## **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**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
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
2
**----- 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
3
## **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|* -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
4
## **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)
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**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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||Yes
No
N/a|||
|**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|||||
|---|---|---|---|---|
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
||||||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||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.|||||
CC17a (Excel)
6/7/2025
9
## **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**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||||
|||||
|||||
CC17a (Excel)
6/7/2025
10
**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.|||
CC17a (Excel)
6/7/2025
11
**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**|**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|||||
CC17a (Excel)
6/7/2025
12
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary ite**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**ms**|-|-|
CC17a (Excel)
6/7/2025
13
## **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**|-|-|
CC17a (Excel)
6/7/2025
14
## **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 2**
**£**|**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.**_
CC17a (Excel)
6/7/2025
15
## **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|
CC17a (Excel)
6/7/2025
16
**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**|
-|-|
CC17a (Excel)
6/7/2025
17
## **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**
CC17a (Excel)
6/7/2025
18
**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**
CC17a (Excel)
6/7/2025
19
## **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_**|||**-**|
||||-|
||||-|
CC17a (Excel)
6/7/2025
20
## **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)
6/7/2025
21
## **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**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including:**_
CC17a (Excel)
6/7/2025
22
_**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._
CC17a (Excel)
6/7/2025
23
_** 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
24
## **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**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.5 Impairment**
**16.3 Depreciation and impairments**
**16.4 Net book value**|**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**_
CC17a (Excel)
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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**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**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**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
6/7/2025
26
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**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**
CC17a (Excel)
6/7/2025
27
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**17.5 Guarantees**
**Please provide details and amount of any**
**guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from**
**those guarantees**
**Please explain how the guarantee furthers the**
**charity's aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**||**This year**|**Last 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.**
CC17a (Excel)
6/7/2025
28
## **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:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**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)
6/7/2025
29
## **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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
6/7/2025
30
## **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**
**Total**|**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
31
**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
32
**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
33
## **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
34
## **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
35
## **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
36
**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
37
**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
38
## **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|
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## **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**
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## **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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**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)
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## **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**_
|**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**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||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
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**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.**
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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