CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period To 30th April 2024 From 1st May 2023 Charity name: Not Just Sundaes Limited Charity registration number: 1150531 Objectives and Activities SORP referenc Summary of the purposes of the charity as set out in the governing document Para 1.17 1 . To further or benefit the residents of Wareham Dorset and the neighbourhood, without distinction of sex, sexual orientation. race or of political, religious or other opinions by associating together the said residents and the local authorlties, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. 2. To help young people, especially but not exclusively through leisure time activities, so as to develop their capabilities that they may grow to full maturity as individuals and members of society. 3. Such charitable purposes for the public benefit as a exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine and that demonstrate God's love for all within a Christian framework. Not Just Sundaes is a community centre, a community café and ice cream parlour with opportunities for a youth centreldrop in for young people. 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. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.178nd 1.19 Para 1.18 NJS is community focused and has a strong theme of social justice, enterprise, mission and charity. Its vision Is to provide place of welcome and safety for all with a focus on, but not exclusively for, young people. It offers a safe pla￿, where young people and the community can enjoy more than just good food and where all who enter are blessed. It also gives hot meals and comfort freel to eo le in need. Pa Additional information tional The Café has been run by a paid manag8r(s), but it is fully supported by, and could not function without, a dedicated team of volunteers who give their time freely. Par8 1.38 Contribution made by volunteers other Achlevements and Performance SORP roferenGe In the post Covid period lots of things changed in Not Just Sundaes, including staff, volunteers and the groups using the space. What didn't change was our desire to welcome and provide hospitality for everybody who came through the door. Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstsnces of its beneficiaries and any wider benefits to society as a whole. Para 1.20 During this tlme, we continued to host the Wareham and Sandford community fridge. This is run by a group of dedicated volunteers who every day collect surplus food from local supermarkets and other outlets and arrange it shop style ready for anybody who wants to come and take what they would like or what they need. This brought many new faces Into the cafe and qulte a few of those people would regularly stay for a coffee and a chat. The Frlday craft and chat group contlnued for most of 2023, but eventually moved to somebody's house to accommodate the lack of mobility of some of the members, but people who were part of it continued to come in at other times for coffee and cake. With the arrival of a new cafe manager, who Is an accomplished chef, there were different groups booking for private breakfasts every Saturday morning, and a so-called "free lunch" for the over 60s started on Monday lunchtime. It was free - but the donations from those who could afford it actually covered the cost for those who could not. The cafe also continued to host the local breastfeeding group one morning a week until they found their own premises within the town, and we are very happy to see how well they are doing now. Pa other groups using the cafe have included local artists who have displayed their work in the buildingf the Wareham photography club, whlch has also displayed some of their beautiful work; various support groups. and those who have used the building for private parties. During the year, we have worked with various volunteers, including the lovely young people from Allsort'd and Employ my Ability, as well as local volunteers who have come to us under their own steam. As people have sat round the table and chatted, we have seen new friendships form, as well as having many good conversations with one-off visitors and holidaymakers, and many people have come in because they have been sent do you get a suspended coffee or lunch (where somebody else has paid for It before you get there). And sometimes people have come in because they need help of one sort or another, and they have heard that Not Just Sundaes Is a place where they might flnd that asslstance. It is a great place to be. Financial Review Review of the charity's financial position at the end of the eriod statement explaining the policy for holding reserves statin are held Amount of reserves held Para 1.21 Al Ihe end of April 2024, the charity had Gash reserves of £3758. Para 1.22 The Board of Directors holds General Fund reserves needed to meet the working capital requirements during fluctuating income eriods, and to hold mone for likel future re airs. The General fund stands at £3172. The Restricted funds stand at £586. Para 1.22 Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.22 Para 1.24 Para 1.23 Prior to the year end the Trustees considered that the business was not currently performing as a going concern and consequently in March this year. following a very difficult and challenging year, the Board of Trustees decided that Not Just Sundaes was unable to continue in its current guise. It was therefore decided that, as the business model was no longer viable, the difficult decision was tsken to suspend the community café whilst we searched for a more sustainable operational model. We have since then explored various options in terms of joint ventures and we have entered into a non-exclusive regular hire agreement with Allsort'd a Private limited Community Interest Company (CIC) which has similar interests in community outreach and which in working together we are confident that we shall be able to reach out with a wider remit to the communities of the Isle of Purbeck. This will enable us to guarantee an income stream to cover a large part of our overheads and which will also assist in the management of the business. The plan ahead will also involv8 additional income streams and other community groups through special occasions organised by other offers for events which will blend together with our participation with Allsort'd. Also to promote the venu8 for regular bookings from the community. Additionally, we shall also be crowdfunding as we draw on the goodwill messages which we have constantly re￿iVed during our period of suspension. This has all been achieved through the hard work and vision of our trustees together with many people and groups who have supported the café in the past and others who want Not Just Sundaes to reopen and have a successful future as the community asset that it has always been viewed as. With a clear understanding of the overheads for the café and with all of the support that We have, together with those with whom we shall be working, we look forward to tha future in this new operational format. Additional information (optional) You ma choose to include further statements where relevant about.. Our principal source of funds comes from the takings of the café. However, we have received £9588.00 from donations. The charity's principle sources of funds. Para 1.47 Pa Structure, Governance and Management Description of charity's trusts: Type of governing document Par8 1.25 The charity is a private charitable company limited by guarantee, incorporated on the 13th April 2012 and registered as a charity with the Charity Commission on the 171h January 2013. The charity is governed under its articles of association, and in the most unlikely event of the company being wound up members would be required to contribute amounts not exceedin £10. Private Charitable company limited by guarantee. How is the charity Gonstituted? Para 1.25 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 Directors are selected by the 8XlSting board and adopted by vote at meetings of members. Additional information (optional) Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider network Para 1.51 Reference and Administrative details Charit name Other name the charit uses istered charit number Charity's principal address Not Just Sundaes Limited 1150531 Holy Trinity Church, South Street, Wareham, Dorset. BH20 4LU Names of the charity trustees who manage the charity in the year to April 2024 Name of person (or body) entitled to appolnt tru5tea Ifan TNstee name Offlce {If any) Dates acted if not for whole year The Reverend Hilary Rowena Bond Trustoe Michael Henry Quinlan Trustee The Reverend Michael Young Deborah Kathleen Barclay Chairpersonl Trustee Treasurertrrustee Alison Bowerman Trustee To 7th July 2023 To 7th July 2023 To 17th September 2023 Martyn Neads Carl Litherland- Payne Brett George Spiller Virginia Mary Spiller Andrew Foyle Trustee Trustee Trustee Trustee Appointed 7th July 2023 Appointed 22. September 2023 Appointed 1 Oth October 2023 Trustee Malcolm Lewis-Fry Trustee Cor orate trustees - names of the directors at the date the r8 Director name None ortwasa roved Name of trustees holding title to property belonging to the charity Trustee name Dates acted If not for whole None ear Funds held as custodian trustees on behalf of others Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how these fall within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets. Names and addresses of advlsers Type of adviser Name Address Bankers Co-operative Alan Edwards FCA PO Box 250 Skelmersdale WN8 6VvT Independent Examiner 10 Bestwall Road, Wareham, Dorset BH20 4HZ Name of chiof executive or names of senior staff members (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 nam8{s) Position (eg Secretary, Chair. etc) 4c Tri*f6ts Chair Trustees Trtusr£ Date Nol Just Sundaes Limited Charil No Comprini 1150531 8028497 eriod Period end date Annual accounts for the .01.05.2023 To Period start date 30.04.2024 Section A Statement of financial activities (including summary income and expenditure account) Restrlcted income funds Unrestricted funds Endowment funds Prlor year funds Recommended categories by activity Total funds F01 F02 F03 F04 F05 Income (Note 3) Income and ondowments from: Donauons and legacSes ChaTilable aclSvilie5 Other trading aclfvilles Inveslrnenls 9,588 20,872 10.838 27,602 Sol 9,588 20,872 S02 S03 S04 parate mat¢rlal item of Income S05 S06 Other Total Expendlture (Notes 6) Expondlture on: Raising fvnds Charitable activilles Separate mat8rlal expense item Other S07 30,461 30,461 38,441 S08 37,816 37,816 39.345 S09 S10 S11 39,345 Total S12 37,816 37,816 Net incomel(expendlture) before tsx for the reporting period Tgx pay8bl8 Net Incomel(expenditure) after tax before investment gainsl(losses) Net g81nsl{losses) on investments -7,355 -7,355 904 S13 S14 S15 -7,355 -7,355 904 S16 -7,355 -7,355 904 Net incomel(expendlture) Extraordinary items Transfers between funds Other recognised gainsl(losses): S17 S18 S19 586 586 Gains and losses on revaluation of fixed assets for the charity's own use Other gainslllosses) Net movement in funds S20 S21 -7,355 904 S22 -7,941 Reconciliation of funds.. Toial funds brought fO￿ard Total funds carried forward S23 11.114 3,172 11,114 3,758 12.019 11,115 S24 586 Charity Name Charity No 1150531 8028497 Section B Balance sheet Restricted Unrestricted Incomo funds funds Endowment Total this funds year Total last year Fixed assets Intangiblo assets Tangible assets Herltage assets Investments F01 F02 F03 F04 F05 (Note 15) (Note 14) (Nota 16) (Nota 17) Total fixed assets 01 B02 Current assets Stocks Debtors Investments (Not¢ 181 (Note 191 (Nota 17.4) Cash at bank and In hand (Nots 24> rotal current assets 3,172 3.172 586 586 3.758 3,758 11.314 11.314 810 Creditors: amounts falllng due wlthln one year (Note 20) B11 200 Net currnnt assets/(liabllltles) 812 3,172 86 3,758 11,114 Total assets less curront liabllltlos B13 11,114 Credltors: amounts falllng due aftqr one year (Note 201 Provlslon8 for Ilabllltlos B14 B15 Total net assets or Ilabilitios Funds of the Charity Endowmontfunds (Note 27) Rastrl¢tsd Income funds (Notg 27) Unra8trlcted funds Revaluatlon r•servo Falrvalu¢ r¢serva 818 3,172 3,758 11,114 B17 818 586 586 3,172 B19 3.172 11,115 B21 Total funds B22 3.172 586 3.758 11,115 The ¢ompany was entitled to exemptlon from audlt unders477 of the Companles Act 2006 relatln9 to small companles. The members have not requlred the Company to obtaln an audit in accordance wlth so¢tlon 476 of the Companles Act 2006. The directors acknowledge their rnsponslbllltles for complying wlth the requirnments of the Companles Act with respeot to accounting records and the prnparatlon of accounts. These accounts have been prepared in accordance with tho provislons applicable to small companles subject to the small companies regime and in accordance with FRS102 SORP. Signed by one or I￿ Irusleesldireclors on behalf of all the trnsteesldlreclo Date of approval ddlmml Print Name IK) ¢Pt 2) tLLE CC178 {Excell 05-02-25 Slgnature of dlreclor aulhentlcatang accDun15 bdng sent to Companies House Signatur8 Dale ddlmml Print name CC17a (Excel) 0&02-25 Section C Notes to the accounts Note 1 Basis of preparatlon This section should be completed by all charities. 1.18asis of accounting These accounts have been prepared under the historical cost convention with items recognised at cosl or transacllon value unless otherwise stated in the relevant note{s} to these accounts. The accounts have been prepared in accordance with.. the Statement of Recommanded Practice.. Accounting and Reporting by Charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 issued on 16 Juty 2014 and wllh. and with. the Flnancial Reporting Standard applicabl8 In the United Kingdom and Republic of Ireland IFRS 102) and wlth the Charlties Act 2011. The eharlty constitutes a public benefit entity as defined by FRS 102.. -Tlck 88 appropdate 1.2 Going concern 11 thern arn materlal uncertalntles rnlated to events or conditions that cast slqniflcant doubt on the charlty s abillty to continue as a going concem. please provide the followlng details or stat• "Not appllcable-. 11 approprlate." An 8xplanation as to those factors that support the conclusion that the charity is a going concem,. Phase seo Trustees report Disclosure of any uncertalnties that make the going concem assumption doubtful-, Please see Trustees report Where accounts are not prepared on a going oncem basis, please disclose this fad together with the basis on whlch the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. N/A 1.3 Change of accountlng pollcy The accounts present a true and fair view and no changes have been made to the accounting pollcles adopled In note { }. Yes. -Tlck as appropriate Please disclose." (i) the nature of the change In accounting policy,. (iij the rnasons why applying the new accounting pollcy pmvides more rellable and morn rnlevant information." and CC17a {Excell 05-02-25 Ill) the amount of the adjustment for each line affected in the currentpèriod, each priorperiodpresented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP. 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporbng period (3.46 FRS102 SORP). Yes" No" -Tlck as appropriate Please dlsclose.. (l) the nature of any chang•s,' (io the effect of the change on Incom• and expen￿ or assets and Ilabilities for the currnntporlod.. and (111) where practlcable, th• •ffgCt of the change In on• or morn futurn perlod& 1.5 Matèrfal pdor year errorn No material prior ear error hav8 been Idenllfied In the reportlng perfod13.47 FRS102 SORP Yas" No. -Tlck as approprfate Please dlsclos•.' (l) the nature of the prlorperltxl •rror,' (li) for each prlorporfod presented In the accounts. the amount of the correction for each account line Item affected,. and (110 the amount of the correctlon at the beglnning of the earliestpriorperiod presented in the accoun CC178 (Excel} 054J2-25 CC17a (Excell 05-02-25 Soction C Notes to the accounts lcontl Not• 2 Accounting policies This slandJfdllstof accouftllngpollcles has been applledtybk ¢harlty exceptforthose ddatsd. bvheft • diiferent oraddiUon¥lpolkyhas been odopl¢dthen thls Is detalltdin th• boxbelow. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Plea$• wovFde A description ofthe nI￿re ofthKh chang• Sn accounting poIIcy NONE Re¢oneWatlon of fimdsmrwe￿o￿s GAAP tofi0￿￿ d•t•rmW undwFRS 102 Siart of End of p•rlod p•rlod Fund l)alanG•• 89 prov10u￿Y st•tad Fund hlonco a• rg•tatsd R•concllhUon olnetln¢offlrfn•t •xwndllur•)porpr•vlou• QAAP lo netlnc¢Nnrfn•t•xp•ndkn) underFRS 102 End of N•t IrKoMel(•x￿1￿I1IUr•l pr•vFOu￿Y Adjusthents.. Pr•vlou* p•rlod n•t In¢om•l(•xp•nd1￿l•l CC17a (Excell 05-02-25 Section C Notes to the accounts lcont Nots2 2.2 INCOME Accounting polici8$ Recognltlon of Income These S￿ Included in the stste￿￿nt of Flnancial Actiwties ISOFAI when: Ihe charfty beccffies ent￿e￿ to the resources: It Is rnore likely than Th)1 that the Irustses will receive the resour￿,. the Monetary value can be measured wlth suffioent reliakn'lity. Yes" There has been no offsetung of assets and Ilab511Ues, or incc*ne expenses, Lmless reqUI￿d or permitted by FRS 102 SORP or FRS 102. Y8S" Nla, Offgettln9 Yes, Nla. Grants and ¢Jonatlons Grants and donatsons are only Included In the SOFA vthen th? ge￿ra1 Income recognitson criteria are rnet15.10 to 5.12 FRS102 SORPI. In the case of perfomanc• related grants, Incom• must only be r•cognlsed to the ext¢nt that the charity ha5 provlded the 5peclfied goods or services as enltlement to the grant onty Q￿UrS wh?n Ih? performance related conditiM$ gro m•t15.16 FRS 102 SORPI. Nla- Leg8¢1¢$ 8ro lrtludod Sn Ihe SOFA thn re¢￿pt 15 probable. that Is. wf*n th¢r¢ h•$ n grant of probala, the executors ha￿ estsb115hed that t￿re are sufficlent 83¥•1$ In ¢3lale and anycondlllons Attached to th¢1¢gaey aro oither ￿th5n the control of tha ¢hgrlty or h8ve been met. Legacl Yes" Y8S' No. Nla. Gov•rnm•ntgfant• Th• charfty has rece￿ed 6wgrnm•nt grants In the r8wrfng pedoj Glft Aid recdvable 1$ I￿luded In I[￿orn8 ¥then there15 a valkd declarntion frorn th donor. Any Glft Akl amount recovered on a donatlon is consldered to be part of that ghft and Is trested as an addlu¢￿ to the 8Hme fuTrd as thB Inltial donalon unbss the dorL)r cr the terms ol the appeal ¥paclfiod othe￿Se. TAX reclalm• on donallons and glft• Yes. Nl8' Contractual Inci>rn• and Thlsls only Included In the SOFA once the chadty has provlded the rolated tsr pBrformanc• related s6rvlce5 or met th& performance relo¢8d Condi￿an3. 9rant• Yes. No. Yes" No. Nla. Donathd goods Donated goods are measured 8t fair val￿11h0 grnount for ¥%filch the asset could be exchanG8dl unle99 Impradc¥l to do so. The costof any slock of gr>>Js donated for dlslrlbutk)n lo ben&fidarfes Is deemod lo bo the falr value of those gifts at the tlma ol IheSr receSpt and they ar& r8coBn15ed on recelpt. In the reportlng perlod In whlch U)e stocks are dlstrlbuled, they are ￿Cognised as an expense 4t the Ca￿ng arnouni of th• slrKks at d15trfbutlcn. Yes. No. Nla. Donated goods for re58le ar• measured at lair v81ue ￿ Inltlal recognlllon, wtrtch Ss the expected prcL88ds from salé ￿$S the èxpected costs of sale, and recognised In'lncorne from olher tradlng actlvitl&s' wlh Ihe coryespondlThJ stock recognlsed In Ihe balance sheet. On Its sale the Val￿ ol $￿ck Is charged 8gaInst'l￿orne Irtsm ot￿r trading actlvltles. and the prcLeeds from sale are also recognlsed as.1￿Orn￿ from other tradlnq act￿ltIeS.. Yes. Ng. Nla. Goods donated for on-golng by the charity are recogni5ed as tangltsle ffxed assets and included in the SOFA as incornlrrfJ resources wh8n receivable. Yes. No. Gits In kiTha for use by the charlty are InclLvJed In SOFA as Income trorn donatbn¥ whon ￿¢01¥#blO. Yes" No. Nla. Donated servleos and faclllttes Don81ed Services and facil￿leS are Included in th8 SOFA when received at the value of the gift to the charity provided Ihe value ol the grfi can be measured wliably. Yes. No. Donated services and facilllies t￿t a￿ ¢￿sUmed lmrnedia￿lYare recognlsed as Income with an e4ui¥alpnt amounl reGogni5ed a5 an exFe)se underthe apprDpriate headlna In the SOFA. Yes, Nla" Yes" Support¢g9ts The chadty ha5 incurred exp8nditur8 on supportG05ts. Yes. No. Volunteer help Th8 value of anyvoluntary help received Is Th)t SrKluded In th8 accounts but Is descrft)ed in the InJste85' annual r8porL Income frorn Iniern8C Thi5 is included in the accounts bvhen receip¢ is JXQb￿8 the amount rwRlvablg can Ygs. Nla. CC17 FRS 102SORP 0&02-25 royatties and divldends be me85ured ￿lia￿Y. Incorne from membership Membershlp subscrtptlons recelved In the nature of a gift are reeognlsed In OonaUons sub5UiPtlon$ and Legacies. Yes. Nla. Membership subscriptions whkh gives a member Ihe rightto buy Se￿ceS oroth benefits a￿ recognLsed as incorne eamed from the proviston of goods and semces as income from ¢haAtsble acUvSUes. Yos. No. Nla. 8¢Weffltnt otlnsuran¢¢ Insurance clairns are only induded in the SOFA when the general ir￿orne recognition crfteria are metl5.10 to 5.12 FRS102 SORPI and are I[￿luded as an it8rn of other incorne in the SOFA. Yes" Nla. Inv•stment galns ?nd losses Thls In¢ludes anyrealsèd ¢y unreallsed gain5 or losses on the sale of Investments and any gain or105s reSU￿ng from revaluing Inve5th1ents to market value at the end of the year. Yes. No. Nla" 2.3 EXPENDITURE AND LIABILITIES Liabllltles are recognlsed where It is rrL)rn Ilkely than mt that there Is a legal or consirLKtive oblig8iion eommlttlng the charlly10 payout resources and the arnount of tre obllgalion can ba measufyd reasonable certainty. Governane• and •upport Support costs have been allocated beb¥een gov8manc8 costs 8nd other support Govemance costs comprlse all costs Involving publlc accountablllty ol the charfty and Its compllance ￿th ￿gUlatIon and good pr8¢Jc&. Support C05t5 include central lunctions have been alk)cated lo actlvltycost categories on 8 b8S15 consistent wbth the use of resources, eg allocatlng PTop8ty costs byfioor areas, or per cBplta. staff costs by the ￿ffle Spent and other Costs by thelr usago. Llablllty recognltlon Yes" Nla. Yes. Yes. Grants wfth p•rfumanc• Where the charfty glves a grant ￿th condltEons lor Its payrn¢nt beTng a sp8clflc level of condltlons sarvice er oulpul ID be provlded. such grants are only Tecognlsed In th8 SOFA onco th Mclplant of th• gram has provk4ed the speclfled seTvk? or cutput. Yes. Nla" Orant• poy4blo wlthout porforrnanc• condI￿on% Where there are no cond1ll0￿ attachln9 to the grant that enables ihe dontsr chartty to allsllcally avold Ibe commllmenl, a Ilallllty for the full fundlng cèllgallM must b• re¢o9n18ed. Yes, No. Nla. R￿UndancY cost The mAde ￿ Tedundgncy payments durSTra the reporJng pedod. Yes. Nla. D•l•rred Incom• No m8tert81 Item of deferrgd Incom8 teen Ir￿luded In the accounts. Yes" No. Nla, Cr•dltor• The chadty has credltors whlch are rneasured at settlement arn￿jnts le95 Any trJde d15counts Nla. A Ilablllty Is m6asur•d on fftcognlllon al its histoNcal cost and then subsequently measured at the best estlmate ol the amount requSred 10 settle the obllgatlon al the reportlng dats The chgrlty accounts lor baslc Instruments on InlJo1 recognltkJn as pgr pamorgph 10.7 FRS102 SORP. Subwuent rn¢•suwent l¥ as per por8gr$ph$ 11.17 to 11.19, FR5102 SORP. ProVI￿onI for Ilablllt Yes. Nla. 8•sl¢ fln•nGl•l In•lrurn•nl• Yes. Nla, 2.4 ASSETS Tanglblo flxed a*••t• lor Th•$• 8r• ¢8pltslliod if tw can b• uséd for morn than one yegr, and costAt least by charlty Ygs. Nla. They are valued at cost. The deprec18tlon ral88 metws U¥gd are d15dos•J In rnjte 14. The charfty has Intanglble flxed assets, that Ss, non-monetary that do not have physic81 substance but a￿ identlflable and are controlled bylhe charttythrough custody or legal rights. The amortisgtion rates and methods used are dlsclosed In note 15. Intwylbt• fixed a58ets Ye8. Nla. They are valued gt cost. Yes. Nla. The charity has hedtage assets. that Is, non-moretary assets hi5tOriC, artistic, scientific, technologlcal. oeophys￿al or environmental qualit￿$ that are held and maintained pAncipally for Iheir conlriljution to kTh)vAedge and culture. The depreclalion rate5 and method5 U5gd as d15cb5ed in noto 16. Yes" No. Herltage 4s•• Yes, They a￿ valued at co¥t. Flxed asset Investments In quoted 5hare5. traded bonds and sirnilar investrnents are valued at inltlally at cost and subsequenJy alfair value (their rnarket valuo) at the year end. The same treatmen113 applled lo unllsled Investments un18ss fairvalue Gannot be measured reliably in which case 1¢ Is ￿asured at cos¢1883 impairrnent. Investments Yes" Inv85tments held for ￿Sale or pendiry the[rsa￿ and cash and cash equlvalents wth Ygs" Nla. CC17 FRS 102 SORP 05-02-25 rnaturfty date of less than 1 y88r are treated as current asset investments Stocks ar￿ work in progre85 Stocks held for sale as part of r￿-¢N9rftsb￿ trade are meaSU￿d at the I￿r or cost or net reallsable value. Yes. Nla. Goods or seMc¢5 provided B5 part of a charftabl8 aclvty are rtWsur8d at r￿( realisab18 value based on the ￿l¢e potenlal provhyed by items of 5knck. Yes. No. Nla. W¢yk In progress is valued at Cost le35 anYfOT8seeat￿e loss that Is Ilk81yto occur on th8 contrxL Yes" No. Debtors Ilncluding trade debtors aThY loans r8ceiv8bkl 8re measured on initi81 recognltlon at settlement arnount after any trade dlscounts or amount advanced by the charlty. Subsequenuy, they are measured at the cash or other ¢on8ider8tion expectsd to be recelved. The eharity h8s Inves1rn8nts whlch It ￿old$ for resale orpendlr@ their sale and c85h and C85h equivalent5 ￿￿th 8 msturity date less than one year. These include cash on depos and cash &qu￿alentS with a rnaturilyof loss than one yo8r hotd for Investment purpo505 r8therthan to meet short-terrn c8sh ccmmiirnents as tlw fall due. Yes" No. Debtors Yes. Nla. Currént asset Inv•$trnents Yes. Thoy ar• valuèd ot falr v•luo except wh*m 1h8yquol￿ as ba81¢ financlal Instruments. POUCIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17FRS 102SORP 10 0&02.25 Section C Notes to the accounts Icorkt) Note 3 Income R05triGt•d UnreBtrfctad Incomo Endowrnent fvnd$ funds funds Anatysis of Income Total funds Prfor year Donatlons and legacios: tbnalions and atfts PLtrbeck network Wareham PCC Art for action Wareham Rotarv Club 6.415 6.415 240 1.683 648 300 846 1.862 125 1.862 125 Waryn Space grants-The Lions. Sto￿rough Baplst Church and Salisbury Diocese Gift Aid Le acies General grants provided by govemmenvolher charities staff furlough scheme. Membership subscdplions and sponsorghips which 8re in substance donations Donated oods. facilities and services Other 340 9,588 1,237 10.838 Total 9,588 Charltab10 octl¥ltles: Communi café income Hire out of remises Wareham Town Council Tourist Info Other 20,532 20,532 305 600 42 Totsl 20,8T2 Other trading actlvltles: Other Total Incom• from Investments: Interest income Dividend income Rental and leasin Other income Totsl 8èparate materlal Item of Incomg Total Other: Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for char s own use Gain on diswsal of a programme ￿lated investment Royalties from the exploitslion of intellectual Other Total TOTAL INCOME 30.461 Othèr Infomiatlon: All incomo Sn the prlor year was unrgstrlctgd excw for: (ploase provldg dascrlptlon and amounts} Whore any gndowmentfund is converted Into Income In the reportlng perlod. please glve the rea50n for the converslon. CC17a {Excel} 0&02-25 Wh•r• any èndowmwrtfund Is converted Into income In thè prior perlod, ploasè glv• the rea$M lor the conversion. Wlthln thè Income items abovo the followlng stsms are materlal: (please dis¢lose the nature. •mount and any PTior year amounts) Thls year: Where sums orlglnally denomlnated in forelgn currency ha￿ been included Sn Income, explain the basls on which thoso sums have been translated into stsrllng (or the curr•ncy In Tlvhlch the •ccounts are drnwn upl. Last year: w￿re $ums originally denominated In forelgn currency hav8 been Included In Income. explaln the basls on whlch th¢tse sums h•ve been translated Into stsrllng {or th• curren¢y In T*hlch th• •ccounts are dravffl upl. CC17a (Excell 12 0&02-25 Section C Notes to the accounts Icontl Note 4 Analysis of receipts of government grants Thig year Dèscription Government grant 1 Government grant 2 Government grant 3 Other NONE Total Last year Descriptlon G0￿mmOnt grant 1 Governmènt grant 2 Government grant 3 Other NONE NONE Total Thls year Last year Please provide detalls of any unfvlfllled condltlons and other contingencles attachlng to grants that have been rncognised In Income. Thls year Last èar Please glve de¢alls of other lorm5 of government ass15tance from whlch the charlty has dlrncdy benefited. CC178 (Excel) 13 05-02-25 Section C Notes to the accounts {cont) Note 5 Donated goods, facilities and servlces This year Last year Seconded staff Use of property Other NONE This year Last year Please provide details of the accountlng policy for the recognltlon and valuation of donated goods, facilltles and 88rvices. Please provide detalls of any unfuffllled condltions and other contlngencies attaching to resourcas from donated goods and services not recognisad In income. Please glvo d•tall$ of othor forms of other donated goods and servlces not rocognised In tho accounts, eg contrlbution of unpald volunteers. CC17a (Excel) 14 0&02-25 Section C Notes to the accounts Icontl Note 6 Expenditure Thls year Rèstricted Income fvnd• Last year Restrfeted Incoffle lund$ Unrestrfcted fvnd• Endowmont lund$ Unr•strlcted fund• Endowment funds Analys18 Expendlture on ralslng funds: Incurred seeking donations Incurred seeking legacies Incurred seeking grants Operatlng membership schemes and social 10tt6ries Staging fundraisSng events Fudraising agents Total iunds Total fund$ Totsl axp&ndltur• on ralslng fund8 Exyndlturo on eharltabl• activities: Cafe Staff 15,237 15,237 8.463 8,463 Insuranc8 4,896 6,687 748 4.896 6,687 748 4,646 8.015 874 4,646 Food & Consumables Tele hone 874 Ulililies 6.112 838 6.112 838 5.458 1,018 1.202 7,902 600 204 5,458 1.018 1,202 7,902 600 204 Waste Removal airs&u ke6 1,924 761 Buildin Re airs 761 Lincenses Warm S ace Other Total expendlturn on charftsble actlvftles 614 614 963 37.818 37,818 39,345 arato materlal itom of expenso Totsl Other Total other expendtture TOTAL EXPENDITURE 37.818 37.818 39.345 39,345 CC17a (Exc811 15 05-02-25 Oth¢r Informatlon: alysls of expendlture on charltsblo acllvltles Thls Last year Grant fundlng ol activltles Actlvltlos undertaken dlrectly Grant fundlng ol actlvltlos Actlvlty or programmo Support Cost• Total th18 ar Actlvltlos und&rtak•n dlroctly support Costs Tot81188t ar Activi 37.818 39.345 39,345 AGlivl Oth Tot 37.818 39,345 Th5• ypar: Where sumg orlglnally denomlnatod In forglgn currency hav• been Includgd In exp•ndlture, explaln the basls on whlch those sums hav6 boen translated Into sterllng {or the currency In whlch the accounts are drawn up). Last s•ar. Where sum8 orlglnally denorninatsd In forolgn currnncy havo b•en Included In expandlturn. •xpla5n thè basis on whlch those sums hav• ￿en translated Into st•rllng (or tho curr•ncy In whlch tho accounts are drawn up). CC17a (Excell 16 0&02-25 Section C Notes to the accounts Note 10 Details of certaln types of expenditure Note 10.1 Fees for examlnatlon of tho accounts Please provide detalls of tho amount paid for any statutory extamal scrutlny of accounts and other servlces provided by your independent examiner. If nothlng was paid please enter il. In the appropriate box(e8). Thls year Last year Indep•nd•nt •xaminer'8 f•e8 Assurance sorvlces oth•r than independ•nt •xamlnatlon Tax advisory faes Other fees {for example: financial advice, consultancy, accountancy services) pald to the independont examinor CC17a (Excel) 17 0&02-25 Section C Notes to the accounts (cont) Note 11 Paid employees Please complete this note if the charity has any employees (transactions with Trustees deatt with in Note 28) 11.1 Staff Costs This year Last year Salaries and wages Social securlty costs Penslon costs (defined contribution scheme) Other employee benefits 15,237 8,463 Total staff costs 15,237 8,463 Thls year: Please provlde detalls of oxpenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expendlture on staff working for the charlty whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10.000 from £60,000 upwards. If there are no such transactlons, please enter true. in the box pmvided. No employees recelved employee beneflts {excludlng employer pension costs) for the reportlng period of more than £60,000 Band Number of employees This year Last year £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 This year Last year Please provide the total amount paid to key management CC17a (Exc81) 18 05-02-25 11.2 Average head count in the year This year Number Last year Number The parts of the charlty in which the employees work Total 11.3 Ex-gratla payments to employees and others (excludlng trustees) Please complete If an ex-gratia payment is made. Please explaln tho nature of the payment Thls year Last year Please state the legal authorlty or reason for maklng the payment Thls year Last year Thls year Last year Please state the amount of the payment (or value of any walver of a rlght to an asset) CC17a (Excel) 19 05-02-25 11.4 Redundancy payments Please Gomplets if any redundancy or terniination payment Is made In th• perlod. This year Last year Total amount of payment The nature of the payment (cash, asset etc.} This year Last year The extent of redundancy funding at the balance sheet date Please state the accountlng pollcy for any redundancy or termlnation payments CC17a (Excell 20 05-02-25 Section C Notes to the accounts (contl Note 12 Defined contrlbutlon pension scheme or deflned benefit scheme accounted for as a deflned contribution scheme. 12.1 Please complete thls note Ma deflned contribution penslon scheme Is operated. This year Last year Amount of contrfbullons recognlsed In the SOFA as an expenso NONE NONE Please oxplaln tho ba813 for allocallng the Ilablllty and expense of doflned contrlbutlon penslon scheme beiween activltles and between restrlcted and unrnstrlctsd funds. 12.2 Pl•as• compht• thls sectlon wher• the charlty pa￿"¢1￿te$ In a deflned ￿nefft￿n$10n plan but Is unablo to ascortaln Its sharn of the undertylnq assets and Ilablliti•& Plèasè conflrm that although the scheme Is accounted for as a defined contrlbutlon plan, It18 a deflnod beneflt plan. Pleas8 provlde such InfomiatSon as18 available about the plan's surplus or deflclt and thè Impllcation8, If any, for the reportlng charlty thls yoar and last year, If dlffèrnnt 12.3 Please complets this section whern the charftypartlcipates In a multl4mployer dofinod beneflt penslon plan that is accounted for as a deflned contribution plan. Descrfbe tho extent to whlch the charity can be Ilable to the plan for other entities. obligations under the temis and condltlons of the mufti.employer plan. If this Is different for last year. provlde details Provide an explanation of how any Ilability arising from an agreement wlth a multi-employer plan to fund a deficft has been determined. If thls Is dlffernnt for last year, provlde detalls CC17a (Excell 21 05￿2-25 Section C Notes to the accounts {contl Note 14 Tangible fixed assets Please complete this note if the charity has any tanglble Ilxed assets 14.1 Cost or valuallon Freehold land & buildings Other land & bulldlng• Plant. machinery and motor vehiclos Flxtures. flttlngs and •quipment Total At the beglnning of the year Additions 82.220 19,972 102.192 Revaluations Dlsposals Transfers ' At end of the year 82.220 19,972 102.192 14.2 Depreclatlon and Impalrn￿nts -Ba818 SL or RB (Straight Llne or Reducing Balance) SLorRB SLorRB SLorRB SLorRB -Rats At beglnning of the year Disposals 82,220 19,972 102.192 Depreciation Impaiment Transfers" At end of the year 82.220 19,972 102,192 14.3 Net book value N8t book value at the beginning of the year Net book value at the end of the year CC17a (Excel) 22 05-02-25 14A Impairnient This year.. Please provlde a descrlptlon of the events and clrcumstances that led to the recognitlon or r•varsal of an Impalrnmnt loss. Lastyear.. Pl•as• provld• a descrlpflon of the ov•nts and circu1115tances that led to th• rncognltlon or reversal of an ImpalmMnt10ss. 14.5 Rovaluatlon Iran accountlng polky of rnvaluatlon Is adopt•d, ploas• provlde.. Thls year Last year the effectlv• date of the revaluation the name of Independent valuar, Ifapplicable the mothods applled and signmlcant assumptlons the carrying amount that would have been recognlsod had the assets been carrled undor the cost model. 14.6 Othar dlsc108ure8 Thls year Last year (l) Please state the amount of borrowlng ¢osts, If any, capitallsed In tho ¢onstructlon of tanglble flx•d ass•ts and th• caplt•llsadon rat• us•d. (11) Please pmvlde th• amount of contractual commltmonts for the aCquI￿tIOn oltanglble flxed assets. (114 Detalls of the existence and carrying amounts of property, plant and equipment to which the Gharlty has restricted title or thatarn plodged as security for liabilities. The fvnsfers.row 18 movements betwaen fixed asset categories. - Please Indlcate ffte n79thod of dePre￿aLlOn by deletsng the method not applicable (SL = Straight line," RB = reducing balance). Also CC17a (Excell 23 05-02-25 Section C Notes to the accou nts {contl Note 17 Investment assats Please complete thls note if the charity has any investment assets. 17.1 Fixed assats investments {please provlde for each class of investment) Cash & cash equivalents Llst•d Invèstments Investment prowties social inve$tm&nts Othor Total Carrying Ifairl value at begirsning of period Add: additions to investments during period. Less: disp)sals at carrwng value Less: Impalrm•nts Add: Reversal of Impalmionls Addlldeductl: transfer inl{outl in the period Addlldeduct): net gainl{lossl on revaluation Carrying Ifair} value at end of year 'Please speclfy addltlons resulting from acquisitions through buslness combinatlons, If any. Pl•a50 note that Falr Value In thls Gontext Is the amount for whlch an assgt Gould bo •x¢hanged betwaen knowlegable and wllllng partles in an arni s length transaction. For traded securltles, the falr value Is the value of the socurlty quoted on the London Stock Exchange Daily Offlcial Llst or equivalent For other assets wharn thern is no marketprice on a trnded markel, It Is the Iru$tfje$' or valuors'bèst estimate of fair value. 17.2 Please provlde a breakdown of investments shown abov8 agrnelng wlth the balance sheet row 804 differentiating botween those held at fair value and those hold at cost less impairmont. Thls year: Analysis of Investments Falr valu• at y￿r end Cost loss Impalrmfrnt Cash or cash equlvalonts Listad inV￿lm•n￿ Investment propertles 8o¢lal Inv8s¢monts Other Investmants T¢)tal Grand totsl (Fair value at ygar pnd+Cost1oss impalrment) Last yoar: Analysi8 of investments Falr value at year end Cost levts impalrment Cash or cash equlvalents Llsled invo$trngnts Investment propertles Social invostrnents Other investments Total Grand total {Falr value at year end+Cost less Impalmient) CC17a (Excell 24 05-02-25 17.3 If your charfty holds inveslment propertles, plea80 complete the followlng note: This year Last year (l) Explain the mfrthods and slgnificant assumpllons In dete￿InIng the falr value of investment property held by the charfty (111 Name or Ind•pond•nt ¥al￿r, If appll¢obl•. and ro1ov•nt quallllcatlons (111) Pmvlde details ol any restrlctlons on the ablllty to r•allse Investmènt property or on the romittance of Incijrne or dlsposal proGoods (Iv) Expl•ln any contractual obllgatlons for tho purchase. construGtlon or development of Investmenl property or for ropair5, malntgllonce or onhancements 17.4 Pleaso provlde a brnakdown of current as8Ot Investmonts, If appllcabl•, agrnaing wlth the balance Analy818 of current asset Investments Thls yoar La•t y•ar Cash or cash oqulvalent• Llstad Investments Investment proport19$ Soclal Investments Oth•r invostmonts Total 17.5 Guarantaa8 Th18 ar Last ar Please provlda detslls and amount of any guarant•9 made to or on behalf of a thlrd party Name of the entlty or entitles beneflttlng from thos• guarantsos Pleas• oxplain how thg guaranlee furthers the charlty's alms CC17a (Excel) 25 05-02-25 17.6 Concessionary loan8 LhsGription This year£ Last year £ Amount of concessionary loans made (Muftlplg loans m8de may be dlsclosadln aggregat• provld•d that stsch aggregation does not obsure signlllcant Infformation l. Total Description Thls year£ Last year £ Amount of concessionary loans re¢•lvod (Multlpl• loans received may be disclosed In aggregat• provided Ihat such aggrogation does not ¢thure slgnlfiGant Infonnatlon). Total Th1• y•ar Last year Terms and condltlons 09 Interest rate, securlty provlded Valuo of any conGg$9Sonory104ns whlch have boen cornmittgd but not taken up at thg reporting date Arnounts pay¥ble wlthln 1 yoar Arnounls payable after rnore than 1 year Amounts racelvable wlthln 1 year Amounts roGolvabl8 after moro than 1 yoar 17.7 Addltlonal Infomiatlon Thls Last ear Please provlda Infomiatlon about tho $lgnlfl¢anco of In¥8strnents to the charlty's flnanclal posltlon or perforn)ance eg. tenns and conditions of loans or lh• uso of hedglng to manag• flnanclal rls For all Invo8lmont$ moasurod at falr valuo, tho basls for deternilnlng thè valuè, Includlng any assurnptions applled when uslnq a valuatlon techniquo. Whero a charity has providod financial assets as fo￿ of securlty. the carrying amount of the flnanclal assot plgdg•d as security and the tsm and condltlons relatlng to its pledge. For all investmgnts moasurod at fair value, thg basis for detemilnlng the valug, includlng any assumptions applied when uslng a valuation technique. Whore a charlty has providgd fjnanclal assets as a form of s•¢urty, the carrylng amount of the financial asset Pl￿ged as securlty and thg tomis and condltlons rolating to its pledge. CC17a (Excel) 05-02-25 Section C Notes to the accounts (cont} Note 18 Stocks Please complete this note if the charity holds any stock items NONE 18.1 Please state the carrying amount of stock and work in progress analysed between actlvities. Stock Donatèd goods Work in progress For distribution For resale For distribution For rasale Charltable activitieg: Opnlng Added In perlod Expensed In perlod Impalred Closlng Other trading activltles: Openlng Add￿ In perlod Expensad In p•rlod Impalred Closlng Other: Openlng Added In pertod Expensed in perlod Impalred Closing Total this year Total previous year Thls ear Last ar 18.2 Please specify the carrylng amount of any stocks pledged as securlty for Ilabllltles CC17a (Excel) 27 05-02-25 Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete thls note if the charity has any debtors or prepayments. 19.1 Analysis of debtors NONE This year Last year Trade debtors Prepayments and accrued Income other debtors Total Complete 19.2 where a material debtor is recoverable morn than a year after the reporting date. 19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above) Thls year Last year Trade debtors Prepayments and accrued income Other debtors Total CC17a (Excel) 28 0&02-25 Section C Notes to the accounts (cont) Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. 20.1 Analysis of creditors Amounts falling due within one year Amounts falling due after more than ona year This year Last year This year Last year Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income 200 Taxation and social security other creditors Total 200 20.2 Deferred income Please complete this note if the charity has deferred Thls year Last year Please explain the reasons why income Is deferred. Movement in deferred income account This year Last year 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 CC17a (Excel) 29 05-02-25 Section C Notes to the accounts (cont) Note 24 Cash at bank and in hand This year Last year Short term cash investments (less than 3 months maturity dato) Short term deposits Cash at bank and on hand Other Total 583 10,731 3,759 CC17a (Excel) 30 05-02-25 Section C Notes to the accounts (cont) Note 26 Events after the end of the reportlng perlod Pleas• complete thls note events (not requlrlng adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorlsed which relate to conditlons that amse after the end of the reportlng period. Th18 y•ar Last ear Please provid• detalls of the nature of the •vent Provide an estimate of the flnancial effect of the event or a statement that such an estlmate cannot be made CC17a (Excal) 31 05-02-25 Section C Notes to the accounts {contl Note 27 Chari funds 27.1 Details of materlal funds held and movements durlng the CURRENT reporting perl¢xl Please give detalls of the movements of material individual funds in the reportlng period together wlth a balancing figure for i)ther fiinds, (which should includo revaluatlon reserve and lalr value reserve. If applkable). The Total funds. figure below should reconcile to Total fvnds. in the balance sheet. ' Key.. PE- pernianent endowment fiinds,. EE- expendable ondowment funds,. R- restricted income lunds. including speclal trusts, of the oharlty,. and U- unrestrlcted funds Fund balance$ brought forward un balances carried forward Type PE, EE RorUR' Purpose and Restrlctions Galns and losses Incomo Expendilure Transfers Fund names Youth Work For Youth initiatives Unrestricted UR General fund for the NJS For Wareham Tourist Baord 11,115 30.460 586 3.172 586 Wareham Tourists Board 586 Other funds (balancing figu￿} Nla Nla Total Funds as per balance sheet 11.115 30.460 37,817 3.758 Yes. No" Fund balances carrfed forward include assets and Ilabllltles denomlnated In a foreign currency If yesj please state the basls on whlch the assets andlorli*lities Imve been translated into sterllng (or the cuffen¢y in which the accounts are drnvn up). CC17a (Excel) 0&02-25 Section C Notes to the accounts (cont) Note 27 Charitv funds 27.2 Details of material funds held and movements durlng the PREVIOUS reporting period Please give details of the movements of material individual fvnds In the repornng period together with a balancing figure for 'Olher 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 en