Buxton Mountain Rescue Team (BMRT)
Chairman's Report 2020
Public Benefit . For over 50 years Buxton Mountain Rescue Team (BMRT) has carried out its mission of “Saving lives in wild and remote places”. The team is a registered Charitable Incorporated Organisation (CIO) and offers a free of charge rescue service to members of the Public that need help. The team is funded by the public through donations.
The rescue team has had another good year delivering all that was asked of it by the Police and other emergency services despite being in the middle of the COVID-19 Pandemic. Team members are all volunteers who give up their time for free in order to help people who need rescuing in the hills. Overall, operational standards remain high and during the year team members dealt with a mixture of call outs including technical rope rescues and some severely injured casualties. Operational membership remains healthy with adequate numbers responding to callouts despite the additional problems associated with the Pandemic.
2020 was a busy year with 102 callouts for the team and our Search Dog section. Our rescue service was delivered by 93 active members comprising Hill going and support members who put in an extraordinary 9,585 hours of time in 2020 despite the Pandemic (compared with 19,465 hours of time in 2019). The effect of the Pandemic is clear on our reduced ability to train and fundraise in a normal way.
The Charity has complied with all known legal demands and responsibilities and the trustees continue to strive to ensure the team is run efficiently and economically. The team is managed by a board of Trustees which has a number of sub groups reporting to it. The most important of these is the Operations Group which manages all of the day to day training and rescue operations. The Trustees are appointed annually at the Charity AGM and serve for 12 months. The following Trustees served during the year:
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Rick Mobbs (Chairman)
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Kerry Clarke (Vice Chairman)
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Neil Carruthers (Operational Team Leader)
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Keith Birkett MBE (Deputy Team Leader)
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Rob Stordy (Deputy Team Leader)
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Dick Warren (Treasurer)
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John Price (Secretary)
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Matt Simmon (Logistics Officer)
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Dave Goodman (Medical Officer)
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Carina Humberstone (Training Officer)
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Darren Hunt (Fundraising Officer)
Our Training team Headed up by Carina Humberstone did an excellent job despite the pandemic delivering 116 exercises (186 in 2019) during the year covering Searching, Medical, crag and rope rescue, water rescue and helicopter training. We have had to adapt training using more online type facilities. This effort ensured that the rescue teams competency levels were the highest possible ensuring that our casualties received the best possible care during their brief time with us.
The Standard of Casualty Care continues to improve with 74% of our hill going members attaining the Mountain Rescue Casualty Care certificate. This is a credit to Dave Goodman and his team. Dave heads up our Medical Advisory Group (MAG) which includes a number of medical professionals within the team who freely give their expertise both operationally and in training. Casualty care is the core of what we do and it is rightly a major focus for the rescue team. Delivering casualty care in a Pandemic has been a challenge with all the additional PPE necessary to do the job safely.
The Charity’s finances are closely governed by Dick Warren the Treasurer and all the charity trustees. Income for the year was down due to the Pandemic at £60,534 (£83,600 in 2019) which is an excellent performance from all those involved in fundraising considering that normal fundraising was effectively cancelled by COVID. On the expenditure side expenses were £53,628, down on last year and £6,906 was added to reserves which increased to £287,885. The team’s reserves policy is to keep 2 years of operational running costs on hand as cash. The remainder of the reserves are allocated to future capital purchases.
The Press and Media team headed up by Richard Doran had another good year with the rescue team’s public profile remaining at a high level with the general public and the emergency services. The Team’s YouTube channel was developed in part to help with online fundraising in response to the Pandemic. The Social Media team headed up by Darren Hunt has also played an important part in developing and maintaining our public profile. Social media is also an important conduit for the thanks that we receive from grateful casualties and those people that we have rescued in often difficult circumstances.
The Logistics group headed up by Matt Simmon is responsible for all the rescue teams equipment, vehicles and buildings. This is one of the biggest departments in the team and Matt and his team had an excellent year maintaining, checking and servicing all of our equipment. A total of 2,636 operational items in two rescue team bases with a book value of £409,279 including 4 vehicles.
Our Drone Team has continued to develop and increase its capability during the 2020 year following a review lead by Rob Stordy. In 2018 the Buxton rescue team became the first rescue team in the UK to receive accreditation for drone operations by the Civil Aviation Authority (CAA). This means we are authorised to use drones to search for missing people.
Information Technology (IT) is playing an increasingly important part of rescue team management and operations. The team has continued to develop the D4H personnel and rescue team management software from which I have got many of the statistics in this report. The team has continued with the development of the Google G Suite system which continues to enhance the team’s admin capability. This project has been managed by Andy Keen who has done an excellent job of piloting and rolling out the functions of this important system to the team. Dick Warren the team Treasurer has also continued to develop the accounting software package Xero which went live on the 1st January 2019 and a cash management system called Cascade.
The Support Team has continued to develop well under the leadership of Jane Poulter and support team members have slowly been able to get more involved in the admin and fundraising of the team. It is hoped that by support team members taking over some of the admin burden normally done by the Hill team members that time can be freed up for the Hill Team to concentrate on core activities and training.
Going forward in 2021 the team faces some challenges . The Pandemic is not over and continues to be a constraint on training and normal fundraising. Demand for our rescue service is increasing as a result of Pandemic induced staycations resulting in more and more callouts. The burden of administering the team is also increasing with more regulations and more compliance requirements, more training and qualifications. The time our volunteers can give is limited.
Lastly on behalf of the Trustees and myself I want to say a huge thank you to all our volunteer members who do so much for the team. Also a huge thank you to the Families, partners, and friends that support our volunteers. Without this support we would not have a rescue team.
Rick Mobbs
Chairman
Buxton Mountain Rescue Team
Saving lives in wild and remote places.
Buxton Mountain Rescue Team
A Charitable Incorporated Organisation registered in England and Wales Charity Commission No: 1153507
Affiliated to Mountain Rescue England & Wales Member of The Peak District Mountain Rescue Organisation Registered Office: 8a Hallsteads, Doveholes, Buxton, Derbyshire SK17 8BJ
Statement of Accounts Year Ending 31 December 2020
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesldirectorsl members of Buxton Mountain Rescue Team On accounts forthe year ended st 31 December 2020 Charity no.: 1153507 Company no.: Set out on pages Accruals accounts (CC17) SORP FRS 102 for charitable companies I report to the charrty trustees on my examination of the accounts of the Company for the year ended 3111212020. Responsibilities and basis of report As the charity's trustees of the Company {vtho are also the directors of the company for the purF)oses of company law), you are responsible for the preparation of the accounts in accordan with the requirements of the Companies Act 2006 {Ihe 2006 Ad.). Having satisfied mysew that the awunts of the Company are not required to be audrted for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charrty's accounts as carried oul under section 145 of the CharFties Act 2011 lllhe 2011 Acl"). In carrying out my examination. I have followed the Directions given by the Charrty Commission (under section 145(5)Ib) of the 2011 Act. Independent examiner's ststement he company's gross income exeded £250,000 and l am qualified to undertake the examination by being a qualtfied member of linsert name of applicable listed body]l. Delete I l rf not applicable. I have completed my examination. I confimi that no material matters have come to rny attention (other than that disclosed below ') vthich gives me ause to believe that.. • accounting records were not kept in accordan wth section 386 of the Companies Act 2ct)6.' or . the accounts do not accord wrth such records." or . the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 20C6 other than any requirement that the accounts give a 'true and fairf view wthich is not a matter considered as part of an independent examination- or .Ihe accounts have not been prepared in accordance wtth the Charities SORP (FRS102) IER October 2018
I have no concems and have come across no other matters in connection wtth the examination to vthich attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. . Please delete the nys in the brackets rfthey do not apply. Signed: Date: li Name: Relevant professional qualrficatlon(s) or body (if any): Address: g<4-< IkLLI)l- Section B Disclosure Only complete rf the examiner needs to highlight material matters of concern (see CC32, Independent examination of chanty acGounts.' directions and guidance for examiners). Giv8 hore brief details of any items that thè examiner wishes to disclose. IER October 2018
CHMITY COMMISSION Fcrfi EN6LANDAND W5 Buxton Mountain Rescue Tearn 1153507 Annual accounts for the period 01 Jan 2020 31 Dec 2020 Section A Statement of financial activities Unrvstri¢ted Prior yeaT funds acti¥ty TL*I ndS Incoming resoure•s (Not• 3} F01 FIY2 F03 FIN F05 41,450 3,842 45,292 61.474 15.242 15,242 22.126 4.515 4.515 6.754 Total Resources expond•d (Nots 61 Exppnuitvmon.. 1,222 38.731 1.363 35,411 36.498 4.7( $1 $11 3.930 41.788 3.930 Total S12 Net incomellexpenditure) before Ènv8Stm8nt gainslllossosl $13 19.419 1.747 21,166 12,376 NÈi9•ns4loSs) on S14 $15 $16 $17 Net in¢omellexpenditurel Extraor(Ilnary fjtems Transfers between funds other raeognised gainsulossesl: 19.419 1.747 21,166 12.376 $19 Net movement in lunds 19,41 47 21.166 12,376 Reconclllatlon of funds." S21 257. 9.353 266,719 254,343 Total funds carried fonvanl
Section B Balance sheet unrestr1d income Endowment Total this fvnds funds fvn year Totsl last year Fixed assets ntangibl8 assets Tangible assets Heritage assets Investments F01 F(Y2 F03 F04 F05 (Note 15) (Note 141 (Note 161 (Note 171 Torai iu80 assets 91,029 Current assets Stocks (Plote 181 Debtors (Note 191 Investments {Note 17.41 asn at bank antt ifi hana INote 241 lotal current assets B10 5,645 5,645 6.062 266,719 Creditors: amounts falling due within one year INote 201 B11 Net cuThentassew(IMDiiwesJ B12 Total assets $$ Cutrent liabil"0S B13 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities B14 B15 Total netassets orliabilities Funds of the Charity Endowment funds (Note 271 Restricted income funds (Note 271 Unrestricted funds Revaluation reser4e B16 359.616 11,1(K) 370,716 363,810 B17 B18 11,100 11.100 359,616 9,353 354,457 B19 359.616 620 folal tunas 821 Signed by one or Iwo truslees on behalf of all the trustees Date of 2pproval ddlrnrnl sltUre Print Name
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:
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the Statement of Recommended Practice: Accounting and Reporting by Charities
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• 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
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• and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
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and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that Not applicable support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes * -Tick as appropriate No
Please disclose:
(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
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Yes
-Tick as appropriate
No
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Please disclose:
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(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
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Yes
-Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
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Section C Notes to the accounts
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of the nature of each change 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
Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
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p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
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Settlement of insurance 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 claims income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and losses any gain or loss resulting from revaluing investments to market value at the end of the year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance and support Governance costs comprise all costs involving public accountability of the charity and its costs compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance service or output to be provided, such grants are only recognised in the SoFA once the conditions recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised.
Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade Creditors discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 instruments to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
p g y y contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. Yes No N/a They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (cont)
Note 3 Analysis of income
| Note 3 Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income |
|---|---|---|---|---|---|---|
| Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 28,595 3,842 - 32,437 38,707 Gift Aid 8,060 - - 8,060 2,909 Legacies - - - - 9,603 General grants provided by government/other charities 4,500 - - 4,500 8,530 Membership subscriptions and sponsorships which are in substance donations 2,245 - - 2,245 1,725 Donated goods,facilities and services - - - - - Other - - - - Total 43,400 3,842 - 47,242 61,474 fundraising 13,292 - - 13,292 22,126 - - - - - - - - - - Other - - - - - Total 13,292 - - 13,292 22,126 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - - Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other 4,515 - - 4,515 6,754 Total 4,515- - 4,515 6,754 61,207 3,842 -65,049 90,354 Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities: |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis |
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| Donations and gifts | 28,595 | 3,842 | - | 32,437 | 38,707 | |
| Gift Aid | 8,060 | - | - | 8,060 | 2,909 | |
| Legacies | - | - | - | - | 9,603 | |
| General grants provided by government/other charities |
4,500 | - | - | 4,500 | 8,530 | |
| Membership subscriptions and sponsorships which are in substance donations |
2,245 | - | - | 2,245 | 1,725 | |
| Donated goods,facilities and services | - | - | - | - | - | |
| Other | - | - | - | - | ||
| Total | 43,400 | 3,842 | - | 47,242 | 61,474 | |
| fundraising | 13,292 | - | - | 13,292 | 22,126 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | 13,292 | - | - | 13,292 | 22,126 | |
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| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | - | - | - | - | - | |
| Dividend income | - | - | - | - | - | |
| Rental and leasing income | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
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| 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 property rights |
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Other |
4,515 | - | - | 4,515 | 6,754 | |
| Total | 4,515 | - | - | 4,515 | 6,754 | |
| 61,207 | 3,842 | - | 65,049 | 90,354 | ||
| All income in the prior year was unrestricted except for: (please provide description and amounts) |
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| Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. |
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| Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) |
Section C Notes to the accounts (cont)
Note 4 Analysis of receipts of government grants
| Government grant 1 Government grant 2 Government grant 3 Other |
This year Last year £ £ Description |
This year Last year £ £ Description |
This year Last year £ £ Description |
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| Total | - | - |
Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in
Please give details of other forms of government assistance from which the charity has directly benefited.
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 £ £ |
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| Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. |
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| 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. |
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Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
| TOTAL EXPENDITURE Expenditure on charitable activities Other Separate material item of expense Expenditure on raising funds: |
Analysis | Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
|---|---|---|---|---|---|---|
| Incurred seeking donations | 1,222 | - | - | 1,222 | 1,363 | |
| Incurred seeking legacies | - | - | - | - | - |
|
| Incurred seeking grants | ||||||
| Operating membership schemes and social lotteries |
||||||
| Staging fundraising events | ||||||
| Fudraising agents | ||||||
| Operating charity shops | ||||||
| Operating a trading company undertaking non-charitable trading activity |
||||||
| Advertising, marketing, direct mail and publicity |
- | - | - | - | - |
|
| Start up costs incurred in generating new source of future income |
- | - | - | - | - |
|
| Database development costs | - | - | - | - | - |
|
| Other trading activities | ||||||
| Investment management costs: | - | - | - | - | ||
| Portfolio management costs | - | - |
- | - | - |
|
| Cost of obtaining investment advice | - | - | - | - | - |
|
| Investment administration costs | - | - | - | - | - |
|
| Intellectual property licencing costs | - | - | - | - | - |
|
| Rent collection, property repairs and maintenance charges |
- | - | - | - | - |
|
| - | - | - | - | - |
||
| Total expenditure on raising funds | 1,222 | - |
- | 1,222 | 1,363 | |
| 28,293 | 2,095 | - | 30,388 | 35,411 | ||
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| Total expenditure on charitable activities |
28,293 | 2,095 | - | 30,388 | 35,411 | |
| capital projects | 8,343 | - | - | 8,343 | 36,498 | |
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| Total | 8,343 | - | - | 8,343 | 36,498 | |
| vat reclaimable | 3,930 | - | - | 3,930 | 4,706 | |
| - | - |
- | - | - |
||
| - | - |
- | - | - |
||
| - | - |
- | - | - |
||
| - | - |
- | - | - |
||
| Total other expenditure | 3,930 | - | - | 3,930 | 4,706 | |
| 41,788 | 2,095 | - | 43,883 | 77,978 |
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 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Administration Communication Consumables Domestic Consumables Drone Running costs First Aid Goods for resale IT Costs Logistics Operations Sarda Dogs Training Vehicle Running Costs Crag & Water Safety equipment PPE Depreciation Insurance prepayment Fixed assets purchased Other Assets not capitalised |
281 | 344 | ||||
| 3148 | 5304 | |||||
| 11889 | 9182 | |||||
| 1119 | 2422 | |||||
| 1474 | 1439 | |||||
| 2025 | ||||||
| 828 | 2167 | |||||
| 2734 | 638 | |||||
| 164 | 506 | |||||
| 0 | 174 | |||||
| 306 | 2367 | |||||
| 6420 | 5678 | |||||
| 2007 | ||||||
| 3183 | ||||||
| Total | 30388 | 35411 | ||||
| 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) |
Section C Notes to the accounts (cont)
Note 7 Extraordinary items
Please explain the nature of each extraordinary item occurring in the period.
----- Start of picture text -----
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extrordinary items
- -
----- End of picture text -----
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 discose details of any balances outstanding between any participating members.
| Description/name of party | Balance held atperiod end | Balance held atperiod end |
|---|---|---|
| Thisyear | Lastyear | |
| £ | £ | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| Total | - | - |
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.
Section C Notes to the accounts
Note 10 Details of certain items of expenditure
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).
| 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). |
||
|---|---|---|
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees |
This year £ |
Last year £ |
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 |
Section C Notes to the accounts (cont)
Note 11 Paid employees
Please complete this note if the charity has any employees.
11.1 Staff Costs
| Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - |
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 | |
| £70,000 to £79,999 | |
| £80,000 to £89,999 | |
| £90,000 to £99,999 | |
| £100,000 to £109,999 | |
Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity
| 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 | - | - | |
| Governance | - | - | |
| Other | - | - | |
| Total | - | - |
11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
Please explain the nature of the payment
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
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 altough 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
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 |
- | ||
| - | |||
| - |
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
| At the beginning of the year Additions Revaluations Disposals Transfers * At end of the year |
Freehold land & buildings £ |
Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|---|---|---|---|---|---|
- |
- | 168,696 | 49,360 | 218,056 | |
| - | - | - | 8,343 | 8,343 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | 168,696 | 57,703 | 226,399 |
14.2 Depreciation and impairments
| *Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year 14.3 Net book value* |
SL | SL | Straight Line ("SL") or Reducing Balance ("RB") |
|||
|---|---|---|---|---|---|---|
| 10% | 20% | |||||
| - - 109,366 17,661 127,027 - - - - - - - 12,516 9,670 22,186 - - - - - - - - - - - - 121,882 27,331 149,213 - - 59,330 31,699 91,029 - - 46,814 30,372 77,186 |
||||||
| - | - | 59,330 | 31,699 | 91,029 | ||
| - | - | 46,814 | 30,372 | 77,186 |
14.4 Impairment
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
14.5 Revaluation If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been carried under the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.
-
The "transfers" row is for movements between fixed asset categories.
-
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight
Section C Notes to the accounts
Note 15 Intangible assets Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
| At beginning of the year Additions Disposals Revaluations Transfers * At end of the year |
Research & development £ |
Patents and trademarks £ |
Other £ |
Total £ |
|---|---|---|---|---|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - |
15.2 Amortisation and impairments
| *Basis* Rate At beginning of the 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 15.3 Net book value* |
SL or RB | SL or RB | SL or RB | SL or RB | Straight Line ("SL") or Reducing Balance ("RB") |
|---|---|---|---|---|---|
| - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|||||
| - | - | - | - | ||
| - | - | - | - |
15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates 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.
(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.
(vii) 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
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
| At beginning of the year Additions Disposals Revaluations Transfers At end of the year Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year Nat book value at the beginning of the year Net book value at the end of the year 16.3 Depreciation and impairments 16.4 Net book value* |
Heritage asset 1 £ |
Heritage asset 2 £ |
Heritage asset 3 £ |
Heritage asset 4 £ |
Total £ |
Total £ |
|---|---|---|---|---|---|---|
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Straight Line ("SL") or Reducing Balance ~~""~~ |
||||||
| ~~(RB)~~ | ||||||
| - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
||||||
| - | - | - | - | - | ||
| - | - | - | - | - |
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 recoignised on the balance sheet)
(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.
(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.
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 |
|||||
|---|---|---|---|---|---|
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - |
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 investments |
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 knowlegable 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 Investment properties Listed investments Social investments Grand total (Fair value at year end+Cost less impairment) Other investments 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 Cash or cash equivalents Investment properties Social investments Listed investments Other investments Total |
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
This year £ Last year £ Description Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ). Total This year £ Last year £ Description Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). 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 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.
Section C Notes to the accounts (cont)
Note 18 Stocks
Please complete this note if the charity holds any stock items
18.1 Please state the carrying amount of stock and work in progress analysed between activities.
| 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 | Donated goods | Work in progress |
|||
| For distribution |
For resale | For distribution |
For resale | |||
| £ | £ | £ | £ | £ | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - |
18.2 Please specify the carrying amount of any stocks pledged as security for liabilities
Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors
Total
| This year £ |
Last year £ |
|---|---|
| - | - |
| 1,524.0 | 1,356.0 |
| 4,121.0 | 4,706.0 |
| 5,645.0 | 6,062.0 |
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
| Prepayments and accrued income Other debtors Total Trade debtors |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - |
- |
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 £ |
|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - |
- | - | - | |
| - | - | - | - |
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 £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - |
Section C Notes to the accounts (cont)
Note 21 Provisions for liabilities and charges
Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.
----- Start of picture text -----
21.1 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.
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21.2 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
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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 conitions related to its pledge should be given here.
none none
Section C Notes to the accounts (cont)
Note 23 Contingent liabilities and contingent assets
23.1 Contingent liabilities
Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.
Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.
23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
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Description of item Estimate of financial effect
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23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement
Where it is not practical to make one or more of these disclosures, please state this fact
Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | |||
|---|---|---|---|
| Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits |
This year £ |
Last year £ |
|
| - | - | ||
| - | - | ||
| 287,885 | 266,719 | ||
| - |
- |
||
| 287,885 | 266,719 |
Section C Notes to the accounts (cont)
Note 25 Fair value of assets and liabilities
25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.
25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.
none none
Section C Notes to the accounts (cont)
Note 26 Events after the end of the reporting period
Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
Please provide details of the nature of the event
Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made
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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions |
Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | N/a | - | - | - | - | - | - |
| Total Funds | - |
- | - | - | - | - |
Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions |
Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | N/a | - | - | - | - | - | - |
| Total Funds | - |
- | - | - | - | - |
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 |
||
| Between endowment and restricted funds |
||
| Between endowment and unrestricted funds |
||
27.4 Designated funds
Planned use Purpose of the designation Amount
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 TRUE employment with their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| This year | Last year | |||||
| Remuneration | Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | |||
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.
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".
| enter "False". | ||
|---|---|---|
| No trustee expenses have been incurred (True or False) | TRUE | |
| Type of expenses reimbursed | This year | Last year |
| £ | £ | |
| Travel | ||
| Subsistence | ||
| Accommodation | ||
| Other (please specify): | ||
| TOTAL |
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
There have been no related party transactions in the reporting period (True or False)
TRUE
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
Amounts written off during reporting period |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. |
||||||
For any related party, please provide details of any guarantees given or received.
Section C Notes to the accounts (cont)
Note 29 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
Saving lives in wild and remote places.
Buxton Mountain Rescue Team
A Charitable Incorporated Organisation registered in England and Wales Charity Commission No: 1153507
Affiliated to Mountain Rescue England & Wales Member of The Peak District Mountain Rescue Organisation Registered Office: 8a Hallsteads, Doveholes, Buxton, Derbyshire SK17 8BJ
Statement of Accounts Year Ending 31 December 2020
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesldirectorsl members of Buxton Mountain Rescue Team On accounts forthe year ended st 31 December 2020 Charity no.: 1153507 Company no.: Set out on pages Accruals accounts (CC17) SORP FRS 102 for charitable companies I report to the charrty trustees on my examination of the accounts of the Company for the year ended 3111212020. Responsibilities and basis of report As the charity's trustees of the Company {vtho are also the directors of the company for the purF)oses of company law), you are responsible for the preparation of the accounts in accordan with the requirements of the Companies Act 2006 {Ihe 2006 Ad.). Having satisfied mysew that the awunts of the Company are not required to be audrted for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charrty's accounts as carried oul under section 145 of the CharFties Act 2011 lllhe 2011 Acl"). In carrying out my examination. I have followed the Directions given by the Charrty Commission (under section 145(5)Ib) of the 2011 Act. Independent examiner's ststement he company's gross income exeded £250,000 and l am qualified to undertake the examination by being a qualtfied member of linsert name of applicable listed body]l. Delete I l rf not applicable. I have completed my examination. I confimi that no material matters have come to rny attention (other than that disclosed below ') vthich gives me ause to believe that.. • accounting records were not kept in accordan wth section 386 of the Companies Act 2ct)6.' or . the accounts do not accord wrth such records." or . the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 20C6 other than any requirement that the accounts give a 'true and fairf view wthich is not a matter considered as part of an independent examination- or .Ihe accounts have not been prepared in accordance wtth the Charities SORP (FRS102) IER October 2018
I have no concems and have come across no other matters in connection wtth the examination to vthich attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. . Please delete the nys in the brackets rfthey do not apply. Signed: Date: li Name: Relevant professional qualrficatlon(s) or body (if any): Address: g<4-< IkLLI)l- Section B Disclosure Only complete rf the examiner needs to highlight material matters of concern (see CC32, Independent examination of chanty acGounts.' directions and guidance for examiners). Giv8 hore brief details of any items that thè examiner wishes to disclose. IER October 2018
CHMITY COMMISSION Fcrfi EN6LANDAND W5 Buxton Mountain Rescue Tearn 1153507 Annual accounts for the period 01 Jan 2020 31 Dec 2020 Section A Statement of financial activities Unrvstri¢ted Prior yeaT funds acti¥ty TL*I ndS Incoming resoure•s (Not• 3} F01 FIY2 F03 FIN F05 41,450 3,842 45,292 61.474 15.242 15,242 22.126 4.515 4.515 6.754 Total Resources expond•d (Nots 61 Exppnuitvmon.. 1,222 38.731 1.363 35,411 36.498 4.7( $1 $11 3.930 41.788 3.930 Total S12 Net incomellexpenditure) before Ènv8Stm8nt gainslllossosl $13 19.419 1.747 21,166 12,376 NÈi9•ns4loSs) on S14 $15 $16 $17 Net in¢omellexpenditurel Extraor(Ilnary fjtems Transfers between funds other raeognised gainsulossesl: 19.419 1.747 21,166 12.376 $19 Net movement in lunds 19,41 47 21.166 12,376 Reconclllatlon of funds." S21 257. 9.353 266,719 254,343 Total funds carried fonvanl
Section B Balance sheet unrestr1d income Endowment Total this fvnds funds fvn year Totsl last year Fixed assets ntangibl8 assets Tangible assets Heritage assets Investments F01 F(Y2 F03 F04 F05 (Note 15) (Note 141 (Note 161 (Note 171 Torai iu80 assets 91,029 Current assets Stocks (Plote 181 Debtors (Note 191 Investments {Note 17.41 asn at bank antt ifi hana INote 241 lotal current assets B10 5,645 5,645 6.062 266,719 Creditors: amounts falling due within one year INote 201 B11 Net cuThentassew(IMDiiwesJ B12 Total assets $$ Cutrent liabil"0S B13 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities B14 B15 Total netassets orliabilities Funds of the Charity Endowment funds (Note 271 Restricted income funds (Note 271 Unrestricted funds Revaluation reser4e B16 359.616 11,1(K) 370,716 363,810 B17 B18 11,100 11.100 359,616 9,353 354,457 B19 359.616 620 folal tunas 821 Signed by one or Iwo truslees on behalf of all the trustees Date of 2pproval ddlrnrnl sltUre Print Name
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
-
the Statement of Recommended Practice: Accounting and Reporting by Charities
-
• and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
-
• and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
-
and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that Not applicable support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes * -Tick as appropriate No
Please disclose:
(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
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Yes
-Tick as appropriate
No
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Please disclose:
----- Start of picture text -----
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
----- Start of picture text -----
Yes
-Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
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Section C Notes to the accounts
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE
Please provide a description of the nature of each change 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
Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
| Recognition of income Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
Yes No N/a |
Yes No N/a |
Yes No N/a |
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| Yes No N/a |
p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
| | |||
|---|---|---|---|
| Yes No N/a |
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| Yes No N/a |
Settlement of insurance 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 claims income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and losses any gain or loss resulting from revaluing investments to market value at the end of the year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Governance and support Governance costs comprise all costs involving public accountability of the charity and its costs compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance service or output to be provided, such grants are only recognised in the SoFA once the conditions recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised.
Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade Creditors discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 instruments to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
p g y y contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and investments cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. Yes No N/a They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (cont)
Note 3 Analysis of income
| Note 3 Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income | Analysis of income |
|---|---|---|---|---|---|---|
| Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 28,595 3,842 - 32,437 38,707 Gift Aid 8,060 - - 8,060 2,909 Legacies - - - - 9,603 General grants provided by government/other charities 4,500 - - 4,500 8,530 Membership subscriptions and sponsorships which are in substance donations 2,245 - - 2,245 1,725 Donated goods,facilities and services - - - - - Other - - - - Total 43,400 3,842 - 47,242 61,474 fundraising 13,292 - - 13,292 22,126 - - - - - - - - - - Other - - - - - Total 13,292 - - 13,292 22,126 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - - Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other 4,515 - - 4,515 6,754 Total 4,515- - 4,515 6,754 61,207 3,842 -65,049 90,354 Other information: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income: Analysis Donations and legacies: Charitable activities: |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis |
|||||
| Donations and gifts | 28,595 | 3,842 | - | 32,437 | 38,707 | |
| Gift Aid | 8,060 | - | - | 8,060 | 2,909 | |
| Legacies | - | - | - | - | 9,603 | |
| General grants provided by government/other charities |
4,500 | - | - | 4,500 | 8,530 | |
| Membership subscriptions and sponsorships which are in substance donations |
2,245 | - | - | 2,245 | 1,725 | |
| Donated goods,facilities and services | - | - | - | - | - | |
| Other | - | - | - | - | ||
| Total | 43,400 | 3,842 | - | 47,242 | 61,474 | |
| fundraising | 13,292 | - | - | 13,292 | 22,126 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | 13,292 | - | - | 13,292 | 22,126 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| Interest income | - | - | - | - | - | |
| Dividend income | - | - | - | - | - | |
| Rental and leasing income | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Conversion of endowment funds into income | - | - | - | - | - | |
| Gain on disposal of a tangible fixed asset held for charity's own use |
- | - | - | - | - | |
Gain on disposal of a programme related investment |
- | - | - | - | - | |
| Royalties from the exploitation of intellectual property rights |
- | - | - | - | - | |
Other |
4,515 | - | - | 4,515 | 6,754 | |
| Total | 4,515 | - | - | 4,515 | 6,754 | |
| 61,207 | 3,842 | - | 65,049 | 90,354 | ||
| 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) |
Section C Notes to the accounts (cont)
Note 4 Analysis of receipts of government grants
| Government grant 1 Government grant 2 Government grant 3 Other |
This year Last year £ £ Description |
This year Last year £ £ Description |
This year Last year £ £ Description |
|---|---|---|---|
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| Total | - | - |
Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in
Please give details of other forms of government assistance from which the charity has directly benefited.
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 £ £ |
|
|---|---|---|---|
| - | - | ||
| - | - | ||
| - | - | ||
| - | - | ||
| 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. |
|||
Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
| TOTAL EXPENDITURE Expenditure on charitable activities Other Separate material item of expense Expenditure on raising funds: |
Analysis | Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ |
|---|---|---|---|---|---|---|
| Incurred seeking donations | 1,222 | - | - | 1,222 | 1,363 | |
| Incurred seeking legacies | - | - | - | - | - |
|
| Incurred seeking grants | ||||||
| Operating membership schemes and social lotteries |
||||||
| Staging fundraising events | ||||||
| Fudraising agents | ||||||
| Operating charity shops | ||||||
| Operating a trading company undertaking non-charitable trading activity |
||||||
| Advertising, marketing, direct mail and publicity |
- | - | - | - | - |
|
| Start up costs incurred in generating new source of future income |
- | - | - | - | - |
|
| Database development costs | - | - | - | - | - |
|
| Other trading activities | ||||||
| Investment management costs: | - | - | - | - | ||
| Portfolio management costs | - | - |
- | - | - |
|
| Cost of obtaining investment advice | - | - | - | - | - |
|
| Investment administration costs | - | - | - | - | - |
|
| Intellectual property licencing costs | - | - | - | - | - |
|
| Rent collection, property repairs and maintenance charges |
- | - | - | - | - |
|
| - | - | - | - | - |
||
| Total expenditure on raising funds | 1,222 | - |
- | 1,222 | 1,363 | |
| 28,293 | 2,095 | - | 30,388 | 35,411 | ||
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| Total expenditure on charitable activities |
28,293 | 2,095 | - | 30,388 | 35,411 | |
| capital projects | 8,343 | - | - | 8,343 | 36,498 | |
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| - | - | - | - | - |
||
| Total | 8,343 | - | - | 8,343 | 36,498 | |
| vat reclaimable | 3,930 | - | - | 3,930 | 4,706 | |
| - | - |
- | - | - |
||
| - | - |
- | - | - |
||
| - | - |
- | - | - |
||
| - | - |
- | - | - |
||
| Total other expenditure | 3,930 | - | - | 3,930 | 4,706 | |
| 41,788 | 2,095 | - | 43,883 | 77,978 |
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 |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Administration Communication Consumables Domestic Consumables Drone Running costs First Aid Goods for resale IT Costs Logistics Operations Sarda Dogs Training Vehicle Running Costs Crag & Water Safety equipment PPE Depreciation Insurance prepayment Fixed assets purchased Other Assets not capitalised |
281 | 344 | ||||
| 3148 | 5304 | |||||
| 11889 | 9182 | |||||
| 1119 | 2422 | |||||
| 1474 | 1439 | |||||
| 2025 | ||||||
| 828 | 2167 | |||||
| 2734 | 638 | |||||
| 164 | 506 | |||||
| 0 | 174 | |||||
| 306 | 2367 | |||||
| 6420 | 5678 | |||||
| 2007 | ||||||
| 3183 | ||||||
| Total | 30388 | 35411 | ||||
| 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) |
Section C Notes to the accounts (cont)
Note 7 Extraordinary items
Please explain the nature of each extraordinary item occurring in the period.
----- Start of picture text -----
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extrordinary items
- -
----- End of picture text -----
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 discose details of any balances outstanding between any participating members.
| Description/name of party | Balance held atperiod end | Balance held atperiod end |
|---|---|---|
| Thisyear | Lastyear | |
| £ | £ | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| Total | - | - |
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.
Section C Notes to the accounts
Note 10 Details of certain items of expenditure
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).
| 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). |
||
|---|---|---|
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees |
This year £ |
Last year £ |
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 | |
| 0 | 0 |
Section C Notes to the accounts (cont)
Note 11 Paid employees
Please complete this note if the charity has any employees.
11.1 Staff Costs
| Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - |
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 | |
| £70,000 to £79,999 | |
| £80,000 to £89,999 | |
| £90,000 to £99,999 | |
| £100,000 to £109,999 | |
Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity
| 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 | - | - | |
| Governance | - | - | |
| Other | - | - | |
| Total | - | - |
11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
Please explain the nature of the payment
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
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 altough 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
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 |
- | ||
| - | |||
| - |
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
| At the beginning of the year Additions Revaluations Disposals Transfers * At end of the year |
Freehold land & buildings £ |
Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|---|---|---|---|---|---|
- |
- | 168,696 | 49,360 | 218,056 | |
| - | - | - | 8,343 | 8,343 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | 168,696 | 57,703 | 226,399 |
14.2 Depreciation and impairments
| *Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year 14.3 Net book value* |
SL | SL | Straight Line ("SL") or Reducing Balance ("RB") |
|||
|---|---|---|---|---|---|---|
| 10% | 20% | |||||
| - - 109,366 17,661 127,027 - - - - - - - 12,516 9,670 22,186 - - - - - - - - - - - - 121,882 27,331 149,213 - - 59,330 31,699 91,029 - - 46,814 30,372 77,186 |
||||||
| - | - | 59,330 | 31,699 | 91,029 | ||
| - | - | 46,814 | 30,372 | 77,186 |
14.4 Impairment
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
14.5 Revaluation If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been carried under the cost model.
14.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.
-
The "transfers" row is for movements between fixed asset categories.
-
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight
Section C Notes to the accounts
Note 15 Intangible assets Please complete this note if the charity has any intangible assets
15.1 Cost or valuation
| At beginning of the year Additions Disposals Revaluations Transfers * At end of the year |
Research & development £ |
Patents and trademarks £ |
Other £ |
Total £ |
|---|---|---|---|---|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - |
15.2 Amortisation and impairments
| *Basis* Rate At beginning of the 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 15.3 Net book value* |
SL or RB | SL or RB | SL or RB | SL or RB | Straight Line ("SL") or Reducing Balance ("RB") |
|---|---|---|---|---|---|
| - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|||||
| - | - | - | - | ||
| - | - | - | - |
15.4 Accounting policy
Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates 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.
(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.
(vii) 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
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
| At beginning of the year Additions Disposals Revaluations Transfers At end of the year Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of year Nat book value at the beginning of the year Net book value at the end of the year 16.3 Depreciation and impairments 16.4 Net book value* |
Heritage asset 1 £ |
Heritage asset 2 £ |
Heritage asset 3 £ |
Heritage asset 4 £ |
Total £ |
Total £ |
|---|---|---|---|---|---|---|
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Straight Line ("SL") or Reducing Balance ~~""~~ |
||||||
| ~~(RB)~~ | ||||||
| - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
||||||
| - | - | - | - | - | ||
| - | - | - | - | - |
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 recoignised on the balance sheet)
(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.
(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.
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 |
|||||
|---|---|---|---|---|---|
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - |
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 investments |
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 knowlegable 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 Investment properties Listed investments Social investments Grand total (Fair value at year end+Cost less impairment) Other investments 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 Cash or cash equivalents Investment properties Social investments Listed investments Other investments Total |
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
This year £ Last year £ Description Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ). Total This year £ Last year £ Description Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). 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 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.
Section C Notes to the accounts (cont)
Note 18 Stocks
Please complete this note if the charity holds any stock items
18.1 Please state the carrying amount of stock and work in progress analysed between activities.
| 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 | Donated goods | Work in progress |
|||
| For distribution |
For resale | For distribution |
For resale | |||
| £ | £ | £ | £ | £ | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| - | - | - | - | - |
18.2 Please specify the carrying amount of any stocks pledged as security for liabilities
Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors
Total
| This year £ |
Last year £ |
|---|---|
| - | - |
| 1,524.0 | 1,356.0 |
| 4,121.0 | 4,706.0 |
| 5,645.0 | 6,062.0 |
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
| Prepayments and accrued income Other debtors Total Trade debtors |
This year £ |
Last year £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - |
- |
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 £ |
|
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - | - | - | - | |
| - |
- | - | - | |
| - | - | - | - |
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 £ |
|---|---|---|
| - | - | |
| - | - | |
| - | - | |
| - | - |
Section C Notes to the accounts (cont)
Note 21 Provisions for liabilities and charges
Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.
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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.
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21.2 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
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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 conitions related to its pledge should be given here.
none none
Section C Notes to the accounts (cont)
Note 23 Contingent liabilities and contingent assets
23.1 Contingent liabilities
Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.
Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.
23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
----- Start of picture text -----
Description of item Estimate of financial effect
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23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement
Where it is not practical to make one or more of these disclosures, please state this fact
Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | |||
|---|---|---|---|
| Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits |
This year £ |
Last year £ |
|
| - | - | ||
| - | - | ||
| 287,885 | 266,719 | ||
| - |
- |
||
| 287,885 | 266,719 |
Section C Notes to the accounts (cont)
Note 25 Fair value of assets and liabilities
25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.
25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.
none none
Section C Notes to the accounts (cont)
Note 26 Events after the end of the reporting period
Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
Please provide details of the nature of the event
Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made
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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions |
Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | N/a | - | - | - | - | - | - |
| Total Funds | - |
- | - | - | - | - |
Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
| funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions |
Fund balances brought forward £ |
Income £ |
Expenditure £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| - | - | - | - | - | - | |||
| Other funds | N/a | N/a | - | - | - | - | - | - |
| Total Funds | - |
- | - | - | - | - |
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 |
||
| Between endowment and restricted funds |
||
| Between endowment and unrestricted funds |
||
27.4 Designated funds
Planned use Purpose of the designation Amount
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 TRUE employment with their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Name of trustee | Legal authority (eg order, governing document) |
Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value | Amounts paid or benefit value |
|---|---|---|---|---|---|---|
| This year | Last year | |||||
| Remuneration | Pension contribution |
Redundancy (including loss of office)/ex gratia |
Other | TOTAL | ||
| £ | £ | £ | £ | |||
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.
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".
| enter "False". | ||
|---|---|---|
| No trustee expenses have been incurred (True or False) | TRUE | |
| Type of expenses reimbursed | This year | Last year |
| £ | £ | |
| Travel | ||
| Subsistence | ||
| Accommodation | ||
| Other (please specify): | ||
| TOTAL |
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
There have been no related party transactions in the reporting period (True or False)
TRUE
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
Amounts written off during reporting period |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. |
||||||
For any related party, please provide details of any guarantees given or received.
Section C Notes to the accounts (cont)
Note 29 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.