the drawing shed: Trustees Annual Report April 2021-March 2022
**the drawing shed Trustees annual report April 2021- March 2022**
**the drawing shed** curates and commissions contemporary interdisciplinary projects exploring ideas that cross both arts and science that aim to increase community dialogue, exploring exchanges in the ‘commons’ and valuing cultural differences. Artist led projects engage people in transformational community exchanges and amongst our outcomes we support community led change and development, to improve the quality of life of all the people we work with. Intentionally, projects that tackle the impacts of social exclusion are central to the durational relationship **the drawing shed** has with communities living on two housing estates in east London.
Developing work that engages with cultural equity as a precursor to cultural democracy is built into our work: how projects begin with our participants makes a huge difference to the outcome and the quality of experience of co-production.
**the drawing shed** continues to develop projects that engage individuals and communities in work that explore Climate Emergency, connecting the local to the global and the inequalities that suture this to the heart of our ongoing world crisis.
**the drawing shed** was established in 2009-2010 by artists Sally Labern and Sally Barker and led 2010 -2017 by the collaborative practice of Sally Labern & Bobby Lloyd. In 2015 the drawing shed became a charity and since 2018 Sally Labern has led the organisation as freelance Artist Director.
**the drawing shed’s** project base is **LockUpNumber11** on The Drive and **TriO** on Attlee Terrace estates - two dynamic, culturally diverse neighbourhoods with high levels of social and economic deprivation in Walthamstow, Waltham Forest, East London E17. Valuably, **the drawing shed** bridges on and off these estates working in many diverse cultural contexts, but always engaging with people.
**the drawing shed** uses the arts as the transformational mechanism to facilitate better cross-cultural understanding and communication, sharing and respecting knowledge, developing the skills, and confidence levels of all people who choose to work with us.
## **We aim to:**
•Support curiosity across diverse communities for parallel and multiple perspectives.
• Enable people to become confident community leaders, through the co-production of imaginative projects with us, whilst sharing their knowledge and experience with others and fostering ‘mutual aid’.
• Improve the wider community’s perception of young people through developing inter-generational relationships outside of the family.
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the drawing shed: Trustees Annual Report April 2021-March 2022
• Improve visibility, understanding and respect for the lives, experiences and creativity of culturally diverse younger and older local women as co-researchers on our projects.
• Encourage isolated and vulnerable people, including those living in poverty, recent migrants, the long-term unemployed, older members of the community with rich life experiences, and those who may have experienced domestic abuse, to get involved in our projects and consequently build trust with others around them.
• Develop communities’ sense of pride and well-being through improving and increasing access to green spaces in and around their local environments, and to hold these spaces ‘in common’.
•Empower people to lead their own community changes.
## **Chair of Trustees Report**
This year saw the second of the world Covid Pandemic and its ongoing challenges and impact on a small arts charity has been hard.
Sally Labern, lead freelance artist for the organisation experienced long Covid and repeat Covid infection, which negatively impacted their capacity throughout the year.
We are grateful to previous support from The Arts Council England’s Emergency Fund and Cultural Recovery Funding (CRF) which enabled **the drawing shed** to survive and strengthen during a critical period.
CRF, as funding from central government, required a funding return to be signed off by certified accountants (Brown Mcleod on behalf of Trustees), and noted here in this year’s Annual Report 2021-2022.
CRF funding (to end June 2021) allowed **the drawing shed** to undertake a period of planning and research and continue to develop relationships with external partners during this annual period and beyond, as well as some community engagement work with Teanne Andrews working alongside lead artist Sally Labern later in 2021. It also secured additional fundraising time and support from EDI consultant Hassan Mahamdallie to extend the organisation’s thinking on intersectional practices forwards from the pandemic.
Funding also enabled **the drawing shed** to acquire two IT tablets with pencils and one laptop for future administrative and creative social practice work with participants and some arts materials. Most importantly, the funding allowed establishment of the reserves, such helping future sustainability.
**the drawing shed’s** connections made with academic Dr Rebecca Gordon (UCL) were further developed as ongoing around social art practice, generative heritage and care; the development of contemporary approaches to models of co-production and research and development of funding applications.
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the drawing shed: Trustees Annual Report April 2021-March 2022
Across April 2021 – March 2022 **the drawing shed** signposted residents to local professional gigs organised by partner **Musichalls** , which provided free tickets to the residents of the Atlee Terrace and the Drive.
In October 2021 artists Rebecca Davies, Sarah Blanc and Morven Melgrew joined the estates for a residency in **The Sunken Garden** and **TriO** to develop a new project **Fantiques Road Show** (FRS) as a partnership project with **the drawing shed** . Four women living on the estate were introduced to FRS by **the drawing shed** and they took part in generously sharing their lived experiences which provided the deep content for the FRS.
**the drawing shed** gave in kind partnership support to local Attlee Terrace resident, artist Laura Noble in making an Arts Council England application towards a residency within the LockUpNo11 as studio to create paintings as a transformative response to personal traumatic experiences.
**The Sunken Garden (TSG)** on the estates is pivotal in its position to bring people together in one place and continued as an invaluable resource during the pandemic as a meeting space and for community gardening that was possible at social distance. Unfortunately some of our garden furniture was stollen and needed to be replaced later in the year.
The Sunken Garden allows **the drawing shed** to focus around climate emergency within the hyper local of making positive and creative interventions alongside the growing of healthy food. We joined the Food Growing Network and began partnership development with Organiclea as to how we could work more closely together to support residents.
As with 2020-2021 some of this year has been a hiatus owing to the impacts of the pandemic and continuing health issues experienced by the community, and some of the time has been used to rethink possible and desirable intersectional social art practices for the year 2022/23 and onwards.
**the drawing shed’s** focus forwards will be on using its existing resources as dynamically as possible, including **LockUpNo11** , **TriO** & **The Sunken Garden** and also continuing to create stronger cultural partnerships.
**The Public Haybox** project led by **the drawing shed** with Studio Polpo will launch as a co-researched co-produced making project on the estates in spring 2023 bringing inspiration and partners together to help us engage in the changes necessary and possible in the hyper local, linking to the global aspirations of facing up to climate emergency.
We thank Chris Huggins for his financial advice in his personal capacity, and his overseeing of **the drawing shed** ’s accounts during this period.
We thank Toby Shannon, who stepped down from the Board in April 2021.
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the drawing shed: Trustees Annual Report April 2021-March 2022
We congratulate Sally Labern as **the drawing shed’s** Lead Artist who graduated with a doctorate in the summer of 2021 exploring the value of the imagination across autonomous, collaborative and co-authored social art practices, much inspired by her work co-produced with residents on Attlee Terrace and The Drive estates across some years of engagement.
Milica Robson Chair of Trustees, 30 January 2023
Signed:
## **Governance and management**
**the drawing shed** (a registered charity since February 2015)
The Board of Trustees across 2021-2022:
Milica Robson (Chair)
Karen Taylor
Kevin Sheridan
Mark Biddle
Adrian Renton
Toby Shannon - Stepped down from 28 April 2021
## **Lead Artist Director**
Sally Labern (Freelance)
## **Freelance artists and creative collaborators**
Teanne Andrews, We Are Parable / Community Engagement Wellcome Collection Organiclea Food Growing Network Sarah Blanc, Artist Fantiques Road Show Rebecca Davies (Portland Inn Project), Artist Fantiques Road Show Rebecca Gordon, (UCL) Academic and arts writer / social practice evaluator Chris Huggins, Financial Adviser Hassan Mahamdallie, EDI and Strategic Consultant
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the drawing shed: Trustees Annual Report April 2021-March 2022
Morven Melgrew, Artist Fantiques Road Show Bernadette Moloney, Fundraising Sam Jones, Musichalls Social Art Network, London Lara Garcia Reyne, Film Maker Laura Noble, Artist
5
|**the drawing shed**|**the drawing shed**|CharityNo|1160624|1160624||
|---|---|---|---|---|---|
|||Company No||||
|Annualaccountsforthe period||||||
|Period start date|01/04/2021|**To**|Period end
date|31/03/2022||
**Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
**_Total_**
**Recommended categories by activity**
Donations and legacies
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
Total funds brought forward
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
**Income (Note 3)**
**Income and endowments from:**
Investments
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Other trading activities
Charitable activities
Raising funds
Separate material item of income
Other
Other|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds Prior year funds**
**£**
**£**
F04
F05|**Total funds Prior year funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||11,665|-||11,665|80,876|
||-|-|-|-||
||||-|-||
||||-|-|-|
||||-|-|-|
||||-|-||
||11,665|-|-|11,665|80,876|
|||||||
||-|-|-|-|-|
||19,520|||19,520|39,298|
|||||||
||-||-|-||
||19,520|-|-|19,520|39,298|
|||||||
||7,855
-|-|-|7,855
-|41,578|
||-|-|-|-|-|
||7,855
-|-|-|7,855
-|41,578|
||-|-|-|-|-|
||7,855
-|-|-|7,855
-|41,578|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||7,855
-|-|-|7,855
-|41,578|
|||||||
||48,802|||48,802|7,224|
||40,947|-|-|40,947|48,802|
1160624
Charity Name the drawing shed
Charity No Company No
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-||
|||||||
||-|-|-|-|-|
||5,786||-|5,786|5,786|
||-|-|-|-|-|
||45,432||-|45,432|55,135|
||51,218|-|-|51,218|60,921|
|||||||
||7,286||-|7,286|12,119|
|||||||
||43,932||-|43,932|48,802|
|||||||
||43,932||**-**|43,932|48,802|
|||||||
|||-|-|-|-|
||-|-|-|-|-|
|||||||
||43,932|-|-|43,932|48,802|
|||||||
||-||-|-|-|
|||||-||
||40,947||-|40,947|48,802|
|||||-||
|||||||
||40,947|-|-|40,947|48,802|
_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_
_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_
_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_
_**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_
|Signed by one or two trustees/directors on behalf of all the
trustees/directors|Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|
||Milica Robson|30/01/2023|
||||
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|Signature of director authenticating accounts being sent to
Companies House|Signature|Date
dd/mm/yyyy|
|---|---|---|
|||30/01/2023|
||Milica Robson|**Print name**|
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|**Month**|**Income**|**Expenses**|**Net Position Notes**|
|---|---|---|---|
|April|£0|£0||
|May|£0|£0||
|June|£0|£0||
|July||£4,800||
|August|£6,220|£2,582||
|September|£2,150|£0||
|October|£3,295|£1,693||
|November|£0|£2,090||
|December|£0|£0||
|January|£0|£3,405||
|Febraury|£0|£3,445||
|March|£0|£5||
|**Totals**|£11,665|£18,020|-£6,355|
|Accrued expenditure||£1,500||
|Grand Total|£11,665|£19,520|-£7,855|
|**Reconciliation**||||
|---|---|---|---|
||**Account 1**|**Account 2**|**Total Funds**|
|Cash at bank b/f|£50,166|£4,970|£55,136|
|Cash at bank c/f|£40,264|£5,168|£45,432|
|Difference|||-£9,704|
|Funds|||£43,932|
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
|note { }.|||
|---|---|---|
|Yes*
No*|✓|* -Tick as appropriate|
||✓||
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
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_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). Yes* ✓ * -Tick as appropriate No* ✓ _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors**
**----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ✓
* -Tick as appropriate
No* ✓
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
**----- End of picture text -----**
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CC17a IExcell
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy** _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
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**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
|**Recognition of income**
**Donated goods**
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).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
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.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
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.
**Income from interest,**
The charity has incurred expenditure on support costs.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Offsetting**
**Grants and donations**
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.
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.
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.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is included in the accounts when receipt is probable and the amount receivable can|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP
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9
|**Grants with performance**
**conditions**
**2.4 ASSETS**
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
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.
**Investments**
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
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.
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.
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.
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.
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.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Income from membership**
**subscriptions**
**,**
**royalties and dividends**
**Heritage assets**
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
They are valued at cost.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
**Intangible fixed assets**
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per paragraph
10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
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 16.||||
|---|---|---|---|
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
|||||
|||||
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
CC17 FRS 102 SORP
31/01/2023
10
|The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.
**Current asset**
**investments**
**Stocks and work in**
**progress**
**Debtors**
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Stocks 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.
Debtors (including trade debtors and loans receivable) are measured on initial recognition
at settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be
received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*|
|---|---|---|---|
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
||Yes*
No*
N/a*|||
||✓|✓|✓|
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
31/01/2023
11
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
-6,390-6,390
-
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
3,477
- - 3,477
**Total** 3,477 6,390 - 9,867
-
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
heldforcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
3,477 6,390-9,867
-
**Other information:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**||||||
||Donations and gifts|-|-|-|-|-|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|
-|6,390|-|6,390|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|3,477|-|-|3,477||
||**Total**|3,477|6,390|-|9,867|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset
heldforcharity's ownuse|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||3,477|6,390|-|9,867|-|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**|||||||
CC17a (Excel)
31/01/2023
12
**This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
31/01/2023
13
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**Thisyear**
**Lastyear**||-|
|||||
||**Thisyear**
**Lastyear**|||
|||||
CC17a (Excel)
31/01/2023
14
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**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.**||||
|||||
|||||
|||||
CC17a (Excel)
31/01/2023
15
## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|**Analysis**
**Expenditure on raising funds:**|**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**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|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:**|||||||||
|**Charitiable Activites**|-|12,271|-|12,271|-|-|-|-|
|Other|-|440|-|440|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable activities**|-|12,711|-|12,711|-|-|-|-|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||-|12,711|-|12,711|-|-|-|-|
CC17a (Excel)
31/01/2023
16
CC17a IExcell
17
3110112023
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertake**
**n directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
**This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
CC17a (Excel)
31/01/2023
18
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
**----- Start of picture text -----**
This year Last year
Description £ £
Extraordinary item 1
- -
Extraordinary item 2
- -
- -
Extraordinary item 3
- -
Extraordinary item 4
- -
Total extraordinary items - -
**----- End of picture text -----**
CC17a (Excel)
31/01/2023
19
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
31/01/2023
20
**Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**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.**_
CC17a (Excel)
31/01/2023
21
## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than independent examination**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-
|-|
CC17a (Excel)
31/01/2023
22
## **Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
**Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits**
|**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||||
||-|-|
||-|-|
## **This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|**Number of employees**|
|---|---|---|
||**Thisyear**|**Lastyear**|
|**£60,000 to £69,999**|-|-|
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
CC17a (Excel)
31/01/2023
23
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)**
_**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||||
||**This year**||
||**Last year**||
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-
|-|
CC17a (Excel)
31/01/2023
24
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||||
||||
CC17a (Excel)
31/01/2023
25
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
31/01/2023
26
## **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**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
||-|-|-|**-**|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**-**|
|||-|
|||-|
CC17a (Excel)
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27
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**13.4 Grants made to institutions**|**13.4 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**|
||||-|
||||-|
CC17a (Excel)
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28
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant, machinery and**
**motor vehicles**
**£**|**Fixtures, fittings and**
**equipment**
**£**|
|---|---|---|---|---|
||-|-|-|1,046|
||-|-|-|-|
||-|-|-|-|
||-|-|-|- 1,046|
||-|-|-|-|
||-|-|-|-|
||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|RB|
|||||25%|
||||||
||-|-|-|906|
||-|-|-|- 906|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||||||
||-|-|-|140|
||-|-|-|-|
CC17a (Excel)
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29
## **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**_
## **This year**
_**the carrying amount that would have been recognised had the assets been carried under**_ - _**the cost model.**_
## **14.6 Other disclosures**
|**_(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has_**
**_restricted title or that are pledged as security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets_**
**_and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets._**|**Thisyear**|
|---|---|
||**£**|
||-|
||-|
|||
- _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 ind_
Note: Tangible fixed assets (2 Ipads) with a carryng value of
£140 were written off to the expense accounf at the beginning of the 19/20 financial year.
For 2020/2021 financial year, 2 new Ipads were purchased and should be capitalised.
CC17a (Excel)
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30
**----- Start of picture text -----**
Total
£
1,046
-
- 1,046
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
SL or RB
**----- End of picture text -----**
**----- Start of picture text -----**
906
- 906
-
-
-
-
**----- End of picture text -----**
140 Please see note below -
CC17a (Excel)
31/01/2023
31
## **Last year**
**Last year £** - -
_dicate the rate of_
CC17a (Excel)
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32
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
_**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the
ear
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the
ear
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
CC17a (Excel)
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## **15.5 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.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_(i) If your intangible asset was acquired by way_**
**_of grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security for_**
**_liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_the effective date of the revaluation_**|**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._
CC17a (Excel)
31/01/2023
34
## **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**
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.2 Cost or valuation**
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|
|---|---|---|---|---|---|---|
||||||||
||||||||
||**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
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35
## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer**_
_**the methods applied and significant assumptions**_
_**any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
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36
**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**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
31/01/2023
37
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between 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**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Listed investments**
**Total**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Social investments**
**Total**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
||-
- -
- -
- -
**£**
**£**
- -
-
-
**Fair value at year end**
-
-
**Cost less impairment**|||
|||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
CC17a (Excel)
31/01/2023
38
## **17.3 If your charity holds investment properties, please complete the following note:**
|**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income or**
**disposal proceeds**
**(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**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
||||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance**
|**Analysis of current asset investments**
**Other investments**
**Total**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **17.5 Guarantees**
|**Please explain how the guarantee furthers the charity's aims**
**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**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
31/01/2023
39
|**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**17.7 Additional information**
**Amounts payable after more than 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**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.**
**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.**
**Amounts receivable after more than 1 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.**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**|||||
|---|---|---|---|---|
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**Thisyear**||**Lastyear**||
||||||
||||||
||||||
||||||
||||||
||||||
CC17a (Excel)
31/01/2023
40
## **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.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**Work in**
**progress**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||
**£**||
**£**||
|||||||
CC17a (Excel)
31/01/2023
41
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||5,786.0|5,786.0|
||-|-|
||-|-|
||5,786.0|5,786.0|
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||||
||-|-|
||-|-|
||-|-|
Note: This receivable dates back to a grant owed to the charity from 2010. Grass Roots grant managed through Orege
Further comments 20/21 - a review should be undertaken as to the feasibility of recovering these funds given the length of time the debt as been outstanding. Recommend to classify as irrecoverable and write off the debt in the 21/22 financial year.
CC17a (Excel)
31/01/2023
42
In which is now in administration.
CC17a (Exc811
43
3110112023
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Reserves**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
|||-|-|-|
||-|-|-|-|
||1,800|-|-|-|
|||-|-|-|
||-|-|-|-|
||5,486||||
||7,286|-|-|-|
## **20.2 Deferred income**
|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**|**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**_Please complete this note if the charity has deferred_**
**_income_**
**This year**
**Balance at the end of the reporting period**|||
|---|---|---|---|
||**This year**|**Last year**||
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
||||-|
|||-|-|
|||-|-|
|||-|-|
CC17a (Excel)
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44
## **Note for 21/22**
An amount of £300 has been accrued pending an invoice from Chris Huggins for services relating to the preparation o An amount of £1500 has been accrued pending an invoice from Laura Garcia Reyne The balance of £5486 is accrued into a reserve account
## **Notes for 20/21**
An amount of £300 has been accrued pending an invoice from Chris Huggins for services relating to the preparation o An amount of £8919 has been transferred into a reserve account.
An amount of £3600 has been accrued for fees to Sally Labern for work performed in March 2021, but invoiced in May
## **Notes for 19/20**
Trade creditors figure is made up of: £1230 which is owed to Sally for business expenses paid for personally during the 18/19 financial year and which is sti
## Accruals
£175 is being provided for to cover an expected invoice from an artist for SWB.
£500 is being provided for to cover an anticipated invoice for bookkeeping services relating to the 19/20 year.
£6315 is being provided for as fees owed to Sally for her work relating to the 19/20 financial year.
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31/01/2023
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P18as8 s88 note b81ow
CC17a (Exc811
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3110112023
If 2020121 SOFA and BS for the tds.
CC17a (Exc811
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3110112023
## **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.**_
**----- Start of picture text -----**
21.1 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
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.
**----- End of picture text -----**
CC17a (Excel)
31/01/2023
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## **Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**This year Last year**
**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.**
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
|**Lastyear**||
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|
**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their**
**existence is probable**|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their**
**existence is probable**|
|---|---|
|**This year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
|**Last year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
|**Explain any uncertainties relating to the**
**amount or timing of settlement; and the**
**possibilty of any reimbursement**
**Where it is not practical to make one or more**
**of these disclosures, please state this fact**|**This year**|**Last year**|
|---|---|---|
||||
||||
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## **Section C Notes to the accounts (cont)**
|**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||||
||-|-|
||-|-|
Please see on income and expenditure tab for further detail of cash at bank figure.
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of**
**incurring a loss due to a debtor not paying**
**what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial**
**demands) and market risk (the risk that the**
**value of an investment will fall due to**
**changes in the market) arising from**
**financial instruments to which the charity**
**is exposed at the end of the reporting**
**period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors,**
**investments (see section 11, FRS 102**
**SORP)) measured at fair value through the**
**SoFA that is attributable to changes in**
**credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||
||
||||
||||
CC17a (Excel)
31/01/2023
52
## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
|**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
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53
|Yes*
No*
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
✓
✓|**Total Funds as per balance sheet**|**_Other funds (balancing_**
**_figure)_**|||||||||||**Fund names**|**27.1 Details of material funds held and movements during the CURRENT reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include_**
**_revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted_**
**_funds_**|**Section C Notes to the accounts (cont)**
**Note 27 Charity funds**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**N/a**|||||||||||**Type PE, EE**
**R or UR ***|||
|||**N/a**|||||||||||**Purpose and Restrictions**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Fund**
**balances**
**brought**
**forward**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Income**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Expenditure**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Transfers**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Gains and**
**losses**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Fund**
**balances**
**carried**
**forward**
**£**|||
|Yes*
No*
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
✓
✓|**Total Funds as per balance sheet**|**_Other funds (balancing_**
**_figure)_**|||||||||||**Fund names**|**27.2 Details of material funds held and movements during the PREVIOUS reporting period**
**_Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include_**
**_revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet._**
**_* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted_**
**_funds_**|**Section C Notes to the accounts (cont)**
**Note 27Charity funds**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**N/a**|||||||||||**Type PE, EE**
**R or UR ***|||
|||**N/a**|||||||||||**Purpose and Restrictions**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Fund**
**balances**
**brought**
**forward**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Income**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Expenditure**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Transfers**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Gains and**
**losses**
**£**|||
||-|-|-|-|-|-|-|-|-|-|-|-|**Fund**
**balances**
**carried**
**forward**
**£**|||
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to**
**income, legalpower for its conversion**|**Amount**|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **Last year**
||**Reason for transfer and where endowment is converted to**
**income, legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
## **Last year**
|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
31/01/2023
56
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**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.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
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## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**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**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|
CC17a (Excel)
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**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**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)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**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.**_
CC17a (Excel)
31/01/2023
59
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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