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 2022
## OUR VISION
_Promoting Peace of Mind_
1
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Honorary Officers**
Mr John Hart (Chair) Mrs Jenny Capelin (Hon Treasurer)
## **Trustees**
Mr John Hart Mrs Jenny Capelin Mr Keith Capelin Mrs Georgina Godfrey Mrs Anna Hyman Mrs Yvonne Passingham
## **Staff**
Mrs Theresa Taylor (Project Manager)
## **Registered Office**
25 Westingway, Bognor Regis, West Sussex, PO21 2XX
## **Operational Address**
Chichester City Football Club, Oaklands Park, Oaklands Way, Chichester, West Sussex, PO19 6AR
## **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 2022.
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 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, together with lessons from the pandemic and systems are in place to mitigate those risks.
Separately, operational risk assessments are made for the charity’s individual 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.
3
## **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 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.
The pandemic was a huge challenge. However, having re-opened the club and operated successfully for the second half of 2021, rebuilt membership numbers to pre-pandemic levels, established a Covid-19 Risk Assessment to help contain infection and with the charity remaining financially secure we entered 2022 in confident mood.
## **OBJECTIVES AND STRATEGIES FOR THE YEAR 2022**
To ensure we could meet our charitable objects the overall aims in 2022 were to continue the post pandemic success and operate within our Covid-19 rules, continue to grow the membership and reinforce our sound financial position.
## _**Core Objectives**_
These crucial objectives included:
- To operate the CLC at the Chichester Boys Club within covid-19 constraints on Tuesday and Thursday each week from 12pm to 4pm at a cost to members of £10 per session.
- To deliver and manage the approved services (safely and using best practice) for the members who are adults, generally older people, living with mental health problems, including early to moderate stages of dementia and mild cognitive impairment.
- To deliver and manage the approved services for the members’ carers.
- To grow and manage new membership within safe operating levels.
- To develop new projects to enhance the delivery of services to our members and carers.
- To continue to nurture and develop partnership arrangements with the Chichester Boys Club and local organisations working in the field of mental health.
4
## _**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 charity was in a sound position at the start of the year after what had been a very testing period in 2020-21. We had anticipated that rebuilding the charity after the pandemic would be particularly challenging. This has not been the case, with numbers quickly rising to pre-pandemic levels and current members determined to pick up their lives and return to their club.
Operationally 2022 was very much back to business as usual, with the Club maintaining its warm and friendly atmosphere which is one of its key signatures. Our members quickly picked up friendships they made before the pandemic and new and lasting friendships were formed in a supportive social setting where they can relax and enjoy their time together. Throughout the year, afternoons have been filled with a range of activities which can be tailored to individual needs and the days have been full of laughter and fun. The monthly roast dinner, the Queen’s Platinum Jubilee and Christmas parties, monthly music, art and chair dance sessions have been particular highlights, with a simple lunch followed by board games and our Mainly Men Project making up the routine twice weekly fayre. The particular success of the art sessions has been recognised and increased to two per month.
This has all been achieved through our approach of living in the moment and ensuring that everyone is involved in one way or another, which gives members a feeling of contentment at the end of the day. There is no right or wrong way of doing anything, no rules that people will struggle with and we develop our activities accordingly. Most importantly a member of our highly skilled staff and volunteer team, who all have experience either in mental health or dementia is always available to talk, help, offer advice and reassurance – no one is left alone. This works and feedback over the last year confirms that members and their families value what the club brings to their lives.
The financial crisis has increased expenditure substantially with rising staff costs, rent and food. However, it has been a successful year for fundraising with continued support from regular donors, including trustees, members and their families. On the administrative front, we have negotiated a revised Rental Agreement with the Chichester Boys Club over a two year period, which is affordable and provides greater security of tenure. This is a key platform for the charity going forward.
## _**Staff & Volunteers**_
Key to the success of the last year has been the commitment and support of our excellent staff and strong team of volunteers who have a range of relevant skills in supporting people with mental health problems and dementia. They have worked tirelessly as we have rebuilt the charity following the pandemic.
5
## _**Training**_
In order to update our training programme we undertook a Training Needs Analysis which will be implemented in 2023.
## **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 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 very good fundraising results and our strong team of volunteers has helped to reduce the need for some paid staff, with a notional cost saving of some £33,212.00
Accordingly, at the end of 2022 the charity held £3,210 in restricted funds, with the remaining balance of £69,384 held in reserves and £4,742 of this is designated to address the projected budget deficit in the 2023 and subsequently a further £10,000 for the change of venue referenced below.
## _**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 2023**
During the first half of 2023 we had growing concerns about issues involving Safeguarding for Vulnerable Adults in our group with other tenants at the Chichester Boys Club. These proved to be irreconcilable and it was decided that the charity had to vacate the Chichester Boys Club. As part of our Risk Management process we had prepared for this eventuality and had identified a number of suitable alternative venues. Accordingly, we were able to quickly agree a new venue at the Chichester City Football Club, which meets all our requirements and provides for sole access for our members, thus overcoming all our Safeguarding concerns. Trustees decided to use some of our reserves to meet the additional costs of the move and we took up residence in August 2023.
## **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.
6
- Make judgements and estimates that are reasonable and prudent.
- State whether applicable accounting standards have been followed, subject to 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 26th October 2023 and signed on their behalf by
7
|Chichester Area Mental Health Support
Foundation|Chichester Area Mental Health Support
Foundation|CharityNo|1161733|1161733||
|---|---|---|---|---|---|
|||||||
|Annualaccountsforthe period||||||
|Period start date|01/01/2022|**To**|Period end
date|31/12/2022||
## **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**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||14,126|10,925|-|25,051|22,855|
||1,916|||1,916|744|
||33,475||-|33,475|12,812|
||-||-|||
||46||-|46|11|
||||-|-|-|
||-|-|-|-|-|
||49,563|10,925|-|60,488|36,422|
|||||||
||-|-|-|-|-|
||5,878|190|-|6,068|1,801|
||14,664|8,381||23,045|17,700|
||9,083|667||9,750|8,790|
|||||-||
||9,327||-|9,327|6,610|
||38,952|9,238|-|48,190|34,901|
|||||||
||10,611|1,687|-|12,298|1,521|
||-|-|-|-|-|
||10,611|1,687|-|12,298|1,521|
||-|-|-|-|-|
||10,611|1,687|-|12,298|1,521|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||10,611|1,687|-|12,298|1,521|
|||||||
||58,773|1,523|-|60,296|52,534|
||69,384|3,210|-|72,594|54,055|
Chichester Area Mental Health Charity No 1161733 Support Foundation
||Chichester Area Mental Health
SupportFoundation|Chichester Area Mental Health
SupportFoundation|Chichester Area Mental Health
SupportFoundation|Chichester Area Mental Health
SupportFoundation|Chichester Area Mental Health
SupportFoundation|Chichester Area Mental Health
SupportFoundation|
|---|---|---|---|---|---|---|
|**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||**Total last**
**year**
**£**
F05|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||7,446||-|7,446|4,231|
|||35,127||-|35,127|35,081|
|||36,914||-|36,914|28,914|
|||79,487|-|-|79,487|68,226|
||||||||
|||6,893|-|-|6,893|7,930|
||||||||
|||72,594|-|-|72,594|60,296|
||||||||
|||72,594|-|**-**|72,594|60,296|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
||||||||
|||72,594|-|-|72,594|60,296|
||||||||
|||-|||-|-|
||||3,210||3,210|1,523|
|||69,384||-|69,384|58,773|
||||||-||
||||||||
|||69,384|3,210|-|72,594|60,296|
_**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||
22/09/2023|
|J. Capelin||20/09/2023|
||||
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2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 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 { }.
|note { }.||||
|---|---|---|---|
|Yes*
No*|✓|* -Tick as appropriate||
|||||
|**_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**|
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_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to N/A periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* ✓ * -Tick as appropriate No*
## _**Please disclose:**_
|**_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*
No*|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_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**|
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CC17a IExcdl
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy**
_**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
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|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(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.
This is included in the accounts when receipt is probable and the amount receivable can
**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.
**Income from interest,**
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 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*|||
CC17 FRS 102 SORP
27/10/2023
7
|**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**
Investments held for resale or pending their sale and cash and cash equivalents with a
i
d
f l
h
1
d
i
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.
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
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**
**,**
**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**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**||||
|---|---|---|---|
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
|||✓||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||✓|||
|||||
|||||
||Yes*
No*
N/a*|||
||✓|||
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
||||✓|
||Yes*
No*
N/a*|||
CC17 FRS 102 SORP
27/10/2023
8
## **Stocks and work in progress**
## **Debtors**
## **Current asset investments**
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured 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 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.
They are valued at fair value except where they qualify as basic financial instruments.
## **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
27/10/2023
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
9,922 10,925- 20,847 13,533
GiftAid
4,064
- 4,064 2,623
Legacies
140
-140 6,699
General grants provided by government/other
charities
-
-
- -
Donated goods,facilities and services
-
- - -
- - - - -
Other
- - - -
**Total** 14,126 10,925 - 25,051 22,855
Raffles
1,376- -1,376 370
Sales
- - -
SummerhouseDesigns
541 - -541374
Quiz
-
- - -
**Total** 1,916 - - 1,916744
Members Fees
30,814 - -30,814 12,405
Transport
2,661 - - 2,661 407
- - - - -
Other
- - - - -
**Total** 33,475 - -33,475 12,812
Interestincome
46- -46 11
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total** 46 - - 4611
- - - - -
- - - - -
- - - - -
- - - - -
**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**
- - - - -
49,56310,925-60,488 36,422
**Other information:**
**Fundraising**
**Events**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Fees for**
**Charitable**
**Services**
**TOTAL INCOME**
**Analysis of income**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|
|---|---|---|---|---|---|---|
||Donations and gifts|9,922|10,925|-|20,847|13,533|
||GiftAid|4,064||-|4,064|2,623|
||Legacies|140||-|140|6,699|
||General grants provided by government/other
charities|
-|-|-|-||
||Donated goods,facilities and services|-|-|-|-||
|||-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|14,126|10,925|-|25,051|22,855|
||||||||
||Raffles|1,376|-|-|1,376|370|
||Sales||-|-|-||
||SummerhouseDesigns|541|-|-|541|374|
||Quiz|-|-|-|-||
||**Total**|1,916|-|-|1,916|744|
||||||||
||Members Fees|30,814|-|-|30,814|12,405|
||Transport|2,661|-|-|2,661|407|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|33,475|-|-|33,475|12,812|
||||||||
||Interestincome|46|-|-|46|11|
||Dividendincome|-|-|-|-|-|
||Rentalandleasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|46|-|-|46|11|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**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**|-|-|-|-|-|
||||||||
|||49,563|10,925|-|60,488|36,422|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Chear £1500, J. Hart £725, B. Boyce £453|||||
|**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.**|||||||
|||N/A|||||
||||||||
|||N/A|||||
||||||||
|**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).**||N/A|||||
|CC17a (Excel)||10|||||
27/10/2023
**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)
27/10/2023
11
**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 £33212|Unpaid volunteers value £10850 estimated||
CC17a (Excel)
27/10/2023
12
|**Analysis**
**Note 6 Expenditure**
**Expenditure on Raising Funds:**|**Prior Year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£**
**£**
**This year**|**Prior Year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£**
**£**
**This year**|**Prior Year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£**
**£**
**This year**|**Prior Year**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Total funds**
**£**
**£**
**This year**|**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|3,004||-|3,004|1,290|
|Activity Costs|662|190|-|852|170|
|Equipment|237||-|237|177|
|Christmas Lunch|167|||167|164|
|Transport|1,808||-|1,808||
|**Total expenditure on Charitable Activities**|5,878|190|-|6,068|1,801|
|**Expenditure on Staff Costs**||||||
|Staff Costs|9,084|666|-|9,750|8,782|
|Pension Contributions|2,080|||2,080|527|
|Sessional Staff Costs|1,868|7,715|-|9,583|7,516|
|Staff Travel|1,046|||1,046|645|
|Staff Training|-|||-|53|
|Volunteer Expenses|586||-|586|177|
|DBS Checks|-||-|-||
|**Total Expenditure on Staff Costs**|14,664|8,381|-|23,045|17,700|
|||||||
CC17a (Excel)
27/10/2023
13
|**Expenditure on Governance**||||||
|---|---|---|---|---|---|
|Staff Costs|9,083|667|-|9,750|8,790|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**Total expenditure on Governance**|9,083|667|-|9,750|8,790|
|**Total Other Expenditure**
Rent
Website/Internet
IT
**TOTAL EXPENDITURE**
Insurance
Telephone
Printing/Post/Stationery
Ind Examination
Cleaning
Trustees Expenses
**Other Expenditure**||||||
||6,695|||6,695|3,985|
||157|||157|79|
||65|||65|62|
||350|||350|774|
||129|||129|115|
||-240|||-240|540|
||118|||118|135|
||2,054|||2,054|920|
|||||-||
||9,327||-|9,327|6,610|
||**38,952**
**9,238**
**-**
**48,190**
34,901|||||
CC17a (Excel)
27/10/2023
14
## **Other information:**
## **Analysis of expenditure on charitable activities**
||**This**|**This**|**year**|**year**||
|---|---|---|---|---|---|
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|
|||||-||
|||||||
|||||||
|**Total**|-|-|-|-|-|
|||||||
|**This year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**|||
N/A|||
|||||||
|**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|||
CC17a (Excel)
27/10/2023
15
## **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**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**ms**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items**
CC17a (Excel)
27/10/2023
16
## **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)
27/10/2023
17
**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)
27/10/2023
18
## **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**
**£**|
|---|---|---|
||300|540|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
27/10/2023
19
## **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**
|**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Salaries and wages**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||19,500|17,580|
||-|-|
||-|-|
||-|-|
||19,500|17,580|
**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**|
||**£**|**£**|
||19,500|17,580|
CC17a (Excel)
27/10/2023
20
## **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.**_
|**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**||
|---|---|---|
||**Last year**||
||||
||**This year**||
||**Last year**||
|**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**|**£**|
||-|-|
CC17a (Excel)
27/10/2023
21
## **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)
27/10/2023
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)
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23
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
||-|-|-|**-**|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**|
|||-|
|||-|
CC17a (Excel)
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## **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)
27/10/2023
25
## **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)
27/10/2023
26
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
## **This year**
**Last year**
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
- -
## **14.6 Other disclosures**
|**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the_**
**_construction of tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition_**
**_of tangible fixed assets._**|**Thisyear**|**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)
27/10/2023
27
## **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
year
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
year
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)
27/10/2023
28
## **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)
27/10/2023
29
## **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.**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||
## **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)
27/10/2023
30
## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
|**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
CC17a (Excel)
27/10/2023
31
## **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)
27/10/2023
32
**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**
**Cash or cash equivalents Listed investments Investment properties**
**Social investments Other investments**
## **Total**
**Grand total (Fair value at year end+Cost less impairment)**
||||
|---|---|---|
|**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**
## **Total**
**Grand total (Fair value at year end+Cost less impairment)**
|||
|---|---|
|**Fair value at year end**|**Cost less impairment**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-||
CC17a (Excel)
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33
## **17.3 If your charity holds investment properties, please complete the following note:**
|**17.5 Guarantees**
-
**Investment properties**
**Social investments**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**Lastyear**
- -
**Cash or cash equivalents**
**Listed investments**
-
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
**Thisyear**
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Analysis of current asset investments**
**This year**
**Last year**
**£**
**£**
35,127 35,081
-
**Other investments**
**Total**
-
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
**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**
- -
35,127 35,081|**17.5 Guarantees**
-
**Investment properties**
**Social investments**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**Lastyear**
- -
**Cash or cash equivalents**
**Listed investments**
-
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
**Thisyear**
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Analysis of current asset investments**
**This year**
**Last year**
**£**
**£**
35,127 35,081
-
**Other investments**
**Total**
-
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
**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**
- -
35,127 35,081|**17.5 Guarantees**
-
**Investment properties**
**Social investments**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**Lastyear**
- -
**Cash or cash equivalents**
**Listed investments**
-
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or**
**disposal proceeds**
**Thisyear**
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
**Analysis of current asset investments**
**This year**
**Last year**
**£**
**£**
35,127 35,081
-
**Other investments**
**Total**
-
**Please explain how the guarantee furthers the charity's aims**
**Thisyear**
**Lastyear**
**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**
- -
35,127 35,081|
|---|---|---|
||**Thisyear**|**Lastyear**|
||||
||||
||||
CC17a (Excel)
27/10/2023
34
## **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**
**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.**
**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**||
||
||||
||||||
||||||
||||||
||||||
||||||
CC17a (Excel)
27/10/2023
35
## **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)
27/10/2023
36
## **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**
**£**|
|---|---|---|
||-|-|
||107|122|
||7339|4109|
||7446|4231|
## _**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)
27/10/2023
37
## **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**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||3,500|1,990|||
||3,210|4,525|-|-|
||175|1,070|-|-|
||8|345|-|-|
||6,893|7,930|-|-|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
|**_Please complete this note if the charity has deferred income._**|**_ferred 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**
**_One donation covering_**
**_more than current year_**
**Balance at the end of the reporting period**|**This year**|**Last year**||
||**_One donation covering_**
**_more than current year_**|||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||4,525|-|
|||3,210|4,525|
|||4,525|-|
|||3,210|4,525|
CC17a (Excel)
27/10/2023
38
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
**----- Start of picture text -----**
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)
27/10/2023
39
## **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)
27/10/2023
40
**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**|**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)
27/10/2023
41
## **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**
**£**|
|---|---|---|
||-|-|
||35,127|35,081|
||36,854|28,854|
||60|60|
||72,041|63,995|
CC17a (Excel)
27/10/2023
42
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
|**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of**
**incurring a loss due to a debtor not paying**
**what is owed) , liquidity risk (the risk of not**
**being able to meet short term financial**
**demands) and market risk (the risk that the**
**value of an investment will fall due to**
**changes in the market) arising from**
**financial instruments to which the charity**
**is exposed at the end of the reporting**
**period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of**
**change in the fair value of basic financial**
**instruments (debtors, creditors,**
**investments (see section 11, FRS 102**
**SORP)) measured at fair value through the**
**SoFA that is attributable to changes in**
**credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|---|
||
No risk|No risk|
||||
||None|None|
CC17a (Excel)
27/10/2023
43
## **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**|
|---|---|---|
||
At the end of June the charity was given 6
months notice on the premises we rent. By
mid July we had already found other
suitable premises.|None|
||||
||The new premises is going to match the
rent of our old lease. As a one-off gesture
the charity is going to invest in the
refurbishment of the new premises' kitchen.
The moving costs and the refurbishment
will have a maximum budget of £14,000.|None|
CC17a (Excel)
27/10/2023
44
## **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|1,333||1,333|-|-|-|
|Weavers Benevolent Fund|R|Art Project 2020/21/22|190||190|-|-|-|
|A. Kidd|R|Staff wages-A. Kelly||6,400|3,190|-|-|3,210|
|Chear Foundation|R|Staff-P. Fermond||1,500|1,500||||
|John Hart|R|Staff||730|730||||
|Brian Boyce|R|Staff - MainlyMen||2,295|2,295||||
|**_Restricted funds subtotal_**|||**1,523**|**10,925**|**9,238**||||
|P. Gladstone|UR|-||2,000|2,000|||-|
|R. Godfrey|UR|-||800|800|||-|
|Tony Hiscocks|UR|-||1000|1000|||-|
|B. Boyce|UR|-||2500|2500|||-|
|West Sussex Travel Society|UR|-||1500|1500|||-|
|Y. Passingham|UR|-||500|500|||-|
|Rail Training Int|UR|-||500|500|||-|
|John Hart|UR|-||1,293|1,293|||-|
|_Subtotal_|||_1,523_|_21,018_|_19,331_|_-_|_-_|_3,210_|
|**_Other funds(balancing figure)_**|**N/a**|**N/a**|58,773|39,470|28,859|-|-|69,384|
|**Total Funds as per balance sheet**|||60,296|60,488|48,190|-|-|72,594|
|**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)
27/10/2023
45
**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**
**£**|
|---|---|---|---|---|---|---|---|---|
|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)_**|||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**
|Yes*
**No***|Yes*
**No***|
|---|---|
||✓|
CC17a (Excel)
27/10/2023
46
## **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||-|
|||-|
|**Lastyear**|||
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**
|
|Between unrestricted and
restricted funds||-|
|Between endowment and
restricted funds||-|
|Between endowment and
unrestricted funds||-|
|||-|
## **27.4 Designated funds This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
## **Last year**
|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
CC17a (Excel)
27/10/2023
47
## **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 TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
CC17a (Excel)
27/10/2023
48
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**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**|2,054|920|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|2,054|920|
CC17a (Excel)
27/10/2023
49
**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)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**TRUE**|**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**
|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**TRUE**|**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)
27/10/2023
50
**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)
27/10/2023
51
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
CH I CHeThe£ A¢eA MÉhfNL kleALIH SUPPO
OATI ONJ
QA(nHS
On accounts for the year
onded
£lsl tkcoiviber- 11
Charlty no
(if any)
1161733
Set out on pages
I r8POrt to the trustees on my examination of the accounts of th8 above
¢hartty (Ihe Trust") for the year ended
As the charitys trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Chartties Act 2011
{'the A¢f).
Responsibllltifys and
basis of report
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Ac*.
Independent rrhe charity's gross income exceeded £250.000 and l am qualified to
examlnerfs statement undertake the examination by being a qualffied member of [insert name of
aPIcable listed body]]. Delete l ] rfnot applicablg.
I have completed my examlnation. I confim that no material matters have
come to my attention in nneCtiOn vAth th8 axamination (other than thal
disdosed below") which grves me cause to believe that in, any material
respect..
the accountiTr3 records were not kept In accordance Yth section 130
of the Charibes Acl,. or
the accounts dKJ not a¢wrd the acwurrting record5', or
the accounts did not ¢)Jmply with the applicable requirements
conceming the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a knie and fairf view which is nol a matter
considered as part of an indèpendent examination.
I hav8 no concems and have come across no other matters in connection
wtth the examination to lch attention should be drawn in this report in
order to enable a proper understanding of the acUnts to be reached.
' Please delete the words in the brnckets rf they do not appty.
Date:
26, ocrf¢E£Q
Slgned:
Namo:
afa kDwJi trJ
Relevant profosslonal
qualificatlon{s) or body
IER
Oct 2018
(If any):
Address:
6o&b50Q QÉGKÉ
Poai
wksf so£s£
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
(see CC32. Independent examination of charty accounts.. directions and
guidance for examiners).
Gfve here brlef detalls of
any items that the
examlnor wlshes to
di6close.
IER
Oct 2018