## **Annual Report 2020/21 Cygnets Education and Childcare Trust (CIO) Charity number 1160913** 

_Our guide to action for the New Year remains in line with our business plan, as it was last year, to ensure our financial stability; so we can continue to provide services to the public benefit, in line with our charitable status and aims, as well as continue to provide valuable work for our staff teams, across the Organisation. Beyond finance, without which nothing else works, we will still focus on checking we have the basics right, our staffing, sites and premises and the interface with families and the wider community. In the reporting year we were also time poor across the Organisation, everyone had to work extra hard to cover for absences, deal with extra regulation and the daily issues to be overcome, whilst still in the midst of the pandemic; we can only hope this burden lessens in the new year._ 

Last Year we did not replace the trustee who had to stand down, as it proved too difficult in the midst of the continuing pandemic. With the aid of Zoom calls and some hybrid meetings our 7 remaining trustees kept the Organisation on course. Ordinarily Trustees have to balance personal and working lives around their unpaid work for our Charity but last year there was the added pressure of the pandemic, making it at times even more difficult and challenging – thank-you to all. 

## **Chair's Report** 

This report is an executive summary with key facts, for a fuller report see the sections related to Managers lead responsibilities, aligned to the statutory requirements of the Early Years Foundation Stage, with other operational areas overseen by the Trust. Contributions reflect on what happened last year but also what we hope to achieve in the future. There have been no serious incidents to report over the period to 31/08/21. 

We started the year 2020/21 with 221children on roll, next year this number is set to increase.  At Alveston around 60% of nursery places are likely to be grant funded in the new year, Broad Street 70% and Quinton 55%. It is usual to analyse trends but, like the previous year, the pandemic has skewed our numbers to the extent that comment is not useful. Over the year we again had a number of children on the 2help scheme and received some extra funding for additional needs, plus additional one off grants from the County Integrated Disability Service. The grant received at Quinton was used to purchase some lovely new equipment, suitable for use by all children, whereas the grant for Broad Street was to improve access through the front garden. At Broad Street the year was the last as a term time only purely sessional nursery; as soon as the summer term ended the work began to clear areas, so the building work could begin and be completed in the limited time of the holiday. We were fortunate to have well motivated people involved, to finish just in time and to receive a sizeable grant from the County Early Years, enabling us to do much more of the work, split into stages, than we would have been able to do from our own resources. 

Staff numbers were lower at 36 at the start of the year in 20/21, through natural turnover, so we avoided the need for any redundancies; as a healthy number on roll did not translate to the normal amount of sessions taken. Parents took a cautious approach to their bookings but as restrictions lessened demand increased, it was hard to balance this need when recruiting became more difficult, a problem that has followed us into the new year. Generally this situation affected most sectors, with a contracted workforce, the Brexit effect and some still on furlough, but was particularly acute in ours, along with other health and caring professionals. Working so hard for little recognition, it is small wonder there has been a scarcity of recruits, but we did manage to increase numbers by the end of the year and in anticipation of the expansion at Broad Street.  We still had 3 Early Years Professionals and the majority of staff qualified to level III or above, some with degrees, plus some at level II, bank staff and 2 trainees, with unqualified or alternatively qualified in various support roles. There are 3 Time to Talk champions, 2 WIncKS awards (Warwickshire Inclusion Kitemark scheme), I Makaton accreditation, and we have a forest school leader. 

HR support remained contracted out to an external company and most cleaning requirements were also externally met. We banked with Lloyds and Nick Frost from AIMS Accountants provided a financial service, which will continue. The Legal and General pension scheme met all regulatory requirements. A new and very different 5 year business plan was drawn up, focussing on recovery, with all site development and action plans tied in with it, under the broad headings given in the introduction – staffing, sites and premises and families and communities. There were operational and document changes last year including preparing for the changes to the Early Years Foundation Stage statutory requirements. All areas of the requirements were reviewed by lead managers, reporting directly to the Trust; our Reserves policy was looked at carefully by trustees and the affordability of the Broad Street Project. 



## **Information & Records - Pippa Evans** 

As with all operational areas, information & record keeping has suffered a bit from the time restraints caused by the pandemic. However key documents & policies were updated, in-particularly those relating to Covid-19.Documents are available via on-site office computers and some still on the Avensure locker. This area still requires a major overhaul but the last 2 years of Covid -19 have delayed this action. Managers need to continue to check with each other to ensure they use the most up to date documents. The Master Operational Plan folder and the storage(now control) of information policy was last fully reviewed in December 2019 before PJE started maternity leave, the folder was passed onto LMF to review, actions were identified and adjustments made. Karen has kept a handle on Safeguarding and was able to update the Trust + provide annual Trustee training and onsite training requirements have been kept up to date. Fee information was updated for parents for the start of term, updated fees were uploaded to our website, along with the annual updates needed. Broad Street will be creating a new pricing structure in relation to their new operating hours next year. 

We started to store our archived documents upstairs at Broad Street – but we must ensure this is completed annually and we continue to back up office PCs to external hard drives. Future planning will be to install purpose-built shelving at BS to store archived documents. It would be sensible that Admin Assistants do some appropriate training to support their roles such as GDPR, Health & Safety etc – online could be sourced. Our dispute with Shred-it to recycle confidential paperwork after a confidentiality breach on their part (paperwork relating to another organisation found in empty bag delivered to site) continues. They finally took away the document locker and are currently not actively chasing us for money, but they do still send us a monthly statement of what they think we owe them. We have made very clear that we do not owe them anything having made a final payment when the document locker was taken away. 

## **Suitable People – Sam Allison** 

Avensure continued to provide our HR and Health & Safety support and we used their services throughout the year for all personnel matters.  Staffing was particularly challenging as the recruitment of qualified staff has become increasingly difficult right across the sector.  We therefore had to rely on agency block bookings in order to maintain ratio’s in addition to the usual cover for annual leave and sickness. The staff team at Broad Street remained constant throughout the year with a few changes toward the end of the summer, due to the planned expanded provision, with a cook, an admin assistant and a full time level 2. In the new year, whilst occupancy at Broad Street is steadily increasing, the team will be able to support their colleagues at Quinton during the challenges brought through Covid, self isolation and recruitment. At Quinton we started the year with dual managers, later becoming the Office and Curriculum Managers when we also took on a Deputy. In the new year with the office Manager having to go on early Maternity leave an experienced member of staff from Broad Street has taken on the role of Relief Manager supported by our Operational Lead and a new part time admin assistant. 

Alveston’s team have remained relatively constant with the few staff changes. The difficulty in recruitment was also been felt at Alveston but they have the advantage of a more accessible location and so managed to attract more with the required qualifications. The team at Alveston also included 5 members of qualified and unqualified bank staff to provide cover where needed to minimise the use of agency. 

## **Training – Sam Allison** 

Essential staff training continued to be provided by Warwickshire Early Years through ‘Zoom’ or ‘Teams’. Other than essential training CPD has been hindered throughout the last year with staff teams being stretched during recruitment or periods of cover due to sickness/self isolation. We continued with our in house training on individual site training days but took the decision not to have full staff training events due to the potential risk of cross site infections impacting on the Organisation as a whole. 

## **Learning & Development – Sam Allison** 

Over the year Learning & Development within our settings continued to bring its own set of challenges due to the ever changing restrictions brought by Covid. We did not compromise in our classroom planning, evaluating and observations with staff using creativity to deliver an exciting and varied curriculum regardless of the barriers.  The biggest challenge was the parent partnership as we were not able to offer the face to face experiences that we usually share with parents. We kept important links through telephone or Zoom parent appointments and telephone ‘feedback’ when day to day updates were necessary.  We did as much as we could when restrictions eased, replacing video ‘show rounds’ with in person, out of hours visits.  Some summer events took place out of doors with socially distanced sports days/leavers events. We discovered that not being able to hold Learning & Development meetings in each other’s settings has resulted in some mismatch across the Learning & Development practice across the Organisation; however this is being addressed as a priority as we move forward in the new year. 



## **Safeguarding and Welfare with SEND – Karen Millar** 

DSL training was kept up to date in the Organisation ensuring there were two Designated Safeguarding Leads on each site;  to provide support and guidance to the staff team and take responsibility for liaising with the LSPs, Local Safeguarding Partners, (formally Local Safeguarding Children’s Boards).  Staff continued to have regular training, outsourced online and during our training days to ensure they are confident to report concerns and do so using the appropriate procedure. 

Ratios were maintained by sharing staff across the Organisation and using a local agency to support our permanent teams.  This teams were made up of both full time and part time, term time only and all year round members. The majority of the staff hold relevant qualifications, assisted by trainees. Policies regarding medicines for children and staff were implemented correctly and menus ensured that meals were healthy, varied and balanced. The accident and incident forms worked well and are filed in numbered order to make it easy to identify patterns and concerns.  All three sites are looking to tighten procedures around existing injuries as they are not always disclosed when the children are dropped off and discovered by the staff during the session.  We will work together as an Organisation and with the parents to improve this. Outings have recommenced on a small scale, visiting local outdoor areas. 

All three sites continued to support children with special educational needs and disabilities in the settings, despite the challenges of staffing, so sadly we had to cut back on 1-1 support.  Care plans, Time to Talks, Welcomm assesments, individual education and health care plans were all completed to ensure that, where additional support was needed, it was identified and actioned at the earliest opportunity. 

## **Premises and Equipment – Michelle Smiton** 

Annual checks for fire and electrical equipment, alarms, risk assessments, gas boilers and PAT testing were all carried out at each site as required. Alveston completed their 5-year electrical check resulting in a new office fuse board. It was not possible to do overall Health and Safety Audits (H&S) with site visits needed, due to the restrictions implemented due to Covid-19. We have relied on individual sites keeping on top of their own H&S but, by Spring next year, I will reinstate these visits and checks. Maintenance schedules will also be checked and updated more regularly. 

MDK cleaning were back cleaning sites and Alveston employed an additional cleaner. Electricity continued to be supplied by EON for Alveston and then also for Broad Street whilst Quinton remained with Opus Electricity. Refuse collections remained the same as previous years with Broad Street using Bromsgrove District Council, Quinton with Grundon and Alveston negotiated a much cheaper deal to remain with Biffa. Arguably we did have insurance protection against temporary closures, due to Covid-19 ,but when we investigated claiming, the complications of providing proofs and the large hike in our premium, had we claimed, meant on balance it was not worth it. When we came to renew our policy we found that all companies had written in exclusions for the pandemic so we have continued with Towergate. A large project was completed at Broad Street to expand their facilities and increase occupancy. Repairs at Alveston included exterior weather proofing and painting and new lino in the messy room classroom. At Quinton the Saniflow filter in the toilet and taps were replaced. Other small maintenance across the 3 sites were completed as required. Small equipment was purchased as needed. 

## **Marketing** 

As in the previous year direct marketing was not relevant, though we did announce via existing parents, Broad Street school’s newsletter and Facebook posts, the impending expansion at Broad Street. Maintaining our standards and reputation was of the greatest importance, especially with sometimes difficult messages to give to parents. Temporary closures due to Covid isolation rules, asking that children were kept at home, if there was any doubt about their fitness, and all the access and engagement rules made it harder to keep relationships as good as before the pandemic. Parent communication remained key with regular updates and keeping parents informed using email, newsletters and Eylog. Updates to parent information, including the website were done but not as comprehensively as we would have liked, as everyone was so busy, but we want to improve on this next year. 

## **Finance – Pippa Evans** 

Financial concerns caused by the pandemic were at the forefront; occupancy, income, staff costs, running costs have all been hugely affected. Grouping in bubbles had a big effect on how we could operate and additional income from OOSC dropped right back during lockdowns, self-isolation or at some points was just not viable; our Quinton site was particularly affected, significant staffing issues having a big effect. Overall, we had a positive result as with careful management of the situation we finished the year in an ‘ok’ 



position and similarly the new Autumn term has been better than expected. A reduction in income during lockdown periods and refunds to parents for closures were a big hit to our income but streamlining sessions and simplifying how we operated maximised our invoiced income versus staff costs. On a positive note, we did see an increase in the hourly rates for the Early Years Funding for 2021/22 from 1st April 2021 and we hope to see a further increase in April 2022. It was not possible to create meaningful budgets for 2020/21 and we had to be careful with spending, however necessary repairs were carried out at all 3 sites and stocks replenished for the start of the new year. We were also delighted, with some funding from the County Council, enabling us to complete more of our Broad Street project than anticipated during the summer, that has put us in a great position for the start of the new academic year. 

Staff costs remained high, expensive agency costs have been unavoidable with staff shortfalls particularly as recruitment has been so difficult over the last year. The cushion of the furlough scheme was fazed out, but we did continue to benefit whilst it was active,  as needed, though changes to Covid rules meant managing the situation in latter months was a little easier. We cannot predict what is to come but we will continue to head back towards paying the real living wage, if we can, splitting our annual pay rise for 2021/22 into 2 separate increases to spread the cost. We felt it was crucial that staff feel recognised for the work they do as we seemed to be the forgotten sector during the lockdown periods. 

On site bank access for managers continued to work fine and the Alveston Admin Assistant with support from Managers & our Accountant carried out our monthly wage & PAYE payments, pension uploads & distributed payslips. Our onsite book-keeping and Organisation financial scrutiny has suffered due to time being so stretched, but for the new year admin assistants will be employed at all 3 sites to spread the load and LMF has been keeping an overall eye on things with PJE available via email to offer support to Managers/answer any questions. Moving forward repairs & purchases need to be reported and/or completed by the end of July to allow time for end of year accounting, as this does cause us problems. This will need organising properly next year by SA & Managers. 



CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examinerfs Report
Report to the trusteesl
members of
CYGNETS EDUCATION & CHILDCARE TRUST
On accounts for the year
ended
31 AUGUST 2021
Charity no
lif any)
1160913
Set out on pages
1to32
I report lo the trustees on my examination of the accounts of the above
charity {"Ihe Trust") for the year ended 31 August 2021.
Responsibilities and
basis of report
As the charity's trustees, you are responsible for the preparation of the
accoun15 in accordance with the requirements of the Charities Acl 2011
I'the Act }.
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination. I
have followed all the applicable Directions given by the Charity Commission
under section 14515llbl of the Act.
Independent The charity's gross income exceeded £250,000 and l am qualified lo
examiner's statement undertake the examination by being a qualified member of the ICAEW.
I have completed my examination. I confirm that no material matters have
come tD my allenlion in connection with the examination which gives me
cause lo believe that in, any material respect..
the accounting records were not kept in accordan￿ with section 130
of the Charities Act., or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable requirements
concerning the form and conlenl of accounts sel out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'lrue and fair, view which Is not a rratter
considered as part of an independent examination.
I have no concerns and have come across no other mallers in connection
with the examination lo which attention should be drawn in this report in
order lo enable a proper understanding of the accounts lo be reached.
Signed:
Date:
Name:
NICK FROST- AIMS ACCOUNTANTS FOR BUSINESS
Relevant professional
qualificationlsl or body
lif any):
ACA
IER
Oct 2018

Address:
1 THE MAPLES
GREAT ALNE
ALCESTER. B49 6HL
Section B
Disclosure
Only complete Ir ihe examiner needs to highlighi material matters of con￿rn
(see CC32. Independent examination of charity accounts". directions and
guidance for examiners).
Give here brief details of
any items that the
examiner wishes to
disclose.
NONE
IER
Oct 2018

CHARITY COMMISSION
FOR ENGiANO AND WAIE5
CYGNETS EDUCATION & CHILDCARE TRUST
1160913
Annual accounts for the
To
eriod
Peric#J slartda18
en
dale
0110912020
3110812021
Section A
Statement of financial activities
Restrlcted
s? unres1￿ income Endowmgnt
funds
funds
funds
Re¢omm•ndgd ¢atrgorlo¥ by
actlvity
Prlor year
funds
Totsl funds
Incomlng resour¢e8 (Not8 3)
F01
F02
F03
F04
F05
Incomo ond ondowrnenta from:
884,007
842,777
other1￿￿(y12￿lueI
In￿lI￿nIs
Totsl
Re$our¢e8 expended (Nolo 6)
Expendltufg on:
*vJ fijtyds
CharItsb￿0ct￿￿
827,541
827,541
847,251
sio
Gown•nc•Co•l*
3.820
3,820
2,492
Total
$12
Net Incomel(expendlturo) beloro Inv08tm•nt
galn811103se81
S13
S14
S15
S16
S17
52.646
Ngt incomellexpendlture)
Extraordlnary items
Transfers between lunds
Other rncognl8Bd galnGI(losse8):
52.646
52,646
(Kherg8ing(k*8esl
Net movement In funds
S19
S20
52.646
Reconclllatlon of funds..
T¢*4 hmds brouohl frmrd
118,047
118,047
170,693
125,013
Total funds catTlod fonvanl
Cygnets AcDJunts 2021 CC17a SORP FRS102
Page 1
24101r2022

Section B
Balance sheet
Unrestriclod incomg Endowmwrt Total this
funds
funds
funds
year
Totsl last
year
Fixed assets
Intangible assets
Tangible assets
Heritsge assets
Investments
F01
F02
F03
F04
F05
(Nots 15)
{Note 14)
(Note 16)
INots 17)
Total r￿ed assets
64.283
64.283
1.577
Current assets
stocks
(Note 18)
Debtors
(Note 19)
Investments
INote 17.4)
Cash at bank and in hand (Note 24)
Totsl cuffent assets 810
5,603
5.603
13.866
125,903
Creditors: amounts falling due within
one year
(Note 20)
43,096
43.096
23,299
Net current assets/(lla￿-jlties) B12
,47
Total assets less current Ilabilitles
B13
Creditors: amounts falling due after
one year
{Note 201
Provisions for liabilities
814
12.000
12.000
B15
Total net assets orllabljltles
Funds of the Charity
Endowment funds (Note 271
Restricted income funds (Note 2n
Unrestricted funds
Revaluation reserve
816
170,693
170.693
118.047
817
B18
B19
170.693
170,693
118.047
Total funds 821
,047
Signed by one or Iwo twstees on behalf of all
the Iruslees
Date of
approval
ddlm
Signatu
Print Name
Cygnets Accounts 2021 CC17a SORP FRS102
Page 2
24101r2022

rn5 102.

Sectioil C
Notes lo Ihc accoijiils
Note 2
Aetountiny poli¢lv4
2.1 RECONCIUATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
olth• chry
CC178IE¥c4)
24m112022

Section C
Noies 10 the accolints
Nolo 2
2.2 INCOME
Accounting policies
rt￿tytheFRs IWLSORPLY FRS 102
GrarrtBar￿doThau￿M rrol15.1010 5.12 FRS102 SOM.
Yes
Wa
T4x reCts]￿ ¢Jn
grani*
e lairv3lueclbknJ5e•tsalthe tirrer1ttw￿ewl￿ tyare re£w¢ed ￿ r￿81
Yes
Yes
Nla
facll￿
tr*SOF
Yes
lila
Wa
Nla
otsia *2 w*t{5.10ki 5.12 FRS1D2sORP&￿I¥ely*V￿Jas￿t￿
C￿￿￿￿£¢¢￿￿202l CC17aSORP FRS102
24101r2022

2.3 EXPENDITURE AND LIABILITIES
Nla
¢Mts
Ye5
No
Wa
140
Nla
140
1410
Wo
1418
¢r•dnorn
Bulc fithitKb•l
IrAtwm•nt•
Yes
No
PW8graF* 10.7 FRS102 SOIIP. 11.17
to 11.11. FR$102 SORP.
2.4 ASSETS
uMty¢Mrlty
Ye8
Nla
Nl•
es
Yes
Ng
piia
149
Nlo
v•IuwJ #liniti•ity ai tost and yJbWuenttyaif￿l attho
No
1418
In4*slrnonl•WIN res*6L¥P*dryth￿r¥th •bJ
and
Nla
Ye¥
C}¥￿￿￿0￿14202l CC17aSORP FR$102
2I101120T2

Thryare v4uèJ aifairv81ueoKWtth*8r8 thwqu8hfy8sb•*fmfyY81 h8biJments.
POUCIES ADOPTED
ADDITIONAL TO OR
DIFFERENY FROM
THOSE A80VE
Css¥*tsAc*cAhib 2WII CC17a SORP FRS102
2410112022

Section C
Notes to the accounts
Icontl
Note 3
Analysis of income
Restrtctgd
Unr85trfctsd Income EndoMngnt
ftsnd•
fund#
Tolal funds Prforywr
Ana
Is
Donations
and legacles:
Donations and
GIft￿d
acie5
General grants provided by govemmenuolher
hariti
Membership subscriptions and sponsorships
Donated oods facilits'es and service5
Other
Total
Charltable
actlvities:
Fees for Charitable Childcare Service5
Govemmenl Grants
other Income
859.599
24.184
204
20
859,S99
24.184
204
764,496
77.676
527
Bank Interest
20
78
Other
Total
884.007
884.007
842.777
other trad5ng
activities:
Other
Total
Income from
invostments:
Interest incorne
Dividend income
Rental and leasin
Other
income
Total
Separate
materlal ftem
of incorne:
Total
Other.
Conversion of endowment ftjnds into income
Gain on disposal of a tangible fixed asset held
Gain on disposal of a programme related
men
Royalties from the exploitation of intelleclual
Other
Total
TOTAL INCOME
Cygnets Accounts 2021 CC17a SORP FRS102
Page 5
24101r2022

Section C
Notes to the accounts
Icontl
Note 4
Analysis of receipts of government grants
Thls year
Last year
Doscri
Coronovirus CJRS furfou
WCC SEND Grant
WCC SEND Grant
tion
rants
Gov•rnm•nt grnnt 1
Govèmm•nt grant 2
Govgrnmgnt ornn¢ 3
othor
20.184
2.000
2.000
77.676
Tolal
24.184
7T.676
Pleaseprovldo delails of any
unfulfilled conditions andother
contlngencles altsching to grnnts
that have been fEcognised In Incom
Please glve detalls ofotherfonns off
governmentasslstan¢e from which
the ¢harfty has dlrn¢rfy benefrted.
Cyg￿lsAc(tsUnts 2021 CC17a SORP FRS102
P•3e6
24101r2022

Section C
Notes to the accoiints
Icontl
Note S
Donatsd good$, fa¢illtles and servlces
Th18 year
Last year
Secondod staff
Uso of property
Othor
Ploas9 prgvido dèlall$ of th¥
a¢counting pollcy for tho r￿QgnItIon
and valuatton of donat8d goods,
faclllties and ser¥lces.
Plea8• provide dotalls of any
unfulfill•d condltlons and other
contlng&n¢les attachlng to re8¢ur¢es
from donated goods and servlcos not
r•c¢)onls•d In Incomè.
Please give detalls of other fomis of
other donatsd goods and servlces not
racognised In tho accounts. 09
contributton of unoald voluntBer8.
Cygnets Acts)unis 2021 CC17a SORP FRS102
Page 7
2410112022

Section C
Notes to the accounts
(cont
Nots6
An*lytsh of exwnd1￿rn
TotylfvthO• Prfor>*¥
EXpend[￿Tr on
rntslng fund#:
IrYxJrred seekirg donalws
Incurred seekirvJ ￿9aC
Incurrnd seekiNJ grants
Opefab'ng membershy schemes arvj
sorjal loiiw*s
SlagiThJ luThlrni5iry ovents
Fudrnts¢ng agènts
0￿ra1￿9 tt￿nty shops
Opernttng a trading cornpony
undertaknng n¢JFchantablè tradir
ertI￿V. ffl¥rknbrwJ, fflad a￿1
S￿rt UP Costs In￿r[1d In g•Mrn
new source ol lulure ￿C0¢￿e
Databa58 d8v8lcw￿nI ojsts
Other trading acbvilaes
Inv•stmenl management oxl5'.
Porffolio mana
emenl c•sts
C0Jl of oblaining inveJtsr*nl •dvir•
Invesbn•nt &jmin￿￿dtsoft t05ts
Intellectual profft flee￿ng c(Ats
Rent D)lknthM. property rwir¥
maintenance cha es
Totsl •Ap•ndI￿I* t)n r¥knlng
Exp•ndlturn on
¢h•rlt•bl•
Wages 8 8ol•rw. wncy 61all ele
Rent. rnles. light, ￿81 and
RepauB & m8intenanc•
T¢kphone. sla￿rery & offit*oJsts
Legal & pwfe38*3nal fees
88nk Charges & interesl
Re￿9￿Ments. locxj. craftelc
Qlherc•sts & depreciatK)n
6ri.735
695,993
80.294
19.363
73.943
13.637
13,837
11.933
4.7
11.933
14.346
4.790
89
4.790
134
39.019
31.536
795
Totsl exp•ndSlum oft ch•rltabl•
a¢tivitle
827￿1
847.251
S¢p•rats m•l•rlal
It•m of •xpenso
Tof•l
Oth•r
nce Costs
3.820
3.702
Total other •xp•ndltssY•
3.820
3.702
TOTAL EXPENDtruRE
831261
831.361
850.953
CC178 l&Y
24h)1ft022

Oth•r Inforn)allon-
Anatysii of expendi￿1• on charilable activit￿5
fundlng
Support
Toial thlj
Other
Prfory••roXP8ndlWrn OA chrfiabl•aciMII••
¢an be a8 loiffMB:
lollowtng IleThi arfr matorfal.. (pl•a8•d[￿l0l•
the natur•, •mourrtand ary prforyoar
¥mountsl
cct78 IExrd)
2410112022

Section C
Notes to the accounts
(cont
Note 7
Extraordlnary items
Please explaln the nature of each extmnlinary Item occunlng in the perlod.
This yoar
Last year
Descrl
on
Exirnordlnary item 1
Extraordinary item 2
Extrdordlnary item 3
Extraordlnary Item 4
Total extronllnary items
Cygnets Ac￿nts 2021 CC17a SORP FRS102
Page 8
24101r2022

Section C
Note5 to the accounts
Note B
Funds recelved as agont
8.1 Please complete thls note M the ¢harlty has agreed to admlnlster thg fvnds of another entifyas Its agenL Note.. Ma charity
Is a¢tlng as an agenl, Itshouldnol recognlse the Income In the Statement of FlnanclalA¢tfvitles or the 8alan¢6 Sheet
Amount rn¢•lvod
Amount ald out
Balance held at erlod end
DescrJpYonlnam9 of party
Rolatsd
party lyes
Thls
oar
Last
ear
Th18
ear
ThSs
oar
Last
ear
Totsl
8.2 Wher¢ a ¢on$onla or slmllar arrnngemeni exlsts whereby 2 or more charltles c&operato to 8¢hleve e¢onomles In th
pur¢hise ofgood$ orservl¢e$. please dlscose detalls of any balances outstandlng belwvn anyp3rtl¢lp8tlng members.
D¢•crfpllortlnamg of party
Balance hold at rfod end
Thls
ear
Last
ear
Total
Cygrots Actounts 2021 CCf78 SORP FRS1W2
Pa￿9
24101r2022

Sectioll C
Notes to the accounts
Note 9
Support Costs
Please complete this note rfthe ehaiity has an8fysed its expenses uslng acllvlty
categorlgs andhas support costs.
Ra181ng fvnds
Actlvfty 1
Acllvlty 2
Actl¥lty 3
Grand total
allocatlon
(Des¢
method)
Support cost
exam
les
Governance
Other
Tolal
Pl￿Se provlde detalls ofthe accountlng poll¢y
adopted forthe apportlonment of costs beAveen
activilies andany oStlm?tion ts¢hniqu8s usgd to
calculate thelrapportlonmenL
Cygnets Aco)unb 2027 CC17a SORP FRS102
p￿10
2410112022

Section C
Notes to the accounts
Note 10
Oetsils of certain itsms of oxpondltyre
10.1 Fees for examlnatlon of tho accounts
Please pmvlde detalls of the amountpald foranyseatutory •xtemalscmtlnN of
accounts and other8e￿lee$ prnvlded byyourlndependentexamlner. Mnothlng
was paldp1th￿e enter tl'ln the apprt)prfate box(es).
Thls year
Last year
Indepvndent examlngrf¥ fe
450
A8¥ur•nco sorvlcos oth•rth•Th aud1¢ or Indop•nd•nt oxamlnatlon
Tax advlsory f998
Other foes (for t￿Mple. flnancl•l advlce, ¢on¥ultancyi aGGountsncy wvScK) pJld
to tho Independent exam5noT
3340
3252
Cygnets Accounts 2021 CC17a SORP FRS102
Pwae 11
24101r2022

Section C
Notes to the accounts
(contl
Note 11
Paid employees
Please complete this note rf the charity has any employee
11.1 Stsff Costs
This year
Last year
Salarles and wages
Social securlty Costs
Pension costs (defined contribution scheme)
Other employee costs
616,113
38,315
23.307
618.458
41.625
18.076
Total staff costs
678 159
Please provlde detalls of expenditure on staff working for the
charlty whose contracts are with and are pald by a related party
None
Please give detalls of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £IO.000 from £60.0170 upwanls. If there are no such transactlons,
please enter Yrue. in the box pmvided.
No employees recelved employee benefits {excludlng employer
penslon costs) for the reporting period of more than £60.000
TRUE
Band
£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
Number of em
Please provide the total amount pald to
key rnanagement personnel (includes
trustees and senior management) for
thelr services to the charity
No pay for Trustees and senior manager pay was £ 34.628
11.2 Average head count in the year
The parts of the charlty in which the
employees work
Thls year
Number
Last year
Number
Charitable Activities
38
33
Total
33
11.3 Ex4Jratia payments to employees and others (excludlng tfttst￿)
Cygnets Accounts 2021 CC17a SORP FRS11Y2
Page 12
24101r2022

Please complete if an ex-gratla payment is made.
Please explaln the nature of the
payment
NIA
Please state the legal authorlty or
reason for maklng the payment
Please state the amount of the payment
lor value of any walver of a rlght to an
asset)
11.4 Redundancy payments
Please complete if any redundancy or termlnatlon payment Is made In the perfod.
Total arnount of payment
The nature of the payment (cash, a￿et
etc.)
The extent of redundancy fundlng atthe
balance sheet date
Please state the ac¢ountlng pollcy for
any redundancy or ternilnatlon
payments
Cygnels Accounts 2021 CC17a SORP FRS102
Page 12
24JOir2022

Section C
Notes to the accounts
(conti
Note 12
Defined contribution pension scheme or defined benefft 8cheme accounted
for as a defined contribution scheme.
12.1 Plea$4 complète thls notè ff • dèllned contrlbutlon ponslon Scheme Is operated.
Amount of contrlbullons Tgcognlsod In
tho SOFA a8 an expense
£23,307
Pleugo vjxplaln tho ba?55 for allocatSng
tho Ilablllty and oxpons8 of dèfined
contrIbu￿tsn ponslon 8ch•m8 between
a¢llvltl&s and botweon rnstricted and
unr8strlctod fund9.
The4 Charity only has on& unrestrleted actlvlty hlng thit of the
provlsion of Charftable ChildcarB S8r¥icos
12.2 Pleaso complele thls secuon whern the charlty Partlclpates In a dellned be￿efrt￿n5l0n plan but Is
unable to ascortaln Its Jharg of the undertylng assets and Ilabllltles.
PIoa8e Confirm that altough tho sGhDmo
Is accountsd for as a doflned
contdbutlon plan. It18 a d@fin￿ ￿nefit
plan.
NIA
Plèasè provldo such InformJtloD g¥ Is
avallable about the plan's surplus 01
deficlt and the ImpllGatlons, If anyi for
the rèportlng ¢h¥rfty
12.3 Please complets thls sectlon where tho chartypJrtl¢lpates In a munl*employer defined benefft
pgnslon plan that 1$ a¢¢ountedlorag a dèflned contrlbutlon plan.
0èscrI￿ th• gxtont to whlch the charlty
can bg Ilablg to tho plan for other
onUtlos' obllgaUon$ undgr the t•mi8
and condltlons of th• multlwemploy8r
plan
NIA
Cygnets Accounls 2021 CC17a SORP FRS102
Page 13
2410112022

Section C
Notes to the accounts
Icontl
Note 13
Grantmaking
Plèaso Complete thls not8 If lh• charftymadaanygrants ordonauons whklR In aggregat• fornj a matortalpart of
the charftable activitles und¢rtaken.
111 AnatyBJs of grants pald {Sncluded In co8tolch•rltabl& acttvltles
ran
Anatysis
IndN5duals
Support costs
Totsl
AthTr
or
or pro'ed2
rotsl
132 Grants made to Instliullons
My charfty has madegrnftts to parn¢ukrin51lti￿Q￿S thatare materialln
the contex10llts granfrnaklng. D•lalls olthèlnsfrtulion supported.
pU￿oSe ofthe grantand totalpaldto each Inslitullon Is available on the
harttys web sh&
Plèas•provide
details of charlty's
RL
Provlde detalls
below
Yes
Ilo
Purp
Total amount of
rants
id£
Totalgrnnts to In￿lti￿On$ In ADportsngperfod
Otherunanalysedgrdnts
CygnetsAccounls 2021 CC17a SOFIP FRS102
P•Je 14
24101r2022

Section C
Notes to the accounts
(cont
Note 14
Tangible fixed assets
Please complete thls noto rftho charity has any tanglble flxed assets
14.1 Cost or valuation
Frnohold land
& bulldlngs
Other land &
bulldlngs
Planl
machlnery and
motor
vohl¢le8
Flxtures.
fittlng8 and
oqulpmgnt
Total
At the beginning of
the vear
Addillons
6,460
6,460
68,453
1,995
70,448
Revaluations
Disposals
Transfers.
At end of the year
68,453
8,455
76.908
14.2 Dopreclatlon and Impalrnients
SLorR8
'8asls
SL
SLorRB
RB
R8
Straight Line
I"SL"lor
Reducing
Balance
I"RB"I
100
25Lh¥
At teginning of the
vear
Disposals
4,883
4,883
Depreciation
6.846
896
7,742
Impaimienl
Transfers.
At end of the year
5,779
12.625
14.3 Net book value
Nel book value al the
beginnlng of the year
Nel bwk value al the
end ofthe year
1,577
1.577
61,607
2,676
64,283
14A Impalrment
NIA
Please prnvid8 a descrfptlon of the events and
clrcumstances that led to the rncognltion or
reversal of an Impalrn?ent loss.
Cygnels Ac¢ounl$ 2021 CC17a SORP FRS102
Page 15
2410112022

14.5 Revaluatlon
Man accounting pollcy of revaluatlon ts adopted, lease
the effectlve dare of the revaluatlon
NIA
mvlde."
the name of Independent valuer, Mappllcable
thè methods applled andslgnllleant
assumptlons
the carylng amount that would have been
rncognlsed had th8 assats bagn caffléd und•r
the cost model.
14.6 OtherdI￿10sure8
(IJ Please state the amount of borrowlng costs.
rfany, capitalised In the constwction of tangible
flxedassets and the capltallsatlon rdte used.
{11) Please provlde the amounf of contractual
commltments for the acqulsltlon of tanglble
Ilxed assets.
flllj Dètalls of the éxlsten¢è and carying
amounts of property, plant and equlpmant to
whlch the charfty has rnstrlcted tltlo orthat arn
pledlledas securlty for Ilabllldes.
NIA
The 7ransfe￿. row is for n￿veMentS behveen r￿ed asset Categ￿¥6$.
- Please indicatg the method of d8preciatth by delebng the method not aWicabl8 (SL - stralght
Cygnels Accounis 2021 CC17a SORP FRS102
Page15
24101r2022

Section C
Notes to the accounts
Note 15
Intsngible assets
Please complete this note rf the charity has any intangible assets
1 5.1 Cost or valuation
Research &
developmonl
Patents and
trademarks
Other
Total
At beginning of the
vear
Addrtions
Disposals
Revaluations
Transfers '
At end ofthe year
15.2 Amortlsatjon and Smpairnients
-Basig
SLorRB
SLorRB
SLorRB
SLorR8
Straight Line
("SL")or
Reducing
Balance
"RB"
At beginning of the
vear
Disposals
Amortisation
Impairment
Transfers.
At end of year
15.3 Net book value
Nat book value at the
beginning of the year
Net book value at th8
end of the year
15.4 Accounting policy
Please dlsclose the accountlng pollcy ftir Intanglble fixed assets including..
Reasons for ehoosing
amorbsation rates
Cygnets Aco)unts 2021 CC17a SORP FRS102 Page 16
24101r2022

Policies for the recognition of any
capital development
15.5 Impairnient
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairnient loss.
15.6 Revaluation
If an accounting policy of revaluation is adoptedi please provide..
the effectlve date of the revaluation
the name of independent valuer, rfapplicable
the methods applied
the canying an70unt that would have been
recognised had the assets been carried under
the cost model.
15.7 Other disclosures
(ij Ifyour intangible asset was acquired by way
of grant. provide value on Initial recognition and
carrying amount of tho assoL
(li) Details of the carrying amounts of any
intangible assets to which the charity has
restricted title or that are plèdged as security for
Ilabilities.
(lil) Please provide the amount of contractual
commitments for the acquisitlon of intangible
assets.
(iv) State the amount of research and
development expenditure recognised as
expenditure in the year.
(vi) Please detail the headings in the SOFA in
which a charge for am0￿satiOn of intangible
assets is included.
(viij For any material intangible assets, please
pmvide a description. its carying amount and
any remaining am0￿satiOn period.
The Yransfers" row is for movements between fixed asset calegones.
Please indicate the method ofdepreGiation by deleling the method not applicable (SL = slraight
line,. RB = reducing balance). Also please indicate the rate oldeptpciation." for straight line. what
is the anticipated lrfe of the asset (in years)," for reducing balance, what is the pe￿entage annual
Cygnets Accounts 2021 CC17a SORP FRS102 Page 16
2410112022

Sociion C
Nolos io Ihc accounts
N¢>to 16
P1th75ecamplets thhnoteifth&charftyhJ5 hwitsgeassets
1&1 Go￿￿￿1 dt•¢lo•ur¢¥ lorllll ¢hnrItj￿ holdlrvd horltsgo a¥￿ts
lil ExpJ*ln tho nlltUTV and acala
herttag? a￿￿ts hEId.
Ili} Expfaln the pollcy lorthe
acquhlJon, PTeBervallor4
Mana￿l￿ontAnd dS•pwl ol h•rttsge
162 Cagtorv•luaUon
Total
At beonninll tsf thB year
Add￿On5
DLsrA)wLq
l eTrY Of￿ year
16J oop1K￿lIan Bnd IrnpAlrnbTrnts
Strayhl
rsLI or
At ￿InnI￿a olthpyoBr
sals
lendofye
16.4 Nfrtbook Valu
Nal bookvalue 81 ￿ twinniro oflhe
Nel bo&*vBlue 81 the end 01th6y
1&5 IM￿lMi•￿t
PloMeproYlde• Llescrfpuon olthe aveAts and1¢I￿VJ￿￿￿llG
Iha¢ledSQ tho orrnvon•l ufanimpalnnentlo
f6.6 R¢valu•Uon
If•n e¢¢ountlngpolleyofrtY¥lu•ittrn l$athple4 ple•sepmvld•.'
UJe¢ffthd•thoffthornw•lv¥Van
WR•n*mof irtdepwdtni valuer. If Ap￿￿bIg
qL(•llllc•ll¢)n8 off lrt&p8rtd•ntv•limr
them¢thods4Wr•d•nd81gnlllcwri•ssw¥prfL¥JS
•lly3igniffcantIlmlt•do￿ Ohry th• vlu•iioo
I&1 af h¢rfl•g• •M•t• byclu• or9rotsp ￿￿￿NgUISh1n9 thw¥tco•t8nd thr* at ¥alu•iion
2021 CC17ASORP FRS102
Pap 17
24nir2ty42

Atv•lu*won
Gr￿PA
Totsl
C￿￿n08￿UTrl atthebelnnS￿ olthe
Addrtw
Depreo41h?nhmpnirnnBnt
Rov8luotK
16.8 •uet• herflago ar• not rncolgnts•d on lh• balon￿ Bh••
111 Explaln th• rtruoh why hortlao
qols hivo nol bBqn rpcoghhod on
th• bo14nc# •h•¢L
1111 D￿(rOb￿ lh• *lgnlllun¢*•nO
nDtur• ol horft•g• •u•I•.
11111 Dl•clo•o Inlorfflauon that L•
h¢lplul ln aiio•8ln9 th•vilu• ol
Il¥) EAplalt) Ihe why It l• r
prn¢tlubl• lo obl•ln • ￿l￿tIOn ol
h•rtt•O•8•Mth.
16.9 Flv•y•ar•urnfflzry ol hTrrftage •q••l• trnn••¢llon$
201S
2013
2012
2011
Purch*Bg•
Grojp A
Grtyjp B
Grwpc
Oonl￿Onts
GrtrJp A
GrtyJp B
Gr¢up C
T4)t•l
C￿rgO lor Imp*Irh￿fiE
GFoupA
Group 8
Group C
Olher
Toial ¢h•rA•lor Imoalmio
DI8Dooal•
Grtwo C
Totsi
CsynethAcwmx2t CC174 SORP FRSID2
P40 17

Nolo 17
Invest￿nI aBB
17.1 Hxpd lTh¥•%tmwts IplTrue provld• lor•ach Gllls* ol Inv•s¢Thn
To
v*Ju ql ol
L•Ai: Irn￿lM￿n11
Add.. Ruv•rulofbnylnMfvts
Addl1d•d￿¢fj'. th•
Addlld•ductJ: on
CoTryryn9 Ilw)
4eqtsl•+kn• thh)ugh b￿lIn**It￿MblNrt￿￿*. M
•ny.
Pl••*•th)r*ty￿Fllr￿Y*kn th1• ropt•¥ll• th••rnwnllprwhkh •n*u•I¢otMb•￿¢b•nV•￿tsohv0oft
17.2 Pl•M• provld• • br••ldown ol Inswtrmnts al10¥••oMolng *1th tho b*lthne•
•h4•t rtyw dlff•rnrrt￿￿ng b•ts¥••n th•M h•ld at lalr ¥•l¥• indthcth• it
An1￿•￿ of Invwlm•n¢•
Cts•l IM•bTwliii*hi
C4•horcMh I4￿1¥11*1￿￿
Oth•rlnvMtrn•Trts
Totsl
OAndtotsllF•livAhJ• Aty•r•nd+Cosi￿•lmp•l￿￿n¥
17J Ifyourchrlty holdi InveBtm•nl pl•fj•• Comp￿10th• lollowlng r￿le.
ID Exptsln th• M•lhDO• ind **nlknnt
h•ld bythw¢h•rlty
IIQ N4rn•0rthd•WTrd•ntv4l￿•r,l1lppI￿Ab￿.
•thJ rVhv•ntquilNk￿1D
•Mtyt• wts•lTrv••tr•rtWDpwtyoron lh•
rnmNl•nEgvllnG(¥n•ordlbpoulproco•d•
Éxplaln ary¢onty¥rtyJal lorth•
pU￿h•￿e. CfinbllU¢tbJn
v•skn•ntprop•tyortorrwlr4.￿Ir￿m￿r￿A
•r•nfv•n¢•mvnts
CC1748OPPFIiSI
P•p1

17.4 Pl¢w p￿Ide • ol¢urrent•uotln¥o¥lm•¢rt•.11 fjppllubte. Jgroolng t*Mh the
balJp¢e •l*eL
Invebknonts
Toral
17.5 GuorantB¢*
proYhl•d•l•lh•nd •nhlUntol•ny
m•d•to oion b•h•llol4 thlnl pwty
Ilarn•olthTr•nty ￿n•n￿th9fr0rn
Pl•Aw •xpthln gILir•nia• funh¥•
17A Conc•MSoMry loll
fot•l
P4RDUThtolconBH•loTr•rylo•n• r•M
rg
pwqvhl•d
b••n IMrtnottsk•n up4tth•rnpDrUng
pay•ty• 1 y••r
17.7 Addltlonal Infofflwljon
pi••••ph)vk1• Inityrrn*btyn •bDuIth•
rthan¢lÈl o¢p•rfDrrn•nr• •g.tsnnB•Trd
ofloans orth• ￿￿Ork{dI1n0tO
bJ•knford•t•rrnknlTrgth•v4hb•. In¢ludlTr9Ably
Urnp￿ •ppWwh•n •vafu
Ykn•r• • chaTtyh••pIv￿•d fWrt¢I•14*￿
4 lorniolsleurlty, th•urrylng amountollh•
I￿￿n￿all$S9tp￿dO*d *• t•nr
CCIT4 SORP FR8102

Section C
Notes to the accounts
Icontl
Note 18
stocks
Please complete thls note rfthe charfty holds anystock ftems
18.1 Ploase state the carrylng amount of stock and work In progro88 anatysed between
adlvltlgs.
Stock
Donated good8
Work Sn
pnJgre88
For
dlstrlbutlon
For rnsale
For
d18trlbutlon
For ro801è
Charltable actlvltle8:
Oponlng
Add•d In perfod
E¥pM$odln perfod
Impalrod
Closlng
Other trndlng actlvltlgs:
Op•nlng
Add•dln p•rlgd
Exp•n$edln p•rfod
Imwlrgd
Closlng
other.
Oponlng
Addodln pwlod
£Yp•n¥edln pertod
Impalred
Closlng
Total th18 yèar
rotslprevlous year
18.2 Plgasg 8peclfy the carrylng amount of
any 8tock8 plgdgod as 8gcurlty for Ilabllltle8
Cygnets Accounts 2021 CC17a SORP FRS102
Page 19
24101r2022

Section C
Notes to the accounts
cont
Note 19
Debtors and prepayments
Please complete this note rfth• chaiity has any
dgbtors orprepayment&
19.1 Analysls of debtorn
Th18 year
Last year
Trdde debtors
P￿paYments and accrued In¢ome
Other dèbto
5,603
6.149
7,717
13.866
Total
5.603
Please complets 19.2 whern a mater181 debtor Is recoverable more than a yearafter the reporting date.
19.2 Analysls of debtoY8 r￿0Verable In more than 1 year Ilncluded In debtors above)
This year
Last year
Trade debtors
Prepayments and accrued Income
Other debtors
Total
Cygnets Accounts 2021 CC17a SORP FRS102
Page 20
24101r2022

Section C
Notes to the accounts
cont
Note 20
Credltors and accruals
Please complete thls note 11 the charfty has any credltors or accruals.
20.1 Analys1$ of credttor8
Amounts falllng due
wlthln one
ear
Thls year
Last year
Amounts falllng due after
more than one
ear
Thls year
Last year
Accruals for grants payable
Bank loan8 and overdraft8
Trade ¢rgdltorn
Payments rgcelved on account for contracts or
Porfornance-r¢lated grants
Accruals and deferred income
Taxatlon and soclal sBcurity
Other credltorn
1.500
12,000
24,941
12,S70
4,085
11,451
8,083
3,765
Total
20.2 Deferred Incom8
Ploaso ¢ompleto thls note M the charlty has doferTed Income.
Please ex
18ln the re8sons wh Income Is deferred.
Feos recelved In August 2021 for sesslons ¢ommonclng In the new flnanclalyearstartlnq In Septemb8r
2021.
Movement In dohff8d Ineomo account
Th18 voar
Last year
Balanco at the stsrt of the reportlng porfod
Amounts added In Current porlod
Amount8 reloa8ed to Income from provlou8 porlod8
8alanco at the ond of thg rnportlng poriod
7.695
5.281
7,695
5,281
7,695
7,895
Cygnets Accounts 2021 CC17a SORP FRS102
P89e 21
24101r2022

Section C
Notes to the account5
(cont
Note 21 Provisions for liabilitles and charges
Please complete this note rfyou have included in chaiity expendlture anyprovlsions. A pmvlslon Is mado
when the charfty has a Ilabllity of uncertaln tlmlng oramount.
21.1 Please provlde:
- a brief description of any obligatlons on tho
balance sheet and the expected amount and timlng
of resulting payments;
- an indication of the uncertalntles about the amount
or timing of those oufflows. and
- the amount of any expected reimbursemen(
stating tho amount of any asset that has been
¢ognls¢d for that expected ￿1mbUr$¢menL
21.2 Movements In recognlsed provlsions and funding commilment during the perlod
Thls v¢ar
Last vear
Balance at the stsrt of the reporting pgriod
Amounts added in current period
Amounts charged agalnst the provislon In the ¢urrnnt period
Unused amounts TrveTSed during the period
Balance at the end of the reportfng period
1.J tror any Tunaing commnmeni mai ffj not
recogn5sed as a Ilabllty or provlsion, provide details
of cornmitmgnt made, tho tirno frama ofthat
¢ommltmenL any porfomianco-related conditions
and details of how the commitment wlll be funded
{wlth contra¢ts foi ¢apital expenditure separdtely
Identrfiedl.
£IA TnTnere unrestncteo rnnus nave Deen aesignaieo
to a fund commitment, please disclose the nature of
any amounts designated and the likely tlmlng of that
expenditure.
Cygnets Accounts 2021 CC17a SORP FRS102
Page 22
24101r2022

Section C
Noles to the accounts
(conti
Note 22 Other dlsclosures for debtors. creditors and other baslc financial instruments
22.1 Plea89 provlde Inforniallon about tho
slgnlficance of flnan¢lal Instrnments (eg. debtorn,
redltor5, investments etc) to the charlty's financlal
posltion or perfomian¢e. for oxarnple, the tern￿ and
condlilons of loans or the use of hedglng to manage
None
22.2 If the chaTIty has provlded financlal assets a a
forni of $e¢urlty, the carrylng amount of the flnanclal
assets plpdged as security and tho temis and
conitlons rnlated to Its pledgg should be glven here.
hlot appllcable
Cygnets Accounls 2021 CC17a SORP FRS102
Page 23
24101r2022

Section C
Notes to the accounts
Icontl
Note 23 Contingent liabilities and contingent assets
23.1 Contlngent Ilabllitles
Where the charity has contingent Ilabllllltles, please Complete the following sectlon Unl￿ thp possibllity
of their existence Ss remote.
Description of itern including ils legal naknre. Please
describe any securfty provided in connectlon to the
Estlmate of Ilnanclal effect
None
23.2 ContinAent assets
Where the chaTity has continggnt assets. please complete the followlng section when their existenco Is
probable
Descri
on of item
Estlmats of financial effect
None
23.4 Other dlgclosures for contlnoent assets andlor Ilabllilles
Please provlde the followlng informatlon where prdcticable:
Explain any uncertainties relating to the amount or
tlmlng of settlement: and tho possibilty of any
relrnbursement
Where it Is not practlcal to make one or morn of
thgse disc105ures, please stats this fact
Cygnets AcLxJunts 2021 CC17a SORP FRS102
Page 24
24101f2022

Section C
Notes to the accounts
(cont
Note 24
Cash at bank and in hand
This ygar
Last year
Short temi cash investments (less than 3 months maturity date)
Short tenn deposits
Cash at bank and on hand
Olher
Total
155.903
125,903
Cygnets A¢¢ounts 2021 CC17a SORP FRS102 Page 25
24101f2022

Section C
Notes to the accounts
cont
Note 25
Fair value of assets and liabilities
25.1 Please provlde dots11s of the charity's oxposufe to
Credit risk (the risk of Incurring a loss due to a deblor not
paylng what is owed) , Ilquidty risk (the risk of not being
able to meet short tenn Ilnan¢lal demands) and market risk
Itho risk that thg valuo of an investment wlll fall due to
changes in the market) arlslng from financlal Instwments
to which the charity is exposed at the end of the reportlng
period and explaln how the charity manages thoso risks.
Not applicable
25.2 Please give dotalls of the amount of change in the falr
value of basic financial Instruments (debtors, creditoTr,
Investments (see seetlon 11, FRS 102 SORP}I measured at
fair value through the SOFA that Is attrlbutable to changes
In ¢redlt rlsk
Not applicable
Cygnets Accounts 2021 CC17a SORP FRS102 Page 26
2410112022

Section C
Notes to the accounts
(conty
Note 26
Events after the end ofthe reporting period
Please complete this note events (not requiring adjustment to the accounts) have occurred after the
end of the reporting periodbut before the accounts are authorised which relate to conditions that
amse after the end of the reportsng period.
None
Please provid8 details of the nature of the event
Provldo an estlmate of the financial effect of the
event or a slatement that such an estlmate cannot be
made
Cygnets Accounts 2021 CC17a SORP FRS102 Page 27
2410112022

Section C
Notes to the accounts
Icontl
Note 27
Charl
funds
27.1 Detalls of materlal funds held and movements durlng the CURRENT reporting period
Pleas8 glve detalls of the movements ofm8terlal Indlvldual funds In the r8POrtlng perlod together wlth a balancing flgure for 'Other funds.. The Total funds'llgure
below should reconclle to Total funds. In th8 blanace sheet.
' Key.. PE- pernianent endowment funds,. EE- expendlble endowment funds,. R- restrlcted Incom8 funds, In¢ludlng speclal trusts, of the ch8rfty.' and U. unrestnTctgd
funds
un
balance8
brought
forward
un
balanGes
¢arrlod
foThvard
Type PE, EE
RorUR'
Purpose and Re8trl¢tlon8
Galns and
losses
Income
Expendlture
Transf&r¥
Fund names
Charity. including operating costs, worklng
ital and ca
ital ex
endilure
General Unrestricted Fund
UR
118,047
884,007
831,361
170.693
Other funds
Nla
Nla
Total Funds
118,047
884,007
831.361
170,693
Cygn8ts Accounts 2021 CC17a SORP FRS102
P89& 28
2410112022

Section C
Notes to Ihe accounts
Not8 27
Char
funds
ont
27.2 Detalls ol materfal funds held and movements durlng the PREVIOUS reportlng perlod
Pleas8 glv• d•tsll$ ofthe movements of materlal Indlvldual fund8 In the rgportlngperfod togethorwlth a balanclng Ilgurn for Dtherlunds.. Thg Total funds'flgure
below $hould reconcll8 to Total fund$, In the )alanc• sh•eL
'Koy.' PE-p•rniangnt •ndowm•nt funds.. EE- ￿P*￿dIbl• •ndowm•nl funds,. R- r•strlet•d Incom4 funds, In¢ludlng sp•¢lal INsts, ofth• charlty.. and U- unr•$¢rf¢t•d
lunds
un
balance6
bTOUBht
lorward
un
balance8
carrfed
loThvard
Typ• PE, EE
RorUR"
Purpo80 and Reotrl¢llon8
Galn• Ind
lo¥$••
Incom•
Exptrndlturn
TranBfer•
Fund nimeB
Funds to 88legu8rd the operalionB of thè
Charlty, Ir￿lUdIng operallng ￿313, working
1101 and ca
Ital ex
andltuie
General Unr881rfcted Fund
UR
125.013
842,778
849,742
Other fund$
NIA
Nla
Totsl Fund8
125,013
842.776
849,742
118,047
Cygnel$ Accounts 2021 CC17a SORP FRS102
Pag& 29
2410112022

Section C
Notes to the accounts
Icontl
Note 27
Charity funds (cont)
27.3 Transfers between funds
Reason for transfer and where endowment Is converted to
in￿rne l al
er for its convetsion
Amount
Between unre5trTcted and
restricled funds
Be￿een endowment and
restricled funds
£nil
Be￿een endowment and
unfeslricled funds
£nil
27.4 Designated funds
Planned use
Pu
of the desi
nation
Amount
Cygnets Ao)Junts 2021 CC178 SORP FRS102
Page 30
24101r2022

Soction C
Noios lo tho zccounls
Moto 28
¢tslts olsu¢h tr¥nJ•c*onsshoI￿dbePrnV¥L￿A￿ Mth•npwE no ro i¢p(rt p1••5ee￿teT
thgboYor"Falso"rfth•x**E transactions ¢oiEpoiL
28.1 Trtotw remunern￿On arKI ben•ftts
•wltym•rt*ith tlwlrchurtyora rnlat•d onllty ￿0¥orF￿•)
nyrnmuneAllon wothw)¢nefftsp•idfo • irtthbythe charftyoranyinsthll¢w 0r¢tynpJnycL￿￿ecte￿W1th 1¢
Amounts p3ld or
TOT
wnPlo￿tbeneA1ts *Yrnpai
ernan ￿9￿lIap?￿￿Ertthas ffl•o¢ th a
pmvldoan uplanaLIL4ry olthenalmof thepaymert
28.2 Tnt¥lÈes' expgns
TRUE
Th1• y•ar
Lastyear
Subsi•t¥n¢•
A¢¢ornrnothiion
other1please5￿￿fyl.
TOTAL
28.3 TrwMactknl¥l T•lth wrtle¥
￿￿$*9￿￿* tY8c•lls of•nyfransa¢¥w 4th¢l•rt•lta7tyrorwAxh￿QfJ IhedJ•tyln a fW¥tedp•￿fv4$ • maiwl•l
FALSE
e•l•ryat
od •nd
Pro¥l•ton lorb•d
btsai end
¢h•iity
during
port4ny
Rent￿ for Bro￿ Str•rt
tynd Ah*8fon #it•8
R•DtsltorQulirton
L M Flndon
LM Flndon
￿14110￿ to the trnnsackn abo￿ &thsewU￿￿I￿e
tennsanLlconditsO￿ InduthngJnysecurfty•NdthenatL
o1•t7y￿¥meAl(¢o￿st¢y¢r•Il￿j io•¢pm¥ld¢d
sottlwnenL
trAw•)M￿27 ¢¢17* SQRP FRS102
p￿31

Section C
Notes to the accounts
cont
Nots 29
Addluonal Disclosures
The following are significant matters which are not covered in other notes and need to be included to
provldo a propor undorstanding of tho accounts. If there is Insufficient room hare, pleasa add a
separate sheeL
None
Cygnets Accounts 2021 CC17a SORP FRS102 Page 32
24101r2022

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examinerfs Report
Report to the trusteesl
members of
CYGNETS EDUCATION & CHILDCARE TRUST
On accounts for the year
ended
31 AUGUST 2021
Charity no
lif any)
1160913
Set out on pages
1to32
I report lo the trustees on my examination of the accounts of the above
charity {"Ihe Trust") for the year ended 31 August 2021.
Responsibilities and
basis of report
As the charity's trustees, you are responsible for the preparation of the
accoun15 in accordance with the requirements of the Charities Acl 2011
I'the Act }.
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination. I
have followed all the applicable Directions given by the Charity Commission
under section 14515llbl of the Act.
Independent The charity's gross income exceeded £250,000 and l am qualified lo
examiner's statement undertake the examination by being a qualified member of the ICAEW.
I have completed my examination. I confirm that no material matters have
come tD my allenlion in connection with the examination which gives me
cause lo believe that in, any material respect..
the accounting records were not kept in accordan￿ with section 130
of the Charities Act., or
the accounts did not accord with the accounting records., or
the accounts did not comply with the applicable requirements
concerning the form and conlenl of accounts sel out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'lrue and fair, view which Is not a rratter
considered as part of an independent examination.
I have no concerns and have come across no other mallers in connection
with the examination lo which attention should be drawn in this report in
order lo enable a proper understanding of the accounts lo be reached.
Signed:
Date:
Name:
NICK FROST- AIMS ACCOUNTANTS FOR BUSINESS
Relevant professional
qualificationlsl or body
lif any):
ACA
IER
Oct 2018

Address:
1 THE MAPLES
GREAT ALNE
ALCESTER. B49 6HL
Section B
Disclosure
Only complete Ir ihe examiner needs to highlighi material matters of con￿rn
(see CC32. Independent examination of charity accounts". directions and
guidance for examiners).
Give here brief details of
any items that the
examiner wishes to
disclose.
NONE
IER
Oct 2018

CHARITY COMMISSION
FOR ENGiANO AND WAIE5
CYGNETS EDUCATION & CHILDCARE TRUST
1160913
Annual accounts for the
To
eriod
Peric#J slartda18
en
dale
0110912020
3110812021
Section A
Statement of financial activities
Restrlcted
s? unres1￿ income Endowmgnt
funds
funds
funds
Re¢omm•ndgd ¢atrgorlo¥ by
actlvity
Prlor year
funds
Totsl funds
Incomlng resour¢e8 (Not8 3)
F01
F02
F03
F04
F05
Incomo ond ondowrnenta from:
884,007
842,777
other1￿￿(y12￿lueI
In￿lI￿nIs
Totsl
Re$our¢e8 expended (Nolo 6)
Expendltufg on:
*vJ fijtyds
CharItsb￿0ct￿￿
827,541
827,541
847,251
sio
Gown•nc•Co•l*
3.820
3,820
2,492
Total
$12
Net Incomel(expendlturo) beloro Inv08tm•nt
galn811103se81
S13
S14
S15
S16
S17
52.646
Ngt incomellexpendlture)
Extraordlnary items
Transfers between lunds
Other rncognl8Bd galnGI(losse8):
52.646
52,646
(Kherg8ing(k*8esl
Net movement In funds
S19
S20
52.646
Reconclllatlon of funds..
T¢*4 hmds brouohl frmrd
118,047
118,047
170,693
125,013
Total funds catTlod fonvanl
Cygnets AcDJunts 2021 CC17a SORP FRS102
Page 1
24101r2022

Section B
Balance sheet
Unrestriclod incomg Endowmwrt Total this
funds
funds
funds
year
Totsl last
year
Fixed assets
Intangible assets
Tangible assets
Heritsge assets
Investments
F01
F02
F03
F04
F05
(Nots 15)
{Note 14)
(Note 16)
INots 17)
Total r￿ed assets
64.283
64.283
1.577
Current assets
stocks
(Note 18)
Debtors
(Note 19)
Investments
INote 17.4)
Cash at bank and in hand (Note 24)
Totsl cuffent assets 810
5,603
5.603
13.866
125,903
Creditors: amounts falling due within
one year
(Note 20)
43,096
43.096
23,299
Net current assets/(lla￿-jlties) B12
,47
Total assets less current Ilabilitles
B13
Creditors: amounts falling due after
one year
{Note 201
Provisions for liabilities
814
12.000
12.000
B15
Total net assets orllabljltles
Funds of the Charity
Endowment funds (Note 271
Restricted income funds (Note 2n
Unrestricted funds
Revaluation reserve
816
170,693
170.693
118.047
817
B18
B19
170.693
170,693
118.047
Total funds 821
,047
Signed by one or Iwo twstees on behalf of all
the Iruslees
Date of
approval
ddlm
Signatu
Print Name
Cygnets Accounts 2021 CC17a SORP FRS102
Page 2
24101r2022

rn5 102.

Sectioil C
Notes lo Ihc accoijiils
Note 2
Aetountiny poli¢lv4
2.1 RECONCIUATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
olth• chry
CC178IE¥c4)
24m112022

Section C
Noies 10 the accolints
Nolo 2
2.2 INCOME
Accounting policies
rt￿tytheFRs IWLSORPLY FRS 102
GrarrtBar￿doThau￿M rrol15.1010 5.12 FRS102 SOM.
Yes
Wa
T4x reCts]￿ ¢Jn
grani*
e lairv3lueclbknJ5e•tsalthe tirrer1ttw￿ewl￿ tyare re£w¢ed ￿ r￿81
Yes
Yes
Nla
facll￿
tr*SOF
Yes
lila
Wa
Nla
otsia *2 w*t{5.10ki 5.12 FRS1D2sORP&￿I¥ely*V￿Jas￿t￿
C￿￿￿￿£¢¢￿￿202l CC17aSORP FRS102
24101r2022

2.3 EXPENDITURE AND LIABILITIES
Nla
¢Mts
Ye5
No
Wa
140
Nla
140
1410
Wo
1418
¢r•dnorn
Bulc fithitKb•l
IrAtwm•nt•
Yes
No
PW8graF* 10.7 FRS102 SOIIP. 11.17
to 11.11. FR$102 SORP.
2.4 ASSETS
uMty¢Mrlty
Ye8
Nla
Nl•
es
Yes
Ng
piia
149
Nlo
v•IuwJ #liniti•ity ai tost and yJbWuenttyaif￿l attho
No
1418
In4*slrnonl•WIN res*6L¥P*dryth￿r¥th •bJ
and
Nla
Ye¥
C}¥￿￿￿0￿14202l CC17aSORP FR$102
2I101120T2

Thryare v4uèJ aifairv81ueoKWtth*8r8 thwqu8hfy8sb•*fmfyY81 h8biJments.
POUCIES ADOPTED
ADDITIONAL TO OR
DIFFERENY FROM
THOSE A80VE
Css¥*tsAc*cAhib 2WII CC17a SORP FRS102
2410112022

Section C
Notes to the accounts
Icontl
Note 3
Analysis of income
Restrtctgd
Unr85trfctsd Income EndoMngnt
ftsnd•
fund#
Tolal funds Prforywr
Ana
Is
Donations
and legacles:
Donations and
GIft￿d
acie5
General grants provided by govemmenuolher
hariti
Membership subscriptions and sponsorships
Donated oods facilits'es and service5
Other
Total
Charltable
actlvities:
Fees for Charitable Childcare Service5
Govemmenl Grants
other Income
859.599
24.184
204
20
859,S99
24.184
204
764,496
77.676
527
Bank Interest
20
78
Other
Total
884.007
884.007
842.777
other trad5ng
activities:
Other
Total
Income from
invostments:
Interest incorne
Dividend income
Rental and leasin
Other
income
Total
Separate
materlal ftem
of incorne:
Total
Other.
Conversion of endowment ftjnds into income
Gain on disposal of a tangible fixed asset held
Gain on disposal of a programme related
men
Royalties from the exploitation of intelleclual
Other
Total
TOTAL INCOME
Cygnets Accounts 2021 CC17a SORP FRS102
Page 5
24101r2022

Section C
Notes to the accounts
Icontl
Note 4
Analysis of receipts of government grants
Thls year
Last year
Doscri
Coronovirus CJRS furfou
WCC SEND Grant
WCC SEND Grant
tion
rants
Gov•rnm•nt grnnt 1
Govèmm•nt grant 2
Govgrnmgnt ornn¢ 3
othor
20.184
2.000
2.000
77.676
Tolal
24.184
7T.676
Pleaseprovldo delails of any
unfulfilled conditions andother
contlngencles altsching to grnnts
that have been fEcognised In Incom
Please glve detalls ofotherfonns off
governmentasslstan¢e from which
the ¢harfty has dlrn¢rfy benefrted.
Cyg￿lsAc(tsUnts 2021 CC17a SORP FRS102
P•3e6
24101r2022

Section C
Notes to the accoiints
Icontl
Note S
Donatsd good$, fa¢illtles and servlces
Th18 year
Last year
Secondod staff
Uso of property
Othor
Ploas9 prgvido dèlall$ of th¥
a¢counting pollcy for tho r￿QgnItIon
and valuatton of donat8d goods,
faclllties and ser¥lces.
Plea8• provide dotalls of any
unfulfill•d condltlons and other
contlng&n¢les attachlng to re8¢ur¢es
from donated goods and servlcos not
r•c¢)onls•d In Incomè.
Please give detalls of other fomis of
other donatsd goods and servlces not
racognised In tho accounts. 09
contributton of unoald voluntBer8.
Cygnets Acts)unis 2021 CC17a SORP FRS102
Page 7
2410112022

Section C
Notes to the accounts
(cont
Nots6
An*lytsh of exwnd1￿rn
TotylfvthO• Prfor>*¥
EXpend[￿Tr on
rntslng fund#:
IrYxJrred seekirg donalws
Incurred seekirvJ ￿9aC
Incurrnd seekiNJ grants
Opefab'ng membershy schemes arvj
sorjal loiiw*s
SlagiThJ luThlrni5iry ovents
Fudrnts¢ng agènts
0￿ra1￿9 tt￿nty shops
Opernttng a trading cornpony
undertaknng n¢JFchantablè tradir
ertI￿V. ffl¥rknbrwJ, fflad a￿1
S￿rt UP Costs In￿r[1d In g•Mrn
new source ol lulure ￿C0¢￿e
Databa58 d8v8lcw￿nI ojsts
Other trading acbvilaes
Inv•stmenl management oxl5'.
Porffolio mana
emenl c•sts
C0Jl of oblaining inveJtsr*nl •dvir•
Invesbn•nt &jmin￿￿dtsoft t05ts
Intellectual profft flee￿ng c(Ats
Rent D)lknthM. property rwir¥
maintenance cha es
Totsl •Ap•ndI￿I* t)n r¥knlng
Exp•ndlturn on
¢h•rlt•bl•
Wages 8 8ol•rw. wncy 61all ele
Rent. rnles. light, ￿81 and
RepauB & m8intenanc•
T¢kphone. sla￿rery & offit*oJsts
Legal & pwfe38*3nal fees
88nk Charges & interesl
Re￿9￿Ments. locxj. craftelc
Qlherc•sts & depreciatK)n
6ri.735
695,993
80.294
19.363
73.943
13.637
13,837
11.933
4.7
11.933
14.346
4.790
89
4.790
134
39.019
31.536
795
Totsl exp•ndSlum oft ch•rltabl•
a¢tivitle
827￿1
847.251
S¢p•rats m•l•rlal
It•m of •xpenso
Tof•l
Oth•r
nce Costs
3.820
3.702
Total other •xp•ndltssY•
3.820
3.702
TOTAL EXPENDtruRE
831261
831.361
850.953
CC178 l&Y
24h)1ft022

Oth•r Inforn)allon-
Anatysii of expendi￿1• on charilable activit￿5
fundlng
Support
Toial thlj
Other
Prfory••roXP8ndlWrn OA chrfiabl•aciMII••
¢an be a8 loiffMB:
lollowtng IleThi arfr matorfal.. (pl•a8•d[￿l0l•
the natur•, •mourrtand ary prforyoar
¥mountsl
cct78 IExrd)
2410112022

Section C
Notes to the accounts
(cont
Note 7
Extraordlnary items
Please explaln the nature of each extmnlinary Item occunlng in the perlod.
This yoar
Last year
Descrl
on
Exirnordlnary item 1
Extraordinary item 2
Extrdordlnary item 3
Extraordlnary Item 4
Total extronllnary items
Cygnets Ac￿nts 2021 CC17a SORP FRS102
Page 8
24101r2022

Section C
Note5 to the accounts
Note B
Funds recelved as agont
8.1 Please complete thls note M the ¢harlty has agreed to admlnlster thg fvnds of another entifyas Its agenL Note.. Ma charity
Is a¢tlng as an agenl, Itshouldnol recognlse the Income In the Statement of FlnanclalA¢tfvitles or the 8alan¢6 Sheet
Amount rn¢•lvod
Amount ald out
Balance held at erlod end
DescrJpYonlnam9 of party
Rolatsd
party lyes
Thls
oar
Last
ear
Th18
ear
ThSs
oar
Last
ear
Totsl
8.2 Wher¢ a ¢on$onla or slmllar arrnngemeni exlsts whereby 2 or more charltles c&operato to 8¢hleve e¢onomles In th
pur¢hise ofgood$ orservl¢e$. please dlscose detalls of any balances outstandlng belwvn anyp3rtl¢lp8tlng members.
D¢•crfpllortlnamg of party
Balance hold at rfod end
Thls
ear
Last
ear
Total
Cygrots Actounts 2021 CCf78 SORP FRS1W2
Pa￿9
24101r2022

Sectioll C
Notes to the accounts
Note 9
Support Costs
Please complete this note rfthe ehaiity has an8fysed its expenses uslng acllvlty
categorlgs andhas support costs.
Ra181ng fvnds
Actlvfty 1
Acllvlty 2
Actl¥lty 3
Grand total
allocatlon
(Des¢
method)
Support cost
exam
les
Governance
Other
Tolal
Pl￿Se provlde detalls ofthe accountlng poll¢y
adopted forthe apportlonment of costs beAveen
activilies andany oStlm?tion ts¢hniqu8s usgd to
calculate thelrapportlonmenL
Cygnets Aco)unb 2027 CC17a SORP FRS102
p￿10
2410112022

Section C
Notes to the accounts
Note 10
Oetsils of certain itsms of oxpondltyre
10.1 Fees for examlnatlon of tho accounts
Please pmvlde detalls of the amountpald foranyseatutory •xtemalscmtlnN of
accounts and other8e￿lee$ prnvlded byyourlndependentexamlner. Mnothlng
was paldp1th￿e enter tl'ln the apprt)prfate box(es).
Thls year
Last year
Indepvndent examlngrf¥ fe
450
A8¥ur•nco sorvlcos oth•rth•Th aud1¢ or Indop•nd•nt oxamlnatlon
Tax advlsory f998
Other foes (for t￿Mple. flnancl•l advlce, ¢on¥ultancyi aGGountsncy wvScK) pJld
to tho Independent exam5noT
3340
3252
Cygnets Accounts 2021 CC17a SORP FRS102
Pwae 11
24101r2022

Section C
Notes to the accounts
(contl
Note 11
Paid employees
Please complete this note rf the charity has any employee
11.1 Stsff Costs
This year
Last year
Salarles and wages
Social securlty Costs
Pension costs (defined contribution scheme)
Other employee costs
616,113
38,315
23.307
618.458
41.625
18.076
Total staff costs
678 159
Please provlde detalls of expenditure on staff working for the
charlty whose contracts are with and are pald by a related party
None
Please give detalls of the number of employees whose total employee benefits (excluding employer
pension costs) fell within each band of £IO.000 from £60.0170 upwanls. If there are no such transactlons,
please enter Yrue. in the box pmvided.
No employees recelved employee benefits {excludlng employer
penslon costs) for the reporting period of more than £60.000
TRUE
Band
£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
Number of em
Please provide the total amount pald to
key rnanagement personnel (includes
trustees and senior management) for
thelr services to the charity
No pay for Trustees and senior manager pay was £ 34.628
11.2 Average head count in the year
The parts of the charlty in which the
employees work
Thls year
Number
Last year
Number
Charitable Activities
38
33
Total
33
11.3 Ex4Jratia payments to employees and others (excludlng tfttst￿)
Cygnets Accounts 2021 CC17a SORP FRS11Y2
Page 12
24101r2022

Please complete if an ex-gratla payment is made.
Please explaln the nature of the
payment
NIA
Please state the legal authorlty or
reason for maklng the payment
Please state the amount of the payment
lor value of any walver of a rlght to an
asset)
11.4 Redundancy payments
Please complete if any redundancy or termlnatlon payment Is made In the perfod.
Total arnount of payment
The nature of the payment (cash, a￿et
etc.)
The extent of redundancy fundlng atthe
balance sheet date
Please state the ac¢ountlng pollcy for
any redundancy or ternilnatlon
payments
Cygnels Accounts 2021 CC17a SORP FRS102
Page 12
24JOir2022

Section C
Notes to the accounts
(conti
Note 12
Defined contribution pension scheme or defined benefft 8cheme accounted
for as a defined contribution scheme.
12.1 Plea$4 complète thls notè ff • dèllned contrlbutlon ponslon Scheme Is operated.
Amount of contrlbullons Tgcognlsod In
tho SOFA a8 an expense
£23,307
Pleugo vjxplaln tho ba?55 for allocatSng
tho Ilablllty and oxpons8 of dèfined
contrIbu￿tsn ponslon 8ch•m8 between
a¢llvltl&s and botweon rnstricted and
unr8strlctod fund9.
The4 Charity only has on& unrestrleted actlvlty hlng thit of the
provlsion of Charftable ChildcarB S8r¥icos
12.2 Pleaso complele thls secuon whern the charlty Partlclpates In a dellned be￿efrt￿n5l0n plan but Is
unable to ascortaln Its Jharg of the undertylng assets and Ilabllltles.
PIoa8e Confirm that altough tho sGhDmo
Is accountsd for as a doflned
contdbutlon plan. It18 a d@fin￿ ￿nefit
plan.
NIA
Plèasè provldo such InformJtloD g¥ Is
avallable about the plan's surplus 01
deficlt and the ImpllGatlons, If anyi for
the rèportlng ¢h¥rfty
12.3 Please complets thls sectlon where tho chartypJrtl¢lpates In a munl*employer defined benefft
pgnslon plan that 1$ a¢¢ountedlorag a dèflned contrlbutlon plan.
0èscrI￿ th• gxtont to whlch the charlty
can bg Ilablg to tho plan for other
onUtlos' obllgaUon$ undgr the t•mi8
and condltlons of th• multlwemploy8r
plan
NIA
Cygnets Accounls 2021 CC17a SORP FRS102
Page 13
2410112022

Section C
Notes to the accounts
Icontl
Note 13
Grantmaking
Plèaso Complete thls not8 If lh• charftymadaanygrants ordonauons whklR In aggregat• fornj a matortalpart of
the charftable activitles und¢rtaken.
111 AnatyBJs of grants pald {Sncluded In co8tolch•rltabl& acttvltles
ran
Anatysis
IndN5duals
Support costs
Totsl
AthTr
or
or pro'ed2
rotsl
132 Grants made to Instliullons
My charfty has madegrnftts to parn¢ukrin51lti￿Q￿S thatare materialln
the contex10llts granfrnaklng. D•lalls olthèlnsfrtulion supported.
pU￿oSe ofthe grantand totalpaldto each Inslitullon Is available on the
harttys web sh&
Plèas•provide
details of charlty's
RL
Provlde detalls
below
Yes
Ilo
Purp
Total amount of
rants
id£
Totalgrnnts to In￿lti￿On$ In ADportsngperfod
Otherunanalysedgrdnts
CygnetsAccounls 2021 CC17a SOFIP FRS102
P•Je 14
24101r2022

Section C
Notes to the accounts
(cont
Note 14
Tangible fixed assets
Please complete thls noto rftho charity has any tanglble flxed assets
14.1 Cost or valuation
Frnohold land
& bulldlngs
Other land &
bulldlngs
Planl
machlnery and
motor
vohl¢le8
Flxtures.
fittlng8 and
oqulpmgnt
Total
At the beginning of
the vear
Addillons
6,460
6,460
68,453
1,995
70,448
Revaluations
Disposals
Transfers.
At end of the year
68,453
8,455
76.908
14.2 Dopreclatlon and Impalrnients
SLorR8
'8asls
SL
SLorRB
RB
R8
Straight Line
I"SL"lor
Reducing
Balance
I"RB"I
100
25Lh¥
At teginning of the
vear
Disposals
4,883
4,883
Depreciation
6.846
896
7,742
Impaimienl
Transfers.
At end of the year
5,779
12.625
14.3 Net book value
Nel book value al the
beginnlng of the year
Nel bwk value al the
end ofthe year
1,577
1.577
61,607
2,676
64,283
14A Impalrment
NIA
Please prnvid8 a descrfptlon of the events and
clrcumstances that led to the rncognltion or
reversal of an Impalrn?ent loss.
Cygnels Ac¢ounl$ 2021 CC17a SORP FRS102
Page 15
2410112022

14.5 Revaluatlon
Man accounting pollcy of revaluatlon ts adopted, lease
the effectlve dare of the revaluatlon
NIA
mvlde."
the name of Independent valuer, Mappllcable
thè methods applled andslgnllleant
assumptlons
the carylng amount that would have been
rncognlsed had th8 assats bagn caffléd und•r
the cost model.
14.6 OtherdI￿10sure8
(IJ Please state the amount of borrowlng costs.
rfany, capitalised In the constwction of tangible
flxedassets and the capltallsatlon rdte used.
{11) Please provlde the amounf of contractual
commltments for the acqulsltlon of tanglble
Ilxed assets.
flllj Dètalls of the éxlsten¢è and carying
amounts of property, plant and equlpmant to
whlch the charfty has rnstrlcted tltlo orthat arn
pledlledas securlty for Ilabllldes.
NIA
The 7ransfe￿. row is for n￿veMentS behveen r￿ed asset Categ￿¥6$.
- Please indicatg the method of d8preciatth by delebng the method not aWicabl8 (SL - stralght
Cygnels Accounis 2021 CC17a SORP FRS102
Page15
24101r2022

Section C
Notes to the accounts
Note 15
Intsngible assets
Please complete this note rf the charity has any intangible assets
1 5.1 Cost or valuation
Research &
developmonl
Patents and
trademarks
Other
Total
At beginning of the
vear
Addrtions
Disposals
Revaluations
Transfers '
At end ofthe year
15.2 Amortlsatjon and Smpairnients
-Basig
SLorRB
SLorRB
SLorRB
SLorR8
Straight Line
("SL")or
Reducing
Balance
"RB"
At beginning of the
vear
Disposals
Amortisation
Impairment
Transfers.
At end of year
15.3 Net book value
Nat book value at the
beginning of the year
Net book value at th8
end of the year
15.4 Accounting policy
Please dlsclose the accountlng pollcy ftir Intanglble fixed assets including..
Reasons for ehoosing
amorbsation rates
Cygnets Aco)unts 2021 CC17a SORP FRS102 Page 16
24101r2022

Policies for the recognition of any
capital development
15.5 Impairnient
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairnient loss.
15.6 Revaluation
If an accounting policy of revaluation is adoptedi please provide..
the effectlve date of the revaluation
the name of independent valuer, rfapplicable
the methods applied
the canying an70unt that would have been
recognised had the assets been carried under
the cost model.
15.7 Other disclosures
(ij Ifyour intangible asset was acquired by way
of grant. provide value on Initial recognition and
carrying amount of tho assoL
(li) Details of the carrying amounts of any
intangible assets to which the charity has
restricted title or that are plèdged as security for
Ilabilities.
(lil) Please provide the amount of contractual
commitments for the acquisitlon of intangible
assets.
(iv) State the amount of research and
development expenditure recognised as
expenditure in the year.
(vi) Please detail the headings in the SOFA in
which a charge for am0￿satiOn of intangible
assets is included.
(viij For any material intangible assets, please
pmvide a description. its carying amount and
any remaining am0￿satiOn period.
The Yransfers" row is for movements between fixed asset calegones.
Please indicate the method ofdepreGiation by deleling the method not applicable (SL = slraight
line,. RB = reducing balance). Also please indicate the rate oldeptpciation." for straight line. what
is the anticipated lrfe of the asset (in years)," for reducing balance, what is the pe￿entage annual
Cygnets Accounts 2021 CC17a SORP FRS102 Page 16
2410112022

Sociion C
Nolos io Ihc accounts
N¢>to 16
P1th75ecamplets thhnoteifth&charftyhJ5 hwitsgeassets
1&1 Go￿￿￿1 dt•¢lo•ur¢¥ lorllll ¢hnrItj￿ holdlrvd horltsgo a¥￿ts
lil ExpJ*ln tho nlltUTV and acala
herttag? a￿￿ts hEId.
Ili} Expfaln the pollcy lorthe
acquhlJon, PTeBervallor4
Mana￿l￿ontAnd dS•pwl ol h•rttsge
162 Cagtorv•luaUon
Total
At beonninll tsf thB year
Add￿On5
DLsrA)wLq
l eTrY Of￿ year
16J oop1K￿lIan Bnd IrnpAlrnbTrnts
Strayhl
rsLI or
At ￿InnI￿a olthpyoBr
sals
lendofye
16.4 Nfrtbook Valu
Nal bookvalue 81 ￿ twinniro oflhe
Nel bo&*vBlue 81 the end 01th6y
1&5 IM￿lMi•￿t
PloMeproYlde• Llescrfpuon olthe aveAts and1¢I￿VJ￿￿￿llG
Iha¢ledSQ tho orrnvon•l ufanimpalnnentlo
f6.6 R¢valu•Uon
If•n e¢¢ountlngpolleyofrtY¥lu•ittrn l$athple4 ple•sepmvld•.'
UJe¢ffthd•thoffthornw•lv¥Van
WR•n*mof irtdepwdtni valuer. If Ap￿￿bIg
qL(•llllc•ll¢)n8 off lrt&p8rtd•ntv•limr
them¢thods4Wr•d•nd81gnlllcwri•ssw¥prfL¥JS
•lly3igniffcantIlmlt•do￿ Ohry th• vlu•iioo
I&1 af h¢rfl•g• •M•t• byclu• or9rotsp ￿￿￿NgUISh1n9 thw¥tco•t8nd thr* at ¥alu•iion
2021 CC17ASORP FRS102
Pap 17
24nir2ty42

Atv•lu*won
Gr￿PA
Totsl
C￿￿n08￿UTrl atthebelnnS￿ olthe
Addrtw
Depreo41h?nhmpnirnnBnt
Rov8luotK
16.8 •uet• herflago ar• not rncolgnts•d on lh• balon￿ Bh••
111 Explaln th• rtruoh why hortlao
qols hivo nol bBqn rpcoghhod on
th• bo14nc# •h•¢L
1111 D￿(rOb￿ lh• *lgnlllun¢*•nO
nDtur• ol horft•g• •u•I•.
11111 Dl•clo•o Inlorfflauon that L•
h¢lplul ln aiio•8ln9 th•vilu• ol
Il¥) EAplalt) Ihe why It l• r
prn¢tlubl• lo obl•ln • ￿l￿tIOn ol
h•rtt•O•8•Mth.
16.9 Flv•y•ar•urnfflzry ol hTrrftage •q••l• trnn••¢llon$
201S
2013
2012
2011
Purch*Bg•
Grojp A
Grtyjp B
Grwpc
Oonl￿Onts
GrtrJp A
GrtyJp B
Gr¢up C
T4)t•l
C￿rgO lor Imp*Irh￿fiE
GFoupA
Group 8
Group C
Olher
Toial ¢h•rA•lor Imoalmio
DI8Dooal•
Grtwo C
Totsi
CsynethAcwmx2t CC174 SORP FRSID2
P40 17

Nolo 17
Invest￿nI aBB
17.1 Hxpd lTh¥•%tmwts IplTrue provld• lor•ach Gllls* ol Inv•s¢Thn
To
v*Ju ql ol
L•Ai: Irn￿lM￿n11
Add.. Ruv•rulofbnylnMfvts
Addl1d•d￿¢fj'. th•
Addlld•ductJ: on
CoTryryn9 Ilw)
4eqtsl•+kn• thh)ugh b￿lIn**It￿MblNrt￿￿*. M
•ny.
Pl••*•th)r*ty￿Fllr￿Y*kn th1• ropt•¥ll• th••rnwnllprwhkh •n*u•I¢otMb•￿¢b•nV•￿tsohv0oft
17.2 Pl•M• provld• • br••ldown ol Inswtrmnts al10¥••oMolng *1th tho b*lthne•
•h4•t rtyw dlff•rnrrt￿￿ng b•ts¥••n th•M h•ld at lalr ¥•l¥• indthcth• it
An1￿•￿ of Invwlm•n¢•
Cts•l IM•bTwliii*hi
C4•horcMh I4￿1¥11*1￿￿
Oth•rlnvMtrn•Trts
Totsl
OAndtotsllF•livAhJ• Aty•r•nd+Cosi￿•lmp•l￿￿n¥
17J Ifyourchrlty holdi InveBtm•nl pl•fj•• Comp￿10th• lollowlng r￿le.
ID Exptsln th• M•lhDO• ind **nlknnt
h•ld bythw¢h•rlty
IIQ N4rn•0rthd•WTrd•ntv4l￿•r,l1lppI￿Ab￿.
•thJ rVhv•ntquilNk￿1D
•Mtyt• wts•lTrv••tr•rtWDpwtyoron lh•
rnmNl•nEgvllnG(¥n•ordlbpoulproco•d•
Éxplaln ary¢onty¥rtyJal lorth•
pU￿h•￿e. CfinbllU¢tbJn
v•skn•ntprop•tyortorrwlr4.￿Ir￿m￿r￿A
•r•nfv•n¢•mvnts
CC1748OPPFIiSI
P•p1

17.4 Pl¢w p￿Ide • ol¢urrent•uotln¥o¥lm•¢rt•.11 fjppllubte. Jgroolng t*Mh the
balJp¢e •l*eL
Invebknonts
Toral
17.5 GuorantB¢*
proYhl•d•l•lh•nd •nhlUntol•ny
m•d•to oion b•h•llol4 thlnl pwty
Ilarn•olthTr•nty ￿n•n￿th9fr0rn
Pl•Aw •xpthln gILir•nia• funh¥•
17A Conc•MSoMry loll
fot•l
P4RDUThtolconBH•loTr•rylo•n• r•M
rg
pwqvhl•d
b••n IMrtnottsk•n up4tth•rnpDrUng
pay•ty• 1 y••r
17.7 Addltlonal Infofflwljon
pi••••ph)vk1• Inityrrn*btyn •bDuIth•
rthan¢lÈl o¢p•rfDrrn•nr• •g.tsnnB•Trd
ofloans orth• ￿￿Ork{dI1n0tO
bJ•knford•t•rrnknlTrgth•v4hb•. In¢ludlTr9Ably
Urnp￿ •ppWwh•n •vafu
Ykn•r• • chaTtyh••pIv￿•d fWrt¢I•14*￿
4 lorniolsleurlty, th•urrylng amountollh•
I￿￿n￿all$S9tp￿dO*d *• t•nr
CCIT4 SORP FR8102

Section C
Notes to the accounts
Icontl
Note 18
stocks
Please complete thls note rfthe charfty holds anystock ftems
18.1 Ploase state the carrylng amount of stock and work In progro88 anatysed between
adlvltlgs.
Stock
Donated good8
Work Sn
pnJgre88
For
dlstrlbutlon
For rnsale
For
d18trlbutlon
For ro801è
Charltable actlvltle8:
Oponlng
Add•d In perfod
E¥pM$odln perfod
Impalrod
Closlng
Other trndlng actlvltlgs:
Op•nlng
Add•dln p•rlgd
Exp•n$edln p•rfod
Imwlrgd
Closlng
other.
Oponlng
Addodln pwlod
£Yp•n¥edln pertod
Impalred
Closlng
Total th18 yèar
rotslprevlous year
18.2 Plgasg 8peclfy the carrylng amount of
any 8tock8 plgdgod as 8gcurlty for Ilabllltle8
Cygnets Accounts 2021 CC17a SORP FRS102
Page 19
24101r2022

Section C
Notes to the accounts
cont
Note 19
Debtors and prepayments
Please complete this note rfth• chaiity has any
dgbtors orprepayment&
19.1 Analysls of debtorn
Th18 year
Last year
Trdde debtors
P￿paYments and accrued In¢ome
Other dèbto
5,603
6.149
7,717
13.866
Total
5.603
Please complets 19.2 whern a mater181 debtor Is recoverable more than a yearafter the reporting date.
19.2 Analysls of debtoY8 r￿0Verable In more than 1 year Ilncluded In debtors above)
This year
Last year
Trade debtors
Prepayments and accrued Income
Other debtors
Total
Cygnets Accounts 2021 CC17a SORP FRS102
Page 20
24101r2022

Section C
Notes to the accounts
cont
Note 20
Credltors and accruals
Please complete thls note 11 the charfty has any credltors or accruals.
20.1 Analys1$ of credttor8
Amounts falllng due
wlthln one
ear
Thls year
Last year
Amounts falllng due after
more than one
ear
Thls year
Last year
Accruals for grants payable
Bank loan8 and overdraft8
Trade ¢rgdltorn
Payments rgcelved on account for contracts or
Porfornance-r¢lated grants
Accruals and deferred income
Taxatlon and soclal sBcurity
Other credltorn
1.500
12,000
24,941
12,S70
4,085
11,451
8,083
3,765
Total
20.2 Deferred Incom8
Ploaso ¢ompleto thls note M the charlty has doferTed Income.
Please ex
18ln the re8sons wh Income Is deferred.
Feos recelved In August 2021 for sesslons ¢ommonclng In the new flnanclalyearstartlnq In Septemb8r
2021.
Movement In dohff8d Ineomo account
Th18 voar
Last year
Balanco at the stsrt of the reportlng porfod
Amounts added In Current porlod
Amount8 reloa8ed to Income from provlou8 porlod8
8alanco at the ond of thg rnportlng poriod
7.695
5.281
7,695
5,281
7,695
7,895
Cygnets Accounts 2021 CC17a SORP FRS102
P89e 21
24101r2022

Section C
Notes to the account5
(cont
Note 21 Provisions for liabilitles and charges
Please complete this note rfyou have included in chaiity expendlture anyprovlsions. A pmvlslon Is mado
when the charfty has a Ilabllity of uncertaln tlmlng oramount.
21.1 Please provlde:
- a brief description of any obligatlons on tho
balance sheet and the expected amount and timlng
of resulting payments;
- an indication of the uncertalntles about the amount
or timing of those oufflows. and
- the amount of any expected reimbursemen(
stating tho amount of any asset that has been
¢ognls¢d for that expected ￿1mbUr$¢menL
21.2 Movements In recognlsed provlsions and funding commilment during the perlod
Thls v¢ar
Last vear
Balance at the stsrt of the reporting pgriod
Amounts added in current period
Amounts charged agalnst the provislon In the ¢urrnnt period
Unused amounts TrveTSed during the period
Balance at the end of the reportfng period
1.J tror any Tunaing commnmeni mai ffj not
recogn5sed as a Ilabllty or provlsion, provide details
of cornmitmgnt made, tho tirno frama ofthat
¢ommltmenL any porfomianco-related conditions
and details of how the commitment wlll be funded
{wlth contra¢ts foi ¢apital expenditure separdtely
Identrfiedl.
£IA TnTnere unrestncteo rnnus nave Deen aesignaieo
to a fund commitment, please disclose the nature of
any amounts designated and the likely tlmlng of that
expenditure.
Cygnets Accounts 2021 CC17a SORP FRS102
Page 22
24101r2022

Section C
Noles to the accounts
(conti
Note 22 Other dlsclosures for debtors. creditors and other baslc financial instruments
22.1 Plea89 provlde Inforniallon about tho
slgnlficance of flnan¢lal Instrnments (eg. debtorn,
redltor5, investments etc) to the charlty's financlal
posltion or perfomian¢e. for oxarnple, the tern￿ and
condlilons of loans or the use of hedglng to manage
None
22.2 If the chaTIty has provlded financlal assets a a
forni of $e¢urlty, the carrylng amount of the flnanclal
assets plpdged as security and tho temis and
conitlons rnlated to Its pledgg should be glven here.
hlot appllcable
Cygnets Accounls 2021 CC17a SORP FRS102
Page 23
24101r2022

Section C
Notes to the accounts
Icontl
Note 23 Contingent liabilities and contingent assets
23.1 Contlngent Ilabllitles
Where the charity has contingent Ilabllllltles, please Complete the following sectlon Unl￿ thp possibllity
of their existence Ss remote.
Description of itern including ils legal naknre. Please
describe any securfty provided in connectlon to the
Estlmate of Ilnanclal effect
None
23.2 ContinAent assets
Where the chaTity has continggnt assets. please complete the followlng section when their existenco Is
probable
Descri
on of item
Estlmats of financial effect
None
23.4 Other dlgclosures for contlnoent assets andlor Ilabllilles
Please provlde the followlng informatlon where prdcticable:
Explain any uncertainties relating to the amount or
tlmlng of settlement: and tho possibilty of any
relrnbursement
Where it Is not practlcal to make one or morn of
thgse disc105ures, please stats this fact
Cygnets AcLxJunts 2021 CC17a SORP FRS102
Page 24
24101f2022

Section C
Notes to the accounts
(cont
Note 24
Cash at bank and in hand
This ygar
Last year
Short temi cash investments (less than 3 months maturity date)
Short tenn deposits
Cash at bank and on hand
Olher
Total
155.903
125,903
Cygnets A¢¢ounts 2021 CC17a SORP FRS102 Page 25
24101f2022

Section C
Notes to the accounts
cont
Note 25
Fair value of assets and liabilities
25.1 Please provlde dots11s of the charity's oxposufe to
Credit risk (the risk of Incurring a loss due to a deblor not
paylng what is owed) , Ilquidty risk (the risk of not being
able to meet short tenn Ilnan¢lal demands) and market risk
Itho risk that thg valuo of an investment wlll fall due to
changes in the market) arlslng from financlal Instwments
to which the charity is exposed at the end of the reportlng
period and explaln how the charity manages thoso risks.
Not applicable
25.2 Please give dotalls of the amount of change in the falr
value of basic financial Instruments (debtors, creditoTr,
Investments (see seetlon 11, FRS 102 SORP}I measured at
fair value through the SOFA that Is attrlbutable to changes
In ¢redlt rlsk
Not applicable
Cygnets Accounts 2021 CC17a SORP FRS102 Page 26
2410112022

Section C
Notes to the accounts
(conty
Note 26
Events after the end ofthe reporting period
Please complete this note events (not requiring adjustment to the accounts) have occurred after the
end of the reporting periodbut before the accounts are authorised which relate to conditions that
amse after the end of the reportsng period.
None
Please provid8 details of the nature of the event
Provldo an estlmate of the financial effect of the
event or a slatement that such an estlmate cannot be
made
Cygnets Accounts 2021 CC17a SORP FRS102 Page 27
2410112022

Section C
Notes to the accounts
Icontl
Note 27
Charl
funds
27.1 Detalls of materlal funds held and movements durlng the CURRENT reporting period
Pleas8 glve detalls of the movements ofm8terlal Indlvldual funds In the r8POrtlng perlod together wlth a balancing flgure for 'Other funds.. The Total funds'llgure
below should reconclle to Total funds. In th8 blanace sheet.
' Key.. PE- pernianent endowment funds,. EE- expendlble endowment funds,. R- restrlcted Incom8 funds, In¢ludlng speclal trusts, of the ch8rfty.' and U. unrestnTctgd
funds
un
balance8
brought
forward
un
balanGes
¢arrlod
foThvard
Type PE, EE
RorUR'
Purpose and Re8trl¢tlon8
Galns and
losses
Income
Expendlture
Transf&r¥
Fund names
Charity. including operating costs, worklng
ital and ca
ital ex
endilure
General Unrestricted Fund
UR
118,047
884,007
831,361
170.693
Other funds
Nla
Nla
Total Funds
118,047
884,007
831.361
170,693
Cygn8ts Accounts 2021 CC17a SORP FRS102
P89& 28
2410112022

Section C
Notes to Ihe accounts
Not8 27
Char
funds
ont
27.2 Detalls ol materfal funds held and movements durlng the PREVIOUS reportlng perlod
Pleas8 glv• d•tsll$ ofthe movements of materlal Indlvldual fund8 In the rgportlngperfod togethorwlth a balanclng Ilgurn for Dtherlunds.. Thg Total funds'flgure
below $hould reconcll8 to Total fund$, In the )alanc• sh•eL
'Koy.' PE-p•rniangnt •ndowm•nt funds.. EE- ￿P*￿dIbl• •ndowm•nl funds,. R- r•strlet•d Incom4 funds, In¢ludlng sp•¢lal INsts, ofth• charlty.. and U- unr•$¢rf¢t•d
lunds
un
balance6
bTOUBht
lorward
un
balance8
carrfed
loThvard
Typ• PE, EE
RorUR"
Purpo80 and Reotrl¢llon8
Galn• Ind
lo¥$••
Incom•
Exptrndlturn
TranBfer•
Fund nimeB
Funds to 88legu8rd the operalionB of thè
Charlty, Ir￿lUdIng operallng ￿313, working
1101 and ca
Ital ex
andltuie
General Unr881rfcted Fund
UR
125.013
842,778
849,742
Other fund$
NIA
Nla
Totsl Fund8
125,013
842.776
849,742
118,047
Cygnel$ Accounts 2021 CC17a SORP FRS102
Pag& 29
2410112022

Section C
Notes to the accounts
Icontl
Note 27
Charity funds (cont)
27.3 Transfers between funds
Reason for transfer and where endowment Is converted to
in￿rne l al
er for its convetsion
Amount
Between unre5trTcted and
restricled funds
Be￿een endowment and
restricled funds
£nil
Be￿een endowment and
unfeslricled funds
£nil
27.4 Designated funds
Planned use
Pu
of the desi
nation
Amount
Cygnets Ao)Junts 2021 CC178 SORP FRS102
Page 30
24101r2022

Soction C
Noios lo tho zccounls
Moto 28
¢tslts olsu¢h tr¥nJ•c*onsshoI￿dbePrnV¥L￿A￿ Mth•npwE no ro i¢p(rt p1••5ee￿teT
thgboYor"Falso"rfth•x**E transactions ¢oiEpoiL
28.1 Trtotw remunern￿On arKI ben•ftts
•wltym•rt*ith tlwlrchurtyora rnlat•d onllty ￿0¥orF￿•)
nyrnmuneAllon wothw)¢nefftsp•idfo • irtthbythe charftyoranyinsthll¢w 0r¢tynpJnycL￿￿ecte￿W1th 1¢
Amounts p3ld or
TOT
wnPlo￿tbeneA1ts *Yrnpai
ernan ￿9￿lIap?￿￿Ertthas ffl•o¢ th a
pmvldoan uplanaLIL4ry olthenalmof thepaymert
28.2 Tnt¥lÈes' expgns
TRUE
Th1• y•ar
Lastyear
Subsi•t¥n¢•
A¢¢ornrnothiion
other1please5￿￿fyl.
TOTAL
28.3 TrwMactknl¥l T•lth wrtle¥
￿￿$*9￿￿* tY8c•lls of•nyfransa¢¥w 4th¢l•rt•lta7tyrorwAxh￿QfJ IhedJ•tyln a fW¥tedp•￿fv4$ • maiwl•l
FALSE
e•l•ryat
od •nd
Pro¥l•ton lorb•d
btsai end
¢h•iity
during
port4ny
Rent￿ for Bro￿ Str•rt
tynd Ah*8fon #it•8
R•DtsltorQulirton
L M Flndon
LM Flndon
￿14110￿ to the trnnsackn abo￿ &thsewU￿￿I￿e
tennsanLlconditsO￿ InduthngJnysecurfty•NdthenatL
o1•t7y￿¥meAl(¢o￿st¢y¢r•Il￿j io•¢pm¥ld¢d
sottlwnenL
trAw•)M￿27 ¢¢17* SQRP FRS102
p￿31

Section C
Notes to the accounts
cont
Nots 29
Addluonal Disclosures
The following are significant matters which are not covered in other notes and need to be included to
provldo a propor undorstanding of tho accounts. If there is Insufficient room hare, pleasa add a
separate sheeL
None
Cygnets Accounts 2021 CC17a SORP FRS102 Page 32
24101r2022