## **West Wales Poundies Dog Rescue**
**Trustees’ Annual Report**
**1[st] April 2022- 31[st] March 2023**
**Charity Number 1160474**
1
## **Report of the trustees for the year ended 31[st] March 2023**
The trustees present their annual report and financial statements for the charity for the year ended 31[st] March 2023. The financial statements have been prepared in accordance with the accounting policies as set out in Note 1 to the Accounts and comply with the Statement of Recommended Practice: Accounting and Reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16[th] July 2014 and the Charities Act 2011.
## **Objectives and Activities for the Public Benefit**
The purpose of the charity is for the advancement of animal welfare. For the public benefit by providing care and veterinary treatment for abandoned, lost and mistreated dogs in West Wales, prior to neutering and placing in animal rescue centres or rehoming in the UK. The trustees confirm that they have referred to the Charity Commission Guidance on public benefit when reviewing the charity aims for the year.
The charity is commonly known as “pound pullers” as the majority of the dogs we save have been taken from the council pounds after they serve the legal 7 days and face being put to sleep. Once released by the local authorities we take them into our kennels at Tegfan, SA19 7LX. Whilst they are with us they are assessed, neutered, health checked, vaccinated, wormed and micro chipped before they are rehomed by ourselves under our strict rehoming rules. The purpose aside from saving the lives of the dogs in question, is for the public benefit, as the dogs will no longer be straying on the streets possibly causing a public nuisance. As per the law, all the dogs are microchipped so are easily traceable, all dogs are neutered so can no longer contribute to the massive problem of unwanted dogs and all of our dogs are vaccinated and wormed so will help eradicate the issue of infectious diseases in the canine population. We also aim to educate people about the importance of neutering at fund raising events.
In the year ending 31[st] March 2023 we actively rehomed 175 dogs.
## **Contributions made by Volunteers**
Whilst there is no economic measurement required for the contribution to volunteers, it is important to note the nature of activities they undertake.
- Fund raising – we have a dedicated group of volunteers who perform various fund-raising ventures to support the charity.
- Online promotion of the charity
- Help exercising the dogs in our care (under strict supervision and guidance)
- Home checkers
- Rehoming administration
2
## **Health and Safety**
## **Overall and final responsibility for Health and Safety is that of:**
Lianne Evans, Nicky Thomas, Angie Bastin and– Trustees.
## **Day to day responsibility for ensuring this policy is put into practise remains with:**
Lianne Evans – Trustee
Nicky Thomas – Trustee
Kevin Morgan – Kennel Supervisor
Angie Bastin – Trustee
## **Trustee / Volunteer’s Duties**
All Trustees and volunteers are required to –
- Co-operate on health and safety matters.
- Not interfere with anything provided to safeguard their health and safety.
- Take responsible care of health and safety of themselves and others and report all health and safety concerns to a responsible person (as detailed above).
Non-compliance with health and safety rules and procedures can result in disciplinary action which may include immediate dismissal if appropriate.
## **Risk Assessment**
In accordance with the management of Health and Safety at work regulations 1999, the company will carry out risk assessments of all activities that present a risk to employees/volunteers or others. The risk assessment will be carried out in line with Health and Safety guidance, and the procedure for doing so is as follows:
1. Identify the significant hazards involved in our activity.
2. Decide who might be harmed and how.
3. Evaluate the level of risk and decide if existing precautions are sufficient, or if more needs to be done.
4. Record all relevant findings of the assessment.
5. Review the assessment when things change, or there is reason to believe that it is no longer valid.
Covid risk assessments were performed in line with government updates.
Risk Assessments will be undertaken by:
Lianne Evans, Nicky Thomas, Kevin Morgan
Approval for the required action to remove or control risks will be given by:
Lianne Evans and Nicky Thomas.
3
## **Consultation with Volunteers**
The charity will consult with its Trustees / volunteers in accordance with the safety representative and Safety Committees Regulations 1977 and the Health and Safety Regulations 1996.
Consultation with trustees / volunteers will be provided by:
Team meetings, Training Sessions and Communication Book. All volunteers receive an induction and are asked to confirm their acceptance by signing they agree of codes of practice.
## **Monitoring**
To check our working conditions, and ensure our safe working practises are being followed we will:
Check daily activity and tasks.
Responsibility of investigating accidents is that of: Lianne Evans, Sue Paton and Nicky Thomas.
## **Equipment**
The company will ensure that all equipment is suitable and without risk to health and safety in accordance with legislation.
Responsibility for identifying all equipment needing maintenance is that of: Lianne Evans, Nicky Thomas.
Any problems with equipment must be reported to Lianne Evans, Sue Paton and Nicky Thomas.
Responsibility of checking that new equipment meets health and safety standards before purchase is that of: Lianne Evans, Nicky Thomas
## **Safe Handling and use of Substances**
The company will assess and control health risks from exposure to hazardous substances in accordance with Control of Substance Hazardous to Health Regulations (COSHH) 2002.
Responsibility for this is that of: Lianne Evans, and Nicky Thomas.
## **Information and Instruction**
Health and Safety guidelines in volunteer handbook.
## **Training**
Induction training of new employees/volunteers is that of Lianne Evans, Kevin Morgan
Job specific training will be undertaken by appropriate member of the team.
## **Accidents, First Aid and Work related ill health**
All accidents and work related ill health are recorded in the accident book which is kept in the office.
Responsibility for reporting accidents, disease and dangerous occurrences to the enforcing authority is that of: Lianne Evans and Kevin Morgan
4
## **Financial Review**
## **Income of £247974 was generated in the year by means of:**
||**01.4.22-31.3.23**|**_Last Year 01.4.21-31.3.22_**|
|---|---|---|
|General Donations|43269|_17699_|
|Fund RaisingActivities WWP|24936|_17411_|
|Supporters
Fund
Raising
Activities|16980|_10318_|
|Adoption Donations|52376|_41271_|
|CharityShop|57777|_58368_|
|Grants|8437|_2000_|
|Paypal
Fund/Amazon
Core
/Support Adoption for Pets|27270|_29421_|
|BoardingIncome|15896|_8176_|
|Gift Aid|1033|_0_|
|Other Income|0|_1500_|
|Interest|0|_1_|
|**TOTAL**|**£247974**|**_186165_**|
## **Expenditure of £246147 on:**
|Emergency
Boarding
Kennel
Fees|1328|0|
|---|---|---|
|Vet Bills|30890|36198|
|Vehicle/transportation costs|2311|3361|
|Raising Funds|8111|7748|
|Business Insurance|3290|3532|
|Legal Fees|390|0|
|Charity Shop Costs (inc refurb
costs)|18908|12525|
|General Costs|16756|10332|
|Repairs and Improvements **|0|10804|
|Establishment Costs(Tegfan)|18635|25948|
|Personnel Costs|130671|109279|
|Depreciation|2513|2512|
|Loan Interest (Charity Bank)|12344|8338|
|T**OTAL**|**£246147**|**230577**|
||||
5
## **Reserves Policy**
As a condition of our mortgage with the Charity Bank, we are required to maintain at least £7000 in our bank accounts at the end of each month,
## **Structure, Governance and Management**
The charity, West Wales Poundies Dog Rescue ,1160474 was constituted as a CIO in February 2015. The governing document is the Charity Commission Foundation Model.
New trustees are appointed by existing trustee, who examine the skills, knowledge and experience required before appointing a new trustee.
Apart from the first charity trustees, every trustee is appointed for a 3 year term by a resolution passed at a properly convened meeting of the charity trustees. There is no maximum number of trustees but the number must not fall below 3. A stipulation of the Charity Bank was that the number of trustees should increase to 4.
All new trustees are given a copy of the governing document and will be given in the future, a copy of the Trustee Annual Report. Job descriptions of the new trustee and key personnel will also be provided. Training and risk assessment are performed as required.
Volunteers, in all capacity, need the trustees’ approval on all matters.
On 30[th] September 2020 the charity completed the purchase of Tegfan Kennels in Llansawel for £300,000 (SA19 7LX). The property is to be run to board and rehome the rescue dogs alongside running part of the kennels as a boarding kennels for members of the public dogs and local council, hence increasing the charity income business. The purchase was funded primarily by a mortgage from the Charity Bank of £205,000 and a bridge loan from WCVA £70,000 , £60,000 of which will be repaid via the SGBF grant scheme.
The charity is sponsored by Burns Pet Food who alongside adoption packs, supply the rescue with 12 large bags food each month with the option to buy more at a discounted price.
## **Reference and Administrative Detail**
West Wales Poundies Dog Rescue, Charity Number 1160474
Principle Office:
Gwawr Fryn, Pantyllyn, Llandybie, Ammanford, Carmarthenshire. SA18 3JU
This changed to Tegfan, Abergorlech Road, Llansawel SA19 7LX in 2022
6
## **Trustees**
|**Trustees**|||
|---|---|---|
|Lianne Marie Evans|Chair|Appointed 01/04/21|
||||
|Nichola Jayne Thomas|Secretary|Appointed 01/04/21|
||||
|Angie Bastin|Trustee|Appointed 23/04/22|
## **Trustees Responsibilities in relation to financial statements**
The charity trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs.
In preparing the financial statements the trustees are required to:
- Select suitable accounting policies and apply them consistently
- Observe the methods and principles in the applicable Charities SORP
- Make judgements and estimates that are reasonable and prudent.
- State whether applicable accounting standards have been followed.
- Prepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the charity will continue.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 , and the applicable SORP. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for prevention and detection of fraud and other irregularities.
Approved by the trustees on 30th January 2024 and signed on their behalf by:
_Nichola Thomas_
Nichola Thomas 30.1.24
7
**----- Start of picture text -----**
West Wales Poundies Dog Rescue Charity No
(if any) 1160474
Annual accounts for the period
Period end
Period start date 01.4.22 To date 31.3.23
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
132,386
-
-
132,386
90,391
41,914
-
-
41,914
27,729
73,674
-
-
73,674
66,544
-
-
-
1
-
-
-
-
1,500
-
-
-
-
-|
|---|---|
||247,974
-
-
247,974
186,165|
||25,736
-
-
25,736
20,273
217,898
-
-
217,898
207,792
2,513
-
-
2,513
2,512
-
-
-
-
-|
||246,147
-
-
246,147
230,577|
|||
||1,827
-
-
1,827
44,412
-|
||-
-
-
-
-|
||1,827
-
-
1,827
44,412
-|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||1,827
-
-
1,827
44,412
-|
||7,979
-
-
7,979
-|
||9,806
-
-
9,806
7,979|
|||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02
B01
-
-
B02
305,032
-
B03
-
-
B04
- -
B05
305,032
-
B06
-
-
B07
7,403 -
B08
-
-
B09
7,434
-
B10
14,837
-
B11
31,748 -
B12
- 16,911
-
B13
288,121
-
B14
266,611 -
B15
-
-
B16
21,510 -
B17
-
B18
-
B19
21,510
B20
B21
21,510
-
Signature
N Thomas|**Unrestricted**
**funds**
**£**
F01
-
305,032
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
305,032
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
307,544
-
-|
|||305,032|-|-
305,032|307,544|
|||-
7,403
-
7,434|-
-
-
-|-
-
- 7,403
-
-
-
7,434||
||||||-
5,082
-
12,593|
|||14,837|-|-
14,837|17,675|
||||||29,891|
|||31,748|-|- 31,748||
|||||||
|||- 16,911|-|- - 16,911|12,216
-|
|||||||
|||288,121|-|**-**
288,121|295,328|
||||||275,644
-|
|||266,611
-|-
-|- 266,611
-
-||
|||||||
|||21,510|-|-
21,510|19,684|
|||-
21,510|-|-
-
- 21,510
-||
||||||-
-
19,684|
|||21,510|-|-
21,510|19,684|
|||||NICHOLA THOMAS
Print Name|Date of
approval
dd/mm/yyyy
30/01/2024|
CC17a (Excel)
01/02/2024
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*
**_Please disclose_**|x
|* -Tick as appropriate|
|---|---|---|
||**_:_**||
- _**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
**----- End of picture text -----**
## _**Please disclose:**_
_**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*|
|* -Tick as appropriate|
|---|---|---|
## _**Please disclose:**_
- _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
- _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
01/02/2024
3
**Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
**----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS
102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure)
as restated
**----- End of picture text -----**
CC17a (Excel)
01/02/2024
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
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; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**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.
**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).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
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
**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.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated 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.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
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.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**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.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
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
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 122,915 - - 122,915 88,391
and legacies: Gift Aid 1,034 - - 1,034 -
Legacies - - - - -
General grants provided by government/other
charities 8,437 - - 8,437 2,000
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 132,386 - - 132,386 90,391
Charitable
activities: 41,914 - - 41,914 27,729
- - - - -
- - - - -
Other - - - - -
Total 41,914 - - 41,914 27,729
Other trading Boarding Income
activities: 15,896 - - 15,896 8,176
Charity Shops income 57,778 - - 57,778 58,368
- - - - -
Other - - - - -
Total 73,674 - - 73,674 66,544
Income from Interest income - - - - 1
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - 1
Separate wcva set up - - - - 1,500
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - 1,500
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 247,974 - - 247,974 186,165
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
6,437
-
-
-
**Total**
6,437
**Last year**
**£**
2,000
-
-
-
**Total** 2,000
**This year**
**This year**
**Last year**
**Last year**
WCVA Employment grant
COVID Grant (charity shop closed)
**Description**
**Description**|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - -
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - -
Operating membership schemes and
social lotteries
5,888 - - 5,888 7,748 7,748
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
19,848 - - 19,848 12,525 12,525
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 25,736 - - 25,736 - 20,273 - 20,273
Expenditure on charitable activities:
217,898 - - 217,898 - 207,792 - 207,792
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 217,898 - - 217,898 - 207,792 - 207,792
Separate material item of expense
depreciation 2,513 - - 2,513 - 2,512 - 2,512
- - - - - - - -
- - - - - - - -
Total 2,513 - - 2,513 - 2,512 - 2,512
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 246,147 - - 246,147 - 230,577 - 230,577
**----- End of picture text -----**
**Other information:**
**Analysis of expenditure on charitable activities**
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**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of Costs year undertaken funding of Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Note 7 Extraordinary items**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Total extrordinary items**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
||- -|
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## **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.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period 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 discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
## _**na**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
|
|---|---|
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**Section C Notes to the accounts (cont)**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
**----- Start of picture text -----**
11.1 Staff Costs
This year Last year
£ £
Salaries and wages 117,657 78,077
Social security costs 10,112 -
Pension costs (defined contribution scheme) 2,903 2,042
Other employee benefits - -
Total staff costs 130,672 80,119
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
**----- End of picture text -----**
_**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.**_
|**Band**
**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.**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**£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**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
22,935 -
**TRUE**
**Number of employees**|
|---|---|
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## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising -
Charitable Activities 6 6
Governance - -
Other - -
Total 6 6
**----- End of picture text -----**
## **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**
**This year Last year This year Last year**
|**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**
**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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**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.**_
|**Please explain the basis for allocating the liability and expense**
**of defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**£**
2,903|**Last year**
**£**
2,727|
|---|---|---|
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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## **Section C Notes to the accounts (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.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
**Purpose**
**13.2 Grants made to institutions**
**Names of institution**
**_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._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
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## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_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_**|
|---|---|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**Names of institution**
**Purpose**|**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**||**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**||**Total**
**£**|
|At the beginning of the year|||300,000||2,000|22,855||-|324,855|
|Additions||||-|-|-||-|-|
|Revaluations||||-|-|-||-|-|
|Disposals||||-|-|-||-|-|
|Transfers *||||-|-|-||-|-|
|At end of the year|||300,000||2,000|22,855||-|324,855|
|**14.2 Depreciation and impairments**||||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)|||SL or RB|SL or RB|SL or RB||SL or RB|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year||||-|-|17,310||-|17,310|
|Disposals||||-|-|-||-|-|
|Depreciation SL||||-|-|2,513||-|2,513|
|Impairment||||-|-|-||-|-|
|Transfers*||||-|-|-||-|-|
|At end of the year||||-|-|19,823||-|19,823|
|**14.3 Net book value**||||||||||
|Net book value at the beginning of the|year||300,000||2,000|5,545||-|307,545|
|Net book value at the end of the year|||300,000||2,000|3,032||-|305,032|
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## **14.4 Impairment**
|
**14.5 Revaluation**
**14.6 Other disclosures**
**_(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._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**
**Last year**
- -
**This year**
**Last year**
**£**
**£**
- -
- -|
|---|---|
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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**Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|
|At beginning of the year||||-||-|-|-||
|Additions||||-||-|-|-||
|Disposals||||-||-|-|-||
|Revaluations||||-||-|-|-||
|Transfers *||||-||-|-|-||
|At end of the year||||-||-|-|-||
|**15.2 Amortisation and impairments**||||||||||
||****Basis**|SL|or RB||SL or RB||SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year||||-||-|-|-||
|Disposals||||-||-|-|-||
|Amortisation||||-||-|-|-||
|Impairment||||-||-|-|-||
|Transfers*||||-||-|-|-||
|At end of year||||-||-|-|-||
|**15.3 Net book value**||||||||||
|Net book value at the beginning||||-||-|-|-||
|of the year||||||||||
|Net book value at the end of the||||-||-|-|-||
|year||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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CC17a (Excell
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0110212024
## **15.5 Impairment**
**----- Start of picture text -----**
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised had
the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount of
the asset.
(ii) Details of the carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
**----- End of picture text -----**
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- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts (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**
|||||**This year**|||**Last year**||
|---|---|---|---|---|---|---|---|---|
|**(i) Explain the nature and scale of**|||||||||
|**heritage assets held.**|||||||||
|**(ii) Explain the policy for the**|||||||||
|**acquisition, preservation,**|||||||||
|**management and disposal of heritage**|||||||||
|**assets.**|||||||||
|**16.2 Cost or valuation**|||||||||
|||**Heritage**
**1**
**£**|**asset**|
**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|
**Heritage asset**
**4**
**£**|
**Total**
**£**||
|At beginning of the year|||-|-|-|-|-||
|Additions|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Revaluations|||-|-|-|-|-||
|Transfers *|||-|-|-|-|-||
|At end of the year|||-|-|-|-|-||
|**16.3 Depreciation and impairments**|||||||||
||****Basis**|||||||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**|||||||||
|Net book value at the beginning|of the||-|-|-|-|-||
|year|||||||||
|Net book value at the end of the|year||-|-|-|-|-||
CC17a (Excel)
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79
## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised 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.**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
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80
**16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
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 - - - - -
**----- End of picture text -----**
CC17a (Excel)
01/02/2024
81
## **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)**
|**Cash & cash**
**equivalents**
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
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
-
-
-
-
-
-
-|
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|---|
||-|- - - - -|
||||
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable 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.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Listed investments**
**Listed investments**
**Social investments**|-
-
-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-|
|---|---|
||-
- -
-
-
- -
**Fair value at year end**
**Cost less impairment**
- -
- -
- -
-
-
-
**£**
**£**|
CC17a (Excel)
01/02/2024
82
## **17.3 If your charity holds investment properties, please complete the following note:**
|||**This year**|**This year**||**Last year**|**Last year**||||
|---|---|---|---|---|---|---|---|---|---|
|**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**||||||||||
|**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**||||||||||
|**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income or**
**disposal proceeds**||||||||||
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**||||||||||
|**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing**|||||**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**||||||||||
||||**This year**|||||**Last year**||
|**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**||||||||||
CC17a (Excel)
01/02/2024
83
## **17.6 Concessionary loans**
|**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||
**_Total_**
**_Description_**
**This year**
**This year**|**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
01/02/2024
84
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
**18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - -**
**-**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - -**
**-**
**Work in**
**progress**
**Stock**
**Donated goods**||
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
01/02/2024
85
## **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**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
4,756 -
2,647 5,082
7,403 5,082
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -
|
CC17a (Excel)
01/02/2024
86
## **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**
|**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
- -
**Trade creditors**
3,977 15,254
**Payments received on account for contracts or**
**performance-related grants**
- -
**Accruals and deferred income**
1,201 2,560
**Taxation and social security**
26,570 12,077
**Other creditors**
-
**Total**
31,748
29,891
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due within**
**one year**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
3,977 15,254
- -
1,201 2,560
26,570 12,077
-
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
266,611 275,644
- -
- -
- -
- -
- -
**Amounts falling due after**
**more than one year**|
|---|---|---|
||31,748
29,891|266,611 275,644|
|||**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
CC17a (Excel)
01/02/2024
87
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|**21.2 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.**
**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.**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Balance at the end of the reporting period**
**This year**
**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
-
-|
|---|---|
||-
-|
||**Last year**
**Last year**|
CC17a (Excel)
01/02/2024
88
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments**
**etc) to the charity's financial position or performance, for**
**example, the terms and conditions of loans or the use of**
**hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged**
**as security and the terms and conitions related to its pledge**
**should be given here.**|
**This year**
**Last year**|
|---|---|
CC17a (Excel)
01/02/2024
89
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
|**This**|**year**||||||||
|---|---|---|---|---|---|---|---|---|
|||**Description**|**of**|**item**|**Estimate**|**of**|**financial**|**effect**|
||||||||||
||||||||||
||||||||||
||||||||||
|**Last**|**year**||||||||
|||**Description**|**of**|**item**|**Estimate**|**of**|**financial**|**effect**|
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
**This year Last year**
CC17a (Excel)
01/02/2024
90
## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
7,434
12,593
-
-|
||7,434
12,593|
CC17a (Excel)
01/02/2024
91
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
01/02/2024
92
## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
|**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**|**This year**
**Last year**|
|---|---|
CC17a (Excel)
01/02/2024
93
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
01/02/2024
94
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
01/02/2024
95
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **Last year**
|**Last year**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**|**Amount**|
||**legal power for its conversion**||
|Between unrestricted and|||
|restricted funds|||
|Between endowment and|||
|restricted funds|||
|Between endowment and|||
|unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
**Planned use Purpose of the designation Amount**
## **Last year**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
01/02/2024
96
**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
FALSE
**----- End of picture text -----**
_**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.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
L Evans Gov Doc 22,935 685 - - [ 23,620 ]
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
FALSE
**----- End of picture text -----**
_**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.**_
|**GD**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**
**_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._**
**L Evans**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
22,836
685 - -**23,521**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
01/02/2024
97
## **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".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**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.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**
**Relationship**
**to charity**
**Description of the**
**transaction(s)**
**_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._**|**Amount**
**Balance at**
**period end**
**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**£**
**£**
**£**
**Provision for bad**
**debts at period end**|
|---|---|
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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98
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Secllon A
Independent Examlner's Report
Report to the trustees
e'.)&w)Thle
OL)nclICS
e¥. Lie_
On accounts for the year
ended
Charity no
{if any)
11&: 4-7 L
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity11he Trusl") for the year ended
Responsibilities and
basis of report
As the charitrfs tnjslees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
lllhe Act").
I report in respect of my examination of Ihe Trust's aceounls carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(51(b} of the Acl.
Independent tThe charity's gross income exceeded £250.000 and l am qualified lo
examiner's statement undertake the examination by being a qualified member of linsert name of
applicable listed bodyll. Delele I l if not applicable.
I have completed my examination. I confirm that no material mallers have
come to my attention in connection with the examination (other than that
disclosed below,) which gives me cause to believe thal in. any material
respect=
the accounting records were nol kept in accordance with section 130
of the Chanlies Act.. or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable requirements
concerning the form and content of accounts sel out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'tfue and fair. view which is nol a maller
Considered as part of an independent examination.
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in Ihis report in
order lo enable a proper understanding of the accounts to be reached.
Please delete th
words in the brackets if they do not apply.
Signed:
Date:
31.01. 202L
Name:
F£{
Relevant professional
qualification{s) or body
IER
Oct 2018
(if any):
(Ngfl
Address:
S *
"r
pl
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts= directions and
guidance for examiners).
Give here brlef detalls of
any items that the
examinerwishes to
disclose.
IER
Oct 2018