## **The Polish Community School Portsmouth** _Polska Sobotnia Szkoła im. Powstańców Listopadowych_
Registered Charity Number 1159555
## **Annual Report and Accounts**
For the Year Ended 31st August 2023
## Charity Information:
Trustees:
Wioletta Bijak Urszula Broadway Olga Kokoszka Jacek Kopecký Agnieszka Rucinska (Michalska) Krzysztof Rosiak Aleksandra Kotas Grzegorz Kopacz (These trustees served in the reporting period and/or on the date the report is approved.)
## Charity’s Principal address:
The Portsmouth Academy, St Marys Rd, Fratton, Portsmouth PO1 5PF
Independent examiner:
Gillian Lodge University of Portsmouth Richmond Building Portland Street PO1 3DE
1
## **The Polish Community School Portsmouth** _Polska Sobotnia Szkoła im. Powstańców Listopadowych_
Registered Charity Number 1159555
## **Annual Report and Accounts**
## for the year ended 31st August 2023:
## Objectives and activities
Our school provides education of Polish language, elements of history, geography, maths, culture and traditions to children with Polish heritage and children who would like to learn Polish and about Poland. We organise theatre trips, educational outings and other activities that complement pupils' education and development in mainstream schools. We also prepare children for the Polish GSCE exams.
## Achievements and performance
The school held weekly 3-hours-long classes for ca 100 pupils in 5 groups between the ages of 4 and 12 years. Beside Polish education, the school reinforces the value of Polish language for children, many of whom see English as their main language and may not see the need for the continued effort of using other languages.
The number of pupils has been roughly stable over the recent post-pandemic years.
## Financial Review
The trustees report incoming resources for the year of £28,353. All incoming resources were unrestricted. The main source of funding for the school is pupil fees, with minor extra funding from Polish NGO sources and community events. The charity does not carry out any significant public fundraising activities.
Net resources expended in the year amounted to £28,135. The main expenses are teacher salaries and classroom rental fees. The school reviews salaries yearly to make sure that we can keep our teachers. The host school – The Portsmouth Academy – continued to charge the same classroom rental frees, but the fees increased from Sep 2023.
It is the policy of the school that unrestricted funds which are not represented by fixed assets or have not been designated for a specific use should be maintained at a level equivalent to between 3- and 6-month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant changes in income or expenses, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. At the end of the reporting period reserves were £18,427 of which none represented restricted funds; as seen above, the income was only slightly higher than the expenses in the reporting period.
2
## **The Polish Community School Portsmouth** _Polska Sobotnia Szkoła im. Powstańców Listopadowych_
## Registered Charity Number 1159555
## Structure, Governance and Management
**Governing Document:** the charity is an unincorporated charitable association registered with the charity commission and is governed by its Constitution of a Charitable Association.
**Trustees:** persons wishing to stand as trustees are nominated by an existing trustee and names are put forward at the annual general meeting (AGM) for election. New trustees may also be co-opted by the existing Board of Trustees between AGMs.
The trustees who served during the year are listed on the charity information page.
Newly appointed Trustees are provided with a comprehensive induction to the charity through the provision of training courses and mentoring by established trustees.
**Organisational Structure:** overall control of the charity rests with the Trustee board, with the trustees as officers. The charity employs a part-time Director and Administrative support for day-to-day operational matters.
**Volunteers:** the charity is also helped by volunteers who generally help in classes. The charity obtains DBS checks for all its volunteers.
## Summary
In general, the size and financial situation of the school remains stable but with no guarantee of funding other than school fees, and with expected cost increases, the financial results at the end of the next school year may be affected.
## Annual Report Approved by:
Wioletta Bijak Urszula Broadway Jacek Kopecký Agnieszka Rucinska (Michalska) Aleksandra Kotas Grzegorz Kopacz
## Date: 2024-03-31
3
## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report Report to the trustees** Charity Name The Polish Community School **On accounts for the year** 31[st] August 2023 **Charity no** 1159555 **ended (if any) Set out on pages** 1 & 2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/08/2023** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- ● the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:**
**Date:** 04/04/2024
1
**Oct 2018**
**IER**
||**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**||||
|---|---|---|---|---|
||||Gill Lodge||
||||||
||||FCCA||
||||||
||||University of Portsmouth||
||||Richmond Building||
||||Portland Street||
||||Portsmouth||
||||PO1 3DE||
||||||
|**Section B**
**Disclosure**|||||
2
**Oct 2018**
**IER**
**Give here brief details of any items that the examiner wishes to disclose** .
No matters of concern to disclose.
3
**Oct 2018**
**IER**
||~~**The Polish Community School**~~
|~~**The Polish Community School**~~
|~~**The Polish Community School**~~
|CharityNo|**1159555**||
|---|---|---|---|---|---|---|
||
~~Annual accounts for theperiod~~||||||
||Period start date|**9/1/2022**|**To**|date|**8/31/2023**||
||||||||
|**Section A**
**g**
**y**|**Statement of financial activities**||||||
|Gu
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**||**Total funds**
**Prior year funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**funds**
**funds**
**funds**|||||
|||5,122|-|-|5,122|2,068|
|||23,220|-|-|23,220|24,259|
||||-|-|-|-|
||||-||-|1|
|||11|-|-|11|-|
|||-|-|-|-|-|
|||28,353|-|-|28,353|26,328|
||||||||
|||-|-|-|-|-|
|||28,135|-|-|28,135|21,503|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||28,135|-|-|28,135|21,503|
||||||||
|||217|-|-|217|4,825|
|||-|-|-|-|-|
|||217|-|-|217|4,825|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||217|-|-|217|4,825|
||||||||
|||18,210|-|-|18,210|13,385|
|||18,427|-|-|18,427|18,210|
## **Section B Balance sheet**
|Guidance Notes
**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
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all|Guidance Notes
**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
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all|£
£
£
F01
F02
F03
Unrestricted
funds
Restricted
income funds
Endowment
funds|£
£
£
F01
F02
F03
Unrestricted
funds
Restricted
income funds
Endowment
funds|£
£
£
F01
F02
F03
Unrestricted
funds
Restricted
income funds
Endowment
funds|Total this year Total last year
£
£
F04
F05|Total this year Total last year
£
£
F04
F05|Total this year Total last year
£
£
F04
F05|
|---|---|---|---|---|---|---|---|
|||-|-|-|-||-|
|||-|-|-|-||-|
|||-|-|-|-||-|
|||-|-|-|-||-|
|||-|-|-|-||-|
|||||||||
|||-|-|-|-||-|
|||-|-|-|-||-|
|||-|-|-|-||-|
|||19,409|-|-|19,409||21,321|
|||19,409|-|-|19,409||21,321|
|||||||||
|||982|-|-|982||3,111|
|||||||||
|||18,427|-|-|18,427||18,210|
|||||||||
|||18,427|-|**-**|18,427||18,210|
|||||||||
||||-|-|-||-|
|||-|-|-|-||-|
|||||||||
|||18,427|-|-|18,427||18,210|
|||||||||
|||-|||-||-|
||||-||-||-|
|||18,427||-|18,427||18,210|
||||||-|||
|||18,427|-|-|18,427||18,210|
|||||||||
|||Signature||Print|Name||approval|
|||||||||
|||||||||
CC17a (Excel)
06/16/2024
2
## **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* Y preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* Y the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.* Yes
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**The charity moved back into a suplus position in this financial**_ the conclusion that the charity is a going _**year, following Covid lockdown.**_ 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 pr
~~2 3~~|esent a tru|e and fair view and the accounting policies adopted are those outlined in note2 2.2 and|e and fair view and the accounting policies adopted are those outlined in note2 2.2 and|
|---|---|---|---|
|Yes*
No*
|Y|* -Tick as appropriate||
||ü|||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|Not applicable|
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accounting policy_**
**_d more relevant information;_**|Not applicable|
|**_(iii) the amount_**
**_the current peri_**
**_aggregate amou_**
**_before those pr_**|**_of the adj_**
**_od, each_**
**_nt of the_**
**_esented, 3_**|**_ustment for each line affected in_**
**_prior period presented and the_**
**_adjustment relating to periods_**
**_.44 FRS 102 SORP._**|**_Not applicable_**|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|Y|* -Tick as appropriate|
|---|---|---|
||ü||
## _**Please disclose:**_
_**(i) the nature of any changes;**_
- _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
_**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*||Y|*|-Tick|as|appropriate|
|---|---|---|---|---|---|---|
|No*||ü|||||
|**_Please disclose:_**|||||||
## _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
06/16/2024
3
**Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy** _**Reconcilation 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** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period£ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
06/16/2024
4
Icontl
CC17a
Exce
0611612024
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
The charity has received government grants in the reporting period
**Donated goods**
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
·
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
·
the monetary value can be measured with sufficient reliability
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
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 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
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**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 of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||Yes|ü|ü|
||Yes
No
N/a|||
||Yes|ü|ü|
||Yes
No
N/a|||
||Yes|ü|ü|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
||Yes|ü|ü|
||Yes
No
N/a|||
||Yes|ü|ü|
||Yes
No
N/a|||
||ü|ü|N/a|
||Yes
No
N/a|||
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
|ü|ü|N/a|
|---|---|---|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|Yes|ü|ü|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|No|ü|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
|Yes
No
N/a|||
|ü|ü|N/a|
**Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition **claims** criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and **losses** any gain or loss resulting from revaluing investments to market value at the end of the year. **2.3 EXPENDITURE AND LIABILITIES**
|**2.3 EXPENDITURE**|**AND LIABILITIES**||
|---|---|---|
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or||
||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.||
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.||
||Support costs include central functions and have been allocated to activity cost||
||categories on a basis consistent with the use of resources, eg allocating property costs||
||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.||
|**Grants with performance**
**conditions**|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 of the grant has provided 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 for the full funding obligation must be
recognised.||
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.||
|**Deferred income**|No material item of deferred income has been included in the accounts.||
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts||
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the||
||reporting date||
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.||
|**2.4 ASSETS**|||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least||
|**use by charity**|||
||They are valued at cost.||
||The depreciation rates and methods used are disclosed in note 9.2.||
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have||
||physical substance but are identifiable and are controlled by the charity through custody||
||or legal rights. The amortisation rates and methods used are disclosed in note 9.5||
||They are valued at cost.||
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and||
||maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.||
||They are valued at cost.||
|**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are||
||valued at initially at cost and subsequently at fair value (their market value) at the year||
||end. The same treatment is applied to unlisted investments unless fair value cannot be||
||measured reliably in which case it is measured at cost less impairment.||
||Investments held for resale or pending their sale and cash and cash equivalents with a||
||maturity date of less than 1 year are treated as current asset investments||
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net||
|**progress**|realisable value.||
||Goods or services provided as part of a charitable activity are measured at net realisable value||
||based on the service potential provided by items of stock.||
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.||
|**Debtors**
**Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
|||ü|ü|N/a|
||Yes
No
N/a||||
|||Yes
|ü|ü|
||Yes
No
N/a||||
|||ü|ü|N/a|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
5,122 - - 5,122 2,068
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total**5,122 - - 5,122 2,068
School Fees
20,562 - - 20,562 24,259
- - - - -
- - - - -
Other
2,658 - - 2,658 -
**Total**23,220 - - 23,220 24,259
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
11 - - 11 1
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**11- - 11 1
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
**Other:**
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
**TOTAL INCOME**
28,353- -28,353 26,328
**Other information:**
**funds**
**funds**
**funds**
**Donations**
**and legacies:**
General grants provided by government/other
Membership subscriptions and sponsorships
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
Gain on disposal of a tangible fixed asset held
Gain on disposal of a programme related
Royalties from the exploitation of intellectual|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|**Analysis**
**Total funds**
**Prior year**
**£**
**£**
**funds**
**funds**
**funds**|
|---|---|---|---|---|---|---|
||Donations and gifts|5,122|-|-|5,122|2,068|
||
Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other|-|-|-|-|-|
||
Membership subscriptions and sponsorships|-|-|-|-||
||Donated goods, facilities and services
|-|-|-|-|-|
||
Other|-|-|-|-||
||**Total**|5,122|-|-|5,122|2,068|
||||||||
||School Fees|20,562|-|-|20,562|24,259|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|2,658|-|-|2,658|-|
||**Total**|23,220|-|-|23,220|24,259|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|11|-|-|11|1|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|11|-|-|11|1|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held|-|-|-|-|-|
||
Gain on disposal of a programme related|-|-|-|-|-|
||
Royalties from the exploitation of intellectual|-|-|-|-|-|
||Other
|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||28,353|-|-|28,353|26,328|
||||||||
|**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.**
**Where any endowment fund is converted into income in the**
**prior 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)**|||||||
CC17a (Excel)
06/16/2024
9
## **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**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total** -
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
06/16/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|
**Seconded staff**
**Use of property**
**Other**|
**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**g**
**attaching to resources from donated**
**other donated goods and services not**
**recognised in the accounts eg**||||
|||||
|||||
|||||
|||||
CC17a (Excel)
06/16/2024
11
CC17a
Excel
12
0611612024
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**This year**
**Last year**
**Total funds**
**Total funds**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|-|-|-|-||||-|
|Fudraising agents|-|-|-|-||||-|
|Operating charity shops|-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges||-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|Classroom hire|4,641|-|-|4,641|4,607|-|-|4,607|
|Teachers costs|16,488|-|-|16,488|13,114|-|-|13,114|
|Teaching materials|273|-|-|273|403|-|-|403|
|Admin/office expenses|2,386|-|-|2,386|3,379|-|-|3,379|
|Insurance|167|||167|||||
|Accountancyservices|600|||600|||||
|Events Mikolajki|883|||883|||||
|Events|2,697|||2,697|||||
|**Total expenditure on charitable**
**activities**|28,135|-|-|28,135|21,503|-|-|21,503|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||28,135|-|-|28,135|21,503|-|-|21,503|
CC17a (Excel)
06/16/2024
13
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**
|**Thisyear**
|**Thisyear**
|**Thisyear**
|**Lastyear**
|**Lastyear**
|**Lastyear**
|**Lastyear**
|
|---|---|---|---|---|---|---|---|---|
|**Activity orprogramme**|**undertaken**|**funding of**|~~**Support**~~
~~**Ct**~~|~~**Total this**~~
|**undertaken**|**funding of**|~~**Support**~~
~~**Ct**~~|~~**Total last**~~
|
||**£**|**£**|**£**
~~**oss**~~|**£**
~~**year**~~|**£**|**£**|**£**
~~**oss**~~|**£**
~~**year**~~|
|Activity1|21,402|-|5,850|27,252|13,517|-|3,379|16,896|
|Activity2|883|-|-|883|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|22,285|-|5,850|28,135|13,517|-|3,379|16,896|
||||||||||
CC17a (Excel)
06/16/2024
14
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**s**|-|-|
CC17a (Excel)
06/16/2024
15
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
06/16/2024
16
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
|Office administration|-|3,153|-|-|3,153|Not applicable|
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|3,153|-|-|3,153||
## **Last year**
|**Last year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
|Office administration|-|3,379|-|-|3,379|Not applicable|
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|3,379|-|-|3,379||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
06/16/2024
17
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
06/16/2024
18
## **Section C Notes to the accounts**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**This year £ Salaries and wages** - **Social security costs** - **Pension costs (defined contribution scheme) Other employee benefits** - **Total staff costs** - **This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excludin costs) fell within each band of £10,000 from £60,000 upwards. If there are no such trans enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of**|
|---|---|
||**This year**
-|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**|-|
|**£80,000 to £89,999**|-|
|**£90,000 to £99,999**|-|
|**£100,000 to £109,999**|-|
|||
|**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**||
||**Thisyear**|
||**£**|
||-
|
CC17a (Excel)
06/16/2024
19
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|
|---|---|
|**Fundraising**|-|
|**Charitable Activities**|-|
|**Governance**|-|
|**Other**|-|
|**Total**|-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**This year Last year**
**Please state the legal authority or reason for making the payment**
**This year Last year**
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|
|---|---|
||**£**
-|
CC17a (Excel)
06/16/2024
20
## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_
**This year £** - **Total amount of payment The nature of the payment (cash, asset etc.) This year £ The extent of redundancy funding at the balance sheet date** - **Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
06/16/2024
21
## **(cont)**
**Last year £** - - - -
## _**ng employer pension sactions, please**_
**employees Last year** - - - - - **Last year £** -
CC17a (Excel)
06/16/2024
22
**Last year Number** - - - - -
**Last year £**
CC17a (Excel)
06/16/2024
23
**Last year £** - **Last year £** -
CC17a (Excel)
06/16/2024
24
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||-|
||||
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
06/16/2024
25
## **Section C Notes to the accounts (co**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a mat charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**||**institutions**|**Grants to individuals**|**Support costs**|
|---|---|---|---|---|
|||||**£**|
|Activityorproject 1||-|-|-|
|Activityorproject 2||-|-|-|
|Activityorproject 3||-|-|-|
|Activityorproject 4||-|-|-|
|**_Total_**||**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|
|---|---|---|
|||**_No_**|
||||
|**Names of institution**|**Purpose**||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
|**_Total grants to institutions in reporting period_**|||
_**Total grants to institutions in reporting period Other unanalysed grants**_
CC17a (Excel)
06/16/2024
26
TOTAL GRANTS PAID
CC17a
Excel
27
0611612024
## **Last year:**
|**Last year:**|**Last year:**|**Last year:**|**Last year:**|**Last year:**|
|---|---|---|---|---|
|**13.3 Analysis of grants paid (included in cost of charitable activities)**|||||
|**Analysis**||**institutions**|**Grants to individuals**|**Support costs**
**£**|
|Activityorproject 1||-|-|-|
|Activityorproject 2||-|-|-|
|Activityorproject 3||-|-|-|
|Activityorproject 4||-|-|-|
|**_Total_**||**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the Yes context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. No**_
**Names of institution Purpose**
## _**Total grants to institutions in reporting period**_
## _**Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
CC17a (Excel)
06/16/2024
28
## **ont)**
## _**terial part of the**_
**Total £** - - - - **-**
_**Please provide details of charity's URL.**_
_**Provide details below**_
**Total amount of grants paid £** - - - - - - - - - - **-** -
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-
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**Total £ - - - - -**
_**Please provide details of charity's URL.**_
~~_**Provide details below**_~~
~~**Total amount of grants paid £**~~ - - - - - - - - - - **-** - -
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **14.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**14.3 Net book value**
Net book value at the beginning of the year
Net book value at the end of the year|SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|
|---|---|---|---|
|||||
|||||
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
|||||
||-|-|-|
||-|-|-|
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## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; R indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for re annual deduction._
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**----- Start of picture text -----**
Fixtures, fittings Total
and equipment
£ £
- -
- -
- -
- -
- -
- -
SL or RB SL or RB
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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|**This year**
**Last year**|**This year**
**Last year**|
|---|---|
|||
|||
|||
|-|-|
|**Thisyear**|**Lastyear**|
|---|---|
|**£**|**£**|
|-|-|
|-|-|
|||
_RB = reducing balance). Also please educing balance, what is the percentage_
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## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**£**
**Research &**
**development**|**£**
**Patents and**
**trademarks**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
Net book value at the beginning
of the year
Net book value at the end of the
year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
## **This year:**
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|**Last year:**
**15.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|||
|---|---|---|
||||
||||
||**This year**|**Last year**|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts (co**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
## **This year**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **16.3 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year|||||
|---|---|---|---|---|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
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## **16.4 Net book value**
Net book value at the beginning of the year Net book value at the end of the year
- - - - - - - -
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## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**----- Start of picture text -----**
This year
**----- End of picture text -----**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valu**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|
|---|---|
||-|
||-|
||-|
||-|
||-|
||-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**This year**
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**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
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## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||
||-|-|-|-|
||-|-|-|-|
||-||||
||-||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
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## **ont)**
## **Last year**
**----- Start of picture text -----**
Total
£
-
-
-
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Straight Line
("SL") or
Reducing
Balance
( " RB " )
**----- End of picture text -----**
**----- Start of picture text -----**
-
-
-
-
-
-
**----- End of picture text -----**
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- -
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**Last year**
## **ation**
|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
## **Last year**
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0611612024
**2011 £** - - - - - - **-** - - - - **-** - - - - **-**
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## **Section C Notes to the accounts**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged willing parties in an arm's length transaction. For traded securities, the fair value is the value o London Stock Exchange Daily Official List or equivalent. For other assets where there is no ma it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balanc differentiating between those held at fair value and those held at cost less impairment.**
**This year: Analysis of investments**
|**This year:**||
|---|---|
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**||
||**Fair value at year end**|
||**£**|
|||
||-|
||-|
||-|
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|**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Other investments**|-|
|---|---|
||-|
|||
|||
|||
||**Fair value at year end**|
||**£**|
|||
||-|
||-|
||-|
||-|
||-|
|||
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## **17.3 If your charity holds investment properties, please complete the following note:**
**This year (i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing w**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**17.5 Guarantees**
**Other investments**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**|**This year**|
|---|---|
||**£**|
||-|
||-|
||-|
||-|
||-|
||-|
|||
||**This year**|
|||
|||
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**Please explain how the guarantee furthers the charity's aims**
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## **17.6 Concessionary loans**
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).**
_**Total**_
_**Description Description**_
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).**_
_**Total**_
**This year**
**Terms and conditions eg interest rate, security provided**
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year**
## **17.7 Additional information**
**This year**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
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**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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## **(cont)**
**----- Start of picture text -----**
Other Total
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
_**d between knowlegable and f the security quoted on the arket price on a traded market,**_
## **ce sheet row B04**
**Cost less impairment £** - - - -
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- - -
**Cost less impairment £** - - - - - - -
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**----- Start of picture text -----**
Last year
**----- End of picture text -----**
## **with the balance sheet.**
**----- Start of picture text -----**
Last year
£
-
-
-
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
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0611612024
||**This year £**|**Last year £**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||**This year £**|**Last year £**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||||
||**Last year**||
||||
||||
||||
||||
||||
||||
**Last year**
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0611612024
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Note 19 Debtors and prepayments**
**_Please complete this note if the charity has any_**
**_debtors or prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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## **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**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||982|3,111|-|-|
||-|-|-|-|
||-|-|-|-|
||982|3,111|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**|**Last year**|**Last year**|
|---|---|---|---|
||
**School fees payable in**
**August 2023 for next**
**school year**|
**School fees payable in**
**August 2022 for next school**
**year**||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 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**
**21.2 Please provide:**
**Thisyear**
**- 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.**|**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**
**21.2 Please provide:**
**Thisyear**
**- 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.**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|||||
|||||
|||||
|**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.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
|**Lastyear**||
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
## **Description of item Estimate of financial effect Last year Description of item Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**This year Last year**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
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## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||19,409|21,321|
||-|-|
||19,409|21,321|
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in**
**the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||
||
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## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
|General funds|U|General operation of charity|18,210|28,353|- 28,135|-|-|18,427|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||18,210|28,353|- 28,135|-|-|18,427|
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**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**£**
**Fund**
**balances**
**brought**
**forward**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**|
|---|---|---|---|---|---|---|---|---|
|General funds|U|General operation of charity|13,385|26,328|- 21,503|-|-|18,210|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||13,385|26,328|- 21,503|-|-|18,210|
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**Section C Notes to the accounts (co**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**Reason for transfer and where endowment is converted to income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **Last year**
**Reason for transfer and where endowment is converted to income, legal power for its conversion** Between unrestricted and restricted funds Between endowment and restricted funds Between endowment and unrestricted funds
## **27.4 Designated funds This year**
**Planned use Purpose of the designation**
## **Last year**
**Planned use Purpose of the designation**
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0611612024
## **ont)**
**----- Start of picture text -----**
Amount
**----- End of picture text -----**
## **Amount**
**Amount**
## **Amount**
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0611612024
## **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 gu of such transactions should be provided in this note. If there are no transactions to report, please enter "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and le remuneration or other benefits paid to a trustee by the charity or any institution or company connected**_
**----- Start of picture text -----**
Amounts paid or benefit
Legal authority (eg Remuneration Pension Redundancy
Name of trustee order, governing contribution (including
loss of
document)
office)/ex
gratia
£ £ £
- - -
- - -
- - -
- - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and le remuneration or other benefits paid to a trustee by the charity or any institution or company connected**_
**Amounts paid or benefit**
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|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|
|---|---|---|---|---|
|||**£**|**£**||
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should b note. If there are no transactions to report, please enter “True” in the box below. If there are transaction enter "False".**_
**No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|
|---|---|
||**£**|
|**Travel**|-|
|**Subsistence**|-|
|**Accommodation**|-|
|**Other (please specify):**|-|
||-|
|**TOTAL**|-|
|**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**||
|||
## **28.3 Transaction(s) with related parties**
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_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party interest, including where funds have been held as agent for related parties. If there are no such transac 'true' in the box provided.**_
## **This year**
## **There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for**
**at perio**|
|---|---|---|---|---|---|
||||**£**|**£**|**£**|
|||||||
|||||||
|||||||
|||||||
|**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**
**_For any related party, please provide details of any_**
**_guarantees given or received._**||||||
|||||||
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## **Last year**
## **There have been no related party transactions in the reporting period (True or False)**
|**Amount**
**£**
**£**
**£**
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|**Amount**
**£**
**£**
**£**
~~**Name of the trustee or**~~
~~**related party**~~
~~**Relationship**~~
~~**to charity**~~
~~**Description of the**~~
~~**transaction(s)**~~
~~**Balance at**~~
~~**period end**~~
~~**Provision for**~~
~~**at period**~~|
|---|---|---|---|---|---|
|~~**Name of the trustee or**~~
~~**ld**~~|
~~**Relationship**~~
~~**hi**~~|~~**Description of the**~~
~~**i**~~|**Amount**|~~**Balance at**~~
~~**id d**~~|~~**Provision for**~~
~~**i**~~|
|~~**reate party**~~|~~**to carty**~~|~~**transacton(s)**~~|**£**|**£**
~~**pero en**~~|**£**
~~**at pero**~~|
|||||||
|||||||
|||||||
|||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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**)**
## _**uidance notes) details r “True” in the box or**_
**----- Start of picture text -----**
1
**----- End of picture text -----**
## _**egal authority for, any with it.**_
## **value**
|**value**|**value**|
|---|---|
|**Other**|**TOTAL**|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
_**egal authority for, any with it.**_
## **value**
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|**Other**|**TOTAL**|
|---|---|
|**£**|**£**|
|-|**-**|
|-|**-**|
|-|**-**|
|-|**-**|
## _**be provided in this ns to report, please**_
_**1**_ **Last year £** - - - - - -
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## _**y has a material ctions, please enter**_
_**1**_ **Amounts written off r bad debts during d end reporting period £**
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_**1**_ ~~**r bad debts**~~ **during** ~~**d end**~~ **£**
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## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report Report to the trustees** Charity Name The Polish Community School **On accounts for the year** 31[st] August 2023 **Charity no** 1159555 **ended (if any) Set out on pages** 1 & 2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/08/2023** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- ● the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:**
**Date:** 04/04/2024
1
**Oct 2018**
**IER**
||**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**||||
|---|---|---|---|---|
||||Gill Lodge||
||||||
||||FCCA||
||||||
||||University of Portsmouth||
||||Richmond Building||
||||Portland Street||
||||Portsmouth||
||||PO1 3DE||
||||||
|**Section B**
**Disclosure**|||||
2
**Oct 2018**
**IER**
**Give here brief details of any items that the examiner wishes to disclose** .
No matters of concern to disclose.
3
**Oct 2018**
**IER**