**Oscar India Limited:** Company number 07914440, Charity number 1149486
## **Trustees' and Directors' Report for the year ended 31st January 2024**
Charity name: Oscar India Limited
Other names charity is known by: None Registered charity number: 1149486 Company number: 07914440
Charity's principal address: 43 Loder Road, Brighton, BN1 6PL
## **Names of the charity Trustees** _**/**_ **Directors who manage the charity**
- Stuart Christie
- Nigel Haunch
- Alice Lewthwaite
- Cosmo Lush
- Crispin Simon
- Prajakt Samant
- Radhika Seth-Bowen (resigned 1st March 2024)
## **Trustee / Director who stepped down during the period**
- None
## **Description of the charity's trusts**
## **Type of governing document:**
Memorandum and Articles of Association
## **How the charity is constituted:**
Company limited by guarantee
## **Trustee selection methods:**
Appointed by proposal to the Board at either a full or specially convened Board meeting or conference call and requires a majority vote in favour.
## **Additional governance Issues:**
The charity works closely with OSCAR Foundation - a not for profit organisation registered in India. However, the two organisations are not under common control and have no legal ties.
## **Summary of the objectives of the charity as set out in its governing document (Our Purpose)**
To act as a resource for young people up to the age of 25 living in India, by providing advice and assistance and organising educational and other activities as a means of (a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals, (b) advancing education, (c) relieving unemployment and (d) providing recreational and leisure time activity in the interest of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances, with a view to improving the conditions of life of such persons.
Governance is exercised by a board of 7 Trustees who have experience and knowledge of the charity and football for good sector, governance, safeguarding and fundraising. The day-to-day management of the charity is handled by the trustees and a voluntary group of advisory board members. The Trustees are directors of the company.
OSCAR India raises funds in the UK to support the development of sports and education projects in India delivered by Oscar Foundation, a separate NGO based in Mumbai, with its own governance structure and Board.
The Trustees and volunteers from the UK regularly visit India to train up and support young people from OSCAR Foundation and other partner organisations to become young leaders and to help them to develop their sports and education programmes. As part of the training programme, coaching equipment and resources are supplied to the young leaders and partner organisations.
Once trained, the young leaders act as role models in their communities and deliver regular sports, life skills and education sessions in their local communities under the guidance of the organisation they are affiliated to.
## **Additional details of objectives and activities**
- OSCAR India's activities in the UK are managed by the Trustees and a team of committed volunteers who help to support fundraising activities.
- Trained and student volunteers visit India to help support the delivery and the ongoing support of the young leaders within partner organisations.
In making decisions about activities undertaken by the charity the Trustees have taken due regard of the requirement for them to be of public benefit.
## **Summary of the main activities of the charity during the year 2023/24 to carry out its charitable purposes for the public benefit**
2023/24 was an exceptional year for Oscar India which included a visit to 10 Downing Street to meet Mr & Mrs Sunak, our first large scale fundraising ball and our 4th UK Schools Tour, which brought a girls and boys team from India to the UK and raised £85k.
We were delighted to continue to work with HRH Sophie, Duchess of Edinburgh as our patron and that she was able to support the OSCAR May Ball 2023, attending in person and also to meet with the Schools Tour team in October. Funding from the UK supported Oscar Foundation in India in its expansion of its Mumbai and Karnataka programs as well as new projects in Rajasthan and Daman. The UK also facilitated and led the first USA Tour in May 2023.
The Board has been particularly keen to support Oscar Foundation to be able to demonstrate the long lasting impact for beneficiaries of taking part in the core programs and, for many, of being a Young Leader. In 2023/24 this has included funding for the newly launched Alumni Program and working with a team of MBA Students from London Business School to review the current M&E approach vs other similar charities and to advise on ways to enhance this to demonstrate longitudinal results.
The Board met regularly both online and in person and were joined online by members of the Indian team to provide updates as needed.
## **Football and Education programmes including Community Learning Centres (formerly Digital Learning Centres)**
2023 / 24 saw the Oscar Foundation team in India continuing their core programs in Mumbai and Karnataka and the expansion of their projects to both Daman and Rajasthan. Across the football, education, community learning and young leader programmes over 5500 children and young people took part. Within the football programmes we have a gender ratio of 66-34 boys to girls, which is an improvement from 21/22 and is moving towards the pre-pandemic 60-40 ratio. There were 198 Young Leaders coaching across the Indian programs. Young Leaders are trained by Oscar Foundation and are often previous beneficiaries, who coach ‘batches’ of children for the football and life skills program.
We continue to raise money for gender programmes that support the work of the team in India to encourage girls participation through working with girls, boys and parents. Alongside this the team have been developing their ‘Enabling Change’ project, which is the disability inclusion project. The project supports children with disabilities to participate in football and life skills
sessions in a safe environment through activities designed with their needs in mind.
UK fundraising and Trustee time has been committed to supporting these very successful core Oscar programmes and support the team in India particularly around curriculum development, engaging with Manchester City Football Club and other long term supporters and monitoring and evaluation.
UK donations have continued to support the physical learning spaces in low income communities that Oscar Foundation runs in the greater Mumbai area. These have evolved from being focused as Community Learning Centres to broadening the offer to include increased signposting and support to children and young people around their education. In some centres mothers of beneficiaries are being offered digital skills training too. .
## **Child Sponsorship**
Child Sponsorship continues to be a core programme for us with 120 (vs 120 at end of 2022/23) children now being sponsored including 12 with disabilities by one donor.
We continue to offer child sponsorship opportunities to those outside the UK, particularly in the USA via Global Giving. We have had 5 children sponsored via this route. 2024 will see the launch of the India Child Sponsorship programme.
Once again our move to payment by direct debit has ensured very little attrition of sponsors during the year and child sponsorship accounting for c10% of the total funds raised.
## **UK Schools Tour 2023**
In October 16 young people (8 girls & 8 boys) plus 3 staff members arrived in the UK for our 4th Schools Tour which raised £85,609 to cover costs and support the core football & education programs in India. Once again the reception and hosting by the 10 UK schools was exceptional and fundraising, particularly at Bradfield College, Ashfold and Beaudesert schools, involved an impressive range of events.
The Tour team had worked hard to ensure there was a wide diversity of participants in the Tour from schools / clubs in the UK, including St John’s Academy, Marlborough and Volenti Academy.
Highlights of the Tour included a reception at 10 Downing Street with the Priminister, Rishi Sunak and his wife, Akshata Murty, a meeting with Royal Patron HRH Sophie, Duchess of Edinburgh, a trip on the London Eye and training from coaches from Manchester City and Swindon Town Football Clubs.
## **International Young Leaders Programme**
To support fundraising and logistics on the schools tour we have an OSCAR International Young Leaders programme. This provides a forum for young people from the UK schools that the Indian young people visit, who want to be more involved in raising funds and developing as a young leader.
The International Young Leaders supported fundraising at the Oscar May Ball and once again a number of them took on physical challenges to raise money for Oscar.
## **Gap Year Volunteers**
This year we have looked to grow the number of GAP Year Volunteers who will be visiting India between Nov 23 and June 24 to 12 or more. The volunteers raise a minimum of £1500 before they go to India. Whilst in India they work with the Indian team coaching football and teaching English. We have been delighted that many of our past volunteers have continued to be supporters and fundraisers of Oscar since their experience in India.
## **Fund Raising**
Due to two very successful, large fundraising events, the May Ball and the Schools Tour, we saw a dramatic increase in revenue to £398k from £163k (after gift aid to £421k from £177k).
We have continued to increase the breadth of our donor base with our 2023/24 revenue coming from individual donors and ‘giving sites’ including Amazon, CAF, Just Giving, Global Giving as well as event sponsorship by corporate donors. We are very grateful to the 5 donors who gave more than £5k.
The May Ball 2023 raised £126k after direct costs and brought together a wide range of Oscar India supporters. A very dedicated committee shaped a spectacular evening that was hosted by HRH Sophie, Duchess of Edinburgh and Ashok Rathod, founder of Oscar Foundation.
Once again donations from the USA via GlobalGiving have continued to grow to £14.5k, helped by our first US Tour. The possibility of registering as a US charity is under discussion.The Board would like to highlight the dedication and passion of Lucinda Sowerbutts, who consults on our fundraising programs, creates incredible PR and this year also masterminded the UK Tour and May Ball, which has shown amazing results and enabled us to support even more beneficiaries via Oscar Foundation.
## **Advice & Skills**
UK based Trustees and volunteers use their skills and expertise to help build capacity in the Indian team to support quality delivery of programmes in India. Over the year UK Trustees continued to advise on Monitoring and Evaluation, Safeguarding, Football and Life skills content and strategic plans both in person on their visits or via online meetings and calls. As mentioned in the introduction this has included work with London Business School MBA students.
## **Trustee Team**
No Trustees stood down and no new Trustees were appointed.
The Board had the ambition to find a Trustee with fundraising experience but our searches in 2023/24 have not resulted in a suitable candidate, so we are revisiting what we need and looking at other ways to build our fundraising capacity.
## **Looking forward to 2024/5**
20204/5 will see the UK fundraising focusing on building on success to date in our Child Sponsorship, Schools fundraising, Young Volunteers programmes and high net worth donor relationships. Additionally we will be trialling ‘challenge event’ fundraising and preparing for a potential UK Schools Tour and Ball in 2025. After the bumper 2023/4 year boosted by the Schools Tour and Ball we would expect fundraising to be back more in line with modest growth from 2022/3 levels.
## **Brief statement of the charity's policy on reserves:**
In 2020 the charity implemented a formal reserves policy and the agreed reserves funds are clearly shown as a separate balance sheet item and require Board approval to be accessed for the specific exceptions outlined in the policy. This policy was updated by Nigel Haunch, Trustee, and approved at the November 24 AGM. An Internal Financial Controls Policy has also been implemented which was signed off by the Board on 16th January 2023.
## **Other Policies:**
The Safeguarding Policy was updated to align with the one used by Oscar Foundation and to ensure best practice.
A new ‘Internal Financial Controls’ Policy was written and approved by the Board.
## **Details of any funds materially in deficit:** None
The Trustees _/_ Directors declare that they have approved the Trustees' and Directors' Report above.
Signed on behalf of the charity's Trustee _s/_ Directors
Alice Lewthwaite –7th April 2024
Trustee & Director **Oscar India Ltd. Charity Number: 1149486 Company Number: 7914440**
Oscar India Ltd Charity No 1149486 Company No 7914440 ~~Annual accounts for the period~~ Period start date 01/02/2023 **To** date 31/01/2024
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Gu
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
g
(
)
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
S23
S24
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before tax for**
**the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Total_**
Raising funds
Charitable activities
Separate material expense item
Other
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies|**Unrestricted Restricted**
**Endowment**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted Restricted**
**Endowment**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted Restricted**
**Endowment**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||120,077|152,180|-|272,257|177,430|
||148,451|-|-|148,451|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||268,528|152,180|-|420,708|177,430|
|||||||
||64,365|16,765|-|81,130|21,343|
||134,296|152,128|-|286,424|116,687|
|||||||
||1,849|2,343|-|4,192|10,404|
||200,510|171,236|-|371,746|148,434|
|||||||
||68,018|19,056
-|-|48,962|28,996|
||-|-|-|-|-|
||68,018|19,056
-|-|48,962|28,996|
||-|-|-|-|-|
||68,018|19,056
-|-|48,962|28,996|
||-|-|-|-||
||1,861
-|1,861|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||66,157|17,195
-|-|48,962|28,996|
|||||||
||43,702|52,933||96,635|67,639|
||109,859|35,738|-|145,597|96,635|
||Charity No
Oscar India Ltd
1149486|
|---|---|
||Company No
7914440|
|**Section B Balance sheet**
eee||
||Guidance Note
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**|
||**£**
**£**
**£**
**£**
**£**|
|**Fixed assets**|F01
F02
F03
F04
F05|
|**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**|B01
- - - -
-
B02
757 - - 757
227
B03
- - - -
-
B04
- - - -
-
B05
757 - - 757
227
~~—————~~|
|**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**|B06
- - - -
-
B07
8,176 - - 8,176
2,261
B08
- - - -
B09
108,440 35,738 - 144,178
101,570
B10
116,616 35,738- 152,354
103,831
~~ee~~|
|**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**|B11
7,514 - - 7,514
7,423
B12
109,10235,738- 144,840
96,408
~~——~~|
|**_Total assets less current liabilities_**|B13
109,859 35,738**-**145,597
96,635|
|**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**
**Fair value reserve**
**_Total funds_**|B14
- - - -
-
B15
- - - -
-
B16
109,859 35,738- 145,597
96,635
B17
-
-
-
B18
35,738
35,738
52,933
B19
109,859
- 109,859
43,702
B20
-
B21
B22
109,859 35,738- 145,597
96,635
~~————~~
~~ae=~~|
|**_The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small_**||
|**_companies._**||
|**_The members have not required the company to obtain an audit in accordance with section 476 of the_**||
|**_Companies Act 2006._**||
|**_The directors acknowledge their responsibilities for complying with the requirements of the Companies_**||
|**_Act with respect to accounting records and the preparation of accounts._**|**_Act with respect to accounting records and the preparation of accounts._**|
|**_These accounts have been prepared in accordance with the provisions applicable to small companies_**|**_These accounts have been prepared in accordance with the provisions applicable to small companies_**|
|**_subject to the small companies regime and in accordance with FRS102 SORP._**|**_subject to the small companies regime and in accordance with FRS102 SORP._**|
|Date of
Signed by one or two trustees/directors on behalf of all the
Print Name||
||7th April 2024
Alice Lewthwaite|
|||
|||
|Date
dd/mm/yyyy
Signature of director authenticating accounts being sent to
Signature||
|Companies House|7th April|
||2024|
||**Print name**
Alice Lewthwaite|
CC17a (Excel)
2
## **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* **Y** 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* **Y** Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
TRUE
* -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 no changes have been made to the accounting policies adopted in note { }.
|note { }.|||
|---|---|---|
|Yes*
No*|**Y**|* -Tick as appropriate|
||||
|**_Please disclose:_**|||
_**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
CC17a (Excel)
3
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
|Yes*
No*|**Y**|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose:_**||||
|**_(i) the nature of any changes;_**||||
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**||||
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**||||
|**1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).||||
|Yes*
**Y**
No*
**_Please disclose:_**|**Y**
|
* -Tick as appropriate||
|||||
|||||
|**_(i) the nature of the prior period error;_**||||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
CC17a (Excel)
4
CC17a (Excell
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change Not applicable in accounting policy** _**Reconciliation 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** _**Reconciliation 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
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
|**Recognition of income**
**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,**
This is included in the accounts when receipt is probable and the amount receivable can
The charity has incurred expenditure on support costs.
**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**
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.
**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.
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.
**Legacies**
**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.
**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).
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;
· the monetary value can be measured with sufficient reliability.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||**Y**|||
||Yes*
No*
N/a*|||
||**Y**|||
||Yes*
No*
N/a*|||
||**Y**|||
||Yes*
No*
N/a*|||
||||**N/A**|
||Yes*
No*
N/a*|||
||||**N/A**|
||Yes*
No*
N/a*|||
|||**N**||
||Yes*
No*
N/a*|||
||**Y**|||
||Yes*
No*
N/a*|||
||||N/a*|
||Yes*
No*
N/a*|||
||||**N/A**|
||Yes*
No*
N/a*|||
||||**N/A**|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP
7
|**Grants with performance**
**conditions**
**2.4 ASSETS**
**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.
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.
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**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**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**
**,**
**royalties and dividends**
p
p
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
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 16.
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
i
d
f l
h
1
d
i
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.
**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**
**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 14.
**Intangible fixed assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
They are valued at cost.
**Heritage assets**
No material item of deferred income has been included in the accounts.
**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**||||
|---|---|---|---|
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||||**N/a***|
||Yes*
No*
N/a*|||
||||N/a*|
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
||**Yes***|||
|||||
||£50|||
||Yes*
No*
N/a*|||
||**Yes***|||
||Yes*
No*
N/a*|||
|||**N**||
||Yes*
No*
N/a*|||
||||**N/A**|
||Yes*
No*
N/a*|||
|||**N**||
||Yes*
No*
N/a*|||
||||**N/A**|
||Yes*
No*
N/a*|||
||||**N/A**|
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP
8
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** 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 (including trade debtors and loans receivable) are measured on initial **Debtors** 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. The charity has investments which it holds for resale or pending their sale and cash and **Current asset investments** cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
|||**N/a***|
|---|---|---|
|Yes*
No*
N/a*|||
|||**N/a***|
|Yes*
No*
N/a*|||
|||**N/a***|
|Yes*
No*
N/a*|||
|||**N/a***|
|Yes*
No*
N/a*|||
|**Yes***|||
|Yes*
No*
N/a*|||
||**No***||
|Yes*
No*
N/a*|||
|||**N/a***|
## **None**
CC17 FRS 102 SORP
9
CC17 FRS 102 SORP
10
CC17 FRS 102 SORP
CC17 FRS 102 SORP
12
CC17 FRS 102 SORP
13
CC17 FRS 102 SORP
14
CC17 FRS 102 SORP
15
## **Section C Notes to the accounts (cont)**
|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
108,713 140,455
-249,168 163,109
Gift Aid
11,364 11,725
-23,089 14,321
Legacies
- - - - -
General grants provided by government/other
- - - - -
Membership subscriptions and sponsorships
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 120,077 152,180
- 272,257 177,430
Charity Ball
148,451- -148,451-
- - - - -
- - - - -
Other
- - - - -
**Total** 148,451 - -148,451-
- - - - -
- - - - -
- - - - -
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
- - - - -
Gain on disposal of a programme related
- - - - -
Royalties from the exploitation of intellectual
- - - - -
Other
- - - - -
**Total**
- - - - -
268,528 152,180
-420,708 177,430
**Other information:**
**Income from**
**investments:**
**Separate**
**material item**
**of income**
**Other:**
**TOTAL INCOME**
**Note 3 Income**
**Analysis of income**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|**funds**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**|
|---|---|---|---|---|---|---|
||Donations and gifts|108,713|140,455|-|249,168|163,109|
||
Gift Aid|11,364|11,725|-|23,089|14,321|
||Legacies|-|-|-|-|-|
||General grants provided by government/other|-|-|-|-|-|
||
Membership subscriptions and sponsorships|-|-|-|-||
||
Donated goods, facilities and services|-|-|-|-|-|
||
Other|-|-|-|-||
||**Total**|120,077|152,180|-|272,257|177,430|
||||||||
||Charity Ball|148,451|-|-|148,451|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|148,451|-|-|148,451|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||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|-|-|-|-|-|
||
Gain on disposal of a programme related|-|-|-|-|-|
||
Royalties from the exploitation of intellectual|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||268,528|152,180|-|420,708|177,430|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Schools Tour £44,273; Digital Learning Centre £5,151;
DisabilityProject £12,702;Female Gender Projects £1,909|||||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**|||||||
|||Not applicable|||||
||||||||
|||Not applicable|||||
||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||Nomaterial items|||||
||||||||
|**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||Translated at therate ofexchange onthe day of receipt|||||
||||||||
|**Last year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||Translated at therate ofexchange onthe day of receipt|||||
CC17a (Excel)
16
**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**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**Description**|**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
17
**Section C**
**Notes to the accounts**
**(cont)**
|**Thisyear**
**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**|**Thisyear**
**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
18
CC17a IExcell
19
## **Section C Notes to the accounts (co**
## **Note 6 Expenditure**
|**Expenditure on raising funds:**
**Analysis**|**funds**
**income**
**funds**
**Total funds**
**funds**
**£**
**This year**|**funds**
**income**
**funds**
**Total funds**
**funds**
**£**
**This year**|**funds**
**income**
**funds**
**Total funds**
**funds**
**£**
**This year**|**funds**
**income**
**funds**
**Total funds**
**funds**
**£**
**This year**|**funds**
**income**
**funds**
**Total funds**
**funds**
**£**
**This year**|
|---|---|---|---|---|---|
|Incurred seeking donations|8,992|11,397|-|20,389|11,803|
|Incurred seeking legacies|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|
|Operating membership schemes and social
lotteries|-|-|-|-|-|
|Staging fundraising events|51,137||-|51,137|-|
|Fudraising agents|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|
|Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|
|
Advertising, marketing, direct mail and
publicity|4,236|5,368|-|9,604|-|
|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**|64,365|16,765|-|81,130|11,803|
|**Expenditure on charitable activities:**||||||
|Support of Indian charity|119,296|139,628|-|258,924|52,477|
|Young Leader, Football & Lifeskills
|15,000|12,500|-|27,500|16,500|
|~~P~~||||-||
|Other|||-|-|10,463|
|**Total expenditure on charitable activities**|134,296|152,128|-|286,424|79,440|
|**Separate material item of expense**||||||
||-|-|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
20
||-|-|-|-|-|
|---|---|---|---|---|---|
|**Total**|-|-|-|-|-|
|**Other**||||||
|PR, Advertising & Marketing|||-|-|3,241|
|
General expenses|1,849|2,343|-|4,192|2,513|
||-|-|-|-|-|
||-|-|-|-|-|
|**TOTAL EXPENDITURE**
**Total other expenditure**|1,849|2,343|-|4,192|5,754|
||200,510|171,236|-|371,746|96,997|
CC17a (Excel)
21
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**||
|---|---|---|---|---|---|
|**Activity or programme**|**Activities**|**Grant**|**Support**|**Total this**|**Activities**|
||**£**|**£**|**£**|**£**|**£**|
|Support of Indian Charity|-|-|258,924|258,924|-|
|||-||-|-|
|Other|-|-|27,500|27,500|-|
|**Total**|-|-|286,424|286,424|-|
|||||||
|**This year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the accounts**
**are drawn up).**|||
Not ap|||
|||||||
|**Last year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the accounts**
**are drawn up).**|||
Not ap|||
CC17a (Excel)
22
## **ont)**
|**income**
**funds**
**Total funds**
**£**
**Last year**|**income**
**funds**
**Total funds**
**£**
**Last year**|**income**
**funds**
**Total funds**
**£**
**Last year**|
|---|---|---|
|9,540|-|21,343|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|9,540|-|21,343|
||||
|24,445|-|76,922|
|12,802|-|29,302|
||-||
||-|10,463|
|37,247|-|116,687|
||||
|-|-|-|
|-|-|-|
CC17a (Excel)
23
|-|-|-|
|---|---|---|
|-|-|-|
||||
|2,620|-|5,861|
|2,030|-|4,543|
|-|-|-|
|-|-|-|
|4,650|-|10,404|
|51,437|-|148,434|
CC17a (Excel)
24
|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|
|**Grant**|**Support**|**Total last**|
|**£**|**£**|**£**|
|-|76,922|76,922|
|-||-|
|-|39,765|39,765|
|-|116,687|116,687|
plicable plicable
CC17a (Excel)
25
## **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)
26
## **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**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please 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)
27
## **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.**_
## **This year**
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
|Consultancy|20,000|-||27,500|47,500|Specific costs|
|Direct Costs|389|258,924|51,136||310,449|Specific costs|
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|20,389|258,924|51,136|27,500|357,949||
|
**Last year**|||||||
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of allocation**|
|||||||**(Describe method)**|
|Governance|-|-|-|-|-||
|Consultancy|16,250|-|19,250|7,500|43,000|Specific costs|
|Direct Costs|5,093|76,922|3,052|9,963|95,030|Specific costs|
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|21,343|76,922|22,302|17,463|138,030||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
Costs are allocated to specific activities. Where this is not possible costs are allocated in proportion to income received.
CC17a (Excel)
28
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 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).**_
|**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
29
## **Section C Notes to the accounts**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees 28)**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year
£
Salaries and wages -
Social security costs -
Pension costs (defined contribution scheme)
Other employee benefits -
Total staff costs -
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
**----- End of picture text -----**
_**Please give details of the number of employees whose total employee benefits (exclud pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no s 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**|
|---|---|
||**This year**|
|**£60,000 to £69,999**|-|
|**£70,000 to £79,999**|-|
|**£80,000 to £89,999**|-|
|**£90,000 to £99,999**|-|
|**£100,000 to £109,999**|-|
|||
|**Please provide the total amount paid to key management**||
||**This year**|
||**£**|
||-|
CC17a (Excel)
30
**11.2 Average head count in the year The parts of the charity in which the employees work**
||**This year**
**Number**|
|---|---|
|**Fundraising**|-|
|**Charitable Activities**|-|
|**Governance**|-|
|**Other**|-|
|**Total**|-|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**This year Last year**
**Please state the legal authority or This year reason for making the payment Last year**
**This year £ Please state the amount of the payment (or value of any waiver** - **of a right to an asset)**
CC17a (Excel)
31
## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
**This year £ Total amount of payment** - **The nature of the payment (cash, asset etc.) This year £ The extent of redundancy funding at the balance sheet date** -
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
32
## **(cont)**
## _**s dealt with in Note**_
**Last year £** - - - -
## _**ding employer such transactions,**_
**employees Last year** - - - - - **Last year £** -
CC17a (Excel)
33
**Last year Number** - - - - -
**Last year £** -
CC17a (Excel)
34
## **Last year £**
**Last year £**
CC17a (Excel)
35
**Notes to the accounts**
**(cont)**
## **Section C**
**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**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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## **Section C Notes to the accounts**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**|**Grants to**|**Support costs**|
|---|---|---|---|
|Activityorproject 1|||**£**|
||-|-|-|
|Activity orproject2|-|-|-|
|Activity orproject 3|-|-|-|
|Activity orproject4|-|-|-|
|**_Total_**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **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_**|
|---|---|
||**_No_**|
**Names of institution Purpose**
## _**Total grants to institutions in reporting period**_
## _**Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
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## **Last year:**
|**Last year:**|**Last year:**|**Last year:**|**Last year:**|
|---|---|---|---|
|**13.3 Analysis ofgrantspaid(included in cost of charitable activities)**||||
|**Analysis**|**Grants to**|**Grants to**|**Support costs**
**£**|
|Activity orproject1|-|-|-|
|Activity orproject2|-|-|-|
|Activity orproject 3|-|-|-|
|Activity orproject4|-|-|-|
|**_Total_**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**||
|---|---|
|**_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_**|
||**_No_**|
**Names of institution Purpose**
## _**Total grants to institutions in reporting period**_
## _**Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
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**(cont)**
## _**m a material part of**_
**Total £ -** - - - **-**
_**Please provide details of charity's URL. Provide details below**_
**Total amount of grants paid £** - - - - - - - - - - **-** - -
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**Total £** - - - - **-**
_**Please provide details of charity's URL. Provide details below**_
**Total amount of** - - - - - - - - - - **-** - -
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## **Section C Notes to the accounts (co**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**£**
**£**
**£**
**£**
At the beginning of
- - -6,677
Additions
- - - 804
Revaluations
- - - -
Disposals
- - - -
Transfers *
- - - -
At end of the year
- - - 7,481
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL
**** Rate**
At beginning of the
- - -6,450
Disposals
- - - -
Depreciation
- - - 274
Impairment
- - - -
Transfers*
- - - -
At end of the year
- - - 6,724
Net book value at the
beginning of the year
- - - 227
Net book value at the
end of the year
- - - 757
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|
|---|---|---|---|---|
||-|-|-|6,677|
||-|-|
-|
804|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|7,481|
||SL or RB (Straight
Line or Reducing
Balance)|
SL or RB|SL or RB|SL|
||||||
||||||
||-|-|-|6,450|
||-|-|
-|
-|
||-|-|-|274|
||-|-|-|-|
||-|-|-|-|
||-|-|-|6,724|
||||||
||-|-|-|227|
||-|-|-|757|
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## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
## **This year**
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
-
## **14.6 Other disclosures**
|**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition_**
**_of tangible fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**|**Thisyear**|
|---|---|
||**£**|
||-|
||-|
|||
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = r_
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## **ont)**
**Total £** 6,677 804 - - - 7,481
SL or RB 6,450 - 274 - - 6,724 227 757
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**Last year**
-
**Last year £** - -
_reducing balance). Also_
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## **Section C Notes to the accounts (co**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|At beginning of the
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
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the
beginning of the year
Net book value at the
end of the year
**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:**_
## _**Reasons for choosing amortisation rates**_
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_**Policies for the recognition of any capital development**_
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## **15.5 Impairment This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
**This year Last year** _**the effective date of the revaluation the name of independent valuer, if applicable the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
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_**(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asse years); for reducing balance, what is the percentage annual deduction._
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reducing
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## **Section C Notes to the accounts**
## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ **16.1 General disclosures for all charities holding heritage assets**
## **This year**
**(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
**16.3 Depreciation and impairments**|**Heritage asset**
**1**
**£**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||||||
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
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## **16.4 Net book value**
|Net book value at the beginning of the
year
Net book value at the end of the year|-|-|-|-|
|---|---|---|---|---|
||-|-|-|-|
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## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_ **This year** _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at val**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
||-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**This year**
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**(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.**
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## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**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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## **(cont)**
**Last year**
**Total £** - - - - - -
Straight Line ("SL") or Reducing Balance - - - - - -
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**----- Start of picture text -----**
Last year
**----- End of picture text -----**
## **luation**
|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
## **Last year**
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**2011 £** - - - - - - **-** - - - - **-** - - - - **-**
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**Section C**
**Notes to the accounts**
**(co**
## **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**|
|---|---|---|---|---|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
|-|-|-|-|-|
***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 be knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value the security quoted on the London Stock Exchange Daily Official List or equivalent. For other asse 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 s differentiating between those held at fair value and those held at cost less impairment.**
## **This year:**
|**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)**|||**s**
|
|---|---|---|---|
||**Fair value at year end**|**Cost les**||
||**£**|||
||-|||
||-|||
||-|||
||-|||
||-|||
||-|||
|||||
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## **Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total**
**Grand total (Fair value at year end+Cost less impairment)**
|||
|---|---|
|**Fair value at year end**|**Cost les**|
|**£**||
|-||
|-||
|-||
|-||
|-||
|-||
|||
## **17.3 If your charity holds investment properties, please complete the following note:**
**This year Las**
**(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**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with**
|**Other investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Analysis of current asset investments**|**This year**|**La**|
|---|---|---|
||**£**||
||-||
||-||
||-||
||-||
||-||
||-||
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## **17.5 Guarantees**
**This year 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**
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## **17.6 Concessionary loans**
## _**Description**_
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).**
## _**Total**_
_**Description**_
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).**_
## _**Total**_
**This year**
**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**
## **17.7 Additional information**
**This year**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
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**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.**
**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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## **ont)**
**Total** - - - - - - - -
## _**etween e is the value of ets where there**_
## **sheet row B04**
**s impairment £** - - - - - - -
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**s impairment £** - - - - - - -
## **st year**
## **h the balance**
**st year £** - - - - - -
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Last
ear
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|**This year £**|**Last year £**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|**This year £**|**Last year £**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|||
|**Last year**||
|||
|||
|||
|||
|||
|||
## **Last year**
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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.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
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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.**_
## **19.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||8,110|2,261|
||66|-|
||8,176|2,261|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**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**
|
**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 one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||5,830|7,423|-|-|
||-|-|-|-|
||1,684|-|-|-|
||7,514|7,423|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred i**_
||||
|---|---|---|
|**_Please explain the reasons why income is_**
**_deferred._**
**_i_**|**This year**|**Last year**|
|||Income received relating to
charitable event to be held
in subsequent 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**
**£**|
|---|---|---|
||5,000||
|||5,000|
||- 5,000||
||-|5,000|
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## **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.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
- -
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
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication 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.
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.
**----- End of picture text -----**
CC17a (Excel)
78
## **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.**
**This year Last year**
**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)
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**Section C**
**Notes to the accounts**
**(cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**|
|||
|||
|||
|||
|**Lastyear**||
|**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**
## **This year**
|**This year**|**This year**|
|---|---|
|**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
|**Last year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
|**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**|**This year**|**Last year**|
|---|---|---|
||||
||||
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||144,178|101,570|
||-|-|
||144,178|101,570|
CC17a (Excel)
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## **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.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||
No material risks|No material risks|
||||
||Not applicable|Not applicable|
CC17a (Excel)
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## **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**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
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**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' (which should include revaluation reserve and fair value reserve, if applicable). 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**
**£**|
|---|---|---|---|---|---|---|---|---|
|General|UR||16,025|44,472|-23,360|31,077|-|68,214|
|Child Sponsorship|UR|Sponsorship of children in India|26,780|46,737|-32,754||-|40,763|
|Single events|UR|Fund for specific single events|-|177,099|-144,161|-32,938|-|-|
||||-||||-|-|
|Schools Tour|R|See Trustees'Report|22,557|100,776|-118,524||-|4,809|
|Disability Project|R|See Trustees'Report|925|15,240|-17,258|1,093|-|-|
|Female Gender Projects|R|See Trustees'Report|42|3,365|-2,073||-|1,334|
|Digital Learning Centre|R|See Trustees'Report|403|17,497|-18,166|266|-|-|
|Alumni Programme|R|See Trustees'Report|-|13,123|-13,625|502|-|-|
|Non-distributable Reserve|R|Surplus retained to ensure continued
solvency of charity|20,000||||-|20,000|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|9,903|2,399|- 1,825||-|10,477|
|**Total Funds as per balance sheet**|||96,635|420,708|- 371,746|-|-|145,597|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
**N**|||||
||||||**N**||||
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
CC17a (Excel)
84
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (which should include revaluation reserve and fair value reserve, if applicable). 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**
**£**|
|General|UR||32,789|39,362|-63,617|7,491|-|16,025|
|CovidRelief|UR|Pandemicrelief in India|9,745|2,647|- 11,495|-|-|897|
|Digital Learning Centre|R|SeeTrustees' Report||5,151|- 4,748||-|403|
|DisabilityProject|R|SeeTrustees' Report|647|12,702|- 12,424|-|-|925|
|Female Gender Projects|R|SeeTrustees' Report|515|1,909|- 2,382|-|-|42|
|Child Sponsorship|UR|Sponsorship ofChildren in India|-|43,881|- 17,101|-|-|26,780|
|SingleEvents|UR|FundforSpecific SingleEvents|-|12,275|- 4,784|- 7,491|-|-|
|SchoolsTour|R|SeeTrustees' Report
~~Surplus retained to ensure continued~~||44,273|- 21,716|-|-|22,557|
|Non-distributablereserve|R|
solvency ofcharity|20,000|-|-|-|-|20,000|
||||-|-|-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|3,943|15,230|- 10,167||-|9,006|
|**Total Funds as per balance sheet**|||67,639|177,430|- 148,434|-|-|96,635|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
No*|Yes*
No*|
|---|---|
||**N**|
CC17a (Excel)
85
## **Section C Notes to the accounts**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|
|---|---|
|Between unrestricted funds|Surplus on single events fund used to cover small deficits on other
funds with the balance being transferred to general fund, all following
~~completion of event~~|
|Between endowment and
restricted funds|~~.~~|
|Between endowment and
unrestricted funds||
|||
## **Last year**
|**Last year**||
|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|
|Between unrestricted and
restricted funds|Surplus on single events fund following completion of event transferred
to general fund|
|Between endowment and
restricted funds||
|Between endowment and
unrestricted funds||
|||
## **27.4 Designated funds**
## **This year**
|**This year**
**27.4 Designated funds**||
|---|---|
|**Planned use**|**Purpose of the designation**|
|Non-distributable reserve|
Surplus retained to ensure continued solvency of charity|
|Schools Tour|See Trustees' Report|
|Child Sponsorship|Sponsorship of children in India|
|Female Gender Projects|See Trustees' Report|
|Other|Miscellaneous small funds|
|||
## **Last year**
|**Last year**||
|---|---|
|**Planned use**|**Purpose of the designation**|
|Non-distributable reserve|
Surplus retained to ensure continued solvency of charity|
|Schools Tour|See Trustees' Report|
|Child Sponsorship|See Trustees' Report|
|Other||
CC17a (Excel)
86
CC17a (Excel)
87
## **(cont)**
**Amount** 32,938 - - 32,938
**Amount** 7,491 -
- 7,491
**Amount** £20,000 4,809 40,763 1,334 10,477 -
**Amount** £20,000 22,557 26,780 11,273
CC17a (Excel)
88
CC17a (Excel)
89
**(c**
## **Section C**
## **Notes to the accounts**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in details of such transactions should be provided in this note. If there are no transactions to report, p the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, an any remuneration or other benefits paid to a trustee by the charity or any institution or company con**_
**----- Start of picture text -----**
Amounts paid or benefit
Legal authority (eg Remuneration Pension Redundancy
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £
- - -
- - -
- - -
- - -
**----- End of picture text -----**
_**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.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
CC17a (Excel)
90
## **Last year**
## **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, an any remuneration or other benefits paid to a trustee by the charity or any institution or company con**_
**----- Start of picture text -----**
Amounts paid or benefit
Remuneration Pension Redundancy
Legal authority (eg
contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £
- - -
- - -
- - -
- - -
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.
If a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
State the number of trustees to whom retirement
benefits are accruing under a defined contribution
pension scheme.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions shou note. If there are no transactions to report, please enter “True” in the box below. If there are transac please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
CC17a (Excel)
91
|**Type of expenses reimbursed**|**Thisyear**|
|---|---|
||**£**|
|**Travel**|137|
|**Subsistence**|-|
|**Accommodation**|-|
|**Other (please specify):**|-|
||-|
|**TOTAL**|137|
|**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**||
||1|
## **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 p interest, including where funds have been held as agent for related parties. If there are no such tran enter 'true' in the box provided.**_
## **This year**
## **There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**at perio**|
**d**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||
||||-|-|||
||||-|-|||
||||-|-|||
||||-|-|||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**|**Relationship**|**Description of the**|**Amount**|**Balance at**|**Provision for**|
|---|---|---|---|---|---|
||||**£**|**£**|**£**|
||||-|-||
||||-|-||
CC17a (Excel)
92
- - - -
_**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.**_
CC17a (Excel)
93
## **cont)**
## _**n guidance notes) please enter “True” in**_
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
## _**nd legal authority for, nnected with it.**_
|**value**|**value**|
|---|---|
|**Other**|**TOTAL**|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
CC17a (Excel)
94
## _**nd legal authority for, nnected with it.**_
|**value**|**value**|
|---|---|
|**Other**|**TOTAL**|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
_**uld be provided in this ctions to report,**_
**FALSE**
CC17a (Excel)
95
**Last year £** 576 - - - - 576 2
_**party has a material nsactions, please**_
**TRUE**
|**bad debts**
**d end**|**Amounts**
**written**
**off during**
**reporting**
**period**|
|---|---|
||**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|**TRUE**|**TRUE**|
|---|---|
|||
|**bad debts**|**Amounts**|
||**£**|
|-|-|
|-|-|
CC17a (Excel)
96
- - - -
CC17a (Excel)
97
## **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)
98
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report
on the accounts
Section A
Independent Examiner's Report
Report to the
trusts•sldlr•ctornl
memr$ of
08car India Limited
On accounts fr>r th• y•ar
endod
31 JUary 2024
Charlty no.:
1149486
Company no.:
7914440
Comprfslng th•
atefflt al Finanoal Athl3. thè Balance She•t and Notes 1 to 29
I report10 the thaiity trustee8 on my examinan of the accx)unt8 01 tha
Cornpfiny for the year efKled 31 January 2024.
R•spon•lblllllos and
basls of r•port
A8 the dwitl8 trustO88 d th• CpanY are al80 the directors of the
npany for the purw)ses al ctsTrpany law). you are reSPsIb for th•
preparatKJn of the acecntS in ac(xydan with the reqrments of the
Ccxmpani•s Act 21x16 (Ihe 2006 ).
Having satisfied rnysdl that aCCnIS al the C(xnpany arn not required
to be awjrted for this year under Pafl 16 of Ihe 2006 Act and are eligiblo for
indeperKlent examinatK)n, I report in respect of my examination ol your
chamis accounts as carried out under section 145 of the chan1$ Aca 2011
rthe 2011 ACX). In carying out rny examinat6on. I have ft)11(hved the
Direction8 given by the Charity Commiuion (under lon 1445Mb) d the
2011A(
Independent
examlner's Statoment
I hm c4xnpleted my exanination. I confimi that no mtsial matters have
come lo my attemion whth gives m8 cause to betheve that:
• accounting records r• not kept in accordance *ith 88ction 386 of the
Cornponies Act 2006: or
• the accounts do Th)t accord Such records: or
• Ihe ac¢))unts do not comFYy wrth relevant accounting requirèmènts under
8eclK)n 396 01 the Companies Act 2006 other than any requirement Ihal thé
accounts gi a Irue and fairf vw whth i• ncrt a matter considered M part
of an independent exarninan,' or
•the ac¢x•uni8 have not been prepar1 in ac(¥)rdanc• with the Charfti8S
SORP {FRS102).
IER
October 2018
with tho exarninthK)n io whth sIxX be drawn In thi8 rewt In
S*n•d:
7 2024
DBYand
R•l•v•nt prnf•s•lon•l
quallfiGalk)nl•) of body
(If anyl:
?wins". Crntth• L•. Gr8ai 8crfJkh*n Sufroy KT23 4PF
eilioii B
Disclosiiro
Orty Caynp*th rf th• n••J8 to hih*Jht matlorn cl concem
gu#larKe for •xamI).
Glv• h•r• brl•l d•t•ll• of
any ft•ms th•t th•
•X4mln•r to
dl•clo••.
IER
Octob•r 2018