## **Trustees’ Annual Report for the period**
**From: 1.1.2024 To: 31.12.24**
## **Charity’s name: Artizan International**
## **Charity registration number: 1160494**
## **Objectives and Activities**
||SORP
referen
ce||
|---|---|---|
|Summary of the
purposes of the
charity as set out
in its governing
document|Para
1.17|1. To relieve the needs of disabled people in Yorkshire and the surrounding area
by providing opportunities to engage in socially interactive craft-based activities
and to learn craft-based skills. 2. The relief of poverty among disabled people in
such parts of the world as the trustees shall from time to time determine in
particular but not exclusively through the provision of training in craft-based
skills and the establishment of craft-based social enterprise organisations, to
provide training and employment opportunities for such people. 3. The
promotion of social inclusion for the public benefit amongst people with
disabilities.|
|Summary of the
main
activities in
relation to those
purposes for the
public benefit, in
particular, the
activities, projects
or services
identified in the
accounts.|Para
1.17
and
1.19|**Artizan International enables, empowers and supports people with disabilities**
**in the UK, Ecuador and Peru.**
**Activities - Peru**
Artizan’s Peru operation in Arequipa, a popular tourist destination, continues to
develop following the opening of the café and shop in 2023. The site includes 3
craft training workshops covering textiles, jewellery and screen printing as well
as a shop and café.
There are 11 disabled participants receiving paid work: 5 are people with
physical disabilities who are making various craft products and 6 are deaf people
working in the café.
We have been working to generate more business through engagement with the
local Tourist Office and social media activity. The quality and range of food and
drink has been improved and steps taken to improve marketing. The training
and employment opportunities provided for participants reduces social
isolation, increases wellbeing, and enables them to support themselves
financially and their employment.
**Activities - Ecuador**
21 artisans with disabilities are employed at the Artizan Centre in Santo
Domingo, Ecuador, which provides them with training and employment
opportunities. High-quality crafts skills are taught including papermaking,
jewellery, screen-printing & textiles, and artisans are equipped with everything
they need to make products at home due to their wheelchair use and access|
needs. Artizan purchases products from artisans for sale mainly in the UK, but they are able to sell their work independently. Artizan provides ongoing support. Artisans have grown in skill and confidence and are able to support their families from the money they are paid. The political and security situation in Santo Domingo remains challenging. The possibility of opening a shop and cafe in Mindo, which is a safer location with greater visitor footfall, has been explored. Working with local partners to sell products into the local market is also under consideration. For the time-being, over 5,000 craft products have been sold in the UK shop during the year. **Activities UK** Artizan International’s UK base is in Harrogate, North Yorkshire in two locations close to each other in the centre of the town, the Café and the Shop. There are creative spaces in both locations providing a range of therapeutic arts and crafts workshops to provide social inclusion for those on the periphery of their community. Products manufactured locally by disabled trainees include a range of organic scented candles, skincare products and cosmetics. This operation provides production and manufacturing skills alongside social inclusion and a creative outlet for those with both physical and learning disabilities. Talking scales and thermometers allows us to train even those who are visually impaired. Disabled members receive training in a full range of mixed mediums of craft skills in the creative spaces, and enjoy the opportunity to spend time working together in groups. The work produced is displayed in our buildings, local businesses and the town centre in exhibitions and art installations. Artizan has grown significantly in the UK and now supports over 30 people with physical and learning disabilities. As well as receiving training and producing craft products such as scents, skin creams and candles, they train in the Café and the shop and are given industry recognised training and vocational certificates in hospitality, and retail, including merchandising, customer service, and stock control. Following training at Artizan, many members are now in paid employment or independent volunteering placements leading independent lives. Our Community work in Harrogate includes a fortnightly youth club for young people with SEN aged 16+, an after school club for children with SEN aged 8-15 and our Mosaics for schools project that visits 4 schools every year, giving our disabled artists an opportunity to teach their craft and educate primary school children about disability ensuring a generation of able-allies in our community. We have given a series of talks about disability and the work of Artizan to community and business groups in our efforts for transformational change and our training Cafe has been awarded 2 industry awards for their inclusion efforts. Artizan promotes disability in the community and promotes people with disabilities and learning difficulties working and contributing as visible and respected members of the community. Artizan is very grateful for the support of more than 100 volunteers, who make the employment of Artizan’s members possible and provide training and support. The Shop is a key part of Artizan’s work in South America with the facility to sell products made in Ecuador.
|||Artizan exhibits and sells products at trade fairs and festivals, including New
Wine Festival in July, Knit and Stitch in Harrogate in November and a number of
Little Bird Craft markets during the course of the year.|
|---|---|---|
|Statement
confirming
whether the
trustees have had
regard to the
guidance issued
by the Charity
Commission on
public benefit|Para
1.18|The trustees confirm that, in making decisions about the activities of Artizan
International, due regard has been given to the Charity Commission's public
benefit guidance when exercising any powers or duties to which the guidance is
relevant.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||SORP
refere
nce||
|---|---|---|
|Policy on grant
making|Para
1.38|- NA|
|Policy on social
investment
including
program related
investment|Para
1.38|- NA
|
|Contribution
made by
volunteers|Para
1.38|Artizan International is extremely grateful for the time, talents and abilities
contributed by all our volunteers, all of whom do an excellent job. We are
fortunate to have a large team of 100 regular volunteers who help to support
our disabled participants at UK craft sessions, provide support at public events
and assist with fund-raising etc. We also value our overseas volunteers, without
whom we would not be able to train and support the many people with
disabilities that we are working with.
Amongst our volunteers we have 14 young volunteers giving their time weekly
as part of the Bronze DofE scheme which we are delighted to support. The
transformational impact of attitudes towards people with disabilities through
volunteering is a key aspect of our operations.|
## **Achievements and Performance**
||SORP
referen
ce||
|---|---|---|
|Summary of the
main
achievements of
the charity,|Para
1.20|**Achievements – Peru**
Artizan Peru has now been fully operational with Café and Shop for a year and is
supporting 11 members. A product range of more than 200 craft products has
been designed and produced. Awareness and acceptance of people with
disabilities have beenpromoted in Arequipa through the Café. People with|
|identifying the
difference the
charity’s work has
made to the
circumstances of
its beneficiaries
and any wider
benefits to society
as a whole.||physical disabilities and learning difficulties produce high quality craft products
for sale in the shop. Artizan raised money from donor organisations for
replacement wheelchairs, prescription glasses and Christmas hampers for
members and their families.
One member has now gone back into paid employment outside of Artizan after
rehabilitation and training provided by Artizan
**Achievements - Ecuador**
Significant improvements have been made in: -
●Merchandising – ensuring product made meets demand
●Product design and development
●One member has now gone back into paid employment outside of
Artizan after rehabilitation and training provided by Artizan following a
serious accident
**Achievements - UK**
●Cafe Sales continue to grow. The team continues to focus on optimising
margin by reducing costs where possible with food and packaging
suppliers and minimising waste.
●There has been a 70% increase in members attending training and
working sessions. There are now 29 members regularly attending craft
and Café sessions. Over 700 hours of training were provided during the
year.
●The training certificates for members' achievements in every stage of
their training have begun and are going well, this has been managed
extremely well by the Training Volunteer. During the year, 2 members
graduated from Artizan to paid employment in the commercial sector.
●Special SEN structures allow Artizan to record achievements in
alternative methods such as photographs and support staff reports. This
also means that progress can be measured and members’ skills
recognised.
●20 youth club sessions for young people with disabilities have been held
in Harrogate and the surrounding area.
●We continue to see the benefit of having creative sessions running
alongside the cafe training. With many members with different needs
and abilities and many with ASD (Autism Spectrum Disorder), the option
to break out to a creative session and try different activities and creative
processes is a huge part of our members' enjoyment of their time with
us. Nowhere else can young disabled adults enjoy such flexibility of
services.
●All 4 Artizan Organics sessions are full as it is a popular project with a
focus on production and training rather than therapeutic art and
capacity has been increased from 3 to 4 members per session at
present.
●Artizan has been chosen as one of the Co-ops’ community fund charities
again for the Mosaics for Schools project. A campaign has begun to
engage people by choosing Artizan as their charity if they are a Co-op
shopper.|
|---|---|---|
**Financial Review**
|||||||
|---|---|---|---|---|---|
||Review of the|Para|Artizan International made very good progress during the year. Café sales were|||
||charity’s financial|1.21|higher by|14% due to higher prices, some underlying growth in volumes, and an||
||position at the end||increase in the number of members receiving training, for which Artizan receives|||
||of the period||some income. Supporter Donations were up £116,000 (132%) to £205,000|||
||||thanks to|very generous support from several donors, this after excluding||
||||donations given against specific projects in South America that have not yet|||
||||started, which have been held as deferred income and not taken to Income and|||
||||Expenditure until planning for those projects has been completed and they are|||
||||ready to proceed. Included in Donations was £8,000 given for roof repairs on the|||
||||Oxford Street property that were urgently needed. Grant funding was lower by|||
||||£32,000 (40%) on completion of National Lottery grant funding, which was|||
||||generously provided over three years to 2024.|||
||||Income from the Shop and Artizan Organics was up by about 10% to £93,000,|||
||||mainly due to increased Organics sales and member sessions. £7,500 of Other|||
||||Income came from insurance proceeds from a fire on the top floor of Cambridge|||
||||Street.|||
||||Total Income was therefore up 22.6% to £632,880 (2023 - £515,521), of which|||
||||£117,821 was restricted.|||
||||Cost of sales were down by £25,000. There was good control over Café|||
||||ingredients and payments to Ecuador was slightly lower as better control was|||
||||established over product merchandising. Otherwise, Ecuador support costs were|||
||||lower due to that operation becoming better established.|||
||||Café rent|and rates were lower by £15,000 due to a rental holiday following||
||||signing of a lease extension over the property. Other premises costs, at £18,000,|||
||||were £15,000 higher due to repairs following the fire, which were partly funded|||
||||by insurance, and repairs to the Oxford Street roof, which were funded by|||
||||donations.|||
||||The Peru|costs were substantially lower by nearly £40,000, at £10,600 due to||
||||completion of the Café fit out in 2023.|||
||||Salaries and wages were up 40% to £283,000 as additional resources were|||
||||recruited|to cope with growth in operations.||
||||The net surplus of the Charity for the year was £71,298 (2023 – deficit of|||
||||£72,265)|||
||||Cash balances increased by £224,000 to £498,000. Artizan is very well placed to|||
||||expand the number of people with disabilities it is able to support and plans for|||
||||expansion in South America are under review. Deferred Income held pending|||
||||execution of these expansion plans was £107,000 at 31 December 2024.|||
|||||||
|Statement
explaining the
policy
for
holding
reserves stating
why they are
held|Para
1.22|The trustees are committed to ensure that Artizan International is well placed to
manage its financial obligations, deliver on its commitments to all related
stakeholders and remain financially solvent, whilst fulfilling its objectives aligned
to its charitable goals.
**Summary:**
Artizan International will secure funds from a wide range of sources including
charitable donations, applications to grant making trusts, private giving, church
donations, national and local charitable organisations and government funding.
It is anticipated that expenditure commitments would be made only when funds
are anticipated and that no attempt will be made to commit financial resources
to overseas projects without there being a confirmed source of funds to meet
any committed expenditure. At the same time, income from donors given for a
specific project will not be taken to Income and Expenditure until the project
starts but will be held as deferred income. Such income will only be released
against the projects to which it relates.
Cash balances are tracked monthly. They are reported and verified against bank
statements on a monthly cycle. Any account that is not recorded and verified
will be raised to the trustees for evaluation.
Cash balances:
It is the goal of the trustees to ensure that the charity remains an ongoing
concern and that there are funds in hand to meet all obligations. To do this the
charity has a policy on reserves which ensures that cash is available to pay
salaries, fund on-going expenses and budgeted activities and additional funds
are in place to anticipate material changes in unplanned expenditure. The
charity will hold funds in restricted and unrestricted managed accounts and has
apolicyon each of these types of funds.|
|---|---|---|
|Amount of
reserves held|Para
1.22|In addition to all restricted funds, Artizan International holds cash balances
sufficient to fund its activities for at least 6 months without income. This
requires a regular review of budgeted outgoings including salaries and all other
operational costs and Trustees will scrutinise appropriate financial reports at
each meeting and take appropriate actions to protect the charity's financial
sustainability.|
|Reasons for
holding zero
reserves|Para
1.22|**-**NA|
|Details of fund
materially in
deficit|Para
1.24|**-**NA|
|Explanation of any
uncertainties
about the charity
continuing as a
goingconcern|Para
1.23|- NA|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|The charity’s
principal sources
of funds
(including any
fundraising)|Para
1.47|Artizan International funds come from personal gifts from individuals,
supporting churches and organisations, grant-making trusts and fundraising
events.
Artizan relies on the generosity of its donors and grant awarding bodies and
receives no statutory funding.|
|---|---|---|
|Investment
policy and
objectives
including any
social investment
policy
adopted|Para
1.46|Cash balances are maintained in interest-bearing bank accounts with recognised
banks in the UK that are regulated by the Financial Conduct Authority. Artizan
endeavours to split its cash across several accounts to ensure that the Charity
would benefit from the UK Government’s Deposit Protection Scheme.|
|A description of
the principal
risks facing the
charity|Para
1.46|Artizan maintains a Risk Register, which is reviewed at meetings of the Trustees.
It maintains insurance policies covering typical risks including Public and
Employer’s Liability, fire, theft and damage. The Charity’s reserves policy is
intended to manage any financial risks. The Overseas activities of Artizan are
managed through separate Non-governmental Organisations. The liabilities of
those organisations are separate from the UK. Artizan continues to support the
Overseas operations financially and through management support. There are
political risks in Ecuador inparticular that Artizan works hard to manage.|
|
|||
## **Structure, Governance and Management**
|Description of charity’s trusts:|||
|---|---|---|
|Type of governing document (trust deed,
royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?(e.g
unincorporated association,
CIO)|Para 1.25|Charitable Incorporated Organisation|
|Trustee selection methods including
details of any constitutional provisions
e.g. election to post or name of any
person or body entitled to appoint one
or more trustees|Para 1.25|Appointed by existing trustees|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Policies and procedures adopted for the
induction
and training of trustees|Para 1.51|-|
|---|---|---|
|Para 1.51|The Board of Trustees are responsible for overseeing
and governance of the charity. They meet with the 3
Directors of Artizan International, who are
responsible for the UK, South America and Finance
and Administration respectively, at least 4 times per
year.
The Directors are responsible for day-to-day
operations, and manage the charity's volunteers in
the UK, and overseas (through on-going training,
regular emails, reports and online meetings).
.|
|---|---|
|Para 1.51||
## **Reference and Administrative details**
|Charityname|Artizan International|
|---|---|
|Other names the charityuses|None(PreviouslyCraft Aid International)|
|Registered charity number|1160494|
|**Charity’s principal address**|**39 Oxford Street,**|
||**Harrogate,**|
||**HG1 1PW**|
## **Names of the charity trustees of the charity:**
|**Trustee name**|**Office (if any)**|**Dates acted**
**if not for**
**wholeyear**|**Name of person (or body) entitled to**
**appoint trustee (if any)**|
|---|---|---|---|
|Dr Richard Hall|Chairman|Resigned 12
February
2025||
|Elizabeth Sewell|Secretary|||
|Richard Paul|Treasurer|||
|Stephen Howell|Acting Chair|||
|Rev Alan Garrow||Resigned 30
April 2025||
|Lisette Robinson||Resigned 30
September
2024||
|Serenity Stewart||||
|Andrena Saripo||Resigned 30
April2025||
|Carmel
Wadsworth||Appointed
30 April 2025|Appointed by Board of Trustees|
|Sharon Neilsen||Appointed
30 April 2025|Appointed by Board of Trustees|
|Shantelle Williams||Appointed
23 July 2025|Appointed by Board of Trustees|
Corporate trustees – names of the directors at the date the report was approved
**Director name NA**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year NA**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees: (overleaf)**
**Signature(s) Full name(s) Position (eg Secretary,** Steve Howell **Chair, etc)** ~~ee~~ Trustee **Date** ~~ee~~ 08/10/2025 ~~po~~
Richard Paul Treasurer
Artizan International **1160494** FOR ENGLAND AND WALES Annual accounts for the period Period start date **1/1/2024 To** Period end date **31/12/2024** ay BENG ANE WAS — **Section A Statement of financial activities**
|Artizan International
—|Artizan International
—|Artizan International
—|**1160494**
—|**1160494**
—|—|
|---|---|---|---|---|---|
|Annual accounts for the period
—||||||
|Period start date
—|**1/1/2024**
—|**To**
—|Period end date
—|**31/12/2024**
—||
|**Section A Statement of financial activities**
Guidance Notes
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
S01
-
114,710-
-
117,820-
-
232,530-
-
112,891-
S02
-
394,148-
-
--
-
394,148-
-
398,864-
S03
-
--
-
--
-
--
-
--
-
--
S04
-
6,202-
-
--
-
6,202-
-
3,766-
S05
-
--
-
--
-
--
-
--
-
--
S06
-
--
-
--
-
--
-
--
-
--
S07
-
515,060-
-
117,820-
-
--
-
632,880-
-
515,521-
S08
-
--
-
--
-
--
-
--
-
--
S09
-
466,574-
-
95,008-
-
--
-
561,582-
-
587,786-
S10
-
--
-
--
-
--
-
--
-
--
S11
-
--
-
--
-
--
-
--
-
--
S12
-
466,574-
-
95,008-
-
--
-
561,582-
-
587,786-
**Net income/(expenditure) before investment gains/**
S13
-
48,486-
-
22,812-
-
--
-
71,298-
-
72,265-
S14
-
--
-
--
-
--
-
--
-
--
S15
-
48,486-
-
22,812-
-
--
-
71,298-
-
72,265-
S16
-
--
-
--
-
--
-
--
-
--
S17
-
--
-
--
-
--
-
--
-
--
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
--
-
--
-
--
-
--
-
--
S19
-
--
-
--
-
--
-
--
-
--
S20
-
48,486-
-
22,812-
-
--
-
71,298-
-
72,265-
S21
-
492,087-
-
--
-
--
-
492,087-
-
564,353-
S22
-
540,573-
-
22,812-
-
--
-
563,385-
-
492,087-
—||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
48,486-|-
22,812-|-
--|-
71,298-|-
72,265-|
|||||||
||-
492,087-|-
--|-
--|-
492,087-|-
564,353-|
||-
540,573-|-
22,812-|-
--|-
563,385-|-
492,087-|
**Section B Balance sheet** ~~a~~
||Guidance Notes||**Unrestricted**
**funds**|**Unrestricted**
**funds**|**Restricted**
**income funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Endowment**
**funds**|**Total this**
**year**||**Total last**
**year**|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||**£**||**£**||**£**|**£**||**£**|
|**Fixed assets**||||F01||F02||F03|F04||F05|
|**Intangible assets (Note 15)**|B01||-|--|-|--|-|--
-|--|-|--|
|**Tangible assets (Note 14)**|B02||-|200,000-|-|--|-|--
-|200,000-|-|200,000-|
|**Heritage assets (Note 16)**|B03||-|--|-|--|-|--
-|--|-|--|
|**Investments (Note 17)**|B04||-|--|-|--|-|--
-|--|-|--|
|**_Total fixed assets_**|B05||-|200,000-|-|--|-|--
-|200,000-|-|200,000-|
|**Current assets**||||||||||||
|**Stocks (Note 18)**|B06||-|28,589-|-|--|-|--
-|28,589-|-|35,508-|
|**Debtors (Note 19)**|B07||-|3,962-|-|--|-|--
-|3,962-|-|6,297-|
|**Investments (Note 17.4)**|B08||-|--|-|--|-|--
-|--|-|--|
|**Cash at bank and in hand (Note 24)**|B09||-|334,226-|-|163,326-|-|--
-|497,552-|-|274,344-|
|**_Total current assets_**|B10||-|366,777-|-|163,326-|-|--
-|530,103-|-|316,149-|
|||||||||||||
|**Creditors: amounts falling due within one**
**year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**|B11
B12
B13|-
26,206-
-
33,346-
-
--
-
59,552-
-
24,062-
-
340,571-
-
129,980-
-
--
-
470,551-
-
292,087-
-
540,571-
-
129,980-
**-**
**--**
-
670,551-
-
492,087-
~~ee~~
~~a~~
~~Po~~||||||||||
|||||||||||||
|**Creditors: amounts falling due after one**||||||||||||
|**year (Note 20)**|B14||-|--|-|107,167-|-|--
-|107,167-|-|--|
|**Provisions for liabilities**|B15||-|--|-|--|-|--
-|--|-|--|
|**_Total net assets or liabilities_**|B16|-
540,571-
-
22,813-
-
--
-
563,384-
-
492,087-
P~~e~~||||||||||
|**Funds of the Charity**||||||||||||
|**Endowment funds (Note 27)**|B17||-|--||||-|--|-|--|
|**Restricted income funds (Note 27)**|B18||-|--|-|22,813-||-|22,813-|-|--|
|**Unrestricted funds**|B19||-|540,571-|||-|--
-|540,571-|-|492,087-|
|**Revaluation reserve**|B20|||||||-|--|||
|**_Total funds_**|B21||-|540,571-|-|22,813-|-|--
-|563,384-|-|492,087-|
|Signed by one or two trustees on behalf of all the
trustees|Signature
Print Name
Date of
approval
dd/mm/yyyy
Richard Paul
8/10/2025
Stephen Howell
8/10/2025
~~ee~~ ee ee
eae
ee
ieee]|||||||||||
**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 preparing their • and with* 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* ü 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:**_
|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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
conclusion that th
Disclosure of any
concern assumpti
Where accounts a
concern basis, ple
with the basis on
accounts and the
regarded as a goi
**1.3 Change of a**
The accounts pres|to those fa
e charity is
uncertaintie
on doubtful;
re not prep
ase disclos
which the tr
reason why
ng concern.
**ccounting**
ent a true a|ctors that support the
a going concern;
s that make the going
ared on a going
e this fact together
ustees prepared the
the charity is not
**policy**
nd fair view and the a|**_There are no uncertainties that cast doubt on the charity's ability to_**
**_continue as a going concern_**||
||||
**_Not applicable_**||
||||**_Not applicable_**||
||||ccounting policies adopted are those outlined in note { }.||
|Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|||
||||||
||||||
|**_(i) the nature of t_**|**_he change_**|**_in accounting policy_**|**_;_**||
|**_(ii) the reasons w_**
**_provides more re_**|**_hy applyin_**
**_liable and_**|**_g the new accountin_**
**_more relevant inform_**|**_g policy_**
**_ation; and_**||
|**_(iii) the amount o_**
**_current period, e_**
**_amount of the ad_**
**_presented, 3.44 F_**|**_f the adjus_**
**_ach prior p_**
**_justment r_**
**_RS 102 SO_**|**_tment for each line a_**
**_eriod presented and_**
**_elating to periods bef_**
**_RP._**|**_ffected in the_**
**_the aggregate_**
**_ore those_**||
|**1.4 Changes to**
No changes to ac|**accountin**
counting est|**g estimates**
imates have occurred|in the reporting period (3.46 FRS 102 SORP).||
|Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|||
||||||
||||||
|**_(i) the nature of a_**|**_ny change_**|**_s;_**|||
|**_(ii) the effect of t_**
**_and liabilities for_**|**_he change_**
**_the curren_**|**_on income and expen_**
**_t period; and_**|**_se or assets_**||
|**_(iii) where practic_**
**_future periods._**|**_able, the e_**|**_ffect of the change in_**|**_one or more_**||
|**1.5 Material prior**
No material prior y
Yes*
No*
**_Please disclose:_**|**year error**
ear error h|**s**
ave been identified in t|he reporting period (3.47 FRS 102 SORP).||
||ü|* -Tick as appropriate|||
||||||
||||||
|**_(i) the nature of t_**|**_he prior pe_**|**_riod error;_**|||
|**_(ii) for each prior_**
**_of the correction_**|**_period pre_**
**_for each a_**|**_sented in the accoun_**
**_ccount line item affec_**|**_ts, the amount_**
**_ted; and_**||
|**_(iii) the amount o_**
**_prior period pres_**|**_f the corre_**
**_ented in th_**|**_ction at the beginnin_**
**_e accounts._**|**_g of the earliest_**||
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**End of Start 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**
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.2 INCOME**
|**2.2 INCOME**|||||||
|---|---|---|---|---|---|---|
|_This standard list of accounti_
_additional policy has been ad_|_ng policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or_
_opted then this is detailed in the box below._||||||
|**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and loss**
**2.3 EXPENDITURE**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instrument**
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in progre**
**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|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.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only occurs when
the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of
probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
The charity has received government grants in the reporting period
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.
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are
also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
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.
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.
**es** 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.
**AND LIABILITIES**
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.
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.
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.
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.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
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
**s**
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.
These are capitalised if they can be used for more than one year, and cost at least
100
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
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.
They are valued at cost.
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
**ss** 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 (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 a
the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cas
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
||||||ü||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
|||||Yes|No|N/a|
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||00
Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
||||||ü||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||
Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
||||t|ü|||
||||Yes
No
N/a||||
||||h|||ü|
||||Yes
No
N/a||||
|||||||ü|
||||||||
||||||||
|**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)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|
|**Note 3**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||||
|**Donations and**
**legacies:**|
Donations and gifts|-
89,870-|-
67,761-|-
--|-
157,631-|-
8,742-||
||Gift Aid|-
24,839-|-
2,500-|-
--|-
27,339-|-
24,313-||
||Legacies|-
--|-
--|-
--|-
--|-
--||
||General grants provided by government/other
charities||-
47,560-|-
--|-
47,560-|-
79,836-||
||Membership subscriptions and sponsorships which
are in substance donations|
-
--|-
--|-
--|-
--|-
--||
||Donated goods, facilities and services|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
114,709-|-
117,821-|-
--|-
232,530-|- 112,891-||
|||||||||
|**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**|UK Charitable Activities|-
394,148-|-
--|-
--|-
394,148-|- 398,864-||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
394,148-|-
--|-
--|-
394,148-|- 398,864-||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||Interest income|-
6,202-|-
--|-
--|-
6,202-|-
3,766-||
||Dividend income|-
--|-
--|-
--|-
--|-
--||
||Rental and leasing income|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
6,202-|-
--|-
--|-
6,202-|-
3,766-||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||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**
**E**
**n:**|-
--|-
--|-
--|-
--|-
--||
|||||||||
|||-
515,059-|-
117,821-|-
--|-
632,880-|- 515,521-||
|||||||||
|**All income in the**
**provide descript**|**prior year was unrestricted except for: (please**
**ion and amounts)**|||||||
|**Where any endo**
**period, please gi**
**Where any endo**
**period, please gi**|**wment fund is converted into income in the reporting**
**ve the reason for the conversion.**
**wment fund is converted into income in the prior**
**ve the reason for the conversion.**|||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**Within the incom**
**(please disclose**|**e items above the following items are material:**
**the nature, amount and any prior year amounts)**|||||||
**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**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
|**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._**|**Total**
**Description**||-
--|
||||**Last year**
**£**|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
||**Total** -
--
**This year**
**Last year**||-
--|
|||||
||**This year**
**Last year**|||
|||||
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|
|**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||**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.**|||||
||||||
||||||
||||||
**Section C Notes to the accounts (cont) Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking legacies|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking grants|-
--|-
--|-
--|-
--||||-
--|
|Operating membership schemes and social
lotteries|
-
--|-
--|-
--|-
--||||-
--|
|Staging fundraising events|-
--|-
--|-
--|-
--||||-
--|
|Fudraising agents|-
--|-
--|-
--|-
--||||-
--|
|Operating charity shops|-
--|-
--|-
--|-
--||||-
--|
|Operating a trading company undertaking
non-charitable trading activity|-
--|-
--|-
--|-
--||||-
--|
|Advertising, marketing, direct mail and
publicity|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Start up costs incurred in generating new
source of future income|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Database development costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Other trading activities|-
--|-
--|-
--|-
--||||-
--|
|Investment management costs:|-
--|-
--|-
--|-
--||||-
--|
|Portfolio management costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Cost of obtaining investment advice|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Investment administration costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Intellectual property licencing costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Rent collection, property repairs and
maintenance charges|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total expenditure on raising funds**
**Expenditure on charitable activities:**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
|**Charitable Activities**|-
514,022-|-
47,560-|-
--|-
561,582-|-
587,786-||-
--|-
587,786-|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total expenditure on charitable**
**activities**
**Separate material item of expense**|-
514,022-|-
47,560-|-
--|-
561,582-|-
587,786-|-
--|-
--|-
587,786-|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**
**Other**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
514,022-|-
47,560-|-
--|-
561,582-|-
587,786-|-
--|-
--|-
587,786-|
|**Other information:**
**Analysis of expenditure on charitable activities**|||||||||
||
**This year**||||**Last year**||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant funding**
**of activities**|**Support Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity 1|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Activity 2|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Other|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
## **Other information:**
|**Other information:**|**Other information:**|**Other information:**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Analysis of expenditure on charitable activities**|||||||||||||||||
|||||**This year**||||||||**Last year**|||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**||**Grant funding**
**of activities**||**Support**|**Costs**||**Total this**
**year**|**Activities**
**undertaken**
**directly**|||**Grant**
**funding of**
**activities**||**Support**
**Costs**||**Total last**
**year**|
|||**£**||**£**|**£**|||**£**||**£**||**£**||**£**||**£**|
|Activity 1|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Activity 2|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Other|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|**Total**|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|**Other information:**|**Other information:**|**Other information:**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Analysis of expenditure on charitable activities**|||||||||||||||||
|||||**This year**||||||||**Last year**|||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**||**Grant funding**
**of activities**||**Support**|**Costs**||**Total this**
**year**|**Activities**
**undertaken**
**directly**|||**Grant**
**funding of**
**activities**||**Support**
**Costs**||**Total last**
**year**|
|||**£**||**£**|**£**|||**£**||**£**||**£**||**£**||**£**|
|Activity 1|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Activity 2|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Other|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|**Total**|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**|**Description**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|
|||-
--|-
--||
||||||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||||||
|||-
--|-
--||
|**Total extrordinary items**||-
--|-
--||
||||||
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||||**Amount received**|**Amount received**|**Amount received**||**Amount paid out**|**Amount paid out**|**Amount paid out**||**Balance held at**|**Balance held at**|**period end**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Description/name of party**|**Related party**|||||||||||||
|||**(Yes or No)**||**This year**||**Last year**||**This year**||**Last year**||**This year**||**Last year**|
|||||**£**||**£**||**£**||**£**||**£**||**£**|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
|||**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**|**Balance held at**|**period end**|
|---|---|---|---|---|---|---|
|||||**This year**||**Last year**|
|||||**£**||**£**|
||||-|--|-|--|
||||-|--|-|--|
||||-|--|-|--|
||||-|--|-|--|
||||-|--|-|--|
|||**Total**|-|--|-|--|
**Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
|Other|-
--|-
--|-
--|-
--|-
--||
|**Total**|-
--|-
--|-
--|-
--|-
--||
|**Last year**|||||||
|**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._**|||||||
||||||||
_**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 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).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**Section C Notes to the accounts (cont)**
**Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme**
**Other employee benefits**|**)**|**This year**
**£**|**Last year**
**£**||
|---|---|---|---|---|
|||-
263,210-|-
188,773-||
|||-
14,860-|-
10,990-||
|||-
5,306-|-
3,688-||
|||-
--|-
--||
|**This year:**
**Please provide details of expenditure on sta**
**whose contracts are with and are paid by a r**
**Last year:**
**Please provide details of expenditure on sta**
**whose contracts are with and are paid by a r**
**_Please give details of the number of employ_**
**_within each band of £10,000 from £60,000 up_**
**_provided._**
**No employees received employee benefits (e**
**costs) for the reporting period of more than**|**Total staff costs**
**ff working for the charity**
**elated party**
**ff working for the charity**
**elated party**
**_ees whose total employee be_**
**_wards. If there are no such t_**
**xcluding employer pension**
**£60,000**|-
283,376-|-
203,451-||
||||||
|||None|||
||||||
|||None|||
|||**_nefits (excluding employer pension costs) fell_**
**_ransactions, please enter 'true' in the box_**|||
|||**No employees received employee benefits (excluding**
**employer pension costs) for the reporting period of more than**
**£60,000**|||
||||||
|**Band**||**Number of employees**|||
|||**This year**
-
--|**Last year**
-
--||
|**£60,000 to £69,999**|||||
|**£70,000 to £79,999**||-
--|-
--||
|**£80,000 to £89,999**||-
--|-
--||
|**£90,000 to £99,999**||-
--|-
--||
|**£100,000 to £109,999**||-
--|-
--||
||||||
|**Please provide the total amount paid to key**
**(includes trustees and senior management)**
**charity. For specific amounts paid to trustee**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**11.3 Ex-gratia payments to employees and o**
**_Please complete if an ex-gratia payment is m_**
**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 v**
**to an asset)**
**11.4 Redundancy payments**
**_Please complete if any redundancy or termin_**
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the bal**
**Please state the accounting policy for any re**
**payments**|**management personnel**
**for their services to the**
**s, see Note 28.**||||
|||**This year**|**Last year**||
|||**£**|**£**||
|||-
86,000-|-
33,326-||
||||||
|||**This year**
**Number**|**Last year**
**Number**||
||**Fundraising**|-
--|-
--||
||**Charitable Activities**|-
21-|-
14-||
||**Governance**|-
--|-
--||
||**Other**|-
--|-
--||
||**Total**
**thers (excluding trustees)**
**_ade._**|-
21-|-
14-||
||||||
||**This year**||||
||**Last year**||||
||||||
||
**This year**||||
||**Last year**||||
||**alue of any waiver of a right**
**_ation payment is made in the_**
**ance sheet date**
**dundancy or termination**||||
|||**This year**|**Last year**||
|||**£**
-
--|**£**
-
--||
|||**_period._**|||
|||**This year**|**Last year**||
|||**£**
-
--|**£**
-
--||
||||||
||||||
||||||
|||**This year**|**Last year**||
|||**£**
-
--|**£**
-
--||
||||||
||||||
**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.**_
|||**This year**|||**Last year**||
|---|---|---|---|---|---|---|
|||**£**|||**£**||
|**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 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 multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details**
**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)**
||**Analysis**|**Grants to institutions**|**Grants to institutions**||**Grants to individuals**||**Support costs**||**Total**||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||**£**||**£**||
|Equador Project||-|11,379-|-|--|-|--|-||11,379-|
|Peru Project||-|10,621-|-|--|-|--|-||10,621-|
|||-|--|-|--|-|--|-||--|
|||-|--|-|--|-|--|-||--|
||**_Total_**|**-**|**22,000-**|**-**|**--**|**-**|**--**|**-**||**22,000-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||||||
|---|---|---|---|---|---|
|||||**_Please provide_**||
|||||**_details of charity's_**||
|**_My charity has made grants to particular institutions that are material in the context of_**|||**_Yes_**|**_URL._**||
|**_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_**|**_Provide details_**
**_below_**||
|||||||
|**Names of institution**|**Purpose**||||**Total amount of**
**grants paid £**|
|Artizan Equador|Helping adults with disabilities|||-|11,379-|
|Artizan Peru|Helping adults with disabilities|||-|10,621-|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|**_Total grants to institutions in reporting period_**||||**-**|**22,000-**|
|**_Other unanalysed grants_**||||-|--|
|**_TOTAL GRANTS PAID_**||||-|22,000-|
## **Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**||**Grants to institutions**|**Grants to institutions**||**Grants to individuals**||**Support costs**||**Total**||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||**£**||**£**||
|Equador Project||-|23,239-|-|--|-|--|**-**||**23,239-**|
|Peru Project||-|50,210-|-|--|-|--|**-**||**50,210-**|
|||-|--|-|--|-|--|**-**||**--**|
|||-|--|-|--|-|--|**-**||**--**|
|**_Total_**||**-**|**73,449-**|**-**|**--**|**-**|**--**|**-**||**73,449-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|||||||
|---|---|---|---|---|---|---|
|||||**_Please provide_**|||
|||||**_details of charity's_**|||
|||||**_URL._**|||
|**_My charity has made grants to particular institutions that are material in the context of_**|||**_Yes_**||||
|**_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_**|**_Provide details_**
**_below_**|||
||||||||
|**Names of institution**|**Purpose**||||**Total amount of**
**grants paid £**||
|Artizan Equador|Helping adults with disabilities|||-|23,239-||
|Artizan Peru|Helping adults with disabilities|||-|50,210-||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|**_Total grants to institutions in reporting period_**||||**-**|**73,449-**||
|**_Other unanalysed grants_**||||-|--||
|**_TOTAL GRANTS PAID_**||||-|73,449-||
**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
Additions
Revaluations
Disposals
Transfers *|-
200,000-|-
--|-
--|-
--|-
200,000-|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|At end of the year
-
200,000-
-
--
-
--
**14.2 Depreciation and impairments**
****Basis**
SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
**** Rate**
At beginning of the year
-
--
-
--
-
--
Disposals
-
--
-
--
-
--
Depreciation
-
--
-
--
-
--
Impairment
-
--
-
--
-
--
Transfers*
-
--
-
--
-
--
At end of the year
-
--
-
--
-
--
**14.3 Net book value**
Net book value at the beginning of the year
-
200,000-
-
--
-
--
Net book value at the end of the year
-
200,000-
-
--
-
--
**14.4 Impairment**
**_This year: Please provide a description of the events and circumstances that led to the_**
**_recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the events and circumstances that led to the_**
**_recognition or reversal of an impairment loss._**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been carried under_**
**_the cost model._**
**14.6 Other disclosures**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed_**
**_assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are pledged as security for liabilities._**|-
200,000-|-
--|-
--|-
--|-
200,000-|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
||-
200,000-|-
--|-
--|-
--|-
200,000-|
||-
200,000-|-
--|-
--|-
--|-
200,000-|
|||||||
|||||||
|||||||
|||||||
|||||**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._
|**Section C**|**Notes to th**|**e accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|---|
|**Note 15 Intangib**
**_Please complete this note if the ch_**
**15.1 Cost or valuation**|**le assets**
**_arity has any int_**|**_angible assets_**||||
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
|At end of the year
**15.2 Amortisation and impairment**
****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
Net book value at the beginning of
the year
Net book value at the end of the
year
**15.4 Accounting policy**
**_Please disclose the accounting po_**
**_Reasons for choosing amortisatio_**
**_Policies for the recognition of any_**
**_development_**
**15.5 Impairment**
**This year:**
**_Please provide a description of th_**
**_that led to the recognition or rever_**
**Last year:**
**_Please provide a description of th_**
**_that led to the recognition or rever_**
**15.6 Revaluation**
**_If an accounting policy of revaluat_**
**_the effective date of the revaluatio_**
**_the name of independent valuer, if_**
**_the methods applied_**
**_the carrying amount that would h_**
**_assets been carried under the cos_**
**15.7 Other disclosures**
**_(i) If your intangible asset was ac_**
**_value on initial recognition and ca_**
**_(ii) Details of the carrying amou_**
**_which the charity has restricted tit_**
**_security for liabilities._**
**_(iii) Please provide the amount of_**
**_the acquisition of intangible asset_**
**_(iv) State the amount of research_**
**_recognised as expenditure in the_**
**_(v) Please detail the headings in t_**
**_amortisation of intangible assets i_**
**_(vi) For any material intangible as_**
**_description, its carrying amount a_**
**_period._**|-
--|-
--|-
--|-
--||
||**s**||SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance ("RB")|||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|||||||
|||||||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
|||||||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||**_licy for intangib_**
**_n rates_**
**_capital_**
**_e events and circ_**
**_sal of an impair_**
**_e events and circ_**
**_sal of an impair_**
**_ion is adopted, p_**
**_n_**
**_applicable_**
**_ave been recogn_**
**_t model._**
**_quired by way o_**
**_rrying amount of_**
**_nts of any intang_**
**_le or that are ple_**
**_contractual com_**
**_s._**
**_and developmen_**
**_year._**
**_he SOFA in whic_**
**_s included._**
**_sets, please pro_**
**_nd any remainin_**|**_le fixed assets i_**|**_ncluding:_**|||
|||||||
|||||||
|||**_umstances_**
**_ment loss._**
**_umstances_**
**_ment loss._**
**_lease provide:_**
**_ised had the_**
**_f grant, provide_**
**_the asset._**
**_ible assets to_**
**_dged as_**
**_mitments for_**
**_t expenditure_**
**_h a charge for_**
**_vide a_**
**_g amortisation_**||||
|||||||
|||||||
|||||||
|||||||
||||**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._
**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 asset 1 **||**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**|||||||||||("RB")|
|||||||||||||
|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|-|--|-|--|-|--|-|--|-|--||
## **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:**_
|||||||||**This**|**year**|**year**|||**Last year**|**Last year**|**Last year**|**Last year**|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**_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**|||||||||
|||||||||||**At valuation**||**At cost Group**||**B**|||**Total**||
|||||||||||**Group A**|||||||||
|||||||||||**£**|||**£**||||**£**||
|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 recoignised on the balance**|||||**sheet)**|||||||||||
||||||**This year**||||||||**Last year**||||||
|**(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**||||||||||||||||||
||||**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**||**-**|**--**|**-**|**--**||**-**|**--**|**-**||**--**|**-**||**--**|||||
|||**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 revaluatio|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||
-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||n -
-|-
-
-|-
-
--|-
--|-
--|-
--|
|Carrying (fair) value at end of year|-
-|-
-
-|-
-
--|-
--|-
--|-
--|
***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 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**
|**This year:**|||||||
|---|---|---|---|---|---|---|
|**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)**|-||||--||
|**Last year:**|||||||
|**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:**|||||||
||**This 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**|**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**|||||||||
## **17.6 Concessionary loans**
||||**_Description_**|||**This year £**||**Last year £**||
|---|---|---|---|---|---|---|---|---|---|
||||||-|--|-|--||
|**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 £**||
|**Amount of concessionary loans received****_(Multiple loans_**|||||-|--|-|--||
|**_received may be disclosed in aggregate provided that such_**||||||||||
|**_aggregation does not obsure significant information)._**|||||-|--|-|--||
||||||-|--|-|--||
|||**_Total_**|||-|--|-|--||
|||||||||||
||||**This year**|||**Last year**||||
|**Terms and conditions eg interest rate, security**||||||||||
|**provided**||||||||||
|**Value of any concessionary loans which have been**||||||||||
|**committed but not taken up at the reporting date**||||||||||
|**Amounts payable within 1 year**||||||||||
|**Amounts payable after more than 1 year**||||||||||
|**Amounts receivable within 1 year**||||||||||
|**Amounts receivable after more than 1 year**||||||||||
|**17.7 Additional information**||||||||||
||||**This year**|||**Last year**||||
|**Please provide information about the significance of**||||||||||
|**investments to the charity's financial position or**||||||||||
|**performance eg. terms and conditions of loans or the**||||||||||
|**use of hedging to manage financial risk.**||||||||||
|**For all investments measured at fair value, the basis**||||||||||
|**for determining the value, including any assumptions**||||||||||
|**applied when using a valuation technique.**||||||||||
|**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.**||||||||||
**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.**
|**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_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-
--|-
35,508-|-
--|-
--|-
--|
||-
--|-
132,452-|-
--|-
--|-
--|
||-
--|-
139,371-|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**28,589-**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|**Total this year**
**_Total previous year_**
**18.2 Please specify the carrying amou**
**stocks pledged as security for liabilitie**|-
--|-
28,589-|-
--|-
--|-
--|
||-
--|-
35,508-|-
--|-
--|-
--|
||**nt of any**
**s**|||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any debtors or_**
**_prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
3,962-|-
6,297-|
||-
--|-
--|
|**Other debtors**
**Total**|-
3,962-|-
6,297-|
||||
## _**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)**
|**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**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**Section C Notes to the accounts (cont)**
22246 **11**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||||||||
|---|---|---|---|---|---|---|---|---|---|
||||**Amounts falling**||**due within**|**Amounts falling due after more**||||
||||**one year**||||**than one**||**year**|
||||**This year**||**Last year**||**This year**||**Last year**|
||||**£**||**£**||**£**||**£**|
|**Accruals for grants payable**||-|--|-|--|-|--|-|--|
|**Bank loans and overdrafts**||-|--|-|--|-|--|-|--|
|**Trade creditors**||-|234-|-|--|-|--|-|--|
|**Payments received on account for contracts or**||||||||||
|**performance-related grants**||-|--|-|--|-|--|-|--|
|**Accruals and deferred income**||-|33,346-|-|--|-|107,167-|-|--|
|**Taxation and social security**||-|12,447-|-|5,628-|-|--|-|--|
|**Other creditors**||-|13,525-|-|18,434-|-|--|-|--|
||**Total**|-|59,552-|-|24,062-|-|107,167-|-|--|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
||**This year**|**Last year**|
|---|---|---|
|**_Please explain the reasons why income is deferred._**|**_Deferred Income includes_**||
||**_donations of £75,000 and_**||
||**_£32,167 for development_**||
||**_projects in Ecuador that are_**||
||**_planned but have not yet_**||
||**_started. Once the projects_**||
||**_commence, and costs are_**||
||**_incurred, amounts will be_**||
||**_released to Income but will be_**||
||**_shown as Restricted. In_**||
||**_addition, a 3 year grant was_**||
||**_received to cover the costs of_**||
||**_a Support Worker over 3_**||
||**_years. The unexpired portion_**||
||**_of this grant, £33,346, has_**||
||**_been carried forward in_**||
||**_Deferred Income to be release_**||
||**_against the Support Worker's_**||
||**_salary over the remainder of_**||
||**_the period._**||
|**_Movement in deferred income account_**||**This year**||**Last year**|
|---|---|---|---|---|
|||**£**||**£**|
|**Balance at the start of the reporting period**|-|--|-|--|
|**Amounts added in current period**|-|141,065-|-|--|
|**Amounts released to income from previous periods**|||-|--|
|**Balance at the end of the reporting period**|-|141,065-|-|--|
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current perio**
**Unused amounts reversed during the period**|
**d**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|
**Balance at the end of the reporting 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.**|**This year**|-
--|-
--|
|||**Last year**||
|||||
|||||
|||||
||**This year**|**Last year**||
|||||
|||||
|||||
**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**|
|---|---|---|
||||
||||
||||
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
||**This year**||
|---|---|---|
||**Description of item including its legal nature. Please**|**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.**||
||||
||||
||||
||||
## **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:**
|**Please provide the following information where practicable:**|||
|---|---|---|
||**This year**|**Last year**|
|**Explain any uncertainties relating to the amount or timing**|||
|**of settlement; and the possibilty of any reimbursement**|||
|**Where it is not practical to make one or more of these**|||
|**disclosures, please state this fact**|||
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
497,552-|-
274,344-|
||-
--|-
--|
|**Total**|-
497,552-|-
274,344-|
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's exposure to**
**credit risk (the risk of incurring a loss due to a debtor**
**not paying what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial demands) and**
**market risk (the risk that the value of an investment will**
**fall due to changes in the market) arising from financial**
**instruments to which the charity is exposed at the end of**
**the reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in the**
**fair value of basic financial instruments (debtors,**
**creditors, investments (see section 11, FRS 102 SORP))**
**measured at fair value through the SoFA that is**
**attributable to changes in credit risk.**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||
The Charity has minimal credit risk due to non-
payment of debtors. The debtors exposure is small
and relates mainly to sales of products produced in
Ecuador and the UK sold to wholesale customers.
Inidividual balances are small. The Charity has
sufficient liquidity to meet short-term financial
obligations. Cash is held at recognised UK banks
regulated by the Financial Conduct Authority.||
||||
||None|None|
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect of**
**the event or a statement that such an estimate**
**cannot be made**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||None|None|
||||
||||
**Section C Notes to the accounts (cont).000000000009**
## **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**_
|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**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_**|||||||||
|**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**
**£**|
|Donations|UR|General/Core|-
--|-
97,952-|-
97,952-|-
--|-
--|-
--|
|Donations|R|Ecuador|-
--|-
38,282-|-
38,282-|-
--|-
--|-
--|
|Gift Aid|UR|General/Core|-
--|-
24,839-|-
24,839-|-
--|-
--|-
--|
|Donations|UR|General/Core|-
--|-
23,792-|-
23,792-|-
--|-
--|-
--|
|Donations|UR|General/Core|-
--|-
13,186-|-
13,186-|-
--|-
--|-
--|
|Grants - Two Riding|R|Café Support Worker Salary|-
--|-
11,173-|-
9,400-|-
--|-
--|-
1,773-|
|Donations|R|Creative - materials and staffing|-
--|-
9,952-|-
2,500-|-
--|-
--|-
7,452-|
|Grants - The National Lottery|R|Café - Final National Lottery Grant|-
--|-
9,874-|-
9,874-|||-
--|
|Grants - IF|R|Core - Salary|-
--|-
9,819-|-
219-|||-
9,600-|
|Grants - Two Riding|R|Retail Skills Trainer Salary|-
--|-
8,233-|-
6,174-|||-
2,059-|
|Donations|R|Roof repairs|-
--|-
8,043-|-
8,043-|||-
--|
|Donations|R|Café crowdfunder - equipment|-
--|-
5,188-|-
5,188-|||-
--|
|Donations|R|Peru|-
--|-
3,440-|-
3,440-|||-
--|
|Grants - Two Riding Community
|R|Creative materials|-
--|-
2,960-|-
1,480-|||-
1,480-|
|Fund
Donations|UR|General/Core - Mission Partner|-
--|-
2,500-|-
2,500-|||-
--|
|Gift Aid|R|Ecuador - Gift aid following £10K donation|-
--|-
2,500-|-
2,500-|||-
--|
|Grants - Generation Trust|R|Peru - Generation Trust|-
--|-
2,500-|-
2,500-|||-
--|
|Grants - Imagine Foundation|R|Core - Salary IF|-
--|-
2,000-|-
2,000-|||-
--|
|Donations|R|Mosaics for Schools Community Outreach|-
--|-
1,577-|-
1,128-|||-
449-|
|Fundraising|UR|General/Core|-
--|-
1,234-|-
1,234-|-
--|-
--|-
--|
|Grants - North Yorkshire Council|R|LL Community Outreach - Get Going Grant|-
--|-
1,000-|-
1,000-|-
--|-
--|-
--|
|Donations|R|LL Community Outreach|-
--|-
645-|-
645-|-
--|-
--|-
--|
|_Donations_|R|Ecuador|-
--|-
633-|-
633-|-
--|-
--|-
--|
|**Total Funds**|||-
--|-
281,322-|-
258,509-|-
--|-
--|-
22,813-|
||||||||||
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Other Funds|R||-
--|-
94,082-|-
94,082-|-
--|-
--|-
--|
|Other Funds|UR||-
--|-
74,332-|-
74,332-|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**Total Funds**|||-
--|-
168,414-|-
168,414-|-
--|-
--|-
--|
||||||||||
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**This year**|||
|---|---|---|---|
|||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
|||**power for its conversion**||
||Between unrestricted and|||
||restricted funds|||
||Between endowment and|||
||restricted funds|||
||Between endowment and|||
||unrestricted funds|||
|||||
||**Last year**|||
|||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
|||**power for its conversion**||
||Between unrestricted and|||
||restricted funds|||
||Between endowment and|||
||restricted funds|||
||Between endowment and|||
||unrestricted funds|||
|||||
## **27.4 Designated funds**
||**27.4 Designated funds**|||
|---|---|---|---|
||**This year**|||
||**Planned use**|**Purpose of the designation**|**Amount**|
|||||
|||||
|||||
|||||
|||||
|||||
||**Last year**|||
||**Planned use**|**Purpose of the designation**|**Amount**|
|||||
|||||
|||||
|||||
|||||
|||||
**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 TRUE 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**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**||**Remuneration**||**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**|||**Other**||**TOTAL**|
||||||||**gratia**|||||
||||**£**||**£**||**£**||**£**||**£**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||||||||||||
|**_Please give details of why remuneration_**|**_or other employment_**|||||||||||
|**_benefits were paid._**||||||||||||
|**_Where an ex gratia payment has been made to a trustee, provide_**||||||||||||
|**_an explanation of the nature of the payment._**||||||||||||
## **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)**
**TRUE**
_**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**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Remuneration**||**Pension**||**Redundancy**||**Other**||**TOTAL**|
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**||||**contribution**|**(including loss**
**of office)/ex**
**gratia**||||||
||||**£**||**£**||||**£**||**£**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||||||||||||
|**_Please give details of why remuneration_**|**_or other employment_**|||||||||||
|**_benefits were paid._**||||||||||||
|**_Where an ex gratia payment has been made to a trustee, provide_**||||||||||||
|**_an explanation of the nature of the payment._**||||||||||||
## **28.2 Trustees' expenses**
|**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this_**|**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this_**|**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this_**|**_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)**||||**_TRUE_**|
|**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.**_
## **This year**
|**This year**|**This year**|**This year**|**This year**|||||
|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**||
||||||||**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**
**period end**|**at**|**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._**||||||||
|**Last year**||||||||
|**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**||
||||||||**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**
**period end**|**at**|**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.**
## **Trustees’ Annual Report for the period**
**From: 1.1.2024 To: 31.12.24**
## **Charity’s name: Artizan International**
## **Charity registration number: 1160494**
## **Objectives and Activities**
||SORP
referen
ce||
|---|---|---|
|Summary of the
purposes of the
charity as set out
in its governing
document|Para
1.17|1. To relieve the needs of disabled people in Yorkshire and the surrounding area
by providing opportunities to engage in socially interactive craft-based activities
and to learn craft-based skills. 2. The relief of poverty among disabled people in
such parts of the world as the trustees shall from time to time determine in
particular but not exclusively through the provision of training in craft-based
skills and the establishment of craft-based social enterprise organisations, to
provide training and employment opportunities for such people. 3. The
promotion of social inclusion for the public benefit amongst people with
disabilities.|
|Summary of the
main
activities in
relation to those
purposes for the
public benefit, in
particular, the
activities, projects
or services
identified in the
accounts.|Para
1.17
and
1.19|**Artizan International enables, empowers and supports people with disabilities**
**in the UK, Ecuador and Peru.**
**Activities - Peru**
Artizan’s Peru operation in Arequipa, a popular tourist destination, continues to
develop following the opening of the café and shop in 2023. The site includes 3
craft training workshops covering textiles, jewellery and screen printing as well
as a shop and café.
There are 11 disabled participants receiving paid work: 5 are people with
physical disabilities who are making various craft products and 6 are deaf people
working in the café.
We have been working to generate more business through engagement with the
local Tourist Office and social media activity. The quality and range of food and
drink has been improved and steps taken to improve marketing. The training
and employment opportunities provided for participants reduces social
isolation, increases wellbeing, and enables them to support themselves
financially and their employment.
**Activities - Ecuador**
21 artisans with disabilities are employed at the Artizan Centre in Santo
Domingo, Ecuador, which provides them with training and employment
opportunities. High-quality crafts skills are taught including papermaking,
jewellery, screen-printing & textiles, and artisans are equipped with everything
they need to make products at home due to their wheelchair use and access|
needs. Artizan purchases products from artisans for sale mainly in the UK, but they are able to sell their work independently. Artizan provides ongoing support. Artisans have grown in skill and confidence and are able to support their families from the money they are paid. The political and security situation in Santo Domingo remains challenging. The possibility of opening a shop and cafe in Mindo, which is a safer location with greater visitor footfall, has been explored. Working with local partners to sell products into the local market is also under consideration. For the time-being, over 5,000 craft products have been sold in the UK shop during the year. **Activities UK** Artizan International’s UK base is in Harrogate, North Yorkshire in two locations close to each other in the centre of the town, the Café and the Shop. There are creative spaces in both locations providing a range of therapeutic arts and crafts workshops to provide social inclusion for those on the periphery of their community. Products manufactured locally by disabled trainees include a range of organic scented candles, skincare products and cosmetics. This operation provides production and manufacturing skills alongside social inclusion and a creative outlet for those with both physical and learning disabilities. Talking scales and thermometers allows us to train even those who are visually impaired. Disabled members receive training in a full range of mixed mediums of craft skills in the creative spaces, and enjoy the opportunity to spend time working together in groups. The work produced is displayed in our buildings, local businesses and the town centre in exhibitions and art installations. Artizan has grown significantly in the UK and now supports over 30 people with physical and learning disabilities. As well as receiving training and producing craft products such as scents, skin creams and candles, they train in the Café and the shop and are given industry recognised training and vocational certificates in hospitality, and retail, including merchandising, customer service, and stock control. Following training at Artizan, many members are now in paid employment or independent volunteering placements leading independent lives. Our Community work in Harrogate includes a fortnightly youth club for young people with SEN aged 16+, an after school club for children with SEN aged 8-15 and our Mosaics for schools project that visits 4 schools every year, giving our disabled artists an opportunity to teach their craft and educate primary school children about disability ensuring a generation of able-allies in our community. We have given a series of talks about disability and the work of Artizan to community and business groups in our efforts for transformational change and our training Cafe has been awarded 2 industry awards for their inclusion efforts. Artizan promotes disability in the community and promotes people with disabilities and learning difficulties working and contributing as visible and respected members of the community. Artizan is very grateful for the support of more than 100 volunteers, who make the employment of Artizan’s members possible and provide training and support. The Shop is a key part of Artizan’s work in South America with the facility to sell products made in Ecuador.
|||Artizan exhibits and sells products at trade fairs and festivals, including New
Wine Festival in July, Knit and Stitch in Harrogate in November and a number of
Little Bird Craft markets during the course of the year.|
|---|---|---|
|Statement
confirming
whether the
trustees have had
regard to the
guidance issued
by the Charity
Commission on
public benefit|Para
1.18|The trustees confirm that, in making decisions about the activities of Artizan
International, due regard has been given to the Charity Commission's public
benefit guidance when exercising any powers or duties to which the guidance is
relevant.|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||SORP
refere
nce||
|---|---|---|
|Policy on grant
making|Para
1.38|- NA|
|Policy on social
investment
including
program related
investment|Para
1.38|- NA
|
|Contribution
made by
volunteers|Para
1.38|Artizan International is extremely grateful for the time, talents and abilities
contributed by all our volunteers, all of whom do an excellent job. We are
fortunate to have a large team of 100 regular volunteers who help to support
our disabled participants at UK craft sessions, provide support at public events
and assist with fund-raising etc. We also value our overseas volunteers, without
whom we would not be able to train and support the many people with
disabilities that we are working with.
Amongst our volunteers we have 14 young volunteers giving their time weekly
as part of the Bronze DofE scheme which we are delighted to support. The
transformational impact of attitudes towards people with disabilities through
volunteering is a key aspect of our operations.|
## **Achievements and Performance**
||SORP
referen
ce||
|---|---|---|
|Summary of the
main
achievements of
the charity,|Para
1.20|**Achievements – Peru**
Artizan Peru has now been fully operational with Café and Shop for a year and is
supporting 11 members. A product range of more than 200 craft products has
been designed and produced. Awareness and acceptance of people with
disabilities have beenpromoted in Arequipa through the Café. People with|
|identifying the
difference the
charity’s work has
made to the
circumstances of
its beneficiaries
and any wider
benefits to society
as a whole.||physical disabilities and learning difficulties produce high quality craft products
for sale in the shop. Artizan raised money from donor organisations for
replacement wheelchairs, prescription glasses and Christmas hampers for
members and their families.
One member has now gone back into paid employment outside of Artizan after
rehabilitation and training provided by Artizan
**Achievements - Ecuador**
Significant improvements have been made in: -
●Merchandising – ensuring product made meets demand
●Product design and development
●One member has now gone back into paid employment outside of
Artizan after rehabilitation and training provided by Artizan following a
serious accident
**Achievements - UK**
●Cafe Sales continue to grow. The team continues to focus on optimising
margin by reducing costs where possible with food and packaging
suppliers and minimising waste.
●There has been a 70% increase in members attending training and
working sessions. There are now 29 members regularly attending craft
and Café sessions. Over 700 hours of training were provided during the
year.
●The training certificates for members' achievements in every stage of
their training have begun and are going well, this has been managed
extremely well by the Training Volunteer. During the year, 2 members
graduated from Artizan to paid employment in the commercial sector.
●Special SEN structures allow Artizan to record achievements in
alternative methods such as photographs and support staff reports. This
also means that progress can be measured and members’ skills
recognised.
●20 youth club sessions for young people with disabilities have been held
in Harrogate and the surrounding area.
●We continue to see the benefit of having creative sessions running
alongside the cafe training. With many members with different needs
and abilities and many with ASD (Autism Spectrum Disorder), the option
to break out to a creative session and try different activities and creative
processes is a huge part of our members' enjoyment of their time with
us. Nowhere else can young disabled adults enjoy such flexibility of
services.
●All 4 Artizan Organics sessions are full as it is a popular project with a
focus on production and training rather than therapeutic art and
capacity has been increased from 3 to 4 members per session at
present.
●Artizan has been chosen as one of the Co-ops’ community fund charities
again for the Mosaics for Schools project. A campaign has begun to
engage people by choosing Artizan as their charity if they are a Co-op
shopper.|
|---|---|---|
**Financial Review**
|||||||
|---|---|---|---|---|---|
||Review of the|Para|Artizan International made very good progress during the year. Café sales were|||
||charity’s financial|1.21|higher by|14% due to higher prices, some underlying growth in volumes, and an||
||position at the end||increase in the number of members receiving training, for which Artizan receives|||
||of the period||some income. Supporter Donations were up £116,000 (132%) to £205,000|||
||||thanks to|very generous support from several donors, this after excluding||
||||donations given against specific projects in South America that have not yet|||
||||started, which have been held as deferred income and not taken to Income and|||
||||Expenditure until planning for those projects has been completed and they are|||
||||ready to proceed. Included in Donations was £8,000 given for roof repairs on the|||
||||Oxford Street property that were urgently needed. Grant funding was lower by|||
||||£32,000 (40%) on completion of National Lottery grant funding, which was|||
||||generously provided over three years to 2024.|||
||||Income from the Shop and Artizan Organics was up by about 10% to £93,000,|||
||||mainly due to increased Organics sales and member sessions. £7,500 of Other|||
||||Income came from insurance proceeds from a fire on the top floor of Cambridge|||
||||Street.|||
||||Total Income was therefore up 22.6% to £632,880 (2023 - £515,521), of which|||
||||£117,821 was restricted.|||
||||Cost of sales were down by £25,000. There was good control over Café|||
||||ingredients and payments to Ecuador was slightly lower as better control was|||
||||established over product merchandising. Otherwise, Ecuador support costs were|||
||||lower due to that operation becoming better established.|||
||||Café rent|and rates were lower by £15,000 due to a rental holiday following||
||||signing of a lease extension over the property. Other premises costs, at £18,000,|||
||||were £15,000 higher due to repairs following the fire, which were partly funded|||
||||by insurance, and repairs to the Oxford Street roof, which were funded by|||
||||donations.|||
||||The Peru|costs were substantially lower by nearly £40,000, at £10,600 due to||
||||completion of the Café fit out in 2023.|||
||||Salaries and wages were up 40% to £283,000 as additional resources were|||
||||recruited|to cope with growth in operations.||
||||The net surplus of the Charity for the year was £71,298 (2023 – deficit of|||
||||£72,265)|||
||||Cash balances increased by £224,000 to £498,000. Artizan is very well placed to|||
||||expand the number of people with disabilities it is able to support and plans for|||
||||expansion in South America are under review. Deferred Income held pending|||
||||execution of these expansion plans was £107,000 at 31 December 2024.|||
|||||||
|Statement
explaining the
policy
for
holding
reserves stating
why they are
held|Para
1.22|The trustees are committed to ensure that Artizan International is well placed to
manage its financial obligations, deliver on its commitments to all related
stakeholders and remain financially solvent, whilst fulfilling its objectives aligned
to its charitable goals.
**Summary:**
Artizan International will secure funds from a wide range of sources including
charitable donations, applications to grant making trusts, private giving, church
donations, national and local charitable organisations and government funding.
It is anticipated that expenditure commitments would be made only when funds
are anticipated and that no attempt will be made to commit financial resources
to overseas projects without there being a confirmed source of funds to meet
any committed expenditure. At the same time, income from donors given for a
specific project will not be taken to Income and Expenditure until the project
starts but will be held as deferred income. Such income will only be released
against the projects to which it relates.
Cash balances are tracked monthly. They are reported and verified against bank
statements on a monthly cycle. Any account that is not recorded and verified
will be raised to the trustees for evaluation.
Cash balances:
It is the goal of the trustees to ensure that the charity remains an ongoing
concern and that there are funds in hand to meet all obligations. To do this the
charity has a policy on reserves which ensures that cash is available to pay
salaries, fund on-going expenses and budgeted activities and additional funds
are in place to anticipate material changes in unplanned expenditure. The
charity will hold funds in restricted and unrestricted managed accounts and has
apolicyon each of these types of funds.|
|---|---|---|
|Amount of
reserves held|Para
1.22|In addition to all restricted funds, Artizan International holds cash balances
sufficient to fund its activities for at least 6 months without income. This
requires a regular review of budgeted outgoings including salaries and all other
operational costs and Trustees will scrutinise appropriate financial reports at
each meeting and take appropriate actions to protect the charity's financial
sustainability.|
|Reasons for
holding zero
reserves|Para
1.22|**-**NA|
|Details of fund
materially in
deficit|Para
1.24|**-**NA|
|Explanation of any
uncertainties
about the charity
continuing as a
goingconcern|Para
1.23|- NA|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|The charity’s
principal sources
of funds
(including any
fundraising)|Para
1.47|Artizan International funds come from personal gifts from individuals,
supporting churches and organisations, grant-making trusts and fundraising
events.
Artizan relies on the generosity of its donors and grant awarding bodies and
receives no statutory funding.|
|---|---|---|
|Investment
policy and
objectives
including any
social investment
policy
adopted|Para
1.46|Cash balances are maintained in interest-bearing bank accounts with recognised
banks in the UK that are regulated by the Financial Conduct Authority. Artizan
endeavours to split its cash across several accounts to ensure that the Charity
would benefit from the UK Government’s Deposit Protection Scheme.|
|A description of
the principal
risks facing the
charity|Para
1.46|Artizan maintains a Risk Register, which is reviewed at meetings of the Trustees.
It maintains insurance policies covering typical risks including Public and
Employer’s Liability, fire, theft and damage. The Charity’s reserves policy is
intended to manage any financial risks. The Overseas activities of Artizan are
managed through separate Non-governmental Organisations. The liabilities of
those organisations are separate from the UK. Artizan continues to support the
Overseas operations financially and through management support. There are
political risks in Ecuador inparticular that Artizan works hard to manage.|
|
|||
## **Structure, Governance and Management**
|Description of charity’s trusts:|||
|---|---|---|
|Type of governing document (trust deed,
royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?(e.g
unincorporated association,
CIO)|Para 1.25|Charitable Incorporated Organisation|
|Trustee selection methods including
details of any constitutional provisions
e.g. election to post or name of any
person or body entitled to appoint one
or more trustees|Para 1.25|Appointed by existing trustees|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
|Policies and procedures adopted for the
induction
and training of trustees|Para 1.51|-|
|---|---|---|
|Para 1.51|The Board of Trustees are responsible for overseeing
and governance of the charity. They meet with the 3
Directors of Artizan International, who are
responsible for the UK, South America and Finance
and Administration respectively, at least 4 times per
year.
The Directors are responsible for day-to-day
operations, and manage the charity's volunteers in
the UK, and overseas (through on-going training,
regular emails, reports and online meetings).
.|
|---|---|
|Para 1.51||
## **Reference and Administrative details**
|Charityname|Artizan International|
|---|---|
|Other names the charityuses|None(PreviouslyCraft Aid International)|
|Registered charity number|1160494|
|**Charity’s principal address**|**39 Oxford Street,**|
||**Harrogate,**|
||**HG1 1PW**|
## **Names of the charity trustees of the charity:**
|**Trustee name**|**Office (if any)**|**Dates acted**
**if not for**
**wholeyear**|**Name of person (or body) entitled to**
**appoint trustee (if any)**|
|---|---|---|---|
|Dr Richard Hall|Chairman|Resigned 12
February
2025||
|Elizabeth Sewell|Secretary|||
|Richard Paul|Treasurer|||
|Stephen Howell|Acting Chair|||
|Rev Alan Garrow||Resigned 30
April 2025||
|Lisette Robinson||Resigned 30
September
2024||
|Serenity Stewart||||
|Andrena Saripo||Resigned 30
April2025||
|Carmel
Wadsworth||Appointed
30 April 2025|Appointed by Board of Trustees|
|Sharon Neilsen||Appointed
30 April 2025|Appointed by Board of Trustees|
|Shantelle Williams||Appointed
23 July 2025|Appointed by Board of Trustees|
Corporate trustees – names of the directors at the date the report was approved
**Director name NA**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year NA**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees: (overleaf)**
**Signature(s) Full name(s) Position (eg Secretary,** Steve Howell **Chair, etc)** ~~ee~~ Trustee **Date** ~~ee~~ 08/10/2025 ~~po~~
Richard Paul Treasurer
Artizan International **1160494** FOR ENGLAND AND WALES Annual accounts for the period Period start date **1/1/2024 To** Period end date **31/12/2024** ay BENG ANE WAS — **Section A Statement of financial activities**
|Artizan International
—|Artizan International
—|Artizan International
—|**1160494**
—|**1160494**
—|—|
|---|---|---|---|---|---|
|Annual accounts for the period
—||||||
|Period start date
—|**1/1/2024**
—|**To**
—|Period end date
—|**31/12/2024**
—||
|**Section A Statement of financial activities**
Guidance Notes
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
S01
-
114,710-
-
117,820-
-
232,530-
-
112,891-
S02
-
394,148-
-
--
-
394,148-
-
398,864-
S03
-
--
-
--
-
--
-
--
-
--
S04
-
6,202-
-
--
-
6,202-
-
3,766-
S05
-
--
-
--
-
--
-
--
-
--
S06
-
--
-
--
-
--
-
--
-
--
S07
-
515,060-
-
117,820-
-
--
-
632,880-
-
515,521-
S08
-
--
-
--
-
--
-
--
-
--
S09
-
466,574-
-
95,008-
-
--
-
561,582-
-
587,786-
S10
-
--
-
--
-
--
-
--
-
--
S11
-
--
-
--
-
--
-
--
-
--
S12
-
466,574-
-
95,008-
-
--
-
561,582-
-
587,786-
**Net income/(expenditure) before investment gains/**
S13
-
48,486-
-
22,812-
-
--
-
71,298-
-
72,265-
S14
-
--
-
--
-
--
-
--
-
--
S15
-
48,486-
-
22,812-
-
--
-
71,298-
-
72,265-
S16
-
--
-
--
-
--
-
--
-
--
S17
-
--
-
--
-
--
-
--
-
--
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
--
-
--
-
--
-
--
-
--
S19
-
--
-
--
-
--
-
--
-
--
S20
-
48,486-
-
22,812-
-
--
-
71,298-
-
72,265-
S21
-
492,087-
-
--
-
--
-
492,087-
-
564,353-
S22
-
540,573-
-
22,812-
-
--
-
563,385-
-
492,087-
—||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
48,486-|-
22,812-|-
--|-
71,298-|-
72,265-|
|||||||
||-
492,087-|-
--|-
--|-
492,087-|-
564,353-|
||-
540,573-|-
22,812-|-
--|-
563,385-|-
492,087-|
**Section B Balance sheet** ~~a~~
||Guidance Notes||**Unrestricted**
**funds**|**Unrestricted**
**funds**|**Restricted**
**income funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Endowment**
**funds**|**Total this**
**year**||**Total last**
**year**|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||**£**||**£**||**£**|**£**||**£**|
|**Fixed assets**||||F01||F02||F03|F04||F05|
|**Intangible assets (Note 15)**|B01||-|--|-|--|-|--
-|--|-|--|
|**Tangible assets (Note 14)**|B02||-|200,000-|-|--|-|--
-|200,000-|-|200,000-|
|**Heritage assets (Note 16)**|B03||-|--|-|--|-|--
-|--|-|--|
|**Investments (Note 17)**|B04||-|--|-|--|-|--
-|--|-|--|
|**_Total fixed assets_**|B05||-|200,000-|-|--|-|--
-|200,000-|-|200,000-|
|**Current assets**||||||||||||
|**Stocks (Note 18)**|B06||-|28,589-|-|--|-|--
-|28,589-|-|35,508-|
|**Debtors (Note 19)**|B07||-|3,962-|-|--|-|--
-|3,962-|-|6,297-|
|**Investments (Note 17.4)**|B08||-|--|-|--|-|--
-|--|-|--|
|**Cash at bank and in hand (Note 24)**|B09||-|334,226-|-|163,326-|-|--
-|497,552-|-|274,344-|
|**_Total current assets_**|B10||-|366,777-|-|163,326-|-|--
-|530,103-|-|316,149-|
|||||||||||||
|**Creditors: amounts falling due within one**
**year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**|B11
B12
B13|-
26,206-
-
33,346-
-
--
-
59,552-
-
24,062-
-
340,571-
-
129,980-
-
--
-
470,551-
-
292,087-
-
540,571-
-
129,980-
**-**
**--**
-
670,551-
-
492,087-
~~ee~~
~~a~~
~~Po~~||||||||||
|||||||||||||
|**Creditors: amounts falling due after one**||||||||||||
|**year (Note 20)**|B14||-|--|-|107,167-|-|--
-|107,167-|-|--|
|**Provisions for liabilities**|B15||-|--|-|--|-|--
-|--|-|--|
|**_Total net assets or liabilities_**|B16|-
540,571-
-
22,813-
-
--
-
563,384-
-
492,087-
P~~e~~||||||||||
|**Funds of the Charity**||||||||||||
|**Endowment funds (Note 27)**|B17||-|--||||-|--|-|--|
|**Restricted income funds (Note 27)**|B18||-|--|-|22,813-||-|22,813-|-|--|
|**Unrestricted funds**|B19||-|540,571-|||-|--
-|540,571-|-|492,087-|
|**Revaluation reserve**|B20|||||||-|--|||
|**_Total funds_**|B21||-|540,571-|-|22,813-|-|--
-|563,384-|-|492,087-|
|Signed by one or two trustees on behalf of all the
trustees|Signature
Print Name
Date of
approval
dd/mm/yyyy
Richard Paul
8/10/2025
Stephen Howell
8/10/2025
~~ee~~ ee ee
eae
ee
ieee]|||||||||||
**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 preparing their • and with* 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* ü 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:**_
|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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:_**|
• and 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 (FRS 102) issued on 16 July 2014
• and with*
ü
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
conclusion that th
Disclosure of any
concern assumpti
Where accounts a
concern basis, ple
with the basis on
accounts and the
regarded as a goi
**1.3 Change of a**
The accounts pres|to those fa
e charity is
uncertaintie
on doubtful;
re not prep
ase disclos
which the tr
reason why
ng concern.
**ccounting**
ent a true a|ctors that support the
a going concern;
s that make the going
ared on a going
e this fact together
ustees prepared the
the charity is not
**policy**
nd fair view and the a|**_There are no uncertainties that cast doubt on the charity's ability to_**
**_continue as a going concern_**||
||||
**_Not applicable_**||
||||**_Not applicable_**||
||||ccounting policies adopted are those outlined in note { }.||
|Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|||
||||||
||||||
|**_(i) the nature of t_**|**_he change_**|**_in accounting policy_**|**_;_**||
|**_(ii) the reasons w_**
**_provides more re_**|**_hy applyin_**
**_liable and_**|**_g the new accountin_**
**_more relevant inform_**|**_g policy_**
**_ation; and_**||
|**_(iii) the amount o_**
**_current period, e_**
**_amount of the ad_**
**_presented, 3.44 F_**|**_f the adjus_**
**_ach prior p_**
**_justment r_**
**_RS 102 SO_**|**_tment for each line a_**
**_eriod presented and_**
**_elating to periods bef_**
**_RP._**|**_ffected in the_**
**_the aggregate_**
**_ore those_**||
|**1.4 Changes to**
No changes to ac|**accountin**
counting est|**g estimates**
imates have occurred|in the reporting period (3.46 FRS 102 SORP).||
|Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|||
||||||
||||||
|**_(i) the nature of a_**|**_ny change_**|**_s;_**|||
|**_(ii) the effect of t_**
**_and liabilities for_**|**_he change_**
**_the curren_**|**_on income and expen_**
**_t period; and_**|**_se or assets_**||
|**_(iii) where practic_**
**_future periods._**|**_able, the e_**|**_ffect of the change in_**|**_one or more_**||
|**1.5 Material prior**
No material prior y
Yes*
No*
**_Please disclose:_**|**year error**
ear error h|**s**
ave been identified in t|he reporting period (3.47 FRS 102 SORP).||
||ü|* -Tick as appropriate|||
||||||
||||||
|**_(i) the nature of t_**|**_he prior pe_**|**_riod error;_**|||
|**_(ii) for each prior_**
**_of the correction_**|**_period pre_**
**_for each a_**|**_sented in the accoun_**
**_ccount line item affec_**|**_ts, the amount_**
**_ted; and_**||
|**_(iii) the amount o_**
**_prior period pres_**|**_f the corre_**
**_ented in th_**|**_ction at the beginnin_**
**_e accounts._**|**_g of the earliest_**||
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**End of Start 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**
**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
## **2.2 INCOME**
|**2.2 INCOME**|||||||
|---|---|---|---|---|---|---|
|_This standard list of accounti_
_additional policy has been ad_|_ng policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or_
_opted then this is detailed in the box below._||||||
|**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and loss**
**2.3 EXPENDITURE**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instrument**
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in progre**
**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|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.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only occurs when
the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of
probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
The charity has received government grants in the reporting period
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.
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are
also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
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.
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.
**es** 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.
**AND LIABILITIES**
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.
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.
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.
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.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
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
**s**
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.
These are capitalised if they can be used for more than one year, and cost at least
100
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
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.
They are valued at cost.
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
**ss** 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 (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 a
the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents
with a maturity date of less than one year held for investment purposes rather than to meet short term cas
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.||||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
||||||ü||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
|||||Yes|No|N/a|
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||ü|||
||||00
Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
||||||ü||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
|||||ü|||
||||
Yes
No
N/a||||
|||||ü|||
||||Yes
No
N/a||||
|||||||ü|
||||Yes
No
N/a||||
||||t|ü|||
||||Yes
No
N/a||||
||||h|||ü|
||||Yes
No
N/a||||
|||||||ü|
||||||||
||||||||
|**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)**|**Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|
|**Note 3**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||||
|**Donations and**
**legacies:**|
Donations and gifts|-
89,870-|-
67,761-|-
--|-
157,631-|-
8,742-||
||Gift Aid|-
24,839-|-
2,500-|-
--|-
27,339-|-
24,313-||
||Legacies|-
--|-
--|-
--|-
--|-
--||
||General grants provided by government/other
charities||-
47,560-|-
--|-
47,560-|-
79,836-||
||Membership subscriptions and sponsorships which
are in substance donations|
-
--|-
--|-
--|-
--|-
--||
||Donated goods, facilities and services|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
114,709-|-
117,821-|-
--|-
232,530-|- 112,891-||
|||||||||
|**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**|UK Charitable Activities|-
394,148-|-
--|-
--|-
394,148-|- 398,864-||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
394,148-|-
--|-
--|-
394,148-|- 398,864-||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||Interest income|-
6,202-|-
--|-
--|-
6,202-|-
3,766-||
||Dividend income|-
--|-
--|-
--|-
--|-
--||
||Rental and leasing income|-
--|-
--|-
--|-
--|-
--||
||Other|-
--|-
--|-
--|-
--|-
--||
||**Total**|-
6,202-|-
--|-
--|-
6,202-|-
3,766-||
|||||||||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
|||-
--|-
--|-
--|-
--|-
--||
||**Total**|-
--|-
--|-
--|-
--|-
--||
|||||||||
||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**
**E**
**n:**|-
--|-
--|-
--|-
--|-
--||
|||||||||
|||-
515,059-|-
117,821-|-
--|-
632,880-|- 515,521-||
|||||||||
|**All income in the**
**provide descript**|**prior year was unrestricted except for: (please**
**ion and amounts)**|||||||
|**Where any endo**
**period, please gi**
**Where any endo**
**period, please gi**|**wment fund is converted into income in the reporting**
**ve the reason for the conversion.**
**wment fund is converted into income in the prior**
**ve the reason for the conversion.**|||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**Within the incom**
**(please disclose**|**e items above the following items are material:**
**the nature, amount and any prior year amounts)**|||||||
**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**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
|**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._**|**Total**
**Description**||-
--|
||||**Last year**
**£**|
||||-
--|
||||-
--|
||||-
--|
||||-
--|
||**Total** -
--
**This year**
**Last year**||-
--|
|||||
||**This year**
**Last year**|||
|||||
**Section C Notes to the accounts (cont)**
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|
|**Note 5 Donated goods, facilities and services**
**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--|||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||**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.**|||||
||||||
||||||
||||||
**Section C Notes to the accounts (cont) Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|**This year**
**Last year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking legacies|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Incurred seeking grants|-
--|-
--|-
--|-
--||||-
--|
|Operating membership schemes and social
lotteries|
-
--|-
--|-
--|-
--||||-
--|
|Staging fundraising events|-
--|-
--|-
--|-
--||||-
--|
|Fudraising agents|-
--|-
--|-
--|-
--||||-
--|
|Operating charity shops|-
--|-
--|-
--|-
--||||-
--|
|Operating a trading company undertaking
non-charitable trading activity|-
--|-
--|-
--|-
--||||-
--|
|Advertising, marketing, direct mail and
publicity|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Start up costs incurred in generating new
source of future income|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Database development costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Other trading activities|-
--|-
--|-
--|-
--||||-
--|
|Investment management costs:|-
--|-
--|-
--|-
--||||-
--|
|Portfolio management costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Cost of obtaining investment advice|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Investment administration costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Intellectual property licencing costs|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Rent collection, property repairs and
maintenance charges|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total expenditure on raising funds**
**Expenditure on charitable activities:**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
|**Charitable Activities**|-
514,022-|-
47,560-|-
--|-
561,582-|-
587,786-||-
--|-
587,786-|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total expenditure on charitable**
**activities**
**Separate material item of expense**|-
514,022-|-
47,560-|-
--|-
561,582-|-
587,786-|-
--|-
--|-
587,786-|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**
**Other**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||-
514,022-|-
47,560-|-
--|-
561,582-|-
587,786-|-
--|-
--|-
587,786-|
|**Other information:**
**Analysis of expenditure on charitable activities**|||||||||
||
**This year**||||**Last year**||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant funding**
**of activities**|**Support Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity 1|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Activity 2|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|Other|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
|**Total**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--|
||||||||||
## **Other information:**
|**Other information:**|**Other information:**|**Other information:**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Analysis of expenditure on charitable activities**|||||||||||||||||
|||||**This year**||||||||**Last year**|||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**||**Grant funding**
**of activities**||**Support**|**Costs**||**Total this**
**year**|**Activities**
**undertaken**
**directly**|||**Grant**
**funding of**
**activities**||**Support**
**Costs**||**Total last**
**year**|
|||**£**||**£**|**£**|||**£**||**£**||**£**||**£**||**£**|
|Activity 1|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Activity 2|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Other|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|**Total**|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|**Other information:**|**Other information:**|**Other information:**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Analysis of expenditure on charitable activities**|||||||||||||||||
|||||**This year**||||||||**Last year**|||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**||**Grant funding**
**of activities**||**Support**|**Costs**||**Total this**
**year**|**Activities**
**undertaken**
**directly**|||**Grant**
**funding of**
**activities**||**Support**
**Costs**||**Total last**
**year**|
|||**£**||**£**|**£**|||**£**||**£**||**£**||**£**||**£**|
|Activity 1|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Activity 2|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|Other|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
|**Total**|-|--|-|--|-|--|-|--|-|--|-|--|-|--|-|--|
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**|**Description**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|
|---|---|---|---|---|
|||-
--|-
--||
||||||
|||-
--|-
--||
|||-
--|-
--||
|||-
--|-
--||
||||||
|||-
--|-
--||
|**Total extrordinary items**||-
--|-
--||
||||||
**Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||||**Amount received**|**Amount received**|**Amount received**||**Amount paid out**|**Amount paid out**|**Amount paid out**||**Balance held at**|**Balance held at**|**period end**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Description/name of party**|**Related party**|||||||||||||
|||**(Yes or No)**||**This year**||**Last year**||**This year**||**Last year**||**This year**||**Last year**|
|||||**£**||**£**||**£**||**£**||**£**||**£**|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
||||-|--|-|--|-|--|-|--|-|--|-|--|
|||**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**|**Balance held at**|**period end**|
|---|---|---|---|---|---|---|
|||||**This year**||**Last year**|
|||||**£**||**£**|
||||-|--|-|--|
||||-|--|-|--|
||||-|--|-|--|
||||-|--|-|--|
||||-|--|-|--|
|||**Total**|-|--|-|--|
**Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--|-
--||
|Other|-
--|-
--|-
--|-
--|-
--||
|**Total**|-
--|-
--|-
--|-
--|-
--||
|**Last year**|||||||
|**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._**|||||||
||||||||
_**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 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).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of accounts_**
**_and other services provided by your independent examiner. If nothing was paid please_**
**_enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**Section C Notes to the accounts (cont)**
**Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme**
**Other employee benefits**|**)**|**This year**
**£**|**Last year**
**£**||
|---|---|---|---|---|
|||-
263,210-|-
188,773-||
|||-
14,860-|-
10,990-||
|||-
5,306-|-
3,688-||
|||-
--|-
--||
|**This year:**
**Please provide details of expenditure on sta**
**whose contracts are with and are paid by a r**
**Last year:**
**Please provide details of expenditure on sta**
**whose contracts are with and are paid by a r**
**_Please give details of the number of employ_**
**_within each band of £10,000 from £60,000 up_**
**_provided._**
**No employees received employee benefits (e**
**costs) for the reporting period of more than**|**Total staff costs**
**ff working for the charity**
**elated party**
**ff working for the charity**
**elated party**
**_ees whose total employee be_**
**_wards. If there are no such t_**
**xcluding employer pension**
**£60,000**|-
283,376-|-
203,451-||
||||||
|||None|||
||||||
|||None|||
|||**_nefits (excluding employer pension costs) fell_**
**_ransactions, please enter 'true' in the box_**|||
|||**No employees received employee benefits (excluding**
**employer pension costs) for the reporting period of more than**
**£60,000**|||
||||||
|**Band**||**Number of employees**|||
|||**This year**
-
--|**Last year**
-
--||
|**£60,000 to £69,999**|||||
|**£70,000 to £79,999**||-
--|-
--||
|**£80,000 to £89,999**||-
--|-
--||
|**£90,000 to £99,999**||-
--|-
--||
|**£100,000 to £109,999**||-
--|-
--||
||||||
|**Please provide the total amount paid to key**
**(includes trustees and senior management)**
**charity. For specific amounts paid to trustee**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**11.3 Ex-gratia payments to employees and o**
**_Please complete if an ex-gratia payment is m_**
**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 v**
**to an asset)**
**11.4 Redundancy payments**
**_Please complete if any redundancy or termin_**
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the bal**
**Please state the accounting policy for any re**
**payments**|**management personnel**
**for their services to the**
**s, see Note 28.**||||
|||**This year**|**Last year**||
|||**£**|**£**||
|||-
86,000-|-
33,326-||
||||||
|||**This year**
**Number**|**Last year**
**Number**||
||**Fundraising**|-
--|-
--||
||**Charitable Activities**|-
21-|-
14-||
||**Governance**|-
--|-
--||
||**Other**|-
--|-
--||
||**Total**
**thers (excluding trustees)**
**_ade._**|-
21-|-
14-||
||||||
||**This year**||||
||**Last year**||||
||||||
||
**This year**||||
||**Last year**||||
||**alue of any waiver of a right**
**_ation payment is made in the_**
**ance sheet date**
**dundancy or termination**||||
|||**This year**|**Last year**||
|||**£**
-
--|**£**
-
--||
|||**_period._**|||
|||**This year**|**Last year**||
|||**£**
-
--|**£**
-
--||
||||||
||||||
||||||
|||**This year**|**Last year**||
|||**£**
-
--|**£**
-
--||
||||||
||||||
**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.**_
|||**This year**|||**Last year**||
|---|---|---|---|---|---|---|
|||**£**|||**£**||
|**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 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 multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details**
**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)**
||**Analysis**|**Grants to institutions**|**Grants to institutions**||**Grants to individuals**||**Support costs**||**Total**||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||**£**||**£**||
|Equador Project||-|11,379-|-|--|-|--|-||11,379-|
|Peru Project||-|10,621-|-|--|-|--|-||10,621-|
|||-|--|-|--|-|--|-||--|
|||-|--|-|--|-|--|-||--|
||**_Total_**|**-**|**22,000-**|**-**|**--**|**-**|**--**|**-**||**22,000-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||||||
|---|---|---|---|---|---|
|||||**_Please provide_**||
|||||**_details of charity's_**||
|**_My charity has made grants to particular institutions that are material in the context of_**|||**_Yes_**|**_URL._**||
|**_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_**|**_Provide details_**
**_below_**||
|||||||
|**Names of institution**|**Purpose**||||**Total amount of**
**grants paid £**|
|Artizan Equador|Helping adults with disabilities|||-|11,379-|
|Artizan Peru|Helping adults with disabilities|||-|10,621-|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|||||-|--|
|**_Total grants to institutions in reporting period_**||||**-**|**22,000-**|
|**_Other unanalysed grants_**||||-|--|
|**_TOTAL GRANTS PAID_**||||-|22,000-|
## **Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**||**Grants to institutions**|**Grants to institutions**||**Grants to individuals**||**Support costs**||**Total**||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||**£**||**£**||
|Equador Project||-|23,239-|-|--|-|--|**-**||**23,239-**|
|Peru Project||-|50,210-|-|--|-|--|**-**||**50,210-**|
|||-|--|-|--|-|--|**-**||**--**|
|||-|--|-|--|-|--|**-**||**--**|
|**_Total_**||**-**|**73,449-**|**-**|**--**|**-**|**--**|**-**||**73,449-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|||||||
|---|---|---|---|---|---|---|
|||||**_Please provide_**|||
|||||**_details of charity's_**|||
|||||**_URL._**|||
|**_My charity has made grants to particular institutions that are material in the context of_**|||**_Yes_**||||
|**_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_**|**_Provide details_**
**_below_**|||
||||||||
|**Names of institution**|**Purpose**||||**Total amount of**
**grants paid £**||
|Artizan Equador|Helping adults with disabilities|||-|23,239-||
|Artizan Peru|Helping adults with disabilities|||-|50,210-||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|||||-|--||
|**_Total grants to institutions in reporting period_**||||**-**|**73,449-**||
|**_Other unanalysed grants_**||||-|--||
|**_TOTAL GRANTS PAID_**||||-|73,449-||
**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
Additions
Revaluations
Disposals
Transfers *|-
200,000-|-
--|-
--|-
--|-
200,000-|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|At end of the year
-
200,000-
-
--
-
--
**14.2 Depreciation and impairments**
****Basis**
SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
**** Rate**
At beginning of the year
-
--
-
--
-
--
Disposals
-
--
-
--
-
--
Depreciation
-
--
-
--
-
--
Impairment
-
--
-
--
-
--
Transfers*
-
--
-
--
-
--
At end of the year
-
--
-
--
-
--
**14.3 Net book value**
Net book value at the beginning of the year
-
200,000-
-
--
-
--
Net book value at the end of the year
-
200,000-
-
--
-
--
**14.4 Impairment**
**_This year: Please provide a description of the events and circumstances that led to the_**
**_recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the events and circumstances that led to the_**
**_recognition or reversal of an impairment loss._**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been carried under_**
**_the cost model._**
**14.6 Other disclosures**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed_**
**_assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are pledged as security for liabilities._**|-
200,000-|-
--|-
--|-
--|-
200,000-|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
|||||||
||-
200,000-|-
--|-
--|-
--|-
200,000-|
||-
200,000-|-
--|-
--|-
--|-
200,000-|
|||||||
|||||||
|||||||
|||||||
|||||**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._
|**Section C**|**Notes to th**|**e accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|---|
|**Note 15 Intangib**
**_Please complete this note if the ch_**
**15.1 Cost or valuation**|**le assets**
**_arity has any int_**|**_angible assets_**||||
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
|At end of the year
**15.2 Amortisation and impairment**
****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
**15.3 Net book value**
Net book value at the beginning of
the year
Net book value at the end of the
year
**15.4 Accounting policy**
**_Please disclose the accounting po_**
**_Reasons for choosing amortisatio_**
**_Policies for the recognition of any_**
**_development_**
**15.5 Impairment**
**This year:**
**_Please provide a description of th_**
**_that led to the recognition or rever_**
**Last year:**
**_Please provide a description of th_**
**_that led to the recognition or rever_**
**15.6 Revaluation**
**_If an accounting policy of revaluat_**
**_the effective date of the revaluatio_**
**_the name of independent valuer, if_**
**_the methods applied_**
**_the carrying amount that would h_**
**_assets been carried under the cos_**
**15.7 Other disclosures**
**_(i) If your intangible asset was ac_**
**_value on initial recognition and ca_**
**_(ii) Details of the carrying amou_**
**_which the charity has restricted tit_**
**_security for liabilities._**
**_(iii) Please provide the amount of_**
**_the acquisition of intangible asset_**
**_(iv) State the amount of research_**
**_recognised as expenditure in the_**
**_(v) Please detail the headings in t_**
**_amortisation of intangible assets i_**
**_(vi) For any material intangible as_**
**_description, its carrying amount a_**
**_period._**|-
--|-
--|-
--|-
--||
||**s**||SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance ("RB")|||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|||||||
|||||||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
|||||||
||-
--|-
--|-
--|-
--||
||-
--|-
--|-
--|-
--||
||**_licy for intangib_**
**_n rates_**
**_capital_**
**_e events and circ_**
**_sal of an impair_**
**_e events and circ_**
**_sal of an impair_**
**_ion is adopted, p_**
**_n_**
**_applicable_**
**_ave been recogn_**
**_t model._**
**_quired by way o_**
**_rrying amount of_**
**_nts of any intang_**
**_le or that are ple_**
**_contractual com_**
**_s._**
**_and developmen_**
**_year._**
**_he SOFA in whic_**
**_s included._**
**_sets, please pro_**
**_nd any remainin_**|**_le fixed assets i_**|**_ncluding:_**|||
|||||||
|||||||
|||**_umstances_**
**_ment loss._**
**_umstances_**
**_ment loss._**
**_lease provide:_**
**_ised had the_**
**_f grant, provide_**
**_the asset._**
**_ible assets to_**
**_dged as_**
**_mitments for_**
**_t expenditure_**
**_h a charge for_**
**_vide a_**
**_g amortisation_**||||
|||||||
|||||||
|||||||
|||||||
||||**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._
**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 asset 1 **||**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**|||||||||||("RB")|
|||||||||||||
|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|-|--|-|--|-|--|-|--|-|--||
## **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:**_
|||||||||**This**|**year**|**year**|||**Last year**|**Last year**|**Last year**|**Last year**|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**_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**|||||||||
|||||||||||**At valuation**||**At cost Group**||**B**|||**Total**||
|||||||||||**Group A**|||||||||
|||||||||||**£**|||**£**||||**£**||
|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 recoignised on the balance**|||||**sheet)**|||||||||||
||||||**This year**||||||||**Last year**||||||
|**(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**||||||||||||||||||
||||**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**||**-**|**--**|**-**|**--**||**-**|**--**|**-**||**--**|**-**||**--**|||||
|||**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 revaluatio|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||
-
-|-
-
-|-
-
--|-
--|-
--|-
--|
||n -
-|-
-
-|-
-
--|-
--|-
--|-
--|
|Carrying (fair) value at end of year|-
-|-
-
-|-
-
--|-
--|-
--|-
--|
***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 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**
|**This year:**|||||||
|---|---|---|---|---|---|---|
|**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)**|-||||--||
|**Last year:**|||||||
|**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:**|||||||
||**This 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**|**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**|||||||||
## **17.6 Concessionary loans**
||||**_Description_**|||**This year £**||**Last year £**||
|---|---|---|---|---|---|---|---|---|---|
||||||-|--|-|--||
|**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 £**||
|**Amount of concessionary loans received****_(Multiple loans_**|||||-|--|-|--||
|**_received may be disclosed in aggregate provided that such_**||||||||||
|**_aggregation does not obsure significant information)._**|||||-|--|-|--||
||||||-|--|-|--||
|||**_Total_**|||-|--|-|--||
|||||||||||
||||**This year**|||**Last year**||||
|**Terms and conditions eg interest rate, security**||||||||||
|**provided**||||||||||
|**Value of any concessionary loans which have been**||||||||||
|**committed but not taken up at the reporting date**||||||||||
|**Amounts payable within 1 year**||||||||||
|**Amounts payable after more than 1 year**||||||||||
|**Amounts receivable within 1 year**||||||||||
|**Amounts receivable after more than 1 year**||||||||||
|**17.7 Additional information**||||||||||
||||**This year**|||**Last year**||||
|**Please provide information about the significance of**||||||||||
|**investments to the charity's financial position or**||||||||||
|**performance eg. terms and conditions of loans or the**||||||||||
|**use of hedging to manage financial risk.**||||||||||
|**For all investments measured at fair value, the basis**||||||||||
|**for determining the value, including any assumptions**||||||||||
|**applied when using a valuation technique.**||||||||||
|**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.**||||||||||
**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.**
|**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_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-
--|-
35,508-|-
--|-
--|-
--|
||-
--|-
132,452-|-
--|-
--|-
--|
||-
--|-
139,371-|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**28,589-**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|||||||
|||||||
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||-
--|-
--|-
--|-
--|-
--|
||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|
|**Total this year**
**_Total previous year_**
**18.2 Please specify the carrying amou**
**stocks pledged as security for liabilitie**|-
--|-
28,589-|-
--|-
--|-
--|
||-
--|-
35,508-|-
--|-
--|-
--|
||**nt of any**
**s**|||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any debtors or_**
**_prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
3,962-|-
6,297-|
||-
--|-
--|
|**Other debtors**
**Total**|-
3,962-|-
6,297-|
||||
## _**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)**
|**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**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
||-
--|-
--|
**Section C Notes to the accounts (cont)**
22246 **11**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||||||||
|---|---|---|---|---|---|---|---|---|---|
||||**Amounts falling**||**due within**|**Amounts falling due after more**||||
||||**one year**||||**than one**||**year**|
||||**This year**||**Last year**||**This year**||**Last year**|
||||**£**||**£**||**£**||**£**|
|**Accruals for grants payable**||-|--|-|--|-|--|-|--|
|**Bank loans and overdrafts**||-|--|-|--|-|--|-|--|
|**Trade creditors**||-|234-|-|--|-|--|-|--|
|**Payments received on account for contracts or**||||||||||
|**performance-related grants**||-|--|-|--|-|--|-|--|
|**Accruals and deferred income**||-|33,346-|-|--|-|107,167-|-|--|
|**Taxation and social security**||-|12,447-|-|5,628-|-|--|-|--|
|**Other creditors**||-|13,525-|-|18,434-|-|--|-|--|
||**Total**|-|59,552-|-|24,062-|-|107,167-|-|--|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
||**This year**|**Last year**|
|---|---|---|
|**_Please explain the reasons why income is deferred._**|**_Deferred Income includes_**||
||**_donations of £75,000 and_**||
||**_£32,167 for development_**||
||**_projects in Ecuador that are_**||
||**_planned but have not yet_**||
||**_started. Once the projects_**||
||**_commence, and costs are_**||
||**_incurred, amounts will be_**||
||**_released to Income but will be_**||
||**_shown as Restricted. In_**||
||**_addition, a 3 year grant was_**||
||**_received to cover the costs of_**||
||**_a Support Worker over 3_**||
||**_years. The unexpired portion_**||
||**_of this grant, £33,346, has_**||
||**_been carried forward in_**||
||**_Deferred Income to be release_**||
||**_against the Support Worker's_**||
||**_salary over the remainder of_**||
||**_the period._**||
|**_Movement in deferred income account_**||**This year**||**Last year**|
|---|---|---|---|---|
|||**£**||**£**|
|**Balance at the start of the reporting period**|-|--|-|--|
|**Amounts added in current period**|-|141,065-|-|--|
|**Amounts released to income from previous periods**|||-|--|
|**Balance at the end of the reporting period**|-|141,065-|-|--|
**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current perio**
**Unused amounts reversed during the period**|
**d**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|||-
--|-
--|
|
**Balance at the end of the reporting 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.**|**This year**|-
--|-
--|
|||**Last year**||
|||||
|||||
|||||
||**This year**|**Last year**||
|||||
|||||
|||||
**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**|
|---|---|---|
||||
||||
||||
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
||**This year**||
|---|---|---|
||**Description of item including its legal nature. Please**|**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.**||
||||
||||
||||
||||
## **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:**
|**Please provide the following information where practicable:**|||
|---|---|---|
||**This year**|**Last year**|
|**Explain any uncertainties relating to the amount or timing**|||
|**of settlement; and the possibilty of any reimbursement**|||
|**Where it is not practical to make one or more of these**|||
|**disclosures, please state this fact**|||
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**|**This year**
**£**|**Last year**
**£**|
||-
--|-
--|
||-
--|-
--|
||-
497,552-|-
274,344-|
||-
--|-
--|
|**Total**|-
497,552-|-
274,344-|
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's exposure to**
**credit risk (the risk of incurring a loss due to a debtor**
**not paying what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial demands) and**
**market risk (the risk that the value of an investment will**
**fall due to changes in the market) arising from financial**
**instruments to which the charity is exposed at the end of**
**the reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change in the**
**fair value of basic financial instruments (debtors,**
**creditors, investments (see section 11, FRS 102 SORP))**
**measured at fair value through the SoFA that is**
**attributable to changes in credit risk.**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||
The Charity has minimal credit risk due to non-
payment of debtors. The debtors exposure is small
and relates mainly to sales of products produced in
Ecuador and the UK sold to wholesale customers.
Inidividual balances are small. The Charity has
sufficient liquidity to meet short-term financial
obligations. Cash is held at recognised UK banks
regulated by the Financial Conduct Authority.||
||||
||None|None|
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect of**
**the event or a statement that such an estimate**
**cannot be made**|**This year**
**Last year**|**This year**
**Last year**|
|---|---|---|
||None|None|
||||
||||
**Section C Notes to the accounts (cont).000000000009**
## **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**_
|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**Note 27 Charity funds**|**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_**|||||||||
|**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**
**£**|
|Donations|UR|General/Core|-
--|-
97,952-|-
97,952-|-
--|-
--|-
--|
|Donations|R|Ecuador|-
--|-
38,282-|-
38,282-|-
--|-
--|-
--|
|Gift Aid|UR|General/Core|-
--|-
24,839-|-
24,839-|-
--|-
--|-
--|
|Donations|UR|General/Core|-
--|-
23,792-|-
23,792-|-
--|-
--|-
--|
|Donations|UR|General/Core|-
--|-
13,186-|-
13,186-|-
--|-
--|-
--|
|Grants - Two Riding|R|Café Support Worker Salary|-
--|-
11,173-|-
9,400-|-
--|-
--|-
1,773-|
|Donations|R|Creative - materials and staffing|-
--|-
9,952-|-
2,500-|-
--|-
--|-
7,452-|
|Grants - The National Lottery|R|Café - Final National Lottery Grant|-
--|-
9,874-|-
9,874-|||-
--|
|Grants - IF|R|Core - Salary|-
--|-
9,819-|-
219-|||-
9,600-|
|Grants - Two Riding|R|Retail Skills Trainer Salary|-
--|-
8,233-|-
6,174-|||-
2,059-|
|Donations|R|Roof repairs|-
--|-
8,043-|-
8,043-|||-
--|
|Donations|R|Café crowdfunder - equipment|-
--|-
5,188-|-
5,188-|||-
--|
|Donations|R|Peru|-
--|-
3,440-|-
3,440-|||-
--|
|Grants - Two Riding Community
|R|Creative materials|-
--|-
2,960-|-
1,480-|||-
1,480-|
|Fund
Donations|UR|General/Core - Mission Partner|-
--|-
2,500-|-
2,500-|||-
--|
|Gift Aid|R|Ecuador - Gift aid following £10K donation|-
--|-
2,500-|-
2,500-|||-
--|
|Grants - Generation Trust|R|Peru - Generation Trust|-
--|-
2,500-|-
2,500-|||-
--|
|Grants - Imagine Foundation|R|Core - Salary IF|-
--|-
2,000-|-
2,000-|||-
--|
|Donations|R|Mosaics for Schools Community Outreach|-
--|-
1,577-|-
1,128-|||-
449-|
|Fundraising|UR|General/Core|-
--|-
1,234-|-
1,234-|-
--|-
--|-
--|
|Grants - North Yorkshire Council|R|LL Community Outreach - Get Going Grant|-
--|-
1,000-|-
1,000-|-
--|-
--|-
--|
|Donations|R|LL Community Outreach|-
--|-
645-|-
645-|-
--|-
--|-
--|
|_Donations_|R|Ecuador|-
--|-
633-|-
633-|-
--|-
--|-
--|
|**Total Funds**|||-
--|-
281,322-|-
258,509-|-
--|-
--|-
22,813-|
||||||||||
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Other Funds|R||-
--|-
94,082-|-
94,082-|-
--|-
--|-
--|
|Other Funds|UR||-
--|-
74,332-|-
74,332-|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
||||-
--|-
--|-
--|-
--|-
--|-
--|
|**Total Funds**|||-
--|-
168,414-|-
168,414-|-
--|-
--|-
--|
||||||||||
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**This year**|||
|---|---|---|---|
|||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
|||**power for its conversion**||
||Between unrestricted and|||
||restricted funds|||
||Between endowment and|||
||restricted funds|||
||Between endowment and|||
||unrestricted funds|||
|||||
||**Last year**|||
|||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
|||**power for its conversion**||
||Between unrestricted and|||
||restricted funds|||
||Between endowment and|||
||restricted funds|||
||Between endowment and|||
||unrestricted funds|||
|||||
## **27.4 Designated funds**
||**27.4 Designated funds**|||
|---|---|---|---|
||**This year**|||
||**Planned use**|**Purpose of the designation**|**Amount**|
|||||
|||||
|||||
|||||
|||||
|||||
||**Last year**|||
||**Planned use**|**Purpose of the designation**|**Amount**|
|||||
|||||
|||||
|||||
|||||
|||||
**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 TRUE 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**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**||**Remuneration**||**Pension**
**contribution**|**Redundancy**
**(including loss**
**of office)/ex**|||**Other**||**TOTAL**|
||||||||**gratia**|||||
||||**£**||**£**||**£**||**£**||**£**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||||||||||||
|**_Please give details of why remuneration_**|**_or other employment_**|||||||||||
|**_benefits were paid._**||||||||||||
|**_Where an ex gratia payment has been made to a trustee, provide_**||||||||||||
|**_an explanation of the nature of the payment._**||||||||||||
## **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)**
**TRUE**
_**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**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||**Remuneration**||**Pension**||**Redundancy**||**Other**||**TOTAL**|
|**Name of trustee**|**Legal authority (eg order,**
**governing document)**||||**contribution**|**(including loss**
**of office)/ex**
**gratia**||||||
||||**£**||**£**||||**£**||**£**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||-|--|-|--|-|--|-|--|**-**|**--**|
|||||||||||||
|**_Please give details of why remuneration_**|**_or other employment_**|||||||||||
|**_benefits were paid._**||||||||||||
|**_Where an ex gratia payment has been made to a trustee, provide_**||||||||||||
|**_an explanation of the nature of the payment._**||||||||||||
## **28.2 Trustees' expenses**
|**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this_**|**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this_**|**_If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this_**|**_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)**||||**_TRUE_**|
|**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.**_
## **This year**
|**This year**|**This year**|**This year**|**This year**|||||
|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**||
||||||||**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**
**period end**|**at**|**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._**||||||||
|**Last year**||||||||
|**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**||
||||||||**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**
**period end**|**at**|**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.**
## **Artizan International Trustees’ Annual Report and Accounts to the 31 December 2024 Independent Examiner’s Report to the Trustees**
I have performed an Independent Examination of the Accounts of Artizan International for the year to 31 December 2024.
In my opinion, the Accounts have been properly prepared in accordance with applicable laws and accounting standards in all material aspects.
I have found no evidence
- that the proper accounting records were not being maintained
- that the Accounts do not accord with the accounting records
- that the Accounts, prepared on an accruals basis, do not comply with legal requirements and applicable SORP
- that the Accounts contain any material errors or matters of concern that would need to be reported to the Trustees or the Charities Commission
John Rowe ACMA Independent Examiner 8 October 2025