## **Trustees’ annual report for the period**
**From: 1[st] January 2023**
## **To: 31[st] December 2023**
## **Charity name: RTC Sports**
**Charity registration number: 1151355**
**Company number: 5969860**
## **Objectives and activities**
||SORP
reference||
|---|---|---|
|Summary of the
purposes of the charity
as set out in its
governing document|Para 1.17|The charitable objective of the company as set out in the
Memorandum of Association is ‘to provide for the inhabitants of
the Rede, The North Tyne and Coquet valleys and the
neighbourhood in the interests of social welfare, facilities for
recreation and leisure time occupation, for the purpose of
relaxation and with the object of improving conditions of life for
the said inhabitants’|
|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|•
Provision of sport and exercise facilities including a 24x7
gym, a sports hall suitable for a range of team games and
exercise classes, a sports field featuring two football pitches
and areas for other outdoor games and activities.
•
Provision of good value venue for private events, including
space for catered events for up to 250 people and a bar and
lounge area.
•
Provision of venue for community activities and events, such
as roller disco’s.
•
Provision of outdoor community events.
•
Provision of a Hotdesk Office with Internet access for hire
•
Hosting of North Tyne Youth, which provides weekly youth
clubs in Otterburn, Bellingham, Humshaugh and
Kirkwhelpington plus school holiday activities.|
|Statement confirming
whether the trustees
have had regard to the
guidance issued by the
Charity Commission on
public benefit|Para 1.18|The trustees are aware of and have had regard to the Charity
Commission Guidance on public benefit.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP
reference||
|---|---|---|
|Policy on grant making|Para 1.38|N/A|
|Policy on social
investment including|Para 1.38|N/A|
Page 1 of 8
RTC Annual Report 2021
|program relatedsq
investment|||
|---|---|---|
|Contribution made by
volunteers|Para 1.38|RTC Sports is very grateful to volunteers who assist in the
operation of the Centre. In particular, the youth project benefits
significantly from the presence of adult volunteers who assist in
the supervision and support of the young people present.
Volunteers also play an important role in the maintenance of the
playing field and grounds.|
|Other|||
## **Achievements and performance**
|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|•
The weekly youth club (North Tyne Youth) continued to
thrive under the leadership of Youth Development
Workers Lisa Robinson / Catherine Coates.
•
We continued to safely and effectively maintain the
building and sports field for their intended uses.
•
Carried out consultations with the community using
both online and paper surveys. We have done this to
understand how we can further improve the centre and
to explore what activities the community would like to
see offered at the RTC to increase usage.
•
Further developed our marketing strategy to include the
use of social media and posters in the community to get
messages out about what the centre has to offer.
•
Increased the usage of the centre including;
`o`Nov 2023 - Open Day / RTC 35th birthday –
afternoon tea, activities for all ages
`o`Roller disco – Increase in numbers attending
`o`Sporting activities;
▪
Badminton
▪
Low Impact class
▪
Boot camp
▪
5a Side Football sessions
▪
NTY – 22 sessions
▪
Gym sessions by gym members
▪
Holiday club – October Holidays
▪
Rede River Rocks Music Festival – June
2023
•
The centre was also hired out for 2 large private
functions
•
Due to the increase in events / activities, there has
been a significant increase in adult footfall at the centre
since the new trustees took over in September 2023;
`o`Footfall between January 2023 to end of August
2023 was 2070;
▪
1113 Children and Young people
▪
957 Adults
•
Footfall between September and end of
December 2023 was £2499;
`o`276 Children and Young people
`o`2223 Adults
•
The increase in usage has continued into 2024.|
|---|---|---|
Page 2 of 8
RTC Annual Report 2021
• Due to the increase in activities and usage there has also been a significant difference in revenue generated for the centre. Over the period from the 1st January 2023 – 31[st] August 2023 the total sales recorded on Square (excludes Gym memberships and grants received) for usage of the centre was £2444.60. This is compared to the total sales recorded from 1st September 2023 – 31st December 2023 of £7700. • Income generated has also continued to increase in 2024. • As a non-profit making organisation, all monies received are invested in the centre to support with maintaining its sustainability and improving the offer of activities, sessions and events for all residents within the community.
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|Achievements against
objectives set|Para 1.41|•
Funding application submitted to part fund a
Centre Manager to support with the day to day
running of the centre. This was essential to
support the trustees with the day to day running
of the centre, to support with increasing usage
and co-ordination of events, all of which the
current trustee’s were struggling to do.
•
Funding was granted in 2024|
|Performance of fundraising
activities against objectives
set|Para 1.41|•
All the events held are fundraising activities for
the centre as all money generated from the
events go back into the running of the centre
and to buy resources to improve the offer, for
example;
`o`new skates to meet demand due to high
numbers of children attending|
|Investment performance
against objectives|Para 1.41||
|Other||•
The trustees are very much involved
operationally as well as strategically. This
includes trustees giving up their own time to set
up and work events at the centre. This was
needed in 2023 to enable the range of activities
to be ran and to reduce costs to the centre and
increase funds generated. This includes;
`o`Working in the kitchen for events where
we cater – roller discos
`o`Help on the bar when we have private
functions / roller disco’s
`o`Opening and closing the centre when
activists are on
`o`Ordering and purchasing of goods,
cashing up, stock taking etc|
Page 3 of 8
RTC Annual Report 2021
## **Financial review**
|**Financial review**||||
|---|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21||RTC Sports Ltd had a deficit of £17,643 for the year|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22||In the event of the charity carrying reserves forward, the
Board of Trustees maintain two reserve funds, restricted
and unrestricted.
Restricted reserves are those funds that are earmarked
by the donor’s wishes for specific uses. The level of
restricted reserves varies from year-to-year in
accordance with the amount of restricted funds raised.
Aims and Constraints
RTC Sports Ltd aims to retain sufficient financial
reserves to protect against failure to meet
fundraising targets, unforeseen costs and general
business risk.
Financial reserves are defined as surplus unrestricted
funds.
The aim is to maintain sufficient unrestricted financial
reserves to meet at least 6 months’ running costs. This
figure is currently estimated to be in the region of
£20,000 but will be reviewed annually.|
|Amount of reserves held|Para 1.22||£86,114 of which £27,532 are restricted|
|Reasons for holding zero
reserves|Para 1.22||N/A|
|Details of fund materially in
deficit|Para 1.24||N/A|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23||N/A|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**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|•
NCC grant
•
Ray Wind Farm
•
Income generated from usage and events|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46||
|Other|||
## **Structure, governance and management**
Page 4 of 8
RTC Annual Report 2021
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document:
for example,trust deed,
memorandum and articles of
association etc|Para 1.25|The company was established under a Memorandum of
Association which established the objects and powers
of the charitable company and is governed under its
Articles of Association.|
|How is the charity
constituted?
for example limited company,
unincorporated association,
CIO|Para 1.25|The organisation is a charitable company limited by
guarantee, incorporated on 17 October 2006 and
registered as a charity on 25 March 2013. In the event
of the company being wound up members are required
to contribute an amount not exceeding £1.|
|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 directors of the company are also charity trustees
for the purposes of charity law and under the company’s
Articles are known as members of the Management
Committee. Under the requirements of the
Memorandum and Articles of Association the members
of the Management Committee are elected to serve for
a period of one year after which they must be re-elected
at the next Annual General Meeting.
All members of the Management Committee give their
time voluntarily and receive no benefits from the charity.|
## **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|Several of the current members of the management
committee were recruited in the August 2023. All
members of the local community were invited to attend
a meeting and express interest in becoming trustees.
Prospective trustees are invited to attend a number of
committee meetings as observers prior to formal co-
option. All new trustees are provided with copies of the
Charity Commission publication ‘The Essential Trustee’
together with the minutes of recent meetings. They are
also given a tour of the Centre.|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The charity has the team of trustee’s, currently
consisting of a chair, vice chair, treasurer and 6
trustees. Recently only 7 of the 9 trustees have been
actively involved. 5 new trustees were appointed in
August 2023, with three previous trustees standing
down. It is hoped that the AGM on the 11thSeptember
2024 will attract new trustees.
The organisation employed one part time cleaner in
2023.
The centre has worked with a wide network in 2023
which includes;
•
NCC
•
NCVA
•
North Tyne Youth
•
Sports coaches and clubs
`o`Badminton
`o`Football x 2
`o`Low impact group
•
Other local voluntary sector organisations
`o`EPIC
`o`Otterburn Village hall
•
Local business|
Page 5 of 8
RTC Annual Report 2021
`o` Le Petit Chateau `o` The Bay Horse `o` Reezek `o` The Coach House `o` Landmark `o` The Bird n Bush `o` Keilder Relationship with any related Para 1.51 parties Other
## **Reference and administrative details**
|Charity name|RTC Sports|
|---|---|
|Other name the charity uses||
|Registered charity number|1151355|
|Charity’s principal address|RTC Sports Centre, Otterburn, NE19 1HE|
**Names of the charity trustees who manage the charity**
|
|**Trustee name**|**Office (if any)**|**Dates acted**
**if not for whole year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Mr Peter Murphy|Treasurer &
CompanySecretary|||
||Mrs Cheryl Wilson|Chair|||
||Mrs LesleyShaw|Vice.-chair|||
||Ms E Horner||||
||Mr G Smith||||
||Mrs Denise Corkin||||
||Mr J Hartshone||||
||Mr C Armstrong||||
||Mrs Diane James||||
– Corporate trustees names of the directors at the date the report was approved **Director name**
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 held in this capacity Name and objects of the charity on whose behalf the
Page 6 of 8
RTC Annual Report 2021
assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (optional information)**
**Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The company has taken advantage of the small companies’ exemption in preparing the report above.**
**The trustees declare that they have approved the trustees’ report (including directors’ report) above.**
**Signed on behalf of the charity’s trustees/directors**
**----- Start of picture text -----**
Signature(s)
Full name(s) Cheryl Wilson
Position (for example
Chair of Trustees
Secretary, Chair, etc)
RTC Annual Report 2021 Page 7 of 8
**----- End of picture text -----**
11[th] September 2024
11[th] September 2024
**Date**
Page 8 of 8
RTC Annual Report 2021
|RTC Sports Ltd|RTC Sports Ltd|CharityNo|1151355|1151355||
|---|---|---|---|---|---|
|||CompanyNo|5969860|||
|Annual accounts for theperiod||||||
|01/01/2023||**To**|31/12/2023|||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
**_Total_**
**Recommended categories by activity**
Total funds brought forward
Raising funds
Separate material item of income
Other
Other
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Investments
**Net income/(expenditure) before tax for**
**the reporting period**
**_Net movement in funds_**
Charitable activities
**Other recognised** **gains/(losses):**
Separate material expense item
**Income and endowments from:**
Donations and legacies
**Income (Note 3)**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||12,657|1,000|-|13,657|9,885|
||14,397||-|14,397|9,919|
||9,422|-|-|9,422|498|
||49|-||49|-|
||-|-|-|-|-|
||-|-|-|-|-|
||36,525|1,000|-|37,525|20,302|
|||||||
||5,125|-|-|5,125|706|
||38,010|12,033|-|50,043|40,439|
||-|-|-|-|-|
||-|-|-|-|-|
||43,135|12,033|-|55,168|41,145|
|||||||
||6,610
-|11,033
-|-|17,643
-|20,843
-|
||-|-|-|-|-|
||6,610
-|11,033
-|-|17,643
-|20,843
-|
||-|-|-|-|-|
||6,610
-|11,033
-|-|17,643
-|20,843
-|
||||-|-||
||||-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||6,610
-|11,033
-|-|17,643
-|20,843
-|
|||||||
||65,192|38,565||103,757|124,600|
||58,582|27,532|-|86,114|103,757|
RTC Sports Ltd
Charity No 1151355 Company No 5969860
Charity Name
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|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|
|---|---|---|---|---|---|
||-|-|-|-|-|
||22,961|22,814|-|45,775|52,373|
||-|-|-|-|-|
||-|-|-|-|-|
||22,961|22,814|-|45,775|52,373|
|||||||
||250||-|250|250|
||4,551||-|4,551|-|
||||-|-|-|
||33,138|4,647|-|37,785|55,377|
||37,939|4,647|-|42,586|55,627|
|||||||
||1,853||-|1,853|4,244|
|||||||
||36,086|4,647|-|40,733|51,383|
|||||||
||59,047|27,461|**-**|86,508|103,756|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||59,047|27,461|-|86,508|103,756|
|||||||
||-|||-|-|
|||27,461||27,461|38,494|
||59,047||-|59,047|65,262|
|||||-||
|||||||
||59,047|27,461|-|86,508|103,756|
||-|-||||
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signature of director authenticating accounts being sent to
Companies House
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||Cheryl Wilson|11/09/2024|
||Peter Murphy|11/09/2024|
||||
||Signature|Date
dd/mm/yyyy|
|||11/09/2024|
||Peter Murphy|**Print name**|
CC17a (Excel)
09/10/2024
2
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|NCC Gym equipment|R|Gym Equipment|1,656|-|- 331|-|-|1,325|
|Sport England|R|Gym Construction, sports hall heat &
|13,624|-|- 2,044|-|-|11,580|
|NCC Showers|R|~~li hti~~
Showers|2,257|-|- 338|-|-|1,919|
|NCC CarPark|R|Construction of new carparking|6,355|-|- 953|-|-|5,402|
|Insulation|R|Replacement of insulation & fire doors|2,019|-|- 303|-|-|1,716|
|CommunityFoundation re NTY|R|Youth development|572|-||-|-|572|
|SSE Technology|R|Purchase EPOS|400|-|- 100|-||300|
|RayWind Farn - Smaal Grants|R|Office & café furniture|-|-||-|-|-|
|Post Funding- BDO|R|Fundingsalaryof Business Dev. Officer|7,543|-|- 2,896|-|-|4,647|
|Post Funding- Housekeeper|R|Fundingsalaryof housekeeper|4,068|-|- 4,068|-|-|- 0|
|General Fund|UR||65,262|36,526|- 42,741|-|-|59,047|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||103,756|36,526|- 53,774|-|-|86,508|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓|||||
|**_If yes, please state the basis on which the assets and/or liabilities have been translated into_**
**_sterling (or the currency in which the accounts are drawn up)._**|||||||||
CC17a (Excel)
09/10/2024
3
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._ **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • 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:**_
|Disclosure of an
going concern a
Where accounts
concern basis, p
together with the
prepared the acc
the charity is not
concern.
**1.3 Change of**
An explanation a
support the conc
going concern;
The accounts pr
note 2.|y uncertai
ssumption
are not p
lease disc
basis on
ounts an
regarded
**account**
s to those
lusion tha
esent a tr|nties that make the
doubtful;
repared on a going
lose this fact
which the trustees
d the reason why
as a going
**ing policy**
factors that
t the charity is a
ue and fair view and|**_Not Applicable_**|**_Not Applicable_**|
|---|---|---|---|---|
||||**_Not Applicable_**||
||||**_Not Applicable_**||
||||no changes have been made to the accounting policies adopted in||
|Yes*
No*
**_Please disclos_**|✓|* -Tick as appropriate|||
||||||
||**_e:_**||||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting_**|**_policy;_**|Not Applicable|
|**_(ii) the reasons_**
**_policy provides_**
**_information; an_**|**_why app_**
**_more re_**
**_d_**|**_lying the new acco_**
**_liable and more rel_**|**_unting_**
**_evant_**|Not Applicable|
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before_**|**_of the ad_**
**_eriod, ea_**
**_mount o_**
**_those pr_**|**_justment for each_**
**_ch prior period pre_**
**_f the adjustment re_**
**_esented, 3.44 FRS_**|**_line affected_**
**_sented and_**
**_lating to_**
**_102 SORP._**|**_Not Applicable_**|
|**1.4 Changes to**
No changes to a|**accoun**
ccounting|**ting estimates**
estimates have occ|urred in the reporting period (3.46 FRS102 SORP).||
|Yes*
No*|✓|* -Tick as appropriate|||
||||||
|**_Please disclos_**|**_e:_**||||
|**_(i) the nature of_**|**_any cha_**|**_nges;_**||Not Applicable|
|**_(ii) the effect of_**
**_assets and liab_**|**_the chan_**
**_ilities for_**|**_ge on income and_**
**_the current period_**|**_expense or_**
**_; and_**|Not Applicable|
|**_(iii) where prac_**
**_or more future_**|**_ticable, t_**
**_periods._**|**_he effect of the cha_**|**_nge in one_**|**_Not Applicable_**|
|Nomaterialprior
**1.5 Material pri**|year erro
**or year er**|rhave been identifie
**rors**|dinthereporting period (3.47 FRS102SORP).||
|Yes*
No*
|✓
|
* -Tick as appropriate|||
||||||
|**_Please disclos_**|**_e:_**||||
|**_(i) the nature of_**|**_the prio_**|**_r period error;_**||Not Applicable|
|**_(ii) for each pri_**
**_amount of the c_**
**_affected; and_**|**_or period_**
**_orrectio_**|**_presented in the a_**
**_n for each account_**|**_ccounts, the_**
**_line item_**|Not Applicable|
|**_(iii) the amount_**
**_earliest prior pe_**|**_of the co_**
**_riod pre_**|**_rrection at the beg_**
**_sented in the acco_**|**_inning of the_**
**_unts._**|**_Not Applicable_**|
CC17a (Excel)
09/10/2024
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change Not Applicable in accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
09/10/2024
5
## **Section C Notes to the accounts (cont)**
|**Recognition of income**
**2.2 INCOME**
**Donated goods**
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).
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
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.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
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.
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.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).|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*|||
||||✓|
CC17 FRS 102 SORP
09/10/2024
6
|**Grants with performance**
**conditions**
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
**Donated services and**
**facilities**
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
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.
**Support costs**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
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.
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.
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.
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.
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 charity has creditors which are measured at settlement amounts less any trade
discounts
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
The charity has incurred expenditure on support costs.
**Deferred income**
No material item of deferred income has been included in the accounts.
**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
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.
**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.
**Grants payable without**
**performance conditions**
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
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.|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*|||
||✓|||
CC17 FRS 102 SORP
09/10/2024
7
|**2.4 ASSETS**
The charity 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 of loss than one year held for investment
purposes rather than to meet short-term cash commitments as they fall due.
**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.
**Current asset**
**investments**
These are capitalised if they can be used for more than one year, and cost at least
**Heritage assets**
**Basic financial**
**instruments**
**Stocks and work in**
**progress**
**Debtors**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
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
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost
or net realisable value.
Goods or services provided as part of a charitable activity are measured at net
realisable value based on the service potential provided by items of stock.
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.
They are valued at fair value except where they qualify as basic financial instruments.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||✓|||
|||||
||£1,000|||
||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*|||
||||✓|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
09/10/2024
8
CC17 FRS 102 SORP
0911012024
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
3,825 - - 3,825 2,005
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
9,832
- 9,832 7,880
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 13,657 - - 13,657 9,885
Income from sporting and community
~~activities~~
14,517 - - 14,517 9,808
- - - - -
- - - - -
Other
- - - - -
**Total** 14,517 - - 14,517 9,808
Bar and Food Income
**9,422**- - 9,422 609
- - - - -
- - - - -
Other
- - - - -
**Total** 9,422 - -9,422 609
Interest income
49 - - 49 -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total** 49 - -49 -
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - -- -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total** - - -- -
37,645 - - 37,645 20,302
**Other information:**
**TOTAL INCOME**
**Income from**
**investments:**
**Other trading**
**activities:**
**Note 3 Income**
**Analysis of income**
**Donations**
**and legacies:**
**Other:**
**Separate**
**material item**
**of income**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Income**
**Analysis of income**||||||
||Donations andgifts|3,825|-|-|3,825|2,005|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|
9,832||-|9,832|7,880|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|13,657|-|-|13,657|9,885|
||||||||
||Income from sporting and community
~~activities~~|14,517|-|-|14,517|9,808|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|14,517|-|-|14,517|9,808|
||||||||
||Bar and Food Income
|**9,422**|-|-|9,422|609|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|9,422|-|-|9,422|609|
||||||||
||Interest income|49|-|-|49|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|49|-|-|49|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||37,645|-|-|37,645|20,302|
||||||||
|**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.**|||||||
||||||||
||||||||
|**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**|||||||
||||||||
|**Where sums originally denominated in foreign currency have**
**been included in income, explain the basis on which those**
**sums have been translated into sterling (or the currency in**
**which the accounts are drawn up).**|||||||
CC17a (Excel)
09/10/2024
10
## **Section C Notes to the accounts (cont)**
## **ry Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Government grant 4**
**Government grant 5**
**Community foundation grant**
**Sported foundation grant**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|---|
||Active Northumberland|1,000|338||
||Northumberland CountyCouncil|6,342|6,342||
||HMRC Job Retention Scheme|-|-||
||National LotteryCommunityFund|-|-||
||Sport England Covid Recovery|-|-||
||Communityfoundation||1,000||
||Sported foundation||200||
||**Total**|7,342|7,880||
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
09/10/2024
11
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|---|
|||-|-||
|||-|-||
|||-|-||
|||-|-||
||||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services**
**not recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||||
||||||
||||||
||||||
CC17a (Excel)
09/10/2024
12
## **Section C Notes to the accounts (cont)**
|**Note 6**
**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**|**Expenditure**
**Analysis of expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
3,033 1,177
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
- 3,033 1,177
- 6,379 - 6,379 5,595
4,436 4,069 - 8,505 10,127|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
3,033 1,177
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
- 3,033 1,177
- 6,379 - 6,379 5,595
4,436 4,069 - 8,505 10,127|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
3,033 1,177
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
- 3,033 1,177
- 6,379 - 6,379 5,595
4,436 4,069 - 8,505 10,127|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
3,033 1,177
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
- 3,033 1,177
- 6,379 - 6,379 5,595
4,436 4,069 - 8,505 10,127|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
3,033 1,177
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,448 585
- 3,033 1,177
- 6,379 - 6,379 5,595
4,436 4,069 - 8,505 10,127|
|---|---|---|---|---|---|---|
||Incurred seeking donations|-|-|-|-|-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||||
||Operating membership schemes and
social lotteries||||||
||Staging fundraising events||||||
||Fundraising agents||||||
||Operating charity shops||||||
||Operating a trading company
undertaking non-charitable trading
activity||||||
||Advertising, marketing, direct mail and
publicity|-|-|-|-|-|
||Start up costs incurred in generating
new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities|2,448|585||3,033|1,177|
||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**|2,448|585|
-|3,033|1,177|
||||||||
||Staff Costs|-|6,379|-|6,379|5,595|
||Depreciation|4,436|4,069|-|8,505|10,127|
CC17a (Excel)
09/10/2024
13
## **activities**
|**activities**|||||||
|---|---|---|---|---|---|---|
|Other Costs
**Total expenditure on charitable**
**activities**
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other**
**Separate material**
**item of expense**
**Total**|Other Costs|31,689|1,000|-|32,689|24,247|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|36,125|11,448|-|47,573|39,969|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|-|-|-|-|-|
|||38,573|12,033|-|50,606|41,146|
CC17a (Excel)
09/10/2024
14
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
||||||||
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**|||||||
||||||||
|**Where sums originally denominated in foreign**
**currency have been included in expenditure,**
**explain the basis on which those sums have**
**been translated into sterling (or the currency**
**in which the accounts are drawn up).**|||||||
CC17a (Excel)
09/10/2024
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**ms**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
09/10/2024
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
09/10/2024
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**Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|Other|-|-||-|-||
|**Total**|-|-||-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
09/10/2024
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## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Note 10.1 Fees for examination of the accounts**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
||150|150|
||0|0|
||0|0|
||0
|0|
CC17a (Excel)
09/10/2024
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## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
|**Salaries and wages**
**11.1 Staff Costs**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution pension plan)**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||6,379|5,480|
||-|-|
||||
||-|-|
||6,379
|5,480|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**|0|
|**£70,000 to £79,999**|0|
|**£80,000 to £89,999**|0|
|**£90,000 to £99,999**|0|
|**£100,000 to £109,999**|0|
|||
|||
|||
|**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.**||
|||
|**The parts of the charity in which the**
**employees work**
**11.2 Average head count in the year**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|1|1|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|1|1|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments**
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09/10/2024
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**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
_**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
**Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.**
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09/10/2024
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|---|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
CC17a (Excel)
09/10/2024
22
**Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|**14.1 Cost or valuation**|**n**||||||
|---|---|---|---|---|---|---|
|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of
the year
- 7,000
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- 7,000
****Basis**
SL or RB
SL
**** Rate**
3.70%
At beginning of the
year
- 7,000
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- 7,000
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**||
||-|7,000|10,112|123,658|140,770||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|7,000|10,112|123,658|140,770||
||**d impairments**||||||
||SL or RB|SL|RB|RB||Straight
Line ("SL")
or Reducing
Balance
("RB")|
|||3.70%|25%|15%|||
||||7,655 73,743 88,397
- - -
614 7,487 8,101
- - -
- - -
8,269 81,230 96,498
2,457 49,915 52,373
1,843 42,428 44,272||||
||-|7,000|7,655|73,743|88,397||
||-|-|-|-|-||
||-|-|614|7,487|8,101||
||-|-|-|-|-||
||-|-|-|-|-||
||-|7,000|8,269|81,230|96,498||
||||||||
||-|-|2,457|49,915|52,373||
||-|-|1,843|42,428|44,272||
||||||||
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate (ii) Please provide the amount of contractual d commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not_
CC17a (Excel)
09/10/2024
23
|**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|
|---|---|---|---|---|---|
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Method of**
**amortisation**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**Note 15**
**_Please complete this_**
**15.1 Cost or valuatio**
**15.3 Net book value**
**15.2 Amortisation an**|**Project**
**development**
**costs**
**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
**Intangible assets**
**_note if the charity has any intangible assets_**
**n**
**d impairments**|||||
||
SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
**15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development**_ **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_
_**the name of independent valuer, if applicable the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
- _**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d i_
CC17a (Excel)
09/10/2024
24
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|**16.2 Cost or valuation**||||||
|---|---|---|---|---|---|
||**Heritage asset**|
**Heritage asset**|
**Heritage asset**|
**Heritage asset**|
**Total**|
||**1**|**2**|**3**|**4**||
||**£**|**£**|**£**|**£**|**£**|
|At beginning of the year|-|-|-|-|-|
|Additions|-|-|-|-|-|
|Disposals|-|-|-|-|-|
|Revaluations|-|-|-|-|-|
|Transfers *|-|-|-|-|-|
|At end of the year|-|-|-|-|-|
|**16.3 Depreciation and impairments**||||||
||****Basis**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line|
|---|---|---|---|---|---|---|---|
||||||||("SL") or|
||||||||Reducing|
||||||||Balance|
||**** Rate**|||||||
|||||||||
|At beginning of the year||-|-|-|-|-||
|Disposals||-|-|-|-|-||
|Depreciation||-|-|-|-|-||
|Impairment||-|-|-|-|-||
|Transfers*||-|-|-|-|-||
|At end of year||-|-|-|-|-||
## **16.4 Net book value**
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09/10/2024
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|Nat book value at the beginning of the
year
Net book value at the end of the year|-|-|-|-|-|
|---|---|---|---|---|---|
||-|-|-|-|-|
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
## _**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
## _**qualifications of independent valuer**_
_**the methods applied and significant assumptions**_
_**any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
CC17a (Excel)
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26
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
09/10/2024
27
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
Carrying (fair) value at beginning of period
**Add:** additions to investments during period*
**Less:** disposals at carrying value
## **Less: impairments**
## **Add: Reversal of impairments**
**Add/(deduct):** transfer in/(out) in the period
**Add/(deduct):** net gain/(loss) on revaluation Carrying (fair) value at end of year
|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investment**
**s**|**Other**|**Total**|
|---|---|---|---|---|---|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
|-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
## **Analysis of investments**
## **Cash or cash equivalents**
**Listed investments**
**Investment properties Social investments**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
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## **Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
|-|-|
|---|---|
|-|-|
|||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Total**
**Other investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
**----- Start of picture text -----**
This year Last year
Description
£ £
**----- End of picture text -----**
CC17a (Excel)
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|**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obscure significant_**
**_information_ ).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obscure_**
**_significant information)._**||||||||
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
|||||||||
||**_Total_**|||||||
|||||||||
||**_Description_**|||||**This year**
**£**|
**Last year**
**£**|
|||||||||
|||||||||
|||||||||
||**_Total_**|||||||
**Terms and conditions eg interest rate, security provided**
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
09/10/2024
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CC17a (Excell
31
0911012024
**Section C Notes to the accounts**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|250|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**250**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|250|-|-|-|
||-|250|-|-|-|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
09/10/2024
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||3,934.0|120.0|
||737.0|118.6|
||-|563.0|
||4,671.0|801.6|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within 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**
**£**|
|||-|-|-|
||-|-|-|-|
||2,385|2,612||-|
||-|-|-|-|
|||291|-|-|
||332|536|-|-|
|||805|-|-|
||2,717|4,244|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
_**Please explain the reasons why income is deferred.**_
|**_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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
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## **Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.**
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.**
|**possibility of their existence is remote.**||
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
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## **Section C Notes to the accounts (cont)**
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||34,049|-|
||5,036|55,377|
||-|-|
||39,085|55,377|
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
The charity has no exposure to credit risk None
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**Section C Notes to the accounts (cont**
**Note 26 Events after the end of the reporting period**
_**Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|NCC Gym equipment|R|Gym Equipment|2,070|-|- 414|-|-|1,656|
|Sport England|R|Gym Construction, sports hall heat &
|16,028|-|- 2,404|-|-|13,624|
|NCC Showers|R|~~li hti~~
Showers|2,655|-|- 398|-|-|2,257|
|NCC CarPark|R|Construction of new carparking|7,477|-|- 1,122|-|-|6,355|
|Insulation|R|Replacement of insulation & fire doors|2,376|-|- 357|-|-|2,019|
|CommunityFoundation re NTY|R|Youth development|572|-|-|-|-|572|
|SSE Technology|R|Purchase EPOS|533|-|- 133|-||400|
|RayWind Farn - Smaal Grants|R|Office & café furniture|73|-|- 73|-|-|-|
|Post Funding- BDO|R|Fundingsalaryof Business Dev. Officer|7,543|-|-|-|-|7,543|
|Post Funding- Housekeeper|R|Fundingsalaryof housekeeper|10,133|-|- 6,065|-|-|4,068|
|General Fund|UR||75,140|20,302|- 30,181|-|-|65,262|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||124,600|20,302|- 41,147|-|-|103,756|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
✓|||||
|**_If yes, please state the basis on which the assets and/or liabilities have been translated into_**
**_sterling (or the currency in which the accounts are drawn up)._**|||||||||
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to**
**income, legalpower for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds||£0|
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
|**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**|
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £ £
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)** _**TRUE**_ **Type of expenses reimbursed This year Last year**
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## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees** Charity Name RTC Sports Ltd **On accounts for the year** 31[st] December 2023 **Charity no** 1151355 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2023.
**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 examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination 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:** 10/09/2024
**Signed: Name:** John Kevin Appleby **Relevant professional** Fellow of the Institute of Chartered Accountants in England and Wales **qualification(s) or body (if any):**
1
**Oct 2018**
**IER**
**Address:** Reivers Rest, Burn View Drive; Otterburn; Northumberland; NE19 1BA
## **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** .
None
2
**Oct 2018**
**IER**