||Future Foreign Policy|Future Foreign Policy|Future Foreign Policy|Future Foreign Policy|Charity No (if
any)|1165648|| |---|---|---|---|---|---|---|---| ||Annual accounts for the period||||||| ||Period start date||**5/4/2021**|**To**|Period end date|4/4/2022|| ||||||||| |**Section A Statement of financial activities**|||||||| |**Recommended categories by activity**|Guidance N||
**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Total funds**|**Prior year funds**| ||||**£**|**£**|**£**|**£**|**£**| |**Incoming resources (Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Donations and legacies||S01|-||-|-|-| |Charitable activities||S02|-|-|-|-|-| |Other trading activities||S03|-|-|-|-|-| |Investments||S04|-|-||-|-| |Separate material item of income||S05|-|-|-|-|-| |Other||S06|-||-||-| |**_Total_**||S07|||-||-| |**Resources expended (Note 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|-|-|-|-|-| |Charitable activities||S09|-||-|-|-| |Separate material item of expense||S10|-|-|-|-|-| |Other||S11|-|-|-|-|-| |**_Total_**||S12|-||-|-|-| ||||||||| |**Net income/(expenditure) before investment gains/**
**(losses)**||S13|-||-||-| |Net gains/(losses) on investments||S14|-|-|-||-| |**Net income/(expenditure)**||S15|-||-||-| |**Extraordinary items**||S16|-|-|-|-|-| |**Transfers between funds**||S17|-|-|-|-|-| |**Other recognised** **gains/(losses):**|||||||| |
Gains and losses on revaluation of fixed assets for the charity’s own use||S18|-|-|-|-|-| |Other gains/(losses)||S19|-|-|-|-|-| |**_Net movement in funds_**||S20|-||-||-| ||||||||| |**_Reconciliation of funds:_**|||||||| |Total funds brought forward||S21|-|6,440|-|6,440|-| |**_Total funds carried forward_**||S22|-|6,440|-|6,440|| |1|||||||| ||Future Foreign Policy|Future Foreign Policy|Future Foreign Policy|Future Foreign Policy|Charity No (if
any)|1165648|| |---|---|---|---|---|---|---|---| ||Annual accounts for the period||||||| ||Period start date||**5/4/2021**|**To**|Period end date|4/4/2022|| ||||||||| |**Section A Statement of financial activities**|||||||| |**Recommended categories by activity**|Guidance N||
**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Total funds**|**Prior year funds**| ||||**£**|**£**|**£**|**£**|**£**| |**Incoming resources (Note 3)**|||F01|F02|F03|F04|F05| |**Income and endowments from:**|||||||| |Donations and legacies||S01|-||-|-|-| |Charitable activities||S02|-|-|-|-|-| |Other trading activities||S03|-|-|-|-|-| |Investments||S04|-|-||-|-| |Separate material item of income||S05|-|-|-|-|-| |Other||S06|-||-||-| |**_Total_**||S07|||-||-| |**Resources expended (Note 6)**|||||||| |**Expenditure on:**|||||||| |Raising funds||S08|-|-|-|-|-| |Charitable activities||S09|-||-|-|-| |Separate material item of expense||S10|-|-|-|-|-| |Other||S11|-|-|-|-|-| |**_Total_**||S12|-||-|-|-| ||||||||| |**Net income/(expenditure) before investment gains/**
**(losses)**||S13|-||-||-| |Net gains/(losses) on investments||S14|-|-|-||-| |**Net income/(expenditure)**||S15|-||-||-| |**Extraordinary items**||S16|-|-|-|-|-| |**Transfers between funds**||S17|-|-|-|-|-| |**Other recognised** **gains/(losses):**|||||||| |
Gains and losses on revaluation of fixed assets for the charity’s own use||S18|-|-|-|-|-| |Other gains/(losses)||S19|-|-|-|-|-| |**_Net movement in funds_**||S20|-||-||-| ||||||||| |**_Reconciliation of funds:_**|||||||| |Total funds brought forward||S21|-|6,440|-|6,440|-| |**_Total funds carried forward_**||S22|-|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 N||o|t
**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**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 within one**
**year (Note 20)**|B11||-|-|-|-|-||| ||||||||||| |**_Net current assets/(liabilities)_**|B12||-|-|-|-|-||| ||||||||||| |**_Total assets less current liabilities_**|B13||-|-|**-**|-|-||| ||||||||||| |**Creditors: amounts falling due after one**
**year (Note 20)**|B14||-|-|-|-|-||| |**Provisions for liabilities**|B15||-|-|-|-|-||| ||||||||||| |**_Total net assets or liabilities_**|B16||-|-|-|-|-||| |**Funds of the Charity**|||||||||| |**Endowment funds (Note 27)**|B17||-|||-
6,440
-
-|-||| |**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 all the
trustees||Signature|||Print|Name|Date of
approval
dd/mm/yyyy||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| 0000002 |**Section C**||**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**||| |---|---|---|---|---|---|---|---| ||||||||| |Note 1**Basis**|**of preparatio**|**n**|||||| ||||||||| |**_This section sho_**|**_uld be complet_**|**_ed by all charities_**_._|||||| |**1.1 Basis of acc**|**ounting**||||||| |These accounts h
otherwise stated i|ave been prepa
n the relevant n|red under the historical cost convention with items recognised at cost or transaction value unless
ote(s) to these accounts.|||||| |The accounts hav|e been prepare|d in accordance with:|||||| |• and with*|✓|the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) issued on 16 July 2014|||||| |• and with*|✓|the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS
102)|||||| |• and with the Ch|arities Act 2011.||||||| ||||||||| |The charity consti|tutes a public b|enefit entity as defined by FRS 102.*|||✓||| |* -Tick as appropria|te||||||| |**1.2 Going conc**|**ern**||||||| |**_If there are mater_**
**_continue as a go_**|**_ial uncertainti_**
**_ing concern, p_**|**_es related to events or conditions that cast significant doubt on the charity's ability to_**
**_lease provide the following details or state "Not applicable", if appropriate:_**|||||| |An explanation as
conclusion that th|to those factor
e charity is a go|s that support the
ing concern;||**_N/A_**|||| |Disclosure of any
concern assumpti|uncertainties th
on doubtful;|at make the going||**_N/A_**|||| |Where accounts a
basis, please disc
on which the trust
reason why the ch
concern.|re not prepared
lose this fact to
ees prepared th
arity is not rega|on a going concern
gether with the basis
e accounts and the
rded as a going||**_N/A_**|||| |**1.3 Change of a**|**ccounting po**|**licy**|||||| |The accounts pre|sent a true and|fair view and the accounting policies adopted are those outlined in note { }.|||||| |Yes*|✓|* -Tick as appropriate|||||| |No*|✓||||||| ||||||||| |**_Please disclose:_**|||||||| |**_(i) the nature of t_**|**_he change in a_**|**_ccounting policy;_**|||N/A||| |**_(ii) the reasons w_**
**_more reliable an_**|**_hy applying th_**
**_d more relevan_**|**_e new accounting policy provides_**
**_t information; and_**|||N/A||| |**_(iii) the amount o_**
**_current period, e_**
**_amount of the ad_**
**_presented, 3.44 F_**|**_f the adjustme_**
**_ach prior perio_**
**_justment relati_**
**_RS 102 SORP._**|**_nt for each line affected in the_**
**_d presented and the aggregate_**
**_ng to periods before those_**|||**_N/A_**||| ||||||||| |**1.4 Changes to**|**accounting e**|**stimates**|||||| |No changes to ac|counting estima|tes have occurred in the reporting period (3.46 FRS 102 SORP).|||||| |Yes*|✓|* -Tick as appropriate|||||| |No*|✓||||||| ||||||||| |**_Please disclose:_**|||||||| |**_(i) the nature of a_**|**_ny changes;_**||||N/A||| |**_(ii) the effect of t_**
**_liabilities for the_**|**_he change on i_**
**_current period_**|**_ncome and expense or assets and_**
**_; and_**|||N/A||| |**_(iii) where practi_**
**_future periods._**|**_cable, the effec_**|**_t of the change in one or more_**|||**_N/A_**||| ||||||||| |**1.5 Material prior**|**year errors**||||||| |No material prior y|ear error have|been identified in the reporting period (3.47 FRS 102 SORP).|||||| |Yes*|✓|* -Tick as appropriate|||||| |No*|✓||||||| ||||||||| |**_Please disclose:_**|||||||| |**_(i) the nature of t_**|**_he prior period_**|**_error;_**|||N/A||| |**_(ii) for each prior_**
**_the correction fo_**|**_period presen_**
**_r each account_**|**_ted in the accounts, the amount of_**
**_line item affected; and_**|||N/A||| |**_(iii) the amount o_**
**_prior period pres_**|**_f the correctio_**
**_ented in the ac_**|**_n at the beginning of the earliest_**
**_counts._**|||**_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 be presented, if all_
_are applicable._|||||||| |**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**
**PRACTICE**|||||||| |**Please provide a description of**
**the nature of each change in**
**accounting policy**|**N/A**||||||| ||||||||| |**_Reconcilation of funds per previous GAAP to funds determined under FRS 102_**|||||||| ||**Start of period**|**End of**
**period**|||||| ||**£**|**£**|||||| |**Fund balances as previously**
**stated**|||||||| |**_Adjustments:_**|||||||| ||||||||| ||||||||| ||||||||| ||||||||| |**Fund balance as restated**|||||||| ||||||||| |**_Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_**|||||||| |||**End of**|||||| |||**£**|||||| |**Net income/(expenditure) as previously stated**|||||||| |**_Adjustments:_**|||||||| ||||||||| ||||||||| ||||||||| ||||||||| |**Previous period net income/(expenditure) as**
**restated**|||||||| ||||||||| 0000004 |**Section**|**C Notes to the accounts**|**C Notes to the accounts**|**C Notes to the accounts**|**(c**|**(c**|**ont)**|**ont)**|||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Note 2 A**|**ccounting policies**|||||||||||||||||||||||||||| |**2.2 INCOME**||||||||||||||||||||||||||||| |_This standard list of accountin_
_additional policy has been ado_|_g policies has been applied by the charity except for those ticked "No" or "N/a". Where a different_
_pted then this is detailed in the box below._|||_or_||||||||||||||||||||||||| |**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:
•€€€€€€τηε χηαριτψ βεχομεσ εντιτλεδ το τηε ρεσουρχεσ;
|||||||||||||||||||||||||||| ||· it is more likely than not that the trustees will receive the resources; and
•€€€€€€ τηε μονεταρψ ϖαλυε χαν βε μεασυρεδ ωιτη συφφιχιεντ ρελιαβιλιτψ.|||||Yes
✓|No
✓|N/a
✓||||||||||||||||||||| |**Offsetting**|There has been no offsetting of assets and liabilities, or income and expenses, unless required o
permitted by the FRS 102 SORP or FRS 102.|||r||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition criteri
are met (5.10 to 5.12 FRS102 SORP).|||a||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||In the case of performance related grants, income must only be recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only occurs whe
the performance related conditions are met (5.16 FRS 102 SORP).|||
n||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Legacies**|Legacies are included in the SOFA when receipt is probable, that is, when there has been grant
probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.|||of||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Government grants**|The charity has received government grants in the reporting period|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Tax reclaims on donations**
**and gifts**|Gift Aid receivable is included in income when there is a valid declaration from the donor. Any
Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an
addition to the same fund as the initial donation unless the donor or the terms of the appeal hav
specified otherwise.|||
e||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Contractual income and**
**performance related grants**|This is only included in the SoFA once the charity has provided the related goods or 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 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 be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reportin
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.|||g||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other tradin
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are
also recognised as 'Income from other trading activities'.|||
g
||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Donated services and**
**facilities**|Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Donated services and facilities that are consumed immediately are recognised as income with a
equivalent amount recognised as an expense under the appropriate heading in the SOFA.|||n||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 described in the
trustees’ annual report.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Income from interest,**
**royalties and dividends**|This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Income from membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from charitab
activities.|||le||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Investment gains and losses**|This includes any realised or unrealised gains or losses on the sale of investments and any gain
or loss resulting from revaluing investments to market value at the end of the year.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**2.3 EXPENDITURE A**|**ND LIABILITIES**|||||||||||||||||||||||||||| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of service o
output to be provided, such grants are only recognised in the SoFA once the recipient of the gra
has provided the specified service or output.|||r
nt||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to realisticall
avoid the commitment, a liability for the full funding obligation must be recognised.|||y||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 discounts|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently measured at th
best estimate of the amount required to settle the obligation at the reporting date|||e||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Basic financial instruments**|The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP|||.||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**2.4 ASSETS**||||||||||||||||||||||||||||| |**Tangible fixed assets for**
**use by charity**|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 have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 9.5|||||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, scientific,
technological, geophysical or environmental qualities that are held and maintained principally fo
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.|||r||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 are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in
which case it is measured at cost less impairment.|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments|||||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Stocks and work in progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net reali
value.|||sable||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Goods or services provided as part of a charitable activity are measured at net realisable value
the service potential provided by items of stock.|||based on||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| ||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contrac|||t.||Yes|No|N/a||||||||||||||||||||| |||||||✓|✓|✓||||||||||||||||||||| |**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at set
amount after any trade discounts or amount advanced by the charity. Subsequently, they are m
the cash or other consideration expected to be received.|||tlement
easured at||Yes|No|N/a||||||||||||||||||||| |||||||
✓|✓|✓||||||||||||||||||||| |**Current asset investments**|The charity has has investments which it holds for resale or pending their sale and cash and cas
equivalents with a maturity date less than one year. These include cash on deposit and cash eq
with a maturity date of less than one year held for investment purposes rather than to meet shor
commitments as they fall due.|||h
uivalents
t term cash||Yes|No|N/a||||||||||||||||||||| |||||||
✓|✓|✓||||||||||||||||||||| |||||||Yes|No|N/a||||||||||||||||||||| ||They are valued at fair value except where they qualify as basic financial instruments.|||||✓|✓|✓||||||||||||||||||||| |||||||||||||||||||||||||||||| |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||| 0000005 |**Section C**|**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|| |---|---|---|---|---|---|---|---|---|---| ||||||||||| |**Note 3**|**Analysis of income**||||||||| ||**Analysis**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**|||| ||||||**£**|**£**|||| |**Donations and**
**legacies:**|Donations and gifts|-|-|-|-|-|||| ||Gift Aid|-|-|-|-|-|||| ||Legacies|-|-|-|-|-|||| ||General grants provided by government/other
charities|-||-|-|-|||| ||Membership subscriptions and sponsorships which
are in substance donations|-|-|-|-||||| ||Donated goods, facilities and services|-|-|-|-|-|||| ||Other|-|-|-|-||||| ||**Total**|
-|-|-|-|-|||| ||||||||||| |**Charitable**
**activities:**||-|-|-|-|-|||| |||-|-|-|-|-|||| |||-|-|-|-|-|||| ||Other|-|-|-|-|-|||| ||**Total**|
-|-|-|-|-|||| ||||||||||| |**Other trading**
**activities:**||-|-|-|-|-|||| |||-|-|-|-|-|||| |||-|-|-|-|-|||| ||Other|-|-|-|-|-|||| ||**Total**|
-|-|-|-|-|||| ||||||||||| |**Income from**
**investments:**|Interest income|-|-|-|-|-|||| ||Dividend income|-|-|-|-|-|||| ||Rental and leasing income|-|-|-|-|-|||| ||Other|-|-|-|-|-|||| ||**Total**|
-|-|-|-|-|||| ||||||||||| |**Separate**
**material item**
**of income:**||-|-|-|-|-|||| |||-|-|-|-|-|||| |||-|-|-|-|-|||| |||-|-|-|-|-|||| ||**Total**|
-|-|-|-|-|||| ||||||||||| |**Other:**|Conversion of endowment funds into income|-|-|-|-|-|||| ||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|-|||| ||Gain on disposal of a programme related
investment|-|-|-|-|-|||| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|||| ||Other|-||-|-|-|||| ||**Total**|
-|-|-|-|-|||| ||||||||||| |**TOTAL INCOME**||-|-|-|-|-|||| ||||||||||| |**Other information:**|||||||||| ||||||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|||||||||| ||||||||||| |**Where any endowment fund is converted into income in the reporting**
**period, please give the reason for the conversion.**|||||||||| ||||||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year amounts)**|||||||||| 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**|
-|-||| ||||||| ||||||| |**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**|||||| ||||||| ||||||| |**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|||||| 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, f**|**acilities and services**||||||| |||**This year**|**Last year**||||| |||**£**|**£**||||| |**Seconded staff**||-|-||||| |**Use of property**||-|-||||| |**Other**||-|-||||| |||-|-||||| ||||||||| |**Please provide details of the accounting**
**policy for the recognition and valuation of**
**donated goods, facilities and services.**|||||||| ||||||||| |**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**|||||||| ||||||||| |**Please give details of other forms of other**
**donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|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 accounts**|**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|| |---|---|---|---|---|---|---|---|---| |||||||||| |**Note 6**|**Analysis of expenditure**|||||||| ||**Analysis**||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**|| |||||||**£**|**£**|| |**Expenditure on**
**raising funds:**|Incurred seeking donations||-|-|-|-|-|| ||Incurred seeking legacies||-|-|-|-|-|| ||Incurred seeking grants|||||||| ||Operating membership schemes and social
lotteries|||||||| ||Staging fundraising events|||||||| ||Fudraising agents|||||||| ||Operating charity shops|||||||| ||Operating a trading company undertaking
non-charitable trading activity|||||||| ||Advertising, marketing, direct mail and
publicity||-|-|-|-|-|| ||Start up costs incurred in generating new
source of future income||-|-|-|-|-|| ||Database development costs||-|-|-|-|-|| ||Other trading activities|||||||| ||Investment management costs:||-|-|-|-||| ||Portfolio management costs||-|-|-|-|-|| ||Cost of obtaining investment advice||-|-|-|-|-|| ||Investment administration costs||-|-|-|-|-|| ||Intellectual property licencing costs||-|-|-|-|-|| ||Rent collection, property repairs and
maintenance charges||-|-|-|-|-|| ||||-|-|-|-|-|| ||**Total expenditure on raising funds**||-|-|-|-|-|| |||||||||| |**Expenditure on**
**charitable activities**|**Prize and support for the winning te**
**United competition**|**am of the Future**|-||-|-|-|| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||**Total expenditure on chari**|**table activities**|
-|-|-|-|-|| |||||||||| |**Separate material**
**item of expense**|||-|-|-|-|-|| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||**Total**||-|-|-|-|-|| |||||||||| |**Other**||||||||| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||||-|-|-|-|-|| ||**Total other expenditure**||-|-|-|-|-|| |||||||||| |**TOTAL EXPENDITU**|**RE**||-|-|-|-|-|| |||||||||| |||||||||| |||||||||| |**Other information:**||||||||| |||||||||| |**Analysis of expenditure on charitable activities**||||||||| |||||||||| |**Activity or**
**programme**|**Activities und**|**ertaken directly**||**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|| |||**£**||**£**|**£**|**£**|**£**|| |Activity 1||||||||| |Activity 2||||||||| |Other||||||||| |**Total**||||||||| |||||||||| |**Prior year expenditure on charitable activities can**
**be analysed as follows:**||||||||| |||||||||| |**Within the expenditure items above the following**
**items are material: (please disclose the nature,**
**amount and any prior year amounts)**||||||||| 0000009 |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(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 charity is acting as_**
**_an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet._**||||||||| |||||||||| ||||**Amount received**||**Amount paid out**||**Balance held at period end**|| |**Description/name of party**||**Related party**
**(Yes or No)**|**This year**|**Last year**|**This year**|**Last year**|**This year**|**Last year**| ||||**£**|**£**|**£**|**£**|**£**|**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||**Total**||
-|-|-|-|-|-| |||||||||| |**_8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods_**
**_or services, please discose details of any balances outstanding between any participating members._**||||||||| |||||||||| |**Description/name of party**|||||||**Balance held at period end**|| ||||||||**This year**|**Last year**| ||||||||**£**|**£**| ||||||||-|-| ||||||||-|-| ||||||||-|-| ||||||||-|-| ||||||||-|-| ||||||**Total**||
-|-| 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 categories_**
**_and has support costs._**||||||||| |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of**
**allocation**||| ||**£**|**£**|**£**|**£**|**£**|**(Describe**
**method)**||| |Governance|-|-||-|-|||| ||-|-||-|-|||| ||-|-||-|-|||| ||-|-||-|-|||| |Other|-|-||-|-|||| |**Total**|-|-||-|-|||| |||||||||| |**_Please provide details of the accounting policy adopted_**
**_for the apportionment of costs between activities and any_**
**_estimation techniques used to calculate their_**
**_apportionment._**||||||||| |||||||||| 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 accounts_**
**_and other services provided by your independent examiner. If nothing 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) 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**|||
-|-|||||| ||||||||||| |**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**|||||||||| ||||||||||| |**_Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell_**
**_within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box_**
**_provided._**|||||||||| |**No employees received employee benefits (excluding employer pension**
**costs) for the reporting period of more than £60,000**|||||||||| ||||||||||| |**Band**||**N**|**umber 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 to key**
**management personnel (includes trustees**
**and senior management) for their services**
**to the charity**|||||||||| ||||||||||| ||||||||||| |**11.2 Average head count in the year**|||**This year**|**Last year**|||||| ||||**Number**|**Number**|||||| |**The parts of the charity in which the**
**employees work**||**Fundraising**|-|-|||||| |||**Charitable Activities**|-|-|||||| |||**Governance**|-|-|||||| |||**Other**|-|-|||||| |||**Total**|-|-|||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| |**11.3 Ex-gratia payments to employees and ot**||**hers (excluding trustees)**|||||||| |**_Please complete if an ex-gratia payment is m_**||**_ade._**|||||||| ||||||||||| |**Please explain the nature of the payment**|||||||||| ||||||||||| |**Please state the legal authority or reason for**
**making the payment**|||||||||| ||||||||||| |**Please state the amount of the payment (or**
**value of any waiver of a right to an asset)**|||||||||| ||||||||||| |**11.4 Redundancy payments**|||||||||| |**_Please complete if any redundancy or termin_**||**_ation payment is made in the_**|**_period._**||||||| ||||||||||| |**Total amount of payment**|||||||||| ||||||||||| |**The nature of the payment (cash, asset etc.)**|||||||||| ||||||||||| |**The extent of redundancy funding at the**
**balance sheet date**|||||||||| ||||||||||| |**Please state the accounting policy for any**
**redundancy or termination payments**|||||||||| 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 multi-employer 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 of the charitable_**
**_activities undertaken._**|||||||| ||||||||| |**13.1 Analysis of grants paid (included in cost of charitable activities)**|||||||| |**Analysis**||**Grants to institutions**|**Grants to**
**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_**
**_details of charity's_**
**_URL._**||| |||||**_No_**|**_Provide details_**
**_below_**||| ||||||||| |**Names of institution**|||**Purpose**||**Total amount of**
**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 &**
**buildings**|**Other land &**
**buildings**|**Plant,**
**machinery and**
**motor vehicles**|**Fixtures,**
**fittings and**
**equipment**|**Total**||| ||**£**|**£**|**£**|**£**|**£**||| |At the beginning of the
year|-|-|-|-|-||| |Additions|-|-|-|-|-||| |Revaluations|-|-|-|-|-||| |Disposals|-|-|-|-|-||| |Transfers *|-|-|-|-|-||| |At end of the year|-|-|-|-|-||| |**14.2 Depreciation and impairments**|||||||| |****Basis**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|| |**** Rate**|||||||| ||||||||| |At beginning of the year|-|-|-|-|-||| |Disposals|-|-|-|-|-||| |Depreciation|-|-|-|-|-||| |Impairment|-|-|-|-|-||| |Transfers*|-|-|-|-|-||| |At end of the year|-|-|-|-|-||| ||||||||| |**14.3 Net book value**|||||||| |Net book value at the
beginning of the year|-|-|-|-|-||| |Net book value at the
end of the year|-|-|-|-|-||| ||||||||| |**14.4 Impairment**|||||||| |**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**|||||||| ||||||||| ||||||||| |**14.5 Revaluation**|||||||| |**_If an accounting policy of revaluation is adopted, please provide:_**|||||||| |**_the effective date of the revaluation_**|||||||| |**_the name of independent valuer, if applicable_**|||||||| |**_the methods applied and significant assumptions_**|||||||| |**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**|||||||| ||||||||| |**14.6 Other disclosures**|||||||| |**_(i) Please state the amount of borrowing costs, if_**
**_any, capitalised in the construction of tangible fixed_**
**_assets and the capitalisation rate used._**|||||||| |**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible fixed_**
**_assets._**|||||||| |**_(iii) Details of the existence and carrying amounts of_**
**_property, plant and equipment to which the charity_**
**_has restricted title or that are pledged as security for_**
**_liabilities._**|||||||| ||||||||| ||||||||| |_* The "transfers" row is for movements between fixed asset categories._|||||||| |_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB =_|||||||| 00000017 |**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**n**|| |---|---|---|---|---|---|---|---| ||||||||| |**Note 15 Intangible assets**|||||||| |**_Please complete this note if the charity has any intangible assets_**|||||||| |**15.1 Cost or valuation**|||||||| ||**Research &**
**development**|**Patents and**
**trademarks**|**Other**|**Total**|||| ||**£**|**£**|**£**|**£**|||| |At beginning of the 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
("SL") or
Reducing
Balance ("RB")||| |**** Rate**|||||||| ||||||||| |At beginning of the year|-|-|-|-|||| |Disposals|-|-|-|-|||| |Amortisation|-|-|-|-|||| |Impairment|-|-|-|-|||| |Transfers*|-|-|-|-|||| |At end of year|-|-|-|-|||| ||||||||| |**15.3 Net book value**|||||||| |Nat book value at the
beginning of the year|-|-|-|-|||| |Net book value at the
end of the year|-|-|-|-|||| ||||||||| |**15.4 Accounting policy**|||||||| |**_Please disclose the accounting policy for intangible fixed assets including:_**|||||||| |**_Reasons for choosing amortisation_**
**_rates_**|||||||| |**_Policies for the recognition of any_**
**_capital development_**|||||||| ||||||||| |**15.5 Impairment**|||||||| |**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**|||||||| ||||||||| |**15.6 Revaluation**|||||||| |**_If an accounting policy of revaluation is adopted, please provide:_**|||||||| |**_the effective date of the revaluation_**|||||||| |**_the name of independent valuer, if applicable_**|||||||| |**_the methods applied_**|||||||| |**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**|||||||| ||||||||| |**15.7 Other disclosures**|||||||| |**_(i) If your intangible asset was acquired by way of_**
**_grant, provide value on initial recognition and_**
**_carrying amount of the asset._**|||||||| |**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that_**
**_are pledged as security for liabilities._**|||||||| |**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**|||||||| |**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**|||||||| |**_(vi) Please detail the headings in the SOFA in which_**
**_a charge for amortisation of intangible assets is_**
**_included._**|||||||| |**_(vii) For any material intangible assets, please_**
**_provide a description, its carrying amount and 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 = straight line; RB =_
_reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of_
_the asset (in years); for reducing balance, what is the percentage annual deduction._|||||||| ||||||||| ||||||||| ||||||||| |**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**n**|| |---|---|---|---|---|---|---|---| ||||||||| |**Note 15 Intangible assets**|||||||| |**_Please complete this note if the charity has any intangible assets_**|||||||| |**15.1 Cost or valuation**|||||||| ||**Research &**
**development**|**Patents and**
**trademarks**|**Other**|**Total**|||| ||**£**|**£**|**£**|**£**|||| |At beginning of the 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
("SL") or
Reducing
Balance ("RB")||| |**** Rate**|||||||| ||||||||| |At beginning of the year|-|-|-|-|||| |Disposals|-|-|-|-|||| |Amortisation|-|-|-|-|||| |Impairment|-|-|-|-|||| |Transfers*|-|-|-|-|||| |At end of year|-|-|-|-|||| ||||||||| |**15.3 Net book value**|||||||| |Nat book value at the
beginning of the year|-|-|-|-|||| |Net book value at the
end of the year|-|-|-|-|||| ||||||||| |**15.4 Accounting policy**|||||||| |**_Please disclose the accounting policy for intangible fixed assets including:_**|||||||| |**_Reasons for choosing amortisation_**
**_rates_**|||||||| |**_Policies for the recognition of any_**
**_capital development_**|||||||| ||||||||| |**15.5 Impairment**|||||||| |**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**|||||||| ||||||||| |**15.6 Revaluation**|||||||| |**_If an accounting policy of revaluation is adopted, please provide:_**|||||||| |**_the effective date of the revaluation_**|||||||| |**_the name of independent valuer, if applicable_**|||||||| |**_the methods applied_**|||||||| |**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**|||||||| ||||||||| |**15.7 Other disclosures**|||||||| |**_(i) If your intangible asset was acquired by way of_**
**_grant, provide value on initial recognition and_**
**_carrying amount of the asset._**|||||||| |**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that_**
**_are pledged as security for liabilities._**|||||||| |**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**|||||||| |**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**|||||||| |**_(vi) Please detail the headings in the SOFA in which_**
**_a charge for amortisation of intangible assets is_**
**_included._**|||||||| |**_(vii) For any material intangible assets, please_**
**_provide a description, its carrying amount and 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 = straight line; RB =_
_reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of_
_the asset (in years); for reducing balance, what is the percentage annual deduction._|||||||| ||||||||| ||||||||| ||||||||| |**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**Section C Notes to the accounts (co**|**n**|| |---|---|---|---|---|---|---|---| ||||||||| |**Note 15 Intangible assets**|||||||| |**_Please complete this note if the charity has any intangible assets_**|||||||| |**15.1 Cost or valuation**|||||||| ||**Research &**
**development**|**Patents and**
**trademarks**|**Other**|**Total**|||| ||**£**|**£**|**£**|**£**|||| |At beginning of the 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
("SL") or
Reducing
Balance ("RB")||| |**** Rate**|||||||| ||||||||| |At beginning of the year|-|-|-|-|||| |Disposals|-|-|-|-|||| |Amortisation|-|-|-|-|||| |Impairment|-|-|-|-|||| |Transfers*|-|-|-|-|||| |At end of year|-|-|-|-|||| ||||||||| |**15.3 Net book value**|||||||| |Nat book value at the
beginning of the year|-|-|-|-|||| |Net book value at the
end of the year|-|-|-|-|||| ||||||||| |**15.4 Accounting policy**|||||||| |**_Please disclose the accounting policy for intangible fixed assets including:_**|||||||| |**_Reasons for choosing amortisation_**
**_rates_**|||||||| |**_Policies for the recognition of any_**
**_capital development_**|||||||| ||||||||| |**15.5 Impairment**|||||||| |**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**|||||||| ||||||||| |**15.6 Revaluation**|||||||| |**_If an accounting policy of revaluation is adopted, please provide:_**|||||||| |**_the effective date of the revaluation_**|||||||| |**_the name of independent valuer, if applicable_**|||||||| |**_the methods applied_**|||||||| |**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**|||||||| ||||||||| |**15.7 Other disclosures**|||||||| |**_(i) If your intangible asset was acquired by way of_**
**_grant, provide value on initial recognition and_**
**_carrying amount of the asset._**|||||||| |**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that_**
**_are pledged as security for liabilities._**|||||||| |**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**|||||||| |**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**|||||||| |**_(vi) Please detail the headings in the SOFA in which_**
**_a charge for amortisation of intangible assets is_**
**_included._**|||||||| |**_(vii) For any material intangible assets, please_**
**_provide a description, its carrying amount and 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 = straight line; RB =_
_reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of_
_the asset (in years); for reducing balance, what is the percentage annual deduction._|||||||| ||||||||| ||||||||| ||||||||| 00000018 |**Section C No**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|||| |---|---|---|---|---|---|---|---|---| |||||||||| |**Note 16 Heritage assets**||||||||| |**_Please complete this note if the charity ha_**|**_s heritage assets_**|||||||| |**16.1 General disclosures for all charities h**|**olding heritage assets**|||||||| |||||||||| |**(i) Explain the nature and scale of**
**heritage assets held.**||||||||| |**(ii) Explain the policy for the acquisition,**
**preservation, management and disposal**
**of heritage assets.**||||||||| |||||||||| |**16.2 Cost or valuation**||||||||| ||**Heritage asset 1 **|**Heritage asset 2 **|**Heritage asset 3 **|**Heritage asset 4**|**Total**|||| ||**£**|**£**|**£**|**£**|**£**|||| |At beginning of the year|-|-|-|-|-|||| |Additions|-|-|-|-|-|||| |Disposals|-|-|-|-|-|||| |Revaluations|-|-|-|-|-|||| |Transfers *|-|-|-|-|-|||| |At end of the year|-|-|-|-|-|||| |**16.3 Depreciation and impairments**||||||||| |****Basis**||||||Straight Line
("SL") or
Reducing
Balance
("RB")||| |**** 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 year|-|-|-|-|-|||| |Net book value at the end of the year|-|-|-|-|-|||| |||||||||| |**16.5 Impairment**||||||||| |**_Please provide a description of the events_**
**_the recognition or reversal of an impairme_**|**_and circumstances that led to_**
**_nt loss._**|||||||| |||||||||| |**16.6 Revaluation**||||||||| |**_If an accounting policy of revaluation is ad_**|**_opted, please provide:_**|||||||| |**_the effective date of the revaluation_**||||||||| |**_the name of independent valuer, if applica_**|**_ble_**|||||||| |**_qualifications of independent valuer_**||||||||| |**_the methods applied and significant assu_**|**_mptions_**|||||||| |**_any significant limitations on the valuation_**||||||||| |||||||||| |||||||||| |**16.7 Analysis of heritage assets by class o**|**r group distinguishing those at cost and those at valuation**|||||||| |||||**At valuation**
**Group A**|**At cost Group B**|**Total**||| |||||**£**|**£**|**£**||| |Carrying amount at the beginning of the
period||||-|-|-||| |Additions||||-|-|-||| |Disposals||||-|-|-||| |Depreciation/impairment||||-|-|-||| |Revaluation||||-|-|-||| |Carrying amount at the end of period||||-|-|-||| |||||||||| |**16.8 Heritage assets (where heritage asse**|**ts are not recoignised on the balance sheet)**|||||||| |**(i) Explain the reason why heritage**
**assets have not been recognised on the**
**balance sheet.**||||||||| |**(ii) Describe the significance and nature**
**of heritage assets.**||||||||| |**(iii) Disclose information that is helpful**
**in assessing the value of heritage assets.**||||||||| |**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**||||||||| |||||||||| |**16.9 Five year summary of heritage assets**|**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 No**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|||| |---|---|---|---|---|---|---|---|---| |||||||||| |**Note 16 Heritage assets**||||||||| |**_Please complete this note if the charity ha_**|**_s heritage assets_**|||||||| |**16.1 General disclosures for all charities h**|**olding heritage assets**|||||||| |||||||||| |**(i) Explain the nature and scale of**
**heritage assets held.**||||||||| |**(ii) Explain the policy for the acquisition,**
**preservation, management and disposal**
**of heritage assets.**||||||||| |||||||||| |**16.2 Cost or valuation**||||||||| ||**Heritage asset 1 **|**Heritage asset 2 **|**Heritage asset 3 **|**Heritage asset 4**|**Total**|||| ||**£**|**£**|**£**|**£**|**£**|||| |At beginning of the year|-|-|-|-|-|||| |Additions|-|-|-|-|-|||| |Disposals|-|-|-|-|-|||| |Revaluations|-|-|-|-|-|||| |Transfers *|-|-|-|-|-|||| |At end of the year|-|-|-|-|-|||| |**16.3 Depreciation and impairments**||||||||| |****Basis**||||||Straight Line
("SL") or
Reducing
Balance
("RB")||| |**** 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 year|-|-|-|-|-|||| |Net book value at the end of the year|-|-|-|-|-|||| |||||||||| |**16.5 Impairment**||||||||| |**_Please provide a description of the events_**
**_the recognition or reversal of an impairme_**|**_and circumstances that led to_**
**_nt loss._**|||||||| |||||||||| |**16.6 Revaluation**||||||||| |**_If an accounting policy of revaluation is ad_**|**_opted, please provide:_**|||||||| |**_the effective date of the revaluation_**||||||||| |**_the name of independent valuer, if applica_**|**_ble_**|||||||| |**_qualifications of independent valuer_**||||||||| |**_the methods applied and significant assu_**|**_mptions_**|||||||| |**_any significant limitations on the valuation_**||||||||| |||||||||| |||||||||| |**16.7 Analysis of heritage assets by class o**|**r group distinguishing those at cost and those at valuation**|||||||| |||||**At valuation**
**Group A**|**At cost Group B**|**Total**||| |||||**£**|**£**|**£**||| |Carrying amount at the beginning of the
period||||-|-|-||| |Additions||||-|-|-||| |Disposals||||-|-|-||| |Depreciation/impairment||||-|-|-||| |Revaluation||||-|-|-||| |Carrying amount at the end of period||||-|-|-||| |||||||||| |**16.8 Heritage assets (where heritage asse**|**ts are not recoignised on the balance sheet)**|||||||| |**(i) Explain the reason why heritage**
**assets have not been recognised on the**
**balance sheet.**||||||||| |**(ii) Describe the significance and nature**
**of heritage assets.**||||||||| |**(iii) Disclose information that is helpful**
**in assessing the value of heritage assets.**||||||||| |**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**||||||||| |||||||||| |**16.9 Five year summary of heritage assets**|**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 No**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|||| |---|---|---|---|---|---|---|---|---| |||||||||| |**Note 16 Heritage assets**||||||||| |**_Please complete this note if the charity ha_**|**_s heritage assets_**|||||||| |**16.1 General disclosures for all charities h**|**olding heritage assets**|||||||| |||||||||| |**(i) Explain the nature and scale of**
**heritage assets held.**||||||||| |**(ii) Explain the policy for the acquisition,**
**preservation, management and disposal**
**of heritage assets.**||||||||| |||||||||| |**16.2 Cost or valuation**||||||||| ||**Heritage asset 1 **|**Heritage asset 2 **|**Heritage asset 3 **|**Heritage asset 4**|**Total**|||| ||**£**|**£**|**£**|**£**|**£**|||| |At beginning of the year|-|-|-|-|-|||| |Additions|-|-|-|-|-|||| |Disposals|-|-|-|-|-|||| |Revaluations|-|-|-|-|-|||| |Transfers *|-|-|-|-|-|||| |At end of the year|-|-|-|-|-|||| |**16.3 Depreciation and impairments**||||||||| |****Basis**||||||Straight Line
("SL") or
Reducing
Balance
("RB")||| |**** 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 year|-|-|-|-|-|||| |Net book value at the end of the year|-|-|-|-|-|||| |||||||||| |**16.5 Impairment**||||||||| |**_Please provide a description of the events_**
**_the recognition or reversal of an impairme_**|**_and circumstances that led to_**
**_nt loss._**|||||||| |||||||||| |**16.6 Revaluation**||||||||| |**_If an accounting policy of revaluation is ad_**|**_opted, please provide:_**|||||||| |**_the effective date of the revaluation_**||||||||| |**_the name of independent valuer, if applica_**|**_ble_**|||||||| |**_qualifications of independent valuer_**||||||||| |**_the methods applied and significant assu_**|**_mptions_**|||||||| |**_any significant limitations on the valuation_**||||||||| |||||||||| |||||||||| |**16.7 Analysis of heritage assets by class o**|**r group distinguishing those at cost and those at valuation**|||||||| |||||**At valuation**
**Group A**|**At cost Group B**|**Total**||| |||||**£**|**£**|**£**||| |Carrying amount at the beginning of the
period||||-|-|-||| |Additions||||-|-|-||| |Disposals||||-|-|-||| |Depreciation/impairment||||-|-|-||| |Revaluation||||-|-|-||| |Carrying amount at the end of period||||-|-|-||| |||||||||| |**16.8 Heritage assets (where heritage asse**|**ts are not recoignised on the balance sheet)**|||||||| |**(i) Explain the reason why heritage**
**assets have not been recognised on the**
**balance sheet.**||||||||| |**(ii) Describe the significance and nature**
**of heritage assets.**||||||||| |**(iii) Disclose information that is helpful**
**in assessing the value of heritage assets.**||||||||| |**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**||||||||| |||||||||| |**16.9 Five year summary of heritage assets**|**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 No**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|**tes to the accounts (cont)**|||| |---|---|---|---|---|---|---|---|---| |||||||||| |**Note 16 Heritage assets**||||||||| |**_Please complete this note if the charity ha_**|**_s heritage assets_**|||||||| |**16.1 General disclosures for all charities h**|**olding heritage assets**|||||||| |||||||||| |**(i) Explain the nature and scale of**
**heritage assets held.**||||||||| |**(ii) Explain the policy for the acquisition,**
**preservation, management and disposal**
**of heritage assets.**||||||||| |||||||||| |**16.2 Cost or valuation**||||||||| ||**Heritage asset 1 **|**Heritage asset 2 **|**Heritage asset 3 **|**Heritage asset 4**|**Total**|||| ||**£**|**£**|**£**|**£**|**£**|||| |At beginning of the year|-|-|-|-|-|||| |Additions|-|-|-|-|-|||| |Disposals|-|-|-|-|-|||| |Revaluations|-|-|-|-|-|||| |Transfers *|-|-|-|-|-|||| |At end of the year|-|-|-|-|-|||| |**16.3 Depreciation and impairments**||||||||| |****Basis**||||||Straight Line
("SL") or
Reducing
Balance
("RB")||| |**** 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 year|-|-|-|-|-|||| |Net book value at the end of the year|-|-|-|-|-|||| |||||||||| |**16.5 Impairment**||||||||| |**_Please provide a description of the events_**
**_the recognition or reversal of an impairme_**|**_and circumstances that led to_**
**_nt loss._**|||||||| |||||||||| |**16.6 Revaluation**||||||||| |**_If an accounting policy of revaluation is ad_**|**_opted, please provide:_**|||||||| |**_the effective date of the revaluation_**||||||||| |**_the name of independent valuer, if applica_**|**_ble_**|||||||| |**_qualifications of independent valuer_**||||||||| |**_the methods applied and significant assu_**|**_mptions_**|||||||| |**_any significant limitations on the valuation_**||||||||| |||||||||| |||||||||| |**16.7 Analysis of heritage assets by class o**|**r group distinguishing those at cost and those at valuation**|||||||| |||||**At valuation**
**Group A**|**At cost Group B**|**Total**||| |||||**£**|**£**|**£**||| |Carrying amount at the beginning of the
period||||-|-|-||| |Additions||||-|-|-||| |Disposals||||-|-|-||| |Depreciation/impairment||||-|-|-||| |Revaluation||||-|-|-||| |Carrying amount at the end of period||||-|-|-||| |||||||||| |**16.8 Heritage assets (where heritage asse**|**ts are not recoignised on the balance sheet)**|||||||| |**(i) Explain the reason why heritage**
**assets have not been recognised on the**
**balance sheet.**||||||||| |**(ii) Describe the significance and nature**
**of heritage assets.**||||||||| |**(iii) Disclose information that is helpful**
**in assessing the value of heritage assets.**||||||||| |**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**||||||||| |||||||||| |**16.9 Five year summary of heritage assets**|**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 N**|**otes to the ac**|**otes to the ac**|**counts (cont)**|**counts (cont)**|**counts (cont)**|**counts (cont)**|**counts (cont)**||||| |---|---|---|---|---|---|---|---|---|---|---|---| |**Note 17 Investment as**|**sets**||||||||||| |**_Please complete this note if the charity_**|**_has any investm_**||**_ent assets._**||||||||| ||||||||||||| |**17.1 Fixed assets investments (pleas**|**e provide for**||**each class of investment)**||||||||| |||**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**||||| |Carrying (fair) value at beginning of period||-|
-|-|-|-|-||||| |**Add:**additions to investments during
period*||-|
-|-|-|-|-||||| |**Less:**disposals at carrying value||-|
-|-|-|-|-||||| |**Less: impairments**||-|
-|-|-|-|-||||| |**Add: Reversal of impairments**||-|
-|-|-|-|-||||| |**Add/(deduct):**transfer in/(out) in the perio|d|-|
-|-|-|-|-||||| |**Add/(deduct):**net gain/(loss) on revaluatio|n|
-|
-|-|-|-|-||||| |Carrying (fair) value at end of year||-|
-|-|-|-|-||||| ||||||||||||| |***Please specify additions resulting from**
**through business combinations, if any.**|**acquisitions**||||||||||| ||||||||||||| |**_Please note that Fair Value in this conte_**
**_willing parties in an arm's length transac_**
**_London Stock Exchange Daily Official Li_**
**_market, it is the trustees' or valuers' bes_**|**_xt is the amoun_**
**_tion. For trade_**
**_st or equivalen_**
**_t estimate of fa_**||**_t for which an asset could be exchanged between knowlegable and_**
**_d securities, the fair value is the value of the security quoted on the_**
**_t. For other assets where there is no market price on a traded_**
**_ir value._**||||||||| ||||||||||||| |**17.2 Please provide a breakdown of**
**B04 differentiating between those he**|**investments s**
**ld at fair value**||**hown above agreeing with the balance sheet row**
**and those held at cost less impairment.**||||||||| ||||||||||||| |**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 impairme**||**nt)**||||||||| ||||||||||||| |**17.3 If your charity holds investment**|**properties, pl**||**ease complete the following note:**||||||||| |**(i) Explain the methods and significant**
**in determining the fair value of investme**
**held by the charity**|**assumptions**
**nt property**||||||||||| |**(ii) Name or independent valuer, if appl**
**relevant qualifications**|**icable, and**||||||||||| |**(iii) Provide details of any restrictions o**
**realise investment property or on the re**
**income or disposal proceeds**|**n the ability to**
**mittance of**||||||||||| |**(iv) Explain any contractual obligations**
**purchase, construction or development**
**property or for repairs, maintenance or e**|**for the**
**of investment**
**nhancements**||||||||||| ||||||||||||| ||||||||||||| |**17.4 Please provide a breakdown of**|**current asset**||**investments, if applicable, agreeing with the balance sheet.**||||||||| ||||||||||||| |**Analysis of current asset investment**|**s**|||**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 of an**
**made to or on behalf of a third party**|**y guarantee**||||||||||| |**Name of the entity or entities benefitting**
**guarantees**|**from those**||||||||||| |**Please explain how the guarantee furthe**
**aims**|**rs the charity's**||||||||||| ||||||||||||| |**17.6 Concessionary loans**|||||||||||| |**Amount of concessionary loans made (**
**_made may be disclosed in aggregate provid_**
**_aggregation does not obsure significant info_**|**_Multiple loans_**
**_ed that such_**
**_rmation_).**||**_Description_**||||**This year £**|**Last year £**|||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||**_Total_**||||||||| |**Amount of concessionary loans receive**
**_received may be disclosed in aggregate pro_**
**_aggregation does not obsure significant info_**|**d****_(Multiple loans_**
**_vided that such_**
**_rmation)._**||||||||||| ||||**_Description_**||||**This year £**|**Last year £**|||| ||||||||||||| ||||||||||||| ||||||||||||| ||||**_Total_**||||||||| |**Terms and conditions eg interest rate, s**
**provided**|**ecurity**||||||||||| |**Value of any concessionary loans which**
**committed but not taken up at the report**|**have been**
**ing date**||||||||||| |**Amounts payable within 1 year**|||||||||||| |**Amounts payable after more than 1 year**|||||||||||| |**Amounts receivable within 1 year**|||||||||||| |**Amounts receivable after more than 1 ye**|**ar**||||||||||| ||||||||||||| |**17.7 Additional information**|||||||||||| ||||||||||||| |**Please provide information about the sig**
**investments to the charity's financial po**
**performance eg. terms and conditions o**
**use of hedging to manage financial risk.**|**nificance of**
**sition or**
**f loans or the**||||||||||| |**For all investments measured at fair val**
**for determining the value, including any**
**applied when using a valuation techniqu**|**ue, the basis**
**assumptions**
**e.**||||||||||| |**Where a charity has provided financial a**
**form of security, the carrying amount of**
**asset pledged as security and the terms**
**conditions relating to its pledge.**|**ssets as a**
**the financial**
**and**||||||||||| |**Section C N**|**otes to the ac**|**otes to the ac**|**counts (cont)**|**counts (cont)**|**counts (cont)**|**counts (cont)**|**counts (cont)**||||| |---|---|---|---|---|---|---|---|---|---|---|---| |**Note 17 Investment as**|**sets**||||||||||| |**_Please complete this note if the charity_**|**_has any investm_**||**_ent assets._**||||||||| ||||||||||||| |**17.1 Fixed assets investments (pleas**|**e provide for**||**each class of investment)**||||||||| |||**Cash & cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**||||| |Carrying (fair) value at beginning of period||-|
-|-|-|-|-||||| |**Add:**additions to investments during
period*||-|
-|-|-|-|-||||| |**Less:**disposals at carrying value||-|
-|-|-|-|-||||| |**Less: impairments**||-|
-|-|-|-|-||||| |**Add: Reversal of impairments**||-|
-|-|-|-|-||||| |**Add/(deduct):**transfer in/(out) in the perio|d|-|
-|-|-|-|-||||| |**Add/(deduct):**net gain/(loss) on revaluatio|n|
-|
-|-|-|-|-||||| |Carrying (fair) value at end of year||-|
-|-|-|-|-||||| ||||||||||||| |***Please specify additions resulting from**
**through business combinations, if any.**|**acquisitions**||||||||||| ||||||||||||| |**_Please note that Fair Value in this conte_**
**_willing parties in an arm's length transac_**
**_London Stock Exchange Daily Official Li_**
**_market, it is the trustees' or valuers' bes_**|**_xt is the amoun_**
**_tion. For trade_**
**_st or equivalen_**
**_t estimate of fa_**||**_t for which an asset could be exchanged between knowlegable and_**
**_d securities, the fair value is the value of the security quoted on the_**
**_t. For other assets where there is no market price on a traded_**
**_ir value._**||||||||| ||||||||||||| |**17.2 Please provide a breakdown of**
**B04 differentiating between those he**|**investments s**
**ld at fair value**||**hown above agreeing with the balance sheet row**
**and those held at cost less impairment.**||||||||| ||||||||||||| |**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 impairme**||**nt)**||||||||| ||||||||||||| |**17.3 If your charity holds investment**|**properties, pl**||**ease complete the following note:**||||||||| |**(i) Explain the methods and significant**
**in determining the fair value of investme**
**held by the charity**|**assumptions**
**nt property**||||||||||| |**(ii) Name or independent valuer, if appl**
**relevant qualifications**|**icable, and**||||||||||| |**(iii) Provide details of any restrictions o**
**realise investment property or on the re**
**income or disposal proceeds**|**n the ability to**
**mittance of**||||||||||| |**(iv) Explain any contractual obligations**
**purchase, construction or development**
**property or for repairs, maintenance or e**|**for the**
**of investment**
**nhancements**||||||||||| ||||||||||||| ||||||||||||| |**17.4 Please provide a breakdown of**|**current asset**||**investments, if applicable, agreeing with the balance sheet.**||||||||| ||||||||||||| |**Analysis of current asset investment**|**s**|||**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 of an**
**made to or on behalf of a third party**|**y guarantee**||||||||||| |**Name of the entity or entities benefitting**
**guarantees**|**from those**||||||||||| |**Please explain how the guarantee furthe**
**aims**|**rs the charity's**||||||||||| ||||||||||||| |**17.6 Concessionary loans**|||||||||||| |**Amount of concessionary loans made (**
**_made may be disclosed in aggregate provid_**
**_aggregation does not obsure significant info_**|**_Multiple loans_**
**_ed that such_**
**_rmation_).**||**_Description_**||||**This year £**|**Last year £**|||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||**_Total_**||||||||| |**Amount of concessionary loans receive**
**_received may be disclosed in aggregate pro_**
**_aggregation does not obsure significant info_**|**d****_(Multiple loans_**
**_vided that such_**
**_rmation)._**||||||||||| ||||**_Description_**||||**This year £**|**Last year £**|||| ||||||||||||| ||||||||||||| ||||||||||||| ||||**_Total_**||||||||| |**Terms and conditions eg interest rate, s**
**provided**|**ecurity**||||||||||| |**Value of any concessionary loans which**
**committed but not taken up at the report**|**have been**
**ing date**||||||||||| |**Amounts payable within 1 year**|||||||||||| |**Amounts payable after more than 1 year**|||||||||||| |**Amounts receivable within 1 year**|||||||||||| |**Amounts receivable after more than 1 ye**|**ar**||||||||||| ||||||||||||| |**17.7 Additional information**|||||||||||| ||||||||||||| |**Please provide information about the sig**
**investments to the charity's financial po**
**performance eg. terms and conditions o**
**use of hedging to manage financial risk.**|**nificance of**
**sition or**
**f loans or the**||||||||||| |**For all investments measured at fair val**
**for determining the value, including any**
**applied when using a valuation techniqu**|**ue, the basis**
**assumptions**
**e.**||||||||||| |**Where a charity has provided financial a**
**form of security, the carrying amount of**
**asset pledged as security and the terms**
**conditions relating to its pledge.**|**ssets as a**
**the financial**
**and**||||||||||| 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 activities.**|||||||||| |||**Stock**||**Donated goods**||**Work in**
**progress**|||| |||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||||| |||**£**|**£**|**£**|**£**|**£**|||| |**Charitable activities:**|||||||||| |**_Opening_**||-|-|-|-|-|||| |**_Added in period_**||-|-|-|-|-|||| |**_Expensed in period_**||-|-|-|-|-|||| |**_Impaired_**||-|-|-|-|-|||| |**_Closing_**||**-**|**-**|**-**|**-**|**-**|||| ||||||||||| |**Other trading activities:**|||||||||| |**_Opening_**||-|-|-|-|-|||| |**_Added in period_**||-|-|-|-|-|||| |**_Expensed in period_**||-|-|-|-|-|||| |**_Impaired_**||-|-|-|-|-|||| |**_Closing_**||**-**|**-**|**-**|**-**|**-**|||| ||||||||||| |**Other:**|||||||||| |**_Opening_**||-|-|-|-|-|||| |**_Added in period_**||-|-|-|-|-|||| |**_Expensed in period_**||-|-|-|-|-|||| |**_Impaired_**||-|-|-|-|-|||| |**_Closing_**||**-**|**-**|**-**|**-**|**-**|||| |**Total this year**||-|-|-|-|-|||| |**_Total previous year_**||-|-|-|-|-|||| ||||||||||| ||||||||||| |**18.2 Please specify the carrying amount of 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 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**||||
-|-|| |||||||| |||||||| |||||||| |**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 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**||||
-|-|| |||||||| |||||||| |||||||| 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 within**
**one year**|||**Amounts falling due 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**
**performance-related grants**||-|-||-|-|| |**Accruals and deferred income**||-|-||-|-|| |**Taxation and social security**||-|-||-|-|| |**Other creditors**||-|-||-|-|| |**Total**||
-|-||-|-|| ||||||||| ||||||||| |**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 |**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 21 Provisions for liabilities and charges**|||||||| |**_Please complete this note if you have included in charity expenditure any provisions. A provision is made when the_**
**_charity has a liability of uncertain timing or amount._**|||||||| ||||||||| |**21.1 Please provide:**|||||||| |**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of resulting**
**payments;**|||||||| |**- an indication of the uncertainties about the amount or**
**timing of those outflows; and**|||||||| |**- the amount of any expected reimbursement, stating the**
**amount of any asset that has been recognised for that**
**expected reimbursement.**|||||||| ||||||||| |**21.2 Movements in recognised provisions and funding commitment during the period**|||||||| |||||**This year**|**Last year**||| |||||**£**|**£**||| |**Balance at the start of the reporting period**||||-|-||| |**Amounts added in current period**||||-|-||| |**Amounts charged against the provision in the current period**||||-|-||| |**Unused amounts reversed during the period**||||-|-||| |**Balance at the end of the reporting period**||||-|-||| ||||||||| ||||||||| |**21.3 For any funding commitment that is not recognised as**
**a liability or provision, provide details of commitment**
**made, the time frame of that commitment, any**
**performance-related conditions and details of how the**
**commitment will be funded (with contracts for capital**
**expenditure separately identified).**|||||||| ||||||||| |**21.4 Where unrestricted funds have been designated to a**
**fund commitment, please disclose the nature of any**
**amounts designated and the likely timing of that**
**expenditure.**|||||||| ||||||||| 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 possibility of their**
**existence is remote.**|||||| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**||||| ||||||| ||||||| ||||||| ||||||| ||||||| |**23.2 Contingent assets**|||||| |**Where the charity has contingent assets, please complete the following section when their existence is probable**|||||| |**Description of item**|**Estimate of financial effect**||||| ||||||| ||||||| ||||||| ||||||| ||||||| |**23.4 Other disclosures for contingent assets and/or liabilities**|||||| |**Please provide the following information where practicable:**|||||| |**Explain any uncertainties relating to the amount or timing**
**of settlement; and the possibilty of any reimbursement**|||||| |**Where it is not practical to make one or more of these**
**disclosures, please state this fact**|||||| ||||||| 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 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_**||||||||| |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**|**Fund**
**balances**
**carried**
**forward**| ||||**£**|**£**|**£**|**£**|**£**|**£**| |CAF American Donor Fund|R||6,440|||-|-|6,440| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||
6,440|-|-|-|-|6,440| |||||||||| |||||||||| 00000030 |**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 below should reconcile_**
**_to 'Total funds' in the blanace sheet._**||||||||| |**_* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted inco_**|||**_me funds, including special trusts, of the charity; and U - unrestricted funds_**|||||| |**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**|**Fund**
**balances**
**carried**
**forward**| ||||**£**|**£**|**£**|**£**|**£**|**£**| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||
-|-|-|-|-|-| |||||||||| |||||||||| 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 income, legal**
**power for its conversion**|||||**Amount**|| |Between unrestricted and
restricted funds|||||||| |Between endowment and
restricted funds|||||||| |Between endowment and
unrestricted funds|||||||| ||||||||| ||||||||| |**27.4 Designated funds**|||||||| |**Planned use**|**Purpose of the designation**|||||**Amount**|| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| 00000032 **----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 28 Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such
transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are
transactions to report.
28.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with TRUE
their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration
or other benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value
This year Last year
Remuneration Pension Redundancy Other TOTAL
Name of trustee Legal authority (eg order, contribution (including loss
governing document) of office)/ex
gratia
£ £ £ £
Please give details of why remuneration or other employment
benefits were paid.
Where an ex gratia payment has been made to a trustee, provide
an explanation of the nature of the payment.
28.2 Trustees' expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are
no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL
Please provide the number of trustees reimbursed for expenses or
who had expenses paid by the charity
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including
where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee or Relationship Description of the Amount Balance at Provision for bad debts during
related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the terms and
conditions, including any security and the nature of any payment
(consideration) to be provided in settlement.
For any related party, please provide details of any guarantees
given or received.
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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