## **Child Protection and Rehabilitation Trust (CPRT) Charity (1160070)** ## **Report of the trustees for the year ending 31[st] December 2024** The trustees of CPRT Charity present their annual report and accounts for the year ended 31st December 2024 and confirm they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102). We have also registered our charity in Pakistan under the name of “Child Care and Rehabilitation Society” (CCRS), as the name Child Protection and Rehabilitation Trust was not an option given to us. ## **Background** Around 25 million children are out of school according to the 2015 UNICEF report and 2 million or more children are on the streets of Pakistan. These children are exposed to all kinds of abuse and have no opportunities to attend school or develop a career. ## **Our Mission** Every child has a right to enjoy their childhood. No child should be forced to work on garbage dumps or on the streets and suffer abuse. Our mission is to protect and rehabilitate the garbage collecting children on the streets of Pakistan and return their childhood. We inspire our children through fun, outdoor activities and basic hygiene and general education. We then help them identify their true potential. We have found children with business skills, debaters, interested in further education and some who are natural sportsmen. We support them to fulfil their potential either directly or facilitate their efforts with the help of other local organisations and private sponsors impressed with the skills of our children. ## **Our Aims** 1. Give our children their childhood back and bring smiles on their faces and spark in their eyes. 2. Make our children dream again and then ensure they achieve their dreams. 3. Guide them onto main stream education We want to save children from despair and hopelessness. Our aim is to protect their childhood, provide learning opportunities, guide them to a better future and most of all inspire them to dream and to fulfil their ambitions. We believe our children will help build a stronger community and a peaceful country. Our ultimate aim is to develop leaders of the future who will help nation building. ## **Our Ethos** CPRT’s ethos is to treat all children as our own children and provide them with the same opportunities as we provide our own children. We seek to benefit the communities, the cities and the country itself by helping to inspire our children on the street to equip themselves with education or other skills that will benefit them, their families, their communities and their country. We teach our children respect, peace, humanism, confidence, hard work with a lot of fun and teamwork. We are committed to raise national and international awareness of the plight of our children on the streets and the scale of the challenge. We aim to make this a national movement. ## **Our strategy** ## **1. Giving our children their childhood back.** - a. In a safe environment we have made available every possible indoor game and board game for them to enjoy thoroughly. These also include toys, puzzles, cars, etc. - b. We involve them in fun activities, which incorporates leadership, team working, communication and bonding skills while having fun they have not been used to. - c. We ensure they have so much fun that they don’t want to go back to the streets and want to spend more and more time with us. - d. Sprinkled within these games and activities are literacy and numeracy, preparing them for mainstream schooling or vocational training depending on what our children want to achieve. ## **2. Make our children dream again** - a. We believe our children need to be exposed to the other side of life they have not tasted, visited or enjoyed before, so that they want to have all of those things in life and our role is to ensure we guide them to achieve their aims with honesty and hard work. - b. We take our children to restaurants, parks, theme parks, libraries, picnics, museums, sporting events, visits to private schools and archaeological sites to give them a taste of life unknown to them. - c. These visits broaden their horizons, raise curiosity, and make them want to enjoy these on a regular basis. - d. We then ask professionals from all walks of life to then speak to our children and explain how they got there and how it can be done. Children get to ask questions and understand what they would like to do. - e. Our children then start dreaming again. - f. When asked after a few months our children want to become soldiers, doctors, engineers, cricketers, pilots and so on. - g. They and their parents then ask us what can be done and we then make arrangements by finding sponsors to get them on the right track. This could be mainstream schooling or vocational training depending on the desire and the potential of the child. ## **Our Approach** We are not a school, as we believe there a lot of schools across Pakistan. We believe children on the streets need to be inspired to get back into main stream schooling and there are more than 20 million children outside schools (UNICEF report 2015). We can have 1000’s of schools and the best curriculum and fantastic teachers as well as 4% of the national budget allocated to education, but if we don’t have our children wanting to be in a school or attending a school none of this would be of much use for our children on the streets in Pakistan. We are working to try and get every child on the street back into school. In our current environment where there are no inspirations, dreams, future prospects and no communication with parents of our children living on and off the streets we cannot force them to go to school. We cannot use truancy laws for parents of 20 million children as it cannot be implemented. We have shown that the only way forward is to inspire our children and their parents by showing them how much fun learning can be and what kind of life is very achievable. We survey different areas in the target city and identify children working on garbage dumps or living in destitute conditions working on streets or shops of all kinds. These children are exposed to abuse and a life of crime and violence. We then approach their parents and explain the project and the aims with the prospects of education and a career. We inform them of the successes we have achieved in a short time. Once they understand the program and our strategy we seek their consent to send their children to our centres to follow our program. We involve the children in the discussion and seek their approval as well. Once the children agree and start coming to the centre we provide preliminary medical examination, provide hygiene kits on a regular basis, provide uniforms, teach them cleanliness, and provide them books and a satchel to carry their books. We let them have fun and soon they want to learn. In all centres our children and their parents then ask for some formal lessons, which are then started. This is part of the inspirational process where we want them to want to learn rather than force it upon them. We also provide them with daily healthy snacks, which is another major attraction for our children as hey don’t have even this basic luxury before coming to the centres. ## **Our partners** Al-Khidmat ( al-khidmatfoundation.org) , a registered charity in Pakistan, have been with us from the start and are an international humanitarian organisation with so much work for the nation that it is difficult to summarise. They provide us with paid support and have the man power and structure to survey neighbourhoods and report back where a centre is needed. They then ensure parents are approached and understand our aims and strategy. They consent both the parents and their children and ensure they get the children to the centres. They then help recruit teachers who understand our curriculum and organise trips. Our sponsors are doctors and other professional from across the world with the majority in the UK. Almost all of them provide funds through direct debit to allow us accurate calculations of when we can start another centre and ensure we can sustain the centres we have already started. In addition, we have donors in Pakistan who provide us with free of charge buildings in some cities, uniforms, bags and other equipment free of charge, thus, reducing our monthly costs for the programme. We have started to collaborate with other organisations and plan to develop a strong network to share experiences and good practices, remove duplications, learn from each other, use each other’s expertise when appropriate, and help develop collaborative programs to move our children in a spiral curriculum format from out of school to in-school to a successful career. ## **REVIEW OF ACTIVITIES AND ACHIEVEMENTS in 2024** We now have 20 CPRT centres in Pakistan and successfully taken more than 2500 children off the streets since we started in 2012 and they are enrolled in our programme attending the centres 6 days a week for 3 hours a day to enjoy life. In 2024, 491 of our children were enrolled in schools which was otherwise not a choice they would have had and since have done very well. 349 of these children were enrolled in government schools while 142 got sponsorships and places in private schools. 18 of our children showed extraordinary potential and intelligence and were selected to attend our stateof-the-art boarding school academy run by our partners Al-Khidmat foundation after going through merit tests. Our children have attended leadership programs over the year with outdoor activities including picnics, attending zoos, museums, libraries, schools and enjoying festivities. They have organized international days such as teacher day, national days such as independence days as well as cultural and religious days including celebrating eid together receiving eid gifts and prizeson most of these events. Our children compete on sports days learning personal achievements as well as working as teams improving skills and communication. ## **Academic** Since we have started now more than 1200 of the 2500 children who started in the CPRT programme have been enrolled into schools. Most of our children in schools continue to achieve the top 10 positions in the class in their respective schools. Another 200 and more children are ready to be enrolled into the next academic school year but funding to pay for the fee and school expenses is our limitation as paying for full schooling was not part of the original program. We are proud to report that 18 of our shining stars were selected through merit for fully sponsored to the Aghosh academy of excellence in Murree, Pakistan, which is a huge achievement for any child let alone our children who a few years ago were spending their entire lives on the streets collecting garbage for a living and to support their families. This shows that we have hidden gems on the streets who when given the opportunity compete at the national level on merit and have secured full scholarship place in such an academic institution. Our children from the 2012-2015 entries are now professionals and working as software engineers to starting an downing their own businesses while others have found jobs in other countries, which would have been almost impossible if they were left on the street to fend for themselves to no exposure to schooling or education. We hope and believe now these children will rise as the future leaders of the country and will serve the community with honesty and character. ## **Sports** All centres had sports days and sports competitions where prizes were distributed to the top sports persons both boys and girls. ## **Drama** Our children and staff continue to organize small plays and children display their performance skills during these skits. ## **Speeches and Poems** One of the most successful outcomes of our program so far has been to recognize young orators from our children. Some of them are only 10 years old and could hardly speak the national language Urdu yet they not only have learnt English as their 3[rd] language but are able to stand in front of an audience and deliver passionate speeches in English and Urdu with amazing confidence. Some of these children have shown their passion for poems and singing in front of audiences. All these activities have been increasing their confidence and their ability to stand up and realise their potential with the knowledge that they can achieve their dreams and ambitions with hard work. Similar to other events, speeches were organized by centres with utmost care and social distancing on national day celebrations with some very heart felt performances from our very young and new found orators. Some of the children recited poems and national anthems with passion and enthusiasm, which made everyone proud of the program. ## **Bursaries and School Fees** Although CPRT’s main objective is to inspire our children on the streets to achieve their ambitions by getting themselves equipped with main stream or vocational education, we have been paying school fees for all our children who have shown the interest and made an effort of passing the entrance tests for public or private schools depending on their potential. We had made a commitment to each child and their parents that once we make them dream we will not abandon them and we are fulfilling our promise to our children although this is not one of our direct objectives. However, this is what we have set out to do and we are successful in getting them to educating themselves and they are doing it without being forced into education. We have been finding more sponsors who are happy to pay for the school fees through our charity. Our partners and sponsors bear the full fees for higher education and university once any one of our child makes it to that level of education. This is part of our networking with other charities as we believe this collaboration is needed among charities to prevent duplication of resources and to benefit from each other to help our children. ## **Teachers and Parents workshops** We have successfully been running teacher and parent workshops where we train our 46 teachers and staff various skills and educate parents on how to help their children progress further when they go back to their own environment. The teachers training day and workshops includes teaching skills lectures from experienced teachers, whereas the workshops help them share their experiences and learn from other centres as well as from skilled teachers on how to use new teaching techniques with children who have never had even the basic education. Our teachers learn the skills of handling a class of children of varying ages and learning needs. The parent’s workshops bring them in contact with the teachers in a parent-teacher like environment where teachers learn about the home environment and the needs of the children while the parents understand how their children are progressing in classrooms. These sessions have been welcomed by teachers and parents alike and are a regular part of our program. ## **Environmental Initiatives** One of the most amazing, among many, achievements of our program is the fact that our children, who are under privileged themselves continue to take part in activities to highlight environmental issues which they have been doing every year taking on new issues every year. ## **Our future plans** 1. We still aim to open more centres around the country. 2. Develop a network of all child welfare organisations and unite on one platform to have one united voice that will be heard and taken seriously in the power of corridors. This network will stand for the rights of our children and ensure they cannot be neglected. We are looking for your support and standing to help bring these organisations together and provide the platform for all of us to work together as a team. 3. Change the mind set of our people and as a first step make everyone address our children as Our Children and nothing else. 4. Get more of children through the leadership academy of excellence after the success of 4 of our students in getting admission through a selection process based on merit. 5. We are preparing our children for vocational schools and academies and apprenticeship places for children who have an aptitude for such skills and want to make a career in these fields. 6. We have now shared our model with a group of donors as planned last year and they have started a centre using our program and model which is also a successful venture. ## **Our Finances** Our principal source of income is the direct debit that our individual donors have setup. This allows us to ensure the sustainability of running each new centre that we start. Once new accounts are setup and the threshold for the running costs of a new centre has been achieved then we start the next centre as per our plans. This system has worked well for future planning and ensuring all existing centres are fully funded. The total income for 01/01/2024-31/12/24 was £59118 and the total expense was £47342 at the end of the calendar year the balance of the account and available funds was £194397.00. The charity is registered with HMRC for gift aid and the income includes gift aid payments from HMRC. 90% of all income is spent on our children’s activities, snacks, books, bags, clothes, uniforms, trips and includes the salary of the teachers as well as the expense of hiring buildings/rooms where none sponsored and bills. We pay 10% to our partners, Al-Khidmat, for ensuring all our surveys of new identified areas, plans, strategies and activities are implemented. The trustees regularly review the finances and get 3-monthly detailed cash flow reports from Al-khidmat and Islamic Society of Statistical Sciences confirming the expenses on the children. We have daily attendance of all our children attending all centres across Pakistan allowing us to review the daily expenses on snacks and other activities based on the number of children attending our centres on those days. We only transfer funds to our account in Pakistan and then to Al-Khidmat after we have received the expense sheet and a report (word document and photographic evidence) of all the activities for that period. Al-Khidmat use their own funds to continue and provide the services during this period. Our balance in the bank represents the funds we hold for the next 2 quarters as well as new funds generated in preparation for the start of a new centre. ## **Structure, governance and management** The 5 trustees formally meet 4 times a year and informally as frequently as needed to discuss new issues requiring quick response. In addition, trustees are in touch on a weekly basis via email and phone to keep updated with the weekly and monthly progress of the project. New strategies and policies are discussed and agreed via all the above modes to ensure the project does not suffer from lethargy. The chairman is almost engaged on a daily basis with all partners, sponsors, developing reports and updates for the sponsors and teams. All trustees give their time freely and as a policy no remuneration or expenses are claimed or paid to them. Everyone interested in helping the cause provides their time freely and voluntarily at different times through the year. The trustees develop new strategies, policies, activities and teaching programs including: - Identifying cities where new centres should be started. - Instructing our partners in Pakistan to provide survey reports in the identified city/cities. - Discuss and agree the areas in the city to start a centre following the survey report. - Deciding the size of the centre in each area. - Developing reporting templates for the teams in Pakistan. - Developing the management structure for each centre. - Planning and designing communication, leadership and sports activities to enhance the skills of our children and ensuring our programs are properly implemented and reported in terms of outcomes. - Plan schools for children who are ready to go to school and have shown the desire and willingness to pursue education. - Develop new teaching techniques and strategies to introduce IT for children. - Meetings and discussions with colleges and universities to get collaboration from their students to visit our centres and inspire them to go to main stream education. - The trustees are overall in control and responsible for the direction, strategies, policies, partnerships, negotiations, fund raising, fund distribution, supervising, educational content and planned activities structure and all aspects of the project and program. Our partners are responsible for the implementation of our vision, strategies, policies, teaching and other programs in all our centres as per the trustee’s instructions. In addition, they are responsible to report to the chairman all progress and outcomes set by the trustees on a regular basis as agreed in our memorandum of understanding signed between the partners. The partners have provided a national co-ordinator, responsible for ensuring the trustees communications including the vision and plans are disseminated to all teams in all centres across Pakistan. The CPRT website and reporting on the website are all done by the trustees free of charge in their own time. The website was designed, developed, uploaded and now maintained by the chairman from his own pocket and in his own time saving the charity a huge amount of developmental costs. ## **Risk Management** The trustees are responsible for overseeing the risks faced by the CPRT program and centres. The risks are identified, discussed and strategies agreed to remove the risks or minimize as much as possible to ensure safety for all aspects of the program. Once identified and discussed the responsibility is delegated for that risk. The main risks: 1. Safety of the children in the centres. Our teams are aware of the local and political situation in the areas the centres are located. They are in touch with local businessmen and people in-charge. Centres are closed if any threat is identified. Parents are fully informed of the situation and are involved in the safety procedures in the parents work shops. 2. Safety of the children while on outdoor trips. Extra staff accompany the children to ensure full supervision. The carrier driver is fully instructed in safety of driving the coach. The children are fully briefed of the place being visited and the required discipline during the visit. Consent forms are signed by the parents prior to going on the visit. 3. Reputation and credibility of CPRT as a project and charity. The trustees have ensured transparency and full text and photographic reporting of the daily activities and progress of the children in the centres. This is to make sure we remain a credible charity and people can trust that their donations are being spent on the children as per our charity aims and objectives. 4. Funds donated by our sponsors have to be spent responsibly and is one of the important factors for maintaining our credibility as a charity. The funds are carefully handled by the trustees using only reputable banks. The reporting system for the expenses is detailed and open with confirmation from both our partners ensuring all the donations are being spent on the welfare and development of our children on the streets. 5. Sustainability of the centres. We regularly and meticulously calculate the income and new donations to ensure a new centre is only started when adequate new funds are available. This way we can ensure sustainability of the established centre. New donors are joining us on a regular basis. 6. Curriculum and activities are at the heart of the development of our children. They are being designed and modified by both the trustee and the local teams depending on the needs of the children in that particular area as different children in different cities have different learning and training needs. The teachers are trained regularly and parents are kept fully informed and also trained via workshops. The trustees continue to review and consider the risks for the project and adequately mitigate against such risks. ## **Trustees** 1. Prof Aftab Ahmad (Chairman since 21[st] January 2015) 2. Mr Altaf Khattak (Founder and trustee 21[st] January 2015) 3. Dr Suhail Ahmed (Trustee since 21[st] January 2015) 4. Dr Mahin Ahmad (Trustee since 21[st] January 2015) 5. Mr Shuja Ahmad (Trustee since 21[st] January 2015) **Our Email:** cprt@childprotectionandrehabilitationtrust.org.uk **Our Website:** www.cprt.org.uk ## **Our Banks** **UK Bank Details Bank Name:** Barclays Bank, UK **Bank Address:** Barclays Bank Plc, Leicester, LE87 2BB **Account Name:** Child Protection and Rehabilitation Trust (CPRT) **Sort Code:** 20-29-50 **A/C No:** 00363723 **IBAN:** GB25BARC20295000363723 **SWIFTBIC:** BARCGB22 **Pakistan Bank Details Bank Name:** Bank AL Habib Limited **Bank Address:** New Garden Town Branch, Lahore (Pakistan) **Account Name:** Child Care and Rehabilitation Society **A/C No:** 0007-0081-061518-01-5 **IBAN:** PK11BAHL0007008106151801 SWIFT code: BAHLPKKA Branch Code: 0007 |Charity Name Child Protection and|Charity Name Child Protection and|Charity No|1160070||| |---|---|---|---|---|---| |Rehabilitation Trust||Company No|||| |Annual accounts for the period|||||| |Period start date|**1/1/2024**|**To**|Period end
date|12/31/2024|| ## **Section A Statement of financial activities (including summary income and expenditure account)** ||Charity Name Child Protection and
Rehabilitation Trust|Charity Name Child Protection and
Rehabilitation Trust|Charity No|1160070|1160070|| |---|---|---|---|---|---|---| ||||Company No|||| ||Annual accounts for the period|||||| ||Period start date|**1/1/2024**|**To**|Period end
date|12/31/2024|| ||**tement of financial activities (including summary**
**penditure account)**|||||| |**Recommended categori**|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**es by activity**
**rom:**
e|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|||**Total funds**
**£**
F04|**Prior year**
**funds**
**£**
F05| |||||||| |**Income (Note 3)**||||||| |**Income and endowments f**||||||| |Donations and legacies||59,118|-|-|59,118|-| |Charitable activities||-|-|-|-|-| |Other trading activities||-|-|-|-|-| |Investments||-|-|-|-|-| |Separate material item of incom||-|-|-|-|-| |Other||-|-|-|-|-| |||59,118|-|-|59,118|-| |||||||| |||-|-|-|-|-| |||47,342|-|-|47,342|-| |||||||| |||-|-|-|-|-| |||47,342|-|-|47,342|-| |||||||| |||11,776|-|-|11,776|-| |||-|-|-|-|-| |||11,776|-|-|11,776|-| |||-|-|-|-|-| |||11,776|-|-|11,776|-| |||-|-|-|-|| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||11,776|-|-|11,776|-| |||||||| |||-|-|-|-|-| |||11,776|-|-|11,776|-| |Charity Name Child Protection and
Rehabilitation Trust|Charity Name Child Protection and
Rehabilitation Trust|Charity Name Child Protection and
Rehabilitation Trust|Charity No
Company No
1160070|Charity No
Company No
1160070|Charity No
Company No
1160070| |---|---|---|---|---|---| ||||||| |**Section B**
**Balance sheet**|||||| |Guidance Note
**Fixed assets**
**Intangible assets**
**(Note 15)**
B01
**Tangible assets**
**(Note 14)**
B02
**Heritage assets**
**(Note 16)**
B03
**Investments**
**(Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks**
**(Note 18)**
B06
**Debtors**
**(Note 19)**
B07
**Investments**
**(Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due**
**within one year**
**(Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year**
**(Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02||**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04||**Total last**
**year**
**£**
F05| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||||||| ||-|-|**-**|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||||||| ||-
-
194,397|||-|-| |||-||-|-| ||||-|194,397|-| |||||-|| ||||||| ||194,397|-|-|194,397|-| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy| |---|---|---| ||Aftab Ahmad|9/24/2025| |||| |||| |Signature of director authenticating accounts being sent to
Companies House||Date
dd/mm/yyyy| |||9/24/2025| ||Aftab Ahmad|**Print name**| |**Section C**
**Note**|**Section C**
**Note**|**Section C**
**Note**|**s to the acco**|**unts**| |---|---|---|---|---| |||||| |Note 1
**Basis of preparation**||||| |||||| |**_This section should be completed by all c_**|||**_harities_**_._|| |**1.1 Basis of accounting**||||| |These accounts
transaction valu|have been prepared under t
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applicable in the U|Recommended
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K and Republi|Practice: Accounting and Reporting by Charities
dance with the Financial Reporting Standard
c of Ireland (FRS 102) issued on 16 July 2014| |||the Financial Repo
Ireland (FRS 102)|rting Standard|applicable in the United Kingdom and Republic of| |• and with the C|harities Act 2011.|||| |||||| |The charity cons
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**_charity's ability_**
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**_ncern, please_**|**_onditions that cast significant doubt on the_**
**_provide the following details or state "Not_**| |An explanation
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t regarded as a going|||| |**1.3 Change o**|**f accounting policy**|||| |The accounts pr
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**_se_**|| |||||| |**1.4 Changes t**|**o accounting estimates**|||| |No changes to a|ccounting|estimates have oc|curred in the re|porting period (3.46 FRS102 SORP).| |Yes*
No*||* -Tick as appropriat|e|| |||||| |||||| |**_Please disclos_**|**_e:_**|||| |**_(i) the nature o_**|**_f any cha_**|**_nges;_**||| |**_(ii) the effect o_**
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**_periods._**|**_he effect of the ch_**|**_ange in one_**|| |||||| |**1.5 Material pri**|**or year e**|**rrors**||| |No material prio|ryear err|or have been identif|ied in the repo|rting period (3.47 FRS102 SORP).| |Yes*
No*||* -Tick as appropriat|e|| |||||| |||||| |**_Please disclos_**|**_e:_**|||| |**_(i) the nature o_**|**_f the prio_**|**_r period error;_**||| |**_(ii) for each pri_**
**_the amount of_**
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**_or period_**|**_orrection at the be_**
**_presented in the_**|**_ginning of_**
**_accounts._**|| **Section C** **(cont)** **Notes to the accounts** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £** **Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** |**Section C**
**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---| |**Note 2**
**Accounting policies**|Yes*
No*
N/a*||| |**2.2 INCOME**|||| |**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
 it is more likely than not that the trustees will receive the resources;
 the monetary value can be measured with sufficient reliability.|||| ||||| ||||| |**Offsetting**
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.|Yes*
No*
N/a*||| ||||| ||||| |**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
No*
N/a*||| ||||| ||||| |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).|Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| |**Legacies**
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.|||| ||||| ||||| |**Government grants**
The charity has received government grants in the reporting period|Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| |**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.|||| ||||| ||Yes*
No*
N/a*||| |**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.|||| ||||| ||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 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.|Yes*
No*
N/a*||| ||||| ||||| |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'.|Yes*
No*
N/a*||| ||||| |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.|Yes*
No*
N/a*||| ||||| |Gifts in kind for use by the charity are included in the SoFA as income from
donations when receivable.|Yes*
No*
N/a*||| ||||| |**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.|Yes*
No*
N/a*||| ||||| |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.|Yes*
No*
N/a*||| ||||| |**Support costs**
The charity has incurred expenditure on support costs.|Yes*
No*
N/a*||| ||||| |**Volunteer help**
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||||| |**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.|Yes*
No*
N/a*||| ||||| |**Income from**
**membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.|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.|Yes*
No*
N/a*||| ||||| |**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|Yes*
No*
N/a*||| ||||| |**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end
of the year.|Yes*
No*
N/a*||| ||||| |**2.3 EXPENDITURE AND LIABILITIES**|Yes*
No*
N/a*||| |**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.|Yes*
No*
N/a*||| ||||| |**Grants with performance**
**conditions**
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.
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.|Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| |**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.|Yes*
No*
N/a*||| ||||| |**Redundancy cost**
The charity made no redundancy payments during the reporting period.|Yes*
No*
N/a*||| ||||| |**Deferred income**
No material item of deferred income has been included in the accounts.|Yes*
No*
N/a*||| ||||| |**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts|Yes*
No*
N/a*||| ||||| |**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|Yes*
No*
N/a*||| ||||| |**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.|Yes*
No*
N/a*||| ||||| |**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.|||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| |**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 15.|||| ||||| ||||| |They are valued at cost.|Yes*
No*
N/a*||| ||||| ||||| |The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and|Yes*
No*
N/a*||| |**Heritage assets**
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 16.|||| |---|---|---|---| ||||| ||||| |They are valued at cost.|Yes*
No*
N/a*||| ||||| ||||| |**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.|Yes*
No*
N/a*||| ||||| |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|Yes*
No*
N/a*||| ||||| |**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost
or net realisable value.|Yes*
No*
N/a*||| ||||| |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.|Yes*
No*
N/a*||| ||||| |Work in progress is valued at cost less any foreseeable loss that is likely to occur on
the contract.|Yes*
No*
N/a*||| ||||| |**Debtors**
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.|Yes*
No*
N/a*||| ||||| |**Current asset**
**investments**
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 of loss than one year held for
investment purposes rather than to meet short-term cash commitments as they fall|Yes*
No*
N/a*||| ||||| |They are valued at fair value except where they qualify as basic financial
instruments.|Yes*
No*
N/a*||| ||||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** |**Section C**|**Notes to the accounts**|**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---|---|---|---| |||||||| |**Note 3**|**Income**|||||| ||**Unrestricte**
**d funds**
**Analysis of income**|||||| |**Donations**
**and**
**legacies:**|Donations and gifts|59,118|-|-|59,118|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by
government/other charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods, facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|59,118|-|-|59,118|-| |||||||| |**Charitable**
**activities:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Other**
**trading**
**activities:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Income from**
**investments:**|Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Separate**
**material item**
**of income**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Other:**|Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**TOTAL INCO**|**ME**|59,118|-|-|59,118|-| |**Other informat**|**ion:**|||||| |**All income in t**
**(please provid**|**he prior year was unrestricted except for:**
**e description and amounts)**|||||| |||||||| |**Where any end**
**reporting perio**|**owment fund is converted into income in the**
**d, please give the reason for the conversion.**|||||| |||||||| |**Within the inco**
**material: (plea**
**year amounts)**|**me items above the following items are**
**se disclose the nature, amount and any prior**|||||| |||||||| |**Where sums o**
**been included**
**sums have bee**
**which the acco**|**riginally denominated in foreign currency have**
**in income, explain the basis on which those**
**n translated into sterling (or the currency in**
**unts are drawn up).**|||||| ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** ||**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**| |---|---|---|---| |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in_**
**_income._**||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||||| _**Please give details of other forms of government assistance from which the charity has directly benefited.**_ **Section C** **Notes to the accounts** ## **(cont)** |**Section C**
**Notes to the accounts**|**Section C**
**Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---| |**Note 5**
**Donated goods, facilities and services**|||| |||**This year**
**Last year**
**£**
**£**|| |**Seconded staff**||-|-| |**Use of property**||-|-| |**Other**||-|-| |||-|-| ||||| |**Please provide details of the**
**accounting policy for the**
**recognition and valuation of**
**donated goods, facilities and**
**services.**|||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to**
**resources from donated goods and**
**services not recognised in income.**|||| ||||| **Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.** |**Section C**|**Notes to the acc**|**Notes to the acc**|**ounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---|---|---|---|---| ||||||||| |**Note 6**|**Expenditure**||||||| ||**Analysis of expenditure**||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**
**Endowmen**
**t funds**
**Total funds**
**Prior year**
**£**
**£**|||| |**Expenditure on**
**raising funds:**|Incurred seeking donations||-|-|-|-|-| ||Incurred seeking legacies||-|-|-|-|-| ||Incurred seeking grants||||||| ||Operating membership schemes and
social lotteries||||||| ||Staging fundraising events||||||| ||Fundraising agents||||||| ||Operating charity shops||||||| ||Operating a trading company
undertaking non-charitable trading
activity||||||| ||Advertising, marketing, direct mail and
publicity||-|-|-|-|-| ||Start up costs incurred in generating
new source of future income||-|-|-|-|-| ||Database development costs||-|-|-|-|-| ||Other trading activities||||||| ||Investment management costs:||-|-|-|-|| ||Portfolio management costs||-|-|-|-|-| ||Cost of obtaining investment advice||-|-|-|-|-| ||Investment administration costs||-|-|-|-|-| ||Intellectual property licencing costs||-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges||-|-|-|-|-| ||||-|-|-|-|-| ||**Total expenditure on raising funds**||-|-|-|-|-| ||||||||| |**Expenditure on**
**charitable**
**activities**|||47,342|-|-|47,342|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total expenditure on charitable**
**activities**||47,342|-|-|47,342|-| ||||||||| |**Separate**
**material item of**
**expense**|||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total**||-|-|-|-|-| ||||||||| |**Other**|||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total other expenditure**||-|-|-|-|-| ||||||||| |**TOTAL EXPENDI**|**TURE**||47,342|-|-|47,342|-| ||||||||| |**Other informatio**|**n:**||||||| |**Analysis of expe**|**nditure on charitable ac**|**tivities**|||||| |**Activity or**
**programme**|**Activities und**|**ertaken directly**||**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**| |||**£**||**£**|**£**|**£**|**£**| |Activity 1|||||||| |Activity 2|||||||| |Other|||||||| |**Total**|||||||| ||||||||| |**Prior year expenditure on charitable**
**activities can be analysed as follows:**|||||||| ||||||||| |**Within the expenditure items above the**
**following items are material: (please**
**disclose the nature, amount and any prior**
**year amounts)**|||||||| ||||||||| |**Where sums originally denominated in**
**foreign currency have been included in**
**expenditure, explain the basis on which**
**those sums have been translated into**
**sterling (or the currency in which the**
**accounts are drawn up).**|||||||| ## **Section C** ## **Notes to the accounts** ## **(cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ ||**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |**Total extraordinary it**|**ems**|-|-| ## **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.**_ |||||||**Balance held at period**|**Balance held at period**| |---|---|---|---|---|---|---|---| |||**Amount received**||**Amount paid out**||**end**|| |**Description/name of party**|**Related**||||||| ||**party (Yes**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**| ||**or No)**|**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| ||**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 disclose details of any balances outstanding between any participating members.**_ |**Description/name**|**of**|**party**||**Balance held at period**
**end**|**Balance held at period**
**end**| |---|---|---|---|---|---| |||||**This year**|**Last year**| |||||**£**|**£**| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| ||||**Total**|-|-| ## **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.**_ |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**| |---|---|---|---|---|---|---| |||||||**(Describe**
**method)**| |Governance|-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| ||-|-||-|-|| |Other|-|-||-|-|| |**Total**|-|-||-|-|| |||||||| |**_Please provide details of the accounting policy_**
**_adopted for the apportionment of costs between_**
**_activities and any estimation techniques used to_**
**_calculate their apportionment._**||||||| |**Section C**|**Notes to the accounts**| |---|---| |**Note 10**|**Details of certain types of expenditure**| |**Note 10.1 Fees for examination of the accounts**|| _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Note 10**
**Details of certain types of expenditure**
**Note 10.1 Fees for examination of the accounts**
**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If_**
**_nothing was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| ||**This year**
**£**|**Last year**
**£**| |**Independent examiner’s fees**||| |**Assurance services other than independent examination**||| |**Tax advisory fees**||| |**Other fees (for example: financial advice, consultancy, accountancy services)**
**paid to the independent examiner**||| |**Section C**|**Notes to the accounts**|**(cont)**| |---|---|---| |**Note 11**|**Paid employees**|| |**_Please complete this note if the charity has any employees (transactions with Trustees dealt with in_**||| |**_Note 28)_**||| |**Section C**
**Notes to the accounts**
**(cont)**|**Section C**
**Notes to the accounts**
**(cont)**|**Section C**
**Notes to the accounts**
**(cont)**|**Section C**
**Notes to the accounts**
**(cont)**|**Section C**
**Notes to the accounts**
**(cont)**| |---|---|---|---|---| |**Note 11**
**Paid employees**
**_Please complete this note if the charity has any employees (transactions with Trustees dealt with in_**
**_Note 28)_**||||| |**11.1 Staff Costs**||||| |||**This year**
**£**|**Last year**
**£**|| |**Salaries and wages**||-|-|| |**Social security costs**||-|-|| |**Pension costs (defined contribution pension plan)**||||| |**Other employee benefits**||-|-|| |**Total staff costs**||-
|-|| |||||| |**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 (excluding employer_**
**_pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such_**
**_transactions, please 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**|**Nu**|**mber of employees**||| |**£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.**||||| |||||| |**11.2 Average head count in the year**||**This year**
**Number**|**Last year**
**Number**|| |**The parts of the charity in which the**
**employees work**|**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**||||| |**Please state the legal authority or**
**reason for making the payment**||||| |**Please state the amount of the**
**payment (or value of any waiver of a**
**right to an asset)**||||| |||||| |**11.4 Redundancy payments**||||| |**_Please complete if any redundancy or_**|**_termination payment is made in the period._**|||| |||||| |**Total amount of payment**||||| |||||| |**The nature of the payment (cash,**
**asset etc.)**||||| |||||| |**The extent of redundancy funding at**
**the balance sheet date**||||| |||||| |**Please state the accounting policy for**
**any redundancy or termination**
**payments**||||| |**Section C**
**Notes to the accounts**
**(cont)**|**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.**
**_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**
**_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**
**Explain how any liability arising from**
**an agreement with a multi-employer**
**plan to fund a deficit has been**
**determined.**|| ||| |**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.**|| ||| |**_12.2 Please complete this section whe_**
**_is unable to ascertain its share of the u_**|**_re the charity participates in a defined benefit pension plan but_**
**_nderlying 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**|| ||| |**_12.3 Please complete this section whe_**
**_pension plan that is accounted for as_**|**_re the charity participates in a multi-employer defined benefit_**
**_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**|| |**Explain how any liability arising from**
**an agreement with a multi-employer**
**plan to fund a deficit has been**
**determined.**|| **Notes to the accounts** ## **Section C** **(cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|| |---|---|---|---|---|---| |Activity or project 1|||**£**|**£**|| |Activity or project 2|||-|-|| |Activity or project 3|||-|-|| |Activity or project 4|||-|-|| |**_Total_**|**-**|**-**|**-**|**-**|| ||||||| ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**||| |---|---|---| |**_My charity has made grants to particular institutions that are material_**|**_Yes_**|**_Please provide_**
**_details of_**| |**_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._**|**_No_**|**_charity's URL._**
**_Provide details_**
**_below_**| |**13.2 Grants made to institutions**|**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._**||**_Yes_**|**_Please provide_**
**_details of_**
**_charity's URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_Total grants to institutions in reporting period_**|||**-**| |**_Other unanalysed grants_**|||-| |**_TOTAL GRANTS PAID_**|||-| |**Section C**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**|**Notes to the accounts**
**(cont)**| |---|---|---|---|---|---|---| ||||
**_tangible fixed assets_**|||| |**Note 14**|**Tangible fixed assets**|||||| |**_Please complete thi_**|**_s note if the charity has any_**|||||| |**14.1 Cost or valuati**|**on**|||||| |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**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |**14.2 Depreciation an**|**d impairments**|||||| |****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight
Line ("SL")
or
Reducing
Balance
| |||||||| |||||||| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||| |**14.3 Net book value**||||||| |Net book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-|-|| ||-|-|-|-|-|| |||||||| |**14.4 Impairment**||||||| |**_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 adopte_**||||||| |**_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_**||||||| |**_t_**
**_d_**
**_(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_ |**Section C**|**Notes to t**|**Notes to t**|**he accounts**
**_intangible assets_**|**he accounts**
**_intangible assets_**|**he accounts**
**_intangible assets_**| |---|---|---|---|---|---| ||||||| |**Note 15**|**Intangible assets**||||| |**_Please complete thi_**|**_s note if the c_**|**_harity has any_**|||| |**15.1 Cost or valuati**|**on**||||| |At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Project**
**development**
**costs**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| |**15.2 Amortisation a**|**nd impairmen**|**ts**|||| |****Method of**
**amortisation**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year|

SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| ||||||| ||||||| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||||||| |**15.3 Net book value**|||||| |Nat book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-|| ||-|-|-|-|| ||||||| |**15.4 Accounting po**|**licy**||||| |**_Please disclose the_**|**_accounting p_**|**_olicy for intan_**|||| |**_Reasons for choosi_**
**_amortisation rates_**|**_ng_**||||| |**_Policies for the reco_**
**_any capital develop_**|**_gnition of_**
**_ment_**||||| |**15.5 Impairment**|||||| |**_Please provide a de_**
**_circumstances that_**
**_reversal of an impai_**|**_scription of th_**
**_led to the reco_**
**_rment loss._**|**_e events and_**
**_gnition or_**|||| |**15.6 Revaluation**|||**_d, please provide:_**||| |**_If an accounting pol_**|**_icy of revalua_**|**_tion is adopte_**|||| |**_the effective date o_**|**_f the revaluati_**|**_on_**|||| |**_the name of indepe_**|**_ndent valuer, i_**|**_f applicable_**|||| |**_the methods applie_**|**_d_**||||| |**_the carrying amoun_**
**_recognised had the_**
**_the cost model._**|**_t that would h_**
**_assets been c_**|**_ave been_**
**_arried under_**|||| ||||||| |**15.7 Other disclosu**|**res**||||| |**_(i) If your intangible_**
**_way of grant, provid_**
**_recognition and car_**|**_asset was ac_**
**_e value on ini_**
**_rying amount_**|**_quired by_**
**_tial_**
**_of the asset._**|||| |**_(ii) Details of the ca_**
**_intangible assets to_**
**_restricted title or th_**
**_for liabilities._**|**_rrying amoun_**
**_which the cha_**
**_at are pledged_**|**_ts of any_**
**_rity has_**
**_as security_**|||| |**_(iii) Please provide_**
**_commitments for th_**
**_assets._**|**_the amount of_**
**_e acquisition_**|**_contractual_**
**_of intangible_**|||| |**_(iv) State the amou_**
**_development expen_**
**_expenditure in the y_**|**_nt of research_**
**_diture recogni_**
**_ear._**|**_and_**
**_sed as_**|||| |**_(v) Please detail the_**
**_which a charge for_**
**_assets is included._**|**_headings in t_**
**_amortisation o_**|**_he SOFA in_**
**_f intangible_**|||| |**_(vi) For any materia_**
**_provide a descriptio_**
**_any remaining amor_**|**_l intangible as_**
**_n, its carrying_**
**_tisation perio_**|**_sets, please_**
**_amount and_**
**_d._**|||| _* 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_ |**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|||**(cont)**|**(cont)**||| |---|---|---|---|---|---|---|---|---|---| |**Note 16**|**Heritage assets**||||||||| |**_Please complete this note if the charity has heritage assets_**|||||||||| |**16.1 General disclosures for all charities holding heritage assets**|||||||||| |**(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**|||||||||| |||**Heritage asset**|**Heritage asset**||**Heritage asset**|**Heritage asset**|**Total**||| |||**1**|**2**||**3**|**4**|||| |||**£**|**£**||**£**|**£**||**£**|| |At beginning of the year||-|-||-|-||-|| |Additions||-|-||-|-||-|| |Disposals||-|-||-|-||-|| |Revaluations||-|-||-|-||-|| |Transfers *||-|-||-|-||-|| |At end of the year||-|-||-|-||-|| |**16.3 Depreciation and impairments**|||||||||| ||****Basis**|SL or RB|SL or RB||SL or RB|SL or RB|SL|or RB|Straight Line| ||||||||||("SL") or| ||||||||||Reducing| ||||||||||Balance| ||**** Rate**||||||||| ||||||||||| |At beginning of the year||-|-||-|-||-|| |Disposals||-|-||-|-||-|| |Depreciation||-|-||-|-||-|| |Impairment||-|-||-|-||-|| |Transfers*||-|-||-|-||-|| |At end of year||-|-||-|-||-|| |**16.4 Net book value**|||||||||| |Nat book value at the beginning of the||-|-||-|-||-|| |year|||||||||| |Net book value at the end of the year||-|-||-|-||-|| **16.5 Impairment** _**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**_ |**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**|**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**|**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**|**16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**|| |---|---|---|---|---| ||**At valuation**|**At cost Group**|**Total**|| ||**Group A**|**B**||| ||**£**|**£**|**£**|| |Carrying amount at the beginning of the period|-|-|-|| |Additions|-|-|-|| |Disposals|-|-|-|| |Depreciation/impairment|-|-|-|| |Revaluation|-|-|-|| |Carrying amount at the end of period|-|-|-|| |||||| ## **16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)** - **(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.** |**16.9 Five year summary of heritage assets transactions**|**16.9 Five year summary of heritage assets transactions**|**16.9 Five year summary of heritage assets transactions**|||||||| |---|---|---|---|---|---|---|---|---|---| ||**2015**|**2014**||**2013**||**2012**||**2011**|| ||**£**|**£**||**£**||**£**||**£**|| |**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**|**-**||**-**||**-**||**-**||**-**| |**16.9 Five year summary of heritage assets transactions**|**16.9 Five year summary of heritage assets transactions**|**16.9 Five year summary of heritage assets transactions**|||||||| |---|---|---|---|---|---|---|---|---|---| ||**2015**|**2014**||**2013**||**2012**||**2011**|| ||**£**|**£**||**£**||**£**||**£**|| |**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**|**-**||**-**||**-**||**-**||**-**| **Section C** **Notes to the accounts (cont)** ## **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)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year
|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investment**
**s**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***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 between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**|||||||| |---|---|---|---|---|---|---|---| ||**Fair value at year end**|||**Cost less**|**impairment**||| ||**£**||||**£**||| |**Cash or cash equivalents**|||-|||-|| |**Listed investments**|||-|||-|| |**Investment properties**|||-|||-|| |**Social investments**|||-|||-|| |**Other investments**|||-|||-|| |**Total**|||-|||-|| |**Grand total (Fair value at year end+Cost less impairment)**|||||||| ## **17.3 If your charity holds investment properties, please complete the following note:** **(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 with the balance sheet.** |**Analysis of current asset**
**investments**||**This year**|**Last year**| |---|---|---|---| |||**£**|**£**| |||-|-| |**Cash or cash equivalents**||-|-| |**Listed investments**||-|-| |**Investment properties**||-|-| |**Social investments**||-|-| |**Other investments**||-|-| |**Total**|||| ## **17.5 Guarantees** **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** **Please explain how the guarantee furthers the charity's aims** ## **17.6 Concessionary loans** ||**_Description_**|**_Description_**|**_Description_**|**_Description_**|**_Description_**||**This year**
**£**|**Last year**
**£**| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||| |||||||||| |||||||||| ||**_Total_**|||||||| |**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obscure significant information)._**||||||||| ||**_Description_**||||||**This year**
**£**|**Last year**
**£**| |||||||||| |||||||||| |||||||||| ||**_Total_**|||||||| **Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information**_ **).** |**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obscure significant_**
**_information_).**|||**_Descriptio_**|**_n_**||**y**
**£**|**y**
**£**| |---|---|---|---|---|---|---|---| ||**_Total_**||||||| ||||||||| |**Amount of concessionary loans received**||**_Description_**||||**This year**
**£**|**Last year**
**£**| |**_(Multiple loans received may be disclosed in_**|||||||| |**_aggregate provided that such aggregation does not_**|||||||| |**_obscure significant information)._**|||||||| ||**_Total_**||||||| **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 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. Where a charity or its subsidiary 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.** **Notes to the accounts** ## **Section C** ## **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.** |**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_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For**
**resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** ## **Section C** ## **Notes to the accounts** ## **(cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** ||**This year**
**£**|**Last year**
**£**| |---|---|---| |**Trade debtors**|-|-| |**Prepayments and accrued income**|-|-| |**Other debtors**|-|-| |**Total**|-|-| _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** ||**This year**
**£**|**Last year**
**£**| |---|---|---| |**Trade debtors**|-|-| |**Prepayments and accrued income**|-|-| |**Other debtors**|-|-| |**Total**|-|-| ## **Section C** ## **Notes to the accounts** ## **(cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for**
**contracts or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due**
**after more than one year**|**Amounts falling due**
**after more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ |**20.2 Deferred income**
**_Please complete this note if the charity has deferred income._**
**_Please explain the reasons why income is deferred._**|**20.2 Deferred income**
**_Please complete this note if the charity has deferred income._**
**_Please explain the reasons why income is deferred._**|**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_**|**This year**
**£**|**Last year**
**£**| |**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**|-|-| ## **Section C** ## **Notes to the accounts** ## **(cont)** ## **Note 21 Provisions for liabilities and charges** _**You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ **21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.** |
**- 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.**|
**- 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.**|
**- 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.**|
**- 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.**|
**- 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.**|| |---|---|---|---|---|---| |**21.2 Movements in recognised provisions and funding commitment during the period**|||||| ||||**This year**|**Last year**|| ||||**£**|**£**|| |**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**|||-||-| **21.3 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.** ## **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 conditions related to its pledge should be given here.** **Notes to the accounts** **Section C** ## **(cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.** **Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.** ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** **Description of item Estimate of financial effect** **23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** |**Section C**
**Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---| |||| |**Note 24**
**Cash at bank and in hand**||| ||**This year**
**£**|**Last year**
**£**| |**Short term cash investments (less than 3 months maturity date)**|-|-| |**Short term deposits**|-|-| |**Cash at bank and on hand**|-|-| |**Other**|-|-| |**Total**|-|-| ## **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, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note where 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** ## **Section C** ## **Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _**- * Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U unrestricted funds**_ |**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**|**Section C**
**Notes to the accounts**
**(cont)**
**Note 27**
**Charity funds**| |---|---|---|---|---|---|---|---|---| |**27.1 Details of material funds held and movements during the CURRENT reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**||||||||| |**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**
**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||-|-|-|-|-|-| |||||||||| |**Fund balances carried forward include assets and liabilities denominated in a foreign curre**|||**ncy**|Yes*
No*

||||| |||||||||| _**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_ **Section C Notes to the accounts (cont)** **Note 27 Charity funds** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _**- * Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U unrestricted funds**_ |**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should_**
**_include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**
**_unrestricted funds_**| |---|---|---|---|---|---|---|---|---| |**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**
**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds as per balance sheet**|||-|-|-|-|-|-| |||||||||| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*
No*||||| |||||||||| |**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**
**Total Funds as per balance sheet**|-
-||-
-|-
-| |---|---|---|---|---|---|---| |||||Yes*||No*| |**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||||| |**Section C**||**Notes to the accounts**|**(cont)**| |---|---|---|---| |**Note 27**|**Charity funds (cont)**||| |**27.3 Transfers between**||**funds**|| |||**Reason for transfer and where endowment is converted to**|**Amount**| |||**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**||| |---|---|---|---| ||**Planned use**|**Purpose of the designation**|**Amount**| ||||| ||||| ||||| ||||| ||||| ||||| **Notes to the accounts** ## **Section C** ## **(cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ ||||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|| |---|---|---|---|---|---|---| ||||**This year**|||**Last year**| ||**Legal authority (eg**|**Remuneration**|**Pension**
**Redundancy**|**Other**|**TOTAL**|| |**Name of trustee**|**order, governing**
**document)**||**contribution**
**(including**
**loss of**
**office)/ex**|||| ||||**gratia**|||| |||**£**|**t**
**£**
**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**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.**_ _**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_ _**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ ## **No trustee expenses have been incurred (True or False)** ||**Type of expenses reimbursed**||**This year**|**Last 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** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **There have been no related party transactions in the reporting period (True or False)** ||||||||**Amounts**| |---|---|---|---|---|---|---|---| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**||**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**written off**
**during**
**reporting**| ||||||||**period**| ||||**£**||**£**|**£**|**£**| ||||||||| ||||||||| ||||||||| ||||||||| _**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.**_ ## **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.** CHARITY COMMISSION FOR ENGLANO AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustaes Child Protettion and Rehabilitation Tiust On a¢¢ounts for the year ended 3111212024 Charity no (Ef any) 116CK)70 Set out on pages SOFA of annual retum and income expense data 2024 I report to the trustees on my examination of the accounts of the above charity (Ihe TNsf) for the year ended 3111212024. Responsibilities and basls of report As Ihe tharitys trustses, y<)u are responsible for the preparation of the accounts in accordance b*ilh the requirements of the Charities Ad 2011 A￿) I reFQrt 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 followéd all th8 applicablé DirectK)ns given by the Charity Commissic urKJer section 145(51{b) of the ACL Independent examinorfs statement I have ￿Mpleted my examination. I confimi that no material matters have come to my atten￿.(￿ in connection wrth the examination (other than that disclosed bebw ') whiL*) gives me cause to believe that in, any m8teri81 respect: the acu)unting records were rK)t kept in aca>rdance with s8dion 130 of Ihe Charib'es Act.. or the accounts did not accord with the accounting re¢ords', or the accounts did rlot c4)mply with the applicable requirements conc£mirvJ the fomi and content of accwnts set out in the Charits'es (Accounts and Reports) Regulations 2C08 other than any requirement that the accounts give a 'true and Pdirf view b*thiGh is not a matter COn￿dered as part of an indeperthnt examination. I have no concems and have come across no other matters in cl￿nectIon with the examinats'on to which attention should be drawn in this report in order to enable a proper understanding of Ihe accounts to be reached. ' Please delete the words in the brdckets rftt￿Y do not appty. Signed: Date: Name: Farhan Shams Relevant professional qualification(s) or body CIMA Qualffied IER Oct 2018 (rf any): Address: 7 Drayton Part( Dav NN118TB Section B Disclosure Only complete If the examiner needs to highlight matenal matters of concem (see CC32, Independent examinats'on of charity accounts.. directions and guidan￿ for examiners). Glve here brlef detalls ol any items that the examiner wishes to disclose. Total Donations of £59.118 has been received in the followiNJ'. 1. Bardays Bank Accomt= £46,030 2. Paypal ACC￿ £13,088 Total Charitable Activrties ulilised £47.342 ￿ the Donations as follows: 1. Altaf IT Project (Allthidmat 103109) - £15,OCK) 2. AIKhKlmat FurNJing (106589) £32.3( ResultirvJ in the Net Income (before tax) = £11,776 IER Oct 2018