Chichester Area Mental Health Support Foundation (CAMHSF)
Registered Charity Number: 1161733 Registered Address: 25 Westingway, Bognor Regis, West Sussex, PO21 2XX
## ANNUAL REPORT & FINANCIAL STATEMENTS
Year ending 31 December 2021
## OUR VISION
_Promoting Peace of Mind_
1
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Honorary Officers**
Mr John Hart (Chair/Hon Treasurer)
## **Trustees**
Mr John Hart Miss Constance Archer Mr Keith Capelin Mrs Georgina Godfrey Mrs Anna Hyman Mrs Diane Williams
## **Staff**
Mrs Theresa Taylor (Project Manager) Mrs Jenny Capelin (Accountant)
## **Registered Office**
25 Westingway, Bognor Regis, West Sussex, PO21 2XX
## **Operational Address**
Chichester Boys Club, 34a Little London, Chichester, West Sussex, PO19 1PL
## **Charity Number**
1161733
## **Bankers**
The Co-operative Bank, PO Box 250, Skelmersdale, Lancashire, WN8 6WT
## **Independent Examiner**
Mr Peter Baldwin, Chartered Accountant, Unit J1, Durban Road, Bognor Regis, West Sussex, PO22 9QT
2
## **TRUSTEES’ REPORT**
The Trustees present the annual report together with the financial statements for the charity for the year ended 31 December 2021.
Reference and administrative information set out on the previous page forms part of this report.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## _**Nature of Governing Document**_
The charity is registered as a Charitable Incorporated Organisation (CIO) with effect from 19 May 2015. The charity’s constitution is established under the Charity Commission’s ‘Foundation’ model, which sets out the objects and powers of the organisation and the governance arrangements.
## _**Induction and Training of Trustees**_
On appointment, all Trustees undergo an induction consultation where their responsibilities and duties as a Trustee are formally outlined and an update on current business is provided. Charity Commission materials are provided offering further information as well as copies of all relevant documents such as the Constitution, the Management Plan, Budget and other charity policy documents.
## _**Organisation & Management**_
A management planning process is in place and each January the Board of Trustees approves the annual Management Plan which is made up of rolling Core Objectives with supportive Enabling Objectives. The Management Plan includes the annual budget.
The Chair/Hon Treasurer is an experienced voluntary sector senior manager and former consultant and assists the Project Manager to oversee general management, financial matters and fundraising. All appropriate decisions are made by the Board of Trustees guided by the Chair/Hon Treasurer.
No Trustee receives, or has received during the year being reported, any payments other than expenses where appropriate.
## _**Risk Management**_
In order to maintain structural resilience, the Board maintains an organisational risk assessment system, which is based on a numerical assessment of risk, with an accompanying management commentary, and Trustees consider these reports regularly. The aim is to highlight and measure potential risks to the charity’s reputation, operation and the success of an activity or process, then assess the impact and put in place appropriate management action.
Trustees can confirm that the major risks to which CAMHSF is exposed have been reviewed and systems are in place to mitigate those risks. Furthermore, they have been strengthened in light of the experience during the pandemic.
Separately, operational risk assessments are made for the charity’s individual
3
vulnerable clients. These are based on a client’s condition and circumstances and carried out by appropriately trained professional staff. The assessed risk is discussed with clients and/or their carers, as appropriate, and an action plan developed.
4
## **OBJECTIVES, ACTIVITIES AND AIMS OF THE CHARITY**
## _**Objects and Aims**_
The objects of the charity are to relieve the needs of adults, generally older people, living with mental health problems, including early to moderate stages of dementia and mild cognitive impairment by providing support for such persons together with their families and carers.
To take these objects forward and deliver on the charity’s mission, CAMHSF’s key operational output in normal times is the delivery of the Chichester Lunch Club (CLC) service on two days a week based at the Chichester Boys Club. Uniquely, we support people with both mental health problems and dementia, with benefits to both groups.
The charity’s service model aims to create, as closely as possible, normal social interaction, through a light lunch and afternoon activities. These lead to cognitive stimulation, development of confidence, increased self-esteem and resultant new friendships. The project builds advice and practical help within each activity as well as individual focus. All this is reviewed regularly to maintain excellence and project content. Older people welcome this approach, with a resultant historically increasing and responsive client base. Our city centre location helps by providing access, with support where necessary, to shops, opticians, dentists, chiropodists and clinics.
The second element of our service is support to carers, including respite provision (again helped by our location) and advice on how to access services and financial help. This need is confirmed by user feedback and the personal experience of our trustees. This service is tailored to client needs and evolves as each carer’s role changes over time.
In order to meet the challenges of the pandemic trustees endorsed a strategy of ‘cope’, ‘emerge’ and ‘rebuild’. Arrangements to address the ‘coping’ strategy were broadly achieved when the club was closed in 2020, with the establishment of the charity’s successful Outreach Service, which was still in place at the start of 2021. However, the ‘emerging’ element of the strategy proved to be particularly challenging, with the advent of the Delta variant and rising infection rates necessitating the imposition of a second ‘lock down’ before Christmas 2020. The encouraging news about the availability and efficacy of vaccines and the prospect of government restrictions being lifted leading to re-opening the club later in 2021 called for careful planning, particularly with regard to crucial requirements for safeguarding of adults in a pandemic.
## **OBJECTIVES AND STRATEGIES FOR THE YEAR 2021**
## _**Core Objectives**_
Taking into account the deteriorating situation at the end of 2020, the Management Plan 2021 set out the core objectives as a framework within our COVID-19 strategy namely to:
- Continue to deliver the Outreach Service whilst the club remained closed and, if necessary, in tandem with the club re-opening.
- Develop and implement plans to re-open the club at the Chichester Boys Club
5
when it became safe to do so and within government COVID-19 guidelines.
- Develop plans to rebuild club membership once the charity was back in full operation.
- Continue to nurture and develop partnership arrangements with local organisations working in the field of mental health and dementia.
## _**Enabling Objectives**_
CAMHSF’s core business cannot be delivered successfully without strong governance, sound management, marketing, fundraising and administration. In order to put these into practical effect, trustees maintain a range of Enabling Objectives across these important management disciplines, together with key policies to underpin safe guarding, operational, governance, and fundraising activities.
## _**Public Benefit**_
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.
## **ACHIEVEMENTS & PERFORMANCE**
## _**The Coping Strategy**_
The charity was in a sound position at the start of the year after what had been a very testing period in 2020. Whilst we had made plans to re-open the club, these were put on hold following the advent of the Delta variant and resultant extension of ‘lockdown’. The charity’s ‘Coping Strategy’ continued with the successful Outreach Service which maintained significant support to our members.
## _**The Emerging Strategy**_
We worked hard in the first half of the year to update and reinforce our plans to reopen the club in line with the government’s emerging ‘Road Map’. Most importantly, the charity reviewed its established safeguarding policies for vulnerable adults in light of the pandemic and put in place enhanced arrangements to ensure best practice as advised by WSCC and the Social Care Institute for Excellence (Scie). An intensive Risk Assessment was developed to help achieve a COVID-19 safe environment, which included protective isolation at the Boys Club for our vulnerable members, compulsory double and latterly booster vaccination for staff, volunteers and members and the charity is part of the workplace COVID-19 testing scheme. Planning was put in place for temperature checks and hand sanitising for every person entering our area of operation and efforts made to maintain an element of social distancing.
Whilst we had hoped to re-open as the government started to lift restrictions in May 2021, trustees decided to delay until everyone had been vaccinated and the
6
club finally re-opened on 21 June 2021 to much joy. All this has been helped by the supportive approach of our landlord, the Chichester Boys Club.
## _**The Rebuilding Strategy**_
We had initially thought that rebuilding the club membership would prove particularly challenging. Sadly whilst we lost a number of members during the pandemic, elderly people continued to present with mental health problems and dementia and they and their carers were desperately looking for support once day care services could re-open. Also, our remaining members were determined to pick up their lives and return to the club. Accordingly, numbers quickly picked up and returned to pre-pandemic levels and we re-established our various popular activities, including the monthly roast dinner, music, art, armchair dance and our ‘mainly men’ project.
The challenges of managing the club’s operation in the COVID-19 environment since we re-opened, including during the recent advent of the Omicron variant, seems to have been weathered with no members becoming infected, which is a major achievement. We think this is probably due to our stringent safeguarding policies and the fact that our vulnerable members are isolated and generally do not mix with the community.
## _**Staff & Volunteers**_
Key to the success of the last year has been the commitment and support of our excellent staff and our strong team of highly skilled volunteers who have worked tirelessly both during the operation of the charity’s Outreach Service and at the club following the re-opening of the service in June.
## _**Training**_
In view of the pandemic and closure of the club, training was restricted to on-line activity, including Food and Hygiene Level 2. The charity put in place plans to restart First Aid and Dementia training, with the latter provided by ‘Home Instead’, a local partner organisation. Trustee training will continue to be provided through Voluntary Action Arun and Chichester covering a range of governance issues and GDPR.
## **GOVERNANCE, FINANCE AND FUNDRAISING** _**Policy on Reserves**_
The Trustees’ reserves policy has historically been to develop and hold funds in reserve to a level of one year’s expenditure. This has been predicated on the need, in time of difficulty, to preserve operational service delivery, whilst other funding opportunities are explored or, if necessary, alternative services are identified to
7
ensure continued support for the charity’s vulnerable beneficiaries. The COVID-19 pandemic has proved this to be a very sound strategy.
## _**Financial Review**_
The charity’s supporters have helped over the last year to deliver excellent fundraising results and our team of volunteers has helped to reduce the need for some paid staff, with a notional cost saving of some £35,000. Sadly we lost a number of members during the pandemic and this is reflected in historically higher legacy income. Also, importantly in the first half of the year, with the club remaining closed there was continued downward pressure on operational expenditure. Whilst this expenditure increased once the club re-opened in June 2021, membership also picked up very quickly with resultant increased fee income.
Accordingly, at the end of 2021 the charity held £1,523 in restricted funds, with the remaining balance of £58,773 held in reserves and £7128 of this is designated to address the projected budget deficit in the 2022.
## _**Going concern**_
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
## **PLANS FOR 2022**
The charity has continued to grow in 2022, with membership up at pre-pandemic levels. Despite the lifting of COVID restrictions in the community we have continued to remain vigilant, encouraging up-take of booster vaccination amongst staff, volunteers and members and have retained many COVID enhanced safeguarding policies. The club continues to be a happy place where our members and their carers are supported and can enjoy a sense of fun.
## **RESPONSIBILITIES OF THE TRUSTEES**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
- Select suitable accounting policies and then apply them consistently.
- Observe the methods and principles in the Charities SORP.
- Make judgements and estimates that are reasonable and prudent.
- State whether applicable accounting standards have been followed, subject to
8
any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the Trustees on 10 October 2022 and signed on their behalf by
9
|Chichester Area Mental Health Support
Foundation|Chichester Area Mental Health Support
Foundation|Charity No|1161733|1161733||
|---|---|---|---|---|---|
|||||||
|Annualaccountsforthe period||||||
|Period start date|01-01-21|**To**|Period end
date|31-12-21||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
Fundraising Events
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
Operational Staff Costs
Governance Costs
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
Raising funds
Separate material item of income
Other
Other
Other trading activities
Charitable activities
Investments
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Gains and losses on revaluation of fixed assets for the
charity’s own use
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Total funds brought forward
**_Total_**
**Recommended categories by activity**
**Income and endowments from:**
Charitable activities
Donations and legacies
**Income (Note 3)**|**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**
**£**
F04|**Prior year**
**funds**
**£**
F05|
|---|---|---|---|---|---|
||20,177|2,678|-|22,855|31,257|
||744|||744|232|
||12,812||-|12,812|6,798|
||||-|-|-|
||11||-|11|70|
||||-|-|-|
||-|-|-|-|-|
||33,744|2,678|-|36,422|38,357|
|||||||
||-|-|-|-|-|
||1,631|170|-|1,801|2,090|
||14,355|3,345||17,700|16,797|
||8,123|667||8,790|7,287|
|||||-||
||6,610||-|6,610|5,939|
||30,719|4,182|-|34,901|32,113|
|||||||
||3,025|1,504
-|-|1,521|6,244|
||-|-|-|-|-|
||3,025|1,504
-|-|1,521|6,244|
||-|-|-|-|-|
||3,025|1,504
-|-|1,521|6,244|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||3,025|1,504
-|-|1,521|6,244|
|||||||
||55,748|3,027|-|58,775|52,534|
||58,773|1,523|-|60,296|58,778|
Chichester Area Mental Health Charity No 1161733 Support Foundation
## **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 /Ppay/Acc Rev (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**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||4,231||-|4,231|1,266|
||35,081||-|35,081|35,070|
||27,391|1,523|-|28,914|23,927|
||66,703|1,523|-|68,226|60,263|
|||||||
||7,930|-|-|7,930|1,488|
|||||||
||58,773|1,523|-|60,296|58,775|
|||||||
||58,773|1,523|**-**|60,296|58,775|
|||||||
|||-|-|-|-|
||-|-|-|-|-|
|||||||
||58,773|1,523|-|60,296|58,775|
|||||||
||-|||-|-|
|||1,523||1,523|3,027|
||58,773||-|58,773|55,748|
|||||-||
|||||||
||58,773|1,523|-|60,296|58,775|
_**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|Signature|Date of
approval|
|---|---|---|---|
||J. Hart|||
||J. Capelin||07-10-22|
|||||
CC17a (Excel)
2
07-10-22
## **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
- the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* 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 _**N/A**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ 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 { }.
|{ }.|||
|---|---|---|
|Yes*
No*||* -Tick as appropriate|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the change in accounting policy;_**|**N/A**|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|**N/A**|
CC17a (Excel)
3
07-10-22
_**(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. N/A**_
## **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:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|**N/A**|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**N/A**|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_N/A_**|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|**N/A**|
|**_(ii) for each prior period presented in the accounts, the amount_**
**_of the correction for each account line item affected; and_**|**N/A**|
|**_(iii) the amount of the correction at the beginning of the earliest_**
**_prior period presented in the accounts._**|**N/A**|
CC17a (Excel)
4
07-10-22
CC17a IExcÈll
07-10-22
## **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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
CC17a (Excel)
6
07-10-22
## **Section C Notes to the accounts (cont)**
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources;
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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.
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.
**Offsetting**
**Grants and donations**
**Note 2 Accounting policies**
**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.
**2.2 INCOME**
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).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the terms
of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
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.
The charity has incurred expenditure on support costs.
**Donated goods**
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in|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
07-10-22
7
## **Volunteer help**
|**Grants with performance**
**conditions**
**2.4 ASSETS**
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.
**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.
**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.
**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.
This is included in the accounts when receipt is probable and the amount receivable can 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.
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
They are valued at cost.
**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**
**Income from membership**
**subscriptions**
**Income from interest,**
**royalties and dividends**
**Heritage assets**
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
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
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.
**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.
**Volunteer help**
the trustees’ annual report.||||
|---|---|---|---|
||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
8
07-10-22
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 **Investments** same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.
|Fixed asset investments in quoted shares, traded bonds and similar investments are valued
||||
|---|---|---|---|
|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.
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
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.
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.|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*|||
|||||
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value.
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. **Debtors** Subsequently, they are measured at the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and **Current asset investments** 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.
**POLICIES ADOPTED ADDITIONAL TO OR N/A DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
9
07-10-22
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Note 3 Income**|**Note 3 Income**|
|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
10,855 2,678-13,533 10,141
Gift Aid
2,623
-2,623 2,133
Legacies
6,699
-6,699 10,983
General grants provided by government/other
charities
-
-
- -8,000
Donated goods, facilities and services
-
- - -
- - - - -
Other
- - - -
**Total** 20,177 2,678 - 22,855 31,257
Raffles
370
- -370 178
Sales
- - - -4
Summerhouse Designs
374
- -374 50
Quiz
-
- - -
**Total** 744
- -744 232
Members Fees
12,405
- -12,405 5,484
Transport
407
- -407 1,314
- - - - -
Other
- - - - -
**Total** 12,812
- -12,812 6,798
Interestincome
11
- -11 70
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 11
- -11 70
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
33,744 2,678-36,42238,357
**Other information:**
**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).**
N/A
**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).**
N/A
**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**
N/A
**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
N/A
N/A
**Fundraising**
**Events**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Fees for**
**Charitable**
**Services**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**
**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**
**TOTAL INCOME**
Chear £4500, Boyce £2000, A&I Weale £100, Linkins Mem Trust
£2000, Anna Hyman £500
**Analysis of income**
**Donations**
**and legacies:**
CC17a (Excel)
10
07-10-22||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|Chear £4500, Boyce £2000, A&I Weale £100, Linkins Mem Trust
£2000, Anna Hyman £500|
|**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)**|N/A|
|||
|**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).**|N/A|
|||
|**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)|N/A
10|
**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**||-|
||N/A|N/A||
||**Thisyear**
**Lastyear**|||
||N/A|N/A||
CC17a (Excel)
11
07-10-22
**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.**|N/A|N/A||
|**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.**||||
||N/A|N/A||
|||||
||
Unpaid volunteers value £10,850|Unpaid volunteers value £18,300; donated food
£150||
CC17a (Excel)
12
07-10-22
**Section C Notes to the accounts**
## **Note 6 Expenditure**
|**Note 6 Expenditure**||||||
|---|---|---|---|---|---|
|**Analysis**
**Expenditure on Raising Funds:**|**Prior Year**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£**
**£**
**This 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:**||||||
|Food & Drink|1,290||-|1,290|511|
|Activity Costs|-|170|-|170|519|
|Equipment|177||-|177|233|
|Christmas Lunch|164|||164|521|
|Transport|||-|-|306|
|**Total expenditure on Charitable Activities**|1,631|170|-|1,801|2,090|
|**Expenditure on Staff Costs**||||||
|Staff Costs|8,115|667|-|8,782|7,287|
|Pension Contributions|527|||527|437|
|Sessional Staff Costs|4,838|2,678|-|7,516|9,129|
|Staff Travel|645|||645|329|
|Staff Training|53|||53|32|
|Volunteer Expenses|177||-|177|-|
|DBS Checks|-||-|-|20|
CC17a (Excel)
13
07-10-22
|**Total Expenditure on Staff Costs**
**Expenditure on Governance**|14,355|3,345|-|17,700|17,234|
|---|---|---|---|---|---|
|||||||
|Staff Costs|8,123|667|-|8,790|7,287|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**Total expenditure on Governance**|8,123|667|-|8,790|7,287|
|**Total Other Expenditure**
Rent
Website/Internet
IT
**TOTAL EXPENDITURE**
Insurance
Telephone
Printing/Post/Stationery
Ind Examination
Cleaning
Trustees Expenses
**Other Expenditure**||||||
||3,985|||3,985|1,560|
||79|||79|102|
||62|||62|91|
||774|||774|1,834|
||115|||115|113|
||540|||540|540|
||135|||135|41|
||920|||920|442|
|||||-|779|
||6,610||-|6,610|5,502|
||**30,719**
**4,182**
**-**
**34,901**
32,113|||||
CC17a (Excel)
14
07-10-22
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**||
|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|
|Members Meetings||||-|2,090|
|||||||
|||||||
|**Total**|-|-|-|-|2,090|
**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).**
N/A N/A
CC17a (Excel)
15
07-10-22
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
16
07-10-22
## **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)
17
07-10-22
## **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)**|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|**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)
18
07-10-22
## **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**
**£**|
|---|---|---|
||540|540|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
19
07-10-22
## **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**
|**11.1 Staff Costs**||||
|---|---|---|---|
|||**This year**|**Last year**|
|||**£**|**£**|
|**Salaries and wages**||17,580|14,575|
|**Social security costs**||-|-|
|**Pension costs (defined contribution scheme)**||-|-|
|**Other employee benefits**||-|-|
||**Total staff costs**|17,580|14,575|
**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:**
N/A N/A
**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**|**TRUE**|**TRUE**|
|---|---|---|
||||
|**Band**|**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**|
||**£**|**£**|
||17,580|14,575|
CC17a (Excel)
20
07-10-22
## **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**|1|1|
|**Charitable Activities**|||
|**Governance**|||
|**Other**|||
|**Total**|1|1|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**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)**
**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**|||
|||||
|||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-
|-|
CC17a (Excel)
21
07-10-22
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
||||
||||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||||
||||
CC17a (Excel)
22
07-10-22
## **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**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||||
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity 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)
23
07-10-22
## **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**
**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**|
|||-|
|||-|
CC17a (Excel)
24
07-10-22
## **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_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
CC17a (Excel)
25
07-10-22
## **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**
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the
year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis** SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- - - - -
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**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||
-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
CC17a (Excel)
26
07-10-22
|**14.4 Impairment**
**14.5 Revaluation**
**_the effective date of the revaluation_**
**_(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._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**14.6 Other disclosures**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of_**
**_tangible fixed assets._**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**_Last year: Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**||||
|---|---|---|---|
|||||
|||||
|||||
|||**This year**
**Last year**||
|||||
|||||
|||||
|||-|-|
|||||
|||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-|-|
|||-|-|
|||||
- _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_
CC17a (Excel)
27
07-10-22
## **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
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
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)
28
07-10-22
## **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:**_
|**_(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._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_the effective date of the revaluation_**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(v) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vi) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**|**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)
29
07-10-22
## **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.**
**This year Last year**
## **16.2 Cost or valuation**
|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
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
30
07-10-22
## **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.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
31
07-10-22
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
CC17a (Excel)
32
07-10-22
**16.9 Five year summary of heritage assets transactions**
||**2020**|**2019**|**2018**|**2017**|**2016**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**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)
33
07-10-22
**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**
**Other investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Total**
**Social investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
**Last year: Analysis of investments**
**Cash or cash equivalents Listed investments Investment properties Social investments Other investments**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
34
07-10-22
## **Total**
**Grand total (Fair value at year end+Cost less impairment)**
- -
## **17.3 If your charity holds investment properties, please complete the following note:**
**This year Last year**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance**
|**Investment properties**
**Social investments**
**Cash or cash equivalents**
**Listed investments**
**Analysis of current asset investments**
**Other investments**
**Total**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||35,081|35,070|
||-|-|
||-|-|
||-|-|
||-|-|
||35,081|35,070|
## **17.5 Guarantees**
**This year Last year**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims**
CC17a (Excel)
35
07-10-22
## **17.6 Concessionary loans**
|**Terms and conditions eg interest rate, security**
**provided**
**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)._**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**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.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Amounts receivable within 1 year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**|**_Description_**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|---|
||||-|-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This year £**|**Last year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**Thisyear**||**Lastyear**||
||||||
||||||
||||||
**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.**
CC17a (Excel)
36
07-10-22
CC17a (EX1}
37
07-1(k22
CC17a (EX1}
38
07-1(k22
**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_**
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**This year**
**Last year**
**£**
**£**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
39
07-10-22
## **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**
**Accrued income**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||122|1266|
||4109|-|
||4231|1266|
## _**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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
40
07-10-22
## **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**
|**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**
**Accrued costs**
**Deferred income**
**Taxation and social security**
**Other creditors - Pension & sal**
**Total**|**Amounts falling due**
**within one year**||**Amounts falling due after**
**more than one year**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||1,990|779|||
||4,525||-|-|
||1,070|73|-|-|
||345|97|-|-|
||7,930|949|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please complete this note if the charity has deferred income._**|**_erred 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**
**This year**
**_3 separate restricted_**
**_donations covering more_**
**_than current year_**
**Balance at the end of the reporting period**|**This year**|**Last year**||
||**_3 separate restricted_**
**_donations covering more_**
**_than current year_**|||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||4,525|-|
|||-|-|
|||4,525|-|
CC17a (Excel)
41
07-10-22
**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)
42
07-10-22
## **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.**
CC17a (Excel)
43
07-10-22
**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**
## **This year**
## **Description of item Estimate of financial effect Last year Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
|**Explain any uncertainties relating to the**
**amount or timing of settlement; and the**
**possibilty of any reimbursement**
**Where it is not practical to make one or more**
**of these disclosures, please state this fact**|**This year**|**Last year**|
|---|---|---|
||||
||||
CC17a (Excel)
44
07-10-22
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Petty Cash**
**Short term deposits**
**Cash at bank**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||35,081|35,070|
||28,854|23,867|
||60|-|
||63,995|58,937|
CC17a (Excel)
45
07-10-22
## **Section C Notes to the accounts (cont)**
**Note 25 Fair value of assets and liabilities This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an** No risk No risk **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** None None **SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
46
07-10-22
**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**|
|---|---|---|
||None|Coronavirus pandemic|
||||
||N/A|Due to the Coronavirus pandemic the
charity is drawing down on its reserves at
approximately £1,808 per calendar month
excluding unscheduled donations.|
CC17a (Excel)
47
07-10-22
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Irwin Mitchell Bassil Shippam and Alsford Trust|R|Project Managers Salary 3 yrs|2,667||1,334|-|-|1,333|
|Weavers Benevolent Fund|R|Art Project 2020/21|360||170|-|-|190|
|Chear Foundation|R|Staff-P. Fermond||1,500|1,500|-|-|-|
|John Hart|R|Staff||725|725|-|-|-|
|Brian Boyce|R|Staff - MainlyMen||453|453|-|-|-|
|**_Restricted funds subtotal_**|||**3,027**|**2,678**|**4,182**||||
|West Sussex Travel|UR|-||1,500|1,500|-|-|-|
|Richard Lily|UR|-||3919|3919|||-|
|Tony Hiscocks|UR|-||2000|2000|||-|
|A&J Greenfield|UR|-||2200|2200|||-|
|WPR Agency Ltd-Care UK|UR|-||600|600|||-|
|John Hart|UR|-||2,800|2,800|||-|
|Rail Training Int|UR|-||500|500|||-|
|Lennox Trust|UR|-||250|250|||-|
|_Subtotal_|||_3,027_|_16,447_|_17,951_|_-_|_-_|_1,523_|
|**_Other funds(balancing figure)_**|**N/a**|**N/a**|55,748|19,975|16,950|-|-|58,773|
|**Total Funds as per balance sheet**|||58,775|36,422|34,901|-|-|60,296|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**|Yes*
**No***|Yes*
**No***|
|---|---|---|---|
|||||
|||||
|**_If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the_**
**_currency in which the accounts are drawn up)._**||N/A||
CC17a (Excel)
48
07-10-22
**Section C Notes to the accounts (cont)**
**Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Hall & Woodhouse|R|Music Project|36||36||-|-|
|Chichester City Council|R|Art Project|80||80||-|-|
|Irwin Mitchell Bassil Shippam and Alsford Tru
Weavers Benevolent Fund|sR|Project Managers Salary 3 yrs|4,000||1,333||-|2,667|
||R|Art Project2020|400||40||-|360|
|West Sussex Travel Society|R|Project Managers Salary2020|1,500||1,500||-|-|
|ChichesterCity Council|R|MusicProject2020|500||500||-|-|
|Chear Foundation|R|Staff||4500|4500||-|-|
|Brian Boyce|R|OutreachService||2000|2000||-|-|
|A&I Weale|R|OutreachService||100|100||-|-|
|The Linkins Memorial Trust|R|Outreach Service||2,000|2,000||-|-|
|Anna Hyman|R|Outreach Service||500|500||-|-|
|_Subtotal_|||_6,516_|_9,100_|_12,589_||-|3,027|
|**_Other funds(balancing figure)_**|**N/a**|**N/a**|46,018|29,256|19,526||-|55,748|
||**Total Funds as per balance sheet**||52,534|38,356|32,115|-|-|58,775|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
|Yes*
**No***|Yes*
**No***|
|---|---|
|||
CC17a (Excel)
49
07-10-22
## **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**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**Lastyear**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
50
07-10-22
## **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)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**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.**_
CC17a (Excel)
51
07-10-22
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**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)**||**FALSE**|
|---|---|---|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|920|442|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|920|442|
CC17a (Excel)
52
07-10-22
## **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
**2 2**
## **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)**
**TRUE**
|**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**
|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|||
|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting period (True or False)**||||||**TRUE**||
|||||||||
|**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)
53
07-10-22
CC17a IExcÈll
07-10-22
**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.**
CC17a (Excel)
07-10-22
55
CHARITY (OMMISSION Independent examiner's report on the
FOR ENGLAND AND WALES
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
mgmbers of
OIICHesrEI AREA MWTAL k4
fOvKi
LTH Sveft)Rr
ofvj
CAYYI IISF
On accounts for the year
ended
Charity no
{if any)
31 sk OeLoinl)ec lol I
1161133
Set out on pages
I report to the trustees on my examinats'on of the accounts of the above
charity (Ihe Trust.) for the year ended
Responslbllities and
basis of report
As the charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(Ihe Act-).
l port in respect of my examination of the Trust's accounts carri8d out
under section 145 of the 2011 Act and in carying out my examination, I
have followed all the applicable Directions given by ihe Charity Commission
under section 14515)Ib) of the Act.
Independent trhe charity's gross income exceeded £250,000 and l am qualrfied to
examiner's ststement undertake Ihe examination by being a qualified member of [insert name of
applicable listed bodyl]. Delete I l if not applicable.
I have compleled my examination. I confim that no material matters have
come lo my attention in connection wth the examination {other than that
disclosed below ") which gives me cause to believe that in, any material
respect-
the accounting records were not kept in accordance wrth section 130
of the Charities Act,. or
the accounts did not accord with the accounting records., or
the accounts did not comply wth the applicable requirements
conceming the form and contenl of accounts set out in the Charities
{Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concems and have come across no other matters in connection
with the examination to which attenlion should be drawn in this report in
order to enable a proper understanding of the accounts lo be reached.
Please delete the words in the brackels if they do nol apply.
Signed:
Date:
k+lio
Name:
w]j
Relevant professional
qualificationlsl or body
IER
Oct 2018
Address:
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32. Independent examination of charity accounts". diredions and
guidance for examiners).
Give here brief details of
any Items that the
examiner wishes to
dlsclose.
IER
Oct 2018
CHARITY (OMMISSION Independent examiner's report on the
FOR ENGLAND AND WALES
accounts
Section A
Independent Examiner's Report
Report to the trusteesl
mgmbers of
OIICHesrEI AREA MWTAL k4
fOvKi
LTH Sveft)Rr
ofvj
CAYYI IISF
On accounts for the year
ended
Charity no
{if any)
31 sk OeLoinl)ec lol I
1161133
Set out on pages
I report to the trustees on my examinats'on of the accounts of the above
charity (Ihe Trust.) for the year ended
Responslbllities and
basis of report
As the charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(Ihe Act-).
l port in respect of my examination of the Trust's accounts carri8d out
under section 145 of the 2011 Act and in carying out my examination, I
have followed all the applicable Directions given by ihe Charity Commission
under section 14515)Ib) of the Act.
Independent trhe charity's gross income exceeded £250,000 and l am qualrfied to
examiner's ststement undertake Ihe examination by being a qualified member of [insert name of
applicable listed bodyl]. Delete I l if not applicable.
I have compleled my examination. I confim that no material matters have
come lo my attention in connection wth the examination {other than that
disclosed below ") which gives me cause to believe that in, any material
respect-
the accounting records were not kept in accordance wrth section 130
of the Charities Act,. or
the accounts did not accord with the accounting records., or
the accounts did not comply wth the applicable requirements
conceming the form and contenl of accounts set out in the Charities
{Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
I have no concems and have come across no other matters in connection
with the examination to which attenlion should be drawn in this report in
order to enable a proper understanding of the accounts lo be reached.
Please delete the words in the brackels if they do nol apply.
Signed:
Date:
k+lio
Name:
w]j
Relevant professional
qualificationlsl or body
IER
Oct 2018
Address:
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32. Independent examination of charity accounts". diredions and
guidance for examiners).
Give here brief details of
any Items that the
examiner wishes to
dlsclose.
IER
Oct 2018