Buxton Mountain Rescue Team (BMRT)
Chair's Report 2021 - 2022
Public Benefit . For nearly 58 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) No.1153507 and offers a free of charge rescue service to members of the Public that need help whilst supporting fellow emergency services also. The team is funded by the public through donations.
The rescue team has had another successful 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 for a second year running. All team members are volunteers who give up their time for free in order to help people who need rescuing often from wild and remote places and/or in challenging conditions. Add to that the external stresses of everyday life, shielding loved ones, working in key jobs all whilst wearing PPE in some pretty interesting weather and locations offered by the Peak District. Mostly this was done with a smile and BMRT’s usual ‘can do’ attitude. Operational standards remained high and during the year, team members dealt with a mixture of call outs including technical rope rescues, water team ops and dealing with many severely injured casualties. Operational membership remains healthy with adequate numbers despite us having to put a hold on recruitment due to problematic times delivering training. We have still successfully responded to all types of callout despite the additional problems associated with the Pandemic.
2021 was a busy year with 94 incidents for the team which equates to at least 9723hrs of volunteering. Less than pre-pandemic years in part due to the loss of our Search Dog capacity, extreme weather and covid itself. Our rescue service was delivered by 71 active members comprising Hill going and support members who put in an extraordinary amount of time despite the Pandemic. The effect of the Pandemic is clear on our reduced ability to train and fundraise in a normal way although it has encouraged us to work differently and significantly enhance our training and fundraising options online including the use of social media.
The Charity has complied with all known legal demands and responsibilities as appropriate for maintaining an effective and highly functioning rescue team, especially during the unprecedented demands due to the pandemic. 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. Although, due to unforeseen circumstances, we have required 2 EGM’s to enable the appropriate processes to be followed to maintain and fulfil our CIO and work within our Standard Operating Procedures. The following Trustees served during the year:
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Rick Mobbs (Chairman) – Stood down and Kerry Clarke (VC) voted in at EGM as Chair.
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Kerry Clarke (Vice Chair) – stood for Chair and Andy Humberstone was voted in at EGM as Vice Chair
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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) – Stood down and Dave Bowen was co-opted into the Secretary role in the short term by the trustees due to proximity to the AGM and a prior candidate’s unsuccessful vote.
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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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Jane Poulter (Fundraising Officer)
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Richard Doran (Media Coordinator)
Our Training team Headed up by Carina Humberstone and the relevant sub group leads have again done an excellent job (despite the pandemic) ensuring 193 exercises/training events successfully occurred compared to 116 in 2020. They covered searching, medical, crag and rope rescue, water rescue, drones and helicopter training alongside use of team equipment and team processes. We have had to continue to adapt training using more online facilities initially but are starting to increase our face to face training again both in frequency and size as things have opened up but still within appropriate PPE use. This great effort and enthusiasm from both the training group and the team in general has ensured that the rescue teams competency levels are the highest possible, ensuring that our casualties received the best possible care during their brief time with us.
The Standard of Casualty Care - Considering the extra pressures on our cas carers regarding availability of training/small groups/social distancing etc we have maintained our Mountain Rescue England and Wales (MREW) Casualty Carer qualified numbers at around 73% of our hill going members, some attaining the MREW Casualty Care certificate for the first time which is a real sign of peoples dedication to deliver high quality medical care on the hill. 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 but has enabled us to keep our members and the general public as safe as possible.
The Charity’s finances are closely governed by our treasurer Dick Warren and all the charity trustees alongside some very helpful support team members. Income for the year due to the Pandemic was amazingly similar to 2020 at £61,039 (£60,534 in 2020 but well below the £83,600 in 2019) which is an excellent performance from all those involved considering that normal fundraising was still effectively cancelled by COVID. On the expenditure side, expenses were £53,411, again similar to 2020’s at £53,628, therefore £7,628 was added to reserves which increased to £309,134. 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 including vital rescue equipment on a rotational replacement system basis and are budgeted within a rolling 10 year plan.
The Fundraising team is led by Fundraising Officer Jane Poulter. During these very challenging times the team has ensured a very slick and easy to use system for all our fundraising events. Her team consists of many of our support team who have consistently supported the maintenance and availability of collection boxes, stock levels of fantastic merchandise and equipment. Alongside this, they have developed a legacy pack and fundraising event rotas to ensure every event is fully covered, despite our main fundraising event at Chatsworth sadly being cancelled for a second time.
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 is being constantly updated with new material to keep the story of our work and our members out there. This was a very successful positive outcome further developed to help with online fundraising in response to the Pandemic and now has nearly 2000 subscribers, with 118,247 views and onwards. The Social Media team has played a massively important part in developing and maintaining our public profile, constantly beavering away in the background to ensure that our profile remains at such a high quality level. 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. As part of our work, we have worked with and appeared on multiple national TV programmes and channels. This is all evidence of the hard work and media presence we have developed over the years.
April 2021 saw the 12 month delayed BMRT Live finally ‘go live’. A huge media delivery which saw our Dove Holes Base effectively turned into an outdoor set, an indoor studio, and a production room upstairs in the garage. It was widely viewed across various media outlets and was just amazing, and was a real testament to what this team, with support from Salford University students past and present could deliver alongside BMRT team members who offered their professional skills, time and vision to enable it to happen.
The Logistics group headed up by Matt Simmon who is responsible for all the rescue team’s approximately 3115 items of operational and training equipment, as well as the upkeep of the wider estate including 2 bases, 4 vehicles and 2 trailers. Matt has also led on 2 major projects regarding the functionality and composition of our vehicle fleet, alongside a team hill-member clothing review. Logistics is one of the biggest departments in the team and Matt and his sub group closely supported by Neil Stephenson and Neil Waterhouse have had an excellent year maintaining, checking and servicing all of our equipment.
Our Drone Team has continued to develop and increase its capability during 2021 following a review led initially by Rob Stordy, myself and Drone Pilot Mel Royle. 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 and thanks to Rob, Mel and the drone team, we are developing an excellent working relationship with all surrounding land owners also. Our drone capability has literally moved onwards and upwards including Rob and the drone team recently leading on a forward thinking Drone Event involving multiple agencies including the private sector, to share knowledge and show our teams Drone capabilities. We now amazingly have 6 pilots including 4 new pilots who recently qualified with their fellow pilots support after a very arduous and challenging theory and practical training period and exams including the ongoing commitment of many flying hours to maintain their skill level and licence.
Information Technology (IT) is playing an increasingly important part of rescue team management and operations. The team has continued to develop the use of the D4H personnel and rescue team management software and 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 ensuring the ongoing functionality of this important system for the team. Our use of mapping software Sarman has also been further developed in part by our team Leader Neil Carruthers and the IT team along with the expansion of the digital radio network to allow improved communications, therefore increasing coverage and team and public safety. 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 which allows us to ensure we as trustees are optimising our cash funds use appropriately.
The Support Team has continued to develop well under the overall lead of Jane Poulter and other relevant Sub Groups enabling support team members to get more involved in the admin, maintenance and fundraising of the team. Support team members have also begun to take on some of the post call-out admin/maintenance commitment, normally done by hill-going team members which has successfully allowed time to be be freed up for the hill team to concentrate on core activities such as call-outs and training.
Going forward into 2022 the team faces some challenges .
During the start of 2022 we acknowledged but are yet to celebrate 2 team members who have given over 40 years to BMRT. However, we have also so sadly lost 3 past and present team members due to ill health. We have also not yet had chance to properly celebrate the lives and commitment of former team members who passed during the early months of the pandemic, which we are planning to as soon as is practicable. This definitely has focused all our minds on what is
important, especially remembering to be forgiving and kind with one another as we never know what is around the next corner or what struggles someone else is dealing with behind the scenes.
The Pandemic is not over and continues to be a challenge in many ways. There is ongoing demand for our rescue service and the burden of administering the team is also increasing with more regulations and compliance requirements, training, qualifications and increasing costs. The time our volunteers can give is limited and family and work commitments must ALWAYS come first.
On behalf of the Trustees and myself I would like 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. Lastly, I would like to say a massive thank you to those who have served as a BMRT Trustee over the years, not only to those who like me are standing down due to multiple other commitments, but to those who are standing for a vote at the AGM and to those who are considering standing in the future.
Thank you
Kerry Clarke Chair of Buxton Mountain Rescue Team
Buxton Mountain Rescue Team Charity No 1153507 (if any) Annual accounts for the period Period start date 01 Jan 2021 To Period end date [31 Dec 2021]
Section A Statement of financial activities
| Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 47,133 6,288 - 53,421 45,292 Charitable activities S02 - - - - - Other trading activities S03 6,918 - - 6,918 15,242 Investments S04 699 - - 699 - Separate material item of income S05 - - - - - Other S06 - - - 4,515 Total S07 54,750 6,288 - 61,038 65,049 Resources expended (Note 6) Expenditure on: Raising funds S08 714 - - 714 1,222 Charitable activities S09 29,898 7,952 - 37,850 38,731 Separate material item of expense S10 - - - - - Other S11 1,225 - - 1,225 3,930 Total S12 31,837 7,952 - 39,789 43,883 S13 22,913 - 1,664 - 21,249 21,166 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 22,913 - 1,664 - 21,249 21,166 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - Net movement in funds S20 22,913 - 1,664 - 21,249 21,166 Reconciliation of funds: Total funds brought forward S21 276,785 11,100 - 287,885 266,719 Total funds carried forward S22 299,698 9,436 - 309,134 287,885 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 47,133 6,288 - 53,421 45,292 Charitable activities S02 - - - - - Other trading activities S03 6,918 - - 6,918 15,242 Investments S04 699 - - 699 - Separate material item of income S05 - - - - - Other S06 - - - 4,515 Total S07 54,750 6,288 - 61,038 65,049 Resources expended (Note 6) Expenditure on: Raising funds S08 714 - - 714 1,222 Charitable activities S09 29,898 7,952 - 37,850 38,731 Separate material item of expense S10 - - - - - Other S11 1,225 - - 1,225 3,930 Total S12 31,837 7,952 - 39,789 43,883 S13 22,913 - 1,664 - 21,249 21,166 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 22,913 - 1,664 - 21,249 21,166 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - Net movement in funds S20 22,913 - 1,664 - 21,249 21,166 Reconciliation of funds: Total funds brought forward S21 276,785 11,100 - 287,885 266,719 Total funds carried forward S22 299,698 9,436 - 309,134 287,885 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 47,133 6,288 - 53,421 45,292 Charitable activities S02 - - - - - Other trading activities S03 6,918 - - 6,918 15,242 Investments S04 699 - - 699 - Separate material item of income S05 - - - - - Other S06 - - - 4,515 Total S07 54,750 6,288 - 61,038 65,049 Resources expended (Note 6) Expenditure on: Raising funds S08 714 - - 714 1,222 Charitable activities S09 29,898 7,952 - 37,850 38,731 Separate material item of expense S10 - - - - - Other S11 1,225 - - 1,225 3,930 Total S12 31,837 7,952 - 39,789 43,883 S13 22,913 - 1,664 - 21,249 21,166 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 22,913 - 1,664 - 21,249 21,166 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - Net movement in funds S20 22,913 - 1,664 - 21,249 21,166 Reconciliation of funds: Total funds brought forward S21 276,785 11,100 - 287,885 266,719 Total funds carried forward S22 299,698 9,436 - 309,134 287,885 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 47,133 6,288 - 53,421 45,292 Charitable activities S02 - - - - - Other trading activities S03 6,918 - - 6,918 15,242 Investments S04 699 - - 699 - Separate material item of income S05 - - - - - Other S06 - - - 4,515 Total S07 54,750 6,288 - 61,038 65,049 Resources expended (Note 6) Expenditure on: Raising funds S08 714 - - 714 1,222 Charitable activities S09 29,898 7,952 - 37,850 38,731 Separate material item of expense S10 - - - - - Other S11 1,225 - - 1,225 3,930 Total S12 31,837 7,952 - 39,789 43,883 S13 22,913 - 1,664 - 21,249 21,166 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 22,913 - 1,664 - 21,249 21,166 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - Net movement in funds S20 22,913 - 1,664 - 21,249 21,166 Reconciliation of funds: Total funds brought forward S21 276,785 11,100 - 287,885 266,719 Total funds carried forward S22 299,698 9,436 - 309,134 287,885 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 47,133 6,288 - 53,421 45,292 Charitable activities S02 - - - - - Other trading activities S03 6,918 - - 6,918 15,242 Investments S04 699 - - 699 - Separate material item of income S05 - - - - - Other S06 - - - 4,515 Total S07 54,750 6,288 - 61,038 65,049 Resources expended (Note 6) Expenditure on: Raising funds S08 714 - - 714 1,222 Charitable activities S09 29,898 7,952 - 37,850 38,731 Separate material item of expense S10 - - - - - Other S11 1,225 - - 1,225 3,930 Total S12 31,837 7,952 - 39,789 43,883 S13 22,913 - 1,664 - 21,249 21,166 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 22,913 - 1,664 - 21,249 21,166 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - Net movement in funds S20 22,913 - 1,664 - 21,249 21,166 Reconciliation of funds: Total funds brought forward S21 276,785 11,100 - 287,885 266,719 Total funds carried forward S22 299,698 9,436 - 309,134 287,885 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
Guidance Notes Total funds £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Income and endowments from: Donations and legacies S01 47,133 6,288 - 53,421 45,292 Charitable activities S02 - - - - - Other trading activities S03 6,918 - - 6,918 15,242 Investments S04 699 - - 699 - Separate material item of income S05 - - - - - Other S06 - - - 4,515 Total S07 54,750 6,288 - 61,038 65,049 Resources expended (Note 6) Expenditure on: Raising funds S08 714 - - 714 1,222 Charitable activities S09 29,898 7,952 - 37,850 38,731 Separate material item of expense S10 - - - - - Other S11 1,225 - - 1,225 3,930 Total S12 31,837 7,952 - 39,789 43,883 S13 22,913 - 1,664 - 21,249 21,166 Net gains/(losses) on investments S14 - - - - - Net income/(expenditure) S15 22,913 - 1,664 - 21,249 21,166 Extraordinary items S16 - - - - - Transfers between funds S17 - - - - - Gains and losses on revaluation of fxed assets for the charity’s own use S18 - - - - - Other gains/(losses) S19 - - - - - Net movement in funds S20 22,913 - 1,664 - 21,249 21,166 Reconciliation of funds: Total funds brought forward S21 276,785 11,100 - 287,885 266,719 Total funds carried forward S22 299,698 9,436 - 309,134 287,885 Recommended categories by activity Unrestricted funds Restricted income funds Endowment funds Prior year funds Net income/(expenditure) before investment gains/(losses) Other recognised gains/(losses): |
|---|---|---|---|---|---|
| - | - | - | - | - | |
| - | - | - | - | - | |
| 22,913 | - 1,664 | - | 21,249 | 21,166 | |
| 276,785 | 11,100 | - | 287,885 | 266,719 | |
| 299,698 | 9,436 | - | 309,134 287,885 |
Section B Balance sheet
| Guidance Notes £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 62,339 - - 62,339 77,186 Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - Total fxed assets B05 62,339 - - 62,339 77,186 Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 6,871 - - 6,871 5,645 Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 299,698 9,436 - 309,134 287,885 Total current assets B10 306,569 9,436 - 316,005 293,530 B11 - - - Net current assets/(liabilities) B12 306,569 9,436 - 316,005 293,530 Total assets less current liabilities B13 368,908 9,436-378,344 370,716 B14 - - - - - Provisions for liabilities B15 - - - - - Total net assets or liabilities B16 368,908 9,436 - 378,344 370,716 Funds of the Charity Endowment funds (Note 27) B17 - - - - - B18 - 9,436 - 9,436 11,100 Unrestricted funds B19 368,908 - - 368,908 359,616 Revaluation reserve B20 - - - - Total funds B21 368,908 9,436 - 378,344 370,716 Signature Print Name Unrestricted funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees Date of approval dd/mm/yyyy |
Guidance Notes £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 62,339 - - 62,339 77,186 Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - Total fxed assets B05 62,339 - - 62,339 77,186 Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 6,871 - - 6,871 5,645 Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 299,698 9,436 - 309,134 287,885 Total current assets B10 306,569 9,436 - 316,005 293,530 B11 - - - Net current assets/(liabilities) B12 306,569 9,436 - 316,005 293,530 Total assets less current liabilities B13 368,908 9,436-378,344 370,716 B14 - - - - - Provisions for liabilities B15 - - - - - Total net assets or liabilities B16 368,908 9,436 - 378,344 370,716 Funds of the Charity Endowment funds (Note 27) B17 - - - - - B18 - 9,436 - 9,436 11,100 Unrestricted funds B19 368,908 - - 368,908 359,616 Revaluation reserve B20 - - - - Total funds B21 368,908 9,436 - 378,344 370,716 Signature Print Name Unrestricted funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees Date of approval dd/mm/yyyy |
Guidance Notes £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 62,339 - - 62,339 77,186 Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - Total fxed assets B05 62,339 - - 62,339 77,186 Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 6,871 - - 6,871 5,645 Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 299,698 9,436 - 309,134 287,885 Total current assets B10 306,569 9,436 - 316,005 293,530 B11 - - - Net current assets/(liabilities) B12 306,569 9,436 - 316,005 293,530 Total assets less current liabilities B13 368,908 9,436-378,344 370,716 B14 - - - - - Provisions for liabilities B15 - - - - - Total net assets or liabilities B16 368,908 9,436 - 378,344 370,716 Funds of the Charity Endowment funds (Note 27) B17 - - - - - B18 - 9,436 - 9,436 11,100 Unrestricted funds B19 368,908 - - 368,908 359,616 Revaluation reserve B20 - - - - Total funds B21 368,908 9,436 - 378,344 370,716 Signature Print Name Unrestricted funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees Date of approval dd/mm/yyyy |
Guidance Notes £ £ £ £ £ Fixed assets F01 F02 F03 F04 F05 Intangible assets (Note 15) B01 - - - - - Tangible assets (Note 14) B02 62,339 - - 62,339 77,186 Heritage assets (Note 16) B03 - - - - - Investments (Note 17) B04 - - - - - Total fxed assets B05 62,339 - - 62,339 77,186 Current assets Stocks (Note 18) B06 - - - - - Debtors (Note 19) B07 6,871 - - 6,871 5,645 Investments (Note 17.4) B08 - - - - - Cash at bank and in hand (Note 24) B09 299,698 9,436 - 309,134 287,885 Total current assets B10 306,569 9,436 - 316,005 293,530 B11 - - - Net current assets/(liabilities) B12 306,569 9,436 - 316,005 293,530 Total assets less current liabilities B13 368,908 9,436-378,344 370,716 B14 - - - - - Provisions for liabilities B15 - - - - - Total net assets or liabilities B16 368,908 9,436 - 378,344 370,716 Funds of the Charity Endowment funds (Note 27) B17 - - - - - B18 - 9,436 - 9,436 11,100 Unrestricted funds B19 368,908 - - 368,908 359,616 Revaluation reserve B20 - - - - Total funds B21 368,908 9,436 - 378,344 370,716 Signature Print Name Unrestricted funds Restricted income funds Endowment funds Total this year Total last year Creditors: amounts falling due within one year (Note 20) Creditors: amounts falling due after one year (Note 20) Restricted income funds (Note 27) Signed by one or two trustees on behalf of all the trustees Date of approval dd/mm/yyyy |
|---|---|---|---|
| Signature | Print Name | Date of approval dd/mm/yyyy |
|
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
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• and with* ü 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* ü 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.*
ü
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going concern;
Not applicable
Disclosure of any uncertainties that make the going concern assumption doubtful;
Not applicable
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
Not applicable
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 ü * -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).
Yes ü * -Tick as appropriate No
Please disclose:
(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.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes ü * -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.
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 period£ 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 These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü Ofsetting Yes No N/a ü Grants and donations Yes No N/a ü Yes No N/a ü Legacies Yes No N/a ü Government grants The charity has received government grants in the reporting period Yes No N/a ü Yes No N/a ü Yes No N/a ü Donated goods Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü Volunteer help Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü · 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 sufcient reliability. There has been no ofsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants 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. The cost of any stock of goods donated for distribution to benefciaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fxed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 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. 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 value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. |
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü Ofsetting Yes No N/a ü Grants and donations Yes No N/a ü Yes No N/a ü Legacies Yes No N/a ü Government grants The charity has received government grants in the reporting period Yes No N/a ü Yes No N/a ü Yes No N/a ü Donated goods Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü Volunteer help Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü · 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 sufcient reliability. There has been no ofsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants 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. The cost of any stock of goods donated for distribution to benefciaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fxed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 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. 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 value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. |
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü Ofsetting Yes No N/a ü Grants and donations Yes No N/a ü Yes No N/a ü Legacies Yes No N/a ü Government grants The charity has received government grants in the reporting period Yes No N/a ü Yes No N/a ü Yes No N/a ü Donated goods Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü Volunteer help Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü · 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 sufcient reliability. There has been no ofsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants 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. The cost of any stock of goods donated for distribution to benefciaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fxed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 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. 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 value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. |
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü Ofsetting Yes No N/a ü Grants and donations Yes No N/a ü Yes No N/a ü Legacies Yes No N/a ü Government grants The charity has received government grants in the reporting period Yes No N/a ü Yes No N/a ü Yes No N/a ü Donated goods Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü Volunteer help Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü · 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 sufcient reliability. There has been no ofsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). 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 sufcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 specifed otherwise. Contractual income and performance related grants 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. The cost of any stock of goods donated for distribution to benefciaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fxed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 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. 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 value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 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 benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. |
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2.3 EXPENDITURE AND LIABILITIES
| Liability recognition Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü Creditors Yes No N/a ü Provisions for liabilities Yes No N/a ü Yes No N/a ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least ü They are valued at cost. Yes No N/a ü The depreciation rates and methods used are disclosed in note 9.2. Intangible fxed assets Yes No N/a ü They are valued at cost. Yes No N/a ü Heritage assets Yes No N/a ü Yes No N/a They are valued at cost. ü Investments Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Debtors Yes No N/a ü Yes No N/a ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü 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. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specifed service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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. 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 progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. |
Liability recognition Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü Creditors Yes No N/a ü Provisions for liabilities Yes No N/a ü Yes No N/a ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least ü They are valued at cost. Yes No N/a ü The depreciation rates and methods used are disclosed in note 9.2. Intangible fxed assets Yes No N/a ü They are valued at cost. Yes No N/a ü Heritage assets Yes No N/a ü Yes No N/a They are valued at cost. ü Investments Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Debtors Yes No N/a ü Yes No N/a ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü 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. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specifed service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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. 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 progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. |
Liability recognition Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü Creditors Yes No N/a ü Provisions for liabilities Yes No N/a ü Yes No N/a ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least ü They are valued at cost. Yes No N/a ü The depreciation rates and methods used are disclosed in note 9.2. Intangible fxed assets Yes No N/a ü They are valued at cost. Yes No N/a ü Heritage assets Yes No N/a ü Yes No N/a They are valued at cost. ü Investments Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Debtors Yes No N/a ü Yes No N/a ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü 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. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specifed service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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. 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 progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. |
Liability recognition Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Redundancy cost The charity made no redundancy payments during the reporting period. Yes No N/a ü Deferred income No material item of deferred income has been included in the accounts. Yes No N/a ü Creditors Yes No N/a ü Provisions for liabilities Yes No N/a ü Yes No N/a ü 2.4 ASSETS These are capitalised if they can be used for more than one year, and cost at least ü They are valued at cost. Yes No N/a ü The depreciation rates and methods used are disclosed in note 9.2. Intangible fxed assets Yes No N/a ü They are valued at cost. Yes No N/a ü Heritage assets Yes No N/a ü Yes No N/a They are valued at cost. ü Investments Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a ü Debtors Yes No N/a ü Yes No N/a ü Yes No N/a They are valued at fair value except where they qualify as basic fnancial instruments. ü 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. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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 foor areas, or per capita, staf costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specifed service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fxed assets for use by charity The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, 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. 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 progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. |
|---|---|---|---|
| ü |
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Section C Notes to the accounts (cont)
Note 3 Analysis of income
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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 29,797 6,288 - 36,085 32,437
and legacies: Gift Aid 4,771 - - 4,771 8,060
Legacies 5,000 - - 5,000 -
General grants provided by government/other
charities 5,188 - - 5,188 4,500
Membership subscriptions and sponsorships
which are in substance donations
2,377 - - 2,377 2,245
Donated goods, facilities and services - - - - -
Other - - - -
Total 47,133 6,288 - 53,421 47,242
Charitable Fundraising
activities: 6,918 - - 6,918 13,292
- - - - -
- - - - -
Other - - - - -
Total 6,918 - - 6,918 13,292
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 699 - - 699 -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 699 - - 699 -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: 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
Total - - - - 4,515
TOTAL INCOME 54,750 6,288 - 61,038 65,049
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Other information:
All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
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
| This year | Last year | |
|---|---|---|
| Government grant 1 Government grant 2 Government grant 3 Other |
Description £ - - - - Total - |
£ - - - - - |
| Please provide details of any unfulflled conditions and other contingencies attaching to grants that have been recognised in income. |
||
| Please give details of other forms of government assistance from which the charity has directly benefted. |
Section C Notes to the accounts (cont)
Note 5 Donated goods, facilities and services
| This year | Last year | |
|---|---|---|
| £ | £ | |
| Seconded staf | - | - |
| Use of property | - | - |
| Other | - | - |
| Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Please provide details of any unfulflled 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
| Analysis Total funds Prior year £ £ Expenditure on raising funds: Incurred seeking donations 714 - - 714 1,222 Incurred seeking legacies - - - - - Incurred seeking grants - - - - - - - - - - Staging fundraising events - - - - - Fudraising agents - - - - - Operating charity shops - - - - - - - - - - - - - - - - - - - - Database development costs - - - - - Other trading activities - - - - - Investment management costs: - - - - - Portfolio management costs - - - - - Cost of obtaining investment advice - - - - - Investment administration costs - - - - - Intellectual property licencing costs - - - - - - - - - - - - - - - Total expenditure on raising funds 714 - - 714 1,222 23,738 7,952 - 31,690 30,388 - - - - - - - - - - - - - - - 23,738 7,952 - 31,690 30,388 Capital projects 6,160 - - 6,160 8,343 - - - - - - - - - - - - - - - Total 6,160 - - 6,160 8,343 Other VAT reclaimable - - - 3,930 - - - - - - - - - - - - - - - - - - - - Total other expenditure - - - - 3,930 TOTAL EXPENDITURE 30,612 7,952 - 38,564 43,883 Unrestricted funds Restricted income funds Endowment funds Operating membership schemes and social lotteries 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 Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities Separate material item of expense |
Analysis Total funds Prior year £ £ Expenditure on raising funds: Incurred seeking donations 714 - - 714 1,222 Incurred seeking legacies - - - - - Incurred seeking grants - - - - - - - - - - Staging fundraising events - - - - - Fudraising agents - - - - - Operating charity shops - - - - - - - - - - - - - - - - - - - - Database development costs - - - - - Other trading activities - - - - - Investment management costs: - - - - - Portfolio management costs - - - - - Cost of obtaining investment advice - - - - - Investment administration costs - - - - - Intellectual property licencing costs - - - - - - - - - - - - - - - Total expenditure on raising funds 714 - - 714 1,222 23,738 7,952 - 31,690 30,388 - - - - - - - - - - - - - - - 23,738 7,952 - 31,690 30,388 Capital projects 6,160 - - 6,160 8,343 - - - - - - - - - - - - - - - Total 6,160 - - 6,160 8,343 Other VAT reclaimable - - - 3,930 - - - - - - - - - - - - - - - - - - - - Total other expenditure - - - - 3,930 TOTAL EXPENDITURE 30,612 7,952 - 38,564 43,883 Unrestricted funds Restricted income funds Endowment funds Operating membership schemes and social lotteries 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 Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities Separate material item of expense |
Analysis Total funds Prior year £ £ Expenditure on raising funds: Incurred seeking donations 714 - - 714 1,222 Incurred seeking legacies - - - - - Incurred seeking grants - - - - - - - - - - Staging fundraising events - - - - - Fudraising agents - - - - - Operating charity shops - - - - - - - - - - - - - - - - - - - - Database development costs - - - - - Other trading activities - - - - - Investment management costs: - - - - - Portfolio management costs - - - - - Cost of obtaining investment advice - - - - - Investment administration costs - - - - - Intellectual property licencing costs - - - - - - - - - - - - - - - Total expenditure on raising funds 714 - - 714 1,222 23,738 7,952 - 31,690 30,388 - - - - - - - - - - - - - - - 23,738 7,952 - 31,690 30,388 Capital projects 6,160 - - 6,160 8,343 - - - - - - - - - - - - - - - Total 6,160 - - 6,160 8,343 Other VAT reclaimable - - - 3,930 - - - - - - - - - - - - - - - - - - - - Total other expenditure - - - - 3,930 TOTAL EXPENDITURE 30,612 7,952 - 38,564 43,883 Unrestricted funds Restricted income funds Endowment funds Operating membership schemes and social lotteries 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 Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities Separate material item of expense |
Analysis Total funds Prior year £ £ Expenditure on raising funds: Incurred seeking donations 714 - - 714 1,222 Incurred seeking legacies - - - - - Incurred seeking grants - - - - - - - - - - Staging fundraising events - - - - - Fudraising agents - - - - - Operating charity shops - - - - - - - - - - - - - - - - - - - - Database development costs - - - - - Other trading activities - - - - - Investment management costs: - - - - - Portfolio management costs - - - - - Cost of obtaining investment advice - - - - - Investment administration costs - - - - - Intellectual property licencing costs - - - - - - - - - - - - - - - Total expenditure on raising funds 714 - - 714 1,222 23,738 7,952 - 31,690 30,388 - - - - - - - - - - - - - - - 23,738 7,952 - 31,690 30,388 Capital projects 6,160 - - 6,160 8,343 - - - - - - - - - - - - - - - Total 6,160 - - 6,160 8,343 Other VAT reclaimable - - - 3,930 - - - - - - - - - - - - - - - - - - - - Total other expenditure - - - - 3,930 TOTAL EXPENDITURE 30,612 7,952 - 38,564 43,883 Unrestricted funds Restricted income funds Endowment funds Operating membership schemes and social lotteries 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 Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities Separate material item of expense |
Analysis Total funds Prior year £ £ Expenditure on raising funds: Incurred seeking donations 714 - - 714 1,222 Incurred seeking legacies - - - - - Incurred seeking grants - - - - - - - - - - Staging fundraising events - - - - - Fudraising agents - - - - - Operating charity shops - - - - - - - - - - - - - - - - - - - - Database development costs - - - - - Other trading activities - - - - - Investment management costs: - - - - - Portfolio management costs - - - - - Cost of obtaining investment advice - - - - - Investment administration costs - - - - - Intellectual property licencing costs - - - - - - - - - - - - - - - Total expenditure on raising funds 714 - - 714 1,222 23,738 7,952 - 31,690 30,388 - - - - - - - - - - - - - - - 23,738 7,952 - 31,690 30,388 Capital projects 6,160 - - 6,160 8,343 - - - - - - - - - - - - - - - Total 6,160 - - 6,160 8,343 Other VAT reclaimable - - - 3,930 - - - - - - - - - - - - - - - - - - - - Total other expenditure - - - - 3,930 TOTAL EXPENDITURE 30,612 7,952 - 38,564 43,883 Unrestricted funds Restricted income funds Endowment funds Operating membership schemes and social lotteries 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 Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities Separate material item of expense |
Analysis Total funds Prior year £ £ Expenditure on raising funds: Incurred seeking donations 714 - - 714 1,222 Incurred seeking legacies - - - - - Incurred seeking grants - - - - - - - - - - Staging fundraising events - - - - - Fudraising agents - - - - - Operating charity shops - - - - - - - - - - - - - - - - - - - - Database development costs - - - - - Other trading activities - - - - - Investment management costs: - - - - - Portfolio management costs - - - - - Cost of obtaining investment advice - - - - - Investment administration costs - - - - - Intellectual property licencing costs - - - - - - - - - - - - - - - Total expenditure on raising funds 714 - - 714 1,222 23,738 7,952 - 31,690 30,388 - - - - - - - - - - - - - - - 23,738 7,952 - 31,690 30,388 Capital projects 6,160 - - 6,160 8,343 - - - - - - - - - - - - - - - Total 6,160 - - 6,160 8,343 Other VAT reclaimable - - - 3,930 - - - - - - - - - - - - - - - - - - - - Total other expenditure - - - - 3,930 TOTAL EXPENDITURE 30,612 7,952 - 38,564 43,883 Unrestricted funds Restricted income funds Endowment funds Operating membership schemes and social lotteries 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 Rent collection, property repairs and maintenance charges Expenditure on charitable activities Total expenditure on charitable activities Separate material item of expense |
|---|---|---|---|---|---|
| 30,612 | 7,952 | - | 38,564 | 43,883 |
Other information:
Analysis of expenditure on charitable activities
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Grant
funding Support Total this Total prior
Activity or programme Activities undertaken directly of Costs year year
activities
£ £ £ £ £
Administration 342 281
Assets not capitalised 1991
Bank charges 410
Communication Consumables 2652 3148
Domestic Consumables 7410 11889
Drone Running costs 3959 1119
First Aid 1525 1474
Goods for resale 1269 2025
IT Costs 1334 828
Logistics 1439 2734
Media 702
Operations 553 164
Sarda Dogs 0 0
Training 396 306
Vehicle Running Costs 7708 6420
Crag & Water Safety equipment
PPE
Depreciation
Insurance prepayment
Fixed assets purchased
Other
Assets not capitalised
Total 31690 30388
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)
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Section C Notes to the accounts (c
Note 7 Extraordinary items
Please explain the nature of each extraordinary item occurring in the period.
| Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extrordinary items - - |
Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extrordinary items - - |
Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extrordinary items - - |
Description This year Last year £ £ Extraordinary item 1 - - Extraordinary item 2 - - - - Extraordinary item 3 - - Extraordinary item 4 - - Total extrordinary items - - |
|---|---|---|---|
| - | - | ||
| - | |||
| - | - | ||
| - | - | ||
| - | - |
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.
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Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
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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.
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Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
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Section C Notes to the accounts
Note 9 Support Costs
Please complete this note if the charity has analysed its expenses using activity categories and has support costs.
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Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
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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). |
||
|---|---|---|
| Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: fnancial advice, consultancy, accountancy services) paid to the independent examiner |
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 Pension costs (defned contribution scheme) Other employee benefts Total staf costs |
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
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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
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| 11.2 Average head count in the year The parts of the charity in which the employees work |
This year Number |
Last year Number |
|
|---|---|---|---|
| Fundraising | - | - | |
| Charitable Activities | - | - | |
| 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 multiemployer 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)
----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - [ - ]
Total - - - -
----- End of picture text -----
Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.2 Grants made to institutions
----- Start of picture text -----
Please provide
My charity has made grants to particular institutions that are material Yes details of charity's
in the context of its grantmaking. Details of the institution supported, URL.
purpose of the grant and total paid to each institution is available on
Provide details
the charity's web site. No
below
Total amount of
Names of institution Purpose
grants paid £
-
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period -
Other unanalysed grants -
TOTAL GRANTS PAID -
----- End of picture text -----
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
| £ - Freehold land & buildings At the beginning of the |
£ - Freehold land & buildings At the beginning of the |
£ - Freehold land & buildings At the beginning of the |
£ - Other land & buildings |
£ 168,696 Plant, machinery and motor vehicles |
Total £ £ 57,703 226,399 Fixtures, fttings and equipment |
|---|---|---|---|---|---|
| year | |||||
| Additions | - | - | - | 6,160 6,160 | |
| Revaluations | - | - | - | - - | |
| Disposals | - | - | - | - - | |
| Transfers * | - | - | - | - - | |
| At end of the | year |
- | - | 168,696 | 63,863 232,559 |
| 14.2 Depreciation and impairments | |||||
| At beginning | *Basis* Rate of the |
- | - | SL 10% 121,882 |
SL 20% 27,331 149,213 Straight Line ("SL") or Reducing Balance ("RB") |
| year | |||||
| Disposals | - | - | - | - - | |
| Depreciation | - | - | 10,212 | 10,796 21,008 | |
| Impairment | - | - | - | - - | |
| Transfers* | - | - | - | - - | |
| At end of the | year |
- | - | 132,094 | 38,127 170,221 |
| 14.3 Net book value | |||||
Net book value at the |
- | - | 46,814 | 30,372 77,186 | |
| beginning of | the year | ||||
Net book value at the |
- | - | 36,602 | 25,736 62,338 | |
| end of the year | |||||
| 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
| £ - Research & development At beginning of the |
£ - Research & development At beginning of the |
£ - Patents and trademarks |
Other Total £ £ - - |
|---|---|---|---|
| year | |||
| Additions |
- | - | - - |
| Disposals |
- | - | - - |
| Revaluations |
- | - | - - |
| Transfers * |
- | - | - - |
| At end of the year |
- | - | - - |
| 15.2 Amortisation and impairments | |||
| *Basis* SL or RB Rate At beginning of the |
- | SL or RB - |
SL or RB SL or RB - - Straight Line ("SL") or Reducing Balance ("RB") |
| year | |||
| Disposals |
- | - | - - |
| Amortisation |
- | - | - - |
| Impairment |
- | - | - - |
| Transfers* |
- | - | - - |
| At end of year |
- | - | - - |
| 15.3 Net book value | |||
Nat book value at the |
- | - | - - |
| beginning of the year | |||
Net book value at the |
- | - | - - |
| end of the year |
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 deduction
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 | £ Heritage 1 |
Total £ £ £ £ - - - - - asset Heritage asset 2 Heritage asset 3 Heritage asset 4 |
|---|---|---|
| Additions | - - - - - | |
| Disposals | - - - - - | |
| Revaluations | - - - - - | |
| Transfers * | - - - - - | |
| At end of the year | - - - - - | |
| 16.3 Depreciation and impairments | ||
| At beginning of the year | *Basis* Rate |
- - - - - Straight Line ("SL") or Reducing Balance ("RB") |
| Disposals | - - - - - | |
| Depreciation | - - - - - | |
| Impairment | - - - - - | |
| Transfers* | - - - - - | |
| At end of year | - - - - - | |
| 16.4 Net book value | ||
Nat book value at the beginning of the |
- - - - - | |
| year | ||
| Net book value at the end of | the year |
- - - - - |
| 16.5 Impairment |
Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
16.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable qualifications of independent valuer
the methods applied and significant assumptions
any significant limitations on the valuation
16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation
| Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period Carrying amount at the beginning of the 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
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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 - - - - -
----- End of picture text -----
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)
| Less: impairments Add: Reversal of impairments Carrying (fair) value at end of year Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation |
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 Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments |
|||
|---|---|---|---|
| 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.
| This year Last year £ £ - - Cash or cash equivalents - - Listed investments - - Investment properties - - Social investments - - - - Total Analysis of current asset investments Other investments |
This year | Last year |
|---|---|---|
| £ | £ | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - |
17.5 Guarantees
Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims
17.6 Concessionary loans
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.
| 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 |
This year £ |
Last year £ |
| - | - | |
| 2,179.0 | 1,524.0 | |
| 4,692.0 | 4,121.0 | |
| 6,871.0 | 5,645.0 |
Total
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)
| Trade debtors Prepayments and accrued income Other debtors Total |
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
| 20.1 Analysis of creditors | ||||
|---|---|---|---|---|
| Accruals for grants payable Bank loans and overdrafts Trade creditors Accruals and deferred income Taxation and social security Other creditors Total Payments received on account for contracts or performance-related grants |
Amounts falling due within one year |
Amounts falling due after more than one year |
||
| 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.
21.1 Please provide:
- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;
- an indication of the uncertainties about the amount or timing of those outflows; and
- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.
21.2 Movements in recognised provisions and funding commitment during the period
| 21.2 Movements in recognised provisions and funding commitment during the | period | |
|---|---|---|
| Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period |
This year £ |
Last year £ |
| - | - | |
| - | - | |
| - | - | |
| - | - | |
| - | - |
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).
21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.
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.
none
none
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.
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 describe any security provided in connection to the liability.
Estimate of financial effect
23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
Description of item Estimate of financial effect
23.4 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 (con
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | ||
|---|---|---|
| Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total |
This year £ |
Last year £ |
| - | - | |
| - | - | |
| 309,134 | 287,885 | |
| - | - | |
| 309,134 | 287,885 |
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.
none
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
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
----- Start of picture text -----
Fund Fund
Type PE, EE R or UR * Purpose and Restrictions balances brought Gains and balances carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
----- End of picture text -----
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
----- Start of picture text -----
Fund Fund
Type PE, EE R or UR * Purpose and Restrictions balances brought Gains and balances carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.3 Transfers between funds
----- Start of picture text -----
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
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27.4 Designated funds
Planned use Purpose of the designation Amount
Section C Notes to the accounts (cont)
1
Note 28 Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.
28.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
----- End of picture text -----
Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
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".
----- Start of picture text -----
No trustee expenses have been incurred (True or False) 1
This year Last year
Type of expenses reimbursed
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
Please provide the number of trustees reimbursed for
expenses or who had expenses paid by the charity
----- End of picture text -----
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.
----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) 1
Amounts
Name of the trustee Relationship Description of the Amount Balance at Provision for bad written off during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
----- End of picture text -----
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.
CHARITY COMMISSION Independent examinerfs report on the accounts Section A Indepeiident Examiner's Report Report lo th• vu•t•••l mb•r• ol On accounts forth• >ar lff wyl I report lo Ihe tr1 on nry examinakn of tho a¢ctyJnts ol the ab¢w• R•spM•lbllill• b••l¥ ol r•port lty for y••r •rthd I I i¥ A• the th•rty'• trus16. ytyj •r• regpon8lbl• for th• pr•pw•fjon ol the a¢¢¢xffits n xC0rdC• th• r•wtr•m•nts of lh• Chw#l•$ Act 2011 I r•port kn r••p•¢t ol my •th4110n ol th• Tnf• aciwts Ced ¢ f 8èdion 145 ol the 2011 Acl and In ¢•rrykng out my examlnatton. I have foMod the applirAbb• lJr•¢ttoM l¥•n by th• Clwtty Cornr••k und•r 8•¢lon 145(Sllb} ol th• Art. Ind•p•nd• •xamlrnf• •lat•m•nt lft•ttto bl• lifjl• I have comF4¢lod nry eM•min•llon. I confrm th•1 no materfal mattffiB h•v• ¢ome to my 4tt•nbon In conn•cllon ilh th• •x•mln•llon {oth•r Ihan Ihal dsdomd below.) gl¥e• m• c•u•• to th•t In, m•tthal r••p•¢t any r¢qu r•mert er th•t the accou Consered •8 tion. I hav• no and h•v• com• auom no Lther m•tt•r• In conn•cll lth the exanynAYon to attenfjon ghould b• dr•¥w h) thIB f•port d•r to enable a proper und•rntsndlng olthe •cWxt• to b• r••ch•d. y do apply 81gn•d: R•l•vant prol•sslon•tr qu•llficthrf#) •x body IER Oct 2018
Sociion B Disclosure complete If the examiner needs lo higl)Iighi Inaleiial matters ol concei Is¢e CC32. IndependMI exan•t ol th•nty •¢¢tyTh: the¢n• and guid¢• for •xamknorn). al¥• d•t•ll• ol y it•ms th•t th• •xamm•rwi•h•• dhclo Oet 2018