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2021-08-31-accounts

~
~ ~ e		 ~
Year ended 31August 2021
Charity Number 1158146
Address The Royal Grammar
School
Amersham
Road
High Wycombe
Bucks. HP13 6QT
Trustees Mr Andrew
Connolly (appointed		 15March 2022)
Mrs Alex King
Mr Sam Laughton
Mr lan Moore
Mrs Hilary Nohavicka
Mr David Sparks (resigned 23 November 2021)
Mrs Anne-Marie
Southall
Mr Philip Wayne
Governing 6'"July 2014:The Chiltern
Music		 Academy (CMA) is a Charitable Incorporated
Document Organisation
whose only		 voting members are its charity trustees.
Trustee Original trustees were appointed by the parent body to serve for two, three or
appointments four years. Subsequently they have been appointed by the existing trustees
with an expected term ofoffice ofthree years. Trustees can be re-elected at
the end oftheir term.
The Chair is elected by the trustees.
Reserves The Trustees
aim to hold		 sufficient unrestricted reserves to cover one terms
invoices from ensemble conductors.
Restricted
funds include		 grants or donations for specified purposes —for
example grants for orchestral
development,		 for community
projects such as
Sing gs String, and to encourage the uptake ofrarer instruments.
Funds held as a There are no funds held as a custodial trustee.
custodial trustee
Investments Investments
are limited		 to funds held in the bank and the interest this can
accrue.
Principal funding Membership
is our principal
funding		 source, supported by donations
and
sources successful grant applications
in support		 of our activities.
Public benefit The trustees of CMA confirm that we have complied with our duty to have due
regard to the guidance
on public		 benefit in exercising our powers and duties as
published
by the Charity		 Commission.
w Il a e r
8 C It u I't
Day to day Management
ofactivities
in 2020-21 was delegated to the Senior Leadership		 Management
ofactivities
in 2020-21 was delegated to the Senior Leadership
management Team.
Other relevant Metro Bank, High Wycombe
organisations CAF Bank
Co-operative
Bank
Independent
Examiner —Alan Bolton
Organisational Trustees make decisions
regarding
any financial expenditure
in excess		 ofE1000.
structure Expenditure
below this was delegated to the Business Director. The Senior
Leadership
Team delegate duties to ensemble
leaders who are employed
on a
freelance
basis. Some leadership
work, particularly
in the development		 ofnew
opportunities
and concert organisation,
is delegated to ensemble
leaders.
CMA is not affiliated
under an umbrella
group.
CMA has no subsidiaries.
It collaborates
with other charitable
music
organisations
such as Garsington
Opera and Music for Youth.
Policies and CMA have a Bursary Policy, a Child Protection
Policy, an Equality and Diversity
procedures Policy and a I-lealth and Safety Policy, all published
on the website.
CMA trustees
hold enhanced
DBScertificates where necessary.
Multiple trustees are trained
in Child Protection, Safer recruitment
and
Prevent.
The Child Protection
Policy is circulated to all staff every September.
CMA receive regular safeguarding
updates
through
various trustees.
There are no policies in place for the induction
and training oftrustees.		 Some
trustees are trustees or Governors ofother organisations
and have received
training
through
them.
Risks The Trustees
review all major risks to which the charity
is exposed. These are
reviewed
in termly Trustee meetings
and systems and procedures
are		 in place
to manage those risks
Objects ofthe To advance the musical education
of children
and young people, including
but
charity not limited to the provision oforchestras,
choirs and other ensembles		 sothat
they can rehearse
and perform to the public; and to advance,
improve		 and
maintain
public education
in, and appreciation
of, music through
the
presentation
of public concerts or in other ways as decided by the trustees.
Report of the Trustees
Year Ended 31 August 2021
The changes CMA sets out to give all students,
irrespective
oftheir background,
the
CMA seek to opportunity
to play and perform
with passion.
Our object isto ensure the
make through highest
quality of music experience
delivered
in a positive and supportive
it's activities atmosphere.
Objectives and CMA was set up to provide
music ensemble,
orchestral
and choral
activities opportunities.
All students
have the chance to play their chosen instruments
with others and therefore extend their playing experiences
and stretch their
abilities so that they can fulfil their potential.
Instruments
are lent to students
where necessary and at a subsidised
rate to support families as appropriate.
Achievements This year was severely impacted
by the COVID-19 pandemic.
Covid-secure
for the year activities were delivered
in September/October,
and then again
in the summer
ending August term. Otherwise,
CMA was restricted to online activities.
2021
250 members
braved the pandemic to engage each week, and the year
culminated
in outdoor,
socially distanced
performances
which were a
celebration
ofthe CMA community.
Despite lockdowns,
Sing &String continued
online
in local primary
schools.
Objectives for ~
To maintain
contact with existing students
through
the lockdowns.
the year ending ~
To devise a safe environment
for music-making
in the pandemic.
August 2021 ~
To prepare for recovery of CMA membership
numbers
following the
lifting of restrictions.
Strategies for Risk assessments
were drawn
up and regularly
reviewed
in line with
achieving the Government
directives. Covid-Secure activities were devised to make the most
objectives ofthe larger rehearsal
spaces available,
with careful documenting
ofseating
positions to ensure test-and-trace
accuracy. Music was carefully chosen to take
account ofthe layout ofgroups, ensuring
that children felt supported
and not
isolated
by the distance between them.
Virtual activities were designed to ensure
inclusivity to all students
and
families,
with support to help children
learn parts, and improve
digital
capabilities. Teachers were supported
in delivering
their lessons online.
Review of Due to the COVID-19 pandemic,
activities, projects, collaborations
and
charitable performance
opportunities
were limited
as described above. The successful
activities delivery of 3 half terms ofactivities
and an outdoor concert series was
undertaken remarkable
and ensured the retention of a core of members
from which the
recovery ofthe membership
can begin post-pandemic.
Report of the Trustees
Year Ended 31 August 2021
Financial Membership
was reduced
by half due to the pandemic for three main reasons:
Review ~
Our inability to recruit new members
at the key entry points for
activities
~
Risk-aversion
among some members
~
Children
giving
up music due to financial
pressures,
isolation, or dislike
ofonline lessons
Our income was significantly
impacted
due to the restrictions
on activities and
no membership
income was received for the middle
half ofthe year. Our costs
were reduced
by lower than expected contractor
and rental costs. Salary costs
were nil.
The senior tour to Lake Garda, postponed
from July 2020, could not proceed
due to Covid 19,monies were successfully
retrieved
from the tour company for
distribution
back to participating
families ensuring that families were minimally
out of pocket.
At the end ofthe year, 31August 2021,the funds carried forward were 692,249
ofwhich 646,362are unrestricted.
Volunteers Parents, friends and relatives of CMA members
raise money through
the
operation of a social venue for other parents to have a coffee and a chat, they
raise money during concerts by selling tickets and providing
interval
snacks.
Volunteers
also provide
invaluable
support for the musical activities and the
administration
of CMA.
During Covid-secure
activities,
an army ofvolunteers
managed
the sites,
disinfecting,
ventilating
and regulating
the distance between students.
The Senior Leadership
Team managed
this difficult year largely through
volunteering
their time, enabling the organisation
to ride the storm when
income was reduced to nothing.
The Trustees are extremely
grateful to everyone
who came together to keep
the ship afloat.

4
4
O
CHARITY COMMISSION
FOR ENELANO
AND WALES		 Chiltern
Music
Annual		 Academy
accounts		 chanty
if an
for the period		 No 1158146
Period end
Period start date 01/09/2020 To date 31/08/2021
eeta
Recommended
categories		 by etaais Unrestricted Restricted
income		 Endowment Prior year
activity Ip funds funds funds Total funds funds
6 6 6 6 6
Incoming
resources		 (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
end legsaes		 801 59,876 22,200 82,076 128,008
Cherileble
activities		 802 9,140 300 9,440 29,194
Other trsdmg
ectivass		 503 554 554 6,736
Investments 87
Separate mstensl
Sem of income		 505 7,451
Other 805
Total sgy 69,575 22,500 92,075 171,476
Resources expended (Note 6)
Expenditure
on:
Rsismg funds 808 13,229 13,229 25,110
Chsrneble
activities		 808 36,999 12,238 49,237 120,622
Separate material
item ofexpense		 810
Otter 811
Total 812 50,228 12,238 62,466 145,732
Net income/(expenditure) before investment
gains/(losses) 513 19,348 10,262 29,610 25,744
Net gains/(losses)
on investments		 514
Net income/(expenditure) 515 19,348 10,262 29,610 25,744
Extraordinary
items		 318
Transfers
between funds		 817
Other recognised
gains/(losses):
Gains snd losses on revaluation offixed assets for the chsnty's own use 818
Other gains/(losses) Sl9
Net movementin
funds		 520 19,348 10,262 29,610 25,744
Reconciliation offunds:
Total funds brought
forward		 321 27,015 35,624 62,639 36,895
Total funds carried forward 822 46,362 45,886 92,249 62,639
e4!0Z
4!a Restricted
ts'c! Unrestricted income Endowment Total this Totaiiast
s5 funds funds funds year year
E E E F
Fixed assets F01 F02 F03 F04 F06
Intangible assets (Note 15) 801
Tangible assets (Note 14) 802 225 225 3,290
Heritage assets (Note 16) 803
Investments (Note 17) 804
Total fixed assets 805 225 225 3,290
Current assets
Stocks (Note 18) 806 60
Debtors (Note 19) 807 270 270 4,571
Investments (Note 17.4) S06
Cash at bank and in hand (Note 24) 809 47,921 45,887 93,808 93,177
Total current assets 810 48,191 45,887 94,078 97,808
Creditors: amounts falling due within
one year (Note 20) 811 2,054 2,054 38,459
Net current assetsl(liabilities) 812 46,137 45,887 92,024 59,349
Total assets less current liabilities 813 46,362 45,887 92,249 62,639
Creditors: amounts falling due after
one year (Note 20) 814
Provisions for liabilities 815
Total net assets orliabilities 816 46,362 45,887 92,249 62,639
Funds ofthe Charity
Endowment funds (Note 27) 817
Restricted income funds (Note 27) 818 45,887 45,887 35,624
Unrestricted funds 819 46,362 46,362 27,015
Revaluation reserve 820
Total funds 821 46,362 45,887 92,249 62,639
Signed by one or two trustees on behalf of all Date of
the trustees Signature Print Name approval
dd/mm
Sam Laughton 22/06/2022
Alex King 22/06/2022

(ij the nature ofthe change in accounting
policy;		 (ij the nature ofthe change in accounting
policy;		 Tangible
increased		 fixed assets capilalised
ifcost at least F750,
from previous
level of5500		 fixed assets capilalised
ifcost at least F750,
from previous
level of5500		 fixed assets capilalised
ifcost at least F750,
from previous
level of5500		 fixed assets capilalised
ifcost at least F750,
from previous
level of5500		 fixed assets capilalised
ifcost at least F750,
from previous
level of5500
(ii)the reasons
why applying
the new accounting
policy
provides
more reliable and more relevantinformation;
and		 In general
since the		 instrument
pohcy was		 prices have increased
sel		 significantly
(iii) the amount ofthe adjustment
for each line affected in
the current period, each prior period pntsented and the
aggregate
amount ofthe adjustment
relating
to
before those presented, 3.44FRS 102SORP.		 periods No adjustment required ia previous or current periods.
1s4Changes to accounting
estimates
No changes to accounting
estimates
have occurred		 in the reporting
period (3.46 FRS 102SORP).
Yes
No
*-Tick as appropriate
Please disclose:
(i)the nature ofany changes; Noi Applicable
(iij the effect ofthe change onincome and expense or
assets and liabilities for the current period; and		 Nai Applicable
(iiij where practicable,
the effect ofthe changein		 one or
more future periods.
Noi Applicable
Note 2 Accounting
policies
2.2 INCOME
Thts standard lisf ofsccounfing po/toes hss been applied ay the charity except forthose ticked "No" or "Nis1
Where a
differeni or additional policy hss been adapted
then thrs is deter/ed
in the bax be/ow.
Recognition of income These are included
in the Statement of Finanoal
Activities (SoFA) when
~
the charity becomes entitled
to the resources;
it is more likely than not that the trustees
will receive the resources,
and		 Yes No N/a
~
the monetary
value can be measured
with sufficient
reliability.
There has been no offsetting
ofassets and liabilaies,
or income and expenses,		 unless required Yea NO Nla
Offsettin or permitted
by the FRS 102SORP or FRS 102.
Yes No N/a
Grants and donations
are only included
in the SoFA when the general
income
Grants and donations recognition
cntena are met (5.10to 5.12FRS102SORP).
In the case of performance
related grants,
income must only be recognised
to		 the extent Yes No N/a
that the charity has provided
the specified goods or services es entitlement
to		 the grant
only occurs when the performance
related conditions are met (516FRS 102SORP).
Legacies Legaoes are induded
in the SOFA when receipt is probable,
that is, when there has
been grant ofprobate, the executors have established
that there are suffioent assets
the estate and any conditions attached
to the legacy are either within the control ofthe
charity or have been met.		 in Yes
No
N/a
lZZI
Yes No N/a
Government grants The chanty has received government
grants
in the reporting
penod
Gift Aid receivable
is included
in income when there is a valid declaration
from		 the
Tsx reclaims on donor.
Any GiR Aid amount recovered
on a donation
is considered
to be part		 ofthat giR Yes No N/a
donatians and gifts and is treated as an addition tothe same fund as the initial donation
unless the donor		 or
the terms ofthe appeal have speofied otherwise.
Contractual
performance
grshts		 income
related		 and This is only included
in the SoFA once the charity has provided the related goods or
services or met the performance
related
conditions.		 Yes
No
N/a
lZD
Yes No N/a
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 ofsny stock ofgoads donated
far distribution
to beneficiaries
is deemed to be
the fair value ofthose gifts at the time oftheir receipt and they are recognised
an receipt.		 Yes No N/a
In the reporting
period
in which the stocks are distributed,
they are recognised		 as an
expense at the carrying
amount ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on mitial recognition,
which is the
expected proceeds from sale less the expected costs ofsale, and recognised in 'Income
from other trading
activities'
with the corresponding
stock recognised
m the balance
sheet
On its sale the value of stock is charged against 'Income fram other trading
activities' and the proceeds
from
sale are also recogmsed as 'Income from other trading
activities .		 lZZI
Yea No N/a
Goods donated for ongoing use by the charity are recognised as tangible
fixed assets
and included
in the SoFA as incoming
resources when receivable.
Yes No N/a
Gifts m kind for use by the chanty are included
in the SoFA as income from donations
when receivable.
Donated services and Donated services and faalities are included
in the SOFA when received at the		 value of Yes No N/a
facilities the gift to the charity provided
the value ofthe gift can be measured
reliably.
Donated services and faalities 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
Supporteosts The chanty has incurred
expenditure
on support costs.
Volunteer
help		 The value ofany voluntary
help received
is not included
in the accounts
but is described
in the trustees'
annual
report		 Yes No N/a
Income from interest, This is included
in the accounts when receipt is probable snd the amount
receivable		 can
royalties
and		 dividends be measured
reliably.
es No N/a
Income from membership Membership
subscnptions
received
in the nature ofa gift are recognised
in Donations
subscriptions and Legacies.
Membership
subscriptions
which gives a member the right to buy services or other
benefits are recognised as income earned from the provision ofgoods and services as
income from chantable
activities.
Settlement
of
claims		 insurance Insurance
daims are only included
m the SoFA when the general income recognition
cntena are met (5.10to5.12FRS102SORPI and are included as an item ofother
income
in the SoFA.		 Yes
No
N/a
CDZ
Investment
gains and
losses		 This includes
any realised or unrealised
gains or losses on the sale of investments
and
any gam or loss resulting
from revaluing
mvestments
to market value at the end ofthe		 Yes No N/a
year
2.3EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised
where
it is more likely than not that there isa legal or		 Yes No N/a
constructive
obligation
committing
the charity to psy out resources and the amount		 ofthe
obligation
can be measured
with reasonable
certainty.
Governance
costs		 and support Support costs have been allocated
between
governance
costs and other support.
Governance costs compnse
afi costs mvolving
public accountabilay
ofthe charity and its
compliance
with regulation
and good practice.		 lZD
Grants with performance
cortditiohs		 Support costs indude
central functions
and have been allocated to activity cost
categories
on a basis consistent
with the use of resources, eg afiocating
property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment
being a specific level of
service or output to be provided,
such grants are only recognised
in the SoFA once the
recipient ofthe grant has provided
the specified service or output		 Yes
No
N/a
K.:U
Grants payable without
performance
conditions		 Where there are no conditions
attaching
to the grant that enables the donor charity
realistically
avoid the commitment,
a liability for the full funding
obligation
must be
recognised.		 to Yes No N/a
Yes No N/a
Redundancy
cost		 The charity made no redundancy
payments
during the reporting
period.
Deferred income No material
item ofdeferred
income has been included
in the accounts.		 Yes No N/a
es No N/a
Creditors The chanty has creditors which are measured
at settlement
amounts
less any trade
discounts
Provisions for gabgltles A liability is measured
on recognition
at its historical cost and then subsequently
measured
at the best estimate ofthe amount
required
to settle the obligation
at the		 Yes No N/a
reporting
date
Basic financial
instruments		 The charity accounts for basic financial
instruments
on initial recognition
as per
paragraph
10.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.		 Yes No N/a
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cost at least		 ~5750
use by charity Yes No N/a
They are valued at otst.
The depreciation
rates and methods
used are disdosed
in note 9.2.
Intangible
fixed assets		 The chanty has intangible
fixed assets, that is, non-monetary
assets that do not have		 Yes No N/a
physical substance
but are identifiable
and are controlled
by the chanty through
custody
or legal nghts.
The amortisation
rates and methods
used are disclosed
in note 9.5
es No N/a
Note 3 Analysis Analysis Analysis Analysis of income income income income
Regtrlelgd
Unrestricted Income Endowment
funds funds funds Telslfundg Prleryesr
Anal is 8 8
Donations Donations and ifts 20,078 22,200 42,278 49,342
and legacies: Gift Aid 7,005 7,005
Le acies
General grants provided by government/other
charities 7,045
Membership subscriptions and sponsorships
which are in substance donations 32,793 32,793 71,621
Donated cods, facilities and services
Other
Total 59,876 22,200 82,076 128,008
Charitable
activities:		 Concerts, Tours &Events 4,545 4,545 19,024
Other 4,595 300 4,895 10,170
Total 9,140 300 9,440 29,194
Other trading Tuck shop
activities: 554 554 6,702
Shirts
Other
Total 554 554 6,736
Income from Interest income 87
investments: Dividend income
Rental and leasin income
Other
Total 87
Separate 7,451
material item
ofincome:
Total 7,451
Other: Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held
for chari 's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
ro e ri hts
Other
Total
TOTAL INCOME 69,575 22,500 92,075 171,476
Other information:
AE income In the prior year was unrestricted except for: 633,354 in respect ofsenior snd orchestral programmes, Sing
(please provide description and amounts) & String and other ouaesch, harp purchase and bursaries
Note 5 Donated goods, facilities and services Donated goods, facilities and services Donated goods, facilities and services Donated goods, facilities and services
This year Last year
E S
Seconded staff
Use of property
Other
Please provide details ofthe
accounting
policy for the recognition
and valuation
ofdonated goods,		 Donated goods are recognised at point ofsale
facilities and services.
Please provide details ofany
unfulfilled
conditions		 and other
contingencies
attaching to resources		 None
from donated goods and services not
recognised
in income.
Please give details ofother forms of
other donated goods and services
not recognised
in the accounts, eg
contribution
of unpaid volunteers.		 There are a number of unpaid
the tuck shop, ensembles
and
processes		 volunteers
assisting
venous administrative		 with
Note 6 Analysis ofexpenditure Analysis ofexpenditure
Restricted
unrestricted income Endowment
Anal sls funds funds funds Total funds
6		 Prior year
f
Expenditure on Incurred
seeking donations
raising funds: Incurred
seeking legacies
Incurred
seeking grants
Operating
membership
schemes and
social lotteries		 12,788 12,788 18,340
Staging
fundraising
events
Fundraising
agents
Operating
charity shops
Operating
a trading
company
undertaking
non-charitable
trading
activity
Advertising,
marketing,
direct
publicity		 mail and 1,983
Start up costs incurred
in generating
new source offuture income
Database
development
costs
Other trading
activities		 441 441 4,787
Investment
management
costs:
Portfolio management
costs
Cost ofobtaimng
investment		 advice
Investment
administration
costs
Intellectual
property
licencing		 costs
Rent collection, property
repairs and
maintenance
charges
Total expenditure
on raising		 funds 13,229 13,229 25,110
Expenditure on Rental and Ensemble Leaders 21,979 1,038 23,016 61,324
charitable
activities		 Concerts, Tours 8 Events
Salaries		 4,168
5,634		 11,200 4,168
16,834		 15,873
35,175
Other 5,218 5,218 8,250
Total expenditure
on charitable
activities		 36,999 12,238 49,236 120,622
Separate material
Item ofexpense
Total
Other
Total other expenditure
TOTAL EXPENDITURE 50,228 12,238 62,465 145,732

Please explain the nature ofeach extraordinary item occumng in the period.
This year Last year
Description E 2
Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items
Amount received Amount paid out Balance held at period end Balance held at period end
Description/name of party Related
party tves This year Last year This year Last year This year Last year
or No
Total
Description/name ofparty Balance held at period end Balance held at period end
This year Last year
Total
Charitable Basis of
Raising funds Activities Activity 2 Activity 3 Grand total allocation
Supportcost (Describe
(examples) method)
Staff Costs 9,314 17,824 27,138 Time spent
Total 9,314 17,824 27,138
tees paid p lease en ter
TI		 ' In the appropriate
box(es).
This year Last year
E
Independent examiner's fees None None
Assurance services other than audit or independent examination None None
Tax advisory fees None None
Other fees (forexample: financial advice, consultancy,
to the independent
examiner		 accountancy services) paid None None



Please complete ifan ex-gratia pay		 mentis
made.
Please explain the nature ofthe None
Please state the legal authority or
reason for making the payment
Please state the amount ofthe payment
(or value ofany waiver ofa right to an
asset)
11cdRedundancy
payments
Please complete it any redundancy or termination paymentis made in the period.
Total amount ofpayment
The nature ofthe payment (cash, asset
etc.)
The extent ofredundancy
funding		 at the
balance sheet date
Please state the accounting
policy		 for
any redundancy
or termination
payments
13.1A nal ysis ofgrants paid (i ncluded
in cost o		 fcharita ble
activities)
rane o rans o
Analysis institutions individuals Support costs Total
Activity ol' project 1
Activity or project 2
Activity or project 3
Activity or project 4
Total

13.2 Grants made to institutions
kty charity has made grants to particular institutions
that
the context ofits grantmaking.
Details ofthe institution
purpose ofthe grant and total paid to each institution is
charity's
web site.		 are material in
supported,
available on the		 Yes
No		 Please provide
details ofcharity's
URL.
Provide details
below
Names of institution Purpose Total amount of
grants
paid 2
Freehold Freehold land Other land 4 Plant, Fixtures, Fixtures, Total
&buildings buildings machinery and fittings and
motor equipment
vehicles
At the beginning
the year		 of 32,349 32,349
Additions
Revaluations
Disposals
Transfers *
At end of the year 32,349 32,349
14.2 Depreciation and impairments
Basis SL SL SL SL Straight Line
(eSLe)or
Reducing
Balance
(eRB")
**Rate 20%
At beginning
year		 of the 29,059 29,059
Disposals
Depreciation 3,065 3,065
Impairment
Transfers*
At end of the year 32,124 32,124
14.3 Net book value
Net book value at the
beginning of the year 3,290 3,290
Net book value at the
end ofthe year 225 225
14.4 Impairment
Not applicable
Please provide a description ofthe events and
circumstances that led to the recognition or
reversal ofan impairment loss.

Research 5 Patents and Other Total
development trademarks
At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year
15.2 Amortisation and impairments
Basis SLor RB SLor RB SLor RB SLor RB Straight Line
(eSLe) or
Reducing
Balance
("RB")
Rate
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
Nat book value at the
beginning of the year
Net book value at the
end ofthe year

Please provide a description ofthe events a description ofthe events and
circumstances that led to the recognition or
reversal ofan impairment loss.
Ifan accounting policy ofrevaluation
is adop
the effective date ofthe revaluation		 ted,
the name ofindependent
valuer, ifapplicable
the methods applied
the canying amount that would have been
recognised had the assets been carried under
the cost model.
15.7 Other disclosures
(i) Ifyour intangible asset was acquired by way
ofgrant, provide
value on initial recognition		 and
canying amount ofthe asset.
(ii)
Details ofthe carrying amounts ofany
intangible
assets to which the charity has
restricted
title or that are pledged as security		 for
liabilities.
(iii)
Please provide the amount ofcontractual
commitments
for the acquisition
ofintangible
assets.
(iv) State the amount of research and
development
expenditure
recognised as
expenditure
in the year.
(vi)
Please detail the headings in the SOFA		 in
which a charge for amortisation
ofintangiBle
assets isincluded.
(vii)
Forany material intangible
assets, please
provide a description, its canying amount and
any remaining
amortisation
period.
167Analysis
ofheritage assets by class or group		 167Analysis
ofheritage assets by class or group		 167Analysis
ofheritage assets by class or group		 167Analysis
ofheritage assets by class or group		 distinguishing those st cost and those st vale those st cost and those st vale those st cost and those st vale agon
At sluago AtcostG oup Total
G pA 0
Csrrpng
amount stths beginning		 ofths
psricd
Additions
Disposals
Deprecieionampairmsnl
Revaluation
Canpng
amount at the end of penod
16.0 Heritage assets (where heritage assets srs not remggnlsed on the balance sheet)
(i)
Explain the reason why heritage
assets have not been mcognised on
the balance sheet.
(ii)
Describe ths signiTicancs		 and
nature ofheritage assets.
(gl)
Disclose Information		 that Is
helpful
in assessing ths value		 of
heritage assets.
(iv)
Explain the reason why it		 is not
practicable to obtain a valuation of
heritage assets.
16.6 Five year summery ofheritage assets transactions
2015 2014 2013 2012 2011
Purchases
Gmup A
Group B
Group C
DonagoIIs
Group A
Group B
Group C
Total additions
Charge for impairment
Group A
Group B
Group C
Total charge for impairment
Dlsposals
Group A - carrpng
amount
Group 6 - caindng
amount
Group C
Other
Total dispose(a
17.4 Please provide a breakdown 17.4 Please provide a breakdown 17.4 Please provide a breakdown of of cununt cununt asset investments, ifapplicable, agreeing with the
balance sheet.
Analysis ofcurrent asset Thh year Last year
investments
Cash or cash equivalents
Listed imn stments
Investment
properties
Social Investments
Olherinvestments
Total
17.5Guarantees
None
Please provide detags and amount ofany
guarantee
made to or on behalf ofa		 third party
Name ofthe entity orentities benefiuing from
those guarantees
Please explain how Ihe guarantee furthers the
chadly's
alms
17.6Concessionary
loans
Descnption This year E Last year 4
Amount ofconcesslonary
loans made		 fgoldpfa
loans made may be disclosed In aygmgate provided
rhar such aggmgagon
does not		 obsure slgnmcant
aam
e a).
Total
Description Th y E
Amount ofconcesslonary
loans received		 IN Itpa
loaner
Wvrdm
ybedlacldaadInaggr
p
Idmmr
h
gg glfo
d
Igig
tl f		 t gal
b*
Total
Terms and conditions eg interest rate, security
provided
Value of any concessionary
loans		 which have None
been committed
but not taken		 up at the reporting
date
None
Amounts
payable
within I year
None
Amounts
payable alter more than		 I year
None
Amounts
receivable
within Iyear
None
Amounts
receivable alter moro than		 I year
17.7Additional
information
Please provide
information
about		 the signiTicance Not applicable
ofInvestments
to the charity's		 financial position
or performance
eg.terms and		 conditions ofloans
orthe use of hedging to manage financial risk.
Forag investments
measured		 at fair value, the Not applicable
basis for determining
the value, Including		 any
assumptions
appgad
when using		 a valuation
technique.
Where a charity has provided financial assets as Not applicable
s form ofsecurity, the carrying
amount		 of the
financial asset pledged as security and the terms
and conditions
relating to its		 pledge.

18.1 Pleas
activities.		 e state the carrying amount ofsto ck and w ork in p rogress
anal		 ysed
betwee		 n
Stock Donated goods
Work in
For For resale For For resale progress
distribution distribution
Charitable activities:
Opening
Added in period
Expensedin period
Impaired
Closing
Other trading activities:
Opening 60
Added in period
Expensedin period
(60)
Impaired
Closing
Other:
Opening
Added in period
Expensedin period
Impaired
Closing
Total this year
Total previous year 60

Amounts falling due falling due Amounts falling falling due after
within one year more than one year
This year
f		 Last year
f		 This year
f		 Last year
f
Accruals for grants payable
Bank loans and overdrafts
Trade creditom 2,054 36,146
Payments received on account for contracts or
performance-related grants
Accruals and deferred income 313
Taxation and social security
Other creditors
Total 2,054 36,459

Note 24 Cash at bank and in hand
This year Last year
E E
Short term cash investments (less than 3months maturity date)
Short term deposits
Cash at bank and on hand 93,808 93,177
Other
Total

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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestncted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted
funds

There have been no related party tra nsactions
in the reporting		 period (True or False) FALSE
Amounts
Name ofthe trustee
or related party		 Relationship
to charity		 Description
ofthe
transaction(s)		 Amount Balance at
period end		 Provision for bad
at period end		 debts written off
during
reporting
cried
Kate Cockburn Wife ofa
Trustee		 Leading groups and
running
CMA Sing 8
Strln
ro ramme		 973
Alex King Trustee Leading groups and
marketing
manager		 8,250