2021-06-30-accounts - St Goran Clt Ltd

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

St Goran CLT Ltd

Charity number: 1156607

Year ended 30 June 2021

Trustees Report

The Trustees of St Goran CLT Ltd present their annual report for the year ended 30 June 2021.

Registered address:

Benhurden Farm Gorran ST. AUSTELL Cornwall PL26 6LQ

Trustees (at the date of this report):

Christopher Lobb (Chair) Geoffrey Hayhurst Paul Grimmett – appointed 13 March 2022 Paul Grose Kate Ratty – appointed 23 March 2022 Thomas White

Appointment of Trustees:

Trustees are appointed as necessary from the communities of Gorran and surrounding areas.

Activities:

The charity continues to operate as a Community Land Trust, providing affordable accommodation to people from the local area, as well as facilities for community activities and meetings. The management of the flat tenancies is carried out by Cornwall Rural Housing Association on behalf of the Trust.

In the year ended 30 June 2021, St Goran CLT Ltd completed the refurbishment of the community kitchen and carried out routine maintenance to the flats. The ongoing response to the Covid-19 pandemic meant that social activities were curtailed for much of the year, so income from the Old School Rooms was lower than normal. The lifting of lockdown restrictions in the spring of 2021 has led to a marked increase in community activities in the subsequent year, to June 2022.

Financial position and reserves:

St Goran CLT Ltd is in a healthy financial position with adequate reserves.

Signed on behalf of the Trustees

17[th] May 2022

Christopher Lobb

Chair

St Goran CLT Ltd Charity No 1156607 Company No 08562575 Annual accounts for the period 1 July 2020 to 30 June 2021

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 *Reconciliation of* *funds:* S23 S24 Investments Charitable activities Other trading activities Net income/(expenditure) before tax for the reporting period Raising funds Separate material item of income Other Other Other recognised gains/(losses): *Total* Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item *Total funds carried forward* *Total* Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds *Net movement in funds* Total funds brought forward	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 2,121 - - 27,121 - - - - 35 - - 17,598 - - 11,300 - -	Total funds Prior year funds £ £ F04 F05 2,121 3,524 27,121 27,581 - 4,340 35 39 17,598 10,000 11,300 -
	58,175 - -	58,175 45,484
	6,569 - - 16,367 - - 16,287 - - - -	6,569 4,777 16,367 16,344 16,287 - 16,287 - -
	6,649 - -	6,649 37,408

	51,526 - -	51,526 8,076
	- - -	- -
	51,526 - -	51,526 8,076
	- - -	- -
	51,526 - -	51,526 8,076
	- - - - - - - - - - -	- - - - - -
	51,526 - -	51,526 8,076
	124,822 - -	124,822 116,746
	176,348 - -	176,348 124,822

Charity No 1156607 Company No 08562575

St Goran CLT Ltd

Section B Balance sheet

Unrestricted funds £ F01 - 393,366 - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 393,366 - - - -	Total last year £ F05
			- 362,325 - -
393,366	-	- 393,366	362,325
341 - 35,210	- - - 2,040	- - - 341 - - - 37,250
			- 1,092 - 35,432
35,551	2,040	- 37,591	36,524
			3,231
3,335	-	- 3,335

32,216	2,040	- 34,256	33,293

425,582	2,040	-427,622	395,618
			254,509 16,287
249,234	2,040 -	- 251,274 - -

176,348	-	- 176,348	124,822
- 176,348		- - - 176,348 -	- 124,822
176,348	-	- 176,348	124,822

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Date of approval 15/10/2020 Date Sheila Hunkin Signature Print Name C Lobb

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

the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with*  Ireland (FRS 102)

and with the Charities Act 2011.

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 Not applicable the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable 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 2.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

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

Please provide a description of the nature of each change Not applicable 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 Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

Section C Notes to the accounts (cont)

----- Start of picture text -----
Note 2 Accounting policies
2.2 INCOME
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
Recognition of income  it is more likely than not that the trustees will receive the resources; Yes No N/a
 the monetary value can be measured with sufficient reliability. 
There has been no offsetting of assets and liabilities, or income and expenses, unless Yes No N/a
Offsetting
required or permitted by the FRS 102 SORP or FRS 102. 
Grants and donations are only included in the SoFA when the general income Yes No N/a
Grants and donations
recognition criteria are met (5.10 to 5.12 FRS102 SORP). 
In the case of performance related grants, income must only be recognised to the Yes No N/a
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 are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
Legacies the estate and any conditions attached to the legacy are either within the control of the 
charity or have been met.
Yes No N/a
Government grants The charity has received government Covid19 grants in the reporting period

Gift Aid receivable is included in income when there is a valid declaration from the Yes No N/a
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
donations and gifts 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.
Contractual income and Yes No N/a
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 Yes No N/a
Donated goods
exchanged) unless impractical to do so. 
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be Yes No N/a
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 Yes No N/a
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 Yes No N/a
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 Yes No N/a
when receivable. 
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
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 Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate 
heading in the SOFA.
Yes No N/a
Support costs The charity has not incurred expenditure on support costs.

The value of any voluntary help received is not included in the accounts but is Yes No N/a
Volunteer help described in the trustees’ annual report. 
Income from interest, This is included in the accounts when receipt is probable and the amount receivable Yes No N/a
royalties and dividends can be measured reliably. 
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations Yes No N/a
subscriptions and Legacies. 
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as

income from charitable activities.
Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
Settlement of insurance
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
claims 
income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and Yes No N/a
Investment gains and
any gain or loss resulting from revaluing investments to market value at the end of the
losses 
year.
2.3 EXPENDITURE AND LIABILITIES
Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
i bili i i constructive obligation committing the charity to pay out resources and the amount of
----- End of picture text -----*

----- Start of picture text -----
Liability recognition constructive 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. Yes No N/a
costs Governance costs comprise all costs involving public accountability of the charity and 
Support costs include central functions and have been allocated to activity cost Yes No N/a
categories on a basis consistent with the use of resources, eg allocating property costs 
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 Yes No N/a
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 Yes No N/a
performance conditions realistically avoid the commitment, a liability for the full funding obligation must be 
Yes No N/a
Redundancy cost The charity made no redundancy payments during the reporting period.

Yes No N/a
Deferred income No material item of deferred income has been included in the accounts.

The charity has creditors which are measured at settlement amounts less any trade Yes No N/a
Creditors
discounts 
A liability is measured on recognition at its historical cost and then subsequently Yes No N/a
Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the

reporting date
The charity accounts for basic financial instruments on initial recognition as per Yes No N/a
Basic financial
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
instruments 
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 £50. Yes No N/a
use by charity
They are valued at cost. 
The depreciation rates and methods used are disclosed in note 14.
The charity does not have intangible fixed assets, that is, non-monetary assets that do Yes No N/a
not have physical substance but are identifiable and are controlled by the charity
Intangible fixed assets
through custody or legal rights. The amortisation rates and methods used are disclosed 
in note 15.
The charity does not have heritage assets, that is, non-monetary assets with historic, Yes No N/a
artistic, scientific, technological, geophysical or environmental qualities that are held
Heritage assets
and maintained principally for their contribution to knowledge and culture. The 
depreciation rates and methods used as disclosed in note 16.
Fixed asset investments in quoted shares, traded bonds and similar investments are Yes No N/a
valued at initially at cost and subsequently at fair value (their market value) at the year
Investments
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 Yes No N/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 Yes No N/a
progress net realisable value. 
Goods or services provided as part of a charitable activity are measured at net Yes No N/a
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 Yes No N/a
contract. 
Debtors (including trade debtors and loans receivable) are measured on initial Yes No N/a
recognition at settlement amount after any trade discounts or amount advanced by the
Debtors
charity. Subsequently, they are measured at the cash or other consideration expected 
to be received.
The charity does not have investments which it holds for resale or pending their sale Yes No N/a
Current asset and cash and cash equivalents with a maturity date less than one year. These include
investments 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.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----*

Section C Notes to the accounts (cont)

Note 3 Income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 150 - - 150 2,379
and legacies: Gift Aid 385 - - 385 205
Legacies - - - - -
General grants provided by government/other
charities 11,300 - - 11,300 100
Membership subscriptions and sponsorships
which are in substance donations 1,586 - - 1,586 840
Donated goods, facilities and services - - - - -
Other - - - -
Total 13,421 - - 13,421 3,524
Charitable Rental Income 27,121 - - 27,121 27,121
activities: - - - - -
- - - - -
Other - - - - -
Total 27,121 - - 27,121 27,121
Other trading Old School Rooms Income - - - - 4,340
activities: (closed due to Covid 19) - - - - -
- - - - -
Other - - - - -
Total - - - - 4,340
Income from Interest income 35 - - 35 40
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 35 - - 35 40
Separate Business Rates Covid 19 Grants 17,598 - - 17,598 10,000
material item - - - - -
of income - - - - -
- - - - -
Total 17,598 - - 17,598 10,000
Other: 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
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 58,175 - - 58,175 45,025
----- End of picture text -----

Other information:

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.

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).

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.* *Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	This year Last year £ £ Covid Business Rate Grants 17,598 10,000 - - - - Grants from other charities 11,300 - Total 28,898 10,000 Description	This year Last year £ £ Covid Business Rate Grants 17,598 10,000 - - - - Grants from other charities 11,300 - Total 28,898 10,000 Description

CC17a (Excel)

11/10/2021

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	*Unpaid volunteers - directors / trustees,* *fundraising committee*	This year Last year £ £ - - - - - -
		- -

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.

Section C Notes to the accounts (cont)

Note 6 Expenditure

----- Start of picture text -----
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies - - - - -
-
Incurred seeking grants
Operating membership schemes and social
lotteries 159 159
Staging fundraising events - 113
-
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 6,410 - - 6,410 4,664
- - - - -
Total expenditure on raising funds 6,569 - - 6,569 4,777
Expenditure on Building Management Costs 2,526 - - 2,526 2,172
charitable Financing Costs 13,822 - - 13,822 14,153
activities Company Administration 19 - - 19 19
- - - - -
Total expenditure on charitable
activities 16,367 - - 16,367 16,344
Separate material Provision for kitchen upgrade - 16,287 - - - 16,287 16,287
item of expense - - - -
- - - - -
- - - - -
Total - 16,287 - - - 16,287 16,287
Other - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure - - - - -
TOTAL EXPENDITURE 6,649 - - 6,649 37,408
----- End of picture text -----

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).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year Last year £ £ 0 0

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 £	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of the year	360,450		-	-	3,984	364,434
Additions	31,416		-	-	-	31,416
Revaluations		-	-	-	-	-
Disposals		-	-	-	-	-
Transfers *		-	-	-	-	-
At end of the year	391,866		-	-	3,984	395,850
14.2 Depreciation and	impairments
**Basis					RB		Straight Line ("SL") or Reducing Balance ("RB")
** Rate					20%

At beginning of the year		-	-	-	2,109	2,109
Disposals		-	-	-	-	-
Depreciation		-	-	-	375	375
Impairment		-	-	-	-	-
Transfers*		-	-	-	-	-
At end of the year		-	-	-	2,484	2,484
14.3 Net book value
Net book value at the	360,450		-	-	1,875	362,325
beginning of the year
Net book value at the	391,866		-	-	1,500	393,366
end of the year

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 £ £ - - 341 1,092 - - 341 1,092

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 £ £ - - - - - - - -

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	This year Last year This year Last year £ £ £ £ - - - - 3,342 3,194 249,234 252,579 - 244 - 38 - - - - - - 237 75 - - - - - - - - 2,040 1,930 3,335 3,231 251,274 254,509 Amounts falling due within one year Amounts falling due after more than one year

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* Amounts released to income from previous periods Balance at the end of the reporting period Balance at the start of the reporting period Amounts added in current period	This year Last year £ £ - - - - - - - -

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.

The board set aside £17,000 in 2019-20 for an extension and upgrade to the community room kitchen and toilet. An additional £3,667 was set aside in Sep 20 and Nov 20. The fund was boosted to £30,454 by grant income in Nov 20 and Feb 21. Total cost was expected to be around £30,000 and work started in January 2021. The project was completed in July 2021.

None None

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

	This year	Last year
	£	£
	16,287	-
	14,167	17,000
-	30,454	- 713
	-	-
	-	16,287

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.

The designated amount came from specific fundraising events, grants, donations, and from savings for general building repairs. £30.454 was designated from these sources and an additional £962 was spent from general unrestricted funds.

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year Last year £ £ - - 32,059 16,813 5,191 18,619 - - 37,250 35,432

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

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR General use 108,535 46,208 23,805 - 2,200 - 176,348
Designated kitchen UR Kitchen & bathroom extension & upgrade 16,287 11,967 - 30,454 2,200 - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 124,822 58,175 - 6,649 - - 176,348
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency 
----- End of picture text -----*

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)

11/10/2021

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

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR General use 116,746 33,484 - 36,695 - 5,000 - 108,535
Designated kitchen UR Kitchen & bathroom extension & upgrade - 12,000 - 713 5,000 - 16,287
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 116,746 45,484 - 37,408 - - 124,822
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency 
----- End of picture text -----*

CC17a (Excel)

11/10/2021

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

----- Start of picture text -----
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
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
----- End of picture text -----

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

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".

Subsistence Accommodation Other (please specify): Companies House annual filing fee Travel Type of expenses reimbursed Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity No trustee expenses have been incurred (True or False)	1 TOTAL £ This year 13.00 13.00	13.00 £ *FALSE* 13.00 Last year

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)

----- Start of picture text -----
TRUE
----- End of picture text -----

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinees report on the accounts Section A Independen¢ Examiner's Report R•portto the trustsesl Members 01 St Goran CLT Ltd On accounts for the year ended 30 June 2021 Charlty nts lif 4nyl 1156607 Set out oft pag I report to trustees on my exalnination ofthe accounts of the above ¢harity I'the Trusy) forthe year endad 30 June 2021. R¢¥pOnsibil68 and As thanty ttustee5 of the Twst, you are responsible for the prepation ba818 of report ofthe accounts in accordance with the requiraments of the ChaiitE5 Act 2011 1.the ACVI. I report in respect of my examinatson of the TnJst'$ a¢¢ount5 carried tyJt under section 145 of the 2011 A¢t an¢J in Garrwng Out my eXaminatn, I have folk)wed the apKlicable Oirections gwen by the Charity Commission urKler sellion 14515llbl of.the Act. I have ¢ompleted rny examination. I confim thal no material matters have come to my attention loth2r than that disclosed below") in connection wth thè examination which gives rne cause lo belRve that in, any material respect. acGoun)ng record5 were not kept in acCOrdanWith s8Ction 130 of the Act or the accounts f0 not t0rd with the a¢countin9 records Indepènd•nt examiner'5 Statement I have no concems and have come acios$ no other tnatter5 in connection wrth the examination to which attention should be drawn in order to enab a proper understancsirs ofthe accounts to reached. ' F¥ease delete lh8 words in fh8 br8ck8ts rftheydo notappty. SignFd.. Namt.. R818vant prtsfvsskonal qualifi¢athon(sl or body Ilf any): Address: FAQ1& Fl Go£ Sl Au 8rfLLL IER Octt>ber 2018