## **Trustees’ Annual Report for the period**
**From 01[st] January 2024 Period start date To 31[st] December 2024 Period end date**
## **Charity name: SHEEPFOLD - UK**
## **Charity registration number: 1153614**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The advancement of the Christian religion.
General charitable purposes
Education/training
The prevention or relief of poverty
Overseas aid/famine relief
Religious activities|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|The church normally hosts one worship on
a Sunday morning at 10.00am in East Ham
(London), Greenwich (London), Woolwich
(London) & Crayford (Kent). Occasionally
on special occasions, two services are
held, one in the morning and another late
afternoon to cater for the increase in
worshippers.
A midweek service and a Bible Study is
held on a Thursday evening, and a bible
school is held on Tuesday morning where
participants can gain a certificate in bible
studies.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The charity trustees, in making decisions
have had due regard for the charities
commission’s public guidance|
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Worship and Prayer
The church normally hosts one worship on
a Sunday morning at 10.00 am.
Occasionally on special occasions, two
services are held, one in the morning and
another late afternoon to cater for the
increase in worshippers.
A midweek service and a Bible Study is
held on a Thursday evening, and a bible
school is held on Tuesday morning where
participants can gain a certificate in bible
studies.
The regular congregations are a mixture of
age groups, nationalities and backgrounds
and everyone who comes through the
doors is afforded a friendly welcome.
Service books, hymn books and pew Bibles
are provided as well as printed sheets
when appropriate. Audio visual protection
is also used and all appropriate copyright
licences are held.
Average attendance at is 60 with many
housebound or infirm and others not
attending regularly because of work or
family commitments. A CD recording of
each service is made available for the
housebound.
The Church Premises
The Church premises are extensively used
by the local community as well as by
Church
members. The main halls at both sites are
available at weekends for children's
birthday parties.
We have been running a food bank for the
community since August 2012. This has
been very successfully staffed by
volunteers from among the church
membership as well as non members. It is
open daily on request to enable member to
pray.
Cleaning of the church is carried out by
volunteers but Maintenance of the
premises is always an ongoing expense.
Outreach
Weekly evangelism is held every Saturday.
We also hold praise night from time to time
as a way of outreach.
Mission
The Church supports Mission in Britain as
well as Mission in the Wider World. These|
funds are well supported by the members of the church as well as other charities. Various other charities are supported annually both local and worldwide e.g. Orphanage in Ghana, other community causes. Over £5,000 was distributed to other charities and as donations to support individuals during the year Furthering the Objectives The charity requires that all bone fide members must be born again Christians, who publicly and openly profess to have consciously and willingly accepted Jesus Christ as Lord and Saviour of their lives. The charity shall be maintained and operated by means of contributions from members, private individuals, organisations or associations who share the objectives and aspirations of the charity and from revenues derived from its assets or business All donations and contributions are non-refundable and shall be disbursed as the trustees see fit. A member may be dismissed or excluded at any time if it is in the interest of the chanty. On the dismissal or exclusion of a member, the latter cannot make claims to any of the charity's assets, possessions or funds no matter the extent or amount of donations and contributions ever made to the charity The charity requires that all members believe that all activities of their lives must be guided and directed aright by the Word of God, which is the Bible Every member of the charity shall be free to leave the charity at any time. All leaders of any kind or occupying whatsoever position shall have a higher requirement and responsibility and must fulfil the following five (5) rules for leadership within the charity They must:a. be unambiguous bona fide born again Christians; b. be filled with the Holy Ghost and speak in Tongues; c. demonstrate a character above reproach; d. believe in and adhere to the Founding Ideals, viz. the Vision, Doctrines, Principles, Philosophy, Practices, Standards, and Spirit of the Ministry of the chanty, and e. have unflinching loyalty to the charity.
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|Achievements against
objectives set|Para 1.41|The charity aims to achieve its objective of
preaching the Word of God through regular
Sunday church meetings as well as one
mid-week service.
There are also special one-off programmes
such as conventions where visiting
ministers are invited to preach and minister
the Word of God. Members are also trained
to live morally upright lives and be good
examples in the communities in which they
live.
The charity serves to provide a means
through which people can seek God and
lead lives based on sound Christian
doctrine
The main church has an adult and youth
choir that spreads the Gospel of Jesus
Christ through Gospel concerts and singing
during regular Church services.|
|Performance of fundraising
activities against objectives
set|Para 1.41||
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21||
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The trustees have reviewed the reserves
policy. The trustees are of the opinion that
the reserves should be at a level which can
enable the chanty to function for a
minimum period of one year in the absence
of any incoming resources.
Therefore the trustees recommend that any
excess of income over expenditure should
continue to be retained until such level is
reached.|
|Amount of reserves held|Para 1.22|**£18,181**|
|**Additional information (optional)**|**Additional information (optional)**|**Additional information (optional)**||
|---|---|---|---|
|You may choose to include further statements where relevant about:||||
||||The charity is maintained and operated by|
||||means of contributions from members,|
||The charity’s principal||private individuals, organisations or|
||sources of funds (including|Para 1.47|associations that share the objectives and|
||any fundraising)||aspirations of the charity and from|
||||revenues derived from its assets or|
||||business. All donations and contributions|
||||are non-refundable and shall be disbursed|
||||as the trustees see fit.|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The charity is maintained and operated by
means of contributions from members,
private individuals, organisations or
associations that share the objectives and
aspirations of the charity and from
revenues derived from its assets or
business. All donations and contributions
are non-refundable and shall be disbursed
as the trustees see fit.|
|A description of the principal
risks facing the charity|Para 1.46|Future Developments
The trustees plan to grow the membership
from its present level and will continue to
focus on refining and
developing existing operations to the
highest possible standards.
Regarding the financial position of the
charity, the trustees are pleased both at the
balance sheet date and at the date of the
trustees' report The outlook for the
continued operations of the charity remains
good
The Trustees confirm that in their
opinion:—
Adequate assets are available to fulfil the
obligations of the charity, having regard to
any likely delays or shortfalls in realising
assets into cash
No commitments or guarantees have been
undertaken, other than those disclosed in
the accounts|
|Other||Volunteers
The Trustees would like to thank all those
who work in a volunteer capacity to enable
the smooth running of the Church in all its
facets As can be seen, the church is an
organisation devoted to providing public
benefit with the assistance of its members.|
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|
Para 1.25|The governing document of the charity is
the Charitable Association Model
Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Unincorporated|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|The recruitment and appointment of new
trustees is by recommendation and election
at general meetings by the existing
trustees.|
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|All trustees give of their time freely and
attend regular services and seminars|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The charity is managed and controlled by
the trustees, using the model constitution
adopted.
Trustees meet at least four times during the
year to make management and policy
decisions.|
|Relationship with any
related parties|Para 1.51|The trustees are of the opinion that no
related party transactions took place during
the year under review|
|Other||The trustees have a duty to identify and
review the risks to which the charity is
exposed and to ensure
appropriate controls are in place to provide
reasonable assurance against fraud and
error. The trustees
continue to work closely with the auditors
and accountants to ensure that the charity
is well run and
managed. The trustees are pleased with
the organisation and management of the
charity.|
## **Reference and Administrative details**
|Charity name|Sheepfold-UK|
|---|---|
|Other name the charity uses|The Pleasant Place Church|
|Registered charity number|1153614|
|Charity’s principal address|4 – 6 London Road
Crayford
Dartford
Kent
DA1 4BH|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||Richard Otu||||
||Edwin Samuel
Lathbridge||||
||Sheku Kallon||||
||Ruth Baidoo||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Type of**
**adviser**|**Name**
**Address**|**Name**
**Address**|
|---|---|---|
|Independent
Examiner|Isaac Darkwa (FCCA)|4 – 6 London Road, Crayford, Kent, DA1 4BH|
|Accountant|Samuel Nti (FCCA)|4 – 6 London Road, Crayford, Kent, DA1 4BH|
||||
||||
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
> **Signature(s)** R. Otu **Full name(s)** Reverend Richard Otu **Position (eg Secretary,** Head Pastor **Chair, etc) Date** 30. 10. 2025
|Period start date
**01st January**
**2024**
**To**
**Sheepfold - UK**
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Period start date
**01st January**
**2024**
**To**
**Sheepfold - UK**
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Period start date
**01st January**
**2024**
**To**
**Sheepfold - UK**
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Period start date
**01st January**
**2024**
**To**
**Sheepfold - UK**
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Period start date
**01st January**
**2024**
**To**
**Sheepfold - UK**
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Period start date
**01st January**
**2024**
**To**
**Sheepfold - UK**
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Period start date
**01st January**
**2024**
**To**
**Sheepfold - UK**
Annual accounts for the period
e———
FOR ENGLAND AND WALES|Charity No
(if any)
Period end
date
Annual accounts for the period|Charity No
(if any)
Period end
date
Annual accounts for the period|**1153614**
**31st December**
**2024**|**1153614**
**31st December**
**2024**|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Section A Statement of financial activities**|**Section A Statement of financial activities**||||||**Section A Statement of financial activities**||||||
|**Recommended categories by**
**activity**
**Incoming resources (Note 3)**||Guidance Notes|**Unrestricted**
**funds**
**£**
F01||**Unrestricted**
**Restricted**
**income**
**funds**
**£**
F02||**Endowment**
**funds**
**£**
F03|||**Total funds**
**£**
F04||**Prior year**
**funds**
**£**
F05|
|**Income and endowments from:**|||||||||||||
|Voluntary Income||S01||159,128||-||-||159,128||195,449|
|Charitable activities||S02||-||-||-||-||-|
|Other trading activities||S03||-||-||-||-||-|
|Investments||S04||-||-||||-||-|
|Separate material item of income||S05||-||-||-||-||-|
|Other||S06||79||-||-||79||129|
|**_Total_**||S07||159,207||-||-||159,207||195,578|
|**Resources expended (Note 6)**|||||||||||||
|**Expenditure on:**|||||||||||||
|Raising funds||S08||53,152||-||-||53,152||62,735|
|Charitable activities||S09||45,658||-||-||45,658||51,216|
|Separate material item of expense||S10||61,655||-||-||61,655||91,986|
|Other||S11||6,134||-||-||6,134||3,129|
|**_Total_**||S12||166,599||-||-||166,599||209,066|
||||||||||||||
|**Net income/(expenditure) before investment**|**Net income/(expenditure) before investment**||||||||||||
|**gains/(losses)**||S13|-|7,392
-||-||-|-|7,392
-|-|13,488
-|
|Net gains/(losses) on investments||S14||-||-||-||-||-|
|**Net income/(expenditure)**||S15|-|7,392
-||-||-|-|7,392
-|-|13,488
-|
|**Extraordinary items**||S16||-||-||-||-||-|
|**Transfers between funds**||S17||-||-||-||-||-|
|**Other recognised gains/(losses):**|||||||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|S18||-||-||-||-||-|
|Other gains/(losses)||S19||-||-||-||-||-|
|**_Net movement in funds_**||S20|-|7,392
-||-||-|-|7,392
-|-|13,488
-|
|**_Reconciliation of funds:_**|||||||||||||
|Total funds brought forward||S21||18,181||-||-||18,181||31,669|
|**_Total funds carried forward_**||S22||10,789||-||-||10,789||18,181|
|1|||||||||||||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02
B01
- -
B02
- -
B03
- -
B04
- -
B05
- -
B06
- -
B07
9,400 -
B08
- -
B09
1,389
-
B10
10,789
-
B11
- -
B12
10,789
-
B13
10,789
-
B14
- -
B15
- -
B16
10,789 -
B17
-
B18
-
B19
10,789
B20
B21
10,789
-
Signature
R. Otu|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- -
- -
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|- -|-|
|||-
9,400
-
1,389|-
-
-
-|- -
- 9,400
- -
- 1,389||
||||||-
9,400
-
8,781|
|||10,789|-|- 10,789|18,181|
||||||-|
|||-|-|- -||
|||||||
|||10,789|-|- 10,789|18,181|
|||||||
|||10,789|-|**-**10,789|18,181|
||||||-
-|
|||-
-|-
-|- -
- -||
|||||||
|||10,789|-|-
10,789|18,181|
|||-
10,789|-|-
-
- 10,789
-||
||||||-
-
18,181|
|||10,789|-|- 10,789|18,181|
|||||Richard Otu
Print Name|Date of
approval
dd/mm/yyyy
30/10/2025|
CC17a (Excel)
30/10/2025
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._ **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; 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.
**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* No* * -Tick as appropriate _**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.**_
**----- Start of picture text -----**
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
**----- End of picture text -----**
_**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*No* * -Tick as appropriate
## _**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.**_
CC17a (Excel)
30/10/2025
3
## **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._
**----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
30/10/2025
4
## **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:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**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
benefits 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.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**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.
**2.3 EXPENDITURE AND LIABILITIES**
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**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.
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
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.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
Investments 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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
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.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a|
|---|---|
> They are valued at fair value except where they qualify as basic financial instruments. **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 159,128 - - 159,128 195,449
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other 79 - - 79 129
Total 159,207 - - 159,207 195,578
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
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 - - - - -
Total - - - - -
TOTAL INCOME 159,207 - - 159,207 195,578
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)
**----- End of picture text -----**
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**----- Start of picture text -----**
Section C Notes to the accounts (cont)
**----- End of picture text -----**
## **Note 4 Analysis of receipts of government grants**
**----- Start of picture text -----**
This year Last year
Description £ £
Government grant 1 - -
Government grant 2 - -
Government grant 3 - -
Other - -
Total - -
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**
- -
- -
- -|
|---|---|---|
|||- -|
||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services**
**not recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on**
**raising funds:**
Incurred seeking legacies
**Total expenditure on charitable**
**activities**
**Other**
**Total expenditure on raising funds**
**Total**
Events & Conferences
Travellling expenses
Printing & Stationery
**Office /**
**Maintenance**
**costs**
Rent & Rates
Heat, Light & Power
Maintenance
Donations
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Local Projects
Tithe to HQ
**Other information:**
**TOTAL EXPENDITURE**
**Total other expenditure**
Telephone & Computer
Professional Fees & Depreciation
General Expenses|**Analysis**
Incurred seeking legacies
Incurred seeking donations|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
53,152
- - 53,152
15,234
- - - - -
- - - - -
53,152
- - 53,152
15,234
19,113
- - 19,113
5,413
12,766
- - 12,766
5,928
10,012
- - 10,012
7,400
3,767
- - 3,767 3,188
45,658 - - 45,658
21,929
49,415
- - 49,415
49,941
6,435
- - 6,435 10,548
5,805
- - 5,805 1,662
- - - - -
61,655
- - 61,655
62,151
- - - - -
608
- - 608 1,250
1,493
- - 1,493 674
527
- - 527 926
3,506
- - 3,506 754
6,134
- - 6,134 3,604
166,599
-
-
166,599
102,918|
|---|---|---|
||||
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
_**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
||- -|
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
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 - - - - - -
**----- End of picture text -----**
## _**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.**_
|**Total**
**Description/name of party**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
**Balance held at period end**|
|---|---|
||- -|
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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.**_
**----- Start of picture text -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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## **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).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
|
|---|---|
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## **Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**----- Start of picture text -----**
This year Last year
£ £
Salaries and wages - -
Social security costs - -
Pension costs (defined contribution scheme)
Other employee benefits - -
Total staff costs - -
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
**----- End of picture text -----**
_**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**
|**11.2 Average head count in the year**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**
**Band**
**£90,000 to £99,999**
**£100,000 to £109,999**
**£60,000 to £69,999**
**£80,000 to £89,999**
**The parts of the charity in which the**
**employees work**
**£70,000 to £79,999**|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
-
-
**Charitable Activities**
-
-
**Governance**
-
-
**Other**
-
-
**Total**- -
**Number of employees**|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
-
-
**Charitable Activities**
-
-
**Governance**
-
-
**Other**
-
-
**Total**- -
**Number of employees**|
|---|---|---|
|||- -|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)**
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## _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
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**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- 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**
|**13.2 Grants made to institutions**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**
**Names of institution**
**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
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## **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**
**----- Start of picture text -----**
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery fittings and
and motor equipment
vehicles
£ £ £ £ £
At the beginning of - - - - -
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - - -
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate 20% SL 20% SL
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the - - - - -
beginning of the year
Net book value at the - - - - -
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.
**----- End of picture text -----**
**14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate (ii) Please provide the amount of contractual 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 =_
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## **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**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|
|At beginning of the
year|||-|-|-|-||
|Additions|||-|-|-|-||
|Disposals|||-|-|-|-||
|Revaluations|||-|-|-|-||
|Transfers *|||-|-|-|-||
|At end of the year|||-|-|-|-||
|**15.2 Amortisation and**||**impairments**||||||
|****Basis**
**** Rate**||SL or RB||SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||||
|At beginning of the
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**
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_**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.**_
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- _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_
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|**Section C Notes to the accounts**|**Section C Notes to the accounts**|
**Heritage asset**
**3**
**Heritage asset**
**4**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -
- - -
Straight Line
("SL") or
Reducing
Balance
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
**(cont)**
|
|---|---|---|
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**Heritage asset**
**1**
**Heritage asset**
**2**
**£**
**£**
At beginning of the year
- -
Additions
- -
Disposals
- -
Revaluations
- -
Transfers *
- -
At end of the year
- -
****Basis**
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of year
- -
Nat book value at the beginning of the
year
- -
Net book value at the end of the year
- -
**16.5 Impairment**
**Note 16 Heritage assets**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**
**_Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**16.3 Depreciation and impairments**
**16.4 Net book value**
**16.2 Cost or valuation**|||
||- -||
||
- -
- -
- -
- -
- -||
||- -||
||||
||- -
- -||
||**_ents and circumstances that_**
**_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**
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|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
- **(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
- **(ii) Describe the significance and nature of heritage assets.**
- **(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**
**2014**
**2013**
**2012**
**2011**
**£**
**£**
**£**
**£**
**£**|
|---|---|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|- - - - -
- - - - -
-
-
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**-**
**-**
**-**
**-**
**-**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**
**-**
**-**
**-**
**-**|
CC17a (Excel)
30/10/2025
25
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|
|---|---|
||- - - - - -|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
**17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**|-
-
-
-
-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-|
|---|---|
||-
-|
## **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**
CC17a (Excel)
30/10/2025
26
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**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**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**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**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Other investments**
**Total**|
**_Total_**
**_Total_**|-
**Las**
**£**
-
**This year**
-
-
-
|**This year £**
**Last year £**
**This year £**
**Last year £**
**t year**
**£**
-
-
-
-
-
-|
|---|---|---|---|
|||-
||
|||**_Description_**
**_Description_**||
## **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.**
CC17a (Excel)
30/10/2025
27
## **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_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Work in**
**progress**
**Stock**
**Donated goods**|
||- - - - -|
||- - - - -|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
30/10/2025
28
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||
|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
9,400.0 9,400.0|
||9,400.0 9,400.0|
**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)**
|||**This year**||**Last year**|
|---|---|---|---|---|
|||**£**||**£**|
|**Trade debtors**|||-|-|
|**Prepayments and accrued income**|||-|-|
|**Other debtors**|||-|-|
||||-|-|
||**Total**||-|-|
CC17a (Excel)
30/10/2025
29
## **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**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income - - - -
Taxation and social security - - - -
Other creditors - - - -
Total - - - -
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 This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts released to income from previous periods - -
Balance at the end of the reporting period - -
**----- End of picture text -----**
CC17a (Excel)
30/10/2025
30
## **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**
|**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.**
CC17a (Excel)
30/10/2025
31
## **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 fi i l i k 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.**
CC17a (Excel)
30/10/2025
32
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**----- Start of picture text -----**
Description of item Estimate of financial effect
23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
**----- End of picture text -----**
**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**
CC17a (Excel)
30/10/2025
33
## **Section C Notes to the accounts (con**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**
**Section C Notes to the accounts**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
1,389
8,781
-
-|
||1,389
8,781|
CC17a (Excel)
30/10/2025
34
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
30/10/2025
35
## **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**
CC17a (Excel)
30/10/2025
36
## **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
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
30/10/2025
37
## **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
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
30/10/2025
38
## **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 income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
30/10/2025
39
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**Amounts paid or benefit value**
**This year**|
|---|---|
_**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".**_
**No trustee expenses have been incurred (True or False)**
|**Accommodation**
**Other (please specify):**
**Travel**
**TOTAL**
**Type of expenses reimbursed**
**Subsistence**|**£**
**This year**
**Last year**
**£**|
|---|---|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
**There have been no related party transactions in the reporting period (True or False)**
|||||||**Amounts**|
|---|---|---|---|---|---|---|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**written off**
**during**
**reporting**
|
|||||||**period**|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
CC17a (Excel)
30/10/2025
40
_**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.**_
CC17a (Excel)
30/10/2025
41
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**|**Charity Name**
**SHEEPFOLD - UK**|||
|---|---|---|---|
|||||
|**On accounts for the year**|**31st December 2024**|**Charity no**|**1153614**|
|**ended**||**(if any)**||
|||||
|**Set out on pages 1 to 2**|**Set out on pages 1 to 2**|||
||(remember to include the page numbers of additional sheets)||(remember to include the page numbers of additional sheets)|
||I report to the trustees on my examination of the accounts of the above|||
||charity (“the Trust”) for the year ended 31 / 12 / 2024.|||
**Responsibilties and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** [The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. _Delete_ [ ] _if not applicable._
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:** Isaac Darkwa **Date: 30[th] October 2025 Name: Isaac Darkwa Relevant professional FCCA, FFA, CGA, MBA qualification(s) or body**
1
**Oct 2018**
**IER**
## **(if any):**
**Address: 4 – 6 London Road Crayford, Kent DA1 4BH**
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**Oct 2018**
**IER**