2022-04-05-accounts - musepulse

Annual accounts Section C: Notes to the accounts for the period

Period start date 0 5 0 4 2 1 Period end date) 0 5 0 4 2 2

1 1 6 6 5 7 5

Section A: Statement of financial activities

Section B: Balance sheet

Section C: Notes to the accounts

Note 1: Basis of preparation

This section should be completed by all charities.

1.1 Basis of accounting

1.2 Going concern

1.3 Change of accounting policy

1.4 Changes to accounting estimates

1.5 Material prior year errors

Note 2: Accounting policies

2.1 Reconciliation with previous generally accepted accounting practice

2.2 Income

2.3 Expenditure and liabilities

2.4 Assets

Section C: Notes to the accounts

(cont)

Section C: Notes to the accounts

(cont)

Note 4: Analysis of receipts of government grants

(cont)

Note 5: Donated goods, facilities and services

N/A

Note 7: Extraordinary items

Note 8: Funds received as agent

Note 9: Support Costs

Note 10: Details of certain items of expenditure

10.1 Fees for examination of the accounts

Note 11: Paid employees

11.1 Staff Costs

11.2 Average head count in the year

11.4 Redundancy payments

Note 13: Grantmaking

13.1 Analysis of grants paid (included in cost of charitable activities)

13.2 Grants made to institutions

Note 14: Tangible fixed assets

14.1 Cost or valuation

14.2 Depreciation and impairments

14.3 Net book value

14.4 Impairment

Section C: Notes to the accounts

Note 15: Intangible assets

15.1 Cost or valuation

15.2 Amortisation and impairments

15.3 Net book value

15.4 Accounting policy

* The “transfers” row is for movements between fixed asset categories.

Note 16: Heritage assets

16.1 General disclosures for all charities holding heritage assets

16.2 Cost or valuation

16.3 Depreciation and impairments

16.4 Net book value

16.5 Impairment

16.6 Revaluation

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

16.9 Five year summary of heritage assets transactions

Note 17: Investment assets

17.1 Fixed assets investments (please provide for each class of investment)

17.3 If your charity holds investment properties, please complete the following note:

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

17.5 Guarantees

Section C: Notes to the accounts

17.7 Additional information

Note 18: Stocks

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Note 19: Debtors and prepayments

19.1 Analysis of debtors

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Note 20: Creditors and accruals

20.1 Analysis of creditors

Trade creditors

20.2 Deferred income

Movement in deferred income account

Note 21: Provisions for liabilities and charges

21.1 Please provide:

21.2 Movements in recognised provisions and funding commitment during the period

Note 22: Other disclosures for debtors, creditors and other basic financial instruments

Note 23: Contingent liabilities and contingent assets

23.1 Contingent liabilities

23.2 Contingent assets

23.4 Other disclosures for contingent assets and/or liabilities

Note 24: Cash at bank and in hand

Section C: Notes to the accounts

Note 25: Fair value of assets and liabilities

Note 26: Events after the end of the reporting period

Note 27: Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

27.2 Details of material funds held and movements during the PREVIOUS reporting period

27.3 Transfers between funds

Section C: Notes to the accounts

(cont)

27.4 Designated funds

Note 28: Transactions with trustees and related parties

28.1 Trustee remuneration and benefits

28.2 Trustees’ expenses

28.3 Transaction(s) with related parties

Section C: Notes to the accounts

(cont)

Note 29: Additional disclosures

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Charity name musepulse

Charity No (if any)

Unrestricted funds £ Restricted income funds £ Endowment funds £ F01 F02 F03	Unrestricted funds £ Restricted income funds £ Endowment funds £ F01 F02 F03	Unrestricted funds £ Restricted income funds £ Endowment funds £ F01 F02 F03	Total funds £ FO4	Prior year funds £ F05











0	0	0	0	0









0	0	0	0	0
















0	0	0	0	0





0	0	0	0	0

Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £ F01 F02 F03 F04 F05	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £ F01 F02 F03 F04 F05	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £ F01 F02 F03 F04 F05	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £ F01 F02 F03 F04 F05	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £ F01 F02 F03 F04 F05























0	0	0	0	0

0	0	0	0	0






0	0	0	0	0

~~`~~







0	0	0	0	0

Signature		Print Name		Date of approval dd/mm/yyyy
		M Askar		29/01/2023

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

- Tick as appropriate

If there are material uncertainties related to events or conditions that cast significant doubt on the charity’s ability to continue as a going concern, please provide the following details or state “Not applicable”, if appropriate:

An explanation as to those factors that support the conclusion that the charity is a Not applicable going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Not applicable Where accounts are not prepared on a going concern basis, please disclose this fact Not applicable together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

(cont)

Section C: Notes to the accounts

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

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Yes
- Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
N/A
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and the N/A
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS 102 SORP.
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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes
- Tick as appropriate
No
Please disclose:
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(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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(cont)

Section C: Notes to the accounts

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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes
- Tick as appropriate
No
Please disclose:
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(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
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(cont)

Section C: Notes to the accounts

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

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Please provide a description
of the nature of each change
in accounting policy
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Reconcilation of funds per previous GAAP to funds determined under FRS 102

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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 period
£
Net income/(expenditure) as previously stated
Adjustments:
Previous period net income/
(expenditure) as restated
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(cont)

Section C: Notes to the accounts

This standard list of accounting policies has been applied by the charity except for those ticked “No” or “N/a”. Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with suffcient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specifed goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are suffcient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period 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 have specifed otherwise. 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. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to benefciaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.	Yes No N/a	Yes No N/a	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a


	Yes No N/a

(cont)

Section C: Notes to the accounts

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in ‘Income from other trading activities’ with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against ‘Income from other trading activities’ and the proceeds from sale are also recognised as ‘Income from other trading activities’. Goods donated for on-going use by the charity are recognised as tangible fxed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and 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. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefts are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.	Yes No N/a	Yes No N/a	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

(cont)

Section C: Notes to the accounts

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by foor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specifc level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specifed service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic fnancial instruments The charity accounts for basic fnancial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS 102 SORP.	Yes No N/a	Yes No N/a	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

(cont)

Section C: Notes to the accounts

Tangible fxed 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. The depreciation rates and methods used are disclosed in note 14. Intangible fxed assets The charity has intangible fxed assets, that is, non-monetary assets that do not have physical substance but are identifable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientifc, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic fnancial instruments.
	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

	Yes No N/a

(cont)

Policies adopted additional to or different from those above

Section C: Notes to the accounts

Note 3: Analysis of income	Note 3: Analysis of income
Donations and legacies: Charitable activities: Other trading activities: Income from investments: Separate material item of income:	Analysis	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £
	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	0	0	0	0	0





	Other
	Total	0	0	0	0	0





	Other
	Total	0	0	0	0	0

	Interest income

	Dividend income

	Rental and leasing income

	Other
	Total	0	0	0	0	0






	Total	0	0	0	0	0

(cont)

Analysis	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £	Unrestricted funds £ Restricted income funds £ Endowment funds £ Total funds £ Prior year funds £
Conversion of endowment funds into income

Gain on disposal of a tangible fxed asset held for charity’s own use

Gain on disposal of a programme related investment

Royalties from the exploitation of intellectual property rights

Other


	0	0	0	0	0

	N/A

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

N/A

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

N/A

Section C: Notes to the accounts

This year Last year Description £ £ Government grant 1 N/A Government grant 2 Government grant 3 Other Total Please provide details of any unfulfilled conditions N/A and other contingencies attaching to grants that have been recognised in income. Please give details of N/A other forms of government assistance from which the charity has directly benefited.

Section C: Notes to the accounts

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Seconded staff
Use of property
Other
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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.

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N/A
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This year Last year
£ £
Total
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(cont)

Section C: Notes to the accounts

Note 6: Analysis of expenditure	Note 6: Analysis of expenditure
Expenditure on raising funds: Expenditure on charitable activities Total	Analysis
		Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prior year
		£	£	£	£	£
	Incurred seeking donations

	Incurred seeking legacies

	Incurred seeking grants

	Operating membership schemes and social lotteries

	Staging fundraising events

	Fundraising agents

	Operating charity shops

	Operating a trading company undertaking non-charitable tradingactivity

	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

		N/A



	expenditure on charitable activities

Section C: Notes to the accounts

(cont)

Analysis Separate material item of expense Total Other Total other expenditure Total expenditure Other information: Analysis of expenditure on charitable activities N/A	Analysis	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prior year
			£	£	£	£	£
	N/A



	Total










Activity or programme	Activities undertaken directly £			Grant funding of activities £	Support Costs £	Total this year £	Total prior year £
Activity 1 Activity2

Other
Total
Prior year expenditure on charitable activities can be analysed as follows:
		N/A

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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N/A
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(cont)

Section C: Notes to the accounts

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4	Description	This year Last year £ £	This year Last year £ £







	Total extrordinary items

(cont)

Section C: Notes to the accounts

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held at period end	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. Balance held at period end This year Last year Description/name ofparty £ £
						Balance held at period end
						This year £	Last year £
Description/name ofparty





Total

(cont)

Section C: Notes to the accounts

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

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.

(cont)

Section C: Notes to 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).

Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: fnancial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	N/A	N/A
	N/A	N/A
	N/A	N/A
	N/A	N/A

(cont)

Section C: Notes to the accounts

Please complete this note if the charity has any employees.

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits

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This year Last year
£ £
Total staff costs
N/A N/A
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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

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Band Number 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
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Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

The parts of the charity in which the employees work

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This year Last year
Number Number
Fundraising N/A N/A
Charitable Activities N/A N/A
Governance N/A N/A
Other N/A N/A
Total 0 0
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(cont)

Section C: Notes to the accounts

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

(cont)

Section C: Notes to the accounts

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.

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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.
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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

(cont)

Section C: Notes to the accounts

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

Analysis	Grants to institutions £	Grants to individuals £	Support costs £	Total £
Activityorproject 1
Activityorproject 2
Activityorproject 3
Activityorproject 4
Total

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions	13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity’s web site.		*Yes*	*Please provide* *details of* *charity’s URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grants paid £










Total grants to institutions in reporting period Other unanalysed grants Total grants paid

(cont)

Section C: Notes to the accounts

Please complete this note if the charity has any tangible fixed assets

At the beginning of the year Additions Revaluations Disposals Transfers At end of the year*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fttings and equipment £	Total £

*Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year*	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line (“SL”) or Reducing Balance (“RB”)

Net book value at the beginning of the year Net book value at the end of the year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

(cont)

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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
= 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.
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(cont)

Section C: Notes to the accounts

Please complete this note if the charity has any intangible assets

At beginning of the year Additions Disposals Revaluations Transfers * At end of the year

Research & development £	Patents and trademarks £	Other £	Total £

*Basis* Rate At beginning of the year Disposals Amortisation Impairment Transfers* At end of year	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line (“SL”) or Reducing Balance (“RB”)

Nat book value at the beginning of the year

Net book value at the end of the year

Please disclose the accounting policy for intangible fixed assets including:

Reasons for choosing amortisation rates

Policies for the recognition of any capital development

(cont)

Section C: Notes to the accounts

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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.
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** 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.

(cont)

Section C: Notes to the accounts

Please complete this note if the charity has 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.

At beginning of the year Additions Disposals Revaluations Transfers At end of the year 6.3 Depreciation and impairments *Basis Rate** At beginning of the year Disposals Depreciation Impairment Transfers At end of year*	Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £

(cont)

Section C: Notes to the accounts

Net book value at the beginning of the year Net book value at the end of the year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A £	At cost Group B £	Total £

(cont)

Section C: Notes to the accounts

(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.

	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	£	£	£	£	£

(cont)

Section C: Notes to the accounts

Please complete this note if the charity has any investment assets.

----- Start of picture text -----
Cash & cash Listed Investment Social
Other Total
equivalents investments properties investments
Carrying (fair) value at beginning of period
Add : additions to investments during period
Less : disposals at carrying value
Less : impairments
Add: Reversal of impairments
Add/(deduct): transfer in/(out) in the period
Add/(deduct) : net gain/(loss) on revaluation
Carrying (fair) value at end of year
----- End of picture text -----*

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm’s length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees’ or valuers’ best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total Grand total (Fair value at year end+Cost less impairment)
	Fair value at year end	Cost less impairment
	£	£

(cont)

Section C: Notes to the accounts

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

Analysis of current asset investments Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total	This year	Last year
	£	£

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity’s aims

(cont)

Section C: Notes to the accounts


	Description	This year £	Last year £




*Total*

	Description	This year £	Last year £



*Total*

(cont)

Please provide information about the significance of investments to the charity’s financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

(cont)

Section C: Notes to the accounts

Please complete this note if the charity holds any stock items

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

(cont)

Section C: Notes to the accounts

Please complete this note if the charity has any debtors or prepayments.

Trade debtors Prepayments and accrued income Other debtors

Total	This year £	Last year £

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £

(cont)

Section C: Notes to the accounts

Please complete this note if the charity has any creditors or accruals.

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than 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

Payments received on account for contracts or performancerelated grants

Accruals and deferred income

Taxation and social security

Other creditors

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

(cont)

Section C: Notes to the accounts

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.

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.

----- Start of picture text -----
This year Last year
£ £
Balance at the start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balance at the end of the reporting period
----- End of picture text -----

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.

Section C: Notes to the accounts

(cont)

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.

----- Start of picture text -----
N/A
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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.

----- Start of picture text -----
N/A
----- End of picture text -----

(cont)

Section C: Notes to the accounts

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

existence is remote.
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of fnancial effect
N/A

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of fnancial effect	Description of item Estimate of fnancial effect
N/A

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

(cont)

Section C: Notes to the accounts

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total

This year £	Last year £
No account	No account



0	0

(cont)

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.

----- Start of picture text -----
N/A
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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.

(cont)

Section C: Notes to the accounts

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

(cont)

Section C: Notes to the accounts

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 £










Other funds	N/a	N/a
Total Funds			0	0	0	0	0	0

(cont)

Section C: Notes to the accounts

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
			£	£	£	£	£	£










Other funds	N/a	N/a
Total Funds			0	0	0	0	0	0

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	N/A
Between endowment and restricted funds	N/A
Between endowment and unrestricted funds	N/A

27.4 Designated funds
Planned use	Purpose of the designation	Amount
N/A

(cont)

Section C: Notes to the accounts

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.

None of the trustees have been paid any remuneration or received any other benefits True from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
This year Last year
Legal authority
Name of trustee (eg order, Remuneration Pension Redundancy Other TOTAL
governing contribution (including
document)
loss of office)/
ex gratia
£ £ £ £
----- End of picture text -----

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.

(cont)

Section C: Notes to the accounts

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”.

----- Start of picture text -----
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
----- End of picture text -----

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

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

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.

Name of the trustee or
related party

Relationship
to charity

Description of the
transaction(s)

Amount

Balance at
period end

Provision for
bad debts at
period end

Amounts
written
off during
reporting
period

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.

N/A