CHARITY COMMISSION FOR ENGLANO AND WALES Trustees, Annual Report for the period From: 1 APRIL 2021 Period start date To: 31 MARCH 2022 Period end date Charity name: LISVANE OLD SCHOOL COMMUNITY CENTRE Charity registration number." 1156308 Objectives and Activities Summary of the purposes of the charity as set out in its goveming document Para 117 To benefrt the residents of Lisvane and the neighbourhood, without distinction of sex, sexual orientslion, race or of polrtical, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advan education and lo provide facilrties in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of lrfe for the residents. In furtheran￿ of these objects but not otherwse. the Trustees shall have power: To establish or secure the establishment of a communty centre and to maintain or manage or Co￿perate with any statutory authonty in the Inaintenance and management of such a centfe for activities promoted by the :harity in furtherance of the above objects. Summary ofthe main activities in relation to those purposes for the public benefit, in particular, the activities, projects or seryices identrfied in the accounts. Para 1.17 arnl 1.19 The Trustees hire facilities to around 20+ different groups for activities available lo residents of Lisvane and the neighboLsrhood. These include comrnunty library, photography group, computer group, communty cafp. an education initiative for dyslexic childreii Church youth club, 50+ group. mother and toddler groups, Asian dance groups exercise classes. ballet I groups. accommodation for volunteers who work in enviror.mental groups, and casual tookings for parties etc. The facilities are also used by the Lisvane Community Council_ In February 2021 the stte wao handed over to our Contractor and for substantial buildin Work which was completed mid De￿mber 2021 and Ihe centre was re-opened to the public in February 2022. The larger and much improved premises has re￿iVed very positive feedback from the community and Ihe community bafé {open 6 days per weekl has become a focal point for all age yroups and has created a vibrant environment for the building with increased footfall benefitting other group activrties. Statement confimiThJ whether the trustees have had regard to the guidan issued by the Chanty Commission on public benefit Parn118 In caTrying out these activilies, the Twstees had regard to the guidan￿ issued by the Charty Commission on public benefit. They believe that Ile vnde range of social, recreational and educational activities taking place in the centre, combined with the relatively low rents charged and the fact that the ￿ntre is available to all wtho Wi*ii to use it are consistent the public benefit requirement. Additional inforniation (optionall You ma ¢hoose to indude further statements vthere relevant about.. SORP ￿le￿n Para 1.38 Policy on grant making Para 1.38 Policy on social investmenl including program related investment Pzra 1 38 Contribution Tnade by volunteers Other Achievements and Perfomiance SORP rElerEn The main achievement is to continue to make the community centre available lo groups as oullined in the previous section. Numbers of users ty￿CallY are: Summary of the main achievements of the chanty. identifying the drfFeren¢e the charity's work has made to the Gircumstances of its beneficiaries and any wider benefits to society as a whole. 1.20 Organlsation No. of No. of meetin 160 100 30 Bab ballet Brid Church Youth Grou Tomoffow's Generation Dyslexia School Water Colour 50+ Club Friends of Cefn Onn Park Friends of -oed y Felin Woods Communty Counal Bollywood Indian Dance Tai Chi exerctse Choirs Library 30 50 12 40 52 40 12 50 10 10 11 12 11 10 40 25 40 35 2000 books lent annuall 20 40 60 CompLrter and digital camera dasses Exercise group for the retired Mothers exerase 50 20 40 20 40 rou 10 10 Residents rt Grou Expansion of the Dyslexia School is likely to involved more use of the building. Surgeries are held regularly at the ￿ntre by local Councillors, MP and MS Additional infomiation (optional) You ma choose to include further statements where relevant aoout.. Achievements against objectives set Para 1.41 Perforniance of fundraising activities againsl objectives sel Para 1.41 Investment perfomance against objectives Para 1.41 Other Financial Review Review of the charity's financial posrtion at the end of the period Para 1 21 Trading income was negligible as the centre was closed for almost all of the financial year and so the tumover essentially relates to capital movements in order lo fund the building work. Cashflt)w was kept posrtive largely vthh the support of contingency funding from Lisvane Community Council Statement explaining the policy for holding reserves slating why they are held Parn 1.22 LOSCC has hrtherto needed reseNes to meet unexpected major repair bills and penods vthen rt might not be possible to hire rooms eg covid, building V￿rk. Amount of reserves held Parn 1.22 Reserves at the end of 2021-22 totalled £70k of unrestnded funds and £87k of restricted funds. £100k has subsequently been retumed to the Lisvane Community Council for early repayment of one of its PWLB loans. Trustees ￿elIeVe that a prudent level of reserves is around £40k - £SOk Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties al)out the charity continuing as a going oncem Parn 1.22 nla Para 1.24 nla P818 1.23 The Trustees are confident that LOSCC is adequately funded and that it could look to the Lisvane Communty Council for any additional support if needed Additional infomiation (optional) You ma choose lo include further statements where relevant about". The charity's principal $OUr￿S of funds (including any fundraising) Para 1.47 Investment policy and objectives Including any social Investment policy adopted Para 1.46 A description of the princjpal risks facing the charity Para 1.46 Other Structure, Governance and Management Descnption of charty's trusts-. Type of goveming document Pwa 1.25 'Foundation" Model Consiitution dated 28 Januarv 2014 Charitable Incorporated Organisation How is the chanty constituted? Para 1.25 'Inr**rl Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitlec lo appoint one Of more trustees P¥ra 1.25 3 appoinled by l_isvane Community Council 3 appointed by Lisvane Communrty Association {Ct,arity no. 1076168) 3 appointed by Trustees Additional inforniation (optional) You ma choose to include fLrther slatements vthere relevant about". POli￿eS and procedures (if any)|**1156308**|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|**01-Apr-21**|**To**|Period end
date|**31/3/2022**|| ## **Section A Statement of financial activities** |**Recommended categories by**
Gu
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted Restricted**
**Endowment Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||31,000|-|-|31,000|148,020| ||593|-|-|593|193| ||16,061|-|-|16,061|324| ||26|-||26|6,248| ||-|988,628|-|988,628|-| ||-|-|-|-|-| ||47,680|988,628|-|1,036,308|154,785| ||||||| ||-|-|-|-|-| ||15,820|-|-|15,820|3,561| ||-|1,236,237|-|1,236,237|88,123| ||-|-|-|-|-| ||15,820|1,236,237|-|1,252,057|91,684| ||||||| ||31,860|247,609
-|-|215,749
-|63,101| ||-|-|-|-|-| ||31,860|247,609
-|-|215,749
-|63,101| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||31,860|247,609
-|-|215,749
-|63,101| ||||||| ||38,233|335,086|-|373,319|310,218| ||70,093|87,477|-|157,570|373,319| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
Lisvane Old School Community Centre|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||30,934|-|-|30,934|-| |||-|-|-|-|-| |||-|-|-|-|-| |||30,934|-|-|30,934|-| |||||||| |||-|-|-|-|-| |||1,451|-|-|1,451|-| |||-|-|-|-|-| |||48,434|120,369|-|168,803|373,319| |||49,885|120,369|-|170,254|373,319| |||||||| |||10,726|32,892|-|43,618|-| |||||||| |||39,159|87,477|-|126,636|373,319| |||||||| |||70,093|87,477|**-**|157,570|373,319| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||70,093|87,477|-|157,570|373,319| |||-||||| ||||||-|-| ||||87,477||87,477|335,086| |||70,093||-|70,093|38,233| ||||||-|| |||70,093|87,477|-|157,570|373,319| |||||||| |||Signature||Print Name||Date of| ||Signed|onoriginal||David Jones||17.1.23| ||Signed|on original||Haydn Davies||17.1.23| CC17a (Excel) 20/01/2023 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* X preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* x the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**n/a**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**n/a**_ going concern assumption doubtful; Where accounts are not prepared on a going _**n/a**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** |The accounts pr|esent a tru|e and fair view and the accounting policies adopted are those outlined in note { }.|e and fair view and the accounting policies adopted are those outlined in note { }.| |---|---|---|---| |Yes*
No*|x|* -Tick as appropriate|| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|**_n/a_**| |**_(ii) the reasons_**
**_provides more_**
**_and_**|**_why appl_**
**_reliable a_**|**_ying the new accounting policy_**
**_nd more relevant information;_**|**_n/a_**| |**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before_**|**_of the adj_**
**_eriod, eac_**
**_mount of_**
**_those pre_**|**_ustment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**|**_n/a_**| |**1.4 Changes t**
No changes to a|**o accoun**
ccounting|**ting estimates**
estimates have occurred in the reporting period (3.46 FRS 102 SORP).|**ting estimates**
estimates have occurred in the reporting period (3.46 FRS 102 SORP).| |---|---|---|---| |Yes*
No*||* -Tick as appropriate|| ||x||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any chan_**|**_ges;_**|**_n/a_**| |**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**|**_n/a_**| |**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|**_n/a_**| ## **1.5 Material prior year errors** |Yes*
No*
No material prior
**_Please disclose_**|year erro|r have been identified in the reporting period (3.47 FRS 102 SORP).|r have been identified in the reporting period (3.47 FRS 102 SORP).| |---|---|---|---| ||x|* -Tick as appropriate|| ||||| ||**_:_**||| |**_(i) the nature of_**|**_the prior_**|**_period error;_**|**_n/a_**| |**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**|**_r period_**
**_orrection_**|**_presented in the accounts, the_**
**_for each account line item_**|**_n/a_**| |**_(iii) the amount_**
**_earliest prior pe_**|**_of the co_**
**_riod pres_**|**_rrection at the beginning of the_**
**_ented in the accounts._**|**_n/a_**| CC17a (Excel) 20/01/2023 3 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** |**PRACTICE**||| |---|---|---| |**Please provide a description**||| |**of the nature of each change**|**Previous reporting was by way of Receipts and Payments**|| |**in accounting policy**||| |**_Reconcilation of funds per previous GAAP to_**||**_funds determined under FRS 102_**| ||**Start of**|**End of**| ||**period**|**period**| ||**£**|**£**| |**Fund balances as previously**
**stated**|**_373319_**|**_157570_**| |**_Adjustments:_**||| |**Fund balance as restated**|**_373319_**|**_157570_**| |**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_**||| |||**End of**| |||**£**| |**Net income/(expenditure) as previously**
**stated**||**_-63101_**| |**_Adjustments:_**||| |**Previous period net income/(expenditure) as**
**restated**||**_-63101_**| CC17a (Excel) 20/01/2023 4 IcontS CC17a IExcell 2m112023 **Notes to the accounts** **(cont)** ## **Section C** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ **Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or **Offsetting** permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition **Grants and donations** criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). **Legacies** Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. **Government grants** The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the donor. **Tax reclaims on** Any Gift Aid amount recovered on a donation is considered to be part of that gift and is **donations and gifts** treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. **Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. **Donated services and** Donated services and facilities are included in the SOFA when received at the value of **facilities** the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. **Support costs** The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described **Volunteer help** in the trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can **royalties and dividends** be measured reliably. **Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations **subscriptions** and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. **Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. |Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---| |x||| |Yes
No
N/a||| |x||| |Yes
No
N/a||| |x||| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| ||x|| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |x||| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |x||| |Yes
No
N/a||| |x||| |Yes
No
N/a||| |x||| |Yes
No
N/a||| |||x| |Yes
No
N/a||| |||x| |Yes
No
N/a||| **Settlement of insurance claims** criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. **Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and **losses** any gain or loss resulting from revaluing investments to market value at the end of the year. ||||x| |---|---|---|---| ||Yes|No|N/a
x| ||Yes|No|N/a| ||x||| ||Yes
x|No|N/a| ||Yes|No|N/a| ||||ü| ||Yes|No|N/a
x| ||Yes|No|N/a
x| ||Yes|No|N/a| ||x||| ||Yes|No|N/a| ||x||| ||Yes
x|No|N/a| ||Yes|No|N/a| ||x||| ||Yes
x|No|N/a| ||Yes|No|N/a| ||x||| ||Yes|No|N/a| ||||x| ||Yes|No|N/a| ||||x| ||Yes|No|N/a| ||||x| ||Yes|No|N/a| ||||x| ||Yes|No|N/a| ||||x| ||Yes|No|N/a| ||||x| |t|Yes|No|N/a| ||||| ||||x| |value|Yes|No|N/a| ||x||| ||Yes|No|N/a| |ontract.|||x| |at|Yes|No|N/a| |
ently,|||| ||x||| |d cash
|Yes|No|N/a| ## **2.3 EXPENDITURE AND LIABILITIES** **Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. **Governance and support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date **Basic financial** The charity accounts for basic financial instruments on initial recognition as per paragraph **instruments** 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. ## **2.4 ASSETS** **Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. ||The depreciation rates and methods used are disclosed in note 9.2.||| |---|---|---|---| |**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have||| ||physical substance but are identifiable and are controlled by the charity through custody||| ||or legal rights. The amortisation rates and methods used are disclosed in note 9.5||| ||They are valued at cost.||| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,||| ||scientific, technological, geophysical or environmental qualities that are held and||| ||maintained principally for their contribution to knowledge and culture. The depreciation||| ||rates and methods used as disclosed in note 9.6.1.4.||| ||They are valued at cost.||| |**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are||| ||valued at initially at cost and subsequently at fair value (their market value) at the year||| ||end. The same treatment is applied to unlisted investments unless fair value cannot be||| ||measured reliably in which case it is measured at cost less impairment.||| ||Investments held for resale or pending their sale and cash and cash equivalents with a||| ||maturity date of less than 1 year are treated as current asset investments||| |**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net||| |**progress**|realisable value.||| ||Goods or services provided as part of a charitable activity are measured at net realisable|value|| ||based on the service potential provided by items of stock.||| ||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||| ||Debtors (including trade debtors and loans receivable) are measured on initial recognition||at| |**Debtors**|settlement amount after any trade discounts or amount advanced by the charity. Subsequently,||| ||they are measured at the cash or other consideration expected to be received.||| ||The charity has has investments which it holds for resale or pending their sale and cash and cash||| |**Current asset**|equivalents with a maturity date less than one year These include cash on deposit and cash||| **Current asset** equivalents with a maturity date less than one year. These include cash on deposit and cash **investments** equivalents with a maturity date of less than one year held for investment purposes rather than to x meet short term cash commitments as they fall due. Yes No N/a They are valued at fair value except where they qualify as basic financial instruments. x **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **----- Start of picture text -----**
n/a
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**funds**
**income funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
31,000
- -31,000 48,020
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
- - - -100,000
Membership subscriptions and sponsorships
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 31,000
- - 31,000 148,020
Fundraising events
593
- -593 193
- - - - -
- - - - -
Other
- - - - -
**Total** 593
- -593 193
Cancelled Cheques
238
- -238 324
Council Tax rebate
489
- -489
-
Meter refund
368
- -368
-
Rental and leasing income
5,882
5,882
Other
9,084
- -9,084
-
**Total** 16,061
- - 16,061 324
Interest income
26- -26 1,456
Dividend income
- - - - -
Other
- - - - -
**Total** 26- - 26 1,456
S106 funding
-588,628
-588,628
-
Lisvane Community Council funding
-400,000
-400,000
-
- -
- - - - -
**Total**
-988,628
- 988,628
-
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held - - - - -
Gain on disposal of a programme related
- - - - -
Royalties from the exploitation of intellectual
- - - - -
Other
- - - - -
**Total**
- - - - -
47,680 988,628
-1,036,308 149,993
**Other information:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOME**
**Analysis**
**Donations**
**and legacies:**|**funds**
**income funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**funds**
**income funds**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|31,000|-|-|31,000|48,020| ||
Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other|-|-|-|-|100,000| ||
Membership subscriptions and sponsorships|-|-|-|-|| ||
Donated goods, facilities and services|-|-|-|-|-| ||
Other|-|-|-|-|| ||**Total**|31,000|-|-|31,000|148,020| |||||||| ||Fundraising events|593|-|-|593|193| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|593|-|-|593|193| |||||||| ||Cancelled Cheques
|238|-|-|238|324| ||Council Tax rebate|489|-|-|489|-| ||Meter refund|368|-|-|368|-| ||Rental and leasing income|5,882|||5,882|| ||
Other|9,084|-|-|9,084|-| ||**Total**|16,061|-|-|16,061|324| |||||||| ||Interest income|26|-|-|26|1,456| ||Dividend income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|26|-|-|26|1,456| |||||||| ||S106 funding|-|588,628|-|588,628|-| ||
Lisvane Community Council funding|-|400,000|-|400,000|-| ||||||-|-| |||-|-|-|-|-| ||**Total**|-|988,628|-|988,628|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held|-|-|-|-|-| ||
Gain on disposal of a programme related|
-|-|-|-|-| ||
Royalties from the exploitation of intellectual|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||47,680|988,628|-|1,036,308|149,993| |||
||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||£100kGovernment Grant||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||n/a||||| |||||||| |||n/a||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||S106fundingis a community contribution from housing developers||||| CC17a (Excel) 20/01/2023 14 CC17a (Exttll 15 2010112023 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**|**Description**|**This year**
**£**| |---|---|---|---| ||||-| ||||-| ||||-| ||||-| ||**Total**
**Description**||-| ||||**Last year**
**£**| ||Welsh Government Grant given for redevelopment of building||100,000| ||||-| ||||-| ||||-| ||**Total** 100,000
**Thisyear**
**Lastyear**||100,000| ||||| ||**Thisyear**
**Lastyear**||| ||||| CC17a (Excel) 20/01/2023 16 **Section C** **Notes to the accounts (cont)** |**Thisyear**
**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**|**Thisyear**
**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any**
**Please give details of other forms of**|||| ||||| ||||| ||||| CC17a (Excel) 20/01/2023 17 CC17a (EX￿1) 2010112023 |**Section C**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**| |---|---|---|---|---|---|---|---|---| |**Note 6 Analysis of**
**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**expenditure**
**This year**
**Last year**|||||||| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |
Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Council Tax & Water Rates|1,629|-|-|1,629|982|-|-|982| |Repairs and Equipment|3,883|-|-|3,883|1,188|-|-|1,188| |Light and Heating|4,554|-|-|4,554|1,306|-|-|1,306| |Cleaning, stationery, Telephony,
,Depreciation, loan interest, other|5,754|-|-|5,754|85|-|-|85| |**Total expenditure on charitable**
**activities**|15,820|-|-|15,820|3,561|-|-|3,561| |**Separate material item of expense**||||||||| |Redevelopment costs incurred|-|1,236,237|-|1,236,237|-|88,123|-|88,123| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|1,236,237|-|1,236,237|-|88,123|-|88,123| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||15,820|1,236,237|-|1,252,057|3,561|88,123|-|91,684| |**Analysis of expenditure on charitable**
**Other information:**|**activities**|**activities**|**activities**|**activities**|**activities**|**activities**|**activities**|**activities**| |---|---|---|---|---|---|---|---|---| ||**Thisyear**||||**Lastyear**|||| |**Activity orprogramme**|**Activities**|**Grant**|**Support**|**Total this**|**Activities**|**Grant**|**Support**|**Total last**| ||**£**|**£**|
**£**|**£**|**£**|**£**|
**£**|**£**| |Activity 1|-|-|-|-|-|-|-|-| |Activity 2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 20/01/2023 19 **----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 7 Extraordinary items
Please explain the nature of each extraordinary item occurring in the period.
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extrordinary items - -
**----- End of picture text -----**
CC17a (Excel) 20/01/2023 20 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |**Total**||-|-|-|-|-|-| _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**Total**|-|-| CC17a (Excel) 20/01/2023 21 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |~~**Support cost**~~
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| ## **Last year** |~~**Support cost**~~
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ CC17a (Excel) 20/01/2023 22 ## **Section C** ## **Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-
|-| CC17a (Excel) 20/01/2023 23 **Notes to the accounts** **(cont)** ## **Section C** **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**This year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| |||| ||-|-| ||-|-| |||| |||| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Band**|**Number of employees**|**Number of employees**| |---|---|---|---| |||**This year**
-|**Last year**
-| |**£60,000 to £69,999**|||| |**£70,000 to £79,999**||-|-| |**£80,000 to £89,999**||-|-| |**£90,000 to £99,999**||-|-| |**£100,000 to £109,999**||-|-| ||||| |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees,**
**see Note 28.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||-|-| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|-|-| **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **This year Last year** CC17a (Excel) 20/01/2023 24 |**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment**
**a right to an asset)**|**This year**||| |---|---|---|---| ||**Last year**||| ||**(or value of any waiver of**||| |||**Thisyear**|**Lastyear**| |||**£**
-
|**£**
-| ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ |**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**
-|**£**
-| |||| |||| CC17a (Excel) 20/01/2023 25 **Notes to the accounts** ## **Section C** ## **(cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Please explain the basis for allocating the liability and expense**
**of defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**|**Last year**| |---|---|---| ||**£**
-|**£**| |||-| |||| |||| ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different** _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details** **Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 20/01/2023 26 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**|**Grants to individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |Activityorproject 1|-|-|-|-| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||| |---|---|---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| ||||**_No_**|**_Provide details_**
**_below_**| |||||| |**Names of institution**||**Purpose**||**Total amount of**
**grantspaid £**| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |||||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||||**-**| |||||-| |||||-| |**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**||||| |**Analysis**|**Grants to**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| CC17a (Excel) 20/01/2023 27 |Activityorproject 1|-|-|-|**-**| |---|---|---|---|---| |Activityorproject 2|-|-|-|**-**| |Activityorproject 3|-|-|-|**-**| |Activityorproject 4|-|-|-|**-**| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**||| |---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| ||**_No_**|**_Provide details_**| |**Names of institution**|**Purpose**|**Total amount of**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**| |||-| |||-| CC17a (Excel) 20/01/2023 28 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
**14.4 Impairment**
**14.3 Net book value**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|31,592|31,592| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|31,592|31,592| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL|SL| |||||25%|25%| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|658|658| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|658|658| ||||||| ||-|-|-|-|-| ||-|-|-|30,934|30,934| ||||||| ||||||| _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ **This year Last year** _**the effective date of the revaluation**_ CC17a (Excel) 20/01/2023 29 ## _**the name of independent valuer, if applicable**_ ## _**the methods applied and significant assumptions**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ - - ## **14.6 Other disclosures** |**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 20/01/2023 30 ## **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ _**Policies for the recognition of any capital development**_ CC17a (Excel) 20/01/2023 31 ## **15.5 Impairment** **This year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ |**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**15.7 Other disclosures**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| CC17a (Excel) 20/01/2023 32 _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 20/01/2023 33 ## **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **This year Last year** **(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.3 Depreciation and impairments**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight
Line ("SL")
or Reducing
Balance| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ## **16.4 Net book value** Net book value at the beginning of the - - - - - year CC17a (Excel) 20/01/2023 34 Net book value at the end of the year - - - - - ## **16.5 Impairment** **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ **This year Last year** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **This year Last year** CC17a (Excel) 20/01/2023 35 **(i) Explain the reason why heritage assets have not been recognised on the balance sheet.** **(ii) Describe the significance and nature of heritage assets.** **(iii) Disclose information that is helpful in assessing the value of heritage assets.** **(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 20/01/2023 36 **Section C Notes to the accounts** **(cont)** **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
373,319
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
- 204,516
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year
168,803
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||373,319|-|-|-|-|373,319| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||- 204,516|-|-|-|-|- 204,516| |||-|-|-|-|-| ||168,803|-|-|-|-|168,803| |||||||| |||||||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**|**Fair value at year end**
**Cost less impairment**
**£**
**£**
168,803 -
- -
- -
- -
- -|**Fair value at year end**
**Cost less impairment**
**£**
**£**
168,803 -
- -
- -
- -
- -|**Fair value at year end**
**Cost less impairment**
**£**
**£**
168,803 -
- -
- -
- -
- -| |---|---|---|---| ||||| ||**Fair value at year end**|**Cost less impairment**|| ||**£**|**£**|| ||168,803|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||168,803||| **Last year: Analysis of investments** **Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total** ||| |---|---| |**Fair value at year end**|**Cost less impairment**| |**£**|**£**| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| CC17a (Excel) 20/01/2023 37 - ## **Grand total (Fair value at year end+Cost less impairment)** ## **17.3 If your charity holds investment properties, please complete the following note:** **This year Last year** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Analysis of current asset investments**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **17.5 Guarantees** **This year Last year** **Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims** ## **17.6 Concessionary loans** |**17.6 Concessionary loans**|||| |---|---|---|---| |
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**|**_Description_**|**This year £**|**Last year £**| |||-|-| |||-|-| |||-|-| |||-|-| ||**_Total_**|-|-| ||||| ||**_Description_**
|**This year £**|**Last year £**| |||-|-| |||-|-| CC17a (Excel) 20/01/2023 38 |**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**_g_**
**_)_**
**Terms and conditions eg interest rate, security**
**provided**
**17.7 Additional information**
**Please provide information about the significance**
**of investments to the charity's financial position**
**or performance eg. terms and conditions of loans**
**or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**||||| |---|---|---|---|---| ||||-|-| ||**_Total_**||-|-| |||||| ||**This year**||**Last year**|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ||**This year**||**Last year**|| ||

|||| |||||| |||||| CC17a (Excel) 20/01/2023 39 ## **Section C** ## **Notes to the accounts** ## **(cont)** ## **Note 18 Stocks** _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|||||| |---|---|---|---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| CC17a (Excel) 20/01/2023 40 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Other debtors VAT**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
|**This year**
**£**|**Last year**
**£**| ||1,451|-| ||-|-| ||-|-| ||1,451|-| **Total** ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Other debtors**
**Total**
**Trade debtors**
**Prepayments and accrued income**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 20/01/2023 41 **Section C** **Notes to the accounts** **(cont)** **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||9,149|-|-|-| ||-|-|-|-| ||-|-|-|-| ||34,469|-|-|-| ||-|-|-|-| ||-|-|-|-| ||~~43,618~~|~~-~~|~~-~~|~~-~~| ## **20.2 Deferred income** |**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_N/a_**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_N/a_**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**||| |---|---|---|---| ||**This year**|**Last year**|| ||**_N/a_**
||| ||||| |||**This year**
**£**|**Last year**
**£**| |||~~-~~|~~-~~| |||-|-| |||-|-| |||-|-| CC17a (Excel) 20/01/2023 42 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** |
**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of**
**resulting payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**
**Balance at the start of the reporting period**|
**period**
**Thisyear**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||**Lastyear**|| ||||| ||||| ||||| ||**Thisyear**|**Lastyear**|| ||||| ||||| ||||| CC17a (Excel) 20/01/2023 43 ## **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** |**This year**|**Last year**| |---|---| |**_N/a_**|| ## _**N/a**_ **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** CC17a (Excel) 20/01/2023 44 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**This year**|| |---|---| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |**N/a**|| ||| ||| ||| ## **Last year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** **This year** |**This year**|**This year**| |---|---| |**Description of item**
**Estimate of financial effect**|| ||| ||| ||| ||| |**Last year**
**Description of item**
**Estimate of financial effect**|| ||| ||| ||| ||| **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** |**Explain any uncertainties relating to the amount or**
**timing of settlement; and the possibilty of any**
**reimbursement**
**Where it is not practical to make one or more of**
**these disclosures, please state this fact**|**This year**|**Last year**| |---|---|---| |||| |||| CC17a (Excel) 20/01/2023 45 |**Section C**
**Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---| |**Note 24**
**Cash at bank and in hand**
**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
- -
- -
168,803 373,319
- -
168,803 373,319
|| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||168,803|373,319| ||-|-| ||168,803|373,319| CC17a (Excel) 20/01/2023 46 ## **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 20/01/2023 47 **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| |||| |||| |||| CC17a (Excel) 20/01/2023 48 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||-|-|-|-|-|-| CC17a (Excel) 20/01/2023 49 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont) 27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||-|-|-|-|-|-| CC17a (Excel) 20/01/2023 50 ## **Section C Notes to the accounts (** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** **Reason for transfer and where endowment is converted to income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds ## **Last year** **Reason for transfer and where endowment is converted to income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds ## **27.4 Designated funds** ## **This year** **Planned use Purpose of the designation** |**Lastyear**|**Lastyear**| |---|---| |**Planned use**|**Purpose of the designation**| ||| ||| ||| ||| CC17a (Excel) 20/01/2023 51 CC17a (Excell 52 2010112023 ## **(cont)** ## **Amount** ## **Amount** ## **Amount** ## **Amount** CC17a (Excel) 20/01/2023 53 CC17a (Excell 2010112023 ## **Section C** ## **Notes to the accounts** ## **(cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| CC17a (Excel) 20/01/2023 55 |||**£**|**£**||**£**|**£**| |---|---|---|---|---|---|---| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ ## **No trustee expenses have been incurred (True or False)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**|-|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|-| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** **There have been no related party transactions in the reporting period (True or False)** CC17a (Excel) 20/01/2023 56 |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**
| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee**|**Relationship**|**Description of the**|**Amount**|**Balance at**|**Provision for bad debts**|**Amounts**
| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 20/01/2023 57 CHARITY COMMISSION FOR ENGIAND AND WALES Independent examinerfs report on the accounts Report to tho trusteesl members of LISVANE OLD SCHCQL COMMUNiff CENTRE On accounts for th• y•ar •nd8d 31 MARCH 2022 Charity no (rfany) 1156308 Set out on pages I report to the trustees on my examination charity {Ihe Trusf) for the year ended 31 the accounts of the above 031 ltsu. Itesponsibililies and basis As the tha[l￿S trustees, you are reswnsi14e for ￿ weparati1￿ of the of report accounts in accordarKe with the requirements of the Chartties Act 2011 rthe ￿). I report in respe(a of my examinalion of the Trusfs ac(x)unts carried out under section 145 of the 2011 Ad and in carying Out my examinab'on, I have followed all the applicable Directions given by the Charrty Commission unaer secDon 145(5)(b) of the Act. Independent examinerfs The charitys gross Inco￿ exceeded £250,LKX) and l am qualified to statement undertake examinatson by beir¥J a qualffied FCA {Fellow Chartered Acowntsnt). I have ¢omWed my examinaly(m. I confirm that no material matter5 have come to my attention in connection wtth the examination {other than that the accwntiTh3 records were not in accordan￿ wtlh section 130 of the char￿e5 ACL or the accounts did not accord with the accounting records.. or the accounts did not comply with the applicable requirements conceming the fomi aThJ content of accounts set out in the Charities (Accounts arKI RepJts) Regulations 2(X)8 other than any requirement that the accounts give a Irue and fairf view which is not a matter consKJered as part of an independent examination. I have rK> concems and have c¢xne across ￿ ottrw Matte￿ in C￿r￿diOn with the examinatii)n to which attention should be drawn in this report in . Please delete the *txds in the brackets rfthey apply. Signed: 17 IDZS SARAH PRESCOTh BA FCA Relevant professional qualification(s) or body (rf any): CHARTERED ACCOUNTANT IER Oct 2018 Address: 14 MILLBROOK PARK LISVANE CARDIFF CF14 OUH Cknly cornp￿ rf the examiner needs to highlight material matter5 of concem {see CC32. Independerrt examinatK)n of chanty accounts.. directions and guidarKe for examiners). Give here brief detsils of any items that the examiner wlshes to disclose. I can confim that an I￿ndent Examination has tsken pl￿ instead of an Audit {RegulatK)n 31(fj) and is accordance with the Audil dispensation given by the Chanty commissi￿ dated 2 2022 Forni CC17 has Ixen used as the basis of the Annual Retum in al￿an with the guidance given by Ihe Charity Commission dated 12 Oct 2022 IER Oct 2018