||Future Foreign Policy|Future Foreign Policy|Future Foreign Policy|Future Foreign Policy|Charity No<br>(if any)|1165648||
|---|---|---|---|---|---|---|---|
||Annual accounts for the period|||||||
||Period start date||**5/4/2020**|**To**|Period end<br>date|4/4/2021||
|||||||||
|**Section A**|**Statement of financial activities**|||||||
|**Recommended categories by**<br>**activity**|Guidance||N<br>**Unrestricte**<br>**d  funds**|**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total funds**|**Prior year**<br>**funds**|
||||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||F01|F02|F03|F04|F05|
|**Income and endowments from:**||||||||
|Donations and legacies||S01|<br>-||-|-|-|
|Charitable activities||S02|<br>-|-|-|-|-|
|Other trading activities||S03|<br>-|-|-|-|-|
|Investments||S04|<br>-|-||-|-|
|Separate material item of income||S05|<br>-|-|-|-|-|
|Other||S06|<br>-||-||-|
|**_Total_**||S07|||-||-|
|**Resources expended (Note 6)**||||||||
|**Expenditure on:**||||||||
|Raising funds||S08|<br>-|-|-|-|-|
|Charitable activities||S09|<br>-||-|-|-|
|Separate material item of expense||S10|<br>-|-|-|-|-|
|Other||S11|<br>-|-|-|-|-|
|**_Total_**||S12|<br>-||-|-|-|
|||||||||
|**Net income/(expenditure) before investment**<br>**gains/(losses)**||S13|<br>-||-||-|
|Net gains/(losses) on investments||S14|<br>-|-|-||-|
|**Net income/(expenditure)**||S15|<br>-||-||-|
|**Extraordinary items**||S16|<br>-|-|-|-|-|
|**Transfers between funds**||S17|<br>-|-|-|-|-|
|**Other recognised** **gains/(losses):**||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own<br>use||S18|<br>-|-|-|-|-|
|Other gains/(losses)||S19|<br>-|-|-|-|-|
|**_Net movement in funds_**||S20|<br>-||-||-|
|||||||||
|**_Reconciliation of funds:_**||||||||
|Total funds brought forward||S21|<br>-|6,440|-|6,440|-|
|**_Total funds carried forward_**||S22|<br>-|6,440|-|6,440||
|1||||||||



0000001 



|**Section B                      Balance sheet**|**Section B                      Balance sheet**|**Section B                      Balance sheet**|**Section B                      Balance sheet**|**Section B                      Balance sheet**|**Section B                      Balance sheet**|||||
|---|---|---|---|---|---|---|---|---|---|
|Guidance No|||<br>**Unrestricte**<br>**d funds**|**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total this**<br>**year**|**Total last**<br>**year**|||
||||**£**|**£**|**£**|**£**|**£**|||
|**Fixed assets**|||F01|F02|F03|F04|F05|||
|**Intangible assets            (Note 15)**|B01||-|-|-|-|-|||
|**Tangible assets              (Note 14)**|B02||-|-|-|-|-|||
|**Heritage assets              (Note 16)**|B03||-|-|-|-|-|||
|**Investments                    (Note 17)**|B04||-|-|-|-|-|||
|**_Total fixed assets_**|B05||-|-|-|-|-|||
|**Current assets**||||||||||
|**Stocks                             (Note 18)**|B06||-|-|-|-|-|||
|**Debtors                           (Note 19)**|B07||-|-|-|-|-|||
|**Investments                  (Note 17.4)**|B08||-|-|-|-|-|||
|**Cash at bank and in hand (Note 24)**|B09||-|-|-|-|-|||
|**_Total current assets_**|B10||-|-|-|-|-|||
|||||||||||
|**Creditors: amounts falling due**<br>**within one year              (Note 20)**|B11||-|-|-|-|-|||
|||||||||||
|**_Net current assets/(liabilities)_**|B12||-|-|-|-|-|||
|||||||||||
|**_Total assets less current liabilities_**|B13||-|-|**-**|-|-|||
|||||||||||
|**Creditors: amounts falling due after**<br>**one year                (Note 20)**|B14||-|-|-|-|-|||
|**Provisions for liabilities**|B15||-|-|-|-|-|||
|||||||||||
|**_Total net assets or liabilities_**|B16||-|-|-|-|-|||
|**Funds of the Charity**||||||||||
|**Endowment funds (Note 27)**|B17||-|||-<br>6,440<br>-<br>-|-|||
|**Restricted income funds (Note 27)**|B18|||6,440|||-|||
|**Unrestricted funds**|B19||||-||-|||
|**Revaluation reserve**|B20|||||||||
|**_Total funds_**|B21||-|6,440|-|6,440|-|||
|||||||||||
|Signed by one or two trustees on behalf of<br>all the trustees||Signature|||Print|Name|Date of<br>approval<br>dd/mm/yyyy|||
|||||||||||
|||||||||||
|||||||||||
|||||||||||



0000002 



|**Section C**||**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|||
|---|---|---|---|---|---|---|---|
|||||||||
|Note 1**Bas**|**is of prepar**|**ation**||||||
|||||||||
|**_This section s_**|**_hould be com_**|**_pleted by all charities_**_._||||||
|**1.1 Basis of a**|**ccounting**|||||||
|These accounts<br>transaction valu|have been p<br>e unless othe|repared under the historical cost convention with items recognised at cost or<br>rwise stated in the relevant note(s) to these accounts.||||||
|The accounts h|ave been pre|pared in accordance with:||||||
|•  and with*|✓|the Statement of Recommended Practice: Accounting and Reporting by Charities<br>preparing their accounts in accordance with the Financial Reporting Standard<br>applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014||||||
|•  and with*|✓|the Financial Reporting Standard applicable in the United Kingdom and Republic of<br>Ireland (FRS 102)||||||
|• and with the|Charities Act 2|011.||||||
|||||||||
|The charity con<br>FRS 102.*|stitutes a publ|ic benefit entity as defined by|||✓|||
|* -Tick as approp|riate|||||||
|**1.2  Going co**|**ncern**|||||||
|**_If there are ma_**<br>**_ability to conti_**<br>**_appropriate:_**|**_terial uncerta_**<br>**_nue as a goin_**|**_inties related to events or conditions that cast significant doubt on the charity's_**<br>**_g concern, please provide the following details or state "Not applicable", if_**||||||
|An explanation<br>the conclusion t<br>concern;|as to those fa<br>hat the charit|ctors that support<br>y is a going||**_N/A_**||||
|Disclosure of a<br>going concern a|ny uncertaintie<br>ssumption do|s that make the<br>ubtful;||**_N/A_**||||
|Where account<br>concern basis,<br>with the basis o<br>the accounts an<br>not regarded as|s are not prep<br>please disclos<br>n which the tr<br>d the reason<br>a going conc|ared on a going<br>e this fact together<br>ustees prepared<br>why the charity is<br>ern.||**_N/A_**||||
|**1.3 Change o**|**f accountin**|**g policy**||||||
|The accounts p|resent a true|and fair view and the accounting policies adopted are those outlined in note {  }.||||||
|Yes*|✓|* -Tick as appropriate||||||
|No*|✓|||||||
|||||||||
|**_Please disclos_**|**_e:_**|||||||
|**_(i) the nature o_**|**_f the change_**|**_in accounting policy;_**|||N/A|||
|**_(ii) the reasons_**<br>**_provides more_**|**_why applyin_**<br>**_reliable and_**|**_g the new accounting policy_**<br>**_more relevant information; and_**|||N/A|||
|**_(iii) the amoun_**<br>**_the current pe_**<br>**_aggregate amo_**<br>**_before those p_**|**_t of the adjus_**<br>**_riod, each pri_**<br>**_unt of the ad_**<br>**_resented, 3.4_**|**_tment for each line affected in_**<br>**_or period presented and the_**<br>**_justment relating to periods_**<br>**_4 FRS 102 SORP._**|||**_N/A_**|||
|||||||||
|**1.4 Changes**|**to accountin**|**g estimates**||||||
|No changes to|accounting es|timates have occurred in the reporting period (3.46 FRS 102 SORP).||||||
|Yes*|✓|* -Tick as appropriate||||||
|No*|✓|||||||
|||||||||
|**_Please disclos_**|**_e:_**|||||||
|**_(i) the nature o_**|**_f any change_**|**_s;_**|||N/A|||
|**_(ii) the effect o_**<br>**_assets and lia_**|**_f the change_**<br>**_bilities for the_**|**_on income and expense or_**<br>**_current period; and_**|||N/A|||
|**_(iii) where prac_**<br>**_more future pe_**|**_ticable, the e_**<br>**_riods._**|**_ffect of the change in one or_**|||**_N/A_**|||
|||||||||
|**1.5 Material pr**|**ior year error**|**s**||||||
|No material prio|r year error h|ave been identified in the reporting period (3.47 FRS 102 SORP).||||||
|Yes*|✓|* -Tick as appropriate||||||
|No*|✓|||||||
|||||||||
|**_Please disclos_**|**_e:_**|||||||
|**_(i) the nature o_**|**_f the prior pe_**|**_riod error;_**|||N/A|||
|**_(ii) for each pri_**<br>**_amount of the_**<br>**_affected; and_**|**_or period pre_**<br>**_correction fo_**|**_sented in the accounts, the_**<br>**_r each account line item_**|||N/A|||
|**_(iii) the amoun_**<br>**_earliest prior p_**|**_t of the corre_**<br>**_eriod presen_**|**_ction at the beginning of the_**<br>**_ted in the accounts._**|||**_N/A_**|||
|||||||||



0000003 



|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 2                           Accounting policies**||||||||
|_Please complete this note when first reporting under FRS2102.  Section 35 of FRS102, requires 3 reconciliations to_<br>_be presented, if all are applicable._||||||||
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED**<br>**ACCOUNTING PRACTICE**||||||||
|**Please provide a**<br>**description of the nature of**<br>**each change in accounting**<br>**policy**|**N/A**|||||||
|||||||||
|**_Reconcilation of funds per previous GAAP to funds determined under FRS 102_**||||||||
||**Start of**<br>**period**|**End of**<br>**period**||||||
||**£**|**£**||||||
|**Fund balances as**<br>**previously stated**||||||||
|**_Adjustments:_**||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**Fund balance as restated**||||||||
|||||||||
|**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS_**<br>**_102_**||||||||
|||**End of**||||||
|||**£**||||||
|**Net income/(expenditure) as previously**<br>**stated**||||||||
|**_Adjustments:_**||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|**Previous period net income/(expenditure)**<br>**as restated**||||||||
|||||||||



0000004 



|**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|||**(cont)**|**(cont)**||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Note 2**|**Accounting policies**||||||||||||||||||||||||||||
|**2.2 INCOME**|||||||||||||||||||||||||||||
|_This standard list of accou_<br>_different or additional polic_|_nting policies has been applied by the charity except for those ticked "No" or "N/a".  W_<br>_y has been adopted then this is detailed in the box below._|||_here a_|||||||||||||||||||||||||
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:<br>•€€€€€€τηε χηαριτψ βεχομεσ εντιτλεδ το τηε ρεσουρχεσ;<br>||||||||||||||||||||||||||||
||·       it is more likely than not that the trustees will receive the resources; and<br>•€€€€€€ τηε μονεταρψ ϖαλυε χαν βε μεασυρεδ ωιτη συφφιχιεντ ρελιαβιλιτψ.|||||Yes<br>✓|No<br>✓|N/a<br>✓|||||||||||||||||||||
|**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unle<br>required or permitted by the FRS 102 SORP or FRS 102.|||ss||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income<br>recognition criteria are met (5.10 to 5.12 FRS102 SORP).|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||In the case of performance related grants, income must only be recognised to the<br>extent that the charity has provided the specified goods or services as entitlement t<br>the grant only occurs when the performance related conditions are met (5.16 FRS<br>102 SORP).|||o||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has<br>been grant of probate, the executors have established that there are sufficient asse<br>in the estate and any conditions attached to the legacy are either within the control<br>the charity or have been met.|||<br>ts<br>of||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Government grants**|The charity has received government grants in the reporting period|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Tax reclaims on**<br>**donations and gifts**|Gift Aid receivable is included in income when there is a valid declaration from the<br>donor.  Any Gift Aid amount recovered on a donation is considered to be part of that<br>gift and is treated as an addition to the same fund as the initial donation unless the<br>donor or the terms of the appeal have specified otherwise.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Contractual income and**<br>**performance related**<br>**grants**|<br>This is only included in the SoFA once the charity has provided the related goods or<br>services or met the performance related conditions.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Donated goods**|Donated goods are measured at fair value (the amount for which the asset could be<br>exchanged) unless impractical to do so.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||The cost of any stock of goods donated for distribution to beneficiaries is deemed to<br>be the fair value of those gifts at the time of their receipt and they are recognised on<br>receipt.  In the reporting period in which the stocks are distributed, they are<br>recognised as an expense at the carrying amount of the stocks at distribution.|||<br>||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Donated goods for resale are measured at fair value on initial recognition, which is<br>the expected proceeds from sale less the expected costs of sale, and recognised in<br>'Income from other trading activities' with the corresponding stock recognised in the<br>balance sheet.  On its sale the value of stock is charged against 'Income from other<br>trading activities' and the proceeds from  sale are also recognised as 'Income from<br>other trading activities'.|||<br> <br>||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Goods donated for on-going use by the charity are recognised as tangible fixed<br>assets and included in the SoFA as incoming resources when receivable.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Gifts in kind for use by the charity are included in the SoFA as income from donation<br>when receivable.|||s||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Donated services and**<br>**facilities**|Donated services and facilities are included in the SOFA when received at the value<br>of the gift to the charity provided the value of the gift can be measured reliably.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Donated services and facilities that are consumed immediately are recognised as<br>income with an equivalent amount recognised as an expense under the appropriate<br>heading in the SOFA.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Support costs**|The charity has incurred expenditure on support costs.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is<br>described in the trustees’ annual report.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Income from interest,**<br>**royalties and dividends**|This is included in the accounts when receipt is probable and the amount receivable<br>can be measured reliably.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Income from**<br>**membership**<br>**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donatio<br>and Legacies.|||ns||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Membership subscriptions which gives a member the right to buy services or other<br>benefits are recognised as income earned from the provision of goods and services<br>as income from charitable activities.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Settlement of insurance**<br>**claims**|Insurance claims are only included in the SoFA when the general income recognitio<br>criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other<br>income in the SoFA.|||n||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Investment gains and**<br>**losses**|This includes any realised or unrealised gains or losses on the sale of investments<br>and any gain or loss resulting from revaluing investments to market value at the end<br>of the year.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**2.3 EXPENDITUR**|**E AND LIABILITIES**||||||||||||||||||||||||||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or<br>constructive obligation committing the charity to pay out resources and the amount<br>the obligation can be measured with reasonable certainty.|||of||Yes|No|N/a|||||||||||||||||||||
|||||||✓<br>|✓<br>|✓<br>|||||||||||||||||||||
|**Governance  and**<br>**support costs**|Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity an<br>its compliance with regulation and good practice.|||d||Yes<br>✓|No<br>✓|N/a<br>✓|||||||||||||||||||||
||Support costs include central functions and have been allocated to activity cost<br>categories on a basis consistent with the use of resources, eg allocating property<br>costs by floor areas, or per capita, staff costs by the time spent and other costs by<br>their usage.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Grants with performance**<br>**conditions**|<br>Where the charity gives a grant with conditions for its payment being a specific leve<br>of service or output to be provided, such grants are only recognised in the SoFA on<br>the recipient of the grant has provided the specified service or output.|||l<br>ce||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Grants payable without**<br>**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.|||to||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Deferred income**|No material item of deferred income has been included in the accounts.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade<br>discounts|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently<br>measured at the best estimate of the amount required to settle the obligation at the<br>reporting date|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Basic financial**<br>**instruments**|The charity accounts for basic financial instruments on initial recognition as per<br>paragraph 10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs<br>11.17 to 11.19, FRS102 SORP.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**2.4 ASSETS**|||||||||||||||||||||||||||||
|**Tangible fixed assets for**<br>**use by charity**|<br>These are capitalised if they can be used for more than one year, and cost at least||||||||||||||||||||||||||||
||They are valued at cost.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||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 hav<br>physical substance but are identifiable and are controlled by the charity through<br>custody or legal rights.  The amortisation rates and methods used are disclosed in<br>note 9.5|||e||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||They are valued at cost.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,<br>scientific, technological, geophysical or environmental qualities that are held  and<br>maintained principally for their contribution to knowledge and culture.  The<br>depreciation rates and methods used as disclosed in note 9.6.1.4.|||||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|||||||Yes|No|N/a|||||||||||||||||||||
||They are valued at cost.|||||✓|✓|✓|||||||||||||||||||||
|**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments ar<br>valued at initially at cost  and subsequently at fair value (their market value) at the<br>year end.  The same treatment is applied to unlisted investments unless fair value<br>cannot be measured reliably in which case it is measured at cost less impairment.|||e||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Investments held for resale or pending their sale and cash and cash equivalents wit<br>a maturity date of less than 1 year are treated as current asset investments|||h||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Stocks and work in**<br>**progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or co<br>realisable value.|||st or net||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Goods or services provided as part of a charitable activity are measured at net reali<br>value based on the service potential provided by items of stock.|||sable||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
||Work in progress is valued at cost less any foreseeable loss that is likely to occur o<br>contract.|||n the||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial reco<br>settlement amount after any trade discounts or amount advanced by the charity.<br>Subsequently, they are measured at the cash or other consideration expected to be|||gnition at<br>received.||Yes|No|N/a|||||||||||||||||||||
|||||||<br>✓|✓|✓|||||||||||||||||||||
|**Current asset**<br>**investments**|The charity has has investments which it holds for resale or pending their sale and<br>cash equivalents with a maturity date less than one year. These include cash on de<br>cash equivalents with a maturity date of less than one year held for investment purp<br>rather than to meet short term cash commitments as they fall due.|||cash and<br>posit and<br>oses||Yes|No|N/a|||||||||||||||||||||
|||||||✓|✓|✓|||||||||||||||||||||
|||||||Yes|No|N/a|||||||||||||||||||||
||They are valued at fair value except where they qualify as basic financial instrumen|||ts.||✓|✓|✓|||||||||||||||||||||
||||||||||||||||||||||||||||||
|**POLICIES ADOPTED**<br>**ADDITIONAL TO OR**<br>**DIFFERENT FROM**<br>**THOSE ABOVE**|||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||



0000005 



|**Section C**|**Notes to the accounts                                                        (cont)**|**Notes to the accounts                                                        (cont)**|**Notes to the accounts                                                        (cont)**|**Notes to the accounts                                                        (cont)**|**Notes to the accounts                                                        (cont)**|**Notes to the accounts                                                        (cont)**|**Notes to the accounts                                                        (cont)**|**Notes to the accounts                                                        (cont)**||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|**Note 3**|**Analysis of income**|||||||||
||**Analysis**|**Unrestricte**<br>**d  funds**|**Restricted**<br>**income**<br>**funds**|**Endowmen**<br>**t funds**|**Total funds**|**Prior year**||||
||||||**£**|**£**||||
|**Donations**<br>**and**<br>**legacies:**|Donations and gifts|-|-|-|-|-||||
||Gift Aid|-|-|-|-|-||||
||Legacies|-|-|-|-|-||||
||General grants provided by<br>government/other charities|-||-|-|-||||
||Membership subscriptions and sponsorships<br>which are in substance donations|<br>-|-|-|-|||||
||Donated goods, facilities and  services|-|-|-|-|-||||
||Other|-|-|-|-|||||
||**Total**|<br>-|-|-|-|-||||
|||||||||||
|**Charitable**<br>**activities:**||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
||Other|-|-|-|-|-||||
||**Total**|<br>-|-|-|-|-||||
|||||||||||
|**Other**<br>**trading**<br>**activities:**||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
||Other|-|-|-|-|-||||
||**Total**|<br>-|-|-|-|-||||
|||||||||||
|**Income from**<br>**investments:**|Interest income|-|-|-|-|-||||
||Dividend income|-|-|-|-|-||||
||Rental and leasing income|-|-|-|-|-||||
||Other|-|-|-|-|-||||
||**Total**|<br>-|-|-|-|-||||
|||||||||||
|**Separate**<br>**material item**<br>**of income:**||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
|||-|-|-|-|-||||
||**Total**|<br>-|-|-|-|-||||
|||||||||||
|**Other:**|Conversion of endowment funds into income|-|-|-|-|-||||
||Gain on disposal of a tangible fixed asset<br>held for charity's own use|-|-|-|-|-||||
||Gain on disposal of a programme related<br>investment|-|-|-|-|-||||
||Royalties from the exploitation of intellectual<br>property rights|-|-|-|-|-||||
||Other|-||-|-|-||||
||**Total**|<br>-|-|-|-|-||||
|||||||||||
|**TOTAL INCOME**||-|-|-|-|-||||
|||||||||||
|**Other information:**||||||||||
|||||||||||
|**All income in the prior year was unrestricted except for:**<br>**(please provide description and amounts)**||||||||||
|||||||||||
|**Where any endowment fund is converted into income in the**<br>**reporting period, please give the reason for the conversion.**||||||||||
|||||||||||
|**Within the income items above the following items are**<br>**material: (please disclose the nature, amount and any prior**<br>**year amounts)**||||||||||



0000006 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**||
|---|---|---|---|---|---|
|||||||
|**Note 4                           Analysis of receipts of government grants**||||||
|||||||
||**Description**|**This year**|**Last year**|||
|||**£**|**£**|||
|**Government grant 1**||-|-|||
|**Government grant 2**||-|-|||
|**Government grant 3**||-|-|||
|**Other**||-|-|||
||**Total**|<br>-|-|||
|||||||
|||||||
|**_Please provide details of any_**<br>**_unfulfilled conditions and other_**<br>**_contingencies attaching to grants_**<br>**_that have been recognised in_**<br>**_income._**||||||
|||||||
|||||||
|**_Please give details of other forms of_**<br>**_government assistance from which_**<br>**_the charity has directly benefited._**||||||



0000007 



|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**||||
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
|**Note 5                           Donated goods, facilities and services**||||||||
|||**This year**|**Last year**|||||
|||**£**|**£**|||||
|**Seconded staff**||-|-|||||
|**Use of property**||-|-|||||
|**Other**||-|-|||||
|||-|-|||||
|||||||||
|**Please provide details of the**<br>**accounting policy for the**<br>**recognition and valuation of donated**<br>**goods, facilities and services.**||||||||
|||||||||
|**Please provide details of any**<br>**unfulfilled conditions and other**<br>**contingencies attaching to**<br>**resources from donated goods and**<br>**services not recognised in income.**||||||||
|||||||||
|**Please give details of other forms of**<br>**other donated goods and services**<br>**not recognised in the accounts, eg**<br>**contribution of unpaid volunteers.**|Both officers of the charity Philip Young and Katy Ho contributed as unpaid volunteers during the period, maintaining the website and marketing efforts.|||||||



0000008 



|**Section C**|**Notes to the a**|**Notes to the a**|**ccounts                                                (cont)**|**ccounts                                                (cont)**|**ccounts                                                (cont)**|**ccounts                                                (cont)**|**ccounts                                                (cont)**||
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Note 6**|**Analysis of expenditure**||||||||
||**Analysis**||**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Endowmen**<br>**t funds**|**Total funds**|**Prior year**||
|||||||**£**|**£**||
|**Expenditure on**<br>**raising funds:**|Incurred seeking donations||-|-|-|-|-||
||Incurred seeking legacies||-|-|-|-|-||
||Incurred seeking grants||||||||
||Operating membership schemes and<br>social lotteries||||||||
||Staging fundraising events||||||||
||Fudraising agents||||||||
||Operating charity shops||||||||
||Operating a trading company<br>undertaking non-charitable trading<br>activity||||||||
||Advertising, marketing, direct mail<br>and publicity||-|-|-|-|-||
||Start up costs incurred in generating<br>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<br>maintenance charges||-|-|-|-|-||
||||-|-|-|-|-||
||**Total expenditure on raising funds**||-|-|-|-|-||
||||||||||
|**Expenditure on**<br>**charitable**<br>**activities**|**Prize and support for the winning team of the**<br>**Future United competition**||-||-|-|-||
||||-|-|-|-|-||
||||-|-|-|-|-||
||||-|-|-|-|-||
||**Total expenditure on charitable**<br>**activities**||-|-|-|-|-||
||||||||||
|**Separate**<br>**material item of**<br>**expense**|||-|-|-|-|-||
||||-|-|-|-|-||
||||-|-|-|-|-||
||||-|-|-|-|-||
||**Total**||-|-|-|-|-||
||||||||||
|**Other**|||||||||
||||-|-|-|-|-||
||||-|-|-|-|-||
||||-|-|-|-|-||
||||-|-|-|-|-||
||||-|-|-|-|-||
||**Total other expenditure**||-|-|-|-|-||
||||||||||
|**TOTAL EXPENDI**|**TURE**||-|-|-|-|-||
||||||||||
||||||||||
||||||||||
|**Other information**|**:**||||||||
||||||||||
|**Analysis of expenditure on charitable act**||**ivities**|||||||
||||||||||
|**Activity or**<br>**programme**|**Activities und**|**ertaken directl**|**y**|**Grant**<br>**funding**<br>**of**<br>**activities**|**Support**<br>**Costs**|**Total this**<br>**year**|**_Total_**<br>**_prior year_**||
|||**£**||**£**|**£**|**£**|**£**||
|Activity 1|||||||||
|Activity 2|||||||||
|Other|||||||||
|**Total**|||||||||
||||||||||
|**Prior year expendit**<br>**activities can be an**|**ure on charitable**<br>**alysed as follows:**||||||||
||||||||||
|**Within the expendi**<br>**following items are**<br>**disclose the nature**<br>**year amounts)**|**ture items above the**<br>**material: (please**<br>**, amount and any prior**||||||||



0000009 



|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**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**||
||||**£**|**£**||
|**Extraordinary item 1**|||-|-||
|||||||
|**Extraordinary item 2**|||-|-||
||||-|-||
|**Extraordinary item 3**|||-|-||
|||||||
|**Extraordinary item 4**|||-|-||
|**Total extrordinary items**|||-|-||
|||||||



00000010 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**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_**<br>**_charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance_**<br>**_Sheet._**|||||||||
||||||||||
||||**Amount received**||**Amount paid out**||**Balance held at period**<br>**end**||
|**Description/name of party**||**Related**<br>**party (Yes**<br>**or No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||**Total**||<br>-|-|-|-|-|-|
||||||||||
|**_8.2   Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the_**<br>**_purchase of goods or services, please discose details of any balances outstanding between any participating members._**|||||||||
||||||||||
|**Description/name of party**|||||||**Balance held at period**<br>**end**||
||||||||**This year**|**Last year**|
||||||||**£**|**£**|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||||-|-|
||||||**Total**||<br>-|-|



00000011 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**||||
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Note 9                           Support Costs**|||||||||
|**_Please complete this note if the charity has analysed its expenses using activity_**<br>**_categories and has support costs._**|||||||||
|**Support cost**<br>**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of**<br>**allocation**|||
||**£**|**£**|**£**|**£**|**£**|**(Describe**<br>**method)**|||
|Governance|-|-||-|-||||
||-|-||-|-||||
||-|-||-|-||||
||-|-||-|-||||
|Other|-|-||-|-||||
|**Total**|-|-||-|-||||
||||||||||
|**_Please provide details of the accounting policy_**<br>**_adopted for the apportionment of costs between_**<br>**_activities and any estimation techniques used to_**<br>**_calculate their apportionment._**|||||||||
||||||||||



00000012 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|||
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
|**Note 10                           Details of certain items of expenditure**||||||||
|**10.1 Fees for examination of the accounts**||||||||
|**_Please provide details of the amount paid for any statutory external scrutiny of_**<br>**_accounts and other services provided by your independent examiner.  If nothing_**<br>**_was paid please enter '0' in the appropriate box(es)._**||||||||
||||||**This year**|**Last year**||
||||||**£**|**£**||
|**Independent examiner’s fees**|||||N/A|N/A||
|**Assurance services other than audit or independent examination**|||||N/A|N/A||
|**Tax advisory fees**|||||N/A|N/A||
|**Other fees (for example: financial advice, consultancy, accountancy services)**<br>**paid to the independent examiner**|||||N/A|N/A||
|||||||||



00000013 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|**Note 11                           Paid employees**||||||||||
|**_Please complete this note if the charity has any employees._**||||||||||
|||||||||||
|**11.1 Staff Costs**||||||||||
||||**This year**|**Last year**||||||
||||**£**|**£**||||||
|**Salaries and wages**|||-|-||||||
|**Social security costs**|||-|-||||||
|**Pension costs (defined contribution scheme)**||||||||||
|**Other employee benefits**|||-|-||||||
|**Total staff costs**|||<br>-|-||||||
|||||||||||
|**Please provide details of expenditure on staff working for the**<br>**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_**<br>**_pension costs) fell within each band of £10,000 from £60,000 upwards.  If there are no such transactions,_**<br>**_please enter 'true' in the box provided._**||||||||||
|**No employees received employee benefits (excluding employer**<br>**pension costs) for the reporting period of more than £60,000**||||||||||
|||||||||||
|**Band**||**Nu**|**mber of employees**|||||||
|**£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**<br>**to key management personnel**<br>**(includes trustees and senior**<br>**management) for their services to the**<br>**charity**||||||||||
|||||||||||
|||||||||||
|**11.2 Average head count in the year**|||**This year**|**Last year**||||||
||||**Number**|**Number**||||||
|**The parts of the charity in which the**<br>**employees work**||**Fundraising**|-|-||||||
|||**Charitable Activities**|-|-||||||
|||**Governance**|-|-||||||
|||**Other**|-|-||||||
|||**Total**|-|-||||||
|||||||||||
|||||||||||
|||||||||||
|||||||||||
|**11.3 Ex-gratia payments to employees a**||**nd others (excluding trustees)**||||||||
|**_Please complete if an ex-gratia payment is made._**||||||||||
|||||||||||
|**Please explain the nature of the**<br>**payment**||||||||||
|||||||||||
|**Please state the legal authority or**<br>**reason for making the payment**||||||||||
|||||||||||
|**Please state the amount of the**<br>**payment (or value of any waiver of a**<br>**right to an asset)**||||||||||
|||||||||||
|**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,**<br>**asset etc.)**||||||||||
|||||||||||
|**The extent of redundancy funding at**<br>**the balance sheet date**||||||||||
|||||||||||
|**Please state the accounting policy for**<br>**any redundancy or termination**<br>**payments**||||||||||



00000014 



**Section C                                            Notes to the accounts                                                        (cont) Note 12                       Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** _**12.1   Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**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 altough 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** _**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 multiemployer plan** 

**Section C                                            Notes to the accounts                                                        (cont) Note 12                       Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** _**12.1   Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** _**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 altough 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** _**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 multiemployer plan** 

00000015 



|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**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_**<br>**_of the charitable activities undertaken._**||||||||
|||||||||
|**13.1 Analysis of grants paid (included in cost of charitable activities)**||||||||
|**Analysis**||**Grants to**<br>**institutions**|**Grants to**<br>**individuals**|**Support costs**|**Total**|||
|Activity or project 1||||**£**|**£**|||
|Activity or project 2||||-|-|||
|Activity or project 3||||-|-|||
|Activity or project 4||||-|-|||
|**_Total_**||**-**|**-**|**-**|**-**|||
|||||||||
|**_Please enter “Nil” if the charity does not identify and/or allocate support_**||||**_costs._**||||
|||||||||
|**13.2 Grants made to institutions**||||||||
|||||**_Yes_**|**_Please provide_**<br>**_details of_**<br>**_charity's URL._**|||
|||||**_No_**|**_Provide details_**<br>**_below_**|||
|||||||||
|**Names of institution**|||**Purpose**||**Total amount of**<br>**grants paid £**|||
||||||-|||
||||||-|||
||||||-|||
||||||-|||
||||||-|||
||||||-|||
||||||-|||
||||||-|||
||||||-|||
||||||-|||
|**_Total grants to institutions in reporting period_**|||||**-**|||
|**_Other unanalysed grants_**|||||-|||
|**_TOTAL GRANTS PAID_**|||||-|||



00000016 



|**Section C                                            Notes to the accounts                                         (cont)**|**Section C                                            Notes to the accounts                                         (cont)**|**Section C                                            Notes to the accounts                                         (cont)**|**Section C                                            Notes to the accounts                                         (cont)**|**Section C                                            Notes to the accounts                                         (cont)**|**Section C                                            Notes to the accounts                                         (cont)**|**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**<br>**& buildings**|**Other land &**<br>**buildings**|**Plant,**<br>**machinery**<br>**and motor**<br>**vehicles**|**Fixtures,**<br>**fittings and**<br>**equipment**|**Total**|||
||**£**|**£**|**£**|**£**|**£**|||
|At the beginning of<br>the year|-|-|-|-|-|||
|Additions|-|-|-|-|-|||
|Revaluations|-|-|-|-|-|||
|Disposals|-|-|-|-|-|||
|Transfers *|-|-|-|-|-|||
|At end of the year|-|-|-|-|-|||
|**14.2 Depreciation and impairments**||||||||
|****Basis**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance<br>("RB")||
|**** Rate**||||||||
|||||||||
|At beginning of the<br>year|-|-|-|-|-|||
|Disposals|-|-|-|-|-|||
|Depreciation|-|-|-|-|-|||
|Impairment|-|-|-|-|-|||
|Transfers*|-|-|-|-|-|||
|At end of the year|-|-|-|-|-|||
|||||||||
|**14.3 Net book value**||||||||
|Net book value at the<br>beginning of the year|-|-|-|-|-|||
|Net book value at the<br>end of the year|-|-|-|-|-|||
|||||||||
|**14.4  Impairment**||||||||
|**_Please provide a description of the events and_**<br>**_circumstances that led to the recognition or_**<br>**_reversal of an impairment loss._**||||||||
|||||||||
|||||||||
|**14.5  Revaluation**||||||||
|**_If an accounting policy of revaluation is adopted, please provide:_**||||||||
|**_the effective date of the revaluation_**||||||||
|**_the name of independent valuer, if applicable_**||||||||
|**_the methods applied and significant_**<br>**_assumptions_**||||||||
|**_the carrying amount that would have been_**<br>**_recognised had the assets been carried under_**<br>**_the cost model._**||||||||
|||||||||
|**14.6  Other disclosures**||||||||
|**_(i)   Please state the amount of borrowing_**<br>**_costs, if any, capitalised in the construction of_**<br>**_tangible fixed assets and the capitalisation rate_**<br>**_used_**||||||||
|**_(ii)   Please provide the amount of contractual_**<br>**_commitments for the acquisition of tangible_**<br>**_fixed assets._**||||||||
|**_(iii)   Details of the existence and carrying_**<br>**_amounts of property, plant and equipment to_**<br>**_which the charity has restricted title or that are_**<br>**_pledged as security for liabilities._**||||||||
|||||||||
|||||||||
|_*  The "transfers" row is for movements between fixed asset categories._||||||||
|_** Please indicate the method of depreciation by deleting the method not applicable (SL =_||||||||



00000017 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|||
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 15                          Intangible assets**||||||||
|**_Please complete this note if the charity has any intangible assets_**||||||||
|**15.1 Cost or valuation**||||||||
||**Research &**<br>**development**|**Patents and**<br>**trademarks**|**Other**|**Total**||||
||**£**|**£**|**£**|**£**||||
|At beginning of the<br>year|-|-|-|-||||
|Additions|-|-|-|-||||
|Disposals|-|-|-|-||||
|Revaluations|-|-|-|-||||
|Transfers *|-|-|-|-||||
|At end of the year|-|-|-|-||||
|**15.2 Amortisation and impairments**||||||||
|****Basis**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance<br>("RB")|||
|**** Rate**||||||||
|||||||||
|At beginning of the<br>year|-|-|-|-||||
|Disposals|-|-|-|-||||
|Amortisation|-|-|-|-||||
|Impairment|-|-|-|-||||
|Transfers*|-|-|-|-||||
|At end of year|-|-|-|-||||
|||||||||
|**15.3 Net book value**||||||||
|Nat book value at the<br>beginning of the year|-|-|-|-||||
|Net book value at the<br>end of the year|-|-|-|-||||
|||||||||
|**15.4 Accounting policy**||||||||
|**_Please disclose the accounting policy for intangible fixed assets including:_**||||||||
|**_Reasons for choosing_**<br>**_amortisation rates_**||||||||
|**_Policies for the recognition of_**<br>**_any capital development_**||||||||
|||||||||
|**15.5 Impairment**||||||||
|**_Please provide a description of the events and_**<br>**_circumstances that led to the recognition or_**<br>**_reversal of an impairment loss._**||||||||
|||||||||
|**15.6 Revaluation**||||||||
|**_If an accounting policy of revaluation is adopted, please provide:_**||||||||
|**_the effective date of the revaluation_**||||||||
|**_the name of independent valuer, if applicable_**||||||||
|**_the methods applied_**||||||||
|**_the carrying amount that would have been_**<br>**_recognised had the assets been carried under_**<br>**_the cost model._**||||||||
|||||||||
|**15.7 Other disclosures**||||||||
|**_(i)   If your intangible asset was acquired by_**<br>**_way of grant, provide value on initial_**<br>**_recognition and carrying amount of the asset._**||||||||
|**_(ii)     Details of the carrying amounts of any_**<br>**_intangible assets to which the charity has_**<br>**_restricted title or that are pledged as security_**<br>**_for liabilities._**||||||||
|**_(iii)   Please provide the amount of contractual_**<br>**_commitments for the acquisition of intangible_**<br>**_assets._**||||||||
|**_(iv)  State the amount of research and_**<br>**_development expenditure recognised as_**<br>**_expenditure in the year._**||||||||
|**_(vi)   Please detail the headings in the SOFA in_**<br>**_which a charge for amortisation of intangible_**<br>**_assets is included._**||||||||
|**_(vii)   For any material intangible assets, please_**<br>**_provide a description, its carrying amount and_**<br>**_any remaining amortisation period._**||||||||
|||||||||
|_*  The "transfers" row is for movements between fixed asset categories._||||||||
|_** Please indicate the method of depreciation by deleting the method not applicable (SL =_<br>_straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight_<br>_line, what is the anticipated life of the asset (in years); for reducing balance, what is the_<br>_ercentae annual deduction_||||||||
|_pg_||||||||
|||||||||
|||||||||



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|||
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 15                          Intangible assets**||||||||
|**_Please complete this note if the charity has any intangible assets_**||||||||
|**15.1 Cost or valuation**||||||||
||**Research &**<br>**development**|**Patents and**<br>**trademarks**|**Other**|**Total**||||
||**£**|**£**|**£**|**£**||||
|At beginning of the<br>year|-|-|-|-||||
|Additions|-|-|-|-||||
|Disposals|-|-|-|-||||
|Revaluations|-|-|-|-||||
|Transfers *|-|-|-|-||||
|At end of the year|-|-|-|-||||
|**15.2 Amortisation and impairments**||||||||
|****Basis**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance<br>("RB")|||
|**** Rate**||||||||
|||||||||
|At beginning of the<br>year|-|-|-|-||||
|Disposals|-|-|-|-||||
|Amortisation|-|-|-|-||||
|Impairment|-|-|-|-||||
|Transfers*|-|-|-|-||||
|At end of year|-|-|-|-||||
|||||||||
|**15.3 Net book value**||||||||
|Nat book value at the<br>beginning of the year|-|-|-|-||||
|Net book value at the<br>end of the year|-|-|-|-||||
|||||||||
|**15.4 Accounting policy**||||||||
|**_Please disclose the accounting policy for intangible fixed assets including:_**||||||||
|**_Reasons for choosing_**<br>**_amortisation rates_**||||||||
|**_Policies for the recognition of_**<br>**_any capital development_**||||||||
|||||||||
|**15.5 Impairment**||||||||
|**_Please provide a description of the events and_**<br>**_circumstances that led to the recognition or_**<br>**_reversal of an impairment loss._**||||||||
|||||||||
|**15.6 Revaluation**||||||||
|**_If an accounting policy of revaluation is adopted, please provide:_**||||||||
|**_the effective date of the revaluation_**||||||||
|**_the name of independent valuer, if applicable_**||||||||
|**_the methods applied_**||||||||
|**_the carrying amount that would have been_**<br>**_recognised had the assets been carried under_**<br>**_the cost model._**||||||||
|||||||||
|**15.7 Other disclosures**||||||||
|**_(i)   If your intangible asset was acquired by_**<br>**_way of grant, provide value on initial_**<br>**_recognition and carrying amount of the asset._**||||||||
|**_(ii)     Details of the carrying amounts of any_**<br>**_intangible assets to which the charity has_**<br>**_restricted title or that are pledged as security_**<br>**_for liabilities._**||||||||
|**_(iii)   Please provide the amount of contractual_**<br>**_commitments for the acquisition of intangible_**<br>**_assets._**||||||||
|**_(iv)  State the amount of research and_**<br>**_development expenditure recognised as_**<br>**_expenditure in the year._**||||||||
|**_(vi)   Please detail the headings in the SOFA in_**<br>**_which a charge for amortisation of intangible_**<br>**_assets is included._**||||||||
|**_(vii)   For any material intangible assets, please_**<br>**_provide a description, its carrying amount and_**<br>**_any remaining amortisation period._**||||||||
|||||||||
|_*  The "transfers" row is for movements between fixed asset categories._||||||||
|_** Please indicate the method of depreciation by deleting the method not applicable (SL =_<br>_straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight_<br>_line, what is the anticipated life of the asset (in years); for reducing balance, what is the_<br>_ercentae annual deduction_||||||||
|_pg_||||||||
|||||||||
|||||||||



00000018 



|**Section C**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**||||
|---|---|---|---|---|---|---|---|---|
|**Note 16                           Heritage a**|**ssets**||||||||
|**_Please complete this note if the char_**|**_ity has heritage assets_**||||||||
|**16.1 General disclosures for all chari**|**ties holding heritage assets**||||||||
||||||||||
|**(i)   Explain the nature and scale of**<br>**heritage assets held.**|||||||||
|**(ii)   Explain the policy for the**<br>**acquisition, preservation,**<br>**management and disposal of**<br>**heritage assets.**|||||||||
||||||||||
|**16.2 Cost or valuation**|||||||||
||**Heritage**<br>**asset 1**|**Heritage**<br>**asset 2**|**Heritage**<br>**asset 3**|**Heritage**<br>**asset 4**|**Total**||||
||**£**|**£**|**£**|**£**|**£**||||
|At beginning of the year|-|-|-|-|-||||
|Additions|-|-|-|-|-||||
|Disposals|-|-|-|-|-||||
|Revaluations|-|-|-|-|-||||
|Transfers *|-|-|-|-|-||||
|At end of the year|-|-|-|-|-||||
|**16.3 Depreciation and impairments**|||||||||
|****Basis**||||||Straight<br>Line ("SL")<br>or<br>Reducing<br>Balance|||
|**** Rate**|||||||||
||||||||||
|At beginning of the year|-|-|-|-|-||||
|Disposals|-|-|-|-|-||||
|Depreciation|-|-|-|-|-||||
|Impairment|-|-|-|-|-||||
|Transfers*|-|-|-|-|-||||
|At end of year|-|-|-|-|-||||
||||||||||
|**16.4 Net book value**|||||||||
|Nat book value at the beginning of the<br>year|-|-|-|-|-||||
|Net book value at the end of the year|-|-|-|-|-||||
||||||||||
|**16.5 Impairment**|||||||||
|**_Please provide a description of the e_**<br>**_that led to the recognition or reversa_**|**_vents and circumstances_**<br>**_l 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 ap_**|**_plicable_**||||||||
|**_qualifications of independent valuer_**|||||||||
|**_the methods applied and significant_**|**_assumptions_**||||||||
|**_any significant limitations on the val_**|**_uation_**||||||||
||||||||||
||||||||||
|**16.7 Analysis of heritage assets by c**|**lass or group distinguishing those at cost and those at valuation**||||||||
|||||**At valuation**<br>**Group A**|**At cost Group**<br>**B**|**Total**|||
|||||**£**|**£**|**£**|||
|Carrying amount at the beginning of<br>the period||||-|-|-|||
|Additions||||-|-|-|||
|Disposals||||-|-|-|||
|Depreciation/impairment||||-|-|-|||
|Revaluation||||-|-|-|||
|Carrying amount at the end of period||||-|-|-|||
||||||||||
|**16.8 Heritage assets (where heritage**|**assets are not recoignised on the balance sheet)**||||||||
|**(i)   Explain the reason why heritage**<br>**assets have not been recognised on**<br>**the balance sheet.**|||||||||
|**(ii)   Describe the significance and**<br>**nature of heritage assets.**|||||||||
|**(iii)   Disclose information that is**<br>**helpful in assessing the value of**<br>**heritage assets.**|||||||||
|**(iv)   Explain the reason why it is not**<br>**practicable to obtain a valuation of**<br>**heritage assets.**|||||||||
||||||||||
|**16.9 Five year summary of heritage a**|**ssets transactions**||||||||
||**2015**|**2014**|**2013**|**2012**|**2011**||||
||**£**|**£**|**£**|**£**|**£**||||
|**Purchases**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-||||||||
|Other|-||||||||
|**Donations**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total additions**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
|**Charge for impairment**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total charge for impairment**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
|**Disposals**|||||||||
|Group A - carrying amount|-|-|-|-|-||||
|Group B - carrying amount|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total disposals**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
||||||||||
||||||||||
||||||||||



|**Section C**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**||||
|---|---|---|---|---|---|---|---|---|
|**Note 16                           Heritage a**|**ssets**||||||||
|**_Please complete this note if the char_**|**_ity has heritage assets_**||||||||
|**16.1 General disclosures for all chari**|**ties holding heritage assets**||||||||
||||||||||
|**(i)   Explain the nature and scale of**<br>**heritage assets held.**|||||||||
|**(ii)   Explain the policy for the**<br>**acquisition, preservation,**<br>**management and disposal of**<br>**heritage assets.**|||||||||
||||||||||
|**16.2 Cost or valuation**|||||||||
||**Heritage**<br>**asset 1**|**Heritage**<br>**asset 2**|**Heritage**<br>**asset 3**|**Heritage**<br>**asset 4**|**Total**||||
||**£**|**£**|**£**|**£**|**£**||||
|At beginning of the year|-|-|-|-|-||||
|Additions|-|-|-|-|-||||
|Disposals|-|-|-|-|-||||
|Revaluations|-|-|-|-|-||||
|Transfers *|-|-|-|-|-||||
|At end of the year|-|-|-|-|-||||
|**16.3 Depreciation and impairments**|||||||||
|****Basis**||||||Straight<br>Line ("SL")<br>or<br>Reducing<br>Balance|||
|**** Rate**|||||||||
||||||||||
|At beginning of the year|-|-|-|-|-||||
|Disposals|-|-|-|-|-||||
|Depreciation|-|-|-|-|-||||
|Impairment|-|-|-|-|-||||
|Transfers*|-|-|-|-|-||||
|At end of year|-|-|-|-|-||||
||||||||||
|**16.4 Net book value**|||||||||
|Nat book value at the beginning of the<br>year|-|-|-|-|-||||
|Net book value at the end of the year|-|-|-|-|-||||
||||||||||
|**16.5 Impairment**|||||||||
|**_Please provide a description of the e_**<br>**_that led to the recognition or reversa_**|**_vents and circumstances_**<br>**_l 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 ap_**|**_plicable_**||||||||
|**_qualifications of independent valuer_**|||||||||
|**_the methods applied and significant_**|**_assumptions_**||||||||
|**_any significant limitations on the val_**|**_uation_**||||||||
||||||||||
||||||||||
|**16.7 Analysis of heritage assets by c**|**lass or group distinguishing those at cost and those at valuation**||||||||
|||||**At valuation**<br>**Group A**|**At cost Group**<br>**B**|**Total**|||
|||||**£**|**£**|**£**|||
|Carrying amount at the beginning of<br>the period||||-|-|-|||
|Additions||||-|-|-|||
|Disposals||||-|-|-|||
|Depreciation/impairment||||-|-|-|||
|Revaluation||||-|-|-|||
|Carrying amount at the end of period||||-|-|-|||
||||||||||
|**16.8 Heritage assets (where heritage**|**assets are not recoignised on the balance sheet)**||||||||
|**(i)   Explain the reason why heritage**<br>**assets have not been recognised on**<br>**the balance sheet.**|||||||||
|**(ii)   Describe the significance and**<br>**nature of heritage assets.**|||||||||
|**(iii)   Disclose information that is**<br>**helpful in assessing the value of**<br>**heritage assets.**|||||||||
|**(iv)   Explain the reason why it is not**<br>**practicable to obtain a valuation of**<br>**heritage assets.**|||||||||
||||||||||
|**16.9 Five year summary of heritage a**|**ssets transactions**||||||||
||**2015**|**2014**|**2013**|**2012**|**2011**||||
||**£**|**£**|**£**|**£**|**£**||||
|**Purchases**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-||||||||
|Other|-||||||||
|**Donations**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total additions**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
|**Charge for impairment**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total charge for impairment**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
|**Disposals**|||||||||
|Group A - carrying amount|-|-|-|-|-||||
|Group B - carrying amount|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total disposals**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
||||||||||
||||||||||
||||||||||



|**Section C**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**|**Notes to the accounts                                                  (cont)**||||
|---|---|---|---|---|---|---|---|---|
|**Note 16                           Heritage a**|**ssets**||||||||
|**_Please complete this note if the char_**|**_ity has heritage assets_**||||||||
|**16.1 General disclosures for all chari**|**ties holding heritage assets**||||||||
||||||||||
|**(i)   Explain the nature and scale of**<br>**heritage assets held.**|||||||||
|**(ii)   Explain the policy for the**<br>**acquisition, preservation,**<br>**management and disposal of**<br>**heritage assets.**|||||||||
||||||||||
|**16.2 Cost or valuation**|||||||||
||**Heritage**<br>**asset 1**|**Heritage**<br>**asset 2**|**Heritage**<br>**asset 3**|**Heritage**<br>**asset 4**|**Total**||||
||**£**|**£**|**£**|**£**|**£**||||
|At beginning of the year|-|-|-|-|-||||
|Additions|-|-|-|-|-||||
|Disposals|-|-|-|-|-||||
|Revaluations|-|-|-|-|-||||
|Transfers *|-|-|-|-|-||||
|At end of the year|-|-|-|-|-||||
|**16.3 Depreciation and impairments**|||||||||
|****Basis**||||||Straight<br>Line ("SL")<br>or<br>Reducing<br>Balance|||
|**** Rate**|||||||||
||||||||||
|At beginning of the year|-|-|-|-|-||||
|Disposals|-|-|-|-|-||||
|Depreciation|-|-|-|-|-||||
|Impairment|-|-|-|-|-||||
|Transfers*|-|-|-|-|-||||
|At end of year|-|-|-|-|-||||
||||||||||
|**16.4 Net book value**|||||||||
|Nat book value at the beginning of the<br>year|-|-|-|-|-||||
|Net book value at the end of the year|-|-|-|-|-||||
||||||||||
|**16.5 Impairment**|||||||||
|**_Please provide a description of the e_**<br>**_that led to the recognition or reversa_**|**_vents and circumstances_**<br>**_l 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 ap_**|**_plicable_**||||||||
|**_qualifications of independent valuer_**|||||||||
|**_the methods applied and significant_**|**_assumptions_**||||||||
|**_any significant limitations on the val_**|**_uation_**||||||||
||||||||||
||||||||||
|**16.7 Analysis of heritage assets by c**|**lass or group distinguishing those at cost and those at valuation**||||||||
|||||**At valuation**<br>**Group A**|**At cost Group**<br>**B**|**Total**|||
|||||**£**|**£**|**£**|||
|Carrying amount at the beginning of<br>the period||||-|-|-|||
|Additions||||-|-|-|||
|Disposals||||-|-|-|||
|Depreciation/impairment||||-|-|-|||
|Revaluation||||-|-|-|||
|Carrying amount at the end of period||||-|-|-|||
||||||||||
|**16.8 Heritage assets (where heritage**|**assets are not recoignised on the balance sheet)**||||||||
|**(i)   Explain the reason why heritage**<br>**assets have not been recognised on**<br>**the balance sheet.**|||||||||
|**(ii)   Describe the significance and**<br>**nature of heritage assets.**|||||||||
|**(iii)   Disclose information that is**<br>**helpful in assessing the value of**<br>**heritage assets.**|||||||||
|**(iv)   Explain the reason why it is not**<br>**practicable to obtain a valuation of**<br>**heritage assets.**|||||||||
||||||||||
|**16.9 Five year summary of heritage a**|**ssets transactions**||||||||
||**2015**|**2014**|**2013**|**2012**|**2011**||||
||**£**|**£**|**£**|**£**|**£**||||
|**Purchases**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-||||||||
|Other|-||||||||
|**Donations**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total additions**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
|**Charge for impairment**|||||||||
|Group A|-|-|-|-|-||||
|Group B|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total charge for impairment**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
|**Disposals**|||||||||
|Group A - carrying amount|-|-|-|-|-||||
|Group B - carrying amount|-|-|-|-|-||||
|Group C|-|-|-|-|-||||
|Other|-|-|-|-|-||||
|**Total disposals**|**-**|**-**|**-**|**-**|**-**||||
||||||||||
||||||||||
||||||||||
||||||||||



00000019 



|**Section C**|**Notes to**|**Notes to**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Note 17                         Investme**|**nt assets**|||||||||||
|**_Please complete this note if the ch_**|**_arity has any_**||**_investment assets._**|||||||||
|||||||||||||
|**17.1 Fixed assets investments (**|**please provi**||**de for each class of investment)**|||||||||
|||**Cash &**<br>**cash**<br>**equivalents**|**Listed**<br>**investment**<br>**s**|**Investment**<br>**properties**|**Social**<br>**investments**|**Other**|**Total**|||||
|Carrying (fair) value at beginning of<br>period||-|<br>-|-|-|-|-|||||
|**Add:**additions to investments during<br>period*||-|<br>-|-|-|-|-|||||
|**Less:**disposals at carrying value||-|<br>-|-|-|-|-|||||
|**Less: impairments**||-|<br>-|-|-|-|-|||||
|**Add: Reversal of impairments**||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**transfer in/(out) in the<br>period||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**net gain/(loss) on<br>revaluation||-|<br>-|-|-|-|-|||||
|Carrying (fair) value at end of year||-|<br>-|-|-|-|-|||||
|||||||||||||
|***Please specify additions resulting**<br>**acquisitions through business com**<br>**any.**|**from**<br>**binations, if**|||||||||||
|||||||||||||
|**_Please note that Fair Value in this c_**<br>**_knowlegable and willing parties in_**<br>**_value of the security quoted on the_**<br>**_assets where there is no market pr_**<br>**_value._**|**_ontext is the_**<br>**_an arm's leng_**<br>**_London Sto_**<br>**_ice on a trade_**||**_amount for which an asset could be exchanged between_**<br>**_th transaction.  For traded securities, the fair value is the_**<br>**_ck Exchange Daily Official List or equivalent.  For other_**<br>**_d market, it is the trustees' or valuers' best estimate of fair_**|||||||||
|||||||||||||
|**17.2  Please provide a breakdow**<br>**balance sheet row B04 different**<br>**cost less impairment.**|**n of invest**<br>**iating betwe**||**ments shown above agreeing with the**<br>**en those held at fair value and those held at**|||||||||
|||||||||||||
|**Analysis of investments**||||||||||||
|||||**Fair value at year end**||**Cost less impairment**||||||
|||||**£**||**£**||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||-||-||||||
|**Grand total (Fair value at year end+**|**Cost less im**||**pairment)**|||||||||
|||||||||||||
|**17.3 If your charity holds invest**|**ment proper**||**ties, please complete the following note:**|||||||||
|**(i)   Explain the methods and signif**<br>**assumptions in determining the fai**<br>**investment property held by the ch**|**icant**<br>**r value of**<br>**arity**|||||||||||
|**(ii)   Name or independent valuer, if**<br>**and relevant qualifications**|**applicable,**|||||||||||
|**(iii)   Provide details of any restricti**<br>**ability to realise investment proper**<br>**remittance of income or disposal p**|**ons on the**<br>**ty or on the**<br>**roceeds**|||||||||||
|**(iv)   Explain any contractual oblig**<br>**purchase, construction or develop**<br>**investment property or for repairs,**<br>**or enhancements**|**ations for the**<br>**ment of**<br>**maintenance**||<br>|||||||||
|||||||||||||
|||||||||||||
|**17.4  Please provide a breakdow**<br>**balance sheet.**|**n of current**||**asset investments, if applicable, agreeing with the**|||||||||
|||||||||||||
|**Analysis of current asset**<br>**investments**||||**This year**||**Last year**||||||
|||||**£**||**£**||||||
|||||-||-||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||||||||||
|||||||||||||
|**17.5 Guarantees**||||||||||||
|**Please provide details and amount**<br>**guarantee made to or on behalf of**|**of any**<br>**a third party**|||||||||||
|**Name of the entity or entities bene**<br>**those guarantees**|**fitting from**|||||||||||
|**Please explain how the guarantee f**<br>**charity's aims**|**urthers the**|||||||||||
|||||||||||||
|**17.6 Concessionary loans**||||||||||||
|**Amount of concessionary loans m**<br>**_loans made may be disclosed in aggre_**<br>**_that such aggregation does not obsur_**<br>**_information_).**|**ade (****_Multiple_**<br>**_gate provided_**<br>**_e significant_**||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Amount of concessionary loans re**<br>**_(Multiple loans received may be disclo_**<br>**_aggregate provided that such aggrega_**<br>**_obsure significant information)._**|**ceived**<br>**_sed in_**<br>**_tion does not_**|||||||||||
||||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Terms and conditions eg interest r**<br>**provided**|**ate, security**|||||||||||
|**Value of any concessionary loans**<br>**been committed but not taken up a**<br>**reporting date**|**which have**<br>**t the**|||||||||||
|**Amounts payable within 1 year**||||||||||||
|**Amounts payable after more than 1**|**year**|||||||||||
|**Amounts receivable within 1 year**||||||||||||
|**Amounts receivable after more tha**|**n 1 year**|||||||||||
|||||||||||||
|**17.7 Additional information**||||||||||||
|||||||||||||
|**Please provide information about t**<br>**significance of investments to the**<br>**financial position or performance e**<br>**conditions of loans or the use of h**<br>**manage financial risk.**|**he**<br>**charity's**<br>**g. terms and**<br>**edging to**|||||||||||
|**For all investments measured at fa**<br>**basis for determining the value, in**<br>**assumptions applied when using a**<br>**technique.**|**ir value, the**<br>**cluding any**<br>**valuation**|||||||||||
|**Where a charity has provided finan**<br>**as a form of security, the carrying**<br>**the financial asset pledged as secu**<br>**terms and conditions relating to its**|**cial assets**<br>**amount of**<br>**rity and the**<br>**pledge.**|||||||||||



|**Section C**|**Notes to**|**Notes to**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Note 17                         Investme**|**nt assets**|||||||||||
|**_Please complete this note if the ch_**|**_arity has any_**||**_investment assets._**|||||||||
|||||||||||||
|**17.1 Fixed assets investments (**|**please provi**||**de for each class of investment)**|||||||||
|||**Cash &**<br>**cash**<br>**equivalents**|**Listed**<br>**investment**<br>**s**|**Investment**<br>**properties**|**Social**<br>**investments**|**Other**|**Total**|||||
|Carrying (fair) value at beginning of<br>period||-|<br>-|-|-|-|-|||||
|**Add:**additions to investments during<br>period*||-|<br>-|-|-|-|-|||||
|**Less:**disposals at carrying value||-|<br>-|-|-|-|-|||||
|**Less: impairments**||-|<br>-|-|-|-|-|||||
|**Add: Reversal of impairments**||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**transfer in/(out) in the<br>period||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**net gain/(loss) on<br>revaluation||-|<br>-|-|-|-|-|||||
|Carrying (fair) value at end of year||-|<br>-|-|-|-|-|||||
|||||||||||||
|***Please specify additions resulting**<br>**acquisitions through business com**<br>**any.**|**from**<br>**binations, if**|||||||||||
|||||||||||||
|**_Please note that Fair Value in this c_**<br>**_knowlegable and willing parties in_**<br>**_value of the security quoted on the_**<br>**_assets where there is no market pr_**<br>**_value._**|**_ontext is the_**<br>**_an arm's leng_**<br>**_London Sto_**<br>**_ice on a trade_**||**_amount for which an asset could be exchanged between_**<br>**_th transaction.  For traded securities, the fair value is the_**<br>**_ck Exchange Daily Official List or equivalent.  For other_**<br>**_d market, it is the trustees' or valuers' best estimate of fair_**|||||||||
|||||||||||||
|**17.2  Please provide a breakdow**<br>**balance sheet row B04 different**<br>**cost less impairment.**|**n of invest**<br>**iating betwe**||**ments shown above agreeing with the**<br>**en those held at fair value and those held at**|||||||||
|||||||||||||
|**Analysis of investments**||||||||||||
|||||**Fair value at year end**||**Cost less impairment**||||||
|||||**£**||**£**||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||-||-||||||
|**Grand total (Fair value at year end+**|**Cost less im**||**pairment)**|||||||||
|||||||||||||
|**17.3 If your charity holds invest**|**ment proper**||**ties, please complete the following note:**|||||||||
|**(i)   Explain the methods and signif**<br>**assumptions in determining the fai**<br>**investment property held by the ch**|**icant**<br>**r value of**<br>**arity**|||||||||||
|**(ii)   Name or independent valuer, if**<br>**and relevant qualifications**|**applicable,**|||||||||||
|**(iii)   Provide details of any restricti**<br>**ability to realise investment proper**<br>**remittance of income or disposal p**|**ons on the**<br>**ty or on the**<br>**roceeds**|||||||||||
|**(iv)   Explain any contractual oblig**<br>**purchase, construction or develop**<br>**investment property or for repairs,**<br>**or enhancements**|**ations for the**<br>**ment of**<br>**maintenance**||<br>|||||||||
|||||||||||||
|||||||||||||
|**17.4  Please provide a breakdow**<br>**balance sheet.**|**n of current**||**asset investments, if applicable, agreeing with the**|||||||||
|||||||||||||
|**Analysis of current asset**<br>**investments**||||**This year**||**Last year**||||||
|||||**£**||**£**||||||
|||||-||-||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||||||||||
|||||||||||||
|**17.5 Guarantees**||||||||||||
|**Please provide details and amount**<br>**guarantee made to or on behalf of**|**of any**<br>**a third party**|||||||||||
|**Name of the entity or entities bene**<br>**those guarantees**|**fitting from**|||||||||||
|**Please explain how the guarantee f**<br>**charity's aims**|**urthers the**|||||||||||
|||||||||||||
|**17.6 Concessionary loans**||||||||||||
|**Amount of concessionary loans m**<br>**_loans made may be disclosed in aggre_**<br>**_that such aggregation does not obsur_**<br>**_information_).**|**ade (****_Multiple_**<br>**_gate provided_**<br>**_e significant_**||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Amount of concessionary loans re**<br>**_(Multiple loans received may be disclo_**<br>**_aggregate provided that such aggrega_**<br>**_obsure significant information)._**|**ceived**<br>**_sed in_**<br>**_tion does not_**|||||||||||
||||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Terms and conditions eg interest r**<br>**provided**|**ate, security**|||||||||||
|**Value of any concessionary loans**<br>**been committed but not taken up a**<br>**reporting date**|**which have**<br>**t the**|||||||||||
|**Amounts payable within 1 year**||||||||||||
|**Amounts payable after more than 1**|**year**|||||||||||
|**Amounts receivable within 1 year**||||||||||||
|**Amounts receivable after more tha**|**n 1 year**|||||||||||
|||||||||||||
|**17.7 Additional information**||||||||||||
|||||||||||||
|**Please provide information about t**<br>**significance of investments to the**<br>**financial position or performance e**<br>**conditions of loans or the use of h**<br>**manage financial risk.**|**he**<br>**charity's**<br>**g. terms and**<br>**edging to**|||||||||||
|**For all investments measured at fa**<br>**basis for determining the value, in**<br>**assumptions applied when using a**<br>**technique.**|**ir value, the**<br>**cluding any**<br>**valuation**|||||||||||
|**Where a charity has provided finan**<br>**as a form of security, the carrying**<br>**the financial asset pledged as secu**<br>**terms and conditions relating to its**|**cial assets**<br>**amount of**<br>**rity and the**<br>**pledge.**|||||||||||



|**Section C**|**Notes to**|**Notes to**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Note 17                         Investme**|**nt assets**|||||||||||
|**_Please complete this note if the ch_**|**_arity has any_**||**_investment assets._**|||||||||
|||||||||||||
|**17.1 Fixed assets investments (**|**please provi**||**de for each class of investment)**|||||||||
|||**Cash &**<br>**cash**<br>**equivalents**|**Listed**<br>**investment**<br>**s**|**Investment**<br>**properties**|**Social**<br>**investments**|**Other**|**Total**|||||
|Carrying (fair) value at beginning of<br>period||-|<br>-|-|-|-|-|||||
|**Add:**additions to investments during<br>period*||-|<br>-|-|-|-|-|||||
|**Less:**disposals at carrying value||-|<br>-|-|-|-|-|||||
|**Less: impairments**||-|<br>-|-|-|-|-|||||
|**Add: Reversal of impairments**||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**transfer in/(out) in the<br>period||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**net gain/(loss) on<br>revaluation||-|<br>-|-|-|-|-|||||
|Carrying (fair) value at end of year||-|<br>-|-|-|-|-|||||
|||||||||||||
|***Please specify additions resulting**<br>**acquisitions through business com**<br>**any.**|**from**<br>**binations, if**|||||||||||
|||||||||||||
|**_Please note that Fair Value in this c_**<br>**_knowlegable and willing parties in_**<br>**_value of the security quoted on the_**<br>**_assets where there is no market pr_**<br>**_value._**|**_ontext is the_**<br>**_an arm's leng_**<br>**_London Sto_**<br>**_ice on a trade_**||**_amount for which an asset could be exchanged between_**<br>**_th transaction.  For traded securities, the fair value is the_**<br>**_ck Exchange Daily Official List or equivalent.  For other_**<br>**_d market, it is the trustees' or valuers' best estimate of fair_**|||||||||
|||||||||||||
|**17.2  Please provide a breakdow**<br>**balance sheet row B04 different**<br>**cost less impairment.**|**n of invest**<br>**iating betwe**||**ments shown above agreeing with the**<br>**en those held at fair value and those held at**|||||||||
|||||||||||||
|**Analysis of investments**||||||||||||
|||||**Fair value at year end**||**Cost less impairment**||||||
|||||**£**||**£**||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||-||-||||||
|**Grand total (Fair value at year end+**|**Cost less im**||**pairment)**|||||||||
|||||||||||||
|**17.3 If your charity holds invest**|**ment proper**||**ties, please complete the following note:**|||||||||
|**(i)   Explain the methods and signif**<br>**assumptions in determining the fai**<br>**investment property held by the ch**|**icant**<br>**r value of**<br>**arity**|||||||||||
|**(ii)   Name or independent valuer, if**<br>**and relevant qualifications**|**applicable,**|||||||||||
|**(iii)   Provide details of any restricti**<br>**ability to realise investment proper**<br>**remittance of income or disposal p**|**ons on the**<br>**ty or on the**<br>**roceeds**|||||||||||
|**(iv)   Explain any contractual oblig**<br>**purchase, construction or develop**<br>**investment property or for repairs,**<br>**or enhancements**|**ations for the**<br>**ment of**<br>**maintenance**||<br>|||||||||
|||||||||||||
|||||||||||||
|**17.4  Please provide a breakdow**<br>**balance sheet.**|**n of current**||**asset investments, if applicable, agreeing with the**|||||||||
|||||||||||||
|**Analysis of current asset**<br>**investments**||||**This year**||**Last year**||||||
|||||**£**||**£**||||||
|||||-||-||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||||||||||
|||||||||||||
|**17.5 Guarantees**||||||||||||
|**Please provide details and amount**<br>**guarantee made to or on behalf of**|**of any**<br>**a third party**|||||||||||
|**Name of the entity or entities bene**<br>**those guarantees**|**fitting from**|||||||||||
|**Please explain how the guarantee f**<br>**charity's aims**|**urthers the**|||||||||||
|||||||||||||
|**17.6 Concessionary loans**||||||||||||
|**Amount of concessionary loans m**<br>**_loans made may be disclosed in aggre_**<br>**_that such aggregation does not obsur_**<br>**_information_).**|**ade (****_Multiple_**<br>**_gate provided_**<br>**_e significant_**||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Amount of concessionary loans re**<br>**_(Multiple loans received may be disclo_**<br>**_aggregate provided that such aggrega_**<br>**_obsure significant information)._**|**ceived**<br>**_sed in_**<br>**_tion does not_**|||||||||||
||||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Terms and conditions eg interest r**<br>**provided**|**ate, security**|||||||||||
|**Value of any concessionary loans**<br>**been committed but not taken up a**<br>**reporting date**|**which have**<br>**t the**|||||||||||
|**Amounts payable within 1 year**||||||||||||
|**Amounts payable after more than 1**|**year**|||||||||||
|**Amounts receivable within 1 year**||||||||||||
|**Amounts receivable after more tha**|**n 1 year**|||||||||||
|||||||||||||
|**17.7 Additional information**||||||||||||
|||||||||||||
|**Please provide information about t**<br>**significance of investments to the**<br>**financial position or performance e**<br>**conditions of loans or the use of h**<br>**manage financial risk.**|**he**<br>**charity's**<br>**g. terms and**<br>**edging to**|||||||||||
|**For all investments measured at fa**<br>**basis for determining the value, in**<br>**assumptions applied when using a**<br>**technique.**|**ir value, the**<br>**cluding any**<br>**valuation**|||||||||||
|**Where a charity has provided finan**<br>**as a form of security, the carrying**<br>**the financial asset pledged as secu**<br>**terms and conditions relating to its**|**cial assets**<br>**amount of**<br>**rity and the**<br>**pledge.**|||||||||||



|**Section C**|**Notes to**|**Notes to**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|**the accounts                                                        (cont)**|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**Note 17                         Investme**|**nt assets**|||||||||||
|**_Please complete this note if the ch_**|**_arity has any_**||**_investment assets._**|||||||||
|||||||||||||
|**17.1 Fixed assets investments (**|**please provi**||**de for each class of investment)**|||||||||
|||**Cash &**<br>**cash**<br>**equivalents**|**Listed**<br>**investment**<br>**s**|**Investment**<br>**properties**|**Social**<br>**investments**|**Other**|**Total**|||||
|Carrying (fair) value at beginning of<br>period||-|<br>-|-|-|-|-|||||
|**Add:**additions to investments during<br>period*||-|<br>-|-|-|-|-|||||
|**Less:**disposals at carrying value||-|<br>-|-|-|-|-|||||
|**Less: impairments**||-|<br>-|-|-|-|-|||||
|**Add: Reversal of impairments**||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**transfer in/(out) in the<br>period||-|<br>-|-|-|-|-|||||
|**Add/(deduct):**net gain/(loss) on<br>revaluation||-|<br>-|-|-|-|-|||||
|Carrying (fair) value at end of year||-|<br>-|-|-|-|-|||||
|||||||||||||
|***Please specify additions resulting**<br>**acquisitions through business com**<br>**any.**|**from**<br>**binations, if**|||||||||||
|||||||||||||
|**_Please note that Fair Value in this c_**<br>**_knowlegable and willing parties in_**<br>**_value of the security quoted on the_**<br>**_assets where there is no market pr_**<br>**_value._**|**_ontext is the_**<br>**_an arm's leng_**<br>**_London Sto_**<br>**_ice on a trade_**||**_amount for which an asset could be exchanged between_**<br>**_th transaction.  For traded securities, the fair value is the_**<br>**_ck Exchange Daily Official List or equivalent.  For other_**<br>**_d market, it is the trustees' or valuers' best estimate of fair_**|||||||||
|||||||||||||
|**17.2  Please provide a breakdow**<br>**balance sheet row B04 different**<br>**cost less impairment.**|**n of invest**<br>**iating betwe**||**ments shown above agreeing with the**<br>**en those held at fair value and those held at**|||||||||
|||||||||||||
|**Analysis of investments**||||||||||||
|||||**Fair value at year end**||**Cost less impairment**||||||
|||||**£**||**£**||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||-||-||||||
|**Grand total (Fair value at year end+**|**Cost less im**||**pairment)**|||||||||
|||||||||||||
|**17.3 If your charity holds invest**|**ment proper**||**ties, please complete the following note:**|||||||||
|**(i)   Explain the methods and signif**<br>**assumptions in determining the fai**<br>**investment property held by the ch**|**icant**<br>**r value of**<br>**arity**|||||||||||
|**(ii)   Name or independent valuer, if**<br>**and relevant qualifications**|**applicable,**|||||||||||
|**(iii)   Provide details of any restricti**<br>**ability to realise investment proper**<br>**remittance of income or disposal p**|**ons on the**<br>**ty or on the**<br>**roceeds**|||||||||||
|**(iv)   Explain any contractual oblig**<br>**purchase, construction or develop**<br>**investment property or for repairs,**<br>**or enhancements**|**ations for the**<br>**ment of**<br>**maintenance**||<br>|||||||||
|||||||||||||
|||||||||||||
|**17.4  Please provide a breakdow**<br>**balance sheet.**|**n of current**||**asset investments, if applicable, agreeing with the**|||||||||
|||||||||||||
|**Analysis of current asset**<br>**investments**||||**This year**||**Last year**||||||
|||||**£**||**£**||||||
|||||-||-||||||
|**Cash or cash equivalents**||||-||-||||||
|**Listed investments**||||-||-||||||
|**Investment properties**||||-||-||||||
|**Social investments**||||-||-||||||
|**Other investments**||||-||-||||||
|**Total**||||||||||||
|||||||||||||
|**17.5 Guarantees**||||||||||||
|**Please provide details and amount**<br>**guarantee made to or on behalf of**|**of any**<br>**a third party**|||||||||||
|**Name of the entity or entities bene**<br>**those guarantees**|**fitting from**|||||||||||
|**Please explain how the guarantee f**<br>**charity's aims**|**urthers the**|||||||||||
|||||||||||||
|**17.6 Concessionary loans**||||||||||||
|**Amount of concessionary loans m**<br>**_loans made may be disclosed in aggre_**<br>**_that such aggregation does not obsur_**<br>**_information_).**|**ade (****_Multiple_**<br>**_gate provided_**<br>**_e significant_**||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Amount of concessionary loans re**<br>**_(Multiple loans received may be disclo_**<br>**_aggregate provided that such aggrega_**<br>**_obsure significant information)._**|**ceived**<br>**_sed in_**<br>**_tion does not_**|||||||||||
||||**_Description_**||||**This year £**|**Last year £**||||
|||||||||||||
|||||||||||||
|||||||||||||
||||**_Total_**|||||||||
|**Terms and conditions eg interest r**<br>**provided**|**ate, security**|||||||||||
|**Value of any concessionary loans**<br>**been committed but not taken up a**<br>**reporting date**|**which have**<br>**t the**|||||||||||
|**Amounts payable within 1 year**||||||||||||
|**Amounts payable after more than 1**|**year**|||||||||||
|**Amounts receivable within 1 year**||||||||||||
|**Amounts receivable after more tha**|**n 1 year**|||||||||||
|||||||||||||
|**17.7 Additional information**||||||||||||
|||||||||||||
|**Please provide information about t**<br>**significance of investments to the**<br>**financial position or performance e**<br>**conditions of loans or the use of h**<br>**manage financial risk.**|**he**<br>**charity's**<br>**g. terms and**<br>**edging to**|||||||||||
|**For all investments measured at fa**<br>**basis for determining the value, in**<br>**assumptions applied when using a**<br>**technique.**|**ir value, the**<br>**cluding any**<br>**valuation**|||||||||||
|**Where a charity has provided finan**<br>**as a form of security, the carrying**<br>**the financial asset pledged as secu**<br>**terms and conditions relating to its**|**cial assets**<br>**amount of**<br>**rity and the**<br>**pledge.**|||||||||||



00000020 



|**Section C                                     Notes to the accounts                                  (cont)**|**Section C                                     Notes to the accounts                                  (cont)**|**Section C                                     Notes to the accounts                                  (cont)**|**Section C                                     Notes to the accounts                                  (cont)**|**Section C                                     Notes to the accounts                                  (cont)**|**Section C                                     Notes to the accounts                                  (cont)**|**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**<br>**activities.**||||||||||
|||**Stock**||**Donated goods**||**Work in**<br>**progress**||||
|||**For**<br>**distribution**|**For resale**|**For**<br>**distribution**|**For**<br>**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_**||-|-|-|-|-||||
|||||||||||
|||||||||||
|**18.2   Please specify the carrying amount of**<br>**any stocks pledged as security for liabilities**||||||||||



00000021 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**||
|---|---|---|---|---|---|---|
||||||||
|**Note 19                         Debtors and prepayments**|||||||
|**_Please complete this note if the charity has any_**<br>**_debtors or prepayments._**|||||||
|**19.1     Analysis of debtors**||||**This year**|**Last year**||
|||||**£**|**£**||
|||||-|-||
|**Trade debtors**||||-|-||
|**Prepayments and accrued income**||||-|-||
|**Other debtors**||||-|-||
|**Total**|||||||
||||||||
|**_Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date._**|||||||
|**19.2     Analysis of debtors recoverable in more than 1 year (included in debtors above)**|||||||
|||||**This year**|**Last year**||
|||||**£**|**£**||
|**Trade debtors**||||-|-||
|**Prepayments and accrued income**||||-|-||
|**Other debtors**||||-|-||
|||||-|-||
|**Total**||||<br>-|-||
||||||||
||||||||
||||||||



00000022 



|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**||
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 20                         Creditors and accruals**||||||||
|**_Please complete this note if the charity has any creditors or accruals._**||||||||
|||||||||
|**20.1 Analysis of creditors**||||||||
|||**Amounts falling due**<br>**within one year**|||**Amounts falling due**<br>**after more than one year**|||
|||**This year**|**Last year**||**This year**|**Last year**||
|||**£**|**£**||**£**|**£**||
|**Accruals for grants payable**||-|-||-|-||
|**Bank loans and overdrafts**||-|-||-|-||
|**Trade creditors**||-|-||-|-||
|**Payments received on account for contracts or**<br>**performance-related grants**||-|-||-|-||
|**Accruals and deferred income**||-|-||-|-||
|**Taxation and social security**||-|-||-|-||
|**Other creditors**||-|-||-|-||
|**Total**||<br>-|-||-|-||
|||||||||
|||||||||
|**20.2 Deferred income**||||||||
|**_Please complete this note if the charity has deferred income._**||||||||
|||||||||
|**_Please explain the reasons why income is deferred._**||||||||
|||||||||
|||||||||
|**_Movement in deferred income account_**|||||**This year**|**Last year**||
||||||**£**|**£**||
|**Balance at the start of the reporting period**|||||-|-||
|**Amounts added in current period**|||||-|-||
|**Amounts released to income from previous periods**|||||-|-||
|**Balance at the end of the reporting period**|||||-|-||



|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**Section C                                          Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**||
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 20                         Creditors and accruals**||||||||
|**_Please complete this note if the charity has any creditors or accruals._**||||||||
|||||||||
|**20.1 Analysis of creditors**||||||||
|||**Amounts falling due**<br>**within one year**|||**Amounts falling due**<br>**after more than one year**|||
|||**This year**|**Last year**||**This year**|**Last year**||
|||**£**|**£**||**£**|**£**||
|**Accruals for grants payable**||-|-||-|-||
|**Bank loans and overdrafts**||-|-||-|-||
|**Trade creditors**||-|-||-|-||
|**Payments received on account for contracts or**<br>**performance-related grants**||-|-||-|-||
|**Accruals and deferred income**||-|-||-|-||
|**Taxation and social security**||-|-||-|-||
|**Other creditors**||-|-||-|-||
|**Total**||<br>-|-||-|-||
|||||||||
|||||||||
|**20.2 Deferred income**||||||||
|**_Please complete this note if the charity has deferred income._**||||||||
|||||||||
|**_Please explain the reasons why income is deferred._**||||||||
|||||||||
|||||||||
|**_Movement in deferred income account_**|||||**This year**|**Last year**||
||||||**£**|**£**||
|**Balance at the start of the reporting period**|||||-|-||
|**Amounts added in current period**|||||-|-||
|**Amounts released to income from previous periods**|||||-|-||
|**Balance at the end of the reporting period**|||||-|-||



00000023 




**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts                                               (cont)<br>Note 21  Provisions for liabilities and charges<br>Please complete this note if you have included in charity expenditure any provisions.  A provision is<br>made when the charity has a liability of uncertain timing or amount.<br>21.1  Please provide:<br> - a brief description of any obligations on the<br>balance sheet and the expected amount and timing<br>of resulting payments;<br> - an indication of the uncertainties about the<br>amount or timing of those outflows; and<br> - the amount of any expected reimbursement,<br>stating the amount of any asset that has been<br>recognised for that expected reimbursement.<br>21.2  Movements in recognised provisions and funding commitment during the period<br>This year Last year<br>£ £<br>Balance at the start of the reporting period -    -<br>Amounts added in current period -    -<br>Amounts charged against the provision in the current period -    -<br>Unused amounts reversed during the period -    -<br>Balance at the end of the reporting period -    -<br>21.3  For any funding commitment that is not<br>recognised as a liability or provision, provide<br>details of commitment made, the time frame of that<br>commitment, any performance-related conditions<br>and details of how the commitment will be funded<br>(with contracts for capital expenditure separately<br>identified).<br>21.4  Where unrestricted funds have been<br>designated to a fund commitment, please disclose<br>the nature of any amounts designated and the likely<br>timing of that expenditure.<br>**----- End of picture text -----**<br>


00000024 



**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. 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.** 

00000025 



|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**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**<br>**possibility of their existence is remote.**||||||
|**Description of item including its legal nature.**<br>**Please describe any security provided in**<br>**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**<br>**probable**||||||
|**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**<br>**timing of settlement; and the possibilty of any**<br>**reimbursement**||||||
|**Where it is not practical to make one or more of**<br>**these disclosures, please state this fact**||||||
|||||||



00000026 



|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**Section C                                            Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|---|---|
||||||||
||||||||
|**Note 24                     Cash at bank and in hand**|||||||
|||||**This year**|**Last year**||
|||||**£**|**£**||
|**Short term cash investments (less than 3 months maturity date)**||||-|-||
|**Short term deposits**||||-|-||
|**Cash at bank and on hand**|||||-||
|**Other**||||-|-||
|**Total**||||-|-||



00000027 



**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.** 

00000028 



**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** 

00000029 



**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'.  The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ 

_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ 

|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**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'.  The 'Total funds' figure_**<br>**_below should reconcile to 'Total funds' in the blanace sheet._**|||||||||
|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**<br>**_unrestricted funds_**|||||||||
|**Fund names**|**Type PE, EE**<br>**R or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**Fund**<br>**balances**<br>**carried**<br>**forward**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
|CAF American Donor Fund|R||6,440|||-|-|6,440|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||<br>6,440|-|-|-|-|6,440|
||||||||||
||||||||||



00000030 



**Section C                                            Notes to the accounts                                                        (cont)** 

**Note 27                         Charity funds (cont)** 

## **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'.  The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ 

_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ 

|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|**Section C                                            Notes to the accounts                                                        (cont)**|
|---|---|---|---|---|---|---|---|---|
||||||||||
|**Note 27                         Charity funds (cont)**|||||||||
|**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'.  The 'Total funds' figure_**<br>**_below should reconcile to 'Total funds' in the blanace sheet._**|||||||||
|**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U -_**<br>**_unrestricted funds_**|||||||||
|**Fund names**|**Type PE, EE**<br>**R or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**<br>**losses**|**Fund**<br>**balances**<br>**carried**<br>**forward**|
||||**£**|**£**|**£**|**£**|**£**|**£**|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||<br>-|-|-|-|-|-|
||||||||||
||||||||||



00000031 



|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**|**Section C                                            Notes to the accounts                                                 (cont)**||
|---|---|---|---|---|---|---|---|
|||||||||
|**Note 27                         Charity funds (cont)**||||||||
|||||||||
|**27.3  Transfers between funds**||||||||
||**Reason for transfer and where endowment is converted to**<br>**income, legal power for its conversion**|||||**Amount**||
|Between unrestricted and<br>restricted funds||||||||
|Between endowment and<br>restricted funds||||||||
|Between endowment and<br>unrestricted funds||||||||
|||||||||
|||||||||
|**27.4 Designated funds**||||||||
|**Planned use**|**Purpose of the designation**|||||**Amount**||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||



00000032 




**----- Start of picture text -----**<br>
Section C                                            Notes to the accounts                                                        (cont)<br>Note 28                         Transactions with trustees and related parties<br> If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes)<br>details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in<br>the box or "False" if there are transactions to report.<br> 28.1 Trustee remuneration and benefits<br>None of the trustees have been paid any remuneration or received any other benefits from an  TRUE<br>employment with their charity or a related entity (True or False)<br>In the period the charity has paid trustees remuneration and benefits.  Please give the amount of, and legal authority for,<br>any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.<br>Amounts paid or benefit value<br>This year Last year<br>Legal authority (eg  Remuneration  Pension  Redundancy  Other TOTAL<br>Name of trustee order, governing document) contribution (including office)/ex loss of<br>gratia<br>£ £ £ £<br>Please give details of why remuneration or other<br>employment benefits were paid.<br>Where an ex gratia payment has been made to a trustee,<br>provide an explanation of the nature of the payment.<br>28.2 Trustees' expenses<br> If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this<br>note.  If there are no transactions to report, please enter “True” in the box below. If there are transactions to report,<br>please enter "False".<br>No trustee expenses have been incurred (True or False) TRUE<br>This year Last year<br>Type of expenses reimbursed<br>£ £<br>Travel<br>Subsistence<br>Accommodation<br>Other (please specify):<br>TOTAL<br>Please provide the number of trustees reimbursed for<br>expenses or who had expenses paid by the charity<br>28.3 Transaction(s) with related parties<br>Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material<br>interest, including where funds have been held as agent for related parties.  If there are no such transactions, please<br>enter 'true' in the box provided.<br>There have been no related party transactions in the reporting period (True or False) TRUE<br>Amounts<br>written off<br>Name of the trustee  Relationship  Description of the  Amount Balance at  Provision for bad  during<br>or related party to charity transaction(s) period end debts at period end<br>reporting<br>period<br>£ £ £ £<br>In relation to the transactions above, please provide the<br>terms and conditions, including any security and the<br>nature of any payment (consideration) to be provided in<br>settlement.<br>For any related party, please provide details of any<br>guarantees given or received.<br>**----- End of picture text -----**<br>


00000033 



**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.** 

00000034