## **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** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**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 8 **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 17 ## **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**_ **----- 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 18 **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¢¥pOnsibil￿68 and As thanty ttustee5 of the Twst, you are responsible for the prep*ation 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 eXaminat￿n, 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 acCOrdan￿With s8Ction 130 of the Act or the accounts f*0 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: FAQ￿1& Fl Go£ Sl Au 8rfLLL IER Octt>ber 2018