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 2025 for Les Ateliers
Les Ateliers Contents of the Flnancial Statements For the Year Ended 31 August 2025 Pa Report of the Trustees Independenl 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 01.09.2024 to 31.08.2025 Charity name LES ATELIERS Registered charity number (if any) 1153628 Charity's principal address c/0 Ecole Marie d'orliac 60 Clancarty Road LONDON Postcode SW6 3AA Names of the charity trustees who manage the charity Trustee name Office (rf any) Dates acted if not for whole ear Mrs Hélène Van Zon Mrs Camille Singer Mrs Elise LElong Chair Appointed 19.09.2023 Appointed 19.09.2023 Appointed 19.09.2023 Name of chief executive or names of senior staff members (Optional information) Charlty managed by two administrators. Stcphanie Warhurst Emmanuelle Chiampo-Anthony Section B StrJJcture. governance and fftanagement Description of the charity's trusts Deed of Trust Type of governing document lèg Irusl deed c.DnstilutlC.I I I How the charity is constituted Limited Company Limited by guarantee, as defined by the Companies Act 2006. Truslee selection methods leu c*ppoiiiie(J Dy. pieLir.." tyy) Appointed by previous trustees Additional information The insurance cover is with Morton Michel who m.ere chosen because they came recommended by Out of School Alliance as specialists of after-school clubs, providers alld offered an equally comprehen.sive policy for a bcttcr price than our preTrious insurer. Section C ectives, activities and achievements
Summary of the objects of the charity set out in its governing document The aim of the charity is to oall]se and support sporting, cultural and artistic after-school activities for the pupils of Marie d'orliac and Fulham Bilingual school. In addition to their primary aim of offering children a wide range of actiwities, tEs Ateliers also offer an invaluable opportunity for children to practice and improve their linguistic skills, French or English, with native speakers, in a relaxed enNryronment. The Ateliers Trustees dedare to have had regard to the guidance issued by the Charity Commission on public benefit for all their decisions. There is no Instan when it was decided to depart from the guidance. Les Ateliers registrations for the first terrn of 2024-2025 took place in July. Registrations went really well with 1262 places taken for Term 1, 1278 places for Tern) 2 and 1311 places for Term 3. New clubs this year included Mini Fitness, Peinture Sur Tissus, Mini Lutte, A vos planches, African Crafts, Hair & Fashion, Advanced Rollerskate, Circus, Crafty Hands, Fit Fun Club, Fun-Tastic IEarners, Money Skills, Initiation Musicale, Jeux de Roles, Mini Spanish, Origami, Radio Fulham, Photographie, Cinema, Street Dance, Jeux de Stratégie, Sevillanas. Summary of the main activities undertaken for the public benefit In relation to these objects (Include within thls 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 price of the clubs at an affordable level for all, so we have kept the same dub fares as in 2023-24. All students receiTring scholarships from the French government continue to be offered one free aCti1ty a week. We also sponsor some Fulham Bilingual-Holy Cross premium pupils. Summary of the main achievements of the charity durlng the year Father Christmas The Ateliers still sponsored the very popular Father Christmas visit in every elass. Each class got a gift from Sants from a wish list submitted by each teacher. Les Ateliers administrators distributed the gifts in the classrooms with the help of Santa. School F LES Ateliers 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 slides and swinging Chairs, 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 clubs. Mini Spanish, Voice, French Club, Eveil Musical, Ukulélé , Kickboxing, Boxe and Sevillanas clubs Nyere involved. This was a success, and we hope to be able to do this next year. We sponsored the development of the school playground which benefits both the school and IES Ateliers with the purchase of outdoor furniture and outdoor games. Website
AMJ is still in charge of the website wuth a dedicated bilingual technician who knows our structure well. They continue to fine tune many aspeets of the general operation to make the administrators, coordinators, supervisors and families, use of the platform as smooth and efficient as possible. Accounts VJS Aecountancy Services Ltd is still in charge of collating and filing IES Ateliers accounts. The administrators use Xero accountaney cloud system. Section E Financial review Brief ststement of the charlty's policy on reserves In line with accountancy 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 materlally in deficit N/A Further financial review details (Oplional information) 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 sour$ 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 The schools, population and class structure keeps changing with diminishing numbers for the Lycée's side. However this does not seem to affect Ateliers, attendance and we continue to increase the number of registrations. A couple of supervisors are leaTring the school but we hope to work with new and/or returning staff. We have focused on keeping the club's fares affordable and are pleased to have extended the free club per terni per child to a couple of premium pupils, families from Holy Cross. Section G Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the chariws trustees
' Signature(s) ,eh ' Full name(s) I c£va UWZQNJ Position (eg Secretsry. Chair, etc) cu. Date 9£111125"
Independent Examinerfs Report to the Trustees of Les Ateliers I rewrt on the accounts for the year ended 31 August 2025 set out on pages 5 - 48. Respecetive responsibilities of the trustees and examiner The Trustees (who are also directors of the company for the purposes of company L8wl are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act} and that an indendent examinatK)n is required. Having satisfied myself that the charty is not subject to audit under company law and is eligible for independent exatnination. it is my responsibilty '. to examine the accounts under sectK>n 145 of Ihe Charities Act., to follow the procedures laKI down in the general Directions gThien by Ihe Charity ComM6sn under section 145{5) b of the Charities Act- and to state whether particular matters have come to my attention. Basis of the independent examinerfs report Basis of independent examinerfs report My examination was carriad out in accordance with the general Directions gwen by the Charty Commission. An examinatKsn includes a review of the accounting records kept by the charily and a comparison of the accounts presenled with those records. It also includes consKleratiJn ofany unusual items or disclosures in the accounts and seeking expLgnations from you as trustees concerning concerning any such matters. The procedures undertaken do not provide all the ev¥Jance that would be required in an audf( and consequently no opinion is gwen as to whether the accounts present a Irue and fair view, and the report is limited to those matters set out in the statement bekjw. Independent examlnèrfs statement In connection wrth my examination. no matter has come to my attention.. 11) whh gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006, and to prepare accounts which accord with the accounting standards. comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recomfflended Practice.. Accounting and Reporting by Charities have not been met. or (2) to Whh, in my opinion, attention should be drawn in order to enabte a proper understanding of the accounts to be reached. Signed: Date: Zozs VJS Accountancy Services Limrted Georgeville Hurtmore Road Godalming Surrey GU7 2RA
LES ATELIERS Chaiity Coffyany No Annual accounts for the To 1153628 08560686 eriod 3110812025 1 0110912024 Section A Statement of financial activities (including summary income and expenditure account) Re8tri¢tsd income nds Unrestrlcted funds Endowment funds Pri¢y year funds R•¢ommended categories by activity Total funds Income (Note 3) F01 F02 F03 F04 F05 Incoming Ibsour¢e$ frtyn tyrtratÈd fund& Voluttsy 366.195 366,195 339.853 ch¥lethtseS OthEr tradingacbvit Spiaiemtha itthi clirttThe 0Er Total Expenditure (Notes 61 366.195 366,195 339 853 Rar6iryfurfs ChBrleaiYitie5 orem*81 [591 S10 S11 329 674 329 674 329,674 329 674 297,770 297 770 Total S12 Net Incomel{expgnditurg) bOra tax for the reporting period TaK payae S13 36,522 42,083 S14 Net incomel{expenditure) aftertax boforg investment gainslllossesl S15 36,522 36,522 42.083 NetlrE1{IG&SI fflitw(strn(¥ts S16 Net incomellexpanditure) Extraordinary items Transl8Ys between funds Other recognised gainslllosses}: S17 36,522 42.083 S18 S19 ir61rSe5 reVLoIOrgjs5Sts Othw S21 Net movement in funds Reconciliation of fund$.' Total iTOUfr)Wd 297.529 334.051 297 529 334.051 255.447 297.529 Total funds Can1 forward
LES ATELIERS Chaty No Comp8ny No 1153628 08560686 As 8t 31 Augu8t 2025 Section B Balance sheet Ae8trfcl8d Income Unr¢$trf¢l¢d Éndowm?nt lundB Tgtsl th18 ye8r Totsi last ye8r Fixed assets Intanglblo asset Tangible a$59t5 H¢rslage a55l5 Inv05tmEwyts F01 F02 F03 F04 F05 (Note 151 (Note 141 (Note lei {Note171 Total fixed 85sets Current assets Stock$ (Mote 1BI Dèbto (Nott 191 Invegtment (Note 17.41 Cash at bank and in hand (Note 241 Total¢umint SSOts 13.307 11 307 9505 471.4gs 482.802 471.495 482,802 418.864 428 369 BICt Cre(knr5: amounts falllng due wlthln one year (Notg 201 148 752 148.752 130.840 N•t ¢u•r•nt ass•ts/(liabil1tij 334.051 334,051 297 529 rots1••t4 1o¥s curn•nt li•bilities 334.051 334,051 297 529 Cweditors- amount5 falllng due afler one yr (Note 201 Provl8lons lorllabS1itles B14 B15 Total not &ss•t$ orllabrllth$ Funds of the Charity Endowment fund$ (Note 2n Restdcted in¢om¢ fund$ (Notrt 271 Vnrgstrlctod fvnds Rpvaluation WE$etye Falr v¥lue TrgeNe 816 334.051 297.529 817 B18 334 051 334.051 297 529 rotal funds 334.051 334,051 297 529 Th• company was •ntitkd lo ex8mption Imm auaTh unders4TI ollhe Compaoig$Aot WJ06 fvl•ling to small ¢omp4nie8. Th• membets ha notrequlrnd tb• comp¥ny to obtaln an audlt In acrnydsnce wlth stctlon 476 of th& Compani4S Act 200& Tho dffr•¢torn acknowl104 th8lr rnsponslb1liti f(•rcomplyin9 wifh tho rnquirnm•nt$ of tho ¢omp•ni•8Ael wkh sPt to accountlnq reGords and the preparotlon of aw>unts. These aunts hav• bopn prnpartd ¢018¢ wlth the provlslons applIle to small ¢ompanl•¥•ublerf to the small ¢ompnt•S rn9im• ènd in accortlancg with FRSt02SORP. Slgfted by one or IN51Bealdireclors on behalf of all the steaeldir&¢io Date of apprt)%BI Prlnt Name signatu of dirdclor authenlicsting accDunts b8ing sènt lo Compantes House SbJnalure ddlnThl¥ Si I'l zs Print nam
Section C Notes to the accounls Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basis ofaccounting These accounts have been prepared under the hi8torlcal cost convention with items recognised al Gosl or transaCtn value unless otherwi%e slated In the relevant nole{sl to these accounts. The accounts have been r8d in accordance wf(h: the Statement of Recommended Practice= Accounting and Rèporting by Charrties preparing their accounts in accordance wFth the Financial Reportino Standard applicable in the UK and Republic of Ireland IFRS 1021 Esued on 16 July 2014 and with" and wf(h" the Financial Reporting Standard applicable n the United Kingdorn and Republ of Ire14nd IFRS 1021 and wf(h the CharItS Act 2011. The charity constitutes a public tenefrt entty as defined by FRS 102." -Tk appropriate 1.2 Going eoncern ff there are matenal uncertainties related to events orconditions that cast significant doubl on the charity's ability to continue as a going ¢on¢om, plea$• provide the following details or state "Not appllcable". If appmprfate.. An explanation as to those factors that support the conclustin that the charity is a going concern., Not appllcable Disclosure of any uncertainties that make the going concern assumption doub1.. Not appliTcable Where accounts are not prepared on a going concern basis, pleas8 disGIosg this fact together with the basi¥ on which the trustees prepared the accounts and the reason why the chartty ts not regarded as a going concern. Not applicable 1.3 Change of accountlng pollcy The accounts present a true and fair vW r>0 charKJes have been made to the aGGounting policies a(Jopted in note { }. Yes. -TKk as approprFate No. Please dis¢lose.' (i? the naturg of the change in accounting policy." (li) the reasons why applying the new accounting pollcy prDvides more reliable and MO levant infomiation," and (111) the 8mount of the adjustment for•ach lino affo¢tod in the cuent period, each priorperiodpresented and the aggregate amount of the adjustment relating to pm'ods before those presented. 3.44 FRS102 SORP.
1 A Changes to accounting estlmate No changes to accounling estimates have occurred in the reporting period13.46 FRS102 SORP). Yes. -Tick as apppriate No" Please disclose.. (i) the nature of any changes," (11) the effecf ol the change on in¢ome and expense or assets and liabilities for the cutrent pwiod,. and (111) where practicable, the effec¢ of the change In one or more future perlods. 1.5 Material prioryear errors No material prior year error have idgntffied in the reportin Yes. period {3.47 FRS102 SORP}. No. -Tick as appropriate Please disclose.. (l) the nature of the priorperiod effor (iij fforeach priorpenod PSented in the accounts, the amount of the corctIon for each account line item affe¢ted.' and (iii) the amount of the correction at the beginning of the earfiestprlorperlod presented in the accounts.
Section C Notes to the accounts {contl Note 2 Accounting polici8S This standard list ola¢coun&ng poli¢les has been applied by the charity except for those deleted. Where a different or addllioftal policy has b88n adopted then this is detdiled in th8 box below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a (lescription of the nathre of each change Sn ac¢ounting poll¢y NIA . None Reconclliation offunds perprevious GAAP to fiinds dotamiinod undgr FRS 102 End of period Start of period Fund balances as prevlously $tstsd Adjustsnents.. Fund balance as restated ReconGlliation of net incomg1(net expenditurej per previous GAAP to ngt incoma/(n•t •xpèndiluré) under FRS 102 End of Net In¢omellexpendlturè) •$ prevlously stated Adiustments." Prevlous period net Incomel{expendllurel a$ restated 10
Section C Note5 tothe accounts IcoNtI Not& 2 2.2 INCOME Accountlng pollclgs Rè¢Oanl0n of Income Th8s8 are included in the Statement of Financial Activities @OFAI th8n'. the charitv becom&s eniitkd to the resources,. il is mortr like Ihan not that the ttu$tetr$ wll réctriv¥ the resources.. the monetary value can be nEasured with suffEienl reh'abililv. Nla. Offgoffing The has been oo offselting of assets and I111&$. or ineonE and expenses. UnSS requirèd or pèmitied by the FR$ 1a2 SORP or FRS 102. Grants and donation$ Grants and donaiions are only included in thè SOFA whèn the ganeral incomè recognittin cfikrra are rnet15.1Q to 5.12 FRS102 SORPI. Yes. In the ca88 of perfonn8nc8 r81ated grants. inconE nwst only be re9ned to th8 axtent that the charity ha5 provided the 5pecrfied gDod5 or 5etwce5 as entillemenl to the grant occur5 when the perforrnancp related condition5 are mpl15.16 FRS 102 SORPI. No" twa" LegacF5 are includgd in the SOFA when reIpt s probab. that is. when there ha5 been grant of prtrbale. the executors have established th81 Itte a suffLient assets in the estate and any wndions altsched to the legacy are either With the conlrDI of the charity or have begn tllBt. Legacies Yes" No. Nla" Government grar Th8 charity ha5 recerrfed gov8mm?nl gBnts in the reporting perb Grft Aid recawable is induded w incomg wh?n there 15 a valid declarath?n from the donor. Tax reGlalms on thnatlons Any Gift 8rTh)unt rewvergd on a donation tfj GOll51dered tD be pHrt of that grft and i and gifts treated as an additKJn to the same fijnd as the Inltial ¢Jonatn unless the donor Of the lenT6 of the appeal have speiifEd olher%ise. Yos. No. Nla" This 15 Only included in the SOFA On the charity has P)¥e the lated goods or serv$ or t Ine Perfor[nan rèLqtèd ¢ondilK)ns. Contracbjal Incoffle and performan¢e rÈlatÈd grants Yes. Nla. Y9S' Nl8" Oonated good$ tbnaled goods are measured 81 farvalue Iihe arTh)uni for whth the asset could be exGhanggdl unless Thprathral to do $0. The cost of any 5tcGk of good5 donated fordi5tribution lo benefDaries 15 deerrod to be the fair vakn8 of th058 grfts at the of th¥ir t8¢81Pt and thèy artr rewgni%èd on recèipt. In the PortIng perk)d In whth the stocks a dislrit>uled. they a recogniged as an expense 8t the c4rrying omunt of the 5tod(s al distributn. Yes. Nla. Donated goods for resa ar& measured at fairvalue on InitKg1 Cognitn. whlch Is the expected proceeds fn>m Sale le55 the expeded Gosts of saltr. and reGognistrd in'lTrGorn from Olhertrading actrrflli&s' Mlh the rnsponding Stock recogni8ed in the baL8nee sheet. On it$ sale the value of stoGk is Gharoed ogainst'lntomè from olhertradino aetNities' and the PTOea8d8 from sab ara s0 recognisad as'lncome from othartradlng 8ctiviti88'. Nla. Goods donated foron-going use by the charity a recognrsed as tsngible re assets and included in Ihtr SOFA as inCDming rsources whtrn receivab. Nla. Gifts In kints for use by the ttharity a indu¢e¢ In the SOFA as inco£ from donations when [ecen1ab. Wa. Donated sotvicgs arKI ts¢ili¢i¢s tknated 5ervis and fa¢ilitEs are induded in the SOFA when teceived at the value of the grft lo the chatiiy prowded the value of the grft can be measured rEliably. Nla" Donated servi285 and facflitES Mat are consumgd inylledialety are recognised a5 income wrth an pquiVat atrKlUllt recogniSBd a5 an expBnse under thg appTDpriatE hgadwg In the Y&s' Nla. SOFA. Support costs The charity h85 inCued expenditure on 5UPPOrt casts. The value of any voluntary help received is not induded in the a0VlS but 15 described in the twsteps. annual reprrt. Yes. Nla" Volurrtgpr hlp Imtome from intèreB( royal08 and thvideni15 Thls Is Included In the accounts when receipt Is prob8bb and the amunt rnceivab18 can be mea$urpd reliably. Nla" IncJme from mernbprship M8tnbpr5hip subscriptions rpceweij in thè nature of a grft ffjwgni$8d in tknnalion5 and sub$eription$ Legacies. Yes.
Membetship subscriptK)ns which give$ a m8mber the right lo buy seeS or other benèfits recognls8d as Sncome eamed from th& provisKJn ol goods and serrfi¢&8 8& Incom& fM chaii18bk acbvthes. No" a. Settl6m8nl of lTrsuranc8 lairn$ Insurance daim5 ale only induded in Ihe SOFA when the general incoDE recognrfion Cnteria are mèt15.10 10 5.12 FRS102 SORPI and aré nduded as an itèm of other income thè SOFA. Inv8slm6nt galns and I5¢$ This include5 any reali5ed or Unrealed gains orlosses on the Sak of VestMentS and any 98in orlos$ resulting ftom Valu1n0 inve$tffnts to matket value at the end of th9 year. Yes" 2.3 EXPENDITURE AND LIABILITIES Lt4bilitiès arè rètogntsed wherè it i% r[KI Ikèly than not that thère is a lÈgal or CDnstructi¥e oblKJatKJn com11t[n9 th? charfly 10 pay out resources and tha arrUnt of the obligation tan be measured with reasonab certainly. Yes. Liabllity rècognldon Governance al 5UPPQrt Support Costs have been aNocated between govemance costs and other support. osts G0Veman costs comprEe al costs invo1ng public acwuntsbility of the tharky and ils )rN)lIan regulalK)n and good praclk%. Support cos15 indude central and have been alkncated to adivity w5t catego5 on 8 basis n$tent vlih the use of resoun%s. eg 8lloc8ling property u)sts by fthrareas. or per papita. staff sts by the tim spent and other c05t5 by the usage. Yes. Grarts with perfomiance condilii>ns Where the chatity gwes a grant with condhions for its paytllent being a speGific Ve1 or servk8 or output to be provKJed. such grant8 ar8 only recogntsed in the SOFA oncè the reupEnl of the grant has pfovKJed the 5pecrfied service or output. Yes" Grants payable without performance condltlons Vthere there are no n[sOn$ attaching lo the grnnl that enables the donorcharity to re81istulty avohJ the commitrngnt. 8 li9bilityforth8 full funding obluatijn musl b8 recogniSBd. No" 8" Redundancy cost The charity Dyde no redundsncy payments during the roporting period. Deferrod In¢omè rJ mat8Hal ttem of dtferred Incor has been induded in Ihe accounts. Yes. Credltors The charity ha8 cr8diiof8 whlch ar8 asured at $8ttk8ment amounis18S8 anytrade dk8counts Yas. No. PMYision¥ fur liabilitlO$ A Irabaily rneasured on COgni¢m)n al ils hislorical cosl and then subsequently measured 8t the best estimate of the armunt requlred to Sétt the oblvJatK>n ai thé reporting dat8 Th8 charity accounts for baslc linancial In8tNm8nls on inillal recognition as p?r par8graph easlc financl81 Instruments 10.7 FRS102 SORP. Subsequent wBasUrert is a5 per paTrgraphs l 1.17 to 11.19. FRS102 SORP. Yes. Nla" Yes. No. NJ8' 2.4 ASSErs TangiblB fixèd a¥8•1s for by chailty Th8sè caprtalis8d rfth8y rAn bt used for mre than ontr y8ar, and iJ$l at ltra5t Nl8' They arè Vaed at to$l. The dèprecLgtlon rat88 and thOdS U88d ar6 disd088d in note 14. The charity has intsngible fiyed assets. th81 is. non-mDnetBry assets Ihal do not have phys1 substance but arè identrfiabla and are controlled by Ihe d)ary through oJstody or legal rights. The amrti5ation rates and methods used are disclosed in note 15. Inlanglblè flxod assets Nla. They are valued al cost. Yes. The charity has hètitagÈ assets, that is, non-TnDnetary assets wilh hisloric. artistic. stlenlff, technological. geophySal or enwronmental quahties that are held and maintained principally fDr the1rcontllbutn to knOdge and culture. The depreualK>ll rates and rnethotls as disck>seiJ in note 15. Ye5. No- Heritsge assèts Yes. They are valued al cost. Fixed ass81 Inv&slm8nts in Quoted shares. ttadÈ(S bonds and sirniLqr invtrslm8nts at8 Yalued al initolly at cost and subseguenlty at fair value Ilheir rnarkel vaknel al the year end. The Same treatment 15 applied 10 unlisted inveslrytnts unless farvalue cannot be D85ured relK4bly in which ra5e il is mpawred at W51 kss irnpairnEnl. Investments Yes. No, In$tntS h81d forrèsale or pènding th8ir sale and ¢a$h anij t¥6h gquNal8nt$ with maturity ¢Jate of kss than 1 yearare trBaled as current a5sel InsIM8Dts Yes" Strks antl work In proures$ Sloths held for sale as part of nOn¢hatabK9 trade are masured al the bwerorcosl or net reali5able value. Yes. No" GDods or sèwicÈ$ provided a5 Part of a charitable acENity are measured al nel realisable ¥akne ba5e¢J on th8 5eMCe polentkql prOVje4 by ilem3 of stock. Yes. Nla" 12
Wotk in progre5S 15 valued at O)51 less any foreseeab bss thai is likoly to occur on tha contract. Yes. Debtors lintluding tr8de debtors and loans recewablel ofe rYEasured on initi91 recognltion 81 S&ttlethni amount after 8ny trad& di8unt8 or amunt adVand by thé charity. Subsequenuy, they arE m8a5Jred al the cash or olherconsideraihin expect8d lo b8 rÈcÈived. The charity h85 inveslm8nls whh it hold5 for r88ale or pending thelr sale and ca8h and cash Equival8n15 wlh a nptUTrfy date1055 than one year. These Inc¢ cash on deposit and co$h *quiv8lents a matutity of loss than onè ar for Inve$11 purposes ratherthan lo rrEel short-lem) c4sh cowitDEnls as Ihev f811 Llue. D¢btsr& Yes" Yg5' Current asset InveBknents Ye5. Wa" They afy valuèd at fairvalue ¥x¢gPt where they qualrfy 0$ basiG finanGial instwffjpnt5. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Non• 13
SeGtioii C Notes lo the accounts Icontl Note 3 Incomè Reslrlcted Anal1$ of InMe Urffo•trlctgd fur fuTr Traal Prlcr year Donations and l•04¢i&s'. DonatvJns and rfts Gfft Aid Le a¢$ General grants provhjed by governmenuother charrtes Membership $ubscriptk)ns and sponsorships which are in substsnce donati)ns Donated ochys. facilit$ and servtes Other 366.195 339 853 Total 366,195 366 195 339 853 Charitable activitie5: Incornng Resources - Income from After.schl Other Total other trading artivities.. Other Total Income from inv&$tm¢nt$: Interest incorne DNKlend income Rental and thsing income Other Total Separate material item of in¢ome Totsl Other: Conversk)n OferOwrnent funds into income Gain on disrKJsal of a ed asset held for charty's own usè Gain on disp)sal of a programme related investment Roy8ttEs from the exploitalK)n of nteThectual property rEh15 Other Total TOTAL INCOME 366 195 339 853 Other information.. All income in the prior year was unrestricted except for. Iplease provide descriplion and amounts) Vthore any endowmentfvnd 18 convertod Into Income In th8 ¥rttng p¢rl¢xl. pl¢a$e glv¢ the reason for ¢¢)nv¢rslon. Imthlth the In¢¢)m¢ i*m$ abwe th¢ foll¢)wlng Item$ are materlal.. Ipl8as8 disclose th6 nara. amount and any prior y6ar amounts) IAhere 5um5 origlnally den¢)minated in foreign Gurrency have been in¢luded In income. explain thg basi$ on whi¢h th06¢ $wns have be•n tran51aiEd irrto ¥terling lor the ¢urren¢y in which the accounts are drBwn upl. 14
Section C Notes to the accounts Icontl Note 4 Analysis of receipts of government grants This year Last y8ar D8scri tion Government grant 1 Govemment granl 2 Government grant 3 Other Total Please pmvid@ details of any unfulfilled conditions and other¢ontingencies attaching to grants that have begn recognlsed in income. NIA Please give details of otherfomis of govemment assistance from which the charlty has dlrectty beneflted. NIA
Section C Notes to the accounts Iconll Note 5 Donated goods, facllities and services This year Last year Seconded Staff Use of property Other Please provldo dots11$ of tho a¢counllng policy for the recognltlon and valuatlon of donated goods, facilities and servlces. NIA Please provide detalls of any unfulfllled conditions and other contingencies attachlng lo resources from donated goods and $eNlee8 not racognlsed In Income. NIA Please give details of other fomis of other donated goods and services not recognlsed In the accounts. eg contribution of unpald volunteers. NIA 16
Se¢tityn C Notes to the accounts NotÈ 6 Exptrndlturt Any5 of oxp•ntlltsro r•rlctqd ErthmErt 1(tsl fvrYt Pylor ExpqndilurTro InGuirwJ seekg donatnS lficurred seekng gaGI&S Incurr9d 9ran Owabng mErntrshy sche[[5 and s[1 bllerie5 Sb9inyfundraising pv@nls Fundrasin9 agents Op8r&ling ch8rty shop5 OpErat9 a Iradnfj cornpany rmharlb trading tlty Ad¥erl&lng, Markethg, dlrecl St8rt up ¢¢$i$ ineurred in gene[ab new swtfE DffubJr¢ Oataba5e devebw8nt¢OSls Other iradng aclNths Invc5tmcnt ThKwnagerncnl¢OSts". Costof obtnIng veStment 8dV¢ Inve5trnenl adminislrabon casts IntctUal prowy IenCIng Casts Rent cc41, prDperty rBpair5 and MaintenG?er5 Tot81 exp•ndltur0 on ral8lng fund¥ Expenditurnon ¢hariiablo Total expendlturoon ¢harltabl8 8CIi¥i Soporn1¢ malthal Item of e4>en$È Tot81 Othev Other resources ex her resourc&s ex ttBd. nl Other re50urces ex d[- Insurance other resourc&s ex ded.5u eS3E rt C05t5- Mana menr Total other pendItUre 5ubtsMltaCiars IIrLEnEers 211076 S898 2241 16245 93.215 329 674 211076 197 37T 6112 2,241 16245 10 $91 81.612 329674 TOTAL EXPENDuRE 32> 674 T4 Oth8rinformatifn'. Analy515 of expendllureon chartlable actkfitles Granl funding of ¥lty or A¢¥10•5 Unthrtsk• drectly SwpDrt Costs TotsE th15 YoLiprfor y¢ar Othe Yotsl Prfar y•ar•xyndlknr• on charftsbl• act1•% an bè 4nalytd &$ )IIow'. Within th¢ 0¥nd11• im8 #tsov• the followlry am01• iny prtw yeBramountsi 5UrnS ElnIated In fvTel crr•ncY hBvq includ•d iff •xpondittJio, •Apièin tho baSl$ on whfj¢h th¢S• sumg hav• Vn translats4 intQSWrflng lorlhe currvncy I whlch th• are upl.
Section C Notes tothe accounts Icontl Note 7 Extraordinary items Please oxplain the nature of each extTrordinary item occurring in the period. Thls year Last year Descri tion Extraordinary item 1 Extraordinary item 2 Exlraordlnary Item 3 Extraordinary item 4 Total extraordlnary Items 18
Section C Notes tothe acctsunls Note 8 Funds rg¢glvgd as agent &1 Pl•as• ¢omplot8 th1$ note If th8 charlty ho$ agrned to admlnlst8rth• funds olanolh8r•ntlry 8$ ft$ 498nt. Note." If a charliy Is actlng as an agent. It should not recognlse the Income In the Stalement of FinancialA¢¢lvltles orthe aalance Sheet. Amount Wgived Amount aid out Balance held at 8riod end De5criptionlnam• of party Ralatad party Iyeg or Nol This Last ar Thi$ gar Last ar This Last ear Total 8.2 Where a consortla orslmllaranangoment ¢xl$ts whornby 2 ormore ¢hanftles ¢o-operato to achievg e¢onomles In th¢ pur¢hasg of goods orseryices, please disclose detalls of any balances Outslanding between anyparticipating membets. D85CriPtronlname of party Balance held at This nod ènd Last oar Total
Seclion C Notes tothe accounts Note 9 Support Costs Pl8as• ¢ompl•to thls not& rf th• charity has analysod Its •xpgnses uslng actlvlty ¢at8gotl•s and has support oosts. 8asls of alloGatio (Descrfbe rnethod Ralslng funds A¢tlvlty 1 A¢tlvlty 2 Activity 3 Grand total Support eost exam les Other Total PleJsepmvide detail¥ of the 4¢rounting poli¢y?dgpted fortho apportlonm•nt of costs b•lwwn a¢¢lvlllos and any ostlmatlon 18ehnlqu•s us8d to eakulat• thely apportlOnmt. NIA 20
Section C Notes tothe accounts Note 10 Details of certain typos of •xponditure Note 10.1 Feos forexamlnatlon of thg aOnts Plgaso pmvide details of the amount paid loranystatutory extemal s¢mtlny of accounts and othgrsgrvicos pmvided by your indep8ndent examiner. Ilnothing was paid please enter'o, In the appmprlat• box(9s). This year Last year Independent examlnerfs fees AssuranGe services other than Independent examination Tax advlsory f09S Other fees (for axample: financlal advlce, consultancy, accountancy services) paid to the independent examiner 600 21
Section C Notes to the a ccounts Icontl Note 11 Paid employees Pl8•sa completé this noté if the charity h•s any employees (transactlons wlth Tmstees dealt wlth In Note 28) 11.1 Staff Co$t$ This year Last year Salarles and wages Soclal Security costs Pension costs (defined Gonlribution pension plan) Other employee benèfits 75.911 2,655 8.512 69,803 2,149 1,756 Total staff costs 87.079 73,708 Please provlda detalls of expenditure on staff working for tho Charity whose contracts are with and are paid by a related party Pleasg giv8 details of the numberof employees whose total employee benefits (excluding employerpenw'on ¢osts) fell within eaGh band of £10,000 from £60,000 upwards. If there are no such transa¢tlons, please enter'true. in the boxprovlded. No employees recoived employee benefits {excluding employer pension ¢ost$) for the reportlng perlod of more than £60.000 TRUE Band £60.000 to £69.999 £70 000 to £79 99Y £80 000 to £89 999 £90 000 to £99.999 £100 Oooto £109 999 Numberof em lo ee$ Please provide the total amount paid to key managemant personnel (includes trustees and senlor management) for thelr senjices to the charity. For specific amounls paid to trustees, see Nole 28. NIL 11.2 Average head count in the year Thls year Numbor Last year Number The parts of the charfty In which the frmployees work Fundraising Charttablè Activities Governance Other Total 11.3 Ex-gratia payments to employo9s and othor$1ox¢luding 1rnstè) Please complete if èn -grati& payment is made. Please explain the nature of the payment Please state the lftgal aulhorily or reason for maklng the payment Please statg thg amounl of the paymont (or value of any waiver of a right to an asset) 22
11.4 Rodundancy paymonts Please compl8te If any redundancy ortemilnation payment is made in the period. Total amount of payment NONE The nature of the paymgnt {cash. asset etc.) The extent of redundancy tunding at thè balance sheet date Please state the accountlng policy for any rodundancy ortemiination payments 23
Sectijn C Notes to the accounts Iconll Note 12 Defined contributlon penslon scheme or defined benefit scheme accounled for as a delined contribution schem9. 12.1 Please complete thls note if a deNned contrtbutlon penslon scheme is operated. Amount ot ContbUtIOnS r•cognlsed In the SOFA as an 8xpen5è NONE Please explain the basls for allocatlng the liability and expense of defined tontrlbutlon penslon scheme between aGtivities and between Stricte(l and unrestricled fund$. 12.2 knse complete this section where the charity participates in a defined benefit pension plan but is unable to aseèrtain its sham of thè undèrtylng assots and Ilabllltl•s. Please conflrni that although the scheme Is accounted for as a deflned contribution plan, It Is a deflned beneflt plan. NIA Plèase provldè such Infomatlon as 1$ available about thg plan's surplus or d•ficlt and the implications, if anyi for the rgporting tharity 12.3 Please complete this section wheTr th8 charttypartldpates In a multl-wnployerd8llngd benellt penslon plan that Is accounted fora$ a defined wntrtbution plan. Doscribe the gxtfjnt to which the charlty ¢an be liable to the plan for other entities. obllgatlons underthe tamis and onditions gf the multi.employèr plan NIA Expljrn how any liability arislng from an agretrm¢nt wlth a multl*mployer plan to fund a deficit ha$ begn dgtgrmin¢d. 24
Section C Notes to the accounts (contl Note 13 Grantmaklng Please mPlete this note rf the charity made anygrants ordonatlons whlch In aggregate fonn a matonal part of the charitable activities undortaken. 13.1 Analy81s of grants paid lincludod in cost of ¢haritable a¢tlvltlesl Grants to individuals Anal $1$ Grants to Institutions ort Go$t$ Total Aclwil or 11 Aclivil or ct2 Actwit or Actwit or Tot81 Please enter"Nil" if the Charity does not identlfy and/or allocate support costs. 13.2 Grants made lo institutions Pl•as• provide details of charttys URL. Provide details below My charity has made grnnts to partlcularlnstltutions that are maton'al ITn tho context of its grantmaklng. Details of the institution supportedi purpose of the grtnt and totalp8id to each institution is available on the charity s web site. Yes No Names of Institution Purpose Total amount of grants ald£ Total grants to Instltutlons In reporting penod Other unanalysed grants TOTAL GRANTS PAID 25
Seclion C Notes to the accounts (conl) Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost orvaluation Freehold land & buildlngs Other land & buildings Plant, machlnery and motor vehiclos FIXre$, fittings and equipmont Total At the beginning of the year Additions 3,268 3,268 Revaluati)ns Disposals Transfers . At end ofthe year 3,268 3,268 14.2 Depreciation and impairnients Basis SLorRB SLorRB SL SLorRB SLorRB Stra*Jht Line I'SL'I or Reducing Balance ("RB") Rate 3 years At beginning of the year DisposaL8 3,268 3,268 Depreciath)n Impairment Transfers. At end of the year 3,268 3,268 14.3 Net book value Nel book value al the beginning of the year Net book value at the end of the year 26
14A Impaimient Please provide a description of the events and circumstances that led to the reoognition orreversal of an impaimient loss. 14.5 Revaluatlon If an accounting policy of revaluation is adopted, please mvide.. the effective date of the revaluatlon thè namè of independènt valu8r, rf applicable the methods applled and slgnificant assumptlons the ¢anying amount that would have been recognised had the assets been can?ed under the st model. 14.6 Other disclosures (i) Please state the amount of borrowing costs, rf any, capitalised in the construction of tangible fixed assets and the ¢apitalisation rnte usad. (11) Please provlde the amount of contractual con7mltments for the acqulsltlon of tanglble flxed assets. (iii) Details of the existence and carrying amounts of property. plant and equipment to which the charity has restiicted title or that are pledged as security forliabilitles. The ?ransfers' row is for movemgnts between fixed asset categories. ease indKate the method of depr9Glatn by deleting the method not appliGable (SL - 27
Seclion C Notes to the accounls (cont) Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation Project development osts Patents and trademarks Other Total At beginning of th8 year Additions Disposals Revaluations Transfers ' Al end of the year 15.2 Amortlsation and impalmients -method of amortlsatlon SLorRB SLorRB SLorRB SLorRB Straight Line {"SL") or Reducing BaLgn¢e I'RB") Rate At beginning of the year DisposaL8 Amorlisathjn 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 Plèasè dis¢lo$e th• a¢¢ounting polity for intangibl• fix$d •$s8t$ including.. Reasons for chooslng amortlsation rates Policies for the recognition of any capital development 28
15.5 Impalmient Please provide a descrlptlon of the events and clrcumstancos that led to the recognltion or VetsaI of an impairnient loss. 15.6 Revalualion If an accounting policy of revaluation is adopted. please provide.. the effective date of the valuatIon the name of independent valuer. rfapplicable the methods applied the canying amount that would have been recognised had the assets been carried under the cost model. 15.7 Other disclosures (l) If your Intangible asset was aCqUid by way of grdnt, provide value on initial recognltlon and carrying amount of the asset. (li) Details of the carrying amounts of any intanglble assets to whlch the charity has restricted title or that a pledged as security for liabllltles. (iii) Please pmvide the amount of contractual commitments for the acquisition of intangible assets. (fv) state the amount of research and development expenditure OgniSed as expenditure in the year. (v) Please detail the headings in the SOFA in whlch a charge foramortisation of intangible assets is included. (vi) Forany matenal intangible assets. please provlde a description, its canying amount and any remaining amortlsatlon perlod. The Yransfers" row is for movements belween fixed asset categories. Please indi¢at6¥ the meth(xl of depreCIatn by deleting the methLKI nol applicable (SL - straghl line,. RB = reducing balance). Also please indate the rate of depre¢iatDn.' for straight line, what is the anticipat8d life of th& asset (in years),. for reducing balance, what is the percentage annual deduction. 29
SecttL>n C Notes to the accounts Icontl Notè 16 Herltag• asset$ Ple8$e wmplete this noto rfthe charityha5 hwitageassets 1&1 General di5closure5 for811 charitias holding heritage as5•ts lil Explain the natuye an(1 scale of herltsge asgets held. NONE 1111 Explaln the poliw forthe acqu151tion. PrvatiOn, manag?mpnt and dlsposal of herftage a$s•t$. 16.2 Co¥t orvaluatlon Heritage a$5et Heritage asset Herilage asset HEritagp a5$et Total At trwnnuig ofthe year Athilions Disposals RevalLWtK)llS Trarfer$. At end of Ihe year 16.3 Dgpreciatlon and Impalmients asis SLorRB SLorRB SLorRB SLor RB SLorRB SlravJht Lwie I"SL'I or Reduciro Balar¢e I'RB'I - Rat8 At b8ginnirwJ orth8 year D*posals D8precptrn Impairment Transfer5. At end ol year 16.4 Net book value Nat book value at th? bEgwiniry of year Not tx)ok value at end of the ygar 16.5 Impalment Please pde & dwrfptlon of Ihe events and circumstances thatled to thern¢ognltion orrnv8rn81 of an Imp•lmi•nt loss. 16.6 Revaluatlon If an accountingpolicy of revaluatlon 1$ adopt•d, pl•aso pmvlde.. the effe¢tiwe dat8 of the revaluation the name of Independent ¥8luer. rfapplicablo qualMkatlon$ of lTrdependen¢ volyer m¢thods applied and signMl¢anta$sumptlons any$lgnifficantllmlt•tlon5 on the Yaluatlon 30
16.7 Analysls of hltage 88Bet8 by class or group di8tinguishing those at cost and tho88 at valuation At valuation At ¢ost Group Group A Total CarryirJ amount at thg bogvinlng ol the perlod dil¥Ms DisposaL DePrlat¥)lIMp8lr Revalu"on Carryg amount at Ihe end of perK)d 16.8 Heritage zs58ts Iwhpr• h•iitag• a88•ts ar• not r•cognlsed on th• balance sh¢•tl 111 Explaln the reagon why herlta9e assets have not b88n recognised on thè balance shéèt. NIA 1111 Describe the slgnlfl¢ance and nature of heritage assets. liiil Dtsclose infonnation that is halpful in as5es5ing the value of herttaye assets. (lvl Explaln the reason why it 1$ not practicable to obtain a valuation of herftage assets. 1&9 Flve year summary of hetrftage assets transactlons 2022 2021 2020 2019 2018 Purchases Group A Group B Group C Olher Donations Graup A Group B Group C Other Total addition5 Chary• forimpaSm)ent Graup A GrP B GrP C Olher Total chargo for ImpalmnI Disposals Group A- carryry affiount Gr0P B- carryrrfJ arnount Group C Other To¢al d15pg8al$ 31
SÈctitsn C Ntries to the accout)ts Icontl Note17 Inv•stm•nt assets Ple•se ¢omplete thts nots Aithe ¢h4rftyhas any1n1¢tas8e 17.1 Fixgd as8el$ in¥851merrts Iplgase providg for pach class of investm•nti Cash & Gash Èquivalents Listed imfe$bnents InYvslm8nt properti+$ $o¢i81 IIW88tsnont l)th•r Tolal Carrylng Ifalrl v81ue at beglnnlng of p8rbd Add.. athNk)n$ lo inYeslmenl8 durl rlod, Less.. dk%w8al$ at carrylng valua L•s8: Impalmi8nt8 Add.. Reversal ol Impalmients Addlldeduct}: Iransfw Inlloull In the rbd Addlld8duGtI- netgainllb$61 on revalualion Carryhg Ifakl at and ofy8ar 'Plea8e 8pe¢lfy addltlonB reBultlng frorn xqu181tlong through bu81ne86 comblnatlonB, If any. Plne+to that F#ir Vlu¢ in Ihis ¢ontext 1$ the an1 forwhlch •n •$se¢ ¢ould be ex¢hanued belween krJowl¢dgeabl¢ and wllllng partles In en aml's length tr8ns8ctlon. Fortrnded securttles. Ihe felr v81ue Is the value of Ilje se¢urftyquoted on the London Stock Exchange D&llyOfllclal Llst orequivalenl. Forother8ssets ther815 o methtprfce on a Irad8d markel, il 15 the tIU5tEe5' L>rvaluw5' best eslimate of fairvalua 172 Pl&a88 provldo a broakdown of Invostments shown above agTrolng wlth thè balanco ¥ho8t row B04 dlfferentlatlng betwo•n thom h¢ld at fair valye o#d thos# held 81 ¢0$1 $$ Impalrment. Anaty¥i¥ of Investmont Fair valuE atyEar End Cost le53 irnpJirmqnt Cash orcash oqulvalents Li$twl Inveslmen¢$ Investment prop8rtiO5 Soclal Investment$ Other In¥tMentS Total Grand toial IFalrvalu8 at year 8nd+Co8t 1888 paIant) 17.3 Ilyour charity hold$ Invo$tm•nt propartlo$, K4•a$• e¢mplot• th• followlng noto: lil Explain th• m•thod• and ¥i#nifi¢ant a$$ymption$ in detèmiining tho lalr valu8 of Inv88tment proporty held by tho chartty lill N•m¢ or inJ¢ptn¢Jont volu¥r,11 gppllcabl•, and lovant quallflcatlon8 11111 Provlde dotal15 of Bny restrictions on the ability to realise invp5tm0nt prop•rty or on the r¢mi¢tan¢ ¢f incom¢ orYi$p¢$al pw¢eed$ livl Explain any eontTrctual obliijations for tho pur¢has9, ¢onstruGtion Or development ol invÈstm¢nt pMp¢rty or for repalys, malntenanee ¢1 enhancements 17A Pleaje wovide a breakdown of current asset investrnents, il applkabla, agrtèing with tho balance sh8•t. Analys18 of current asset Imiesknents ThlB year La&tyear 22
Cash orcash 8qulval8nt8 Ll¥ted Inv¢stment$ Invostm¢nt properties So¢ial In¥e$tmÈni$ Otherlnv8stm•nts Total 175 Guarantees Pleage providè detalls and amount of any guarnntse made to or on behalf ol a thlrd party NONE Name of th6 •ntity or entitios bon&fitting from thoso guarantws Pl•$¢ Èxplain ¢h? guarant¥¢ furthers the ¢harlty's alm$ 17.6 Con¢¢$sionary loan$ Des¢riptfftiJJ Thi$ year La$tyear£ Arntsunt of ¢onGoS6ionary loan$ mad¢ IMulllpl• loans madè maybe dl$6los6d in 69gr•98ts woylded thai8u¢h 84grwaiithv ¢Yo8s not obscuro slgnlft¢am lJrfwmaW¢¥nl. Desulpllon Yhls year La8tyoar£ AJnount of concessionary loaTr$ received (Muwplo loorts recelv•dmay ts dlsclosedln aggreqate wovidod thatsuch aggregallofi L4Jes notobscwo 8Awthc•nt Inform&tsonJ. Total Tgrm5 and conditions e9 intfjrost raig. $¢CU providetl Value of any ¢on¢Ès$ionary1oan$ whlch have been ¢¢4mmltted but not taken up at the reportlng date Amounts payabl• within 1 y1 Amounts payable after more than 1 year Amounts f¢¢elvabte withln 1 year Arnounts rocoivabl8 after moTr than 1 yBar 17.7 Additional information Pl¢o$0 pr¢vid¢ infomiatl¢4n about thg slgnlflcanco of invss¢m¢nt$ to thg charfty'8 Ilnanclal po8ltlon or perfornianco eg. to$ and ndItIrts of1ow$ orth¢ u$¢ ¢f h¢<lglng tct manageflnanclal tl$k. Forall InvostrnBllts mgasureil at fairvalue, the ba$1$ fCrdel•l1n9 the valu¢, in¢lyding any assumptions appli¢d when u$in# o valuatlon technlque. Vlh¢r¢ a ¢harity or 11$ $ub$ldlary has provlded fin¢1 a$sel$ as a fomi ol seturlty. the c8rySng ount of th8 flnanclal 8888t pl•dged BS Security and the lenn5 and rondition5 T¥latin9 to it$ pl¢dy¢. 33
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 tho 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 period Expensed in perlod 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 182 Please speclfy the carrying amount of any stocks pledged as security for Ilabllltles 34
Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please compl•t• this note if the charlty has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Olher debtors Total 11,307 9,505 Complete 19.2 whern a material debtoris recoverdble more than a year after the porting date. 19.2 Disclosure of debtors recoverable In more than 1 year (included in debtors above) This year Last year Trade debtors Prèpayments and accrued income other debtors Total 35
Section C Notes to the accounts (cont) Note 20 Credltors and accruals Hease complete this note rf the chaiyty has any creditors oraccmals. 20.1 Analysis of creditors Amounts falling due wtthin one yoar Thls year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and overdrafts Trad8 creditors Payments received on account for contracts or perfomiance-related grants Accruals and deferred Income 1,910 600 Taxation and soclal securlty other creditors Total 1,910 600 20.2 Deferred income Please complete thls note If the charlty has deferred income. Please ex ain the reasons wh Income is deferred. Deferred Income represents voluntary income rec8ived in advance for after-school clubs and activities whiGh will take place in the next accounting and academic schoolyear. Movement In deferred Income account This year Last year Balance at the start of the reporting period Amounts added in cuThent pèriod Amounts releasad to income from previous periods 130240 146.841 130.240 130,240 117.998 Balance at the end of the reporting poriod 146,841 130,240 36
Section C Noles to the accounts Icontl Nole 21 Provisions for liabilities and charges You should ¢omplot• this not• if you have Included In the charlty expendlture any provlslons. A provision is made when the charity has a liability of uncertain timing oramount. 21.1 Please provide: brlef descrfptlon of any obllgatlons on the balance sheet and the expected amount and tlmlng of resultlng payments. an indication of the uncertainties about the amount ortlmlng of those outflows. and - the amount of any expected relmbursement. stating the amount of any asset that has been recognised forthat expected relmbursemenl. 21.2 M0mentS in re¢ognis•d provisions and fundlng commltmont durfng Ihe erlod Thls year Last year Balance at the start of the reporting period Amounts added In current perlod Amounts ¢harged agalnst the provlslon In the current period Unused amounts revers•d during th• period Balan¢e al the end of the reportlng perfod 21.3 For any funding commitment that is not recognlsed as a Ilablltty or provlslon. provide details of ¢ommitment made, the tlme frame of that commltment, any perfonnance-related ¢onditions and detall$ of how the ¢ommltmenl wlll be funded {with contracts for capital expendlture separately Identlfled).. 21.4 Where unrestricted funds have been deslgnated to a fund Mmitment. please dis¢lo$è lh• natur• of any amounts d6slgnated and the likely timing of that expenditure. 37
Section C Notes to the accounts (cont) Note 22 Other disclosures for debtors, creditors and other basic financial instrum•nts 22.1 Please provide infonnation about the Signrficance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or perfomian¢e, for oxample, the tenn$ and ¢ondition$ of loans or the use of hedging to manage financial risk. 22.2 ff the charity has provided financial assets as a fomi of securlty, the carying amount of the financial assets pledged as securlty and the lems and conditions related to its pledge should be given horn. 38
Section C Notes to the accounts (cont) Note 23 Contingent liabilities and contingent assets 23.1 Contingent liabilities Where the Gharity has Gontingent liabilitiesy please complete the following section unless the possibility of their existence is remote. Description of item including its legal nature. Please describe any security provided in connection to the Estimate of finan¢ial effect NONE 23.2 Contingent assets Where the charity has contingent assets, please complete the following Section when theirexistonce is probable Description of item Estlmate of flnan¢lal effect NONE 23.3 Other disclosures for contlngent assets andlor liabilities Please provide the following information where practicable: Explain any uncertainlie5 relating to the amounl ortiming of settlement; and the posslblllty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fa 39
Section C Notes to the accounts {cont) Note 24 Cash at bank and In hand This year Last year Short lerm cash investments Iless than 3 months maturily date) Short lenn deposits Cash at bank and on hand other Total 471495 418.864 471,495 418,864 40
Section C Notes to the accounts {¢ontl Note 25 Falr valu8 of assets and liabilities 25.1 Please provlde detslls of tho charlty's exposuro to credit risk (the rlsk of incurring a 1055 due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short lenrr financial demands) and market risk (the risk that the value of an investment will fall due lo changes in the market) arlslng from flnanGS01 instruménts to which the charity is exposed at the end oflhe reporting pgriod and oxplain how the charlty manages those risks. NIA 25.2 Please give details of Ihe amount of change in thé fair value of basic financial instruments (debtors, creditors. Snvestsnents (see section 11. FRS102 SORPII measured at fair value through the SOFA that Is attrlbutable to Ghangos in Grgdit risk. 41
Section C Notes to the accounts {contl Note 26 Events after the end of the reporting period Please complete thls note whern events (not requiring adjustment to the accounts) have occuffed after the end of the reportlng perlod but beloro Ihe accounts are authorised which relate to condltlons that amse after the end of the reporting pet70d. Please provlde details of the nature of the event NONE Provide an estimate of the financial effect of Ihe event or a statement that suGh an estimate Gannot be made 42
5oction C N<Jtes lo thc 3Dcount5 ICODI Note27 Charit fun 27.1 DtrtsilB olmat•rièlfunts holdandm•v•m•rt8 dur1Wt¢URRENTthrtlft0Wi Pl•ohd¢t•llSof¢h¢movOn1Solma1srfal{ndOU4llrtd$lft ih•tpportlngpwlodiog4hwwMh •bAft¢lJkollyumbYfJihorfunds'(whkb ilapplic4blEI. fhtr 7tsi&lluRds'llgwpbelowshoUldJz¢Oncto T¥tallurJd$'kn thebolaA¢esheet. 'Koy.' FE-ptrm•rt•fyi end¢MOTh1 fund& EE. 9xpdbhd¢WM0n1lUlKt•.' Rrn61tl¢ieO In¢onpalunds. In¢lvth sp6¢ts11tv4ts. ollhe¢h4rffy.' 8nO unI•S$It¢01unds Fud balanus bmught forud Fund TYpep&R OrUR' Galn&ahd 10s•s ¢arrfgd torw4rd Incom• ExpAndNu Transf•rJ Fund nafjw• Othwhjnds Total Fund•a•pgrbaance 8ho91 ND. FU bil•nMs GarrK•d frnrd Incluth •H•ts ond11bni?p thnDmInDtodf¢r0¥Jn Eurro th•bp5ts the•559ts 43
Section C Notes lo the clCCOUrt5 Plote 27 Charty fund5 27 D•talls MIterIalIUn$ h•ld and movoments durlng the PREVIOUS perlod PIEoBgg1eI vflhg 0¥15 ofrn4tfjrt&llfr)dMdv&llundsfft thorwinthyJ)arlodtoq•rh•rwllh a fot'oihwlunds'lwhl¢h $tsovldlncltrd•rnvaltratAon 'K4y.' PE.prnpntendowment funds,. EE. expendable endoWn1 lunds," R. rnslrtctodlnwmelun4Y& Includlng speolallFUSt4 offhe¢harfty,' andU- unrnslTrGtodlund Fund balances Fund balances CaTrfEd lorwaryl TypoP4 EE R DrUR' Purpo8t4nd Re8trirtion$ Gdns and 19¥89S Income E¥pondllur• Tr4n$fer8 Fund narne5 Otherfunds èalancln 11 Total Fundsa• perbnce $hegt Yes" Fund b&l•n¢èb ¢Btti•dfor4••rf idud& and11gbllfjU•8 dgnomln•t•d in i foThlgn ¢tY 44
Section C Notes to the accounts {contl Nole 27 Charity funds (cont) 27.3 Transfers between funds Reason for transfer and where endowment is converted to income, legal power for its conversion Amount Between unrestricted and restricted funds NIA Been 8ndowmènt and reStrted funds NIA Between endowment and unrestricted funds NIA 27A Desi nated funds Planned use Pu ose of the desi nation Amount 45
Section C Notes to the accounts Icontl Note 28 Transactions with trustees and related partles If the charity has any trans110n wfflth relatèd pèrti•s (othwlhan th• trnst•• •XP•nS8s •xplairt•d In gUIdan Trot) delalts of such transactlons should beprnwded in this note. Ifthgre Jrn no tftnsaetions to rnport pl•as• •nt•r"Trn•" in th• box or"Fals•" If th•rn are transa¢tion$ to rort. 28.1 Tmstee MuneratIOn and benefits None of the trustees have been paid any remuner40n or T¢1V•d any other ben•fits from an employmènt with th•ir charfty or rolatod oTrtity {Truo or F•l) TRUE In th• period thg ¢harityh•$ pald tru$tg•s romunwatlon and benefits. Please give the amount of, and legalauthorily for, 8nyr¢mun•fttion or othorbon•lits pald to a trust80 by th8 charfty orany Institution or¢ompany connected with it. Amgunts paid or bènèfii valu• This ar Redundancy lin¢luding loss of officeyex gratla Last year L•gal authoAty lèg ord•r> govèming document) R8rnuneration Pension Coltribulion other TOTAL Name of trustee Pl•aso glvo d•talls of why remuneration orothw•mploym•n¢ benefi¢s were paid. Where an ex gratia pJyment has been mad• to • trnsta4 pmvide an p1$natIon of the nature of the paym•nt. ff a thir<1 p?ty has been rw"MbUr forproviding on• ormo truslee¥, $tèt• th• naturn of th• paymènt and amount of tho reimlJur8emont. Slate the numberof tte¢$ to whgm rntir•mènt b•n•flts ar• a¢¢rning undgra dollned contrfbutlon pension scheme. 28.2 Tru$tegS' OXP9r*gs M th• charity has paid tw$t40s ¢xp•nsu forfullllllng thely dull•s, d8lalls of such trdnsaetlons should bo provld•d in this note. 11 Ihere are no transactions to report, pleas• ènter"Truè" ITft th• box bèlow. If thoro ak? transactlons to f8POrt. pl•a$• onter"Fals•". No tru$tg9 expènses hav• b•èn incurrod {True or Fal$Èl TRUE Type of expens¢$ reimbursed Thi8 yr Last year Trdvel Sub$i$t$n¢• Accommodation Other Iplease 5pecifyl= TOTAL Please provide the number of trn$tg85 tsimbursed for expen5e5 orwho had expen$es paid by the ¢hartty 46
28.3 Transaction{sl with rèlated partiès Please givo dgtails of any tt3nsactiTon undertaken by (oron behalf ofj the charity in whiTclJ a related party has a matenal interest. including where funds have bgen held as agwt forrelatpartI¢S. If thwo arg no $u¢h transactionsi ploasg entgr true. in tho boxpmvid8d. Thgr9 havg bèèn no relat•d party transactions in th• rnporting perfod (True or False) TRUE Amounts writtan off during portlng period Name of the tntst•e or related party Relationship to charity Dascription of thg transactlon{$) Amount Balance at p•rlod gnd Provision for bad dBbt5 at period ond In rnlatlon to the transactlons abovei pl••s• provide tho temis and ¢onditlons. including any s8CU17ty and the natura of any payment (¢onsideption) to bg provid8d in settlement. Forany rnlated party. please PYOViTde details of any guardnt8eS given or re1ved. 47
Section C Notes to the accounts (cont) Note 29 Additional Disclosures The following are significant matters whlch are not covered in other notes and need to be included to provlde a proper understanding of the accounts. If there Is Insufflclenl room here, please add a soparate sheet. NONE 48
Detailed SOFA - y.e. 31.08.2025 Les Ateliers For the year ended 31 August 2025 Account 2025 2024 INCOMING RESOURCES Vduntary I ncome Subscriptions Revenue Total Voluntary I ncome Total INCOMING RESOURCES 366,195 366,195 366,195 339.853 339.853 339,853 RESOURCES EXPENDED Other resources expended Subcontractors l Freelancers Online Payment Charqes Insurance Club Supplies Summer Fair Christmas EouiDment ExDensed Total Other resources expended Total RESOURCES EXPENDED 211.076 6.896 2.241 4,957 3,130 1,287 6,872 236,458 236,458 197.377 6,112 2.078 2,655 2,565 1,268 4,103 216,158 216,158 INCOMI NG RESOURCES . RESOURCES EXPENDED 129 737 123 694 SUPPORT COSTS Management Salaries HMRC- Employers NICS HMRC- PAYE and Employees NIC'S Employers Pensions Costs Employees Pension Costs Staff Trainino Travel - National Subsistence Staff, Subcontractor, Freelancer Entertainment Gifts Printinq & Stationery Postaqe. Freioht & Courier IT Software. IT Consumables and Telecoms Subscrirjtions Expense Repairs & Maintenance & Rubbish Disposal General Expenses Charitable Donations Audit & Accounlancv fees Leaal Exoenses Bank Fees Total Management Total SUPPORT COSTS 59,223 2,655 14,147 8,512 2,541 210 370 120 1,062 276 726 55.001 2.149 12.461 1.756 2.341 70 498 18 795 178 605 1.281 55 624 3,964 75 220 982 376 115 81.612 81,612 1.054 241 105 93,215 93,215 NET INCOME 36,522 41