## **Trustees’ Annual Report (including Directors’ report) for the period**
**From: 1[st] April 2022 To: 31[st] March 2023**
## **Charity name: Hambleton Foodshare**
## **Charity registration number:1156571 Company number: not applicable**
## **Objectives and activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The prevention or relief of poverty in the district of
Hambleton, North Yorkshire by providing: Food
parcels and support services to individuals in need
and/charities, or other organisations working to
prevent or relieve poverty.|
|Summary of the main
activities in relation to those
purposes for the public
benefit the activities, projects
or services identified in the
accounts|Para 1.17 and
1.19|The provision of food parcels to those in need
working closely with referral agencies.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The Trustees consider that they have complied with
their duties under section 4 of the Charities Act 2006
to have due regard to the public benefit guidance
published by the Charities Commission.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|We may make grants to partner agencies such as
Warm and Well to enable them to offer utility
vouchers to our customers, we also have a small
discretionary grant fund of £2000 per annum that we
use to assist customers with ad-hoc expenses that
are not food.|
|Policy on social investment
including program related
investment|Para 1.38|Not Applicable|
|Contribution made by
volunteers|Para 1.38|Our Volunteers are the backbone of the charity, and
they provide a range of support. This includes
collecting and sorting donations, making up and
delivering parcels, administration support and
fundraising when required. We have over 110
volunteers registered with 75 or so who are more
regularly active.|
## **Achievements and performance**
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20||Hambleton Foodshare has provided significantly
more parcels during this financial year and
unfortunately our numbers are increasing year on
year. During this financial year we provided 4,967
parcels compared to 3,214 in 21/22 and 2970 in
20/21. So we have seen a significant increase in
demand.
We have increased the effective opening hours and
Customers can collect from the Registrars office Mon
– Fri by arrangement. We also continue to offer our
weekly drop in session in the Town centre and also
in emergencies or in exceptional circumstances offer
deliveries via a mobile team of volunteers. In addition
the contents of the parcels have been enhanced to
include fruit and veg as well as the normal fresh,
frozen and ambient items as well as toiletries and
household materials.
The food parcels provided were spilt between adult
parcels and children’s parcels as follows**:**
**Parcels Issued**
**No of**
**Customers**
Adult Parcels
2,526
Children’s Parcels
2,137
Christmas Parcels
304
**Total**
**4,967**
Foodshare offers people various ways of sourcing
food parcels to endeavour to make them accessible
to everyone who requires them. The below shows
how the parcels during 22/23 were sourced:
**Source of Parcels**
**No of**
**Customers**
Parcel Collected - Agency Referral
1,177
Parcel collected - self referral
1,081
Agency Referral & delivery
754
Agency Referral – mobile team
delivery
451
Self Referral - Mobile Team delivery
421
Bedale
495
Stokesley
284
Christmas Parcels (agencies collect)
304
**Total**
**4,967**|Hambleton Foodshare has provided significantly
more parcels during this financial year and
unfortunately our numbers are increasing year on
year. During this financial year we provided 4,967
parcels compared to 3,214 in 21/22 and 2970 in
20/21. So we have seen a significant increase in
demand.
We have increased the effective opening hours and
Customers can collect from the Registrars office Mon
– Fri by arrangement. We also continue to offer our
weekly drop in session in the Town centre and also
in emergencies or in exceptional circumstances offer
deliveries via a mobile team of volunteers. In addition
the contents of the parcels have been enhanced to
include fruit and veg as well as the normal fresh,
frozen and ambient items as well as toiletries and
household materials.
The food parcels provided were spilt between adult
parcels and children’s parcels as follows**:**
**Parcels Issued**
**No of**
**Customers**
Adult Parcels
2,526
Children’s Parcels
2,137
Christmas Parcels
304
**Total**
**4,967**
Foodshare offers people various ways of sourcing
food parcels to endeavour to make them accessible
to everyone who requires them. The below shows
how the parcels during 22/23 were sourced:
**Source of Parcels**
**No of**
**Customers**
Parcel Collected - Agency Referral
1,177
Parcel collected - self referral
1,081
Agency Referral & delivery
754
Agency Referral – mobile team
delivery
451
Self Referral - Mobile Team delivery
421
Bedale
495
Stokesley
284
Christmas Parcels (agencies collect)
304
**Total**
**4,967**|
|---|---|---|---|---|
||||**Source of Parcels**|**No of**
**Customers**|
||||Parcel Collected - Agency Referral|1,177|
||||Parcel collected - self referral|1,081|
||||Agency Referral & delivery|754|
||||Agency Referral – mobile team
delivery|451|
||||Self Referral - Mobile Team delivery|421|
||||Bedale|495|
||||Stokesley|284|
||||Christmas Parcels (agencies collect)|304|
||||**Total**|**4,967**|
**Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|The Trustees were keen to expand the
quality of the parcels and extend our links in
the community. We partner with Blue Cross
now to provide pet food and APB Wessex
(Frozen food) and CAW ingredients(Soft
drinks).|
|---|---|---|
||Para 1.41|We were successful in applying for a number
of grants from Local Authority partners this
year as part of the Housing Support Fund.|
|Performance of fundraising
activities against objectives
set||Whilst welcome these funds may not be
repeated in future years|
|---|---|---|
|Investment performance
against objectives|Para 1.41|We only invest surplus funds in UK banks or
building societies|
|Other|||
## **Financial review**
|**Financial review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The Charity received several one-off grants
and donations during the year that may not
recur and as a result the Charities financial
position is currently strong.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Trustees endeavour to ensure long term
sustainability by establishing a reserve fund
which is reviewed at each Trustees meeting
to ensure the charity is a viable entity.
Following unprecedented grant receipts and
donations during the last few years our
current Reserves are higher than normal.
However, a number of these grants and
donations will be unlikely to recur in future
years. At the same time demand is
increasing and the Trustees have appointed
2 assistant coordinators to support the
charity and improve our resilience and
therefore future core costs have increased.
We are also seeing a requirement to
purchase significant shortages as donated
items are insufficient to meet demand at the
moment.
Independent auditors carry out an annual
audit to ensure all financial regulations are
complied with.|
|Amount of reserves held|Para 1.22|£216,460|
|Reasons for holding zero
reserves|Para 1.22|Not Applicable|
|Details of fund materially in
deficit|Para 1.24|Not Applicable|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not Applicable|
**Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The principal sources of funds remain as the
income from donations received and Grant
funding. A number of community and local
groups hold events to raise funds for us and
we also receive ad- hoc donations from local
businesses.|
|---|---|---|
|Investment policy and
objectives including any|Para 1.46|We have a savings account with our bank
and deposit excess funds in that account.
We are currently investigating opening|
|social investment policy
adopted||further savings accounts to enable us to
spread the risk and improve our interest
return on current funds|
|---|---|---|
|A description of the principal
risks facing the charity|Para 1.46|The main risks would be demand which
outstrips our ability to cope, reductions in
monetary donations which means we cannot
pay our core costs or a reduction in
volunteers to deliver the service. We are
also exposed should we need to provide
premises from which to operate.|
|Other||Not Applicable|
## **Structure, governance and management**
|Description of charity’s
trusts:||Not Applicable|
|---|---|---|
|Type of governing document:
for example,trust deed,
memorandum and articles of
associationetc|Para 1.25|Constitution of a Charitable Incorporated
Organisation.|
|How is the charity
constituted?
for example limited company,
unincorporated association,
CIO|Para 1.25|CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are recruited based on their skills
and experience and the needs of the
Charity. They hold their position as trustee
for a term of 3 years. Which can be
renewed for a further period.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|Not Applicable|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|We are active members of the Independent
Food Aid Network|
|Relationship with any related
parties|Para 1.51|Not Applicable|
|Other||Not Applicable|
|**Reference and administrative details**|||
|Charity name|**Hambleton Foodshare**||
|Other name the charity uses|||
|Registered charity number|**1156571**||
|Charity’s principal address|**The Old Registry Office**
**C/O NYCC**
**Racecourse Lane**
**Northallerton**
**DL7 8AD**||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
0|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body)**
**entitled to appoint trustee (if**
**any)**|
|---|---|---|---|---|
||Michael Webster|Chairman|||
||Caroline Dickinson|Vice Chairman|||
||Steven Hogg|Treasurer|Appointed Sept 2022||
||Anne Ash|Secretary|||
||Fran Duncan|Trustee|||
||Fiona Harker|Trustee|||
||MoragJoyce|Trustee|||
||David Kerfoot|Trustee|||
||Steve Towers|Trustee|||
||Mike Kelly|Trustee|Resigned Sept 2022||
## **Corporate trustees** – **Not Applicable**
**Name of trustees holding title to property belonging to the charity – Not Applicable**
**Funds held as custodian trustees on behalf of others – Not Applicable**
## **Additional information**
## **Names and addresses of advisers**
|**ional information**
**s and addresses of advisers**|**ional information**
**s and addresses of advisers**|**ional information**
**s and addresses of advisers**|
|---|---|---|
|**Type of**
**adviser**
**Name**
**Address**|||
|**Financial**
**Services**|Broadacres Housing
Association|Mount View, Standard Way, Northallerton, DL6 2YD|
## **Name of chief executive or names of senior staff members (optional information)**
Alison Grainger - Coordinator
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
Not Applicable
## **Other optional information**
Not Applicable
## **Declarations**
**The trustees declare that they have approved the trustees’ report (including directors’ report) above.**
**Signed on behalf of the charity’s trustees/directors**
**Signature(s) Full name(s)** Michael Webster **Position (for example** Chairman **Secretary, Chair, etc)**
**Date** 16/08/2023
##
|Charity Name|ICharitv No|1156571||
|---|---|---|---|
|Hambleton Foodshare|ICompanv No|||
|Annual accounts for the||period||
|Period start date|01/04/20221
To|I
Period end
date|**31/03/2023**|
##
|**expenditure account)**||||||||
|---|---|---|---|---|---|---|---|
||Q)|||||||
||0**z**|||||||
||~
C:||**Restricted**|||||
||_co_
:2|**Unrestricted**|**income**|**Endowment**||||
|**Recommended categories by activity**|::,
Cl|**funds**|**funds**|**funds**|**Total funds**|**Prior year**|**funds**|
|||£|£|£|£|£||
|**Income (Note 3)**||F01|F02|F03|F04|FOS||
|**Income and endowments from:**||||||||
|Donationsandlegacies|S01|136,836|-|-|136,836|76,479||
|Charitable activities|S02|-|-|-|-||-|
|Other trading activities|S03|-|-|-|-||-|
|Investments|S04|1,121|-|-|1,121||18|
|Separatematerialitemof income|SOS|-|-|-|-||-|
|Other|S06|7,099|-|-|7,099||4,286|
|**_Total_**|SO?|145,056|-|-|145,056|80,783||
|**Expenditure (Notes 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds|SOS|-|-|-|-||-|
|Charitable activities|SOS|50,242|-|-|50,242||7,780|
|Separatematerialexpenseitem|S10|||||||
|Other|S11|37,727|-|-|37,727|35,940||
|**_Total_**|S12|87,969|-|-|87,969|43,720||
|**Netincome/(expenditure) before taxfor**||||||||
|**the reporting period**|s13|57,087|-|-|57,087|37,063||
|Taxpayable|S14|.|.|.|.||.|
|**Netincome/(expenditure) after tax before**||||||||
|**investment gains/(losses)**|s1s|57,087|-|-|57,087|37,063||
|Net gains/(losses)oninvestments|S16|.|.|.|.||.|
|**Netincome/(expenditure)**|s1?|57,087|-|-|57,087|37,063||
|**Extraordinary items**|s1a|-|-|-|-|||
|**Transfers between funds**|s1s|-|-|-|-||-|
|**Other recognised**gains/(losses):||||||||
|Gainsandlossesonrevaluation of fixedassetsfor the||||||||
|charity'sownuse|S20|-|-|-|-||-|
|Other gains/(losses)|S21|-|-|-|-||-|
|**_Net movement in funds_**|S22|57,087|-|-|57,087|37,063||
|**_Reconciliationof_**||||||||
|**_funds:_**||||||||
|Total funds brought forward|S23|159,373|-|-|159,373|122,310||
|**_Total funds carried forward_**|S24|216,460|-|-|216,460|159,373||
Chorrt¥
1156571
Sectlon B
Balance sheet
y••r Talal Imt
Flx•d a88•ts
knt•nglbl• ass•
T*ngibl• *$••ts
Hji
F02
Ihlots 161
(Nots 14)
IP&)1• 161
INot• 171
Current •889ts
5tock•
(Not• 18)
INoi• 191
INot• 17AI
Cash al bwbk and In hand (Not• 241
216.800
216.
216.860
159 590
159590
Cr•dltorn: •rrKwnts falllng due ¥lthkn
e year
(Note 20)
4CI)
4ts)
217
216.480
159,373
1 $9,373
Credltors: •rn(wnii falthng thJ• •fi•r on•
(Nol• 20)
PrOvIOnI lor Illbllt
D14
1116
21e.4eo
216.480
159,373
Funds of the Charty
Endofrnnl lunds (Nol• 27)
R•8trlct•d Incom• fvnd• (N(ts 2n
Lknr•Jtnct•d fvnd•
R•v•lu•llon r•••rrf•
Falr ¥•lu• rw•ry•
17
B18
B19
216.400
216.400
159,373
Totsi fiinds B22
159.373
Ctynp•nkn A¢t 211X.
C*of
Signature
Signature
zs
Ib
&"9nAlure
(b
z4
CC17a
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**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 present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|{ }.||||
|---|---|---|---|
|Yes*
No*||* -Tick as appropriate||
|||||
|**_Please disclose:_**||||
|**_(i) the nature of the change in accounting policy;_**||||
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**||||
|||||
CC17a (Excel)
04/01/2024
3
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
04/01/2024
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
|**PRACTICE**|||
|---|---|---|
|**Please provide a description**|||
|**of the nature of each change**|||
|**in accounting policy**|||
|**_Reconciliation of funds per previous GAAP to funds determined under FRS 102_**|||
||**Start of**|**End of**|
||**period**|**period**|
||**£**|**£**|
|**Fund balances as previously**
**stated**|**_159,373_**|**_216,460_**|
|**_Adjustments:_**|||
|**Fund balance as restated**|**_159,373_**|**_216,460_**|
|**_Reconciliation of net income/(net expenditure)_**||**_per previous GAAP to net income/(net expenditure) under FRS 102_**|
|||**End of**|
|||**period**|
|||**£**|
|
**Net income/(expenditure) as previously**
**stated**||**_216,460_**|
|**_Adjustments:_**|||
|
**Previous period net income/(expenditure) as**
**restated**||**_216,460_**|
CC17a (Excel)
04/01/2024
6
## **Section C Notes to the accounts (cont)**
|**Recognition of income**
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The charity has incurred expenditure on support costs.
**Donated goods**
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the terms
of the appeal have specified otherwise.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on donations**
**and gifts**
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.
**2.2 INCOME**
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).
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
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;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
|||||
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP
04/01/2024
7
## **Volunteer help**
the trustees’ annual report.
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can be|
|---|---|
|**royalties and dividends**|measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and|
|**subscriptions**|Legacies.|
||Membership subscriptions which gives a member the right to buy services or other benefits|
||are recognised as income earned from the provision of goods and services as income from|
||charitable activities.|
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the
SoFA.|
|**Investment gains and**|This includes any realised or unrealised gains or losses on the sale of investments and any|
|**losses**|gain or loss resulting from revaluing investments to market value at the end of the year.|
|**2.3 EXPENDITURE**|**AND LIABILITIES**|
||Liabilities are recognised where it is more likely than not that there is a legal or constructive|
|**Liability recognition**|obligation committing the charity to pay out resources and the amount of the obligation can|
||be measured with reasonable certainty.|
|**Governance and support**|Support costs have been allocated between governance costs and other 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.|
|**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of|
|**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.|
|**Grants payable without**|Where there are no conditions attaching to the grant that enables the donor charity to|
|**performance conditions**|realistically avoid the commitment, a liability for the full funding obligation must be|
||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|
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date|
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.|
|**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 14.|
||The charity has intangible fixed assets, that is, non-monetary assets that do not have|
|**Intangible fixed assets**|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 15.|
They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and **Heritage assets** maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.
They are valued at cost.
||||
|---|---|---|
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
||||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
CC17 FRS 102 SORP
04/01/2024
8
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 **Investments** 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 settlement amount after any trade discounts or amount advanced by the charity. **Debtors** Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and **Current asset investments** cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
|Yes*
No*
N/a*|||
||||
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
04/01/2024
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
85,394- -85,394 64,660
Gift Aid
7,099- -7,099 4,286
Legacies
- - - - -
General grants provided by government/other
charities
51,442- -51,442 11,819
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - - -
**Total** 143,935 - - 143,935 80,765
Soup and Roll
- - - -
-
- - - -
-
- - - -
-
Other
- - - -
-
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
1,121- -1,121 18
Dividend income
- - - -
-
Rental and leasing income
- - - -
-
Other
- - - -
-
**Total** 1,121 - -1,121 18
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
145,056- -145,056 80,783
**Other information:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Other:**
**Separate**
**material item**
**of income**
**TOTAL INCOME**
**Income from**
**investments:**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|
|---|---|---|---|---|---|---|
||Donations and gifts|85,394|-|-|85,394|64,660|
||Gift Aid|7,099|-|-|7,099|4,286|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|51,442|-|-|51,442|11,819|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|-|
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|143,935|-|-|143,935|80,765|
||||||||
||Soup and Roll|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|1,121|-|-|1,121|18|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|1,121|-|-|1,121|18|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||145,056|-|-|145,056|80,783|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
CC17a (Excel)
04/01/2024
10
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
04/01/2024
11
**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**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|
|---|---|---|---|
||Independent Covid Grant|||
||IFAN Grant|||
||Martin Lewis Covid 19 Campaign|||
||HDC Covid Grant & NYCC Grant|51,143|11,819|
||**Total**|51,143|11,819|
|||||
|||||
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
04/01/2024
13
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||1,500|1,000|
|||-|-|
|||1,500|1,000|
|||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
04/01/2024
14
**Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Note 6**|**Expenditure**||||||
|---|---|---|---|---|---|---|
|**Other**
**Expenditure on**
**charitable**
**activities**
**Expenditure on**
**raising funds:**
**Separate material**
**item of expense**|**Analysis of expenditure**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Incurred seeking donations|-|-|-|-|
-|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||||
||Operating membership schemes and
social lotteries||||||
||Staging fundraising events||||||
||Fundraising 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**|-|-|-|-|
-|
||||||||
|||-|-|-|-|
-|
||Soup and Roll|-|-|-|-|-|
||Foodbank Shortages|50,242|-|-|50,242|7,780|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|50,242|-|-|50,242|7,780|
||||||||
|||-|-|-|-|
-|
|||-|-|-|-|-|
|||-|-|-|-|
-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|
-|
||||||||
||Wages|30,949|-|-|30,949|19,687|
||Governance Costs|150|-|-|150|175|
||Insurance|328|-|-|328|328|
||Management Expenses|6,300|-|-|6,300|15,751|
|||-|-|-|-|-|
CC17a (Excel)
04/01/2024
16
|**Total other expenditure**
**TOTAL EXPENDITURE**|37,727|-|-|37,727|35,940|
|---|---|---|---|---|---|
|||||||
||87,969
|-|-|87,969|43,720|
CC17a (Excel)
04/01/2024
17
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
||||||||
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year amounts)**|||||||
||||||||
|**Where sums originally denominated in foreign**
**currency have been included in expenditure,**
**explain the basis on which those sums have**
**been translated into sterling (or the currency in**
**which the accounts are drawn up).**|||||||
CC17a (Excel)
04/01/2024
18
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**ms**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
04/01/2024
19
## **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 disclose 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)
04/01/2024
20
## **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.**_
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
|Soup and Roll|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|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)
04/01/2024
21
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 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).**_
**Independent examiner’s fees Assurance services other than independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|175|175|
|||
|||
|||
CC17a (Excel)
04/01/2024
22
**Section C Notes to the accounts**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**This year**
**Last year**
**£**
**£**
30,949 19,687
1,704 934
1,241 265
536 492
34,430 21,378
**No employees received**
**employee benefits (excluding**
**employer pension costs) for**
**True**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined**
**Please provide details of**
**expenditure on staff working**
**for the charity whose contracts**
**are with and are paid by a**
**_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_**|**This year**
**Last year**
**£**
**£**
30,949 19,687
1,704 934
1,241 265
536 492
34,430 21,378
**No employees received**
**employee benefits (excluding**
**employer pension costs) for**
**True**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined**
**Please provide details of**
**expenditure on staff working**
**for the charity whose contracts**
**are with and are paid by a**
**_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_**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||30,949|19,687|
|||1,704|934|
|||1,241|265|
|||536|492|
|||34,430
|21,378|
|||||
|||||
|||**True**||
|||||
|**Band**||**Number of employees**||
|**£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**||||
|||||
|||||
|||||
|**The parts of the charity in**
**which the employees work**
**Please provide the total**
**amount paid to key**
**management personnel**
**(includes trustees and**
**senior management) for**
**their services to the**
**11.2 Average head count in**
**year**||||
|||||
|||||
||**the**|**This year**
**Number**
|**Last year**
**Number**|
||**Fu**
**nd**
**rai**
**sin**
**g**|-|-|
||**Ch**
**ari**
**ta**
**ble**
**Ac**
**tivi**
**tie**
**s**|
1|1|
||**Go**
**ve**
**rn**
**an**
**ce**|-|-|
||**Ot**
**he**
**r**|-|-|
||**To**|1|1|
Employer NIC Employer Pension Car Allowance MEM006
**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 Please state the legal authority or reason for making the payment**
CC17a (Excel)
04/01/2024
23
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the**_
**Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance h t d t Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
04/01/2024
24
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4101124
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
_**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating All allocation is based on unrestricted funds as no funds are the liability and expense of defined restricted. contribution pension scheme between activities and between restricted and unrestricted funds.**
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that 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**
_**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 Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.**
CC17a (Excel)
04/01/2024
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.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityor project 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**
|**_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._**|**_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_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of the
year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||
-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**
**** 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
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|---|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
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## **14.4 Impairment**
_**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:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate 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.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable_
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## **Section C Notes to the accounts**
**Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Project**
**development**
**costs**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Method of**
**amortisation**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat 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**_
## **15.5 Impairment**
CC17a (Excel)
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_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
CC17a (Excel)
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## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(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.**_
- _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_
CC17a (Excel)
04/01/2024
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## **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**
**(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|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **16.3 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.4 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance|
|---|---|---|---|---|---|---|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **16.5 Impairment**
_**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**_
CC17a (Excel)
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## _**any significant limitations on the valuation**_
## **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 recognised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
04/01/2024
35
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investment**
**s**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Total**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
## **17.3 If your charity holds investment properties, please complete the following note:**
CC17a (Excel)
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36
**(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.**
|**Analysis of current asset**
**investments**
**Total**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information**_ **).**
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).**_
|**_Description_**|**_Description_**|**_Description_**|**_Description_**|**_Description_**|**This year**
**£**|**Last year £**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
|**_Total_**|||||||
||||||||
|**_Description_**|||||**This year**
**£**|**Last year £**|
||||||||
||||||||
||||||||
|**_Total_**|||||||
CC17a (Excel)
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37
**Terms and conditions eg interest rate, security provided**
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
04/01/2024
38
## **Section C Notes to the accounts**
## **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.**
|**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**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
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39
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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04/01/2024
42
## **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**
**£**|
||-|-|-|-|
||-|-|-|-|
||400|217|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||400|217|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**Amounts added in current period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
04/01/2024
43
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;**
**- an indication of the uncertainties about the amount or timing of those outflows; and**
**- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
**Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period**
|**g theperiod**||
|---|---|
|**This year**
**£**|**Last year**
**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
04/01/2024
44
**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.**
**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 conditions related to its pledge should be given here.**
CC17a (Excel)
04/01/2024
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
## **Where the charity has contingent liabilities, 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 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**
**Description of item Estimate of financial effect**
## **23.3 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 possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
04/01/2024
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## **Section C Notes to the accounts (cont)**
|**Other**
**Vouchers**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||13,750|-|
||203,110|159,590|
||-|-|
||216,860|159,590|
CC17a (Excel)
04/01/2024
47
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
04/01/2024
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## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event**
**or a statement that such an estimate cannot be made**|N/A|
|---|---|
|||
||
N/A|
CC17a (Excel)
04/01/2024
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**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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted 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(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||-|-|-|-|-|-|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
|||||
|**_If yes, please state the basis on which the assets and/or liabilities have been translated into_**
**_sterling (or the currency in which the accounts are drawn up)._**|||||||||
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **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' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable 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**
**£**|
|UnrestrictedFunds|UR|Fundsforthe charity|159,373|145,055|-87,968|-|-|216,460|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds(balancing figure)_ **|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||159,373|145,055|- 87,968|-|-|216,460|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*
|||||
||||||||||
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
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**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**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.**_
||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|||
|---|---|---|---|---|---|---|---|
||||**This year**||||**Last year**|
||**Legal authority (eg**|**Remuneration**|**Pension**|**Redundancy**|**Other**|**TOTAL**||
|**Name of trustee**|**order, governing**||**contribution**|**(including**||||
||**document)**|||**loss of**||||
|||||**office)/ex**||||
|||||**gratia**||||
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**_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.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **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)**||**_TRUE_**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
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## **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
**There have been no related party transactions in the reporting period (True or False)**
_**TRUE**_
|**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.**_
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**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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I report on the accounts of. Hambleton Foodshare
for the year ended 31st March 2023
Respective responsSbllitles of trustees and examSner
The charitys trustees are responsible for the preparation of the accounts. The charity's
trustees consider that an audii is not required for this year under section 144 (2) of the
Charities Act 2011 (the "2011 A¢V') and that an independent examination is needed.
It is my responsibilty to:
examine the accounts under section 145 of the 2011 Act
to follow the prOdureS laid dovm in the general directions given by the Charlty
Commission (under section 145(5)(b) of the 2011 Act). and
. to stste whether particular matters have come lo my attention.
Basis of independent examinerfs report
My examination was carried out in accordance wlh the general directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. It also includes consideration
of any unusual items or disclosures in the accounts, and seeking explanations from the
trustees conceming any such matters. The procedures undertaken do not provide all the
evidence that Uld be required in an audit. and consequently no opinion is given as to
whether the accounts present a Yrue and fairf view and the report is limited to those matters
set out in the statement below.
Independent examinerfs ststement
In connection with my examination, no matter has come to my attention
1) which gives me reasonable cause to believe that in any material respect. the
requirements:
. to keep accounting records in accordan with section 130 of the 2011
. to prepare accounts which accord with the accounting records and compty
with the accounting requirements of the 2011 Act
have not been met. or
2> to which. in my opinion, attention should be drawn in order to enable a proper
understandin
of the accounts to be reached.
Name
Communty Accountant
Date: