REGISTERED COMPANY NUMBER 08560686 {England and Wales) REGISTERED CHARITY NUMBER:1153628 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2024 for Les Ateliers
Les Ateliers Contents of the Financial Statements Forthe Year Ended 31 August 2024 Pa Report of the Trustees Independent Examiners Report Statement of Financial Activities Balance sheet Notes to the Financial Statements 8-48 The following page does not form part of the statutory accounts Detailed Statement of Financial Activities 49
Trustees, Annual Report for the period From 01.09.2023 to 31.08.2024 Section A Reference and administration details Charlty name LES ATELIERS Reglstered charlty number (If any) 1153628 Charity's principal address c/0 Eeole Marie d'orliac 60 C]ancarty Road LONDON Postcode SW6 3AA Names of the charity trustees who manage the charlty Truslee name Office {if any) Chair Dates acted if not for whole ear Mrs Hélène Van Zon Mrs Camille Singer Mrs Elise Lelong Mrs Laure Morel Mrs Zrinka Ivkovic Mrs Maria Priego Appointed 19.09.2023 Appointed 19.09.2023 Appointed 19.09.2023 Resigned on 19.09.2023 Resigned on 19.09.2023 Resigned on 19.09.2023 Chair Name of chief executive or names of senior stsff members (Optional information) Charity managed by two administrators. Stéphanie Warhurst Emmanuelle Chiampo-Anthony Section B Structure, overnance and mana ement Description of the charity's trusts Deed of Thist Type of governing document leg triJbt deed. constiluLion) How the charity is constituted leg. trust. association, ooiiipanyi Limited Company Lin]ited by guarantee, as defined by the Companies Act 2006. Trustee selection methods (eg apHoint?d by. elected by) Appointed by previous trustees Additional information The insurance cover is with Morton Michel who were chosen because they came recommended by Out of School Alliance as specialists of after-school clubs, providers and offered an equally comprehensive policy for a better price than our previous insurer.
Secti,on C Ob"ectives, activities and achievements Summary of the objects of the charlty set out in Its governing document The aim of the charity is to organise and support sporting, cultural and artistic after-sehool activities for the pupils of Marie d'orliac and Fulham Bilingual school. In addition to their primary aim of offering children a wryde range of actIties, l£s Ateliers also offer an invaluable opportunity for children to practi and improve their linguistic skills, French or English, with native speakers, in a relaxed environment. The Ateliers Trustees declare to have had regard to the guidance issued by the Charity Commission on public benefit for all their decisions. There is no instance when it was decided to depart from the guidance. LES Ateliers registrations for the first term of 2023-2024 took plaee in July. Registrations went really well with 1177 places taken for Term i. New clubs this year included Club Zero Faute, Martia] Arts, Basket, Confiance en Soi, Dessin, Eveil Musical, Maths Games, Voice. For the Judo clubs, there has been a change of proNryder during the year. Ippon Judo has progressively taken over all three Judo clubs from IK)ndon Judokwai. Ippon Judo is registered th the BJA (British Judo Association) which is the official federation for the sport in the UK All gradings Thill now be recorded with the BJA which allows children to continue with their practise after leaving the school. Ateliers, refunded the price of the new linCe (£10) to all families who requested it to compensate for this change of governing body. Summary of the maln activities undertaken for the publlc benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) A particular effort focused on keeping the pri of the Clubs at an affordable level for all, so we have kept the same club fares as in 2022-23. All students receing scholarships from the French government continue to be offered one free activity a week. Summary of the main achievements of the charity during the year The Ateliers still sponsored the very popular Father Christmas visit in every dass. Each class got a gift from Santa from a Thush list submitted by each teacher. I£s Ateliers administrators distributed the gifts in the dassrooms with the help of Santa. IES Ate]iers were again heavily involved in the School Fair that took place on a Friday in the school premises. We organised two rides of giant inflatable slide and tea eups, as well as a photobooth. We also organised The Atelier's Show in the afternoon where children performed in front of their parents to showcased what they learned during the c]ubs. French C]ub, Eveil Musical, Voice, Guitar, Ukulélé clubs were involved. This was a success and we hope to be able to do this next year. Website
AMJ is still in charge of the website with a dedicated bilingual technician who knows our structure well. They eontinue to fine tune many aspects of the general operation to make the administrators, coordinators, supervisors and families, use of the plarform as smooth and efficient as possible. Accounts VJS Aceountancy Services Ltd is still in charge of collating and filing Les Ateliers accounts. The administrators use Xero accountancy cloud system. Section E Financial review Brief statement of the charity's policy on reserves In line with aceountancy good practice advice, we keep a full term of liquidity available in the bank account to cover freelancers, fees and suppliers, expenses. Details of any funds materially in deficit N/A Further financial review details (Optional infomiation) The Ateliers only source of funds is the registration fees paid by parents/carers each term. You may choose to include additional information. where relevant about: the charity's principal SoUrS of funds (including any fundraising)., how expenditure has supported the key objectives of the charity., Expenditure is used to maintain the quality of the service offered by renewing the equipment and investing in resources and events that benefit one or all club(s). Section F The year ahead Changes of personneI rnean that Ateliers will lose two of their valued freelancers but there are some new teachers with ideas who will hopefully lead to exciting new clubs. Section G Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charitys trustees
' Signature(8) Full name(s) , 4kn w 2owI , C(J)ILLI Position (eg Se¢retary. Chair, etc) Date 2¥14412oL4
Independent Examinerfs Report to the Trustees of Les Ateliers I report on the accounts for the year ended 31 August 2024 set out on pages 5- 48. Respecetive responsibilities of the truste8s and examiner The Truslees {who are also directors ofthe company for the purposes of company lawl are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. Having satisfied myself Ihal the charty is not subject to audit under company law and is eluible for independent examination, it is my responsibility lo examine the accounts under section 145 of the Ch2rities Act,. lo follow the procedures laid down in the general Directions given by the Charrty Commission under section 14515) b of the Charf(ies AGt- and lo state whether particular matters have Gome lo my attention. Basls of the independent examinorfs report Basis of independent examinerfs report My examination was carried out in accordance with the general Direclions gwen by the Charty Commission. An examination includes a review of the accounting records kept by the chartty and a comparÉson of tha accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning concerning any such matters. The procedures undertaken do not provide all the evKlence Ihat would be required in an audit and consequently no opinion is given as to whether the accounts present 8 'true and fair vièw, and the report is limited to those matters set out in the statement below, Independent èxaminerfs statement In connection with my examination. no matter has come to my attention.. (11 whh gives me reasonable cause to belEve that in any material respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Acl 2006. and to prepare accounts which accord with the accounting standards, comply with the accounting requirements of section 396 ofthe Companies Act 2006 and wtth Ihe methods and principles of the Slatement of Recommended Practice.. Accounting and Reporting by Charf(ies have not been met.. or (21 to which, in my opinion, attention should be drawn in order to enable a proper understanding ofthe accounts to be reached. Signed: Date: e¥/i, lio z* VJS Accountancy Services Limited Georgeville Hurlmore Road Godalming Surrey GU7 2RA
LES ATELIERS 1153628 08560686 eriod 3110812024 Cofflpany No Annual accounts for the 0110912023 Section A Statement of financial activities (including summary income and expenditure account) R•strletsd incomg nds Unrèstrlcted fvnds EndtMm•nt fund$ Prlor year funds R•commended catsoorl•s by activlty Totrl funds Income (Not8 31 F01 F02 F03 F04 F05 Incoming Re50urc88 frun genbrated funds 339.853 339,853 329.676 I5neLS Sewatematerid itaD (lit[& Total Exponditure (Notes 6) ExwNJ6tswe on: RisiroJfwKI6 Charillewvlb"e5 339 853 329 676 S10 297.770 297 770 297,770 273.291 273 291 Total S12 Nel incom81(•xpèndlturel before tax forthe reporting period T% wa4e 813 42,083 56,385 S14 Nel incorne1(exndjtUreI afler tax before investment gainslllosso$1 515 42.083 56 385 NdgaiTrlll(%seS)anitpStsNetts 516 Net incomel(expenditure) Extraordinary iterns Transfers between funds Other rt¢ognised gainslllosses): S17 S18 S19 Gwn5 1¢6$05 rwaluation¢f fix a5T£ts fvy L& wtrfl(Ese61 Net movement in funds S21 Reconciliation of funds.. Total fird5 255,447 297 529 255,447 297.529 199,{2 255 447 Total funds canied fonvard S24
LES ATELIERS Charty Cofffjany 1153628 08560686 Asat 37 August 2024 Section B Balance sheel iknre5ts1¢l•J In¢thTrB £n(trrn•nt T4)1 th lunds yur y8ar Fixed assets Intsnglble a66ets rangible aBS•ts Herltage &sets Investffl•nts F01 F02 F03 FOS (Nots 151 (Note 141 INol• 171 Total ftr•d assets Cuffent assets Sto¢k¥ (Note 181 Deblors INots 19) Investments IMot• 17AI Cash at banjtand im hand INot• 241 Totttl¢umtasts 9505 9.505 13 859 418,864 428,369 419,864 428,269 360,185 BID Credilors: amount¥ fa114ng du•wllhln INot• 20) 130 840 130 840 118598 Netcurtvnt•mlrfliabillli•sJ 297,529 297.529 255447 rotalaSss IS cuirgllt liabllllle8 B13 297,529 297,629 255447 Cwdltors.. •mounts lalllng du? &i•r ygar Pro¥l8l&n$ lorlabilitits Total n•f as Qrllablntles Funds of Iho Charity Endowment lund$ INL)te 271 Restfftied Incomefundg INllte 27) Unrnri¢tsd funds Bl8 297,529 297,529 255447 Blg 297 529 1 255 447 FaiT valu• rns•The Totalfund¥ 297,529 7,529 The Mp8Y wa5 6ntfthd to ¢¥uiptlon Imm 4udltund•rs477of the C¢Mnpanio• A¢t lore1dlIng compan(•& The m8mbeKs IMv• not rnqulrnd th• COMpy• obtsin aCcon1•n wlth soctn 476 oflm ¢omp4Tr1¢8 Act 2QO¢ 7h•dlmotorn a¢knvwl#dg9 Iholrwon$lbllltles forcofflplrn wllh th••¥quirnTr•nts tsfth• Componl85 Ad wlth resp8ct t•o¢c¢unllng fteorfs andth•preparntloft of 1COUnt Tl1•seIfj have bmn prnpornl a¢¢o•uTan¢•wlth th•pmvtsMwsapplic•bl8 10 sm8MGOfflP•ni•S $ubl•etio the smaNMP1s rtghne and in aGGOan¢8 with FRS102 SORP. Dale of appmal Sbped by0 on bBW Dfalltbe Prknl ',28.1111. Dale Slgn8trJrt of dIeOaUthentIc•tlng accourbts boing sBnl to Convan5 SbnptUTe Z8 Ki Printmme
Section C Notes to the accounts Note 1 Basis of proparatlon This section should be completod byall charities. 1.1 Basls of accountlng These accounts have been prepargd under the htstorlcal cost conventKJn with items recognlsed at cost or transactbn valu8 unless otherwise stated In the rel8vant nolelsl to these accounts. The accounts have been red in accordance wth.. the Statement of ReGommended Pract9.. Accounting and Reportlng by CharTtl8s preparing thelr accounts in ao¢ordance with the Financial Reporting Standard applicable in the UK and Republtc of Ireland IFRS 1021 i8sued on 16 Juty 2014 and with. and wtth. the Finanoial ReFX)rting Standard apPI*ble in the Unf(ed ngdorn and Republlc of Ireland IFRS 1021 and with the Charities Act 2011. The charty constrtutes a publlc benerrt entity as defu)ed by FRS 102." -Tick as appropriate 1.2 Going Concorn If the are mate1701 un¢ert8inties lated to events or¢ondltlons that cast significant doubt on the chai7tys ability to continue as a goiTng Mncem, please provide the followlng detalls or stat• "Not appllcable". rf appropiiate." An expLgnatM)n as lo those factors that support the conclusion that the charity is a golng conc8rn', Not appllcable Discb5ure of any LtncertainlEs that makè the goirYJ concern assumplDn doubtful., Not applicabl• Where accounts are not prepared on a golng concern basls, please disclose thL8 fact together with the basis on which the trustees prepared the accounts and the reason why the charty not regarded as a going concern. Not applicable 1.3 Chang8 of accounting policy The acGounts present a Irug and fair VEW and no changes have been made lo the accounting policies adopted in note { }. Yes" -rk as appropriate No. Please disclose.. {iJ the nature of th• change in accounting poli¢yJ {ii) the reasons why applylng the new accounting polky pmvldes morg reli•ble and morn rnlevant informallon,. and (Ill) the amount of lh• adjustment foreach line affe¢ted In the ¢urTent poriod, each prlorperfodprnsentod and the aggrngate 8mount of the adjustment rn18ting to perfods beforo those presented, 3.44 FRS102 SORP.
1.4 Changes to accountlng estimate No changes to accounting estimates have occurred in the reporting period13.46 FRS102 SORP). Yes" -rick as apptopriate Please dlsclose.. (i) the nature of any changes.. (li) the effect of the change on Incom0 and oxpon$e or OSSOts and Ilabllltles forthe cuffent peiiod,. and (iii) whepractiCab1e. the effect of the change In ono or moro futurn periods 1.5 Materlal prloryaar errors No material Prior year error have been enIffied in the reporthg period Yes, 3.47 FR5102 SORP . -Tick as apprDpnalB Please dlscloso." (i) the nature of the pNorperfod orror (li) for each priorpwiod pTrsented in the accounts. the amount of tho corroction for ea¢h account line item afloctgd.. and (Ill) the amount of the ¢orTe¢tiTon at the beginning of the earflgstprforp8riodprosgrJted in the accounts.
Section C Notes to the accounts Icontl Note 2 Accountlng policies This standard list of accoundng policies hés been applled by the charity except for thos• deleted. hlfrere o dlfferent or additional pollcy has been adopted Ihen this Is detsiled In Ihe ljox below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description ofthe nae of•ach change in a¢countlng pollcy NIA - Non• Reconcllladon of lunds per previous GAAP to funds delermined under FRS 102 End of perlod stsrt ofperlod Fund balan¢95 as prevlou61y ststed Adjusthients.. Fund balan¢• as re$tated Reconcilialion of netlnGome/{n•l expentllture) perprevious GAIIP to netincome/(n•t •xpgndlture) under FRS 102 End of Net incomollèxpenditurel as previously stated Adiustrients.. Previous perlod net In¢omellexpendibJrD) a6 restatsd 10
Section C Notes to the accounts Icontl Note 2 A¢¢ountlng wlicies 2.2 INCOME Re¢otsnition ol Income Thosè ar intluded In the Slatennt of Fln8noal Activrfies (SOFA) when.. the tharSiv becows entitled to the resources., 11 is mte like than noi that the IIu51ee5 reC¢e the resources.. tha nnetary value can be mèasured wlth suffklenl reliabiliiv. No" Trwa. No- Nl8" Offsètting There has been no offsetting of asÈétS 8nd lbIllI&s. OT inwme and gxpenses, unless required or pemitte(I by the FRS 102 SORP or FRS 102. Grdnts and donatKJn$ are only induded in tha SOFA when the general income recognition ttiteTia a nEt15.10 10 5.12 FRS102 SORPI Yes. Grants and donations In the ose of perf0mn Tated grants. In>[[ rrnjsl only be re(ognised to the extent that the chafity has provKJed th8 specrfied goolls Dr setvices as 8ntitk8rnent to the grdnt onty 0r5 when thp perf0mnCe related condillons arè met15.16 FRS 102 SORPI Lega85 are induded in the SOFA vthen receipt is pbab, that Is. when knere ha5 been grdnt of probatÈ. the executors have established that there 8re 5ufficEnt 45sets in the estate and any conditK>ns attachèd to the leg8cy are eitherwith Ihe rA)ntnl of the chanly or have been mt. Lega¢los Yes" No. Nla" No" Governmert grarts Th8 charlty has recelved governNnI grdnts In tho repoiting periDd Grft AKJ te1vable is Included in incom& whon th8Te 18 a valhy dedardliori from the donor. Tax reclalms on dvnalron$ Any Grfi Aid omounl rE¢ov&red on a dOnatn is consided lo be part of that gift and Is and gifts Ireaièd as an addluon lo the sarre fun(1 as thé initial donallon Unless the donor orthp tèmis of th8 appeal have $peGrfied Otheise. Y9S' No. ThL Is onty Induded in the SOFA on¢8 the chamly has provideLI Ihtr rnlaied good8 or servlce8 or met the perfornon¢ rtsLqted condillons. Yes. Corwractual Income pertorrnante rèlated grants No. Donaled goods Donated goods are measured at farvabjè Vhe amunt forwhich the asset ctsuld be exchanged) unlèss Impractkal to do 80. Th& cost of any stock of good8 don8t8d for distributn to benefr¢ries is deémd to be the fak value of thasé gifts ai th6 tirth of their 1pt and they are rÈcognÉed on recaipt. In the repotting penod in the stocks are di8trbuted. they are recogni5ed as an expense 8t the carrying arrrf)unt Df the stodES at distrfbution. Nla. Donated goods for regale gre measured at airvakJÈ on init1 COgnitn. thich is the expert8d pror£gd5 frDm sa18 Itss the expede(I c051s of sale, and COgnised in 'lncore frotn olhBrtradinll actMtEs' with the corresponding stock recognised in the balance sheet. On its Sa the ¥31ue of $tock is charg8d again5t'lncomp fiom otherttading a¢livllk8' and the proce8d8 from Sale are aLs0 Tecognispd as'lncome from other trading actnfilies,. Goods donated foron-going use by the charity are rpthgnised as tangIb red 8S58t5 and Induded in th& SOFA as incoming resour$ when recehable. Yes. Nla. Yes" No. Gfft8 in kind for use by the charty are induded In the SOFA as inoJrre frvm donatvn$ when receNable. Yps. Donat¢d $èrvie&s and Don8t8d 88Nlc88 and f8cIitBs ap induded in th& SOFA when rece9d at the value of tho glft to the charity prOded the valua of the gfft c8n be measupij rplk?bly. Yg$' No" rxjnated 88Nices and foclitps that ar8 consumd inyrftdialely are Rcogned a$ InM vthlh an equival8nt amount recognised as an expens8 under the appropriate headlng in the SOFA. Yes. No. Y&s' Support ¢o¥ts The charity has Incu expendituw on support wsts. The value of any voluntary help not induded in the acGounts bui is deSbod in the Irustè&$' annual report. Yes. Volunt•8r help Incomo from irtsresL royal¢ie¥ amd divld&nd$ Thi L8 in¢Juded in the atxounts whan r8C8lPt is probabk and the arntsunt recewable can be measur8d rèlrably. Yes. No" Intomo from m•mbershlp MembeBhlp subscriptions recewed in the nature of a gfft ar8 r8wgnk%ed in th)natn$ and 8ubgcrlpffj0ns Legaoes.
MÈmb6rship 8ubscriplh)ns thiGh gwes a m8mb&r the right lo buy services or other benefits aré recognised as incoryE eamtrd from the provis of goods and services 8$ Inconi? Irn charilabk activit$. Yes. 5olllemerit of insuranco clalm8 IDsuran( tlmS are only nduded in the SOFA whèn the general COgnitn uiteria are mèi15.10 10 5.12 FRS102 SORPI and are induded as an item of other incom in Ihe SOFA. Yes. Nla. Inve$kneht g8ln8 and Ios$ÈB Thk5 in¢ludes 8ny alIsed orUnrealed gains or k)sses on Ihe of inve$thnts and any ga¥1 or b88 re8utting from revaluing invtrsim8nts to martel vabe 8t the ènd of thè year. Yes. 2.3 EXPENDITURE AND LIABILITIES Liabllitlas are reCOgne whtre il mre likely than not that there a ltrgal orconslNcllve oblgalion committing thé thathy lo pay out re50uTres an($ the amunl of the oblvJation ¢an be ttt reasonable Certaty. GtsvÈmanc& and 8UPPOrt Support costs have been alloGated betweèn yov8m8nce costs and othèr support. Costs Govemance costs comple all co$ts in¥ofving publ aOUntabIlty of the charlty and its compl¢ ¥t rogulalion and oood practio. Support costs indude centrdl functions and have been 8llts¢atèd to actlvity cost categorie5 on a basis cvnsi$tént wth the use of $oUr¢$, &g alkJcatlng property cost5 by Th)oraa3, or per rapita, st8lf cosls by the lime spÈnt and other costs by their usage. Yes" Ll8blllty re¢ognilron Yes. a" Y¢s- Grants with p8rfoThnan¢tr condlOn$ Wher8 the charity give5 a grant with condrflons lor ils paymgnt being a sp&cif¢ l&v&l ol s8NKe oroulpul to be pyad, such grants are onty recognised in the SOFA once the ipEnt of thé grant has provh1ed the 5p8Gffi&d or oulpul. Ye$" No. Grants peyable without perform•ntÈ eondlWon8 hera there are no contlitK)ns attaehing lo the grant thot enable8 the donor chafily to reali5ticalty avoid the corrmitDEnt. 8 IPdbiltyforth6 ful fund9 obfig81h)n rwst be cognlsed. Yes" Ye5. No" Redundancy cost The chariiy made no redundancy payThnts during the reporting penod. Yes. a" D•tsrr•d ITme No maleiial ¢em of defetred incon h8s been induded in the awunts. The ch8rily has creditors which 8re measured al settlemgnt HrrK>unt$ less any Irade di5counl$ Yès" Crvditws Yes. Provlslon5 for li•bilitiè$ A Ik4bilty Is maasured on recognilK>n at its historical cosi and then subsequendy m8a$ured ai the besl estrnate ¢f thè amount required lo settle the Obl#tiOn at Iht reportlng date The charity a(¢ounlS for bas¢ finanal illslrumènts on inrtlal regnition a5 per paragrdph 8aslc financlal Instruments 10.7 FRS102 SORP. Subsequefti mè8sur8ffnt as per paEagrdph5 11.17 to 11.19, FRS102 SORP. Yes" a" 2.4 ASSETS Tangible ffixed a$sots lor usè by ¢harSty These ar& trpit81188d rflhey c8n be used fDr moF8 Ih8n one year. and cost allgast Yès. They are valued at The deptsckition te9 and nEthod$ u&8d are di8dos8¢J in note 14. The charity has Intangib red as$els. th81 is. non-rrrf)nelary asset$ that do nol have phystsl subs18nc8 bul are identffiable and a ¢ontrol by the chartty through ujstody or 981 rfghls. The anrsattOn rates and m8thods ugeil are disdosètl in nots I s. Intanglbl6 thx8d assets Yes. Yes" a" They are vabJ8d at The diarity has heritage assets. that is. non-nK>n8tary assets with histoit. arbstiG. s¢ntMc. ttchnologlcal. geophysical or environmantsl qualiles thot are held and maintained principaly f0rth6lrtonbUli0n lo knowledge and IxJ11ure. Th& depiecialion r8te5 and mèthods used 85 discbsed in note 16. Ye5. Heritsye 8S6ets Yes. No. Wa" Thèy vakn8d al w5t. Fiwd 85s?l inve5trrEnts in quotsd shares, traded bon¢J5 and simi[ invastrthnts ate valued al inthly at cost and subsequently 8t fair value Ith8markel value) al the year end. The same IrealnEnt i9 appl*d to unllsted investments unless fair value tAnnol ba asured in vthich case rt is asUred at C051 irr¥>8im8nt. Irweslm?nts Yes. a. Investments held forrpsale or pending their sale and cagh and c85h èqu1vantS Mryth rthlurily date of b5S thon 1 yèar are Iated as cuTrnt Osset i)vestmnts Yes. No. a. Slo¢k$ •nd wtsrk In proyr•i& Stocks held for Sale a$ part of non<h8rf1abb Ir8de arB rre45ud at the knwer orcosl or net realIsab vakJÈ. Goods ors8r¢lc88 Ptovided as part of a charitable atY are ff35red at net rpatsabl8 value based on the seNlce polenllal provK4ed by Df stock. 12
Work in progre8s is valueLI al eQSt less any for88eeable Ios5 that is likely lo ocwron the contrad. Yes. Nla" Deblots lfftduding trade debtor5 and roans receIvabl3[@ tn&asured on reu)gnitn at settlèmènt amunt afterany trade discounts or 8mount advanced by the charity. Sub5equentty. they a measured 8t the cash orothtrconsh1eration expe(ed to be rewed. The charrty ha5 investmgnts hokls for resale or p8ndlng ther Sale and cash an(J cash equN#lents with a maturity date less than one year. These in¢lutl8 cash on dapos and rash &oui¥aknls with a of loss than one year held for Invtsimènt pUoSe$ r81her Ihan to n8t short4erm cash corrwnitfftnts as they fall due. Debtors Yes. Nfa. Currerf •$$et Invoslments Yes. They afy valued al falr value extept whère thay qualrfy a5 ba51¢ finantlal inslNmènt8. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE None
Section C Notes tolhe accounts Iconti Note 3 Income Restricted incNno Analysls of 5ncomt U1trICt&d Traal Priw Donations and 1gga¢i•s: DonatnS and grfts GrftA LegacEs General grants provhled by governmgnvolher charitE Membership subscriptn9 and sponsorshp5 which are in substance donÉtH)ns Donated oods, facilrfties and servres other 339.853 339 853 329.676 Total 339.853 329 876 Charitsblè activiti- Incorning Re50urcès - Income from After-&h(x)I Other Total othèr tradlng octiviti•s: othèr Tot?1 Incorne from Investment$.' Interest Income Oividènd income Rental and laasin Other Income Total Separate materfal item Of income Total othw: ConversK)n ol endowment funds inlo incom Galn on dpOSal of a tangitle ffixed asset held for charty's own use Gain on disP05al of a programme reLsied investment Royatties frorn the exploilalion of intellectual property ruhts Other Total TOTAL INCOME 339 853 339 53 329.676 Other Infomafjon.. All inci)me In the prlor year was unrpstri¢t¢d •x¢¢p¢ for.. Iploa¥¢ pro¥ld8 description and amounts) Wher6 ary endowment fund 1$ converted into incom& In th• t¢potling ppriod plea5¢ glv¢ the reason for tha conversion. IAfjthln the Incom8 items aljove lh¢ following iterns are matsrial= Iplease d15cIose th nare, amount and any prior year arnountsl l•lTher¢ sums orlgln8lly denominat¢d In forelgn currency have bBen Included In In¢t>me, explaln the ba515 on which those $um8 have bgen translated irto $tsrllng lor tho currency in whi¢h the aGGourts aro drown upl. 14
Section C Notes to the accounts (cont) Note4 Analysi8 of recelpts of government grants Thi$ year Last year D¢sGri h Scheme Grant tlon Govemment grant 1 Govornment grant 2 Government grant 3 other JRS Furbu Total Please provlde dgtails of any unfulfllled condltions and othercontlngencias allathing to grants that have been regnISed in income. MIA Please give dptails of otherfoTh$ of govemment assistance from which the charlty has dirèctly beneflted. NIA
Section C Notes to the accounts (contl Note 5 Donated goods. facilities and servlces This year Last year Seconded staff Usa of property Other Please provide details of th• a¢countlng pollcy for tho recognition and valuatlon of donoted goods. facllltles and serrflces. NIA Please provide details of any unfulflllgd condltlons and other contingencies attaching to resources from donated goods and sarvicès not recognlsod In income. NIA ptoase glve details of other fomis of oth*r donated goods and ser•lces not recognlsed In tho accounts, eg ontribution of unpald volunteers. WA
Section C Plotes 10 Ilio accounts Note 6 Expenditur8 tr1sMd Analyth of •xpendiiiir# TGtsI Prlor Expvndi1u0n 8lng l¥nds.' Incurr Shing dDnatiDn¥ h¢Urr sking legacbs Incurred sking gr8rts OFYra19 Membership 5chernEs and bllerie8 stag fundra Events Fundraing agents charty shops Oraliro a trading Gompany urthrtakkng non<haritae Advertlng, rnarkelng, dir1 rnaAaryJ PLClty Startup¢ost¥ Incurred In general9 npw SDurcedfubJrelncorne Database dweknwnBnl ¢osts Other trading actrithes Inveshnenl mansgemeni¢c¢ts'. rtl I mana Costof obtsining inve¥tsnenladvKe InvesMent adMintraIn costs Inl4tual prDpety kenGng Gosis RenIct, propety repa5 gnd rnaintenancpchatge Tolal owndit¥r¥ on rkl*lng lund Expendf(ur• on charflable actniities Tot41 oxpendlturo on charitablè aclhtlll•8 $ar&o maiarfal
em olexpensE
Total Oher otfw r•sr¢eS OthEr rESOurces ex OthEr rEyutsrces ex Other r¢50urces ex rt costs- M8na Tot01 OthèrexpendUrB 5LQKonli4clurs l &n¢S d9d- Onlne Pa m& d4- Insvrsnce ded-su SE 197 37T 197377 58TI ?Q78 10 591 81 612 81,612 273 291 TOTAL EXPENDL•RE 297.770 297 Other inforThation'. Analys of expgndiiuA On thar5tabl•actlvltl Gr¢lt fundng of Yity ¢)r pr¢Jyr&Mrng A¢iJvllbgfj dlThcUy support CoJls Totsl U4B y••r fo(4lprfor year thity I h8r p< yEir expendiwr• oTr¢harftsbl• e¥vl¥•# th 1xwndlrfj 5t&m$ atsovi th• IDI1 Itarns ara matsrlal= Ipleaè th<lo•è tho notyr, ¥mjtilld any prior y••r•mountsl WhErt •umts dgnornlnafthd In fOl0n ¢rrncY hkvi been Includèd In oxyndltyr•, xw•ln the oosls w %¥hl¢h h•v• bv•n wanslatsd irrtts•t¢rling lorthe ¢urr•ncy In whl¢h th• 4¢¢ouMs ar•
Section C Notes to the accounts Icontl Note 7 Extraordinary items Please explain the nature of each extraordinary item occurring in the period. Thls year Last year Descri tion Extraordinary item 1 Extraordinary item 2 Extraordinary Item 3 Extraordinary Item 4 Total extrnordinary items 18
Section C Notes to the ac¢oLints Note 8 Funds received as agent 8.1 Please mplete thls note if tho charity has agr90d to admini¥terth¢ funds olanothwgntlty as fts agenl. 14ot•.. Ma ¢hattyls actlng as an agent, It should not rQgls& th8 Income In Ihe St•t•m&nt of Flnanclal A¢tivilies orthg Balaneo Shwt. Arntsnt rèe•fv4d Amount Id out Balance held at erigd end De$crfptionlname of party Related party IY•s or Nol Thls Thls Last Thls Last ear Total 8.2 Where a ¢on80rtia orslmllaraffangemenl exists wh8r•by 2 ormore charttles co-oper•re to 8¢h1o economies in thgpurchas8 of gogds orsernlG•S. plgase dl8Glo$e d$i•ll$ of any balanoes outstsnding b•tw••n anypartlclpatlng membern. De5CptIon1n¥rn? of party Balance held at griod end Thls ar Last Total 19
Section C Note5 tothe ac¢oLJnts Note 9 Support Costs Pl*•s• eomplote Ihls note rfth$ ¢hèrity has anaty$ its wen$os uslng activity ateggriès and has support ¢o$¢$. Basis of allocatlon ID¢$¢rlbe method Raijing fund5 A¢¥¥lty 1 Acttvity 2 A¢tlvlty 3 Grand total Support C05t exam other Total PleaseproYid¢ dètèils olthè accounling policyadopt•d forthe apportionment of costs belween actlvitigs and any estimation tthniqugs usod lo l¢lats th•ir apportlonm¢nt. NIA 20
Section C Notes tothe accounts Note10 Details of cortaln types of gxpèndlture Note 10.1 Fees for examinallon of tho account8 Please provide detalls of tho amount pald forany statutory extomal scwtiny ol accounts and otherserviGes provlded byyour independent 9xamln•r. If nothlng was poid please gntèr'o. In the appropriate box(os). Thls yoar Last year Independent examIng$ lees AssuMn¢e sepiices other than Independent examination Tax advlsory fees Otherfees {for example- flnanclal advice. consultancy. accountancy services) paid lo the Independent examiner 600 600 21
Section C N otes to the accounts Icontl Note 11 Paid employees Plea$0 complete this note If the charity has any employe•$ (transactlons with Trustees dealt wlth In Notg 28) 11.1 Staff Costs This year Last year Salarios and wages Soclal security costs Pension costs (defined ¢ontrlbution pension plan) Otheremployee benefits 69,803 2,149 1,756 67,442 1.986 Total staff costs 73,708 70,962 Please provlde datails of oxpenditure on staff working for the charity whosa contracts are with and are paid by a related party Please give detalls of the numberof employees whose total employee benelits (excludlng employ•rpenslon costs) fell within ea¢h band 01 £10,OIXI fmm £60,000 upwards. If theye are no such tr8n$a¢tlons. pleasfj 8nter 'true' In the boxpmvldèd. No èmployees received employee bgngfits {excludlng employor pension costs) for th8 reporting pgriod of more than £60.000 TRUE Band £60 000 to £69 999 £70 000 to £79 999 £80 000 to £89 999 £90 000 t0 £99 999 £100 000 to £109 999 Numberof em lo Please provide the total amount paid to k•y management personnel Ilncludes trustee5 and senior management) for their servicès to the charity. For specific amounts paid to tsta$, see Note 28. NIL 11.2 Average head count in the year This ygar Number Last ygar Number Tho parts of the charity in whlch the omployees work Fundraising Charitable Activities Governance other Total 11.3 Ex-gratia payments to employees and others (excluding tmsteesl Plaase complete if an ex-gratia payment is made. Ploa$e èxplaln thg nature of the payment Please state the legal authority or reason for maklng the payment Plo0$0 State the amount of the paymenl (or value of any waiv•r of a rfght to an ¥¢t) 22
11.4 Redundancy payments Please complete If any redundancy ortèmiin8tlon payment is made In th• perfod. Total amount of payment NONE The naturo of the payment (cash, ass•t etc.) The extgnt of redundancy funding at the balanc8 sheet date Pl•ase state the accounting poli¢y for any redundancy ortemiination payments 23
SecliJn C Notes to the accounts Icontl Note 12 Definod contrlbutlon pension scheme or defined beneflt schgmg accounted for as a defined contribution scheme. 12.1 Please complete this nota If a deflned contrlbutlon penslon scheme is operated. Amount of wntributions recogn15ed In the SOFA as an expense NONE Please explaln the basis for allocating the liability and exp8ns• of deflned contrfbution pension schem• between actlvltles and between restricted and unrestrictsd fvnds. 12.2 Pleasa complete th1$ se¢tlon where the tharitypartlelpat8s In a deflned benefit pension plan but Is unable to as¢¢rtaln It$ share of the undertylng ass•ts &ndllabilitie5. Please confirm that although the scheme is accounted for as a deflned Contrlbutlon plan, It 1$ a defined benefit plan. NIA Please pTovld• such Infomiation as 1$ availabl¢ about the plan's surplus or defi¢lt and the implication$, 11 any, for the reportlng charlty 12.3 Please complete th1$ section where the chaiitypartlclpates In é muftl-employerdefined benefit penslon plan that is acwunled foras a deflned contributlon plan. Descrlbo tho extent to which the charity can be Irable to the plan for other entitlas. ¢bllgatlons under the terms and onditions of tho multlaemployer pl•n NIA Explaln how any Ilablllty arising from an greerngnt wlth a multl4mploy•r plon to fund a ddl¢lt has been deteminod. 24
Section C Notes to the accounts Icolltl Note 13 Grantmaklng Please complete thls note if thfj ¢harltymade anygrants ordonatlons which in aggregate fomi a matejlalpart of the charltable activities undertaken. 13.1 Analys16 of grants paid Ilncluded In cost of ¢harltable activitios) Grants to indivlduals Anal $ls Grants to instltutlons Su ort Costs Total Aclivrt or Actw or c12 Actwrt or AclNit or cl4 Total Please enter"Nil" il th8 chartty does not identify and/orallocate support costs. 13.2 Grants made to institutions Please pmvlde details of charitys URL. Provlde details below My ¢hanTtyhas mode grants to partlcularln$titutlon$ that matenal in the context of its grantmakiTng. Detalls of the institution supported, pumose of the grant and totalpald to each institution 1$ avallable on the charit5 web site. No Names of institutlon Purp050 Total amounl of rnnts pald £ Total grants to Instltutlons in reporting pèriod Other unanalysfjd grants TOTAL GRANfs PAID 25
Section C Notes to the accounts {contl Note 14 Tanglble fixed assets Please complete this note if the char7ty has any tangible fixed assets 14.1 Cost orvaluation Freehold land & buildlng8 Other land & building$ Plant, machlnery and motor vehlcles Flxturgs, rittings and equipmenl Tolal At the beginning of the year Additions 3,268 3,268 Revalualions Disposals Transfers ' At end of the year 3,268 3,268 14.2 Depreciation and impaiThnants -8a8ls SLorRB SLorRB SL SLorRB SLorRB StrawJht Linè ("SL")or Reducing Balance {"RB"I Rate ears At beginning of the year Disposals 3.268 3,268 Depreck?tDn Impairment Transfers. At end ofthe year 3,268 3,268 14.3 Net book value Net book value at the beginning of the year Net book value at the end of the year 26
14.4 Impaim)ent Please provlde a description of the events and circumstances that led to thè recognltlon orreversal of an impaimient loss. 14.5 Revaluation If an accounting policy of revaluation is adopted. please mvide.. the effective date ol the revaluation the name of ind•pendent valuer, rf appllcable the m8thods applied and significant assumptions the carrylng amount that would havo been recognised had the assets been carried under the Cost model. 14.6 Other disclosur68 (i? Please state the amount ol bornwlng costs, if any. Capitalised in the constnJction of tangible fixed assets and the capitalisation t3te used. (iij Please pmvlde the amount of contractual Commitments for the acquisition of tangible flxed assets. (iii) Details of the tence and carrying amounts of property. plant and equipment to which the charity has restrlcted title or that are pledged as securlty for Ilabilities. The 'Yransfers' mw is for movements belween fixed assgt categories. ' Pbase indiGate the mgthod of depTrcialK?n by detIng the method not applic8bb (SL - 27
Section C Notes to the accounts Icontl Note 15 Irrtanglble assets Please mplete this note 11 the chanty has any Intangible assets 15.1 Cost or valuation Project dovelopment costs Patsnts and trademarks Other Total At beginning of the year Addtiions Disposels Revaluattons Transfers . At end of the year 15.2 Amortisatlon and impaimients -method of amortisatlon SLorRB SLorRB SLorRB SLorRB Straight Line ("SL") or Reducing Balance ("RB') Rate At beginning of the year D5sposals Am0rtisan Impairment Transfers" At end of year 15.3 Net book value Nat book value at the beginning of the year Net book value at the end of the year 15.4 Accounting policy Please dlsclose the aGcounfing policy forlntangible fixed assets including." Reasons for choosing amortlsation rates Policies for the recognition of any capltal development 28
Section C Notes tothe accounts Icontl Note16 Heritage assets Please cornplete thts note ifthe chwtyhas hwit8ge8550ts 16.1 Genoral disclosures for all ¢harltles holdlng herttage a88ets {11 Explaln the nature and sc818 01 hgritage assets hold. NONE (111 Explain tha policy lorth• aequ1sltn, PbEgeNatlon, management and disposal of heritag8 ass6ts. 1&2 C05t or valuatoon H¢r11a 08at 8tftage asset M8rlla4• a8801 Herttag¢ a¥¥¢t Total At beglnning ofthe year Addilions DISpals Revaluatlons Transfers ' Atend of the year 1&3 Depreciation and impainn•nts asls SLorRB SLorRB SLorR8 SLcRB SLorRB Slrayhl Line I"SL'I or R&Juclng 8aLanGe I"RB'I - Rat• At beginning of th8 year Dbposa DeweckatKJn ImparThnt Transfers. Alend of y8ar 16.4 Net book Yalue Nal book Val at the beginning of the year Nel book value at the ervj ol the year 16.5 Impalmiont Pleasepmvlde a d¢sIplI0 of tho 6v6nts and circumstanees thal 16d to thèF6cognltlon ormvernalof an Imp•lmDentloss. 1&6 Revaluatlon ff an alUntIng policy ofRvaluatlon l* odopt8dJ plwepmvlde.. the effe¢llve d¥ts ofthorevaluation then8meof independ8nt valu8r, rfapplicablo qualllk•tlon$ of Independent V8luer thefrnethods •pplled 8nol gn111CaTrt UmptIO1¥s any$lgnlfkantllmtt8tloTrs on th8 valuation 30
16.7 Analysis of heritagg as8•tg by class or group distinguishlng thoso at cost and those at valuatlon At valuauon At ¢ost Group Group A Total Carrying amount al the beginning ol the period Additp)n5 Dsposa Depr8ei41ionllmpairrnent RevalualDn Carrying amount at the end of periryj 16.8 Herltage assets Iwher• herltsgg 0$get$ are not recoynisgd on tho balanc• sh••tl li) Explaln thè r•ason why heritage assrfs have not been recognisgd on thè balan¢• $hè•t. NIA {11) Dè$¢rlb• the $lgnlfl¢an¢e and nature of heritage assets. 11111 Dt5cIo88 infomiation that is helpful in asse55Èng the v31ue of herltage assets. Ilvl Explaln the re4$0n why It 15 not praCtibIe lo obtsin a v•lu•tlon of herltage assets. 16.9 Flve year $ummary of herftage assets tran$8¢tlons 2022 2021 2020 2019 2018 Pur¢haM GroupA Group B Group C Other Don*lons GroupA Group 8 Groupc Other Total additions Charge for Impalnnent GroupA Gr¢)up B Groupc Other Total charge for imp•lmi•nt Disposals Group A- carrying arnounl Group B- carrylng amount Gioupc Olhgr Total dl¥posal$ 31
Section C Notes to the clCCOlllIts Nots17 Invastsnent a$$ets Pl¢•se Gomplete th18 note Irthe Ghwilyh•$ •nyinv•strnent ass•t& 17.1 Flxed assets inv¢stm•nts Ip18• provlde lry oa¢h ¢109$ of Inv•stmertl 8oclal iw•$trn•nt Cash & ea8h &qulv818nts Ll¥ted Invslmenl propevlle Totsl Carrylng Ifairl ¥e at beglnnlng of p8rD Add- addit¥)n$ to hveslmants durin9 Logs: dispo$8 at ¢Brrylng value L•s$- impalm¢nts Add: Aeal of impalmientfi AddI{du¢t1- transfer knlloull in the perK Addl{deductl- net gainllbs81 on revaKHti)n Carylng Ifalrl valu8 al 8nd of year lea$e $peclfy addltlon5 resulting from a¢qulsl¢i¢4n• thh bu81ness comblnations, if any. 118¢(• Falr V&lue In thls conlext IS thearnountft+r L¥hkh assetcouldbe •x¢h0ng¢db¢e¢ knowledgeIe anrl wllllng psrtle5 in #n ami'$ l¢ngth trnnsacllon. Fortr&Y•d wurftles. Ihe f8lrvelue 18 th• 18 of the securftyquot8d on tho London Sto¢kExchanp D8ty Offkl41 Ltst or¢qulv&leni. Forother88sets wheTr ther•is fto marffetPliGeon * trad¥1•[¢, It Is the tmsto•s' orvaluws'bw of faIrlUe. 17.2 Please pro¥ld¢ o breakdown of Inv88tmontS Shown abov• wllh th& balance Bheet row B04 dlff•Rntlating between thoBo hold at fairvalue and thos• held a¢ ¢oBt loss Impalrn8nt. Anaty$l$ of Inv•stsnent$ Falr valutr at y•ar efid Ce8t1•88 Impalrmont Cash or cash equival•nt$ Llated Investments Investm¢nt propertl88 Soclal Inv88tmant8 Oth¢rln¥e$lments Total Grand total (Fair valu• at year d+cO61 1888 lrnpalnn8ntl 17.311 your Charlty holdg invgslmant prortIa9, pl•ase Cynplete the folbjwng not8: 111 Explaln tha ffl•thod$ and $1gnlfl¢arJt as8umptlon In detemilning ¢he talrvalu& of Inv05tm8nt property held by ihe charlty 1111 Narn¢ or indepnd¢nt valuor, If appllcable. and Iwant quallflcatlon liiil Provlde deta116 of 8ny r85trfction5 on th• ability to realls8 Inv05tmont prop•rty or on th• remlltance of In¢omo ordi$po•al pro¢wl$ Ilvl Explaln any contractual pbligation• l•rth• purchaso, consiruGti0n or dov¥lgpmont of Investment pr¢p•rty orf¢r r¥palrs. malntonan¢o or enhanMeI$ 17A Please wovide a brèakdown of curr•nt aB8et Inve•lmg1rts, Il¥ppJleabh, agreelng wlth the b8190 sha•t. Anatys15 of ¢urront 8¥S8t inv•stm•nt8 Thi y•r Lgtyear 32
Cash Cr ¢a$h equlvalent5 Listèd InveBtment6 Inv8Stmenl properti85 So¢ial Inv8Strn8nts O¢her Inv8stmonts Total 17.5 Guarantees Please provlde detallg and amoyn¢ ol•ny gu•rnntee rnad¢ to or on behalf of a tblrd party NONE Name of th¥ •ntlty 41 ¢ntltla8 b8nofitting fmm tho80 guarant•8S Plew oxplaln how th¢ guarantee furthqrn the ¢h•r118 alrn$ 17.6 Cone8sslonary103n Dts¢rfptlon This yoar L•8t y•ar£ Amount Of toncèssionary loans mado IPAulrfplè loans mado maybe dl$closedin è9wety4ty provldedlht$u¢h twrogadon does notobs¢urn $lgDllJcantinfomMbwJl. Tot•1 De5¢1iplion Thi¥ year Last year É Amount of ¢on¢e8slonw loans rulved (Afvltipltr loans r•¢eivedmay be dlsclosèdlrt 89grega¢¢ prowldod thatsu¢h &gwouallon does nof+>b8¢wo lgftlfic•nt nfwmallon)- Tot•1 T¢rn18 and conditlon8 89 Interost rntt, wurtty provldod Value of any ¢onee88lonary loan$ whlch have been cornmltied but not t8ken up al the reportlng dat• Amounts pwble wlthln 1 y•ar Amount8 payBblo aft•rm¢4r• than 1 year Amount¥ Trr•ivabl wlthln l y¢•r Amount¥ r¢¢lv8bl8 aft•r morn than 1 year 17.7 AthJid¢nal Information Please provlde Infoaon at tho #19nffi¢ane6 of inwtm8nt8 to the chitK¥ Ilnanclal pts$ltlon or Perfoance eB. tem1$ and condltion$ of108n8 orth• u6e of hedglllp to manag¢fin¥nclal d8 Forall Investmtmt$ m68surgd at fair ¥alu•. the b8816 fordt¢milnlng the valu•, in¢ludlng any $umptlon8 8ppll8d whon u$lng a v8lu8tlon i¢¢hnlque. Vther8 a chadty or its $ub$ldlary h86 provid•d linanclal a88ets a5 0 form of 8ecurlty,th• ¢anylng amount of th¢ flnandal asset Pl9¥ as wcurfty and th* lemis and ndItIon$ r•lotlng to 1¢$ pledg•. 33
Section C Notes to the accounts Icont) Note 18 Stocks Please complete this note if the charity holds any stock it•ms 18.1 Please state the carrying amount of stock and work In progress analysed between activities. Stock Donated goods Work In progress For For resale For For resale Charltable activities: Opening Added In perlod Expensed in period Impairod Glosing Other trading activities: Openlng Added in perlod Expensed In perlod Impaired Closing Other: Opening Added in period Expensed In perlod Impalred Closlng Total this year Total previous year 18.2 Please Specify the Carrying amount of any stocks pledged as security for liabllltles 34
Section C Notes to the accoijnts Icontl Note 19 Debtors and prepayments Please complete this note rf the charity has any debtors orprepayments. 19.1 Anatysis of debtors This year Last year Trade debtors Prepayments and accrued income other debtors Total 9.505 13,859 Complet• 19.2 where a matenal debtor is recovernble more than a year after the reportlng data 19.2 Dlsclosure of debtors recoverable In more than 1 yoar (included In debtors above) This year Last year Trade debtors Prepayments and accwed income other debtors Total 35
Section C Notes to the accounts (contl Note 20 Creditors and accruals Please complete this note ir the charity has any creditors or accmals. 20.1 Analysis of creditors Amounts falling due wlthin one year This year Last year Amounts falllng due aftèr more than one y6ar This year Last year Accwals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or perfomance-related grants Accruals and deferred income Taxation and social security Other creditors 600 600 Total 600 600 20.2 Deferred Income Please complete this not• if the charity has deferred income. Please ex laln the reasons wh income Is defenEd. Deferred Income represents voluntary income rgcewed in advance for after-school clubs and actwities which will take place in the next aGcounting and academic schoolyear. Movement in defetred income account Thls year Last year Balance at the stsrt of the reporting period Amounts added in CUTrent perlod Amounts released to income from previous periods 117998 112853 130240 117,998 117,998 112853 Balance at the end of the rnporting p•riod 130.240 117.998 36
Section C Notes to the accounts Icontl Note 21 Provisions for Ilabllltles and eharges You should complete this not• if you have Included in tha chan"lY•Xp•ndftu anyprovision$. A provlslon Is made when the ¢harlty has a Ilability of un¢ortaln tlmlng or amount. 21.1 Pleas8 provlde: - a brfef descriplion of any obllgatlons on the balance sheet and the expectèd amount and tlmlng of resulting payments., an indi¢ation of the uncertaintlos about the amount or timing of those ouffiows: and - tho amount of any •xpe¢ted relmbursement. staling the amount of any asset that has baen recognlsed for that expected relmbursement. 21.2 Movements In re¢ognised provt$ion$ and fundlng commitment durlng the erlod This year Last year Balanco at the start of the reportlng porlod Amounts added in Current perlod Amounts chargèd agalnst Ihe provision in the Current perlod Unused amounts reversed during the period Balance at the ènd of the reportlng period 21.3 For any fundlng commitm•nt that Is not recognised as a Ilablllty or prov•sion> Provide detalls ol commitmont made, the tlme frame of that commltment, any perfonnanco-related condltlons and details of how the commitment will be funded (wlth contracts for capital expendlture s•parat•ly Identlfled).. 21.4 Where unreslrlded funds have been designated to a fund commitmenl, please dls¢lose the nature of any amounts deslgnated and the Ilkoly tlmlng of that expenditure. 37
Section C Notes to the accounts (cont) Note 22 Other disclosures for debtors, credltors and othèr basic financial instruments 22.1 Please provide infomiation about the significance of financial instruments leg. debtors, creditors. investments etc) to the ¢haritYs financial position or perfonnance. for example, the ternis and conditions of loans or the us• of hedglng to manage financial risk. 22.2 If the charity has provided financial assets as a fomi of security, the carrying amount of the financial assets pledged as security and the ternis and conditions related to Its pledge should be given here. 38
Section C Notes to the accounts Icontl Notè 23 Contingent liabilities and contingent assets 23.1 Contingent liabilities Where the charity has Gontingent Ilabilities. please complete the following section unless the possibility of thelr existonce is remote. Des¢rlptlon of Item including its legal nature. Plèaso describe any security provlded in connection to the Estlmate of flnancial èffèct NONE 23.2 Contlngent assets Where the charity has ¢ontlngent assets. please complete the following sedion when their existence is probable Description of item Estlmats of financial effe¢t NONE 23.3 Other dlsclosures for contlngent assets andlor liabilities Please provide the following infomiation where practicable: Explain any uncertainties lating to the amount ortlmlng of settlement; and the posslbility of any reimbursement Where it is not practical to make one or more of these disclosures, please state thls fact 39
Section C Notes to the accounts (cont) Note 24 Cash at bank and In hand This year Last year Short temi cash investments (less than 3 months maturlty date) Short term deposits Cash at bank and on hand Other Total 418864 360.185 418,864 360,185 40
Section C Notes to the accounts Icontl Note 25 Fair value of assets and liabilitlas 2S.1 P16a88 provide details ofthe charlty* •xpo$ure to credll risk lthe risk of incurring a loss due to a debtor not paying what 1$ owed) . liquidlty risk (the risk of not being able to meet short term financlal demands) and market rlsk (the rlsk that tho valu• of an inveslment will fall due to changes in th marketl arising from ffinanclal Instrum•nts to whlch the charity is exposod atthe end ofthe reportlng period and explaln how the charlty manages th¢)se rlsks. NIA 25.2 Please give detalls of Ihe amount of change in the Pdir value of baslc financial instruments (debtors. creditors. Inv051ments {seo section 11. FRS102 SORP)) maasured at fair valuo through the SOFA thal Is attrlbutsble to changes in credit risk. 41
Section C Notes to the accounts Iconti Noté 26 Events after the end of the reporting peri<xl Please complete thls note where events (not requlring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorlsed which relate to conditions that amse after the end of the rnporting perfod. Please provlde dotalls of Ihe natum of the event NONE Provide an 8stlmate of the finanGial effect of the event or a statement that such an ostimate cannot be made 42
Se¢tion C Note 27 ¢titY funds 27.1 Dèlall8 of matorlal funds hBld •nd movements durln9lhe CURRENTr•withg Wlv•dofallsoTrf&htfftnlertt& CfmBivrt•llndl¥ldu•l ihty>&rtfvvpf0fogeI¢rwl1haba1&n¢l figurn for Qtherlwnd¥'fwhkhh?uhtth¢lud•mv•lu•iio gtv•andl&tr¥41tS•JTSm, MAppllc•blo). Tho YotallvRts'ftrurb¢low•fvoUldMCl•Io Ttsi•Jftsnd'lJp theèalenc•sh•eL FuThd Fund balan ¢4nlthJ forw Type P4 EE R DrUR PuwpDs•and R•girfthon bmughl lorward In TTqn•f•rn Fund n Nla TO1 Fundi #P4*bd4ncegheet 43
Seclion C Note Z7 harity funds 272 Detai ol matorialfunds ld •nd movemenis durlng th PREVIOil¥rewting pDrk 5ÉTrgivvdvEarlgofhmovem9JJlB tsfm•¢•a1lndth1duaIIUD0$Ift theJupDrtrnNplod tog•thwwllh 4 forVlh•tfundJ' f4YlJi¢bshouldAndudJv8ts4110 •Kty.' FE.p0rm•ntthlI•WWl1d4 EE. expendableendowmontl¥ftdi,' R•lBStrtctgATlnMpwf41ndJ, Indudln¥pI•lintJtJ, olfve¢horflyi frnd U- un¥•sirfctsdfLtnLIs Fund Fund bolaTrs balance5 brw9ht lorw• TypèPE, EE R DrUR' PtyWO9•4d Re51rfcUons Galm •Trd ExpAndlture Trnnsfq forw•)I Fund nam Otljwfunds Total Fund&aBpvrbth¢8 8h•ot Fund 1¢&8 ¢airt•d for#Mrd InGILth •nd IIAbllld•B dAnornlffl•tsd In ll kn•1or¢¢mn¢y
Section C Notes to the accounts (cont) Note 27 Charty funds (cont) 27.3 Transfers betwo•n funds Reason for transfer and whore endowment 1$ converted lo income. legal power for its converslon Amount Beeen unrestricted and restricted funds NIA Bethmeen endowment and reStrted funds NIA Beeen endowment and unrestrioted funds NIA 27.4 Desi nated funds Planned use ose of the desi nation Amount 45
Section C Notes to the accounts (conti Note 28 Transactions with trustees and related parties ff thè charfty any trnn$•¢tlons wilh relalgdp•rti•s (otherlhan the trnslee expens¢s explain In guldanu not•s) d•t&its ol¥u¢h Ir¥nsactions should b• provlded In this note. Ifth•rn ar• no lrnnsactlons to Tort, pl¢aM entw"fru•" In Ihe box or-F41$0- rf th•rn a transactions to réport. 28.1 Ttustee wemunoration and benefSts Non• of the tn18t¥ have bt•n pald any rernuneration or rn¢•iv•d any other benefit# from an •mployment wlth their charfty or a related ¢ntity (Tw• or Falsel TRUE In Ihe pwiod th• chaiity has paid tm$t4¢s Ywnun•rntlon and benefit¥. Pb•$• glv• th• amount of, and legal authorityfor, any rwnun•ratlon or otherbenoflts paid to a trust89 by thè ehahty orany Institution or MpanY conn8ct8d wfth h. Amount$ paid or b•nèfft value This Redundan¢y Iln¢ludlng los$ ol officeyex gra8 La8t yèar L•gal author5ty {èg order, governing documtI R¢munerallon P8nsSon ¢ontrfjbutl)n Other TOTAL Name of trust•¢ Ploase give dètails ol why rnmunoration orotherwnploym•nt benefits werftpald. Vvhere an ex gratia paym8nt has been mode to a tFust••. pmvide an explanation of tho naturn of the payment. ff a thlnl party has been ryinbuts•d ft+rpffjvldlng oné ormom Imst88s, state the nJture of the payment and amount of th• imbutsem8nt. Sat• tft• numberof trustees to whom rntir•ment bon•fft• arn accruing undera dofin¢d ¢ontrlbutlon pension $chem•. 28.2 Trustees. expenses If the charity haspaid trusloos expenses forfulfilling thwrduti•4 details of su¢h tran88¢tlon$ $hould boprovKle(l ffn this not•. If Ihgro ar• no transactions to report, pl•ase ent8r"True" in th• box bdow. If there are trans8Ctffons to rèport. plèasè 8nt•r"False-. No trustee expen hav• b••n IncubTed (True or Fal¥g) TRUE Type of expenses reimbuwd Th1$ year Last yèar Trnv•l Sub5iSt•nee Accommodation Othèr {please speclfyl.. TOTAL Please provid¢ thè numb•r of tru8teg8 roimburned for xptrn$•s orwho had expen$gs paid by th• chaklty 46
28.3 Transactionlsl with relatad parti08 Pleaso give details of any transactlon undertaken by (oron behalf ofj the Chartty In which a related party has a material interest. Including whwF funds havg boen held as agent fOrrelat partles. If thern no su¢h transa¢tlonsi ploase onter'true, in the box provided. There hav¢ tsn no related party transactions in tho reporting poriod (True or Fal$•) TRUE Amounts writtèn oll during reportlng period Nam8 of the trustee or related party Relationship to charity DCriptIOn of the transactioTr{s) Amount Balance * porlod end Provision for bad dabts at period •nd In relation to the transactions aboves plgaso provide the temis and conditions. includiTng any 5eGurity and tha nature of any payment (¢onsiderdtion) to be prnvided in settlemont. Forany lat$d partyi please pmvido details of anyguarantees glven orrncelved. 47
Section C Notes to the accounts (cont) Note 29 Addltlonal Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper underslanding of the accounts. If there Is Insufficient room here, please add a separate sheet. NONE 48
Detailed SOFA - y.e. 31.07.2024 Les Ateliers For the year ended 31 August 2024 Account 2024 2023 INCOMING RESOURCES Voluntary In¢om8 Subscriptions Revènue Total Vduntary Income JRS - Furlough Grant Total l NCOMING RESOURCES 339,853 339,853 329,676 329,676 339,853 329,676 RESOURCES EXPENDED Other resowces 8xp8nded Subcontractors l Freelanoers Online PaynEnt Charges Insurance Club Supplies Summer Fair Chrislrrkqs Equipment Expensed Total Other resrceS expeNled Totsl RESOURCES EXPENDED 197,377 6,112 2,078 2,655 2,565 1,268 4,103 216,158 216,158 183,103 5,877 1,683 2,624 100 1,23Q 195,465 195.465 INCOMING RESOURCES . RESOURCES EXPENDED 134.211 SUPPORT COSTS Management Salaries HMRC - Employers NICS HMRC - PAYE and Employees NIC'S Employers Pensions Costs Employees Pension Costs Staff Training Travel - National Subsistence Staff Entertainment Gifts Printing & Stationery Postage, Freight & Courier IT Software, IT CA)nsumables and Telecoms Subscriptions Expense General Expenses Charitable Donations Audit & Accountancy fees Legal Expenses Bank Fees Deprecialion Expense Total Management Totsl SUPPORT COSTS 55,001 2,149 12,461 1,756 2,341 70 498 18 795 178 605 51,676 1,534 13,623 1,986 2,143 802 877 200 580 10 3,002 55 3,964 75 220 115 930 221 73 376 115 81,612 81,612 77,826 77,826 NET INCOME 42,083