2024-08-31-accounts - Operation Imprezza

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Operation Imprezza

Annual Report For the year ending 31[st] August 2024

Charity number 1148240 Company number 08090833

Registered address

14 Elm Grove Teignmouth Devon TQ14 8SA

“Even those without hope can excel given the opportunity” As ever the school motto rings true at Imprezza Academy

Trustees: Michael Anthony, Ben Bailey (resigned 6 November 2023), Karen Bumby, Robert Cross (resigned 14 October 2024), David Dupont, Anne England (resigned 3 February 2025), Rev Stuart Hallam, Christopher Hulme, Michael Lock (appointed 14 October 2024), Bhumika Sinha, and Phoebe Scott (appointed 10 March 2025)

Company Secretary: Anne England (resigned 3 February 2025)

Bankers: NatWest 108 Union Street Torquay Devon TQ2 5PH

Our Aims and Objectives:

Welcome to our annual report.

Operation Imprezza raises money from donors and fund raising activities to support the establishment of an all-age academy in Western province Kenya which provides education to those who would not otherwise be able to go to school. The students include HIV/AIDS victims and orphans. Girls are given equal access and the school accepts students from all religious and ethnic groups.

Our aims and objectives as set out in our Articles of Association are:

To advance the education and development of students attending (or who have attended) an Operation Imprezza school in Africa and to relieve them and their families who are suffering financial hardship by such charitable means as the trustees see fit in particular but not exclusively by:

a. Providing support (financial or otherwise) to students so that they can attend in particular secondary education.

b. Assisting students who require support when leaving school attend university, receive vocational training or set up a small business; and

c. Assisting them with medical, food and other appropriate aid with the aim of helping help themselves.

How our activities deliver public benefit

Imprezza Academy is a secondary school in Busia in rural Western Kenya providing education to those who cannot possibly afford to pay the fees required to progress beyond the primary level.

Secondary education is not free in Kenya for all practical purposes, whilst some costs are met by government significant costs are still incurred by parents/guardians so for poorer students such as AIDS orphans or those from a destitute family, it would normally be an impossible dream. As the school has established a reputation for high standards there are now some students families who are able to make a small contribution to the school fees which in a small way helps to meet the cost of the school. Their total contribution is still under 10% of annual running costs and will often consist of a few toilet rolls or a hand of bananas rather than actual money.

Ever since the school opened in 2003 it has been fully committed to equal opportunities for all with respect to gender, ethnicity and religion creating a tolerant and progressive ethos. The Academy is licenced to offer all-age education but the focus is currently on the secondary stage.

Review of the year

There were several changes in the Trustees during the year ended 31 August 2024 and since the year end.

Ben Bailey stepped down in November 2023 but remains in touch with us and will help out on occasions. Robert Cross stepped down after the year end in October 2024 and will be greatly missed as has been involved with Imprezza either as a fundraiser or Trustee since about 2006. Also in October 2024 we welcomed Mike Lock on board as a Trustee. Mike has just retired from Head of Combe Pafford Special school and is an acknowledged expert in this field. He will bring new skills to the team and will be able to help the school develop its steps into supporting students with autism etc. Chris Hulme is continuing as Chair.

The electric power we receive from the solar panels installed at the school as part of the Rural electricity initiative had a hiccup during the year when it ceased to store

electricity in the batteries and the trigger to switch on the back up generator did not work. We were without dark hours electricity for some months whilst waiting for the company to locate the necessary replacement parts. All is now repaired and working well again.

The bore hole also works well with a maintenance programme keeping it reliable. An electric water pump has been fitted and works well. The water is pumped into storage tanks but currently we do not have the funds to lay the pipes to provide running water to all buildings.

Catherine Omanyo, founder and principal of Imprezza Academy, highlighted climate change as a key issue during her last visit to the UK in January 2023. What the school can do about it is kept under constant review and is a focus in the classrooms as well, to ensure everyone “buys into” the problems it is causing. The climate seems to swing between drought, due to the rainy periods being down on rainfall, to flooding from exceptional rainfall wiping out crops which also makes the road to the school at times virtually impassable due to mud and pot holes. The road is outside the school’s control and is down to the council to fix, which has been talked about but never done since the school was started.

The new curriculum arrangement came into force in January 2024 with the 2 upper years from primary school due to move to secondary schools. Currently a hybrid version is in operation, with some new lower school pupils at the school, some temporarily in Junior High schools and some being taught the new curriculum at their primary school. We like many schools are under strong pressure to get facilities into place to accommodate all the transferees. Additional building is ongoing at the school to increase capacity.

The new vehicle purchased early September 2021 continues to serve us well, is reliable and has proved to be a satisfactory investment. It was off the road early in the year for an extended period as replacement parts were not available. A frustrating situation. It has been back on the road now for some months and our new Trustee Mike Lock saw it working hard when he visited the Academy in September 2024

The school continues to develop in many areas although the numbers admitted are still affected by funds available, and spacing restrictions which were introduced during covid and whilst now relaxed remain more stringent than pre covid.

As usual throughout this year grant opportunities have been explored and tried for, some successful, some not as is the usual pattern.

The school continues to be an integral part of the local community re-enforced by our being the base for the rural electricity scheme.

There were again 320 pupils enrolled in the school in 2023/2024 with over 300 boarding. Historically we seemed to run consistently year on year with a waiting list of over 200 students wanting (and qualified) to join Imprezza. This has, with the new curriculum jumped to almost 400. Until we can seriously expand the school Catherine does not anticipate the number falling from around that 400 figure. The school has focussed on being more understanding of the needs of SEND (Special Educational Needs and Disability) pupils and this seems to be working.

Food shortages and price increases continue to plague Imprezza, in fact Kenya generally, with droughts and excessive rains continuing to affect food production.

There was great hope that in 2023/24 we would see a big expansion of the agriculture programme. We have funding in place to develop a poultry enterprise, dairy cows and goats to supply our own egg and milk needs with surplus sold to help school funds. In addition to help to expand our crop production we have funding available to put in a poly tunnel. This will allow us to expand the range of crops grown and if it stands up to the rainy season with its recent excessive rainfall then that would open up an opportunity to expand production in poly tunnels (as funds allow) so that crops are protected from the rains.

All these plans have had to be put on hold due to organised gangs carrying out robberies in the area. We are seeing fields stripped of crops overnight by gangs with vehicles, even bananas are having to be picked before ripe or they go missing. We have had to stop growing any crops as currently a waste of money as we don’t see the benefit of them. This of course diverts money to food purchases rather than gathering from the field. In a normal weather year the school had been producing enough crops to supply the school for 7-8 months of the year. We would buy additional land if funds were available.

The upshot is that a decision has been made to put a high security fence around the school site and one field, a total of 10 acres. The appeal for this will commence in the next reporting period. As soon as this is in place the agricultural development will start and efforts to build more school buildings will recommence.

The national examination results (KCSE – equivalent to UK A levels) were again very good confirming the high standard of education offered at Imprezza Academy. Naturally we are very proud of them all. These achievements by the students highlight why Imprezza Academy is vital to so many in the local communities, none of these students would have received secondary education if Imprezza had not been there for them..

The Rural Training Programme is on hold currently due to the high level of thieving highlighted earlier in the report and will recommence as soon as practical.

Planned UK visits to Imprezza took place in January 2024 and September 2024. Anne England, one of our Trustees, visited the school in January. Mike Lock visited in September 2024, just before becoming a Trustee, as part of a fact finding as he is taking out a school trip to Imprezza in March 2025. Both were very impressed at the work the school carries out under difficult conditions. Catherine’s work as an MP is not causing any major problems at the school, the staff and in particular Rose, Catherine’s sister, have stepped up admirably covering the times when Catherine is in Parliament.

Operation Imprezza does not hold any funds on behalf of others.

The school continues to move slowly towards self sufficiency. However due to the droughts and then the floods that the area has experienced and the organised thieving it is not practical to have a target date, except as soon as possible a target everyone in UK and Kenya is working towards.

However having our own bore hole with adequate water is a big help in so many areas including irrigation. The fluctuating availability and ever increasing prices of everything including food, make sure we do not take our eye off the ball. Everyone would like to see more of our funds going into further developing the school rather than having to help with running costs and this is kept under permanent review.

Development work for additional facilities will run for the foreseeable future. Under the new curriculum there are many additional needs to meet education requirements. Apart from the obvious ones of more classrooms and dormitories because of the increase in pupils, workshops will be needed for vocational training in some areas to give one example. Our agriculture project which is ongoing, fortunately meets the requirements for one of the vocational courses. It remains a compulsory subject until last two years of school from January 2024

As previously noted we do support our students with medical needs. This is normally covered by normal running costs with an occasional need to appeal, which we had to do again this year.

We always have a percentage of students with physical handicaps, nearly always from polio, although hopefully with the vaccination programme and elimination of polio in Kenya this problem will disappear over the years. ( Imprezza is used as one of the bases for polio vaccination of the local communities)

We always have some epileptic students and ones with asthma. Generally once they have been to Aga Khan hospital, often staying in for a few days, their medication is balanced and their symptoms are normally controlled, often for the first time in their lives. Imprezza still faces the challenge of being told by parents/guardians that it is a curse, been inherited by a spirit of an ancestor etc. not that it is a medical condition that can be treated. 2023 to 2024 was no different in this respect. Catherine realised when she was over that we have had over the years quite a few students with autism,

including currently. With more knowledge and sources of information available they are able be helped more than in the past, a positive by-product of Catherine’s visit and a developing and slowly improving situation.

HIV is an ongoing challenge. Imprezza Academy is based in a very high infection area and this is reflected in infection rates amongst our pupils. Whilst we are told that rates are falling due to better information it has been highlighted that it is increasing in generation z. If this is proved to be correct then this will remain a problem long into the future. Our students are all tested once per year so the school knows their status. The results of the test are available to the students if they ask for it. Most do but a minority do not want to know. One of the reasons we want to have dairy goats is that goats’ milk better for people with HIV

The students and staff at Imprezza Academy are a shining example to all with their positive attitude and determination to succeed despite difficulties we can barely imagine in the UK. The exam results previously referred to and achieved year on year demonstrate clearly the quality and attitude of our teachers and the determination of our students to succeed. They know education is their only hope of escaping the grinding poverty they see every day.

We cannot thank enough the teams in Kenya and UK and all our supporters. Their work changes lives for the better, at times it is life changing or life saving, giving opportunities to students, girls and boys, who would not have received secondary education without Imprezza Academy.

Well over 2,000 students have passed through Imprezza and gone on to almost 50 different career paths. Whether statistician, engineer, bank manager, transport manager, farmer, TV children’s programme presenter, radio newsreader or small business owner the only thing the students have in common is that without Imprezza none of those students would have received secondary education. What a waste of talent that would have been both for the students themselves but also for Kenya.

Both teams work so well together, as I have said many many times, it is great fun, a pleasure and an honour to be associated with them all. The pride and sense of achievement we all have in the UK with what is achieved at Imprezza keeps us going and inspires us to do more when the difficulties arise.

Thank you all so much for all your hard work and dedication seems inadequate for what you all achieve. On top of the financial support, the tremendous boost to the students at Imprezza to know that people they do not know care about them is almost impossible to describe. I write every year a huge thank you which seems inadequate for what is achieved as every year everyone here and Kenya rises to the challenges that arise.

Financial Review

Fundraising remains very tough, but our supporters have risen to the challenge.

We hugely appreciate the ongoing support of our regular supporters, many of whom contribute by regular giving, which has generally been sustained and in some cases increased notwithstanding the financial challenges many people are facing in current circumstances.

During 2023/24 we raised £54k (compared to £47k in 2022/23) and ended the year with funds carried forward of £24k (compared to £13k at 31[st] August 2023.)

The main sources of income continue to be

Regular giving by our supporters
Additional contributions from our supporters
Funds raised from fundraising activities
Grants received from grant making trusts

Regular giving (including the associated gift aid) provided about 40% of our income in 2023/24, with about 35% from fundraising, and the balance from one-off gifts, collection tins and other sources. During the year we received a £3000 grant for bunk beds.

We organised/benefitted from a number of fundraising activities/events including a pig racing evening, a murder mystery dinner, and a number of concerts/musical events, and a very successful gym marathon by two of our Trustees.

We also benefitted once again from generous support from sponsored events at Torquay Girls Grammar School and income from collection boxes at the Whistlestop Café, and Ashleigh Road Post Office.

We regularly trawl through lists of grant awarding bodies and apply to such bodies where we believe our projects meet their criteria.

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee without share capital, incorporated on 31[st] May 2012 and re-registered as a charity on 23[rd] July 2012. The company is governed by its Articles of Association. The Directors of the company are also currently the members of the company. In the event of the company being would up members are required to contribute an amount not exceeding £1

Recruitment and appointment of Trustee Directors

The directors of the company are also currently the trustees of the charity. Under the Articles of Association every Director must retire from office on every fifth anniversary of his/her appointment but is eligible for re-appointment.

All directors give their time voluntarily. The Board includes members with education and business experience. In the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the Board.

All the directors have met Catherine Omanyo, founder and principal of Imprezza Academy, and some have visited the Academy and are familiar with its activities.

Chris Hulme Chair of Trustees May 2025

Annual	Operation Imprezza (Company Limited by Guarantee)	Operation Imprezza (Company Limited by Guarantee)	Operation Imprezza (Company Limited by Guarantee)	Charity No (if any)	1148240
	accounts for the period
	Period start date	01/09/23	To	Period end date	31/08/24

Section A
Recommended categories by activity Incoming resources (Note 3) Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Separate material item of income Other *Total* Resources expended (Note 6) Expenditure on: Raising funds Charitable activities Separate material item of expense Other *Total* before investment gains/(losses) Net gains/(losses) on investments Net income/(expenditure) Extraordinary items Transfers between funds Other recognised Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses) *Net movement in funds* *Reconciliation of funds:* Total funds brought forward *Total funds carried forward*	Guidance Notes S01 S02 S03 S04 S05 S06 S07 S08 S09 S10 S11 S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 S22	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
		25,285	9,811	-	35,096	31,673
		-	-	-	-	-
		15,885	2,777	-	18,662	15,459
		50	123		173	49
		-	-	-	-	-
		-	-	-	-	-
		41,220	12,711	-	53,931	47,182

		1,526	-	-	1,526	2,330
		37,927	4,260	-	42,187	43,374
		-	-	-	-	-
		-	-	-	-	-
		39,453	4,260	-	43,713	45,704

		1,767	8,451	-	10,218	1,478
		-	-	-	-	-
		1,767	8,451	-	10,218	1,478
		-	-	-	-	-
		-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		1,767	8,451	-	10,218	1,478

		10,722	2,658	-	13,381	11,903
		12,489	11,109	-	23,599	13,381

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year £ F04
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

-	-	-	-
4,010	-	-	4,010
-	-	-	-
8,480	11,109	-	19,589
12,490	11,109	-	23,599

-	-	-	-

12,490	11,109	-	23,599

12,490	11,109	-	23,599

-	-	-	-
-	-	-	-

12,490	11,109	-	23,599

-			-
	-		-
12,490	11,109	-	23,599
			-
12,490	11,109	-	23,599

Signature		Print Name

CC17a (Excel)

6/7/2025

----- Start of picture text -----
Total last
year
£
F05
-
-
-
-
-
----- End of picture text -----

3,500 - 10,021 13,521 140 13,381 13,381 - - 13,381 - - 13,381 13,381 Date of approval dd/mm/yyyy

CC17a (Excel)

6/7/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with ✓ Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by ✓ FRS 102. * -Tick as appropriate 1.2 Going concern _If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate: An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable*_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.

Yes ✓ * -Tick as appropriate No Please disclose: Not applicable (i) the nature of the change in accounting policy; Not applicable (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected Not applicable 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 No		* -Tick as appropriate
	✓
*Please disclose:*
*(i) the nature of any changes;*		*Not applicable*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*		*Not applicable*
*(iii) where practicable, the effect of the change in one or* *more future periods.*		*Not applicable*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No ✓ *Please disclose:*		* -Tick as appropriate	* -Tick as appropriate
	✓

*(i) the nature of the prior*		*period error;*	Not applicable
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*			Not applicable
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*			Not applicable

CC17a (Excel)

6/7/2025

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change Not applicable in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated 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

CC17a (Excel)

6/7/2025

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.	Yes No N/a
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods 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 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. 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. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition
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2.4 ASSETS Intangible fixed assets Heritage assets Settlement of insurance claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity 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. 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 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 maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. 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. Current asset The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year These include cash on deposit and
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		Yes No N/a

Current asset investments

They are valued at fair value except where they qualify as basic financial instruments. cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
	✓
	Yes No N/a
	✓

POLICIES ADOPTED Not applicable ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Donations and gifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Movement in accrued gift aid and deferred income Total Other Total Fundraising events and raffles Other Total Interest income Dividend income Rental and leasing income Other Total Total Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Other Total Other information: Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: Other trading activities: Income from investments: Separate material item of income: Other: TOTAL INCOME	Analysis of income Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations and gifts	21,895	9,060	-	30,955	28,045
	Gift Aid	3,390	751	-	4,141	3,628
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Movement in accrued gift aid and deferred income	-	-	-	-	-
	Total	25,285	9,811	-	35,096	31,673

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Fundraising events and raffles	15,885	2,777	-	18,662	15,459
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	15,885	2,777	-	18,662	15,459

	Interest income	50	123	-	173	49
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	50	123	-	173	49

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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 propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		41,220	12,711	-	53,931	47,182

All income in the prior year was unrestricted except for: (please provide description and amounts)		Please seeN27.2 fordetails ofprioryear restrictedincome.
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
		Not applicable

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		Please seeN27.1 fordetails ofcurrent year restrictedincome.

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Description	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-
Total	-	-

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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 £ £
		-	-
		-	-
		-	-
		-	-

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Not applicable
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.
	Not applicable

	The charity is fortunate to have a network of volunteers who generously give their time to fundraise, raise awareness orprovide ad-hoc supportasneeded.

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Note 6 Analysis of expenditure	Analysis of expenditure
Fundraising agents Operating charity shops Analysis Expenditure on raising funds: Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operating membership schemes and social lotteries Staging fundraising events 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 Expenditure on school and pupils (Including money transfer fees) Total expenditure on charitable activities Separate material item of expense Total Other Total other expenditure TOTAL EXPENDITURE	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seeking donations	-	-	-	-	-
	Incurred seeking legacies	-	-	-	-	-
	Incurred seeking grants	-	-	-	-	-
	Operating membership schemes and social lotteries	-	-	-	-	-
	Staging fundraising events	1,526	-	-	1,526	2,330
	Fundraising 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	1,526	-	-	1,526	2,330

	Expenditure on school and pupils (Including money transfer fees)	37,927	4,260	-	42,187	43,374
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total expenditure on charitable activities	37,927	4,260	-	42,187	43,374

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	-

		39,453	4,260	-	43,713	45,704

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total prior* *year*
	£	£	£	£	£
Activity 1 Activity 2

Other
Total

Prior year expenditure on charitable activities can be analysed as follows:	Not applicable

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)	Please see N27

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
ms	-	-

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
Assorted parties re. medical bills	No	-	500	-	500	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	500	-	500	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
Governance	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

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Section C Notes to the accounts (cont)

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	0	0
	0	0
	0	0
	0	0

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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

11.1 Staff Costs
Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs	This year £	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
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

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11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

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 altough 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

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

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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.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1			£	£
Activity orproject 2			-	-
Activity orproject3			-	-
Activity orproject 4			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*			-
			-
			-

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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 £ £ At the beginning of the year - - Additions - - Revaluations - - Disposals - - Transfers - - At end of the year - - Basis* SL or RB SL or RB Rate 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 - - 14.4 Impairment 14.5 Revaluation 14.2 Depreciation and impairments 14.3 Net book value Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. (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 (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.*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

			- - - - - - - - - - - - - - - - - - - - - - - - *please provide:*
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

CC17a (Excel)

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Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets 15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including:

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Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

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** 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

CC17a (Excel)

6/7/2025

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.

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance
					~~("RB")~~
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

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

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any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

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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
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*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.

Analysis of investments Cash or cash equivalents Investment properties Listed investments Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment)
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

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17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

	This year	Last year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-





	*Description*	This year £	Last year £




*Total*

	*Description*	This year £	Last year £



*Total*

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

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.

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Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	4,010	3,500
	4,010	3,500

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

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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

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	140	-	-
-	140	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Tickets sold before the previous year-end for an event held during this financial year.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	140	-
	-	140
	140 -	-
	-	140

CC17a (Excel)

6/7/2025

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 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.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

6/7/2025

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.

CC17a (Excel)

6/7/2025

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.

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

6/7/2025

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Total Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand	This year £	Last year £
	-	-
	-	-
	19,589	10,021
	-	-
	19,589	10,021

CC17a (Excel)

6/7/2025

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.

CC17a (Excel)

6/7/2025

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

6/7/2025

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 balance sheet.

* Key: PE - permanent endowment funds; EE – expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Infrastructure	R	Funds to be spent on agriculture	1,907	8,265	-	-	-	10,172
Infrastructure	R	Building fund, beds, bedding	500	3,350	(3,850)	-	-	-
Operational	R	School books	-	410	(410)	-	-	-
Accounting	R	Gift aid accrual for restricted items (net movement)	250	563		-	-	813
Accounting	R	Interest		123				123

			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			2,657	12,711	(4,260)	-	-	11,108

CC17a (Excel)

6/7/2025

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 balance sheet.

* Key: PE - permanent endowment funds; EE – expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Infrastructure	R	Funds to be spent on agriculture	2,029	2,425	(2,547)	0	-	1,907
Infrastructure	R	Building fund	-	500	0	0	-	500
Sundry	R	Funds to be spent on girls’hygiene products	364	-	(364)	0	-	-
Operational	R	Bedding and support costs for new girls, visit cost	-	2,700	(2,545)	(155)	-	-
Accounting	R	Gift aid accrual for restricted items	208	42	0	-	-	250
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			2,601	5,667	(5,456)	(155)	-	2,657

CC17a (Excel)

6/7/2025

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	Not applicable for the period	-
Between endowment and restricted funds	Not applicable for the period
Between endowment and unrestricted funds	Not applicable for the period

27.4 Designated funds

Planned use Purpose of the designation Amount

CC17a (Excel)

6/7/2025

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.

Trustees and their related parties donated an aggregate total of £5,829 to the charity during the period.

28.1 Trustee remuneration and benefits

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.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
This year				Last year
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

CC17a (Excel)

6/7/2025

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.

There have been no related party transactions in the reporting period (True or False)

TRUE

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£
0	0	0	0

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.

N/A

CC17a (Excel)

6/7/2025

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

6/7/2025

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report R•port to th• trusta•s OPERATION IMPREZZA On 4¢64)unts for th• y•ar •nd•d 31 AUGUST 2024 Charlty no {11 any) 1148240 S•t out on pag•s RETURN AS PER TrIE ArrACHED TEMPLATE I r8POrt to the trustses on my examination of the accounts of the above harity ('the Trusf) for the year ended 31h)8r2024. R•sponslbllltlM and basls of r•port As the charity's trustee8. you are responslble for the preparation of the accounts in accordan with th• r8quirnThnts of th8 Chanties Act 2011 ('the Acr). I report in respect of my examination of the Trust's accounts carrled out under section 145 of the 2011 Act and in carryino out my examination, I have followed all the applicable Directions given by the Charlty Commission under section 145(5)(b) of the Act. Ind•p•nd•nt I havo complotad my oxaminatron. l confinn that no mAt8rlal mattern have •xamln•rf8 Stat•m•nt come to my attention in connection wrth the examination *thich gives rn• cause to believe that in. any material respect.. the aCunting re(ord8 were not kept in accordarKe wilh secli)n 130 of the Charities Act. or the accounts dld not accord wlth th8 accounting records., or the accounts did not c¢Jnply with the applicable requirements conc8ming the fomi and ntsnt of accounts set (xrt in the Chtiil¥es (Accounts arwj Reports) Regulations 2008 other than any requKement that the accounts give a 'tru8 and faif view whith is not a matter considered as part of an independent examination. I have no concems and have come a(xos8 no other matter8 In cOnrdI0n with the examination to which attention Should bo drawn in thbs report in order to enable a propor urKlerstandin9 of the accwnts to bo rnadd. Slgn•d: Dat•: Nam•: KEITH CHARLES RICHARDS R•l•vant profosslonal quallficatlonls) or l)ody (If any): FCCA Addr•8•: 16 SUMMERHAYES, DAWLISH, DEVON, EX7 9SJ IER Oct 2018

Section B Disclosure Only complete if the gxaminer needs to highlight material matters of ccfflcem (see CC32, Independent 8xarnination of charity accounts: directions and guidance for examiners). Glv• hern brl•f d•tall• of any ltsms that tho •xamln•r wlshu to d110$•. IER Oct 2018