#
##
|||Pacae|
|---|---|---|
|Report ofthe|Trustees|1-5|
|Independent|Examiners
Report||
|Statement of|Financial Activities||
|Balance sheet|||
|Notes to the|Financial Statements|9-49|
|The folowing|page does not form part ofthe statutory accounts||
|Detailed Statement ofFinancial Activities||50|
#
##
##
##
##
|Description ofthe cha|rity's trus|ts|
|---|---|---|
|Type ofgoverning|document|Deed ofTrust|
|How the charity is constituted||Limited Company
Limited by guarantee,
as defined by the Companies Act2oo6.|
|Trustee selection methods||Appointed by previous trustees|
|Additional
information|||
|||The insurance cover continues tobe entrusted toEcdesiastical Insurance|
|||Brokers who were chosen due totheir experience working with other|
|||French schools in London.|
|Summary ofthe objects ofthe
charity set out in its
governing
document|Summary ofthe objects ofthe
charity set out in its
governing
document|Summary ofthe objects ofthe
charity set out in its
governing
document|The aim ofthe charity istoorganise and support sporting, cultural and
artistic after-school activities forthe pupils ofMarie d'Orliac and Fulham
Bilingual school.|
|---|---|---|---|
||||In addition totheir primary aim ofoffering children awide range of|
||||activities, LesAteliers also offer an invaluable
opportunity
for children to|
||||practice and improve their linguistic skills, French orEnglish, with native|
||||speakers, inarelaxed environment.|
||||The Ateliers Trustees declare tohave had regard tothe guidance issued|
||||by the Charity Commission
on public benefit forall their decisions. There|
||||isno instance when itwas decided todepart kom the guidance.|
||||The whole year was marked bythe Covid 19pandemic and how itaffected|
||||the schools in the UK|
||||LesAteliers team had decided not toopen registrations
in July 2019as
usual asthe opening date ofthe Ateliers was still very uncertain.|
||||In agreement
with the school headteachers,
LesAteliers waited tosee|
||||how the school was coping with the new Covid-19 restrictions/
measures.|
|Summary ofthe main
activities undertaken
forthe|||The school reopened in September with aBubble system and staggered
drop offand pick up times.|
|public benefit||in relation to||
|these objects||(include within|LesAteliers sent asurvey toparents toseeifdemand was there before|
|this section|the statutory||organising dubs.|
|declaration|that trustees have|||
|had regard|tothe guidance||Following receipt ofthe survey replies, LesAteliers organised|
|issued by the||Charity|registrations
foraFirst term starting after half-term on November
2"~for|
|Commission|on public||seven weeks.|
|benefit)||||
||||LesAteliers had tocompletely overhaul its usual schedule tooffer clubs|
|Summary ofthe main|||that were bubble specific.|
|achievements
ofthe charity
during the year|||All exterior supervisors'
clubs were cancelled: no football, nojudo, no
guitar, no kickboxing forthe whole year. Wealso had tocancel Cooking
and singing dubs.|
||||The Morning Garderie service could notbe offered asitwas impossible to|
||||organise without mixing bubbles.|
||||LesAteliers also followed the school's staggered exit times and circulation|
||||plan:|
||||BubbleS 1,28c7|
||||Monday, Tuesday, Thursday and Friday, Atehers finish at4.15p.m.
Wednesday,
Ateliers finish ata:2op.m.|
||||~
bubble 2 —enter gate Band exit Gate B/ following one-way|
||||system|
||||~
bubble 7—enter gate Cand exit Gate C/ parents do not enter the|
||||school, the supervisor
releases the children out one by one.
~
bubble 1-enter gate Dand exit Gate D/ following one-way|
||||system|
||||||alfordable level for aIL Furthermore,
all students
receiving scholarships
kom the French government
continue tobe offered onekee activity a
week|
|---|---|---|---|---|---|
||||||The Ateliers also managed tosponsor the very popular Father Christmas|
||||||visit in every class. This year each class gotagift from Santa kom awish|
||||||list submitted byeach teacher. Ayear 6Teacher dressed up as Father|
||||||Christmas and surprised
children in every classroom with afun but|
||||||social -distanced visit and adistribution ofgifts with the help ofthe|
||||||Ateliers' administrators.|
||||||~Covid r
we amended onr Poliees and Pmeednres toinelnde new Covid-|
||||||19restrictions/
measures in accordance with the school polices.|
||||||Webgit~|
||||||The school closure meant we dedicated alotoftime tothe website|
||||||improvements.|
||||||Ironing out some recuring problems and adding the contracts and|
||||||emergency contact details online for supervisors.|
||||||AMJ has continued developing these improvements
aswell as fine tuning
many aspects ofthe general operation.|
||||||Accounts|
||||||VJSAccountancy
Services Ltd is stiH in charge ofcollating and filing Les|
||||||Ateliers accounts. The administrators
use Xeroaccountancy cloud|
||||||system.|
|Briefstatement
charity's policy||ofthe
on reserves|||Inline with accountancy good practice advice, we keep afull term of
liquidity available inthe bank account tocover keelancers' fees and|
||||||suppliers'
expenses.|
|Details ofany funds mate&ally
in deficit|||||N A|
|Further financial
review details|||||(Optional
information)|
|You may choose to include
additional
information,
where|||||The Ateliers only source offunds isthe registration
fees paid by
parents/carers
each term.|
|relevant about:
~
the charity's
principal
sources offunds (including|||||Expenditure
isused tomaintain the quality ofthe service offered by
renewing the equipment
and investing in resources and events that
benefit one orall club(s).|
||any fundraising);|||||
|~|how expenditure||has|||
||supported
the key objectives|||||
||ofthe charity;|||||
##
##
##
##
||||||||Restdcted|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||Urtreslricted||income|Endowment||Prior year||
|||||ct|fttrtds||%atda|fttnds|Total funds|gtrtds||
||||||||K|E||E||
|Income (Note 3)|||||F01||F02|F03|F04|F05||
|incoming
rrrtsataccte fram generated|||ftmcra|||||||||
|V/ehaaary
Incame||||||||||||
|CXher hacrng asgvlges||||||||||||
|fnvsstmeras||||||||||||
||||||18|119|||18119|||
|Total||||||||||||
|Expenditure
(Notes|6)|||||||||||
|Rcrten&turn
can||||||||||||
|Raising heds||||||||||||
|Sapanae mahaial expense item||||S10||||||||
||||||130492||||130492|200|191|
|Total|||||130492||||130492|200|191|
|Net incomel(expenditure)||before taxforthe||||||||||
|reporting
period
Tear~||||S14||||||4,305||
|Net incomel(expenditure)||after tax before||||||||||
|invesbnent
gainsl(iosses)||||S15||||||||
|Net ginsltksses)
cxrinvestmeras||||6'l6||||||||
|Net incomel(expenditure)||||||||||||
|Extraoniinary
items||||||||||||
|Transfers between funds||||S19||||||||
|Other recognised
gainsl(iosses):||||||||||||
|Gains and lasses cvr revakathm|elgxect|assets|faracectaaity's cion|||||||||
|Other gainsiiksses)||||||||||||
|Net movement in funds||||||||||||
|Reconcllatfon of||||||||||||
|funds:||||||||||||
|Teed rinds hreught Sarvvard|||||1|43||||167937||
|Totalfunds cerned forwarrt|||||146309||||146309|1|43|
##
##
|An explanation as tothose factors that support the|Not applicable|
|---|---|
|conckrsion that the chanty isa going concern;||
|Disdosure ofany uncertahties
that make the||
|going concern assumption
doubfful;||
|Where accounts are not prepared on agosrg||
|concern basis, phase discbse this facttogether||
|with the basis on which the trustees prepared the||
|accounts and the reason why the chanty is not||
|regarded as a going concern.||
|1AChanges toaccounting estimate||
|---|---|
|No changes toaccounting estxnates have occurred
xrthe reporting|period (3A6FRS102SORP).|
|Yes
-Tickas appropriate||
|Please disclose:||
|(ij the nature ofany changes;||
|(iQ the effect ofthe change on income and expense or||
|assets and Nabililies forthe cunent period; and||
|(iirj where pmcticable,
the effectofthe change in oneor||
|more future periods.||
|1.5Material prior year errors||
|No material
prior
ear error have been identiTied
in the re|(347FRS102SORP).|
|v||
|No
-Tickas appropriate||
|Please disclose:||
|(tj the nature ofthe prior penod error;||
|(@foreach pnor penod presentedin
the accounts, the
amount ofthe comsction foreach account line item||
|affectedi and||
|(life the amount ofthe conection at the beginning ofthe||
|eariiest prior period prasentedin
the accounts.||
|Nate 2|Accounting
pottcies|Accounting
pottcies||||
|---|---|---|---|---|---|
|2Z INCOME||||||
|RecotatiSon|ofincmee|These am induded
in the Slatmnsnt ofRnancid Acfivkkm (SoFA)when:||||
|||~
the charky becomes enNed to the msources;
it is mom kkely than not that the iustees
wtk receive the resources:|*|No*|Nla|
|||~
the monetary
vakre can be rr»asured
with sutfident
reliabkky.||||
|||Them has been no offsetting ofassets and kabkk»s, orktcon» and expenses,
unkrss|Yes*|No|Nla|
|||requiad orpermkted
by the FRS102SORP orFRS102.||||
|||Grants and donations are only induded
in the SoFA when the general income recognifion|Yes|No'|Wa|
|||crkeda am met (510to5.12FRS102SORP).||||
|||In the case ofparfum»nce
mhted grants, itcon» must only be recognised tothe extent
that Ihe charky has pmvided Ihe speaTied goods mservi»s aserdkkunent
tothe gntnt|Yes|No|Wa|
|||only occurs when the perfom»nce
rekrted cond5ons are n»t (5.16FRS102SORP).||||
|||togae»s am induded
in the SOFA when receipt is probable, that is, when them has been||||
|||grant ofpmbate, the execuius have estabkshed
that thwe am suflident assets kt the
estate and any condkions attached to the legacy am either wkhin the control ofthe charity|Yes*|No|Wa|
|||orhave been met||||
||||Yes*|No|Nla|
|Government|grards|The charity has received government
grants in the mporting
period||||
|||Gift Aid receivable
is itduded
in ktcon» when them isa vakd dedaration
from the donor.||||
|Tax reclains on donafions
and ggts||Any Gkt Aid an»unt recovered on a donafion is considemd
to be pmt ofthat gik and is
treated asan addkion lo the san» fund asthe ital donation
urdess the donor orthe
terms ofthe appeal have~otherwim.|Yes|No|Nla|
|||This is only induded
in the SoFA once the charky has provided
the related goods or|Yes*|No|Nla*|
|Contraclual|income and|servkxm orn»t the periom»nce
rehted conrgfions.||||
|performance|rebated grants|||||
|||Donated goods me~atfaivalue /he an»unt
fiorwhich the asset could be|Yes*|No|Nla|
|||exdmnged)
unkms inpracfical todo so.||||
|||The costofany stock ofgoods donated for distrlbufion
to beneficiaries
isdeemed to be the
farva4e ofthose gills atthe tine ofther receipt and they are recognised on mceipt
In|Yes'|No|Nla*|
|||the mportktg
pedod
in which the stocks am d siibuted, they am recognised as an expense||||
|||atthe canying an»unt ofthe stocks at dlnhulien .||||
|||Donated goods forresale am measured
atfair vakre on inkial mcognkkrn,
which isthe
expected proceeds from sais less the expected costs ofsakr, and recognbed
in 'Income
from other trading a tivitiss' with lhe cormsponding
stock recognk»d
in the bakrnce sheet.
On kssale the vahe ofstock is charged agahst 1ncon» fiom other tmdktg~and|Yes~|No*|Wa*|
|||the proceeds from sah are ak» recognised as'Incon» from other badkrg adivities'.||||
|||Goods donated
fiorongoing use by the charky me recognised astangkrle fixed assets and|Yes*|No|Wa'|
|||induded
in the SoFAaskrconing msources when mceirable.||||
|||Gills in kind foruse by the charky are induded
in the SoFAas incorr» from donations
when|Yes'|No*|Nla*|
|||receivable.||||
|||Donated servk»s and facRies am induded
in the SOFA when mceived atthe vakm ofthe
giktothe dusky provided the vakm ofthe gik can be~rekably|Yes|No|Wa|
|||Donated services and facgfiss that me consumed
immediately
are recognised as incon»|Yes|No|Wa*|
|||wkh an equivahnt
an»unt recognised as an expense under the appmpriate
heading
in the||||
|||SOFA.||||
|Support coals|||Yes|No|Wa|
|Volunteer help||The vakm ofany vokrntmy
help receivtm isnot krduded
in lhe accourrls but isdescnhed h
the trustees' annual repmt|Yes|No|Wa|
|Incmne fiem bdsrest,||This isinduded
in the accoums when mceipt isprobabh and the amount raceirabte can be|Yes|No|Wa|
|royalfies and dividends||measured
rekably.||||
|Income from membership||Membership
subsaiptions
mceived
kr the natum ofa gift am recognised
kt Donatkrns and|Yes|No»|Wa~|
|subsc rtpfioA$||Legacies.||||
|||Membership
subscdpkons
which gives a member the right to buy services orother beneiks|
|---|---|---|
|||am recognised as incon» earned
fiom the provision of goods and servk»s as income fiom|
|||charkable activhes.|
|||Insurance
daims me only bduded b the SoFAwhen the general incon» recognhon
criteria
am met (510to5 12FRS102SORP)and are hduded as an kern ofother»con» b the|
|||SoFA.|
|Imresbnent|gains and|Thh bdudes any reaksed orunreaksed
gains orbases on the sale ofbvesbnents
and any|
|losses||gab orbss msulbng
frommvabing
bvesbnsnts
to market vabe atthe end ofthe year.|
|2.3EXPENDITURE AND LIABILITIES|||
|||UaM6» me recognised
wham kisn»m Bsslythan not that there isa legal or consbucgve|
|Uability|recognigon|obkgatbn
commkung
the charity to pay out resoumes and the amount ofthe obkgation can
be n»asured
with reaaonabh
certabty.|
|Gmrernance|and support|Support costs have been akocated between
governance
costs and other support|
|coals||Governance
costs compdse akcosts bvolving
pubkc accountabkky
ofthe charky and ks
compfance
wkh mguhtion
and good~
Support coals bdude~func5om and have been akocated toadivky costcategorhs|
|||on a basis consistent
wkh the use ofresources, eg akocating
pmperty costs byfbor areas.|
|||orper capita, staff costs by the time spent and other costs by their usage.|
|Grants wgh|performance|Where the chadiy gives a grant with condBbnsforks payment bebg a speciTic hvel of|
|conNtlons||senrice oroutput to be pmvided. such grants are only recognised
in the SoFAonce the|
|||recipient ofthe grant has provided the spedT»d servk» oroutput.|
|Grants payable without||Where there are no condkbns
attaching to the grant that enabhs the donor charity to|
|perfixnlBnce cofxkgons||reaks5caky avokl the commitment.
a Babkky forthe fuBfunding
obkgakon
must be|
|||recognised.|
|Redundancy|cost|The chaNy made no redundancy
payments
durbg the reportbg
period.|
|Deferred income||No material item ofdefened bcorr» has been induded
in the accounts.|
|||The charky has credhxs which am measumd
at set5ement an»unts hss any trade|
|||dhcounts|
|Provtshns|for liabiliges|A Sabkky ismeasured
on recognkion at Bshistorbd costand then subsequently
n»asumd
atthe best eshwde ofthe amount ssquied toestke the ob%gafm atthe epeotlkrg dale|
|Basicgnancial instnm»nh||The chaNy accounts for bash Snandal inslmments
on inibal recognkbn as per paragraph
10.7FRS102SORP. Subsequent
n»asumment
h as per paragraphs 11.1Tto 11.19.|
|||FRS102SORP.|
|2.4ASSETS|||
|Tangible gxed assets for||These me capka Seed ifthey can be used forn»re Ihan one year. and costat hast|
|use by chargy|||
|||They are vabed atcost.|
|||The deprechtion
miss and n»thods used are disdosed
in nots 14.|
|||The charky has intangible
Sxed assets, that is.non-n»netary
assets that do not have
physical subsbmce
but am identkhbh
and me~bythe charky gxough custody or|
|||hgal dghts. The araxgsa5on rates and n»thods used me disdosed b note 15.|
|||'They am vabed atcost.|
|||The charity has herkage assets, that is.non~ assets wkh hiskxic, arlhgc. scientNc.|
|||technobgicaL
geophysi»l
orenvkonnvmtal
quafges that me he«i and mamlained|
|||prbcipaky fortheir contrkxrtion
to knowledge
and cukure.
The depreciation
rates and|
|||methods used as disdosed
in note 16.|
|||They me vabed atcost.|
|||Fled asset hvesbwmls
m quoted shares. Imded bonds end shihr bveslments
are vabed|
|||at inkhky at cost and subsequently
atfarvabe ghek n»rket vabe) atthe year end. The|
|||sarr» treatment
is appksd to unksted
investments
unless fair value cannot be rr»asured|
|||rekably
in which case ith measured
at costhss impakn»nt.|
|||Invesbnents
hekl forresah orpendbg the« sale and cash and cash equivahnts
wkh a|
|||matuNy date ofhss than 1year me healed as cunent asset bvesbnents|
|Stocks and|work in|Stocks held forsah as part ofnon-charitabh
trade are measured at the bwer orcostornet|
|progmss||realhabh vabe.|
|||Goods orseniices provided as part ofachaNable
ackvky me n»asured at net realisable|
|||vabe based on the servke potential
provided
by Barns ofstock.|
|Note 3|~||~||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||ttiaastrtcled|iaxnw|Ei~|||
|||||||fiaab|finda|fivxb|Tccal finds|Prtar year|
||||||||||E||
||Donalkrns
and||||||||||
||GIIAid||||||||||
||Membership
subscrjNons|and sponsorships|||||||||
||which are h substance donalhns||||||||||
||Domded,
lac%ca|and senrices|||||||||
||Other||||||||||
|Charitable|Incoming Resources - Income from After-School||||||||||
|activities:|||||||||||
|Other trading|||||||||||
|activities:|||||||||||
||Other||||||||||
|Income from|Interest hcome||||||||||
|mvestnmnts:|||||||||||
||Other||||||||||
||||||Total||||||
|Separate|||||||||||
|item|||||||||||
|ofincome|||||||||||
||Conversion ofendownrent|funds||hto income|||||||
||Gab on disposal ofatangible faced asset hekt for||||||||||
||chargy sown use||||||||||
||Gain on disposal ofa programme|||rehted|||||||
||inrestment||||||||||
||Other|||||18119|||18119||
||||||Total|18,119|||18119||
|TOTAL INCOME|||||||||104558|204496|
|Other infonnagon:|||||||||||
|Ag income in the prior year was mmsbtcted
provide descripgon and~)|||except for.(please||||||||
|Where any endowment
fimd is converted
into income in the
mporgng
period, ¹easeghre the mason forthe conversion.|||||||||||
|Within the income items above the fogoning|||ianna|are mamrtaf:|||||||
|(please dbrclose the natum, amount and any|||prior|year amounls)|||||||
|Where srans originally
denominabrd
in fiaeign cmmncy have|||||been||||||
|tncluded
ln Income, ex¹atnthe basis on which those saans have|||||||||||
|been bmndated|into sisrgng forthe cnnency||In wtdch the||||||||
|accmmts am drawn np).|||||||||||
|||atradhg company|atradhg company|undsrtakhrg|non-ctxuiabhr|non-ctxuiabhr|trarhrg|achvlty|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||Adv~ nxskslhg,
Bart up costs hcurrad|diect trust and pubgcily
tn~rmw smsca offuture||||hxxsrm||||||
|||Dr@kana dsvetoprxsd|costs||||||||||
|9xpenditure|on||||||||||||
|cttaabte|||||||||||||
|||Ogrsr resources ex|-|sulxxmtractors||/frstsncsrs|||51469|51|459|114154|
|||||||||||||1 105|
||||||||||130492||||
||||||||||130492|1|492|200191|
##
|Please explain|the|nature ofeach extraordinary|item occumngin|the penod.|||
|---|---|---|---|---|---|---|
||||||This year|Last year|
||||Descri tion||||
|Extraordinary|item|1|||||
|Extraordinary|item|2|||||
|Extraordinary|item|3|||||
|Extraordina~|item|4|||||
|Total extraordinary||items|||||
##
|Note 9||Support Costs|||
|---|---|---|---|---|
|Please complete this noteifthe chanly has analysed its errperrses using activity|||||
|catetfones and|has support costs.||||
|||||Basis of|
||||Grand lolal|allocafion|
|||||(Describe|
|||||me|
|Other|||||
|Total|||||
|Please pro vide|detai7s|ofthe accountfny polcy adopted|||
|forthe apportionment||ofcasts between activities and|||
|any estimation|techniques
used to calculate their||||
|apporhbnment.|||||
|11.4Redundancy
payments|11.4Redundancy
payments|||
|---|---|---|---|
|Piease compieteif any redundancy ortermination|||payment ismadein the period.|
|Total amount ofpayment||NONE||
|The nature ofthe payment||(cash, asset||
|etc.)||||
|The extent ofredundancy|funding atthe|||
|balance sheet date||||
|Please state the accounting||policy forany||
|redundancy
ortermination||payments||
##
##
|13.1|Analy|sis|ofgran|ts paid (i|ncluded
in cos|t o|fcharitable act|ivities)||
|---|---|---|---|---|---|---|---|---|---|
|||||||||Grants to||
||||An|is|Grants|to|institutions|individuals|Total|
|A|or|ro|1|||||||
|A
or
Aors||ro
|ct2
3|||||||
|A|or|ro|ct4|||||||
||||Total|||||||
|13.2Grants made to instituti|ons|ons||||
|---|---|---|---|---|---|
|My charity has made grants|toparticularinstitutions||that are material in the||Pfease provide
details ofcharity"s|
|context ofits grantmaldng.|DetaHs ofthe|institution|supported,|purpose ofthe|URL|
|grant and total paid toeachinstitutionis||avagable on tbe chanty's web sita|||Provide details|
||||||below|
|Names ofinstitution|||||Total amount of|
||||||rants
d R|
|||||Freehold land|Other land &|Plant,||Fixtures,|Total||
|---|---|---|---|---|---|---|---|---|---|---|
|||||&buildings|buildings|machinery|and|fitbngs and|||
|||||||motor vehicles||equipment|||
|At the beginning||ofthe||||3,268|||3,268||
|year|||||||||||
|Additions|||||||||||
|Revaluations|||||||||||
|Disposals|||||||||||
|Transfers|||||||||||
|At end ofthe|year|||||3,268|||3,268||
|144Depreciation|||and impairments||||||||
||||Basis|SLor RB||||||Straight Lhe|
|||||||||||("SL )or|
|||||||||||Reducing|
|||||||||||Balance|
|||||||||||(RB)|
|At beginning|ofthe||year|||3,139|||3,139||
|Disposais|||||||||||
|Depreciation|||||||||||
|Impairment|||||||||||
|Transfers|||||||||||
|At end ofthe|year|||||3,268|||3,268||
|14.3Net book value|||||||||||
|Net book value||at|the||||||||
|beginnhg of|the|year|||||||||
|Net book value||at|the||||||||
|end ofthe year|||||||||||
|14.4Impairment|||||||||||
|Please provide||a|description ofthe events and||||||||
|circumstances||that led||tothe recognftion orreversai|||||||
|ofan impairment|||loss.||||||||
|Note 15|||Intangilee assets|Intangilee assets|||
|---|---|---|---|---|---|---|
|Pfease complete||this note ifthe charity||has any intangible assets|||
|15.1Cost orvaluation|||||||
||||Project|Paterds and|Total||
||||development|trademarks|||
||||costs||||
|At beginning|ofthe year||||||
|Additions|||||||
|Disposais|||||||
|Revaluations|||||||
|Transfers|||||||
|At end ofthe|year||||||
|15.2Amortisation||and|impairments||||
||Method of|||||Straight Lhe|
|amortisation||||||("SL)or|
|||||||Reducing|
|||||||Balance ("RB")|
|At beghning|ofthe year||||||
|Disposais|||||||
|Amortisalion|||||||
|Impairment|||||||
|Transfers|||||||
|At end ofyear|||||||
|15.3Net book value|||||||
|Nat book value at||the|||||
|beginning of|the year||||||
|Net book value atthe|||||||
|end ofthe year|||||||
|Ifan accounting policy ofrevaluation isadopted, please provider|
|---|
|fhe effective date ofthe revaluation|
|the name ofindependent
valuer, ifel~hie|
|the methods applied|
|the canying amount that would have been|
|recognised had the assets been carried under the|
|costmodel|
|15.7 Other disclosures|
|(rj Ifyourintangible
asset was acquired by way of|
|grant, provide value on initial recognition
and|
|canying amount ofthe asset.|
|(irj Details ofthe carrying amounts ofany intangible|
|assets to which the charity has restncted title orthat|
|are pledged assecurity forliabilities.|
|(iirj Please provide the amount ofcontractual|
|commNments
forthe acriuisition ofintangible|
|assets.|
|(hr) State the amount ofresearch and development|
|expenditure
recognfsed asexpenditurein
the year.|
|(v) Please detail the headingsin
the SOFAin which|
|acharge foramortlsation
ofintangible assets is|
|included.|
|(vij Forany materialintangible
assets, please|
|provide adescription, its canying amount and any|
|remaining
amortfsatfon
period.|
|Note 16|Heritage assets|Heritage assets|Heritage assets||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Please complete this noteif the charity has heritage assets|||||||||||||
|1L1General disclosums|for|aIctuuities holding||||hedtage|assets||||||
|(i) Explain the nature and scale of
heritage assets hekl.||||NONE|||||||||
|(6) Explain the policy forthe|||||||||||||
|acquisition,
pmservation,|management||||||||||||
|and disposal ofheritage|assets.||||||||||||
|16MCost orvaluation|||||||||||||
|||||Heritage asset|||Heritage|asset|Heritage asset|Heritage asset|Total||
|||||||1|2||3|4|||
|||||||6|E||||||
|At beghning ofthe year|||||||||||||
|Addhons|||||||||||||
|Disposais|||||||||||||
|Revajuaiions|||||||||||||
|Transfers|||||||||||||
|At end ofthe year|||||||||||||
|1L3Depreciation
and impainnents|||||||||||||
||||Basis||SLor RB||SLor|RB|SLor RB|SLor RB|SLor RB|Straight Lkle|
|||||||||||||(SL)or|
|||||||||||||Reducing|
|||||||||||||Bajance ( REF)|
|At beginrmg
ofthe year|||||||||||||
|Disposats|||||||||||||
|Depreciation|||||||||||||
|Impeirneni|||||||||||||
|Transfers|||||||||||||
|Atend ofyear|||||||||||||
|1L4Net book value|||||||||||||
|Nai book vajue atthe begllning||ofthe year|||||||||||
|Net book vahe atthe end ofthe||year|||||||||||
|1L5Impairment|||||||||||||
|Please Provide adescrijption ofthe events||||and circumshurcesthat||||lsd|||||
|to the mcognition ornnrersal||ofan impairment|||loss.||||||||
|16.6Revaluation|||||||||||||
|Ifan accounting pogcyofrevaluation isadopted.||||||Please|luuvida||||||
|the effective date ofthe|revaluation||||||||||||
|the name ofindependent|valuer, ifappgcahfe||||||||||||
|qualificahons
ofindependent||valuer|||||||||||
|the methods appfed and significant|||assumptions||||||||||
|Carrying
amount atthe beginning
ofthe period|
|---|
|Add5ons|
|Disposais|
|Depreciallonfimparment|
|Revaiuabon|
|Carrying
amount at the end ofperiod|
|16.8Heritage assets (where heritage assets are not recognised on the bahmce sheet)|
|(i) Explain the reason why heritage|
|assets have not been recognised on the|
|bahnce sheet.|
|(ii) Describe the signTiicance and nabne|
|ofheritage assets.|
|(s+u
Disclose infomration
that ishelpful|
|in assessmg the value ofheritage|
|(iv) Explain the reason why itisnot|
|practicable to obtain avaluation of|
|heritage assets.|
|Mote 17
hnlestment|assets|||
|---|---|---|---|
|Please complete this note ifthe charity bas any invesbnent assets.||||
|17.1Fixed assets investments|(please prcw$de foreach class ofhnrestment)|||
|||Social||
|||awessnela|Tolal|
|||s||
|Carry hg (fair) vakje at
eginning ofperiod||||
|Add: addhons ioNveshrxxxs
during||||
|peficd||||
|Less:disposab atcarrying vatje||||
|Less: hnpairments||||
|Add: Revenud ofhnpahrnents||||
|Addi'(deduct):
transt'w
xr/(out) nthe||||
|peAOd||||
|Addi(deduct):
net gain/(bss)
on||||
|Carryhg (far}vakje atend cfyear||||
|'Pkese specify addgions nwul6ng|fram acquhdtions|||
|through
business combinations,|lfany.|||
|Cash orcash equhrahmts|
|---|
|Usted investments|
|Investment
properties|
|Sochd investments|
|Other invesbnents|
|Total|
|17'lfyeas charky holds hnrestment
proper5es, phase complete the faRming note|
|---|
|(I) Explain the methods and signigcant
assumptions|
|In determining
the fah value ofinvestment
property|
|hekl bythe chargy|
|(B) Mwne orindependent
valuer, ifapplicable, and|
|ndevant quagfkations|
|~m
Provide dotage ofany restrictions on the abggy|
|to realise investment
property oron the remittance of|
|income ordhrposal pmceeds|
|(iv} Explain any co tractual obBgations forthe|
|purchase, construction ordevelopment
of|
|investment
pmperty orforrepahs, maintenance
or|
|enhancements|
|Cash orcash equivakmts||||
|---|---|---|---|
|Usted irwesbnents||||
|Inveslmsnt
propmtkm||||
|Sockd Investments||||
|Other Investments||||
|Total||||
|17$Guarantees||||
|Rease provide detags and maount ofany gummrtse
made tooron behalf ofathkd party|NONE|||
|Nmne ofthe engty oren55se benelkting
fram those||||
|gu rantees||||
|Rease explain how the guarantee fmthem the||||
|charity's akns||||
|17.6Concessionary
loans||||
|||llss year|Lastyear g|
|||g||
|Amount ofconcessionary
loans made (lbdgpbr loans||||
|msdv msy be rgsctussd ln aggregate pravldvd gsrlscab||||
|srgpsgsgun duss nstebscnm sljpdgcsnr brgnnmgun).||||
||Total|||
|Amount ofconcessionmy
loans recehmd
burns recrnvsd may bs rgscbmsdbr
aggregate~||Tlgs year
g|test year K|
|lhst such sggrsgsgcn does nut ubscme signNcsnl||||
|lnlarnmgoql.||||
||Total|||
|Tenne and condibons eg brtennd rate, secwky||||
|provided||||
|Value ofany concessionary
loans whkh have been||||
|commkted
but not taken up atthe mporgng date||||
|Amounts
payable within 1year||||
|Amounts
payable atter mom than 1year||||
|Amounts
nnxdvable
wkhin 1year||||
|Amounts
receivable after mors than 1year||||
|17.7Addigonal
Informa5on||||
|Rease provide tnfornudion
about the signgicmrce of||||
|investments
tothe charity's flnanckd posi5on or||||
|performance eg.tenne and condigons ofleans orthe||||
|use ofhedging tomanage financkd risk.||||
|Forall investments
measured atfairvalue, the bash
for~ing the value, inclucgng any
assmnptions
appgsd when using avahndkm||||
|technique.||||
|Whete acharity oritssubsidiary
has prcnnded||||
|financial assets asaform ofsecurity, the canykrg||||
|amount ofthe gnanckd asset phdged assecurky||||
|and the tenne and condkions ndagng toits pledge.||||
||||Donated|goods||
|---|---|---|---|---|---|
||||||Work in|
||For|Forresale|For|Forresale|progress|
|Charitable activities:||||||
|Opening||||||
|Added in period||||||
|Expensedin
period||||||
|Impaired||||||
|Closing||||||
|Other trading activities:||||||
|Opening||||||
|Addedin period||||||
|Expensed in period||||||
|Impaired||||||
|Closing||||||
|Other. '||||||
|Opening||||||
|Addedin period||||||
|Expensed in pened||||||
|Impaired||||||
|Closing||||||
|Total this year||||||
|Total previous year||||||
##
##
##
##
##
|Where the charity has cont
their existence isremote.|Where the charity has cont
their existence isremote.|ing|ent
liabilities|, please comple|te the following section unless th|
|---|---|---|---|---|---|
|DescripSon ofilem including||ils|legal nature.|Please|Esfimate ofSnancial eSect|
|describe any security|provided||in connection|tothe||
|liabili||||||
|NONE||||||
|Where the charity has contingent assets
probable|Where the charity has contingent assets
probable|, please complete the fo|llowing section when their|
|---|---|---|---|
|Descripgon ofilem|||Esfimate ofInancial elliect|
|NONE||||
|23.3 Other disclosures|forcontingent assets and/or liabilities|||
|Please provide the following
information||where practicable:||
|Explain any uncertainties|relating tothe|amount||
|ortiming ofsettlement;|and the possibility ofany|||
|reimbursement||||
|Where itisnot practical|to make one or|more of||
|these disclosures,
please state this fact||||
##
|Short|term cash investments|(less than 3months|maturity date)|||
|---|---|---|---|---|---|
|Short|term deposits|||||
|Cash|at bank and on hand|||236672|168761|
|Other||||||
|Total||||236,672|168,761|
|27' Transfers between funds|27' Transfers between funds||||
|---|---|---|---|---|
|||Reason fortransfer and wham endowment|isconverted to income,|Amount|
|||legal power forits conversion|||
|Between unrestricted|and||||
|restricted funds|||||
|Between endowment|and||||
|restricted funds|||||
|Between endowment|and||||
|unrestricted
funds|||||
|27A|Des
ted funds|||||
|---|---|---|---|---|---|
||Planned use|Pu|ofthe d|nation|Amount|
|In the period the charity has pahf hust
other beneiits paht toatrustee by the|ees mmuneratlon
and benerris.
Pleas
charity orany i stitution orcompany|e give the amount of,
connected with it.|and legal authority
fo|
|---|---|---|---|
|||Amounts|paid orbenefit vahie|
|Name oftrustee|Legal authority (eg
oider, governing
document)|Rediaidancy
(incluiBng
l088 Of||
|||o%ceyex||
||||giathi|
|Please give detaHs ofwhy remuneration|orother employment|||
|benefris were pa&i.||||
|Where an exgmtia payment has been made toatrustee,||||
|pro vide an explanation ofthe natum ofthe payment.
ornament.||||
|Ifa third parly has been reimbursed
forproviding one ormore||||
|trustees, state the natum ofthe payment and amount ofthe||||
|mimb||||
|State the number oftrustees to whom|rath ament benefits are|||
|accruing under adermed contribution|pension schema|||
##
|Type ofexpenses ielmbursed|Type ofexpenses ielmbursed|
|---|---|
|Subsistence||
|Accommodafion||
|Other (please specify):||
|Rease provide the number oftrustees reimbursed|for|
|expenses orwho had expenses paid by the charity||
|Them have been no related party transactions
in the reporting|Them have been no related party transactions
in the reporting|Them have been no related party transactions
in the reporting|period (True orFalse)||TRUE|TRUE|
|---|---|---|---|---|---|---|
|||||||Amounts|
|Nameof thetrusteeor
related party|Retatlonshipto
chanty|Descriptim ofthe
transaction(s)||Balance at
period end|Prrrvision forbad debts
at period end|wlttbm oif
during
reporting|
|||||||period|
|In motion to the transactions
above, please provide the twms|||||||
|and conditions, inckrding|any security and|the nahne ofany|||||
|payment (conskieration)|tobeprovidedin|settlement.|||||
|Forany related party, please pro vide debuTsof any guarantees|||||||
|given orreceived.|||||||
##
|Forthe year end|ed 31August 202|1||
|---|---|---|---|
|Account||||
|INCOMING RESOURCES||||
|Voluntary
Income||||
|Subscrip5aa
Reverxx.||Si,439|204,496|
|Totd Voluntary Income||$443$||
|JRS- Furlough Grat
Total INCOMING RESOURCES||18,119
104~|0|
|RESOURCES EXPENDED||||
|Other resources expended||||
|Subccrtractcrs
/Fredaaers
Online Payment Cha gas||51,469
3~|114,154
2,019|
|Insurmae||941|3,081|
|Club Supplies||425|2,687|
|Summer Fair||0|0|
|Chd ~||627|647|
|Equipment
Expensed||315|6,771|
|Total Oth«resources
expended||57+37|129+59|
|Total RESOURCES EXPENDED||57/ST|129859|
|INCOMING RESOURCES - RESOURCES EXPENDED||||
|SUPPORT COSTS||||
|Management||||
|Salaries
HMRC - Employers NICS||46+02
1~|46,057
Q89|
|HMRC —PAVE and Employees NIC's||11,897|12,091|
|Employers
Penstrxts Costs
Emltoyees Penskn Cods||1,544
2,059|1,430
1~|
|StaifTrdring||0|288|
|Travd - Nabanal||1.139|1,146|
|ErVsrtdrxnert||0|62|
|Gifts||541|150|
|Prirtlng 8Sktionery
~Freight &Couier||78
2|325
5|
|ITSoltvva e, ITCaatxnables|and Tdecoms|6,564|2,634|
|Subscripttats
Expense||29|35|
|Generd Expenses||107|147|
|Charitable
Donations||0|0|
|Audt 8Accmxtancy fees||928|859|
|tergal Expenses||63|23|
|Bank Fees||16|0|
|Deprecidlon
Expense||129|776|
|Total Managenant
Total SUPPORT COSTS||73,155
73,155|VIVQ2
70~|
|NET ItCOME||||