**Beat SCAD Trustees' Annual Report and Account 2023**
## **Contents**
|**Contents**||
|---|---|
|Trustees' annual report|2|
|Report of the Independent Examiner|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the accounts|7|
1
**Beat SCAD**
## **Report of the Trustees for the year ended 30 September 2023**
## **Reference and Administrative details**
Registered Charity number: 1164066 Registered Office: 41 Ridd Way Wingerworth CHESTERFIELD S42 6UX
## **Trustees:**
Rebecca Louise Breslin Sarah Coombes Debbie Oliver
## **Purpose of the charity**
BEAT SCAD ACTIVITIES FOCUS ON THREE MISSION AREAS: 1) RAISING AWARENESS OF THE UNCOMMON AND UNDER-DIAGNOSED HEART CONDITION SPONTANEOUS CORONARY ARTERY DISSECTION (SCAD) BY SHARING UP TO DATE INFORMATION; 2) SUPPORTING PEOPLE AFFECTED BY SCAD THROUGH CONFERENCES, ORGANISED WALKS & SOCIAL MEDIA GROUPS; 3) RAISING FUNDS FOR RESEARCH TO UNDERSTAND THE CAUSE AND TO OPTIMIZE TREATMENT AND PROGNOSIS.
## **Public benefit**
The trustees have given due consideration to the Charity Commission's guidance on the public benefit requirement.
## **Acheivement and Performance**
During this financial year, the charity continued to provide information and resources for those affected by SCAD, as well as healthcare professionals, via our website, leaflets, education events, videos and social media; and support those affected by SCAD via email, phone, social media and our Buddy Service.
We started the process of updating our website, which is an important part of our strategy to raise awareness of SCAD, support patients and fundraise for more research. During this financial year we engaged with a web consultant and began the design and build process, along with making other changes to our IT infrastructure to streamline operations.
The trustees are very grateful to all the volunteers and supporters who contributed time and money to support the charity.
Several events were held by the charity and supporters to raise £70,782 (2022: £91,642).
## **FINANCIAL REVIEW**
Several events were held by the charity and supporters to raise £70,782 (2022: £91,642). The Charity did not donate any funds to the Leicester SCAD Research group in 2023 (2022: £19,000).
2
Beat SCAD is committed to supporting research into SCAD and in April 2022 awarded £106,000 (to be paid in instalments) to support the appointment of a Clinical Research Fellow at the Leicester SCAD Research Group for two years. However, various challenges, including the ongoing Covid impact, delayed the appointment of the Fellow. In June 2023, a new Fellow was appointed for three years (starting February 2024) and to support this Beat SCAD increased the original award by £98,624, totalling £204,624, to be paid in instalments.
To meet the financial needs of this appointment, the award required a re-allocation of earlier funds: in September 2020, Beat SCAD awarded £23,000 to fund imaging scans as part of Dr Alice Wood’s PhD research. Only half of this award was used during Dr Wood’s tenure. Therefore, the remaining £11,500 will now be used to help fund the new Clinical Research Fellow.
Our restricted funds were used during the year (2022 closing balance of: £3,290). We spent this on patient support and wellbeing material on our new website.
It is the policy of the trustees to keep reserves sufficient to cover 6 months of general running costs. The trustees expect the charity to continue as a going concern.
## **Plans for future periods**
The Trustees intend to continue our current strategies of raising awareness and educating healthcare professionals about SCAD; supporting those affected by SCAD and championing the patient voice; and raising funds for research. We also plan to continue to develop policies and processes to support our objectives and comply with legal requirements.
## **Structure Governance and Management**
Best SCAD is a Charitable Incorporated Organisation (Foundation type) governed by a constitution dated 22nd May 2015.
The original trustees are the founders of the charity. Future trustees will be chosen to contribute to skills required by the charity's work.
## **Signed on behalf of the trustees by**
> Name: Rebecca Breslin
> Position: Trustee Chair
> Date 09-Jun-2024
3
## **Three Mile Cross Church**
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Set out on pages**
**On accounts for the year**
**ended**
**Report to the**
**trustees/directors/ members**
**of**|**Charity no.:**
1164066
Company no.:
10 - 18
I report to the charity trustees on my examination of the accounts of the charity for
the year ended 30th September 2023
30/09/2023
08073659
Beat SCAD|
|---|---|
**Responsibilities and basis** As the charity trustees of the Trust you are responsible for the preparation of the **of report** accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination.
I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the
|**Relevant professional**
**qualification(s) or body (if**
**any):**
**Address:**
**Signed:**
**Name:**|Act; or
2. the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the
examination to
which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.|Act; or
2. the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the
examination to
which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.|
|---|---|---|
||**Date:**|18th May 2024|
||Tudor Road
RG1 1NH
ACMA (Chartered Institute of Management Accountants)
Curious Lounge, Pinnacle Building
Rachel Eden||
4
**Beat SCAD** Annual accounts for the period 2023 Period end Period start date **To 01/10/2022** date **30/09/2023**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
Charitable activities
Separate material item of expense
Other
Net gains/(losses) on investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of funds:_**
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
61,058
-
-
61,058
87,440
9,724
-
-
9,724
1,137
-
-
-
-
3,065
298
-
298
30
-
-
-
-
-
-
-
-|
|---|---|
||71,080
-
-
71,080
91,672|
||1,512
-
14
-
1,498
-
4,428
11,681
3,276
-
14,957
19,000
-
-
-
-
5,288
-
-
-
-
-|
||10,168
3,290
-
13,458
28,716|
|||
||60,912
3,290
-
-
57,622
62,956|
||-
-
-
-
-|
||60,912
3,290
-
-
57,622
62,956|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||60,912
3,290
-
-
57,622
62,956|
||133,091
3,290
-
136,381
73,425|
||194,002
0
-
194,002
136,381|
||0
-
-|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one trustee on behalf of all the
trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- -
- -
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|- -|-|
|||8,611
-
-
186,429|-
-
-
-|- 8,611
- -
- -
- 186,429||
||||||7,295
-
-
131,778|
|||195,040|-|- 195,040|139,073|
||||||984|
|||1,038|-|- 1,038||
|||||||
|||194,002|-|- 194,002|138,089|
|||||||
|||194,002|-|**-**194,002|138,089|
||||||-
-|
|||-
-|-
-|- -
- -||
|||||||
|||194,002|-|-
194,002|138,089|
|||-
194,002|-|-
-
- 194,002
-||
||||||-
3,291
134,798
-|
|||194,002|-|- 194,002|138,089|
|||Signature||Print Name|Date of
approval|
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## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
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**Section C Notes to the accounts (cont)**
|**Section C**|**Notes to the accounts (co**|
|---|---|
|**Note 2**|**Accounting policies**|
|**2.2 INCOME**||
|**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; and|
|| the monetary value can be measured with sufficient reliability.|
||There has been no offsetting of assets and liabilities, or income and expenses, unless required or|
|**Offsetting**|permitted by the FRS 102 SORP or FRS 102.|
||Grants and donations are only included in the SoFA when the general income recognition|
|**Grants and donations**|criteria are met (5.10 to 5.12 FRS102 SORP).|
||In the case of performance related grants, income must only be recognised to the extent|
||that the charity has provided the specified goods or services as entitlement to the grant|
||only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|
|**Legacies**|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.|
|**Government grants**|The charity has not received government grants in the reporting period|
||Gift Aid receivable is included in income when there is a valid declaration from the donor.|
|**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|
|**donations and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the|
||terms of the appeal have specified otherwise.|
|**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or|
|**performance related**|services or met the performance related conditions.|
|**grants**||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to be|
||the fair value of those gifts at the time of their receipt and they are recognised on receipt.|
||In the reporting period in which the stocks are distributed, they are recognised as an|
||expense at the carrying amount of the stocks at distribution.|
||Donated goods for resale are measured at fair value on initial recognition, which is the|
||expected proceeds from sale less the expected costs of sale, and recognised in 'Income|
||from other trading activities' with the corresponding stock recognised in the balance|
||sheet. On its sale the value of stock is charged against 'Income from other trading|
||activities' and the proceeds from sale are also recognised as 'Income from other trading|
||activities'.|
||Goods donated for on-going use by the charity are recognised as tangible fixed assets|
||and included in the SoFA as incoming resources when receivable.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations|
||when receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of|
|**facilities**|the gift to the charity provided the value of the gift can be measured reliably.|
||Donated services and facilities that are consumed immediately are recognised as income|
||with an equivalent amount recognised as an expense under the appropriate heading in|
||the SOFA.|
|**Support costs**|The charity has incurred expenditure on 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.|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|Membership subscriptions received in the nature of a gift are recognised in Donations and|
|**subscriptions**|Legacies.|
||Membership subscriptions which gives a member the right to buy services or other|
||benefits are recognised as income earned from the provision of goods and services as|
||income from charitable activities.|
|**Settlement of insurance**
**claims**|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.|
|**Investment gains and**
**losses**|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.|
## **2.3 EXPENDITURE AND LIABILITIES**
|**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.|
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.|
||Support costs include central functions and have been allocated to activity cost|
||categories on a basis consistent with the use of resources, eg allocating property costs|
||by floor areas, or per capita, staff costs by the time spent and other costs by their usage.|
|**Grants with performance**
**conditions**|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.|
|**Grants payable without**
**performance conditions**|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.|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|
|**Deferred income**|No material item of deferred income has been included in the accounts.|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|
||A liability is measured on recognition at its historical cost and then subsequently|
|**Provisions for liabilities**|measured at the best estimate of the amount required to settle the obligation at the|
||reporting date|
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.|
|**2.4 ASSETS**||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least|
|**use by charity**||
||They are valued at cost.|
||The depreciation rates and methods used are disclosed in note 9.2.|
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have|
||physical substance but are identifiable and are controlled by the charity through custody|
||or legal rights. The amortisation rates and methods used are disclosed in note 9.5|
||They are valued at cost.|
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,|
||scientific, technological, geophysical or environmental qualities that are held and|
||maintained principally for their contribution to knowledge and culture. The depreciation|
||rates and methods used as disclosed in note 9.6.1.4.|
||They are valued at cost.|
|**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are|
||valued at initially at cost and subsequently at fair value (their market value) at the year|
||end. The same treatment is applied to unlisted investments unless fair value cannot be|
||measured reliably in which case it is measured at cost less impairment.|
||Investments held for resale or pending their sale and cash and cash equivalents with a|
||maturity date of less than 1 year are treated as current asset investments|
|**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable|
|**progress**|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|
|**Debtors**|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 has investments which it holds for resale or pending their sale and cash and cash|
|**Current asset**|equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents|
|**investments**|with a maturity date of less than one year held for investment purposes rather than to meet short term|
||cash commitments as they fall due.|
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income
funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 57,409 - 57,409 85,801
and legacies: Gift Aid 3,649 - 3,649 1,336
Legacies - - - -
General grants provided by government/other
charities - - - 3,480
Membership subscriptions and sponsorships
which are in substance donations - - -
Donated goods, facilities and services - - - -
Other - - -
Total 61,058 - 61,058 90,617
Charitable Sales of Product Income
activities: 2,901 - 2,901 3,426
- - - -
- - - -
Other - - - -
Total 2,901 - 2,901 3,426
Other trading
activities: - - - -
- - - -
- - - -
Other - - - -
Total - - [ - ] -
Income from Interest income 298 - 298 -
investments: Dividend income - - - -
Rental and leasing income - - - -
Other - - - -
Total 298 - [ 298 ] -
TOTAL INCOME 64,257 - 64,257 94,043
Other information:
**----- End of picture text -----**
**All income in the prior year was unrestricted except for the grants**
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## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Unrestricted income
Analysis funds income funds Total funds funds funds Total funds
Expenditure on raising funds: £ £
Shop - printed materials 305 - 305 - - -
Incurred seeking legacies - - - - -
Stock Shrinkage
- 3,024 - - 3,024 4,428 4,428
Purchases
1,207 14 1,221 -
Total expenditure on raising funds - 1,512 14 - 1,498 4,428 - 4,428
Expenditure on charitable activities:
Leaflets for a maternity event - - - 120 120
Operation of the charity 4,470 - 4,470 23,988 - 23,988
Photography and video 890 890
Website development 7,211 2,386 9,597 180 - 180
Wellbeing fund - - - - -
Total expenditure on charitable
activities 11,681 3,276 14,957 24,168 120 24,288
TOTAL EXPENDITURE 10,168 3,290 13,458 28,596 120 28,716
**----- End of picture text -----**
-
This figure includes a correction on previous year stock
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## **Section C Notes to the accounts**
**Note 5 Details of certain items of expenditure Fees for examination of the accounts Independent examiner’s fees Other fees paid to the independent examiner - accounts preparation**
**----- Start of picture text -----**
This year Last year
£ £
315 300
547 520
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
**Note 6 Paid employees** The charity had no employees
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2810512024
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## **Section C Notes to the accounts (cont)**
## **Note 7 Stocks**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**For**
**distribution**
**For resale**
**£**
**£**
7,295
- 1,316
- -
- -
**- 8,611**
**Stock**|**£**
-
-
-
-
**-**
**Work in**
**progress**|
|---|---|---|
||- 8,611|-|
||**7,295**|-|
The prior year figure is corrected from the previous year's accounts.
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## **Section C Notes to the accounts (cont)**
## **Note 8 Creditors and accruals**
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||||||||
|---|---|---|---|---|---|---|---|
|||**Amounts falling due**||||**within**||
|||**one**||**year**||||
|||**This year**||**Last year**||||
|||**£**|||**£**|||
|**Accruals and deferred income**||1,034||||984||
|**Other creditors**||-||||-||
||**Total**|1,034||||984||
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## **Section C Notes to the accounts (cont)**
|**Note 9 Cash at bank and in hand**
**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
186,429 131,778
-
-|
|---|---|
||186,429 131,778|
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## **Section C Notes to the accounts (cont)**
## **Note 10 Charity funds**
## **10.1 Details of material funds held and movements during the CURRENT reporting period**
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Nationwide Grant R 890 - - 890 - - 0
Wellbeing Project R Restricted fund for wellbeing project 2,400 - - 2,400 - - -
- - - - - -
Unrestricted funds U 133,091 71,080 - 10,168 - 106,000 - 88,003
A fund designated by the charity trustees
Designated Fund - Clinical to fund a clinical research post for 2024-
researcher U 2026. - - - 106,000 - 106,000
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 136,381 71,080 - 13,458 - - 194,003
**----- End of picture text -----**
0
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## **Section C Notes to the accounts (cont)**
## **Note 10 Charity funds (cont)**
## **10.2 Details of material funds held and movements during the PREVIOUS reporting period**
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Nationwide Grant R 1,010 - -119.98 - - 890
Wellbeing Project R 2,400 - - - - 2,400
- - - - - -
Unrestricted funds U 70,015 91,672 - 28,596 - - 133,091
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 73,425 91,672 - 28,716 - - 136,381
**----- End of picture text -----**
0 - 1,708
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## **Section C Notes to the accounts (co**
**Note 11 Transactions with trustees and related parties**
## **11.1 Trustee remuneration and benefits**
## **This year**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity
No trustees claimed expenses during the year or the prior year.
## **11.3 Transaction(s) with related parties**
There have been no related party transactions in the reporting period
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