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2023-08-28-accounts

REGISTERED COMPANY NUMBER: 08424541 (England and Wales) REGISTERED CHARITY NUMBER: 1152290

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 28 August 2022

for S.C. (Chiltern) Ltd

Danton Partners 7 Merlin Courtyard Gatehouse Close Aylesbury Buckinghamshire HP19 8DP

S.C. (Chiltern) Ltd

Contents of the Financial Statements for the Year Ended 28 August 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 17
Detailed Statement of Financial Activities 18 to 19

S.C. (Chiltern) Ltd

Reference and Administrative Details for the Year Ended 28 August 2022

TRUSTEES

REGISTERED OFFICE

Mrs S D Eades (resigned 19.11.21) Mrs M Y L Humphreys Mrs G M Perceval (resigned 19.11.21) S M J Pullen C G Clarke C M Hunt 7 Merlin Courtyard Gatehouse Close Aylesbury HP19 8DP

REGISTERED COMPANY NUMBER 08424541 (England and Wales)

REGISTERED CHARITY NUMBER 1152290

INDEPENDENT EXAMINER

Danton Partners 7 Merlin Courtyard Gatehouse Close Aylesbury Buckinghamshire HP19 8DP

Page 1

S.C. (Chiltern) Ltd

Report of the Trustees for the Year Ended 28 August 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28 August 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice second edition issued in October 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The aim of the company is to promote the benefits and improve the condition of life of the inhabitants of the Great Missenden Parish; with a view to enhancing education and supporting facilities in the interest of social welfare.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Grantmaking policies

The company distributes money to such local charitable purposes following majority agreement by the members of the charity at a grantmaking meeting held every two months.

Each grant is supported by a detailed grant application.

FINANCIAL REVIEW

Financial position

The statement of financial activities shows net expenditure of £22,852 (2021: net income of £18,167) for the year. Total funds as at 28 August 2022 stand at £106,117. (2021: £128,969). The trustees consider the state of the charity's affairs to be satisfactory.

Principal funding sources

The company raises the majority of its income through operating a charity shop run by a team of volunteers. Additional income is raised by recycling any unsold items, other local fundraising events and by voluntary donations from the public.

Reserves policy

The trustees consider it prudent to maintain a reserves level of £20,000.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

FINANCIAL INSTRUMENTS

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

The trustees (who are also the directors of S.C. (Chiltern) Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Page 2

S.C. (Chiltern) Ltd

Report of the Trustees

for the Year Ended 28 August 2022

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

...............................................................................

C G Clarke - Trustee

Page 3

Independent Examiner's Report to the Trustees of S.C. (Chiltern) Ltd

Independent examiner's report to the trustees of S.C. (Chiltern) Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 August 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Sajjad Rajan FCCA Danton Partners 7 Merlin Courtyard Gatehouse Close Aylesbury Buckinghamshire HP19 8DP

Date: .............................................

Page 4

S.C. (Chiltern) Ltd

Statement of Financial Activities for the Year Ended 28 August 2022

28.8.22 28.8.21
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 177 3,120
Charitable activities
Grant funding - 13,766
Other trading activities 4 70,945 35,858
Total 71,122 52,744
EXPENDITURE ON
Raising funds 6 25,617 22,406
Charitable activities 7
Grant funding 67,177 11,391
Other 1,180 780
Total 93,974 34,577
NET INCOME/(EXPENDITURE) (22,852) 18,167
RECONCILIATION OF FUNDS
Total funds brought forward 128,969 110,802
TOTAL FUNDS CARRIED FORWARD 106,117 128,969

The notes form part of these financial statements

Page 5

S.C. (Chiltern) Ltd

Balance Sheet 28 August 2022

28.8.22
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
13
2,121
CURRENT ASSETS
Debtors
14
14,217
Cash at bank and in hand
91,800
106,017
CREDITORS
Amounts falling due within one year
15
(2,021)
NET CURRENT ASSETS
103,996
TOTAL ASSETS LESS CURRENT LIABILITIES
106,117
NET ASSETS
106,117
FUNDS
17
Unrestricted funds
106,117
TOTAL FUNDS
106,117
28.8.21
Total
funds
£
3,810
11,071
115,794
126,865
(1,706)
125,159
128,969
128,969
128,969
128,969

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 August 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 August 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

S.C. (Chiltern) Ltd

Balance Sheet - continued 28 August 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. C G Clarke - Trustee

The notes form part of these financial statements

Page 7

S.C. (Chiltern) Ltd

Notes to the Financial Statements for the Year Ended 28 August 2022

1. CHARITY STATUS

The charity is limited by guarantee, incorporated in, and consequently does not have share capital. Each trustee is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of a liquidation.

The address of its registered office is: 7 Merlin Court Gatehouse close Aylesbury Buckinghamshire HP19 8DP

These financial statements were authorised for issue by the trustees on ...... February 2023.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice second edition issued in October 2019, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

S.C. (Chiltern) Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has an entitlement to the income, the income will probably be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, and the income is deferred and not recognised until either those conditions are fully met or the fulfilment of those conditions is wholly within the control of the charity, and it is probable that these conditions will be fulfilled in the reporting period.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required, and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings, they have been allocated on a basis consistent with the use of resources.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

continued...

Page 8

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

2. ACCOUNTING POLICIES - continued

Basis of preparing the financial statements

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non -current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Financial instruments

Classification

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

continued...

Page 9

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

3. DONATIONS AND LEGACIES DONATIONS AND LEGACIES
28.8.22 28.8.21
£ £
Donations 177 3,120
All of the above and prior year income relates to unrestricted funds.
4. OTHER TRADING ACTIVITIES
28.8.22 28.8.21
£ £
Shop income 67,167 33,293
Other sales income 1,164 894
Recycling Income 2,614 1,671
70,945 35,858
All of the above and prior year income relates to unrestricted funds.
5. INCOME FROM CHARITABLE ACTIVITIES
28.8.22 28.8.21
Activity £ £
Grants Grant funding - 13,766
All of the above and prior year income relates to unrestricted funds.
Grants received, included in the above, are as follows:
28.8.22 28.8.21
£ £
Government Grants - 13,766
6. RAISING FUNDS
28.8.22 28.8.21
£ £
Rates and water 119 101
Insurance 484 629
Light and heat 1,694 1,328
Telephone 492 465
Postage and stationery 125 112
Sundries 1,668 863
Rent 15,000 15,000
Waste management 2,086 1,946
Repairs and maintenance 307 61
Cleaning 103 321
Computer and software 233 160
Carried forward 22,311 20,986

continued...

Page 10

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

6. RAISING FUNDS - continued

28.8.22 28.8.21
£ £
Brought forward 22,311 20,986
Depreciation 1,689 295
Support costs 1,617 1,125
25,617 22,406

All of the above and prior year expenditure relates to unrestricted funds.

7.

CHARITABLE ACTIVITIES COSTS

Grant funding

Grant funding of activities (see note 8) £ 67,177

All of the above and prior year expenditure relates to unrestricted funds.

8. GRANTS PAYABLE

GRANTS PAYABLE
28.8.22 28.8.21
£ £
Grant funding 67,177 11,391
The total grants paid to institutions during the year was as follows:
28.8.22 28.8.21
£ £
Grant funding 67,177 11,391

Included within Grant funding to Institutes, the material grants to institutions consisted of £8,895 (2021: £Nil) to Thames Valley Air Ambulance, £7,719 (2021: £Nil) to AFC Lightning Football Club, £6,380 (2021: Nil) to Great Missenden Scouts, £5,000 (2021: £Nil) to Prestwood Junior School, £4,796 (2021: £Nil) to Thomas Ball Charity, £4,000 (2021: £Nil) to Prestwood Methodist Church, £3,091 (2021: £Nil) to Hearing Dogs for Deaf People and £3,000 (2021: £Nil) to Little Kingshill Scouts.

continued...

Page 11

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

9. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Raising donations and legacies 1,617
Other resources expended 1,180
2,797

All of the above and prior year expenditure relates to unrestricted funds.

Support costs, included in the above, are as follows:

28.8.22 28.8.21
Other
Raising resources Total Total
funds expended activities activities
£ £ £ £
Accountancy fees - 940 940 540
Independent examination - 240 240 240
Bank charges 1,617 - 1,617 1,125
1,617 1,180 2,797 1,905
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
28.8.22 28.8.21
£ £
Depreciation - owned assets 1,689 296

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28 August 2022 nor for the year ended 28 August 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 28 August 2022 nor for the year ended 28 August 2021.

continued...

Page 12

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,120
Charitable activities
Grant funding 13,766
Other trading activities 35,858
Total 52,744
EXPENDITURE ON
Raising funds 22,406
Charitable activities
Grant funding 11,391
Other 780
Total 34,577
NET INCOME 18,167
RECONCILIATION OF FUNDS
Total funds brought forward 110,802
TOTAL FUNDS CARRIED FORWARD 128,969

continued...

Page 13

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

13. TANGIBLE FIXED ASSETS

13. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 29 August 2021 and 28 August 2022 3,420 756 4,176
DEPRECIATION
At 29 August 2021 178 188 366
Charge for year **1,437 ** **252 ** 1,689
At 28 August 2022 1,615 440 2,055
NET BOOK VALUE
At 28 August 2022 1,805 316 2,121
At 28 August 2021 3,242 568 3,810
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.8.22 28.8.21
£ £
Trade debtors 715 917
Lease deposit held by Coutts 10,000 10,000
VAT 169 154
Prepayments and accrued income 3,333 -
14,217 11,071
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.8.22 28.8.21
£ £
Trade creditors 687 122
Accrued expenses 1,334 1,584
2,021 1,706

continued...

Page 14

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued

for the Year Ended 28 August 2022

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

28.8.22 28.8.21
£ £
Within one year 15,000 15,000
Between one and five years 12,500 27,500
27,500 42,500

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
At
29.8.21
in funds
28.8.22
£
£
£
128,969
(22,852)
106,117
128,969
(22,852)
106,117
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
71,122
(93,974)
(22,852)
71,122
(93,974)
(22,852)

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
29.8.20
in funds
£
£
110,802
18,167
110,802
18,167
At
28.8.21
£
128,969
128,969

Page 15

continued...

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 52,744 (34,577) 18,167
TOTAL FUNDS 52,744 (34,577) 18,167

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Net
At
movement
29.8.20
in funds
£
£
110,802
(4,685)
110,802
(4,685)
At
28.8.22
£
106,117
106,117

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 123,866 (128,551) (4,685)
TOTAL FUNDS 123,866 (128,551) (4,685)

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28 August 2022.

Page 16

continued...

S.C. (Chiltern) Ltd

Notes to the Financial Statements - continued for the Year Ended 28 August 2022

19. COMPANY LIMITED BY GUARANTEE

The liability of each member is limited to £1 by guarantee.

Page 17

S.C. (Chiltern) Ltd

Detailed Statement of Financial Activities for the Year Ended 28 August 2022

Detailed Statement of Financial Activities
for the Year Ended 28 August 2022
28.8.22 28.8.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 177 3,120
Other trading activities
Shop income 67,167 33,293
Other sales income 1,164 894
Recycling Income 2,614 1,671
70,945 35,858
Charitable activities
Grants - 13,766
Total incoming resources 71,122 52,744
EXPENDITURE
Raising funds
Rates and water 119 101
Insurance 484 629
Light and heat 1,694 1,328
Telephone 492 465
Postage and stationery 125 112
Sundries 1,668 863
Rent 15,000 15,000
Waste management 2,086 1,946
Repairs and maintenance 307 61
Cleaning 103 321
Computer and software 233 160
Depreciation of tangible fixed assets 1,689 295
24,000 21,281
Charitable activities
Grants to institutions 67,177 11,391
Support costs
Governance costs
Accountancy fees 940 540
Independent examination 240 240
Bank charges 1,617 1,125
2,797 1,905

This page does not form part of the statutory financial statements

Page 18

S.C. (Chiltern) Ltd

Detailed Statement of Financial Activities for the Year Ended 28 August 2022

Total resources expended Net (expenditure)/income

28.8.22 28.8.21
£ £
93,974 34,577
(22,852) 18,167

This page does not form part of the statutory financial statements

Page 19