| I | - ~ - | B- | I | I | |||||
|---|---|---|---|---|---|---|---|---|---|
| Oz | |||||||||
| OO | Restricted | ||||||||
| Unresblcted | income | Total this | Total last | ||||||
| Fixed assets Intangible assets |
(Note 15) | 12 | funds F F01 |
funds E F02 |
year E F04 |
year 5 F05 |
|||
| Tangible assets Heritage assets |
(Note 14) (Note 16) |
BB2 | 20,666 | 20,666 | 25,832 | ||||
| Investments | (Note 17) | ||||||||
| Current assets | Total fixed assets | 20,666 | 20,666 | 25,832 | |||||
| Stocks Debtors |
(Note 18) (Note 19) |
8,998 | 8,998 | ||||||
| Investments | (Note 17.4) | BBB | 11,500 | 11,500 | 11,500 | ||||
| Cash at bank and in hand (Note 24) Total cadent assets |
BBB sr B |
71,104 91,602 |
71,104 91,602 |
55,189 75,687 |
|||||
| Creditors: amounts | falling due within | ||||||||
| one year (Note 20) |
B11 | ||||||||
| Net current | assets/(liabilitiesj | su | 91,602 | 91602 | 75687 | ||||
| Total assets less | current liabilities | sm | 112,268 | 112,268 | 101,519 | ||||
| Creditors: amounts | falling due aRer | ||||||||
| one year (Note 20) Provisions for liabilities |
BH Bi5 |
47,367 | 47,367 | 47,367 | |||||
| Total net assets orliabilities | srs | 64,901 | 64 901 | 54 152 | |||||
| Funds ofthe Charity | |||||||||
| Endowment funds (Note 27) |
B12 | ||||||||
| Restricted income funds (Nots 27) | B1B | ||||||||
| Unrestricted funds |
srs | 64,901 | 64,901 | 54,152 | |||||
| Revaluation reserve |
|||||||||
| Fair value reserve | B21 | ||||||||
| Total funds | B22 | 64,901 | 64,901 | 54,152 |
| Note 2 2.2 INCOME |
Note 2 2.2 INCOME |
Accounting policies |
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|---|---|---|---|---|---|
| Recognigon ofincome | These are induded in the Statement ofFinancial Activifies (SoFA)when: the chanty becomes entitled to the resources; |
||||
| it is more likely than not that the trustees mfi receive the resources. ~ the monetary value can be measured with sdgcient reliability. |
Yes* | No* | N/a | ||
| Offsetting | There has been no offsetting ofassets and liabikties, or income and expenses, unless required or permitted by the FRS 102SORP or FRS 102. |
||||
| Grants and | donations | Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102 SORP). |
|||
| In the case ofperformance related grants, income must only be recognised to the extent that the charity has provided the speciTied goods or servikws as entitlement to Ihe grant only occurs when Ihe performance related conditions are met (5.16FRS 102SORP). |
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| Legacies | Legaoes are included in the SOFA when receipt is probable, that is, when there has been grant ofprobate, the executors have established that there are sutficient assets in the estate and any conditions attached tothe legacy are either within the control ofthe charity or have been met. |
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| Government | grants | The charity has received government grants in the reporting period |
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| Tax reclaims on donagons and gifts |
Gift Aid receivable is included in income when there is a valid declarabon from the donor. Any Gdt Aid amount recovered on a donation is considered to be part ofthat gift and is treated as an addison to the same fund as the initial donafion unless the donor or the terms ofthe appeal have speofied otherwise. |
||||
| Contractual performance grants |
income and related |
This is only included in the SoFAonce the charity has provided the related goods or services or met the performance related conditions. |
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| Donated goods | Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. |
||||
| The cost ofany stock ofgoads donated for distribulion to beneficianes is deemed to be |
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| the fair value ofthose gtfis at the time oftheir receipt and they are recognised on receipt. In the reporting pened in which the stocks are distributed, Ihey are recognised as an expense atthe carrying amount ofthe stocks at distribution. |
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| Donated goods for resale are measurrxt atfair value on irstial recognibon, which is the expected proceeds from sale less the expected costs ofsale, and recognised in 'Income finm other trading acbvities' with the corresponding stock recognised in the balance sheet. On its sale the value ofslodc ischarged against 'Income from other tradng activities' and the proceeds from sale are also recognised as 'Income from other trading sctlvlt s. |
Yes | No* | N/a | ||
| Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFAas incoming resources when receivable. |
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| Gifts in kind for use by the chanty are included in the SoFAas income from donahons |
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| when receivable. | CUBI | ||||
| Donated services and faciliTies |
Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value ofthe gift can be measured reliably. |
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| Donated services and faolities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. |
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| Support costs | The charity has incurred expenditure on support costs |
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| Volunteer help |
The value ofany voluntary help received is not included in the accounts but is descnbed in the trustees' annual report. |
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| income from interest, | This is included in the accounts when rrxwipt is probable and the amount receivable can |
Yes* | No* | N/a* |
| royalties and | royalties and | dividends | be mess)rred reliably. |
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|---|---|---|---|---|---|---|---|
| Income from subscrlpbons |
membemhip | Membership subscriptions unmixed in the nature ofa gift are recognised in Oonaiions and Legacies. |
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| Membership subscnpfions which gives a member the right to buy services orother benefits are recognised as income earned from the provision ofgoods and services as income from charitable acgvities. |
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| Settlement claims |
ofinsurance | Insurance claims are only included in the SoFA when the general income recogniTion cnteria are met (5.10to5.12FRS102SORP) and are included as an item ofother |
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| income in Ihe SoFA. |
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| Investment losses |
gains and | This indudes any realised or unrealised gains orlosses on the sale ofmvestments and any gain or loss resulbng from revaluing investments to market value at the end ofthe |
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| year. | |||||||
| 2.3 EXPENDITURE AND LIABILITIES | |||||||
| Liabilities are recognised where it is more likely than not that there is a legal or |
|||||||
| Liability | recognition | constructive obligation committing the charity to pay out resources and the amount |
ofthe | ||||
| obligation can be measured with reasonable certainty. |
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| Governance costs |
and support | Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountabibty ofthe charity and its |
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| compliance with regu/ation and good practice. |
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| Support costs include central functions and have been allocated to activity cost |
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| categories on a basis consistent with the use ofresources, eg allocating property costs by floor areas, or per caprta, staff costs by the trme spent and other costs by their usage. |
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| Grants with conditions |
performance | Where the chanty gives a grant with conditions for its payment being a speufic level service or output to be provided, such grants are only recognised in the SoFA once |
of the |
||||
| reapient ofthe grant has prowded the specified service or output. | |||||||
| Grants payable without performance conditions |
Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability forthe full funding obligarion must be |
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| recognised. | |||||||
| Redundancy | cost | The chanty made no rmlundancy paymenls during the reporbng period. |
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| Oeferred income | No matenal item ofdefenad income has been induded in the accounts. |
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| Credriom | The charity has creditom which are measured at settlement amounts less any trade |
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| discourrls | |||||||
| Provisions for liabilrfies | A liability ismeasured on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required toseltle the obligation atthe |
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| reporbng date |
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| Basicfinancial instruments |
The charity accounts for beam 5'nancial instruments on inibal recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS102SORP |
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| 2.4ASSETS | |||||||
| Tangible fixed use by charity |
assets for | These are capitalised ifthey can be used for mare Ihan one year, and cast at least |
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| They are valued at cost. | |||||||
| The depreaabon rates and methods used are disdosed in note 15 |
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| The charity has intangible fixed assets, that is, non-monetary assets that do not have |
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| Intangible fixed assets |
physical substance but are identibable and are controlled by the charity through custody |
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| or legal rights. The amorlisation rates and methods used are disclosed m note 15. |
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| They are valued at cost. | |||||||
| The chanty has heritage assets, that is, non-monetary assets with historic, ar!istic, |
|||||||
| Heritage assets | scienbfic, technological, geophysical or environmental qualities that are held and maintained pnncipally for their conbibufion to Imowledge and culture. The depreciation rates and methods used as disclosed in note 16. |
CUBI | |||||
| They are valued at cost. | |||||||
| Fixed asset investments in quoted shares, traded bonds and similar investments are |
|||||||
| Investments | valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment rs applied to unlisted investments unless fair value cannot be |
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| measured reliably in which case it is measured at cost less impairment. |
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| Investments held for resale or pending their sale and cash and cash equivalents vnth |
a | Yes' | No* | N/a' |
| maturily date ofless than 1 year are treated as current asset investments | |||||
|---|---|---|---|---|---|
| Stocks and work in progr'ess |
Stocks held for sale as part ofnon-charitable trade are measured atthe net realisable value. |
lower orcost or | Yes" | No* | N/a |
| Goods orservices provided as part ofa charitable activiiy are measured value based on the service potential provided by items ofstock. |
at net reslisable | Yes | No' | N/a | |
| Work in progress is valued at cost less any foreseeable loss that is likely | tooccur on the | ||||
| contract. | |||||
| Debtors (induding trade debtors and loans receivable) are measured on |
inibal | ||||
| Debtofs | recognition at settlement amount after any trade discounts oramount advanced by the charily. Subsequently, they are measured at the cash orother consideration expected to be received. |
||||
| Current asset investments | The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturily date less than one year. These include cash on deposit and cash equivalents with a maturity ofloss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. |
CCCI | |||
| They are valued at fair value except where they qual+2 as basic financial | instruments. | ||||
| POLICIES ADOPTED | |||||
| ADDITIONAL TO OR | |||||
| DIFFERENT FROM | |||||
| THOSE ABOVE |
| Note 3 | Income | Income | Income | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Restricted | |||||||||||||||
| Analysis | of income | Unrestricted funds |
rhcsnw funds |
Total funds | Prior year | ||||||||||
| Donations and legacies: |
Donations Gih Aid Le acies |
and | ifls | 737,133 174,468 |
F 737,133 174,468 |
6 185,443 204,345 |
|||||||||
| General grants provided charities Membership subscriptions |
by government/other and sponsorships |
9,600 | 9,600 | ||||||||||||
| which are | in substance | donations | |||||||||||||
| Donated goods, | facilities | and services | |||||||||||||
| Other | 38,374 | 38,374 | 499,764 | ||||||||||||
| Tote | I | 959,575 | 959,575 | 889,552 | |||||||||||
| Charitable | |||||||||||||||
| activities: | |||||||||||||||
| Other | |||||||||||||||
| Tots | |||||||||||||||
| Other trading | |||||||||||||||
| activities: | |||||||||||||||
| Other | 62,173 | ||||||||||||||
| Tots | 62,173 | ||||||||||||||
| Income from | Interestincome | ||||||||||||||
| investments: | Dividend income |
||||||||||||||
| Rental and | leasin income |
||||||||||||||
| Other | |||||||||||||||
| Tote | |||||||||||||||
| Separate | |||||||||||||||
| material item |
|||||||||||||||
| ofincome | |||||||||||||||
| Tots | |||||||||||||||
| Other: | Conversion | of | endowment | funds into income | |||||||||||
| Gain on disposal | ofa tangible | fixed asset held | |||||||||||||
| for chari s own use |
|||||||||||||||
| Gain on disposal | ofa programme | related | |||||||||||||
| investment | |||||||||||||||
| Royalties from | the exploitation | ofintellectual | |||||||||||||
| ro e ri |
hts | ||||||||||||||
| Other | |||||||||||||||
| Tots | |||||||||||||||
| TOTAL INCOME | 959575 | 959575 | 951,725 | ||||||||||||
| Other information". | |||||||||||||||
| Ag income in the prior year (please provide description |
was unrestricted and amounts) |
except for: | |||||||||||||
| TRUE |
| accounts and other services provided by y was paid please enter '0' in the appropriate |
our independ box(es). |
ent examiner. Ifnothing |
||
|---|---|---|---|---|
| This year | Last year | |||
| Independent examiner's fees |
2,000 | 3,000 | ||
| Assurance services other than independent |
examination | |||
| Tax advisory fees | ||||
| Other fees (forexample: financial advice, consultancy, to the independent examiner |
accountancy services) paid |
| Note | 24 Cash at bank and |
in hand | ||||
|---|---|---|---|---|---|---|
| This year | Last year | |||||
| Short Short |
term cash investments term deposits |
(less than 3months | maturity | date) | ||
| Cash Other |
at bank and on hand | 71,104 | 55,189 | |||
| Total | 71,104 | 55,189 |
| Amounts | paid or benefit | value | ||||
|---|---|---|---|---|---|---|
| Name oftrustee Legal authority (eg order, governing document) |
Remuneration | Pension contribution |
Redundancy (including loss of otfice)/ex |
Other | TOTAL | |
| gratia | ||||||
| Please give details ofwhy remuneration orother |
NONE | |||||
| employment benefits were paid. |
||||||
| Where an exgratia payment has been made toatrustee, | NONE | |||||
| provide an explanation ofthe nature ofthe payment. | ||||||
| Ifa third party has been mimbursed forpmviding one |
or | NONE | ||||
| more trustees, state the nature ofthe payment and amount ofthe reimbursement. |
||||||
| State the number oftrustees to whom iatimment benefits |
NoNE | |||||
| am accruing under a defined contribution pension |
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| scheme. |
| Notrusteeexenses | havebeenid | TFl | |||
|---|---|---|---|---|---|
| p | ncurre | (rue or ase) | TRUE | ||
| Type ofexpenses | reimbursed | This year | Last year | ||
| Travel | |||||
| Subsistence | |||||
| Accommodation | |||||
| Other (please specify): | |||||
| TOTAL |
| Amounts | ||||||
|---|---|---|---|---|---|---|
| Name ofthe trustee or related party |
Relationship to charity |
Description ofthe transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
written off during reporting |
| eriod |