## **Trustees’ Annual Report for the period**
## **From 01/12/2022 To 30/11/2023**
## **Charity name: Loxford Muslim Society**
## **Charity registration number: 1149964**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The objective of the charity is mainly to
provide Prayer Services, Community
Gatherings and Lectures, Quran Education
(age 5-12).
Public celebration of religious festivals and
activities for the community.
Charity is also working to relieve hardship,
poverty and sickness by provision of support
to individuals.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|The trustees have taken regard of and
comply with the Charity Commission's
general guidance on public benefit and in
particular its supplementary public guidance
on advancement of the religion of Islam for
the public benefit in accordance with the
teachings of Islam in such a way by
providing educational and curricular study
support activities and to provide private and
community worship through conducting
weekly services, festival prayers and
supporting the poor.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees have taken regard of and
comply with the Charity Commission's
general guidance on public benefit and in
particular its supplementary public guidance
on advancement of the religion of Islam for
the public benefit in accordance with the
teachings of Islam in such a way by
providing educational and curricular study
support activities and to provide private and
community worship through conducting
weekly services, festival prayers and
supporting the poor.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
SORP reference
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|The charity helps the individual|
|Policy on social investment
including program related
investment|Para 1.38|The charity maintains the mosque and
provides the place of worship.|
|Contribution made by
volunteers|Para 1.38|Volunteers have helped the charity to hold
the daily prayers and Eid events.
Loxford Muslim Society arranged for the
community to order Qurbani locally|
|Other|||
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Jumu’ah Salaah:
Congregational onsite religious services
were held during the year
Madrasah:
The madrasah is attended by the kids
Daily prayers are held at the mosque|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|Quran education for children as well as
adults.|
|---|---|---|
||||
|Performance of fundraising
activities against objectives
set|Para 1.41|The charity continued to receive donations
this year, which were used to further its
mission of promoting the religion and
assisting those in need.|
|---|---|---|
|Investment performance
against objectives|Para 1.41|N/A|
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The principal funding sources of the charity
during the year were donations from various
individuals. The charity held the cash of
£94,000 as a surplus.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|It is the charity’s policy to hold reserves for
future needs.|
|Amount of reserves held|Para 1.22|As stated in the accounts, cash of £94,000
was held along with £344,258 as a debt
owed to the charity. This is staff loan and the
price paid for the premises to the owner
and waiting for the deal to be finalised. Till
then it is shown as debt.|
|Reasons for holding zero
reserves|Para 1.22|NA|
|Details of fund materially in
deficit|Para 1.24|NA|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|There are no uncertainties, and the charity
has excess reserves to run the affairs in the
future.
Charity is committed to provide continuous
support to the people in need and also strive
for creating a better society by contributing in
the areas of education or training, the
prevention or relief of poverty, promoting
good relations between persons of different
faiths, and promoting respect of the beliefs
and practices of different religious faiths.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Donation from Users of facilities|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|NA|
|A description of the principal
risks facing the charity|Para 1.46|Increase in day-to-day expenditure.|
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:||The charity is a Private Limited Company by
guarantee without share capital use of
'Limited' exemption, governed by
memorandum and articles incorporated on
20 November 2012.|
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Trust deed, Memorandum and articles
incorporated on 20/11/2012|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Private Limited Company by Guarantee
without share capital use of ‘Limited’
exemption.|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|The existing trustees are responsible for the
appointment of new trustees. New trustees
are brought into the organisation, when
required, on the basis of eligibility,
competence, specialist knowledge and skills.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|It is the policy of Loxford Muslim Society
that, upon induction, each trustee is given a
copy of the trust deed, the latest accounts (if
available), recent meeting minutes and
guidance regarding the policies and
procedures adopted by the charity.|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The Charity is a registered charity in
England, number 1149964 and is constituted
under a memorandum and articles dated 20
November 2012.
The trustees are responsible for the general
control and management of the charity. The
trustees give their time freely without any
remuneration.
The trustees meet on a regular basis and
are responsible for all decisions taken in
relation to the overall control and strategic
management of the charity.|
|Relationship with any related
parties|Para 1.51|The trustees are the related parties and do
not take any benefit from the charity.|
|Other||The charity has paid £336,458 to the third
party for the purchase of the premises but
the transfer of the premises in the name of
the charity has not completed yet, hence the
payment is shown as long term debtors in
the accounts.|
## **Reference and Administrative details**
|Charity name|Loxford Muslim Society|
|---|---|
|Other name the charity uses|Masjid Yousaf|
|Registered charity number|1149964|
|Charity’s principal address|117 Hampton Road, Ilford, Essex, IG1 1PU|
|||
**Names of the charity trustees who manage the charity**
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|**Trustee name**|**Office (if any)**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|---|---|---|
|||Ali Mul Al-Raze|Chair|||||
|||Sajjad Anwar||||||
|||Riasat Ali Rana||||||
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|||Corporate trustees–names of the directors at the date the report was approved
**Director name**
Ali Mul Al-Raze
Sajjad Anwar
Riasat Ali Rana||||||
|||**Director name**||||||
|||Ali Mul Al-Raze||||||
|||Sajjad Anwar||||||
|||Riasat Ali Rana||||||
|||||||||
|||||||||
|||||||||
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets NA held in this capacity Name and objects of the charity on whose behalf the NA assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and NA segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser**
## **Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
**NA**
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**|||
|---|---|---|
||Ali Mul Al-Raze||
||
Trustee||
||15/11/2024||
||15/11/2024||
**Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees**
**On accounts for the year**
**ended**
**Set out on pages**|**LOXFORD MUSLIM SOCIETY**|**LOXFORD MUSLIM SOCIETY**|**LOXFORD MUSLIM SOCIETY**|
|---|---|---|---|
|||||
||30/11/2022|**Charity no**
**(if any)**|1149964|
|||||
||1-2|||
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/11/2021.
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- **Independent** I have completed my examination. I confirm that no material matters have
- **examiner's statement** come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Date:** 15/11/2024 **Signed: Name:** Hafiz Juanid Khaliq **Relevant professional** ICAEW **qualification(s) or body (if any): Address:** Suite 4 Cranbrook House 61 Cranbrook Road, Ilford, IG1 4PG
1
**IER**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
No such item
2
**IER**
|Loxford Muslim Society|Loxford Muslim Society|Loxford Muslim Society|Charity No
(ifany)|1149964||
|---|---|---|---|---|---|
|Annual accounts for theperiod||||||
|Period start date|01/12/2022|**To**|Period end
date|30/11/2023||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) 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|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||68,090|-|-|68,090|81,520|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-||-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||68,090|-|-|68,090|81,520|
|||||||
||-|-|-|-|-|
||59,624|-|-|59,624|54,392|
||-|-|-|-|-|
||-|-|-|-|-|
||59,624|-|-|59,624|54,392|
|||||||
||8,466|-|-|8,466|27,128|
||-|-|-|-|-|
||8,466|-|-|8,466|27,128|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||8,466|-|-|8,466|27,128|
|||||||
||427,098|-|-|427,098|399,970|
||435,564|-|-|435,564|427,098|
|||||||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||344,258|-|-|344,258|336,458|
|||-|-|-|-|-|
|||94,000|-|-|94,000|94,313|
|||438,258|-|-|438,258|430,771|
||||||||
|||2,693|-|-|2,693|3,674|
||||||||
|||435,565|-|-|435,565|427,097|
||||||||
|||435,565|-|**-**|435,565|427,097|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||435,565|-|-|435,565|427,097|
||||||||
|||-|||-|-|
||||-||-|-|
|||||-|-|399,970|
||||||-||
|||-|-|-|-|399,970|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||ALIMUL AL-RAZI||15/11/2024|
||||||||
CC17a (Excel)
15/11/2024
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* 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 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## _**NA**_
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the change in accounting policy;_**|NA|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**||
CC17a (Excel)
15/11/2024
3
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
**----- Start of picture text -----**
(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.
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
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**SA1:H94ection C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated 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.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
based on the service potential provided by items of stock.
W
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bl
l
th t i lik l t
th
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.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
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.
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**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.
**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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|||||
|---|---|---|---|---|
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
|||
|||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
||et
value
t
t||||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
|
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||||
|---|---|---|---|
||Yes
No
N/a|||
|||||
|||||
||Yes
No
N/a|||
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
68,090
-
- 68,090 81,520
Gift Aid
- -
- - -
Legacies
- -
- - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- -
- - -
Other
- -
- -
**Total** 68,090 - - 68,090 81,520
- - - - -
- -
- - -
- -
- - -
Other
- - - - -
**Total** - - - - -
- - - - -
- -
- - -
- -
- - -
Other
- -
- - -
**Total** - - -- -
Interest income
- -
- - -
Dividend income
- -
- - -
Rental and leasingincome
- -
- - -
Other
- -
- - -
**Total** - - -- -
- -
- - -
- -
- - -
- -
- - -
- -
- - -
**Total** - - -- -
Conversion of endowment funds into income
- -
- - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- -
- - -
**Total** - - -- -
68,090 - - 68,090 81,520
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations andgifts|68,090|-|
-|68,090|81,520|
||Gift Aid|-|-|
-|-|-|
||Legacies|-|-|
-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|
-|-|-|
||Other|-|-|
-|-||
||**Total**|68,090|-|-|68,090|81,520|
||||||||
|||-|-|-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||Other|-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|
-|-|-|
||Dividend income|-|-|
-|-|-|
||Rental and leasingincome|-|-|
-|-|-|
||Other|-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|
-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|
-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||68,090|-|-|68,090|81,520|
**Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
15/11/2024
8
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|-|-|-|-||||-|
|Fudraising agents|-|-|-|-||||-|
|Operating charity shops|-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|
-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Religious Lectures|20,114|-|-|20,114|20,795|-|-|20,795|
|Accountancyfees|1,200|||1,200|||||
|Bank Charges|1,094|-|-|1,094|975|-|-|975|
|Cleaning|758|||758|856|||856|
|Employers NI|490|||490||||-|
|Light and heat|6,417|||6,417|6,025|||6,025|
|other legal and professional|7,226|||7,226|2,507|||2,507|
|Rates|1,198|||1,198|3,325|||3,325|
|Repairs and maintenance|5,000|||5,000||||-|
|Safety and security|-|||-|-|||-|
|Subscriptions|410|||410|382|||382|
|Sundry|85|||85||||-|
|Telephone and internet|762|-|-|762|603|-|-|603|
|Wages and salaries|14,870|-|-|14,870|18,924|-|-|18,924|
|**Total expenditure on charitable**
**activities**|59,624|-|-|59,624|54,392|-|-|54,392|
|**Separate material item of expense**|||||||||
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
CC17a (Excel)
15/11/2024
9
||-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|---|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|
-|-|-|-|-|-|-|
||59,624|-|-|59,624|54,392|-|-|54,392|
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|
-|-|-|-|-|-|-|
|Activity2|-|
-|-|-|-|-|-|-|
|Other|-|
-|-|-|-|-|-|-|
|**Total**|-|
-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
15/11/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits This year:**
|**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||14,870|18,924|
||490|-|
||||
||-|-|
||15,360|18,924|
**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**
NA NA
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
NA
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**This year**
-|**Last year**
-|
|**£60,000 to £69,999**|||
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||NA|NA|
CC17a (Excel)
15/11/2024
11
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|2|5|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|2|5|
## **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** NA **Last year** NA
**Please state the legal authority or reason for making the payment**
|**This year**|NA|
|---|---|
|**Last year**|NA|
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
CC17a (Excel)
15/11/2024
12
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**
-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**
NA|**£**
NA|
||||
||||
CC17a (Excel)
15/11/2024
13
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|||-|
|||-|
||344,258.0|336,458.0|
||344,258.0|336,458.0|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|
-|
||-|
-|
||336,458.0|336,458.0|
||-|
-|
||-|
-|
CC17a (Excel)
15/11/2024
14
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||2|2,539|
-|-|
||-|-|-|-|
||1,200|-|-|-|
||653|297|
-|-|
||838|838|
-|-|
||2,693|3,674|
-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
**This year Last 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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
15/11/2024
15
## **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**
**£**|
||-|-|
||-|-|
||94,000|94,313|
||-|-|
||94,000|94,313|
CC17a (Excel)
15/11/2024
16
**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)
15/11/2024
17