2022-02-28-accounts - Ashford Model Railway Museum

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Object	i	v	e	s and	activitie	s
						SORP reference
Summary			ofthe purposes of			Para 1.17	The purpose ofthe charity is to preserve	the
the charity				as set out	in its		finest examples ofmodel railways for future
governing			document				generations in working form and incorporate
							these into a permanent exhibition space
							through which visitors, including students	of
							all ages as well as the general public, can
							appreciate the role played by the railways	in
							shaping our social, economic and industrial
							develo ment.
Summary ofthe main activities in relation to those						Para 1.17and 1.19	A 1400sq ft rural business unit in Bethersden near Ashford was secured in
purposes			for the public				March 2021 as a base for AIMREC. It has
benefit,		in	particular,		the		been fitted out with model railways and
activities,			projects or		services		railway artefacts in the style ofa creative
identified			in the accounts.				studio and workshop that demonstrates the
							potential ofAIMREC as both a visitor
							attraction and an educational facility. The
							property is leased by a company owned	by
							one ofthe Trustees and AMRM contribute	to
							rental and running costs. An official opening
							with senior members ofAshford Borough
							Council and VIP guest Lady McAlpine took
							place on 13~ November 2021 with opening
							for members ofthe public a week later.
							Opening for visitors on a weekly basis has
							created a small income stream from
							donations and sales of refreshment and
							second hand items —there is no entry
							char e.
Statement				confirming		Para 1.18	We have referred to the guidance contained
whether		the trustees			have		in the Charity Commission's general
had regard				to the guidance			guidance on public benefit when reviewing
issued	by		the Charity				our aim and objectives and in planning our
Commission				on public			future activities. In particular, the trustees
benefit							consider how planned activities will
							contribute to the aims and objectives they
							have set.

You ma c	h	oo	se to	include f	urther statements	where relevant about:
					SORP reference
					Para 1.38
Policy on	grant making
Policy on	social investment				Para 1.38
including	program			related
investment
						The establishment ofthe Studio and
Contribution volunteers			made by		Para 1.38	Workshop and its opening and engagement with visitors on a weekly basis is done by an entirely volunteer team ofapproximately 15
						people not including Trustees. Attracting and
						developing this team is a major success in
						the year and is a direct consequence of
						establishing an operating location for
						AIMREC.
Other
Achievements				and	erformance
Summary ofthe main achievements ofthe charity, identifying the difference ihe charity's work has made to the circumstances of its Para 1.20						Opening the Studio 8 Workshop in Bethersden Providing an interesting and informative visitor attraction for the residents of Ashford 8 surrounding areas
beneficiaries			and	any wider		Attracting visitors ofdifferent ages and
benefits to whole.		society as a				backgrounds, particularly family groups and younger children. A total of417
						visitors had been welcomed from the
						opening day to the end of the reporting
						period. l roviding work experience through the
						set-up and operating stages to two
						autistic students with an interest in
						railways, one from Ashford College and
						one from the Caldecott Foundation who
						specialise in supporting students with
						learning difficulties. The obvious growth
						in confidence and personal development.
						gained by them has been a particularly
						satisfying outcome.
						Gaining positive visitor feedback via
						visitor surveys: 21%ofour visitors have
						completed a feedback form:
						o 99%were entertained
						o 97%learnt something
						o 90%took awa new ideas

o	100%liked	100%liked	the way
o	99%would		like to come back
Top words used		in	comments:
o	Friendly
o	Good
o	Great
o	Lovely
o	Enjoyed
o	Trains
o	Helpful
o	Thankyou

Additional		information	information	(optional)
You ma	choose to include			further statements	where relevant about
					There were no specific objectives for		2021-
Achievements			against	Para 1.41	22 as result ofthe uncertainty generated the impact ofthe COVID pandemic, other			by
objectives		set			than to progress the general	aims and
					objectives ofthe Charity. Establishing		the
					Studio and Workshop in Bethersden		has
					given an opportunity to plan	ahead with
					more certainty and create a platform		for the
					future develo ment ofthe roect.
					Again no specific objectives	were set	but	it is
Performance			offundraising	Para 1.41	now possible to generate an from the studio and workshop	income stream to contribute
activities	against objectives				towards running costs ofthe	unit.
set
					N/A
Investment		performance		Para 1.41
against objectives
Other

inancial review
Review ofthe charity's		Para 1.21	The charity's financial position has the
financial position at the end			potential to improve through the ability	to
ofthe period			generate regular income and donations	from
			activities in the Studio and Workshop,
			balanced against its running costs and	the
			support from its Trustees, both historically
			and in the resent.
Statement explaining	the	Para 1.22	The charity does not at this stage ofits
policy for holding reserves			development have a specific reserves	policy
stating why they are held			but it operates on the principle that no
			ex nse or liabilit will be incurred unless

						the charity	the charity	has the relevant cash and	has the relevant cash and	has the relevant cash and	has the relevant cash and	has the relevant cash and
						resources		to	satisfy	it.
Amount of	reserves held				Para 1.22	n/a
Reasons for holding zero					Para 1.22	See above
reserves
Details offund materially				in	Para 1.24	n/a
deficit
Explanation	ofany				Para 1.23	The long-term			future	ofAMRM		as conceived
uncertainties about the						will remain		dependent on the acquisition of
charity continuing		as a going				suitable	permanent			premises in the Ashford
concern						area. The		establishment			ofthe	studio and
						workshop		creates a		base	from	which to grow
						volunteer		resources,		generate funds, raise
						awareness		and grow an external network					to
						help deliver the aims and					objectives ofthe
						charit .
Additional	information		(optional)
You ma choose to		include		further statements		where relevant			about
						Voluntary		Donations,		Gift Aided where
The charity's principal					Para 1.47	possible Sales of	donated second				hand	materials	eg
sources of	funds (including					model railway			equipment,		books, DVDs
any fundraising)						Support	from		Trustees
Investment	policy	and			Para 1.46
objectives	including any
social investment		policy
adopted
A description of the principal					Para 1.46
risks facing the charity
Other

tructure,		governance	governance	and manag	ement
Description		of charity's			n/a
trusts:
Type of governing for example, rust			document: cieeo.	Para 1.25	The charity is controlled by its governing document, a deed oftrust, and,
!Aerlloiandum and			BAlcies ot		Memorandum &Articles	ofAssociation
Bssoclarioi	I	etc			lodged at Companies House on 22/02/13
					and as amended on 14/06/16.
How is the	charity			Para 1.25	Ashford Model Railway	is a private
constituted?					company, limited by	guarantee,
					re istered in En land 8	Wales.

mes	ofthe charity tr	ustees who manage	the charity
	Trustee name	Office (ifany)	Dates acted ifnot forwhole ear	Name toa	ofperson (or body) entitled oint trustee ifan
1	C R Parsons
2	D M Stratton
3	R D E Brown
4	M J Coombs
5	H E Maynard
6	FGarner
7
8
9
10
11
12
13
14
15
16
17
18
19
20

								~	e
a e 4
				00z
				8			Restricted
				4	Unrestricted		income	Endowment			Prior year
Recommended categories			by activity			funds	funds		funds	Total funds	funds
Income (Note 3)						F01	F02		F03	F04	F05
Income and endowments		from:
Donations and legacies				S01		6,661				6,661	6,620
Charitable activities				S02		320				320
Other trading activities				S03		600				600
Investments				S04
Separate material item ofincome				S05		52,371				52,371
Other				S06		1,800				1,800
Total				S07		61,752				61 752	6,620
Expenditure (Notes 6)
Expenditure on:
Raising funds				S08
Charitable activities				S09		6,149				6,14S	5,126
Separate material expense	item			S10
Other				S11
Total				S12		6,149				6,149
Net income/(expenditure)			before tax for
the reporting period				S13		65,603				55,603	1,494
Tax payable				S14
Net income/(expenditure)			after tax
before investment	gains/(losses)			S15		55,603				55,603	1,494
Net gains/(losses) on
investments				S16
Net income/(expenditure)				S17		55,603				55,603	1,494
Extraordinary items				S18
Transfers between	funds			S19
Other recognised	gains/(losses):
Gains and losses on revaluation		offixed assets for the
charity's own use				S20
Other gains/(losses)				S21
Net movementin	funds			S22		55,603				55603	1,494
Reconciliation of
funds:
Total funds brought forward				S23	-	29,720				29,720	31,214
Total funds carried forward				S24		25,883				25,883 -	29,720

			I
			O
			8			Restricted
				Unrestricted		income	Endowment	Total this		Total last
					funds	funds	funds	year		year
										E
Fixed assets					F01	F02	F03	F04		F05
Intangible assets		(Note 15)	B01
Tangible assets		(Note 14)	Bo2
Heritage assets		(Note 16)	B03		30,000					30,000
Investments		(Note 17) Total fixed assets	B04 Bos		3,0			30,000		30,000
Current assets
Stocks		(Note 18)			1,800
Debtors		(Note 19)	B07		5,795			-- --5;795
Investments		(Note 17.4)	B08
Cash at bank and	in hand (Note 24) Total current assets		B09 B10		7,891 15,4			77891 1, 86		2,908 2,908
Creditors: amounts		falling due within
one year (Note 20)			B11		19,604			-= - '-39,804-:::		62,628
Net current		assetsl(liabilities)	B~2	- .	4,11			4,	-	59,720
Total assets less		current liabilities	B~3							29,720
Creditors: amounts		falling due after
one year	(Note 20)		B14
Provisions for liabilities			B15
Total net assets orliabilities			ate		25,882			25,882	-	29,720
Funds ofthe Charity
Endowment funds	(Note 27)		B17
Restricted income	funds (Note 27)		B18
Unrestricted funds			B19		25,882					29,720
Revaluation reser ve			B20
Fair value reserve			B21
		Total funds	B22		25,882			2, 82		29,720

(i) the nature ofany changes;
(ii)the effect ofthe change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effectofthe change in one or
more future periods.

1.5Nlaterial prior year errors
No material rior ear error have been identified in the re ortin	eriod	3.47FRS102SORP .
Yes No v "-Tickas appropriate
Please disclose:
(i) the nature ofthe prior period error;
(ii)for each prior period presented in the accounts, the
amount ofthe correction foreach account line item
affected; and
(iii) the amount ofthe correction atthe beginning ofthe
earliest prior period presented in the accounts.

			~ ~ ~
Note 2			Accounting policies
2.2 INCOIIE
Recognition		ofIncome	These are included in the Statement ofFinandal Activities (SoFA)when;
			~ the charity becomes entitled to the resources; ~ it is more likely than not that the trustees will receive the resources;	Yes*	No'	N/a*
			~ the monetary value can be measured with suificient reliability.
Offsetfing			There has been no offsetting ofassets and liabilities, or income and expenses, unless required or permitted by the FRS102SORP orFRS102.
			Grants and donations are only induded in the SoFA when the general income recognition	Yes*
			criteria are met (5.10to 5.12FRS102SORP).
			In the case ofperformance related grants, income must only be recognised tothe extent that the charity has provided the spedfied goods orservices as entitlement tothe grant only occurs when the performance related conditions are met (5.16FRS102SORP).	CQ
			Legacies are induded in the SOFA when receipt is probable, that is, when there has
Legacies			been grant ofprobate, the executors have established that there ars sufficient assets in the estate and any conditions attached to the legacy are either within the control ofthe
			charity or have been met.
Government		grants	The charity has received government grants in the reporting period	Q		CI
			Gift Aid receivable is induded in income when there isa valid dedsration from the donor.
Tsx reclaims		on	Any Gift Aid amount recovered on a donation is considered tobe part ofthat gift and is
donathns	and gifts		treated as an addition to the same fund as the initial donation unless the donor or the
			terms ofthe appeal have specified otherwise.
Contractual		income and	This is only induded in the SoFA once the charity has provided the related goods or
performance		related	services or met the performance related conditions.
grants
Donated goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical todo so.		CD
			The costofany stock ofgoods donated for distribution to beneficiaries isdeemed to be
			the fair value ofthose 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 atthe carrying amount ofthe stocks at distribution.	CO
			Donated goods for resale are measured at fair value on initial recognition, which isthe
			expected proceeds from sale less the expected costs ofsale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance	Yes"	No*	N/a
			sheet. On its sale the value ofstock is charged against 'Income from other trading
			activities' and the proceeds from sale are also recognised as 'Income from other trading
			activities'.
			Goods donated for on-going use by the charity are recognised as tangible fixed assets	Yes*	No*	N/a*
			and induded in the SoFAas incoming resources when receivable.
			Gifts in kind for use by the charity are induded in the SoFAas income from donations	Yes*	No	N/a*
			when receivable.
Donated services and			Donated services and facilities are induded in the SOFA when received at the value of	Yes*	No*	N/a*
facilities			the gift tothe charity provided the value ofthe gift can be measured reliably,
			Donated services and facilities that are consumed immediately are recognised as income	Yes	No*	N/a*
			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.	Yes*	No' N/a CO
Volunteer	help		The value ofany voluntary help received is not induded in the accounts but isdescribed in the trustees' annual report.	Yes*	No*	N/a*
Income from interest,			This is induded in the accounts when receipt is probable and the amount receivable can	Yes*	No*	N/a*
royalfies and dividends			be measured reliably.

Income from subscrlptlons	membership	Membership subscriptions received in the nature ofa gift are recognised in Donations and Legacies.	C	O
		Membership subscriptions which gives a member the right to buy services orother	Yes"	No*	N/a"
		benefits are recognised as income earned from the provision ofgoods and services as
		income from charitable activities.
Settlement ofInsurance claims		Insurance daims are only induded in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP) and are induded as an item ofother income in the SoFA.
Investment gains and losses 2.3EXPENDITURE		This indudes any realised or unrealised gains orlosses on the sale of investments and any gain or loss resulting from revaluing investments to market value atthe end ofthe year. AND LIABILITIES	CO
Uabllity recognitton		Liabilities are recognised where it is more likely than not that there isa legal or constructive obligation committing the charity to pay out resources and the amount ofthe obligation can be measured with reasonable certainty.	Yes*	No	N/a*
Governance	and support	Support costs have been allocated between governance costs and other support.
costs		Governance costs comprise all costs involving public accountability ofthe charity and its
		compliance with regulation and good practice.
		Support costs indude central functions and have been allocated toactivity cost
		categories on a basis consistent with the use ofresources, eg allocating property costs
		by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with	performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions		service or output tobe provided, such grants are only recognised inthe SoFA once the
		recipient ofthe grant has provided the specwed service or output.
Grants payable without performance conditions		Where there are no conditions attaching to the grant that enables the doror charity to realistically avoid the commitment, a liability for the full funding obligation must be	Yes"	No	N/a*
		recognised.
Redundancy	cost	The charity made no redundancy payments during the reporting period.	Yes	No"	N/a
Deferred Income		No material item ofdeferred income has been induded in the accounts.	Yes"	No	N/a*
Creditom		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 histoncal cost and then subsequently measured atthe best estimate ofthe amount required to settle the obligation at the	Yes*	No"	N/a*
		reporling date
Basicfinancial instruments		The charity accounts for basic Snancial instruments on initial recognitlon as per paragraph 10.7FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to 11.19,FRS102SORP.	Yes*	No*	N/a*
2.4ASSETS
Tangible fixed assets for		These are capitalised ifthey can be used for more than one year, and cost at least
use by charity
		They are valued at cost.
		The depreciation rates and methods used are disdosed in note 14.
		The charity has intangible fixed assets, that is, non-monetary assets that do not have
intangible fixed assets		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 15.
		They are valued at cost.	Yes*	No	N/a
		The chadty has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and	Yes*	No*	N/a*
		maintained pitnd pally for their contribution to krewledge and culture. The depreciation
		rates and methods used as disdosed in note 16.
		They are valued atcost.
		Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments		valued at initially at cost and subsequently at fair value (their market value) atthe year end. The same treatment is applied to unlisted investments unless fair value cannot be	Yes*	No*	N/a*
		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 matunty date ofless than 1 year are treated as current asset investments	C	D

Yes*	No	N/a
Yes*	No*	N/a*
Yes*	No*	N/a*
CD

										~		~
Note 3
																Restricted
					Analysis ofIncome										Unrestdcted	Income	Endowment
															funds	funds	funds	Total	funds f		Prior year f
Donations			Donations		and	ifts									6300				6	300	6620
			Gift Aid												361					361
			Le acies
			General grants provided						by government/other
			charities
			Membership		subscriptions					and sponsorships
			which are	in substance				donations
			Donated	oods,		facilities			and		services
			Other
														Total	6,661				6,661		6,620
Charitable
activities:
			Raffle												320					320
			Other
														Total	320					320
Other trading
activities:
			Sale of2nd		hand	oods									600
			Stock held		for resale										1 800
			Other
														Total	2,400
Income from			Interest income
			Dividend	income
			Rental and		leasin	income
			Other
														Total
Separate			Release of		loans	to	charity			as	giR	aided
material	item		donations												28525
			Release of		loans	to	charity			as	donations				23846
														Total	' 52371
Other.			Conversion		ofendowment					funds into income
			Gain on disposal			ofa tangible					fixed asset			held
			for chari	's own		use
			Gain on disposal			of	a programme					related
			investment
			Royalties	from the exploitation							of	intellectual
			ro e ri		hts
			Other
														Total
TOTAL															61 752				6981		6620
Other information:
All income In the prior year					was unrestricted					except for.
(please provide			descrtpdon		and amounts)
Where any endowment fund isconverted									into income in				the
reporting		period, please give the				reason		forthe			conversion.
Within the income items above the following items material: (please disclose the nature, amount and year amounts)												are any prior			Loans from the Director's were released amounting toa total off36,868, with f22,820ofthat being gift aided (exduding tax). A release ofloan amounting f10,000from an unassociated was also received in the ear.
Where sums originally denominated							in foreign				currency		have
been included			in income,	explain		the	bash			on which those
sums have been translated					Into sterling			(or		the	currency		in
which the		accounts are drawn up).

nt grants
		This	year	Last	year
Description
	Total

Please provide details ofthe accounting policy for the recognitlon and valuation ofdonated goods, facilities and services.	No depreciation ofthe model railway layouts is provided as they have an indefinite useful life however an impairment review will take place each year.	No depreciation ofthe model railway layouts is provided as they have an indefinite useful life however an impairment review will take place each year.	No depreciation ofthe model railway layouts is provided as they have an indefinite useful life however an impairment review will take place each year.	No depreciation ofthe model railway layouts is provided as they have an indefinite useful life however an impairment review will take place each year.	No depreciation ofthe model railway layouts is provided as they have an indefinite useful life however an impairment review will take place each year.	No depreciation ofthe model railway layouts is provided as they have an indefinite useful life however an impairment review will take place each year.
Please provide details ofany
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details ofother forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unpaid volunteers.

Note 6		Expenditure
						Restricted
		Analysis ofexpenditure		Unrestricted funds		income funds	Endowment funds	Totalfunds f		Prior year
Expenditure	on	Incurred seeking donations
raising funds:		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 trading
		activi
		Advertising, marketing, direct	mail and
		ublici
		Start up costs incurred in generating
		new source offuture income
		Database development costs
		Other trading activities
		Investment management costs:
		Portfolio mana ement 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	Legal fees								3,642
charitable activities		Accountancy fees		945						900
		Bank &service charges			26					499
		Domain renewal			135				135	85
		Insurance			792				792
		Light &heat		751					751
		Rent		3,032				3,032
		Telephone		468
		Total expenditure on charitable activities		6,149				6,149

Separate material	Non-refundable	deposit written off
item ofexpense
	Total
Other	Bank interest
	Travel 8 Subsistence
	Total other expenditure

						Grant
Activity or programme			Activities undertaken		directly	funding of	Support Costs	Total this year	Tofal prior year
						activities
Activity		1
Activi		2
Other
Total
Prior	year expenditure		on charitable	activities
can be		analysed as follows:

was paid please ent	er '0'in the appropriate	box(es).
					This year	Last year
						E
Independent examiner's fees
					324	324
Assurance services	other than independent	examination
Tax advisory fees
Other fees (for example: financial advice, consultancy,			accountancy	services) paid
to the independent	examiner				621	576

13.1 A	nal	ysis ofgrants paid (i	ncluded in costofcharitab	le activities)
			Grants to	Grants to
		Analysis	institutions	individuals	Support costs	Total
Activity	or	project 1
Activi	or	ro'ect 2			nil
Activi	or	roect3			nil
Activit	or	ro'ect 4			nil
		Total			nil

		Freehold	Other land 8	Plant,		Fixtures,
		Lbuildings	buildings	machinery	and	fittings and
				motor vehicles		equipment
At the beginning	of
the year
Additions
Revaluations
Disposals
Transfers "
At end ofthe year

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

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

Please provide	a description ofthe events and	a description ofthe events and
circumstances	that Ied to	the recognition or
reversal ofan	impairment	loss.

		Project	Patents and
		development	trademarks
		costs
At beginning	ofthe
year
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year

	*"Iiethod of	*"Iiethod of	Straight
am ortisation			("SL")or
			Reducing
			Balance
			IIRBII
		"*Rate
At beginning ofthe
year
Disposals
Amortisation
impairment
Transfers*
At end of	year
15.3 Net	book	value
Nat book	value	at the
beginning	ofthe year
Net book	value	at the
end ofthe year

15.4 Accounting policy
Please disclose the accounting policy for intangible	axed assets including:
Reasons for choosing
amortisation rates
Policies forthe recognition of any
capital development

16.6 Revaluation
ifan accounting policy ofrevaluafion	is adopted, please provide:
the effective date ofthe revaluation
the name ofindependent valuer, ifapplicable
qualifications ofindependent valuer
the methods applied and significant	assumptions
any significant limitadons on the valuafion

16.7Analysis ofheritage assets by class orgroup distinguishing	16.7Analysis ofheritage assets by class orgroup distinguishing	16.7Analysis ofheritage assets by class orgroup distinguishing	those atcost and those at valuation	those atcost and those at valuation	those atcost and those at valuation
			At valuallon	Group	Atcost Group 8	Total
			A
Carrying amount at ths beginning	ofthe period			30,000		30,000
Additions
Disposals
Dsprsciationfimpairmsnt
Revaluation
Carrying amount at the snd ofperiod				30,000		30,000
16.8 Heritage assets (where heritage assets are not recognised			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.

16.9Five year summary	16.9Five year summary	assets transactions
		2019/20	2019/20	2018/19	2017/18		2016/17
Purchases
Group A
Group B
Group C
Other
Donations
Group A						30,000
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

18.1 Plea activities.	se state the carrying	amount ofsto	ck and w	ork in p	rogress anal	ysed betwee	n
			Stock		Donated	goods
							Work ln
		For	For	resale	For	For resale	progress
		distribution			distribution
Charitable	activities:
Opening
Added in period				1,800
Expensed	in period
Impaired
Closing				1,800
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

			This year
Trade debtors
Prepayments	and accrued income
Other debtors			5,7S5
		Total	5,795

19.2 Disclos	ure ofdebtors recoverable in more t	han 1year (included in	debtors abov	e)
			This year	Last year
Trade debtors
Prepayments	and accrued income
Other debtors
		Total

20.1 Analysis ofcredito	rs
		Amounts	falling due	Amounts	falling due after
		within one year		more	than	one year
		This year	Last year	This year		Last year
						f.
Accruals for grants payable
Bank loans and overdrafts
Trade creditors			85
Payments received on	account for contracts
or performance-related	grants
Accruals and deferred	income	945	2,400
Taxation and social security
Other creditors		18,659	60,143
	Total

Note	24 Cash at bank and	in hand
					This year	Last year
Short	term cash investments	tless than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				7,891	2,908
Other
Total					7,8

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n or	other beneffts p	aid toatrustee by th	rity orany ins	titution orcompany conne	titution orcompany conne	cted with it.
				Amounts paid or		benefit value
					his ear			Last year
Name	oftrustee	Legal authority (eg order, governing document)	Remuneration	Pension contribution	Redundancy (including loss of offic)lex	Other	TOTAL
					gratis

Please give details ofwhy remuneration oroNer
employment beneffts were paid.
Where an exgratia payment has been made to a	trustee,
provide an explanation ofNe nature ofthe payment.
Ifa third parly has been reimbursed forproviding	one or
more trustees, state the nature ofthe payment and
amount ofthe reimbursement.
State the number oftrustees to whom retirement	beneffts
are accruing under adeffned contribution pension
scheme.

No trustee expenses have	been incurred			TRUE
	Type ofexpenses reimbursed		This year	Last year
Travel
Subsistence
Accommodation
Other (please specify):
		TOTAL

									Amounts
Name ofthe trustee or related party	Relationship to charity	Description of transaction(s)	the	Amount	Balance at period end	Provision for bad debts at period end			written off during reporting
									eriod
C R Parsons/SP	Trustee/Director	Loan to charity			13,481
Toiletries
In relation to the transactions above,		please provide the
terms and conditions,	including any security and the			Loans from	Trustees and SP Toiletries, a company		controlled	by common	directors and
nature ofany payment	(consideration)	to beprovided	ln	shareholders,	Messrs C R Parsons and D M Stratton, repayable			upon demand.
settlement
Forany related party,	please provide	details ofany
guarantees given orreceived.