| SectionAStatementoffina andexpenditureaccount) |
ncia | l | activiti | (incl es |
udingsu | m | ma | ry | in | come |
|---|---|---|---|---|---|---|---|---|---|---|
| o | ||||||||||
| oz | ||||||||||
| Recommendedcategoriesbyactivity lncome (Note3) |
o cop a(, |
Un | restricted funds t F01 |
Restricted income funds E F02 |
Endowment funds E€ F03 |
Total funds F04 |
Prior year funds E F05 |
|||
| lncome andendowments from: | ||||||||||
| Donations andlegacies | s01 | |||||||||
| Charitable activities | s02 | |||||||||
| Other tradlngactivities | s03 | |||||||||
| lnvestments | s04 | |||||||||
| Separate materialitemofincome Other |
s05 s06 |
60 000 60 000 |
||||||||
| Total | s07 | |||||||||
| Expenditure(Notes6) | ||||||||||
| Expenditureon: Raising funds Charitable activities |
s08 s09 |
4,438 | I-_ I |
a,+la | 2.304 | |||||
| Separate materialexpenseitem | s10 | |||||||||
| Other | s11 | I | ||||||||
| Total | s12 | 4.438 | ||||||||
| Netincome/(expenditure)before taxfor thereportingPeriod |
s13 | 4.438 | 4,438 | 57,696 | ||||||
| Tax payable | s14 | |||||||||
| Netincome/(expenditure)aftertax before investmentgainsl(losses) |
s15 | 4.438 | 4.438 | 5/.bvo | ||||||
| Netgains/(losses)on | ||||||||||
| investments Netincome/(exPenditure) |
s16 s'17 |
- | 4,438 |
438 | 57,696 | |||||
| Extraordinaryitems | s18 | |||||||||
| Transfersbetweenfunds | s19 | |||||||||
| Otherrecognisedgains/(losses): | ||||||||||
| Gains and losseson reva!uationoffixed assets for the | ||||||||||
| charity's own use | s20 | |||||||||
| Othergains/(losses) Netmovementinfunds |
s21 s22 |
4.438 | - | 4,438 | 57.696 | |||||
| Reconciliationof | ||||||||||
| funds: lotalfunds broughtfoNard Totatfundscarriedforward |
s23 s24 |
6s,'l10 60,672 |
65,110 60,672 |
14 65,110 |
| SectionC | Notes to theaccounts | ||||
|---|---|---|---|---|---|
| Note2 | AccountingPolicies | ||||
| 2.2TNCOME | |||||
| Recognition of income | These are includedintheStatementofFinancial Activities (SoFA) when | ||||
| . the charity becomesentitled to the resources; . it is more likelythannot that the trustees will receivetheresources; |
No* | N/a* | |||
| . themonetaryvalue can be measured with sufficient reliability' |
|||||
| No* | |||||
| Offsefting | Therehasbeennooffsettingofassetsandliabilities,orincomeandexpenses,unless required orpermittedbytheFRS 102 SORP or FRS102 |
||||
| Grants and donations | Grants and donationsare only includedinthesoFAwhen the general income recognition criteria are met(5.'10to 5.12 FRS102 SORP). |
Yes* | No. | N/a- | |
| ln the case ofperformance related grants, income must only be recognised to the extent | Yes* | No* | N/a. | ||
| thatthecharityhasprovidedtheSpecifiedgoodsorservicesaSentitlementtothegrant only occurswhen the performance related conditions are met (5 16 FRS 102 SORP)' |
|||||
| Legacies | LegaciesareincludedintheSOFAwhenreceiptisprobable,thatis,whentherehas be6ngrantofprobate, the executors have established that there are sufficient assetsin the estate andany conditions attached to the legacy are either within the control of the charity orhave beenmet. |
I | No* | ||
| Yes* | No* | N/a- | |||
| Government | grants | The charity hasreceived government grantsinthe reporting period | |||
| Tax reclaimson donations andgifts |
GiftAidreceivableis included in lncomd when thereisa valid declaration from the donor' Any Gift Aid amountrecovered on a donationisconsidered to be part of that gift and is treitedas an additionto the same fund as the initial donation unless the donororthe |
Yes* | No* | N/a* | |
| terms of the appealhave specified otherwise | |||||
| contractual | incomeand | ThisisonlylncludedinthesoFAoncethecharityhasprovidedtherelatedgoodsor | Yes* | No* | N/a* |
| performance related | services or mettheperformance related conditions | ||||
| grants | |||||
| Yes* | No* | N/a. | |||
| Donatedgoods | Donatedgoodsaremeasured at fair value (the amount for which the asset couldbe exchanged)unless impractical to doso. |
||||
| The cost of any stockof goods donated for distributiontobeneflciaries is deemed to be the fair valueofthose giftsatthe time of their receipt and they are recognised on receipt' |
Yes* | No* | |||
| lnthereportingperiodinWhichthestocksaredistributed,theyarerecognisedasan | |||||
| expenseatthe carryingamount of the stocksatdistribution' | |||||
| Donatedgoodsforresale are measured at fair value on initial recognition,whichisthe expected;roceedsfrom sale less the expected costs of sale, and recognised in 'lncome fromotheitrading activities'with the corresponding stock recognised in the balance sheet.Onitssalethe value of stockischarged against 'lncome from other trading |
Yes* | No" | N/a* | ||
| activities'andtheproceedsfromsa | earea | sorecognisedaS,lncomefromothertrading | |||
| activities'. |
| royalties anddividends | be measured reliably. | |||
|---|---|---|---|---|
| lncomefrom membership | Membershipsubscriptions receivedinthe nature ofagift are recognised in Donations | Yes* | No* | N/a. |
| subscriptions | and Legacies. | |||
| Membership subscriptionswhich gives a member the right to buy services or other benefits arerecognised as income earned fromtheprovision of goods and services as |
Yes* | No* | N/a" | |
| income from charitableactivities | ||||
| settlementofinsurance claims |
lnsurance claims are onlyincludedinthe SoFA when the general income recognition criteria are met (5.10to6.tz rRStoz soRp)and are included as an item of other incomeinthe soFA. |
Yes* | No. | Nla* |
| lnvestmentgainsand losses |
Thisincludes any realisedor unrealised gains or losses on the sale of investments and anygainor lossresulting from revaluing investments to market valueatthe end of the year. |
No* | N/a- | |
| 2.3 EXPENDITURE | ANDLIABILITIES | |||
| Liabilityrecognition | Liabilities are recognisedwhereitis more likely thannotthat thereisa legalor constructive obtigalion committing the charity topayout resources and the amount of the obligation canbe measured with reasonable certainty |
No. | N/a" | |
| Governance andsupport costs |
Support costs have been allocated between governance costs and other support' Governance costs compriseall costs involving public accountabilityofthe charity andits |
Yes* | No. | N/a. |
| compliancewithregulation and good practice' | ||||
| Support costs includecentral functions and have been allocated to activitycost caiegories on abasis consistent withtheuse of resources, eg allocating property costs byflJorareas, orper capita, staff costsbythe time spent and other costsbytheirusage. |
Yes* | No* | ||
| Grantswithpefformance conditions |
Where the charity gives a grant with conditions for its payment being a specific level of service oroutput'tobe provided, such grants are only recognised in the SoFA once the |
No* | N/a. | |
| recipientofthegrant has provided the specifled service or output' | ||||
| Grantspayablewithout performanceconditions |
Where there are no conditions attachingtothe grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation mustbe |
Yes* | No* | N/a. |
| recognised. | ||||
| Yes' | No* | N/a. | ||
| Redundancycost | The charity made noredundancy payments during the reporting period' | |||
| Yes* | No* | N/a" | ||
| Deferred income | No material ltem ofdeferred income has been includedinthe accounts' | |||
| Creditors | The charity has creditorswhich are measured at settlement amounts less any trade discounts |
Yes* | No. | N/a* |
| Provisionsfor liabilities | Aliability is measuredon recognition at its historical cost and then subsequently measuredatthebestestimate of the amount required to settle the obligationatthe |
Yes* | No. | N/a. |
| Basic financial instruments |
reporting date Thechaiityaccountsfor basic financial instruments on initial recognition as per paragraph10.7FRS102SORP.SubseQuentmeasurementisas per paragraphs1'117 to11.19, FRS102SORP. |
Yes* | Not | N/a. |
| 2.4 ASSETS | ||||
| Tangible fixed assetsfor | These are capitalisedifthey can be used for more than one year, and cost at least | |||
| use by charity | Yes" | No. | N/a* | |
| They are valued at cost. | ||||
| The depreciation ratesand methods used are disclosed in note14 | ||||
| lntangible fixed assets | The charity has intangiblefixed assets, that is, non-monetary assets that do not have physical substance but are identifiableand are controlledbythe charity through custody oriegal rights.Theamortisation rates and methods used are disclosed in note15 |
Yes* | No. | N/a. |
| No' | N/a" | |||
| They are valued at cost. | ||||
| Heritage assets | The charity has heritageassets, that is, non-monetary assetswithhistoric, artistic, scientific,iechnological,geophysicai or environmental qualities that areheldand maintainedprincipittyfoitneircontributiontoknowledge andculture.The depreciation |
Yes* | No* | N/a" |
| rates and methodsused as disclosed in note16 | ||||
| Yes* | No* | N/a* |
||
| They are valuedatcost. | ||||
| lnvestments | Fixed asset investmentsin quoted shares, traded bonds and similar investments are valued at initially atcostand subsequentlyatfair value (their market value)atthe year end.The same treatmentis applied to unlisted investments unless fair value cannotbe |
Yes* | No. | N/a* |
| measured reliablyinwhich caseitis measured at cost less impairment' | ||||
| lnvestmentsheld for resaleor pending their sale and cash and cash equivalents witha | Yes" | No* | N/a* |
| SectionC | Notesto the | accounts | ||||
|---|---|---|---|---|---|---|
| Note3 | lncome | |||||
| Restricted | ||||||
| Unrestricted | income | Endowment | ||||
| Analysisofincome | funds | funds | funds | TotalfundsPriorYear €€ |
||
| Donations | Donationsandgifts | |||||
| and legacies | Gift Aid | |||||
| Leqacies | ||||||
| General grantsprovidedbygovernmenVother | ||||||
| Membership subscriptions andsponsorships | ||||||
| which areinsubstance donations | ||||||
| Donated | goods,facilitiesandservices | |||||
| Other | 60,000 | |||||
| Total | 60,000 | |||||
| Gharitable | Foodand Beverage | |||||
| activities: | ||||||
| Snooker | ||||||
| Other | ||||||
| Other trading | ||||||
| activities: | ||||||
| Other | : | |||||
| Total | ||||||
| lncome from | lnterest income | |||||
| investments: | Dividend | income | ||||
| Rentaland leasing income | ||||||
| Other | ||||||
| Total | ||||||
| Separate | ||||||
| material item | ||||||
| ofincome | ||||||
| Tota | ||||||
| Other: | Conversionofendowment fundsinto income | |||||
| Gainondisposalof atangiblefixed assetheld | ||||||
| for charity's ownuse | ||||||
| Gain ondisposalofaprogramme related | ||||||
| investment | ||||||
| Royaltiesfromtheexploitation ofintellectual | ||||||
| propertv | riqhts | |||||
| Other | ||||||
| Total |
| SectionC | Notestothe accounts | ||
|---|---|---|---|
| Note5 Donated goods,facilitiesandservices |
|||
| This year | Last year | ||
| I | t | ||
| Secondedstaff | |||
| Useof property | |||
| Other | |||
| Pleaseprovide details ofthe | |||
| accountingpolicyfor the recognition | |||
| andvaluationof donatedgoods, | |||
| facilitiesand services. | |||
| N/A | |||
| Pleaseprovide details of any | |||
| unfulfilled conditionsandother | |||
| contingencies attachingtoresources | |||
| fromdonated goods andservices not | |||
| recognised inincome. | N/A | ||
| Pleasegive details ofother formsof | |||
| otherdonated goods andservices | |||
| recognisedin theaccounts,eg | |||
| contribution ofunpaidvolunteers. |
| Note6 | Expenditure | |||||||
|---|---|---|---|---|---|---|---|---|
| Restricted | ||||||||
| Analysis ofexpenditure | Unrestrictedincome funds funds |
Endowment funds |
Total funds s |
Prior year t |
||||
| Expenditureon | lncurred seeking donations | |||||||
| raisingfunds: | lncurred seeking legacies | |||||||
| lncurred seekinggrants | ||||||||
| Operating membership schemesand | ||||||||
| sociallotteries | ||||||||
| Staging fundraising events | ||||||||
| Fundraising agents | ||||||||
| Operating charity shops | ||||||||
| Operatingatrading company | ||||||||
| undertaking non-charitable trading | ||||||||
| activity | ||||||||
| Advertising, marketing, direct mailand | ||||||||
| oublicitv | ||||||||
| Start up costs incurredingenerating | ||||||||
| new sourceoffuture income | ||||||||
| Database development costs | ||||||||
| Other trading activities | ||||||||
| lnvestment managementcosts: | ||||||||
| Portfolio manaqement costs | ||||||||
| Cost of obtaining investment advice | ||||||||
| lnvestment administration costs | ||||||||
| lntellectualpropertyIicencing costs | ||||||||
| Rent collection,propertyrepairsand | ||||||||
| maintenance charges | ||||||||
| Totalexpenditureon raisingfunds | ||||||||
| Expenditureon | Food and Beverage | |||||||
| charitable activities |
Establishment Expenses Professional FeesandLicenses |
3,784 630 |
900 1.404 |
|||||
| Bank charges | 24 | |||||||
| Totalexpenditureon charitable activities |
4,438 | 2,304 | ||||||
| Separate material | ||||||||
| item of expense | ||||||||
| Total | l | |||||||
| Other | ||||||||
| Total otherexpenditure | ||||||||
| TOTAL EXPENDITURE |
| Other information: Analysis of expenditure on charitableactivities |
||||
|---|---|---|---|---|
| Grant | ||||
| Activity or programme Activitiesundertaken directly |
funding of |
Support Costs |
Totalthis year |
Total prioryear |
| E | activities t |
€ | I | |
| Activity1 | ||||
| Activity2 | ||||
| Other | ||||
| Total | ||||
| Prioryearexpenditure on charitable activities | ||||
| canbeanalysedasfollows: | ||||
| Withintheexpenditure itemsabovethe | ||||
| followingitems arematerial:(pleasedisclose | ||||
| thenature,amountand anyprioryear | ||||
| amounts) | ||||
| Wheresums originally denominatedin | ||||
| foreign currencyhave beenincludedin | ||||
| expenditure,explainthe basisonwhich | ||||
| sumshave beentranslatedinto sterling (or | ||||
| the currencyinwhichtheaccountsaredrawn | ||||
| up). |
| This year f |
Last year t |
|---|---|
| 400 | 1224 |
| Pleasecompletethis 14.1Cost or valuation |
noteifthecha | rityhasany t | angible fixed as | sets | ||
|---|---|---|---|---|---|---|
| FreeholdIand | Otherland & | Plant, | Fixtures, | Total | ||
| &buildings | buildings | machineryand | fittingsand | |||
| motor vehictes | equipment | |||||
| E | € | f | E | f | ||
| Atthebeginning of | ||||||
| theyear | ||||||
| Additions | 22,854 | 22,854 | ||||
| Revaluations | ||||||
| Disposals | ||||||
| Transfers* | ||||||
| Atend of the year | 22,854 | 22,854 | ||||
| 14.2Depreciation and | impairments | |||||
| **Basis | SLorRB | SLorRB | SLorRB | 1O%SL | SLorRB | Straight |
| Line ("SL") | ||||||
| orReducing | ||||||
| Balance | ||||||
| ("R8") | ||||||
| **Rate | ||||||
| Atbeginningofthe | ||||||
| year | ||||||
| Disposals | ||||||
| Depreciation | 2,285 | 2,285 | ||||
| lmpairment | ||||||
| Transfers* | ||||||
| Atend of the year | 2,285 | 2,285 | ||||
| 14.3Net bookvalue | ||||||
| Net book value at the | ||||||
| beginning of the year | ||||||
| Net book value at the | 20,569 | 20,569 | ||||
| end of the year |
| Pleasecompletethis n 15.1Cost or valuation |
oteifthecha | rityhasany int | angrble asset | s | |
|---|---|---|---|---|---|
| Project | Patents and | Other | Total | ||
| development | trademarks | ||||
| costs | |||||
| E | € | € | E | ||
| At beginning ofthe | |||||
| year | |||||
| Additions | |||||
| Disposals | |||||
| Revaluations | |||||
| Transfers* | |||||
| At endoftheyear | |||||
| 15.2Amortisationand | impairments | ||||
| **Methodof | SL orRB | SLorRB | SLorRB | SL orRB | StraightLine |
| amortisation | ("S1")or | ||||
| Reducing | |||||
| Balance | |||||
| (,,R8") | |||||
| "*Rate | |||||
| At beginningofthe | |||||
| year | |||||
| Disposals | |||||
| Amortisation | |||||
| lmpairment | |||||
| Transfers* | |||||
| At endofyear | |||||
| 15.3 Netbook value | |||||
| Natbook valueatthe | |||||
| beginningoftheyear | |||||
| Netbook valueatthe | |||||
| endofthe year |
| 20.1Analysisof creditors | ||||
|---|---|---|---|---|
| Amounts | fallingdue | Amountsfallingdueafter | ||
| withinoneyear | more than | oneYear | ||
| This year € |
Last year f |
This year € |
Lastyear € |
|
| Accrualsfor grantspayable | ||||
| Bank loansandoverdrafts | ||||
| Tradecreditors | ||||
| Payments received on accountfor contracts | ||||
| orperformance-relatedgrants | ||||
| Accrualsanddeferred income | ||||
| TaxationandsocialsecuritY | ||||
| Othercreditors | 375 | 675 | ||
| Total | 375 | 675 |