||||
|||||
|||||
||**This year**|**Last year**||
|||||
|||||
|||||
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments etc) to**
**the charity's financial position or performance, for example, the**
**terms and conditions of loans or the use of hedging to manage**
**financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged as**
**security and the terms and conitions related to its pledge should**
**be given here.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
**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**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**|**Estimate of financial effect**|
|**describe any security provided in connection to the**||
|**liability.**||
|||
|||
|||
|||
|**Last year**||
|**Description of item including its legal nature. Please**|**Estimate of financial effect**|
|**describe any 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**
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||30,217|24,545|
||-|-|
|**Total**|30,217|24,545|
**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**|**This year**
**Last year**|
|---|---|---|
||Pledged donations included in the accounts are
from reputable organisations and individuals, the
monies pledged are not significant hence the risk
of non-payment is insignificant. Nonetheless the
Charity from time to time reviews the posibility of
collection and makes provisions where there are
risk of non collection. Likewise our suppliers ae
selected from reputable organisations that are
screened from time to time any risk of of going
concern on their part a provision is made|Pledged donations included in the accounts are
from reputable organisations and individuals,
the monies pledged are not significant hence
the risk of non-payment is insignificant.
Nonetheless the Charity from time to time
reviews the posibility of collection and makes
provisions where there are risk of non
collection. Likewise our suppliers ae selected
from reputable organisations that are screened
from time to time any risk of of going concern on
their part a provision is made|
||||
||NA|NA|
**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**_
**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**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Unrestricted Funds|U|Unrestricted funds|-|41,675|-
41,675|-|-|0|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||
-|41,675|-
41,675|-|-|0|
||||||||||
**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**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Unrestricted Funds|U|Unrestricted|-|35,580|-
35,580|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||
-|35,580|-
35,580|-|-|-|
||||||||||
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
|**This year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
||**power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **Last year**
|**Last year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
||**power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **27.4 Designated 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)**
**TRUE**
_**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.**_
|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|**28.1 Trustee remuneration and benefits**
**This year**|||
|---|---|---|---|---|---|---|
|**_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._**
**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)**
**TRUE**|||||**TRUE**||
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|||||
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_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._**
**_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**
**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)**
**TRUE**|||||||
||||||||
||||||||
||||||||
||||||**TRUE**||
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|||||
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
||||||||
_**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)**||||**_TRUE_**||
|---|---|---|---|---|---|
|||||||
|**Type of expenses reimbursed**||**This year**
**£**||**Last year**
**£**||
|**Travel**||||||
||||-||-|
|**Subsistence**||||||
||||-||-|
|**Accommodation**||||||
||||-||-|
|**Other (please specify):**|||-||-|
||||-||-|
||**TOTAL**||-||-|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**||**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|
|||||||||
||||||||**Amounts**|
|**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**written off**
**during**
**reporting**|
||||||||**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**_In relation to the transactions above, please provide the terms_**||||||||
|**_and conditions, including any security and the nature of any_**||||||||
|**_payment (consideration) to be provided in settlement._**||||||||
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|||
|---|---|---|---|---|---|---|---|
|
**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**||
|||||||||
|**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|**_In relation to the transactions above, please provide the terms_**
**_and conditions, including any security and the nature of any_**
**_payment (consideration) to be provided in settlement._**
**_For any related party, please provide details of any guarantees_**
**_given or received._**||||||||
|||||||||
|||||||||
|||||||||
## **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.**
## The Mayor’s Charitable Trust of the Royal Borough of Kingston Upon Thames
Charity number: 1145694
Financial Accounts for the Year: 1 June 2024 to 31 May 2025
Enclosed are the annual accounts for the Mayor’s Charitable Trust, which are prepared in accordance with FRS 102 and the Charity Commission’s Statement of Recommended Practice (please note, all figures below are rounded to the nearest pound). The accounts are prepared on the accrual basis, meaning income and expenses are recorded when they arise, not when the cash is received or paid
## **Income and expenditure:**
The charity received income in 2024/25 of £41,675 which is £6,095 greater than the amount received in 2023/24.
Expenditure for the year matches income at £41,675, £10,383.62 of which was spent on raising funds. The remaining £31,291 of total expenditure is the available amount to pay over to Habitats & Heritage Charity which specialises in maintaining the natural and historic environment and climate in south & west London.
## **Balance Sheet**
This statement holds amounts that transfer between financial years. Key items are:
Debtors: This is mainly made up of Heritage Bus Stripe payments of £1,372 that were not paid in time for the accounts into the Mayoral account. The difference is small donations and payments that had not been paid out from the payment channels amounting to £141.
Creditors: this represents the payments to nominated charities that have been agreed, but not yet made. The balance of £31,291 as at May 31st 2025 to be donated to Habitats & Heritage and £438.39 owed to Alison Croucher as at that date.
Cash: represents the amounts held in two bank accounts and cash in hand on 31 May 2025.
## **Independent Person Review**
The Charity Commission requires a review by an Independent Person where turnover exceeds £25,000. This has continued as it represents good practice.
My review confirmed activity to the bank statement, and identified no errors in how the
financial statements had been prepared.
Once the accounts have been agreed, it remains necessary to submit them to the Charities Commission, and settle the creditor sums owing to charities.
Jez Simans
Head of Financial Reporting & Control
Shared Finance Service
London Borough of Sutton and Royal Borough of Kingston upon Thames