**HELP!** To prepare cross border charities, click here **Sequential step process for preparing a set of FRS This sheet is protected as there are hidden data e**
## **Workbook properties have been set up**
**This FRS102 template is for ALL SIZES of charity operating in England & Wales WITHOUT**
**The current status of the steps process :-**
> _**Pre commencement data**_ **WARNING ! The job CANNOT**
> _**Registration & scrutiny data**_ **WARNING ! The job CANNOT**
> _**Trustees' Annual Report Data**_ **This section has been comple**
> _**Data to finalise the accounts**_ **WARNING ! The job CANNOT**
**This template is valid for the FRS102 2015 SORP as modified by the SORP bulleti**
|**_Click for other sections_**
Trustees'Report
Balance sheet
Notes
DetailPL1
DetailPL2
_———~~—-C~~||
|---|---|
|**HELP files and the Operating Manual**
~~FC~~||
|**_HELP files in the operating manual are accessed from context sensitive link_**||
|**HELP!-**
Overview of the STEPs process
**HELP !**
Link to the contents of th||
|**Summary of the completed and non completed steps - The steps should be**||
|**_All Jurisdictions_**
**Pre commencement data**
For thresholds click he
~~Lo~~||
|**_PHASE 1 Steps 1 to 7_**
**_Completed_**
**Date of**||
|**Y/N**
**completion**||
|------------------------------------------------------------------------------------------------------------------------------------------------||
|**HELP!**
**STEP 1**
**Set Up the properties of the VT workbook?**
**Y**
------------------------------------------------------------------------------------------------------------------------------------------------
[|~~——~~|||
|**HELP!**
**STEP 2**
**Set Up the legal status of the charity?**
**Y**
[|~~——~~|||
|------------------------------------------------------------------------------------------------------------------------------------------------||
|**HELP!**
**STEP 3**
**Set Up the legal parameters?**
**Y**
------------------------------------------------------------------------------------------------------------------------------------------------
[|~~——~~|||
|**HELP!**
**STEP 4**
**Set Up Name and address details etc?**
**Y**
------------------------------------------------------------------------------------------------------------------------------------------------
[|~~——]~~||
**As this is NOT a company charity there is no requirement to complete step 5, which is not applicab**
**HELP! STEP 5 Set Up Company data settings?** Y ------------------------------------------------------------------------------------------------------------------------------------------------ **As this is NOT an UNINCORPORATED charity there is no requirement to complete step 6, which is n applicable on the basis of the data you have entered in STEP 2**
**This step is for unincorporated charities only HELP! STEP 6** Y **(not CIOs) - It should be ignored for this charity** ------------------------------------------------------------------------------------------------------------------------------------------------ **HELP! STEP 7 Set Up Overseas Jurisdictions details?** Y _**England & Wales**_ **Registration & scrutiny data** For thresholds click he _**PHASE 2 Steps 8 to 10 Completed**_ **Date of Y/N completion** ------------------------------------------------------------------------------------------------------------------------------------------------ **Set Up Charity registration details:- England & HELP! STEP 8** Y **Wales?** ------------------------------------------------------------------------------------------------------------------------------------------------ **As this is NOT a Registered Society there is no requirement to complete step 9, which is not applica the basis of the data you have entered in STEP 2 Set Up type of scrutiny - Audit or Accountant's HELP! STEP 9** Y **Report or Exempt from independent scrutiny** ------------------------------------------------------------------------------------------------------------------------------------------------ **Set Up type of scrutiny - Audit or Accountant's HELP! STEP 10** Y **Report or Exempt from independent scrutiny?** _**You have now completed the pre accounts preparation data - proceed to 'E All Jurisdictions**_ **Entering Trustees' Annual Report data** _**Phase 3 One step only - Step 12 Step 11 is not used in this template Completed**_ **Date of Y/N completion** ------------------------------------------------------------------------------------------------------------------------------------------------ _**Ensure autohide is OFF before carrying out STEP 12 Note - the Trustees Annual Report (TAR) can be drafted and redrafted at any stage**_ **HELP! STEP 12 Set Up draft of the Trustees' Annual Report?** Y
|**_All Jurisdictions_**
**Entering planning data, accounts and formatting data, and f**|
|---|
|**_Phase 4_**
**_18 steps - Steps 21 to 42_**
**_Steps 13 to 20 are not used in this template_**|
|**_Completed_**
**Date of**|
|**Y/N**
**completion**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 21**
**Established validity of appointment?**
y|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 22**
**Planned the assignment?**
y|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 23**
**Entered the Trial Balance?**
N|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**There is hidden data in this row - do not delete**|
|**HELP!**
**STEP 24**
**Analysed prior year surplus by funds?**
Y|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 25**
**Set Up breakdown of income by donors etc**
y|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 26**
**Selected the modules of the SORP?**
**y**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 27Set up Activity Analysis parameters?**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use**|
|**HELP!**
**STEP 28You should go to STEP 30**
**Y**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use a**|
|**HELP!**
**STEP 29You should go to STEP 30**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**As a small charity, you MUST use Step 30**|
|**HELP!**
**STEP 30**
**Y**
**Reallocated overheads when activity analysis**
**not used**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 31**
**Analysed funds transfers?**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 32**
**Entered key data for the accounts?**
**Y**|
------------------------------------------------------------------------------------------------------------------------------------------------ **As a small charity, you should NOT use STEP 33 as you have chosen NOT to use activity HELP! STEP 33 This does not apply. Go to STEP 34 y**
|------------------------------------------------------------------------------------------------------------------------------------------------|
|---|
|**HELP!**
**STEP 34**
**Adapted the notes to the accounts?**
**y**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 35**
**Determined which accounting policies to hide?**
**y**|
|**_Note - This step can be modified at any stage in the accounts process and should be revie_**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 36**
**y**
**Determined if an Income & Expenditure ac is**|
|**required?**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 37**
**Analysed items on Detail PL2 and Detail PL1**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 38**
**Formatted the prior period SOFA?**
**y**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 39 Prepared a cash flow statement?**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 40**
**Formatted pages and page breaks?**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 41**
**Set report data for printing eg pages etc?**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
|**HELP!**
**STEP 42**
**Reviewed/ Printed off the accounts for signature**
**N**|
|------------------------------------------------------------------------------------------------------------------------------------------------|
**This rows below here should not be deleted or modified, and no rows or columns should b All cells in this section are locked and prohibited for use**
**----- Start of picture text -----**
Ver 18 EW FRS102 NONEND 1
**----- End of picture text -----**
## **S102 SORP (2016 update) compliant accounts**
## **elements - You can only enter data in the blue shaded cells**
Click for the SORP Bulletin Feb 2 **Click for Video T endowment funds HELP HELP** Changes in the 2016 mod **be progressed until this step has been completed** _**STEP 23 If any STEP is gre**_ **be progressed until this step has been completed** _**STEP 23 based on the data**_ **eted** _**step does not app**_ **be finalised until 'Y' is entered at the foot of this step** _**STEP 23**_ **in, February 2016** SOFA Scrutiny report Cash flow Return to 'Home - step summaryTop of TB
## _**ks in each section of the file . General sections are accessed from the links belo**_
he program manual **HELP!** Am I using the correct template?
## **e completed in sequential order**
|ere
|**_Link_**
**_to step_**
--------------------------------------------------------------------------------------------
**HELP!-**
**Overview of the STEPs process**
**_Remember to enter 'y' at the bottom of eac_**
**_step, to indicate completion_**|
|---|---|
|**_Completed_**
**n**
**by**
||
|---------------------------------------------||
|||
||Step 1
**You may proceed to the next step**|
|---------------------------------------------|-------------------
Step 2
**Data validated in Step 2**|
|||
|---------------------------------------------|-------------------
**If there is no data error indicated above You may**
**step**|
||Step 3
**You may proceed to the next step**|
|---------------------------------------------|--------------------------------------------------------------------------------------------|
||Step 4
**You may proceed to the next step**
-------------------|
|---------------------------------------------||
## **le on the basis of the data you have entered**
|--------------------------------------------
--------------------------------------------
ere
**not**|--------------------------------------------
--------------------------------------------
ere
**not**|Step 5
**There appears to be invalid input in Step 5 - Re en**
**If there is no data error indicated above Go to STE**
---------------------------------------------------------------------------------------------
**Data validated in Step 6**
Step 6
--------------------
**If there is no data error indicated above You may**
**step**|
|---|---|---|
|||Step 7
**You may proceed to the next step**|
|||**_Link_**
**_to step_**
**_Remember to enter 'y' at the bottom of each compl_**
---------------------------------------------------------------------------------------------
Step 8
**Data validated in Step 8**|
|**_E_**|**_Completed_**
**n**
**by**
--------------------------------------------||
||||
||--------------------------------------------
--------------------------------------------
**able on**|---------------------------------------------------------------------------------------------
**There appears to be invalid input in Step 9 - Re en**
Step 9
**If there is no data error indicated above You may**
---------------------------------------------------------------------------------------------
**If there is no data error indicated above You may**
**step**|
|||Step 10
**Data validated in Step 10**|
||**_nter accounts data' steps_**|Entering accounts data
**If there is no data error indicated above You may**
**to the next step**|
||||
||**_Completed_**|**_Link_**||
|---|---|---|---|
|**n**|**by**|**_to step_**|**_Remember to enter 'y' at the bottom of each compl_**|
|-----------------------------------------------------------------------------------------------------------------------------------------||||
## _**e. Any numerical entries in the TAR will be updated when the TB is entered or modified**_
Step 12 **You may proceed to the next step**
## **finalising the accounts**
|**_Completed_**
**n**
**by**
--------------------------------------------|**_Link_**
**_to step_**
**_Remember to enter 'y' at the bottom of each compl_**
---------------------------------------------------------------------------------------------|
|---|---|
||Step 21
**You may proceed to the next step**|
|--------------------------------------------|---------------------------------------------------------------------------------------------|
||Step 22
**You may proceed to the next step**|
|--------------------------------------------|---------------------------------------------------------------------------------------------|
||Step 23
**WARNING ! The job CANNOT be finalised until 'Y**|
|--------------------------------------------|---------------------------------------------------------------------------------------------
**entered at the foot of this step**|
||Step 24
**You may proceed to the next step**|
||---------------------------------------------------------------------------------------------|
|--------------------------------------------||
|||
||Step 25
**d h**|
||**You may procee to te next step**
---------------------------------------------------------------------------------------------|
|--------------------------------------------||
||Step 26
**You may proceed to the next step**|
|--------------------------------------------||
|||
|--------------------------------------------||
|**activity analysis - You should**||
|||
|--------------------------------------------||
----------------------------------------------------------------------------------------------------------------------------------------- **y analysis - You should go to STEP 34**
|--------------------------------------------|Step 33
**You may proceed to the next step**
---------------------------------------------------------------------------------------------
Step 34
**You may proceed to the next step**
---------------------------------------------------------------------------------------------
Step 35
**You may proceed to the next step**
---------------------------------------------------------------------------------------------
Step 36
**You may proceed to the next step**
---------------------------------------------------------------------------------------------
Step 37
---------------------------------------------------------------------------------------------
Step 38
**You may proceed to the next step**
---------------------------------------------------------------------------------------------
Step 39
---------------------------------------------------------------------------------------------
Step 40
---------------------------------------------------------------------------------------------
Step 41
---------------------------------------------------------------------------------------------
**This is a required process in the SORP and must**
**be completed before the next steps**
**This is a required process in the SORP and must**
**be completed before the next steps**
**This is a required process in the SORP and must**
**be completed before the next steps**
**This is a required process in the SORP and must**
**be completed before the next steps**|
|---|---|
|||
|--------------------------------------------||
|||
|**_ewed at finalisation_**
--------------------------------------------||
|||
|--------------------------------------------||
|||
|--------------------------------------------||
|||
|--------------------------------------------||
|||
|--------------------------------------------||
|||
|--------------------------------------------||
|||
|--------------------------------------------||
||Step 42
**This is a required process in the SORP and must b**|
|--------------------------------------------||
**18.02**
2016 modifying the FRS102 SORP
dified version of FRS102 SORP
_**eyed out, it means that**_
_**a you have entered, the ply**_
_**ow:-**_
## _**ch completed**_
--------------------------------------
**proceed to the next**
------
**ter the data EP 7** ------
**proceed to the next**
_**leted step**_ ------ **proceed to the next** ------ **ter the data proceed to the next step** ------ **proceed**
_**leted step**_ ------
_**d.**_
_**leted step**_ ---------------- **Y' is** ------
-----------
---------------------
-----------
**2.0**
------
----------------
**-**
------
------
------
------
------
------ **be** ------
## **Sequential step process for**
## **You have indicated that the step below has been satisfactorily completed**
~~[GEE~~ **STEP 1 Set Up the properties of the VT workbook? This sheet is protected as there are hidden data elements - You c** This FRS102 template is for ALL SIZES of charity operating in England & Wales WI
**The current status of the steps process :-** _**Pre commencement Registration & scrut Trustees' Annual Re Data to finalise the a**_ **This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
_**Applies to all char**_
## **Purpose of this step**
**This step confirms that you have set up the following VT workbook pro** _**Name of charity - Current period - Prior period - Whether c Cash flow statement MANDATORY for large charities - Op**_
## **What do I do in this step ?**
## _**Report of the Accountant/Auditor/Examiner**_
**DO NOT** alter the VT properties relating to the accountant's report, which is set as a examiner's report.
_**Suppressing the cash flow statement for smaller charities (ie with gross income of less**_ If you are preparing accounts for a smaller charities, for accounting periods commen should be suppressed by ensuring the 'cash flow statement' is NOT ticked in the VT
## _**Including the cash flow statement for all other charities**_
For all other charities ,the 'cash flow statement' is MUST be ticked in the VT propert
**Confirm you have completed this step by entering 'Y' in the final blue c**
## **Data input section**
**Have you correctly Set Up the properties of the VT workbook? - 'Y' or 'N' - Def**
_**Free Text area for this step, for comments and cross references to working pa**_
|**You have indicated that the step below has been satisfactorily completed**
**STEP 2**
**Set Up the legal status of the charity?**
**Subject to the limitations upon the scope of my work as detailed a**
This FRS102 template is for ALL SIZES of charity operating in England & Wales WI
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**This step confirms the legal status of the charity and determines the ba**
**What do I do in this step ?**|**You have indicated that the step below has been satisfactorily completed**
**STEP 2**
**Set Up the legal status of the charity?**
**Subject to the limitations upon the scope of my work as detailed a**
This FRS102 template is for ALL SIZES of charity operating in England & Wales WI
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**This step confirms the legal status of the charity and determines the ba**
**What do I do in this step ?**|
|---|---|
|||
|**STEP 2**||
|||
||
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**This step confirms the legal status of the charity and determines the ba**
**What do I do in this step ?**|
|||
|||
|||
- **1) Enter the legal status from the drop down list. Place your cursor in t 2) Enter the date of the governing document in the blue cell**
- **3) Confirm the description of 'Trustees' as you wish it to appear in repo**
_**(ignore this if it is a Registered Society)**_
## **4) Confirm you have completed this step by entering 'Y' in the final blu**
## **Data input section**
**1) Enter the legal status from the drop down list. Place your cursor in the grey**
## _**Charitable Incorporated Organisation CIO**_
**2) Entering the date of the Governing Document**
**If you wish the Trustees Annual Report to disclose the date of the Governing format dd/mm/yy :**
_**Enter the textual description for the Trustees -**_ **In most cases 'Trustees This could be 'Officers', Board of management' or something similar - enter th Using Capital letters at the start of the words will be consistent with the**
**Do not alter this from 'Trustees' if the entity is a Registered Society - th**
**Data Validation**
**You have selected a valid option for this step**
**You have correctly entered a legal status**
**Have you correctly Set Up the legal status of the charity? - 'Y' or 'N' - Default i**
_**Free Text area for this step, for comments and cross references to working pa**_
|**You have indicated that the step below has been satisfactorily completed**
**STEP 3**
**Set Up the legal parameters?**
**This sheet is protected as there are hidden data elements - You c**
This FRS102 template is for ALL SIZES of charity operating in England & Wales WI
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**This step confirms that the criteria and legal parameters are met for pre**
**What do I do in this step ?**
**1) Answer the questions in the blue cells below with a 'Y' or a 'N'.**
**_If the third question is answered with a 'Y' read the guidance in Append_**
**_The default entry is 'Y' to questions 1 and 2 and 'N' to question 3 but ch_**
**2) Confirm you have completed this step by entering 'Y' in the final blu**
**Why do I do this?**
**HELP!**
Why is the Small Company question being asked if the charity is not a comp|**You have indicated that the step below has been satisfactorily completed**
**STEP 3**
**Set Up the legal parameters?**
**This sheet is protected as there are hidden data elements - You c**
This FRS102 template is for ALL SIZES of charity operating in England & Wales WI
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**This step confirms that the criteria and legal parameters are met for pre**
**What do I do in this step ?**
**1) Answer the questions in the blue cells below with a 'Y' or a 'N'.**
**_If the third question is answered with a 'Y' read the guidance in Append_**
**_The default entry is 'Y' to questions 1 and 2 and 'N' to question 3 but ch_**
**2) Confirm you have completed this step by entering 'Y' in the final blu**
**Why do I do this?**
**HELP!**
Why is the Small Company question being asked if the charity is not a comp|
|---|---|
|||
|**STEP 3**||
|||
||
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**This step confirms that the criteria and legal parameters are met for pre**
**What do I do in this step ?**
**1) Answer the questions in the blue cells below with a 'Y' or a 'N'.**
**_If the third question is answered with a 'Y' read the guidance in Append_**
**_The default entry is 'Y' to questions 1 and 2 and 'N' to question 3 but ch_**
**2) Confirm you have completed this step by entering 'Y' in the final blu**
**Why do I do this?**
**HELP!**
Why is the Small Company question being asked if the charity is not a comp|
|||
|||
|||
|||
|||
## **Data input section**
## **1) Large or small charity**
## **Current Statutory limit**
**Does the gross income exceed the statutory limit shown above? Check that the data entered here is consistent with the scrutiny entered in Ste**
## **2) Small company conditions**
**Does the charity meet all the conditions for a SMALL company under the Com NOT a company?**
**As you have stated this meets the small company tests, the comments below**
**DO not delete this row - hidden validation data**
**This template is fully compliant with the requirements relating to small compa it contains a number of the more basic disclosure requirements required for m templates for medium or large companies should be first to provide a draft ba requirements, and then secondly check this draft, either to confirm that the d final version (say in Word) , having regard to specific Companies Act disclosu to the particular charity for whom accounts are being prepared.**
**It may be that in many cases, no additional work is required, and the template medium and large companies the use of a disclosure check list is essential.**
**If this process is done almost at the finalisation stage, then there should not b a final set of accounts using a Companies Act disclosure checklist. For a com If the charity does not meet the small company provisions, even if it is not a c**
## **3) Group Accounts**
**Are you preparing Group Accounts, where this charity is a member of t Have you correctly Set Up the legal parameters? - 'Y' or 'N' - Default is 'N'**
_**Free Text area for this step, for comments and cross references to working pa**_
|**You have indicated that the step below has been satisfactorily completed**
**STEP 4**
**Set Up Name and address details etc?**
**This sheet is protected as there are hidden data elements - You c**
This FRS102 template is for ALL SIZES of charity operating in England & Wales WI
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**_This step collates a variety of data about the charity so that elements o_**
**_or examiner's report, or the notes to the accounts can be automated an_**
**What do I do in this step ?**
**1) Answer the question about the operating name by entering data in t**
**2) Enter the address and contact details as shown below. Make sure yo**
**3) Confirm you have completed this step by entering 'Y' in the final blu**
**DO not delete this row - hidden validation data**
**Why do I do this? - refer to the comments below**|**You have indicated that the step below has been satisfactorily completed**
**STEP 4**
**Set Up Name and address details etc?**
**This sheet is protected as there are hidden data elements - You c**
This FRS102 template is for ALL SIZES of charity operating in England & Wales WI
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**_This step collates a variety of data about the charity so that elements o_**
**_or examiner's report, or the notes to the accounts can be automated an_**
**What do I do in this step ?**
**1) Answer the question about the operating name by entering data in t**
**2) Enter the address and contact details as shown below. Make sure yo**
**3) Confirm you have completed this step by entering 'Y' in the final blu**
**DO not delete this row - hidden validation data**
**Why do I do this? - refer to the comments below**|
|---|---|
|||
|**STEP 4**||
|||
||
**The current status of the steps process :-**
**_Pre commencement_**
**_Registration & scrut_**
**_Trustees' Annual Re_**
**_Data to finalise the a_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**_Applies to all char_**
**Purpose of this step**
**_This step collates a variety of data about the charity so that elements o_**
**_or examiner's report, or the notes to the accounts can be automated an_**
**What do I do in this step ?**
**1) Answer the question about the operating name by entering data in t**
**2) Enter the address and contact details as shown below. Make sure yo**
**3) Confirm you have completed this step by entering 'Y' in the final blu**
**DO not delete this row - hidden validation data**
**Why do I do this? - refer to the comments below**|
|||
|||
|||
|||
## **HELP!** Why is the common name question being asked? **HELP!** Why are the name and address details being asked?
## **Data input section**
## **1) Common name**
|**What is the operating name of the charity, or**
**which it is known ?**|**name by**|Brixton Mosque and|I|I|
|---|---|---|---|---|
|**2) Address and contact details**|||||
|**_Enter the address of the charity_**|**_Line 1_**|1 Gresham Road|||
||**_Line 2_**|Brixton|||
||**_Line 3_**|London|||
||**_Line 4_**|United Kingdom|||
||**_Post code_**|SW9 7PH|||
|**_Enter the telephone number of the charity_**||020 7735 9967|||
|**_Enter the email address of the charity_**||info@brixtonmasjid.c|||
|**_Enter the web address of the charity_**||brixtonmasjid.co.uk|||
## **Enter the details of the company registered office below.**
**3) Is the company registered office the same as the above address?**
**Complete the rows below with the company registered office det**
|**3a) Enter the company registered office address**|**_Line_**|**_1_**|
|---|---|---|
||**_Line_**|**_2_**|
||**_Line_**|**_3_**|
||**_Line_**|**_4_**|
||**_Post_**|**_code_**|
**Have you correctly Set Up Name and address details etc? - 'Y' or 'N' - Default**
Return to 'Home - ste
_Free Text area for this step, for comments and cross references to working papers_
## **As this is NOT a company charity , this range of the template has been suppressed as it relat the data you have entered in STEP 2**
**STEP 5 Set Up Company data settings? - For company charities established under co This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**This is not a com entered in Step 5**
## **Purpose of this step**
_**This step is for charities with a corporate identity (other than a CIO or SCIO) a used throughout the accounts and tailors the template accordingly.**_
## **What do I do in this step ?**
_**1) Enter the type of the entity from the drop down list- Place your cursor in th**_
_**2) Enter the company number in the blue box, (including leading zeros). If the**_
_**3) Confirm you have completed this step by entering 'Y' in the final blue cell. U**_
## **Data input section**
**1) Enter the type of the entity from the drop down list- Place your cursor in th As this is an incorporated COMPANY charity , you MUST choose entered in Step 5**
## **x Data not entered in Step 5**
**2) If applicable, enter the Company Registration Number below AND in the VT** _**Enter the Company Registration Number in the bue cell unless there is a prom**_ **yp charity** 0
## **Data Validation**
**The data you have entered is inconsistent with the type of charity choose any option from the drop down list, except - 'xData not en Enter the correct data**
**Have you correctly Set Up Company data settings? - 'Y' or 'N' - Default is 'N'**
_**Free Text area for this step, for comments and cross references to working pa**_
**As this is NOT an UNINCORPORATED charity , this range of the template has been suppress basis of the data you have entered in STEP 2**
**This step is for unincorporated charities only (not CIOs) - It should be ignored**
**This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-**
_**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**This section is for unincorp showing is - 'xData not ente**
## **Purpose of this step**
_**This step is for unincorporated charities (not including CIOs or SCIO) and col which is used throughout the accounts and tailors the template accordingly.**_
## **What do I do in this step ?**
_**1) Enter the type of the entity from the drop down list - Place your cursor in th**_
_**2) Confirm you have completed this step by entering 'Y' in the final blue cell. U**_
**Data input section Enter the type of the entity from the drop down list - Place your cursor in the g**
**DO not delete this row - hidden validation data**
**An unincorporated charity established by Trust Deed**
**Data Validation**
**As this an UNINCORPORATED charity you have entered a correc**
**you have entered a correct legal type for this charity**
**Have you correctly This step is for unincorporated charities only (not CIOs) -**
_**Free Text area for this step, for comments and cross references to working pa**_
**You have indicated that the step below has been satisfactorily completed STEP 7 Set Up Overseas Jurisdictions details? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
|**The current status of the steps process :-**|**_Pre commencement d_**|**_Pre commencement d_**|
|---|---|---|
||**_Registration & scrutin_**||
||**_Trustees' Annual Repo_**||
||**_Data to finalise the acc_**||
|**This template is valid for the FRS102 2015 SORP as modified by the SO**|||
|**Scope of this step**
**_This step is for all charities wh_**|||
||**_The Isle of Man and the Chann_**||
|**Purpose of this step**|||
|**_The SORP requires that details of registration in any non UK jurisdictio_**|||
|**_Remember, a UK charity can lose ALL its_**|**_UK tax exemptions if it is obli_**||
|**Why do I do this?**|||
|**_HELP!_**Why getting this wrong may have taxation implications|||
|**What do I do in this step ?**|||
_**1) If the charity is not registered in any overseas jurisdictions, answer 'N' in th Otherwise, give the required details**_
## _**2) Confirm you have completed this step by entering 'Y' in the final blue cell. U**_
**Data input section** _**HELP!**_ Comment - Overseas jurisdi
## **1) Is the charity registered in any jurisdiction (including the IOM and th England & Wales, Scotland & Northern Ireland?**
Return to 'Home - step summary'
## _**2) If you have answered 'Y' above, give details of overseas registrations**_
**Give below the details of any country or jurisdiction, anywhere in the world, in**
**If additional rows are required, then these should be manually entered in the r The text below will appear in the acounts as written , so should be accurately Country/Jurisdiction**
DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above DO NOT ENTER DATA HERE-you answered 'N' above
**Have you correctly Set Up Overseas Jurisdictions details? - 'Y' or 'N' - Default**
Return to 'Home - step summary'
_**Free Text area for this step, for comments and cross references to working pa**_
**You have indicated that the step below has been satisfactorily completed Step 8 Charity registration details for the jurisdictions relevant to this template Step 8. Set Up Charity registration details:- England & Wales? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step You should complete the a Purpose of this step**
_**This step is for charities registered in England & Wales and gathers reg which is used throughout the accounts and tailors the template accord**_
## **What do I do in this step ?**
_**1) If there is a charity number, enter this in the blue cell below and proceed to zero in the blue cell and then give reasons why there is no charity number.**_
_**2) ONLY if there is no charity number, give reasons as to why the charity is no**_
_**3) Confirm you have completed this step by entering 'Y' in the final blue cell. U**_
## **Data input section**
## **1) Charity Registered Number**
**Enter the charity registered number if there is one, or '0' if there is no number.**
**2) If there is no charity number , give reasons**
**As there is a charity number entered above , ignore the rows below - proceed to the en The options available in England & Wales if there is NO charity n**
**Do NOT select an option that does not apply or is not relevant**
_**x Data not entered in Step 8**_
**There is hidden data in this row - do not delete**
**Data Validation**
**You have entered valid charity details**
**Have you correctly Set Up Charity registration details:- England & Wales? - 'Y**
_**Free Text area for this step, for comments and cross references to working pa**_
_**As this is NOT a Registered Society , this range of the template has been suppressed as it re the data you have entered in STEP 2**_
**STEP 9 Set Up type of scrutiny - Audit or Accountant's Report or Exempt from indepe**
**This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-**
_**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step** _**This is for a Registered Society in Englan**_ **This is a Registered Society operating in**
## **Purpose of this step**
_**This step is for Registered Societies in England & Wales and gathers income i and tailors the template accordingly.**_
## **What do I do in this step ?**
**1) Select the income levels of this Registered Society from the drop down list.**
_**2) Select the text description you wish to use for officers or the committee**_
_**3) Confirm you have completed this step by entering 'Y' in the final blue cell. U**_
## **Data input section**
_**As this is a Registered Society , you MUST choose any option from the**_
**x Data not entered in Step 9**
_**Enter the textual description for the officers - This could be 'Officers', Board of Management' or something similar - enter th Using Capital letters at the start of the words will be consistent with the report**_
## **Data Validation**
**The data you have entered is inconsistent with the type of charity choose any option from the drop down list, except - 'xData not en**
_**Based on the above , the appropriate report for a Registered Society In Engla**_
**Have you correctly Set Up type of scrutiny - Audit or Accountant's Report or E independent scrutiny - 'Y' or 'N' - Default is 'N'**
_**Free Text area for this step, for comments and cross references to working pa**_
_**In all cases , the following step MUST be completed before you can proceed**_
**STEP 10**
**Set Up type of scrutiny - Audit or Accountant's Report or Exempt from indepe**
|**This sheet is protected as there are hidden data elements - You c**|**This sheet is protected as there are hidden data elements - You c**|
|---|---|
|**This FRS102 template is for ALL SIZES of charity operating in England**||
|**The current status of the steps process :-**
**_Pre commencement d_**||
|**_Registration & scrutin_**||
|**_Trustees' Annual Repo_**||
|**_Data to finalise the acc_**||
|**This template is valid for the FRS102 2015 SORP as modified by the SO**||
|**Scope of this step**
**Applies to all charities, both L**||
## **Purpose of this step**
_**To determine whether there is to be an audit and the type of audit in England & and to gather income information which determines the level of scrutiny and**_
## **What do I do in this step ?**
**1) in section A below, select the scrutiny levels of this charity by answering 'Y**
**2) If you are prompted to do so, complete section B by answering 'Y' or 'N'. O**
**3) If you are prompted to do so, complete section C, by selecting the income the grey cell below to reveal the drop down box. Otherwise, go straight to Data 4) Check that the data entered here is consistent with the size entered in Step 5) Confirm you have completed this step by entering 'Y' in the final blue cell. Data input section** _**A. Testing to see if it is an audit - You MUST complete section A b**_ **HELP!** Details of the differences between Charities Act and Companies Act audits **If any of the answers to the questions below are 'Y, the template will be**
_**This blank section has been suppressed as it is not relevant to this charity**_
_**For company charities, does the company exceed the Companies Act audit th January 2016, the limits are the same as the small company definition but not**_
_**For company charities for periods commencing before 1st January 201 above**_
_**COMPANIES ACT AUDIT TEST (2)**_
_**For company charities, have more than 10% of members required an audit fo**_
## _**CHARITIES LEGISLATION STATUTORY AUDIT TEST (1)**_
_**Is the gross income above £1000000**_
_**Check the data entered in Step 3 to ensure it is consistent with the entry abov**_
_**CHARITIES LEGISLATION STATUTORY AUDIT TEST (2)**_
_**Has the CCEW required an audit?**_
_**CHARITIES LEGISLATION STATUTORY AUDIT TEST (3) Do the gross assets exceed £3260000 AND gross income exceed £250000 pa ?**_
## _**NON STATUTORY AUDIT TEST (1)**_
_Does a donor require an audit?_
## _**NON STATUTORY AUDIT TEST (2)**_
_Do the governing documents require an audit?_
## _**NON STATUTORY AUDIT TEST (3)**_
_Have the trustees elected to have a voluntary audit?_
## **NOTE: If you cannot answer Y to at least one of the above questions, th**
## _**Based on the above, the appropriate scrutiny level In England & Wales is:-**_
_**If CCEW have excused the charity from having an audit, then treat it as having income and complete the examination section below. If there is such an exemption what was th**_
_**Remember that is a legal requirement in England & Wales that, unless e audit OR to claim exemption from scrutiny, unless an audit is MANDAT if there is a minute.**_
**Is there such an election on file?**
**B. Testing to see if it is an Independent Examination or whether**
_**Based on your answers, this is NOT an audit, so proceed to answer the**_
_**Select the income levels of this charity from the drop down list below. Place y**_
**The Gross Income of the charity is more than £25000 pa and less than £**
HELP! Details of professional qualifications required for an examination in E&W wh
## **Data Validation**
**You have selected a valid option for this step**
_**Based on the data supplied, the appropriate report in England &**_
**Have you correctly Set Up type of scrutiny - Audit or Accountant's Report or Exempt from independent scrutiny? - 'Y' or 'N' - Default is 'N'**
Return to 'Home - ste
_**Free Text area for this step, for comments and cross references to working pa**_
|**You have indicated that the step below has been satisfactorily completed**|**You have indicated that the step below has been satisfactorily completed**||
|---|---|---|
|**STEP 12**|**Set Up draft of the Trustees' Annual Report?**||
||**This sheet is protected as there are hidden data elements - You c**||
||**This FRS102 template is for ALL SIZES of charity operating in England**||
||**The current status of the steps process :-**
**_Pre commencement d_**||
||**_Registration & scrutin_**||
||**_Trustees' Annual Repo_**||
||**_Data to finalise the acc_**||
||**This template is valid for the FRS102 2015 SORP as modified by the SO**||
||**Scope of this step**
**_This step applie_**||
||**Purpose of this step**||
||**_This step enables the Trustees' Annual Report (the TAR) to be drafted in comp_**||
||**What do I do in this step ?**
**_Unlike other steps, t_**||
||**_Indeed, certain aspe_**||
||**_1 ) Go to the TAR by clicking here_**
Go to draft the TAR||
||**_2) Confirm you have completed this step by entering 'Y' in the final blue cell. U_**||
||**Have you correctly Set Up draft of the Trustees' Annual Report? - 'Y' or 'N' -**||
||**Default is 'N'**||
||**_Free Text area for this step, for comments and cross references to working pa_**||
|**You have**|**indicated that the step below has been satisfactorily completed**||
|---|---|---|
|**STEP 21**|**Established validity of appointment?**||
||**This sheet is protected as there are hidden data elements - You c**||
||**This FRS102 template is for ALL SIZES of charity operating in England**||
||**The current status of the steps process :-**
**_Pre commencement d_**||
||**_Registration & scrutin_**||
||**_Trustees' Annual Repo_**||
||**_Data to finalise the acc_**||
||**This template is valid for the FRS102 2015 SORP as modified by the SO**||
||**Scope of this step**
**_Applies to all char_**||
## **Purpose of this step**
**This step is an aide memoire, to ensure that all the formalities have been prop these matters have been overlooked. Some of the items covered are legal or p**
## **What do I do in this step ?**
## _**1) Answer all the questions**_
## _**2) Confirm you have completed this step by entering 'Y' in the final blu**_
## **Data input section**
## _**Ask yourself, are you acting as :-**_
An accountant preparing the accounts for audit or examination by somebody else? An auditor under the Companies Act?
An auditor under the Charities legislation? An auditor under some other requirement?
An Independent Examiner? If so, have you confirmed you are using the version of C A Reporting accountant (either under Co-operative and Community Benefit Societie An accountant preparing accounts exempt from scrutiny?
## _**Confirm that :-**_
If relevant, you have sent out a suitable _'letter of clearance'_ request to the previous a Money Laundering rules
You have on file an up to date letter of engagement appropriate to the nature of the You have carried out suitable Money Laundering checks, and obtained a suitable an You have carried out appropriate independence checks
That, if applicable, all the requirements of CC31 have been followed by the trustees
That a minute has been approved by the board, and a copy is on your file, confirmin
That your file fully documents all matters relating to your appointment
**Have you correctly Established validity of appointment? - 'Y' or 'N' - Default is 'N'**
_**Free Text area for this step, for comments and cross references to working pa**_
|**You have indicated that the step below has been satisfactorily completed**|**You have indicated that the step below has been satisfactorily completed**|**You have indicated that the step below has been satisfactorily completed**||
|---|---|---|---|
|**STEP 22**|**Planned the assignment?**|||
||**This sheet is protected as there are hidden data elements - You c**|||
||**This FRS102**|**template is for ALL SIZES of charity operating in England**||
||**The current status of the steps process :-**
**_Pre commencement d_**|||
|||**_Registration & scrutin_**||
|||**_Trustees' Annual Repo_**||
|||**_Data to finalise the acc_**||
||**This template is valid for the FRS102 2015 SORP as modified by the SO**|||
||**Scope of this step**
**_Applies to all char_**|||
||**Purpose of this step**|||
||**_Audit regulations (for audits)/ CC32/OSCR Guidance (for examinations) and pr_**|||
||**What do I do in this step ?**|||
||**_Carry out the required planning steps and record them in the working p_**|||
||**_Confirm you have completed this step by entering 'Y' in the final blue c_**|||
||**Have you correctly Planned the assignment? - 'Y' or 'N' - Default is 'N'**|||
|||Go to Step 23||
_**Free Text area for this step, for comments and cross references to working pa**_
**This step MUST be completed before you can proceed STEP 23 Entered the Trial Balance?**
**This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step** _**This step applie**_
**Purpose of this step**
_**This step enters the prime data to the accounts, and will prepare the fir**_
## **What do I do in this step ?**
**1) Prepare an anlaysed trial balance from the accounting records of the any other bookkeeping system that produces a detailed Trial Balance. R** _**Instructions - key points for data entry:-**_ HELP! How do you a
_All entries in all columns on the Trial Balance require_ **debits** _to be entered as You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers_ **There is a wealth of information and tips in the HELP files.**
**Explanatory comments on how you enter data are shown throughout the T**
**2 ) Go to the Trial Balance input datasheet by clicking the link below, en point after entering data by clicking on Return to step 23 (TB input), fro**
## Go to Trial balance input
## _**3) Check the data validation section below.**_
_**4) As long as the Trial Balance balances, do not worry, at this stage, if e**_
- _**5) Confirm you have completed this step by entering 'Y' in the final blu**_
## **Data Validation**
_**After entering the trial balance,check it balances by clicking the VT '123**_ **Have you correctly Entered the Trial Balance? - 'Y' or 'N' - Default is 'N'**
_**Free Text area for this step, for comments and cross references to working pa**_
**There is hidden data in this row - do not delete You have indicated that the step below has been satisfactorily completed STEP 24 Analysed prior year surplus by funds? This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO** _**This step applie**_ **Scope of this step** _**year - ie if this is**_ **Purpose of this step** _**This step analyses prior year figures that were not analysed in the Trial Balance** When you entered the Trial Balance, you entered_ **total** _funds for the prior year in th However, for some disclosures, and for funds to balance, analysis of balances in the analyse the prior year total information you have entered in the trial balance to upd This will also update the Trial Balance funds data._
## **What do I do in this step ?**
**1) Enter the required analysis over unrestricted, restricted and endowment fun**
**2) Confirm you have completed this step by entering 'Y' in the final blue cell. U**
## _All entries in all columns on the Trial Balance require_ **Explanatory comments on how you enter data are shown throughout the Tdebits** _to be entered as_ **positive** _and_ **credit** _You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow sh_ _**The figures showing as 'still to be analysed' are the entries you made to**_ **There is a wealth of information and tips in the green comment boxes**
- _**Methodology**_ a) If you had any revaluation of Fixed Assets last year, then b) Check the total of A is now zero
- c) Now analyse the total E, over the types of funds B,C and
- d) Check the total of E is now zero
- e) If you have analysed correctly, W should now be zero - W
|||**Total of prior year**|
|---|---|---|
||||
||**Still to be analysed --------------------------->>>>>**W
Unrestricted
B
Restricted
C
Total of prior year surplus in TB|**(16,106.12)**
66,572.06
(68,720.78)
**(18,254.84)**|
||||
Go to funds section of the SOFA Go to funds section of Balance She
**ERROR in the row(s) above - The analysis has not been completed - W**
**Have you correctly Analysed prior year surplus by funds? - 'Y' or 'N' - Default**
Go to Step 25
_**Free Text area for this step, for comments and cross references to working pa**_
## **You have indicated that the step below has been satisfactorily completed**
**STEP 25 Set Up breakdown of income by donors etc**
**This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-**
_**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_
**This template is valid for the FRS102 2015 SORP as modified by the SO**
## **Scope of this step**
_**This step applie indicate the data**_
**Donations and leg Income from char**
## **Purpose of this step**
_**This step analyses the prime income data you entered to the TB, in ord**_
_W_ hen you entered the Trial Balance, you entered various income categorie The SORP requires details of material components of such items, and they
## **What do I do in this step ?**
## _**1) Read the 'Must read' section below.**_
**MUST READ !!!!!** _**-Explanation and comments about the analys**_
HELP! SORP 4.37 - Analysis of income **HELP!** How do I enter the income?
**2) After reading instruction 2 to 7, you should use the link below to go to the ' what you should do when you return to this section.**
**3) When you have arrived at 'breakdown of income', check the links to both ca is no data to analyse, you can ignore that link.**
**4) Assuming you cannot ignore a link to a category of income,then, within eac that there is no data to analyse, you can ignore that link.**
**5) For each subcategory of income, enter data in the blue cells, until the 'still TB, less the amounts you have already analysed.**
**6) When you have fully analysed each subcategory, the figures you have analy subcategory. That will bring you back to here.**
**7) Confirm you have completed this step by entering 'Y' in the final blue cell. U**
**IF IN THE COURSE OF DOING THIS ANALYSIS YOU FIND THAT SOME INCOME HAS B**
_Go to breakdown of income section_
## **Data entry validation**
Donations and legacies
**Income from charitable funders**
**Have you correctly Set Up breakdown of income by donors etc - 'Y' or 'N' - De**
Go to Step 26
**Working section of Step 25**
_**Breakdown of income to comply with para 4.37**_
## _**Categories of Income to analyse**_
CATEGORY 1) Donations/legacies -This is REFERENCE A1 in the SORP
CATEGORY 2) Charitable income from funders - This is REFERENCE A2 in the SORP
**Category 1- Analysis of donations and legacies to comply with para 4.37**
_**The following links take you to the individual analysis sections:-** Donations and gifts from individuals Legacies receivable Revenue grants from government and public bodies Revenue grants and donations from non public bodies Sponsorship Donated goods and services_
|_Capital grants from government and public bodies_
_Capital grants from non public bodies_
_Spare heading- replace with text-may require detailed analysis_
_Spare heading- replace with text-may require detailed analysis_
**Current year**
**Unrestricted Funds**
**£**
**_Heading A1-1, from the Trial Balance :-_**|_Capital grants from government and public bodies_
_Capital grants from non public bodies_
_Spare heading- replace with text-may require detailed analysis_
_Spare heading- replace with text-may require detailed analysis_
**Current year**
**Unrestricted Funds**
**£**
**_Heading A1-1, from the Trial Balance :-_**|_Capital grants from government and public bodies_
_Capital grants from non public bodies_
_Spare heading- replace with text-may require detailed analysis_
_Spare heading- replace with text-may require detailed analysis_
**Current year**
**Unrestricted Funds**
**£**
**_Heading A1-1, from the Trial Balance :-_**|
|---|---|---|
|**There is data still to analyse in this section in STEP 25 amounting to £ 326443.8**|||
|||Return to donations a|
|**_Donations and gifts from individuals_**|||
|**Balance still to be analysed- all entries on this row should be nil when the**
**analysis is complete**|||
|**_Small donations individually less than £1000_**
**_Gift aid donation from subsidiiary undertaking_**|||
|Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25|**When it says**
**'on the**
**analysis Step**
**25' , it means**
**enter the**
**donor name**
**on these blue**
**rows.**||
|**_Total_**|||
|**These details will transfer to the final accounts**|||
|Return to top of donation analysis|||
||||
|**_Heading A1-2, from the Trial Balance :-_**|||
|**You can ignore this section as there is no further data to analyse - go to next section of this**|||
|**_Legacies receivable_**
Return to legacies in DetailPL2
**-**
**_Small legacies individually less than £1000_**
-
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
**Balance still to be analysed- all entries on this row should be nil when the**
**analysis is complete**
**When it says**
**'on the**
**analysis Step**
**25' , it means**
**enter the**
**donor name**|||
**donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** Return to top of donation analysis Return to main analysis headings **Unrestricted Funds £** _**Heading A1-3, from the Trial Balance :-**_ **You can ignore this section as there is no further data to analyse - go to next section of this** Return to public reven _**Revenue grants from government and public bodies**_ **Balance still to be analysed- all entries on this row should be nil when the analysis is complete -** _**Small grants individually less than £1000**_ Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** Return to top of donation analysis Return to main analysis headings **Current year Unrestricted Funds £**
## _**Heading A1-4, from the Trial Balance :-**_
**You can ignore this section as there is no further data to analyse - go to next section of this**
Return to non public r
## _**Revenue grants and donations from non public bodies**_
**Balance still to be analysed- all entries on this row should be nil when the analysis is complete**
**-**
_**Small grants individually less than £1000**_ Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** Return to top of donation analysis Return to main analysis headings **Current year Unrestricted Funds £**
## _**Heading A1-6, from the Trial Balance :-**_
**You can ignore this section as there is no further data to analyse - go to next section of this**
Return to sponsorship _**Sponsorship**_ **Balance still to be analysed- all entries on this row should be nil when the analysis is complete -** _**Small sponsorship gifts individually less than £1000**_ Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** _Return to top of donation analysis Return to main analysis headings_ **Current year Unrestricted Funds £**
_**Heading A1-7, from the Trial Balance :-**_
**You can ignore this section as there is no further data to analyse - go to next section of this**
|Return to donated go
**_Donated goods and services_**
**-**
Small gifts individually less than £1000
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
**_Total_**
**-**
**These details will transfer to the final accounts**
**These details will**
Return to top of donation analysis
Return to main analysis headings
**Balance still to be analysed- all entries on this row should be nil when the**
**analysis is complete**
**When it says**
**'on the**
**analysis Step**
**25' , it means**
**enter the**
**donor name**
**on these blue**
**rows.**|Return to donated go
**_Donated goods and services_**
**-**
Small gifts individually less than £1000
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
**_Total_**
**-**
**These details will transfer to the final accounts**
**These details will**
Return to top of donation analysis
Return to main analysis headings
**Balance still to be analysed- all entries on this row should be nil when the**
**analysis is complete**
**When it says**
**'on the**
**analysis Step**
**25' , it means**
**enter the**
**donor name**
**on these blue**
**rows.**|Return to donated go|
|---|---|---|
||**Current year**
**Unrestricted Funds**
**£**||
|**_Heading A1-8, from the Trial Balance :-_**|||
|**You can ignore this section as there is no further data to analyse - go to next section of this**|||
|Return to public capit
**_Capital grants from government and public bodies_**
**-**
**_Small grants individually less than £1000_**
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
**_Total_**
**-**
**These details will transfer to the final accounts**
**These details will**
Return to top of donation analysis
Return to main analysis headings
**Balance still to be analysed- all entries on this row should be nil when the**
**analysis is complete**
**When it says**
**'on the**
**analysis Step**
**25' , it means**
**enter the**
**donor name**
**on these blue**
**rows.**||Return to public capit|
**You can ignore this section as there is no further data to analyse - go to next section of this**
**Current year Unrestricted Funds £**
## _**Heading A1-9, from the Trial Balance :-**_
## **You can ignore this section as there is no further data to analyse - go to next section of this**
Return to non public c
## _**Capital grants from non public bodies**_
**Balance still to be analysed- all entries on this row should be nil when the analysis is complete**
**-** _**Small grants individually less than £1000**_ Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** Return to top of donation analysis Return to main analysis headings
Return to top of donation analysis
**Current year Unrestricted Funds £**
## _**Heading A1-10, from the Trial Balance :-**_
## **You can ignore this section as there is no further data to analyse - go to next section of this**
Return to 'spare head
_**Spare heading- replace with text -may require detailed analysis**_ **Balance still to be analysed- all entries on this row should be nil when the analysis is complete -** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts**
**These details will**
Return to top of donation analysis
Return to main analysis headings
**Current year Unrestricted Funds £**
## _**Heading A1-11, from the Trial Balance :-**_
**You can ignore this section as there is no further data to analyse - go to next section of this**
Return to 'spare head
## _**Spare heading- replace with text -may require detailed analysis**_
**Balance still to be analysed- all entries on this row should be nil when the analysis is complete**
**-** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** Return to top of donation analysis Return to main analysis headings
**Category 2 - Analysis of Charitable income from funders to comply with para 4.37**
**The data in this section has been**
## _**The following links take you to the individual analysis sections:-**_
Contractual payments from public bodies to fund charitable activities
Performance related grants from public bodies to fund charitable activities Contractual payments from non public bodies to fund charitable activities Performance related grants from non public bodies to fund charitable activities - - Spare heading to be analysed replace with text
Return to top of break
Return to 'Home - step summary'
|**Current year**
**Unrestricted Funds**
**£**
**_Heading A2(b) - 1, from the Trial Balance :-_**|**Current year**
**Unrestricted Funds**
**£**
**_Heading A2(b) - 1, from the Trial Balance :-_**|
|---|---|
|**You can ignore this section as there is no further data to analyse - go to next section of this**||
|**_Contractual payments from public bodies to fund charitable activities_**
**_Small payments individually less than £1000_**
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25
**_Total_**
**These details will transfer to the final accounts**
Return to top of analysis of charitable income
**Balance still to be analysed- all entries on this row should be nil when the**
**analysis is complete**
**When it says**
**'on the**
**analysis Step**
**25' , it means**
**enter the**
**donor name**
**on these blue**
**rows.**|**-**
-
-
-
-
-
**-**
**These details will**
Return to main analys
|
||
**Current year**
**Unrestricted Funds**
**£**|
|Go to Step 25||
|||
## _**Heading A2(b) - 2, from the Trial Balance :-**_
**You can ignore this section as there is no further data to analyse - go to next section of this**
## _**Performance related grants from public bodies to fund charitable activities**_
|**_Performance related grants from public bodies to fund charitable activities_**|**_Performance related grants from public bodies to fund charitable activities_**||
|---|---|---|
|**Balance still to be analysed- all entries on this row should be nil when the**|||
|**analysis is complete**|||
|||**-**|
|**_Small grants individually less than £1000_**||-|
|Enter name of donor on the analysis Step 25|||
|Enter name of donor on the analysis Step 25|||
|Enter name of donor on the analysis Step 25|||
|Enter name of donor on the analysis Step 25|**When it says**||
|Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25|**'on the**
**analysis Step**
**25' , it means**||
|Enter name of donor on the analysis Step 25
Enter name of donor on the analysis Step 25|**enter the**
**donor name**
**on these blue**||
Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts**
Return to top of analysis of charitable income
Go to Step 25
**rows.**
**These details will** Return to main analys **Current year Unrestricted Funds £**
_**Heading A2(b) - 3, from the Trial Balance :-**_ **You can ignore this section as there is no further data to analyse - go to next section of this**
_**Contractual payments from non public bodies to fund charitable activities**_
**Balance still to be analysed- all entries on this row should be nil when the analysis is complete**
**-** _**Small payments individually less than £1000**_ Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says 'on the** Enter name of donor on the analysis Step 25 - **analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will**
Return to top of analysis of charitable income
Return to main analysis headings
Go to Step 25
**Current year Unrestricted Funds £**
## _**Heading A2(b) - 4, from the Trial Balance :-**_
**You can ignore this section as there is no further data to analyse - go to next section of this**
## _**Performance related grants from non public bodies to fund charitable activities**_
**Balance still to be analysed- all entries on this row should be nil when the analysis is complete -** _**Small grants individually less than £1000**_ -
Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** Return to top of analysis of charitable income Return to main analysis headings Go to Step 25 **Current year Unrestricted Funds £**
_**Heading A2(b) - 5, from the Trial Balance :-**_ **You can ignore this section as there is no further data to analyse - go to next section of this**
_**Spare heading- to be analysed - replace with text**_
**Balance still to be analysed- all entries on this row should be nil when the analysis is complete**
**-** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 **When it says** Enter name of donor on the analysis Step 25 **'on the analysis Step** Enter name of donor on the analysis Step 25 **25' , it means** Enter name of donor on the analysis Step 25 **enter the donor name** Enter name of donor on the analysis Step 25 **on these blue** Enter name of donor on the analysis Step 25 **rows.** Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 Enter name of donor on the analysis Step 25 _**Total**_ **These details will transfer to the final accounts These details will** Return to top of analysis of charitable income Return to main analysis headings
_**Free Text area for this step, for comments and cross references to working pa**_
## **STEP 26 Selected the modules of the SORP?**
**This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO**
_**This step applie**_ **Scope of this step** _**requiires you to m**_
## **Purpose of this step**
_**HELP!**_ Explanatory Comment and guidance- Why are the questions in this step bein _**The FRS102 SORP is modular. Certain 'core modules' apply to every charity. O can be automated and tailored to the various facets of the charity.**_
_The selection of appropriate modules is a process that is_ **required** _by the SO Many of the non core modules will not be applicable, so the default is set as_
_W_ hen you entered the Trial Balance, you entered various income categories, such
The SORP requires details of material components of such items, and they require **What do I do in this step ?**
_In this step, you indicate below which of the_ **non** _core modules apply in this_ **You can always come back and amend your answers subsequently, but you Confirm you have completed this step by entering 'Y' in the final blue c**
|**SORP Module**|**Scope of module**|**Criteria for applying**|**Criteria for applying**|
|---|---|---|---|
|**no**||**_You should look at e_**||
|**16**|**Presentation and disclosure of grant making policies**|**Were any grants to**||
|**17**|**Retirement benefits**|**Are there any pensio**
**schemes or defined**|**Are there any pensio**
**schemes or defined**|
|---|---|---|---|
|**18**|**Accounting for heritage assets**|**Are there any herita**||
|**19**|**Funds held on behalf of third parties**|**Were any funds or a**
**on behalf of third pa**||
|||**HELP! **
See Clarificati||
|**21**|**Accounting for social investments**|**Are there any social in**||
|**22**|**Accounting for charities pooling funds for investment**|**Are there any poole**||
|||**HELP! -**See Clarifica||
|**23**|**Overview of charity combinations**|**Are there any branc**
**charity a member of**||
||**_Based on the answer 'N' above, you do not need to complete modules_**|||
|**24**|**Accounting for groups and the preparation of**
**consolidated accounts**|**Is the charity a mem**||
|**25**|**Branches, linked or connected charities and joint**
**operations**|**Does the charity hav**
**connected with ano**||
|**26**|**Charities as subsidiaries**|**Is the charity a subs**||
|**27**|**Charity mergers**|**Has the charity been**||
|||**HELP!**
-See Clarifica||
|||||
**Does the charity hav long term influence Is the charity involv**
**28 29**
**Accounting for associates**
**Accounting for joint ventures**
## **Conclusion of this step**
**Have you correctly Selected the modules of the SORP? - 'Y' or 'N' - Default is**
_**Free Text area for this step, for comments and cross references to working pa**_
## **STEP 27 Set up Activity Analysis parameters?**
**This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_
**This template is valid for the FRS102 2015 SORP as modified by the SO**
_**This step applie required to decid**_
**Scope of this step**
**Even if activity analy**
## **Purpose of this step**
_W_ hen you entered the Trial Balance, you entered various income categories, such _T_ _**he FRS102 SORP requires reporting based on activities for larger cha**_ The SORP requires details of material components of such items, and they require _This template permits activity reporting ,but_ _**first** you must decide (if you are_
_If you choose to have activity accounting_ _**or if you must use it** , then you ha even if you have_ _**not** chosen activity analysis, although you will not then do_
_You may set up to 6 charitable activities and 6 other activities (but most of th_ _**You can always come back and amend your answers subsequently, bu ADJUSTMENTS HERE.**_
_**Remember autohide will not work on this worksheet as it is protected**_
## **What do I do in this step ?**
**1) You MUST READ the link below -Explanation and comments about the analy**
**HELP!** Explanations and comments about activity analysis
## **2) Fill in the information required in the blue cells below**
**3) Confirm you have completed this step by entering 'Y' in the final blue cell. U This is :- This is a SMALL charity as defined and you have the option wh** _**Important practical note for small charities - see Help file**_
**Do you wish to prepare accounts based on activity analysis ?**
**Regardless of whether you have chosen activity analysis or not, you s**
_**Charitable Activities**_ **HELP!** Structure of SOFA - Activity analysis
## _**Enter exactly as you want the description to appear in the accoun**_
|Activity|**1**|Primary purpose and ancillary trading1|
|---|---|---|
|Activity|**2**|Primary purpose and ancillary trading2|
|Activity|**3**|Charitable activity 1|
|Activity|**4**|Charitable activity 2|
|Activity|**5**|Other charitable activities|
|Activity|**6**|Grant Making|
_**Activities defined as other trading activities by the SORP**_
## _**Enter exactly as you want the description to appear in the accoun**_
|Activity|**1**|Fundraising activities|
|---|---|---|
|Activity|**2**|Non charity Trading Activity 1|
|Activity|**3**|Non charity Trading Activity 2|
|Activity|**4**|Non charity Trading Activity 3|
|Activity|**5**|Other non charitable activities|
|Activity|**6**|Governance costs|
## **Comment from Sorpaid**
_A later step will allow for analysis of financial figures based on the activities you ha information can be extracted from the books and records. In many cases, this information is gleaned from management accounts._
**Have you correctly Set up Activity Analysis parameters? - 'Y' or 'N' - Default is** DetailPL1
_**Free Text area for this step, for comments and cross references to working pa**_
## _**As a small charity, you MUST use Step 30**_
**STEP 30 Reallocated overheads when activity analysis not used This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step** This step applies ON
## **Purpose of this step**
## **This is ONLY for charities not using activity analysis - other charities should**
_As you have not completed the analysis by activity, as you have said you do cost' that actually relate to other categories of expense. If you had carried o reallocation._
_You can either do this here, or you can do it manually on Detail2 if you prefe_
_You should prepare a working paper and place it on file showing how you ha_
_You do_ **NOT** _have to do this reallocation, if you do not wish to do so, but in m_
**In the accounting policies note, you will be required to explain in narrative**
**What do I do in this step ?** _**Note - This step can be modifi**_
_**1) The matrix below shows at part A the amounts of expenditure alloca**_
_**2) You may reallocate all or part of these costs, in Part B, to :-**_
_**To charitable tradi**_
_**To grant making c To costs of raising To non charitable**_
_**by entering the relevant amounts in the appropriate fund column, in the**_
_**3) Sections C and D show the revised figures which will be carried forw**_
_**4) This is not relevant for this charity**_
_**5) If you have autohide on, you should Re-evaluate autohide to reveal th**_
_**6) Confirm you have completed this step by entering 'Y' in the final blu**_
Return to 'Home - step summary'
Link to manual input
## **Only enter data in BLUE cells**
## _**A. Before reallocation**_
_**Total of support costs allocated from the Trial Balance to costs of charitable activities**_
## **B. Costs included above that relate to other categories and require reallocation :-**
To charitable trading costs To grant making costs To costs of raising funds To non charitable costs
## _**C. Total of charitable activity costs now reallocated**_
## _**D. Revised costs of charitable activities after reallocation**_
## _**The rows below do not apply and have been suppressed**_
_**If you are using this step because you have been advised to do so to correct an error when using activi a) You will sometimes not need to make an entry to costs of raising funds above to correct b) You will not normally need to make an entry in the comparative figures above to correct a**_ **Experiment with the figures and see what is the error result.**
Return to 'Home - step summary'
**Have you correctly Reallocated overheads when activity analysis not used - 'Y' or 'N' - Defau**
_**Free Text area for this step, for comments and cross references to working pa**_
**This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-**
**STEP 31 Analysed funds transfers?**
_**Pre commencement d**_
_**Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step This step applies to ALL chari Purpose of this step** _**To enter any transfers between**_ **What do I do in this step ?** _**Note - This step can be modifi**_
**If there are NO transfers between funds of any kind, you can igno**
**Helpful comment :- the description below may seem complicated, but i negative in blue cells that achieve that result, with entries in the funds accounts.**
**1) Review the matrix below, which will show those transfers that have already**
**2) If you are operating fixed asset funds, then allocate the figures in Section A total nets to zero in Section E. If you have already made entries in the TB do n**
**HELP!** Clarification - Fixed asset funds
Capital grants and fix
**3) Column V will show entries that have aleady been entered previously in the will be shown.**
**The totals still to be analysed should be reduced to nil by entering figures aga not duplicate them here.**
**4) If you need to transfer funds to cover deficits, or for lawful reallocation, the D. Make sure the total nets to zero in Section E. If you have already made entr**
**5) If you need to enter transfers for the prior year, then allocate the figures in nets to zero in Section E. If you have already made entries in the TB do not du**
**6) Check for any error messages. All transfers must equate to zero. If there are equal zero.**
**7) For any of the columns where you have entered transfers, draft appropriate required to be entered into the notes at note 0. THIS IS ESSENTIAL as it is req**
Got to note 0 Details of transfers
**8) Confirm you have completed this step by entering 'Y' in the final blue cell. U**
|**SECTION A - Memo only - only relevant if you are using Fixed**|**SECTION A - Memo only - only relevant if you are using Fixed**||||
|---|---|---|---|---|
|**Asset Funds**|||||
||||**Total acquired**||
||||**in the year**|**Total depreciated in**|
||||**_excluding_**|**the year**|
||||**_revaluations_**||
||||**T**|**U**|
|**Asset acquisitions - Total still unalysed to be**|||||
|**analysed below. As you enter transfers to fixed**||**A**|**-**|
**-**|
|**asset funds, this will reduce to zero**|||||
||||**The error message in the line below**||
||||**VERIFIED -**|**The transfers net out**|
||||**hidden validation data**||
**If you are using Fixed Asset Funds, allocate the totals in columns T,U and AA above, in Sections B, C a showing the required transfers to/from funds.so that the totals in Section E for columns T,U and AA eq If assets have been revalued, the revaluation will automatically be allocated to the appropriat so no entry for revaluation is needed in columns T,U or AA in Sections B, C or D below.**
_**Only enter data in BLUE cells. Ensure EVERY column totals zero at Section E**_
**Total acquired in the year Total depreciated in** _**excluding**_ **the year** _**revaluations**_
## _**Fund name**_
**IN ALL CATEGORIES, INCREASES IN FUNDS ARE POSITIVE AND DECREASES ARE NEGAT**
|**SECTION B**|**T**
**U**
Fund names may be entered by clicking here|
|---|---|
|||
|**Unrestricted and designated funds:-**||
|Unrestricted Revenue Funds|**B1**
**B2**
-
**B3**
**B4**|
|Unrestricted Revaluation Reserve||
|Designated Revenue Funds
Designated Fixed Asset Funds||
|**SECTION C**||
|**Restricted funds:-**|Fund names may be entered by clicking here
**C**
**C1**
**C2**
-
**C3**
**C4**
**C5**
**C6**
**C7**|
|**Restricted Revenue funds and transfers- balance**
**still to be analysed in note 14 - Enter in column V-**
**MUST net to NIL**||
|Restricted Fixed Asset Funds||
|Restricted Revaluation Reserve||
|insert name of fund 1
insert name of fund 2
insert name of fund 3
insert name of fund 4
insert name of fund 5||
insert name of fund 6 **C8** insert name of fund 7 **C9** insert name of fund 8 **C10** insert name of fund 9 **C11** Sundry other funds **C12**
## **SECTION E**
**Proofs in columns E to O should equal zero - -**
## **Data validation**
**Fixed asset funds - if applicable Transfers already entered to TB - correctly analysed Lawful transfers and reallocations Prior year transfers**
_**For any errors indicated above, the analysis should be checked**_
**You can review your work by turning Autohide ON and checking what i**
**Have you correctly Analysed funds transfers? - 'Y' or 'N' - Default is 'N'**
Go to Step 32
_**Free Text area for this step, for comments and cross references to working pa**_
|**STEP**|**32**|**Entered key data for the accounts?**||
|---|---|---|---|
|||**This sheet is protected as there are hidden data elements - You c**||
|||**This FRS102 template is for ALL SIZES of charity operating in England**||
|||**The current status of the steps process :-**
**_Pre commencement d_**||
|||**_Registration & scrutin_**||
|||**_Trustees' Annual Repo_**||
|||**_Data to finalise the acc_**||
|||**This template is valid for the FRS102 2015 SORP as modified by the SO**||
|||**Scope of this step**
**Applies to all charities, both L**||
|||**Purpose of this step**
**_To enter various accounting it_**||
|||**What do I do in this step ?**
**_Note - This step can be repeat_**||
|||**_1) Go to the Data worksheet and enter all the details of the auditor/examiner/ac_**||
|||**_2) Go to the Data worksheet and enter all the details of the items below, if rele_**||
|||Percentage of turnover outside UK (required only for charitable comp||
|||depreciation of assets held under finance leases & HP||
|||compensation to past trustees for loss of office||
|||Number of trustees to whom benefits accrued under money purchas||
|||Freehold land & buildings if revalued amounts shown in trial balance||
_historical cost cumulative depreciation based on cost_ Net book value of plant and machinery included in fixed assets held Net book value of assets funded by restricted funds and where the c Secured bank loans included in creditors
_**3) Confirm you have completed this step by entering 'Y' in the final blue cell. U**_
**Have you correctly Entered key data for the accounts? - 'Y' or 'N' - Default is '**
Go to step 33
_**Free Text area for this step, for comments and cross references to working pa**_
|**As a small**|**charity, you should not use STEP 33 as you have chosen NOT to use activity ana**|**charity, you should not use STEP 33 as you have chosen NOT to use activity ana**|
|---|---|---|
|**STEP 33**|**This does not apply. Go to STEP 34**
**This STEP does N**||
||**This sheet is protected as there are hidden data elements - You c**||
||**This FRS102 template is for ALL SIZES of charity operating in England**||
||**The current status of the steps process :-**
**_Pre commencement d_**||
||**_Registration & scrutin_**||
||**_Trustees' Annual Repo_**||
||**_Data to finalise the acc_**||
||**This template is valid for the FRS102 2015 SORP as modified by the SO**||
**Scope of this step**
**This step is for those charities**
**Purpose of this step**
_**To confirm that all the relevan**_
**What do I do in this step ?**
_**Review the summary below to**_
_**Before conducting this review, ensure that you have analysed the governance**_
**You can review your work by turning Autohide ON and checking what is revealed.**
**A review of the balances still to be analysed should show NIL in every case - i to Steps 28 and 29, and carry out the analysis.**
**DO NOT ENTER ANY DATA IN NOTES 39 to 0 unless instructed to do so**
Note
Income from charitable activities - Note 39 Income from non charitable trading - Note 39 A1. Expenditure on charitable activities directly attributable to activities - note 40 A2. Primary purpose and ancillary trading directly attributable to activities - note 40 B1. Employee costs not included in direct costs - note 40 B2. Volunteer costs - note 40
B3. Premises Expenses - note 40
B4. Administrative overheads - note 40
B5. Professional Fees - note 40
B6. Financial costs - note 40
B7. Charitable provisions and funding commitments- See SORP 7.39 - note 40 Summary of grant making by activity - note 40 Carrying value of stock - note 0
Sum of differences still to analyse
## **Data Validation**
**You can review your work by turning Autohide ON and checking what is revealed on th**
**Have you correctly This does not apply. Go to STEP 34 - 'Y' or 'N' - Default is '**
Go to Step 34
_**Free Text area for this step, for comments and cross references to working pa**_
## **STEP 34 Adapted the notes to the accounts?**
**This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step Applies to all charities, both LAR Purpose of this step** _**To determine which notes to the**_
## **Guidance for more efficient working**
**This template covers almost every possible disclosure requirement. Th clientele. Many of the textual disclosures may be autohidden by deleti hide all the text notes that will never apply to your clientele, so that you occasion overlook a rare disclosure that may apply - it is a question of the master template, you can use the entire template as a disclosure ch**
**What do I do in this step ?**
_**Note - This step can be modifi You can go to and fro from thi**_
## **1) Ensure that autohide is turned OFF**
## **2) Go to the notes index, using the link at the end of this instruction**
**While in the notes section, you should take the following action**
1) Ensure autohide is off, and using the links on the notes index, look
2) Follow the instructions and guidance for each note. NEVER delete Any deletions may inadvertantly delete hidden formulae. There are o this, and authorise you to delete a specific row.
**3) Some notes include data derived from the Trial Balance and a and this is indicated at the head of each note. These may still re should be obvious from the data derived from the TB, asnd the**
**4) Some notes do not depend on data derived from the Trial Bal are relevant or not. This will be indicated at the head of each no referenced to the SOFA or the Balance Sheet'**
**Those notes which are automatically picked up from the TB and require to the text,are marked 'AUTO'. Those that are not automatically picked**
For fuller details see the help file .
5) Some notes will have no numbers or text in them . These should a
6) Some notes may need you to enter specific numbers or text. Follo
- 7) Some notes that are not relevant may require you to delete text fro **Follow the guidance and refer to 'How do I hide and unhide no**
8) Pay particular attention to the disclosures and accuracy of the fun Also, manually check the stocks and work in progress note 0 has be
9) If you require any bespoke notes then draft them
10) You can review your work by turning Autohide ON and checking
Any deletions may inadvertantly delete hidden formulae. There are o and authorise you to delete a specific row.
## Click to go to top of the notes index
11) You can return to this step at any stage, and you should do so in
12) Confirm you have completed this step by entering 'Y' in the final
## **Data Validation**
You can review your work by turning Autohide ON and checking what is revealed on
**A review of the balances still to be analysed should show NIL in every case - i to the related step, and carry out the required actions. DO NOT ENTER ANY DA**
Note
Revaluation gains/losses - Note 0 Actuarial gains- Note 0 Trustees' remuneration- Note 0 Trustees' remuneration - NIC - Note 0 Trustees' pension- Note 0 Trustees' benefits- Note 0 Trustees' expenses - Note 7
Unrestricted deferred income - Note 0 Restricted deferred income - Note 0 Changes in restricted funds - Note 13 - DO NOT ADJUST NOTE 65 - SEE NOTE 6 Changes in restricted funds - Note 14 Balance sheet - unanalysed prior year revenue funds Balance sheet - unanalysed prior year revaluation funds
Sum of differences still to analyse
**Have you correctly Adapted the notes to the accounts? - 'Y' or 'N' - Default is**
Go to Step 35
_**Free Text area for this step, for comments and cross references to working pa**_
## **STEP 35 Determined which accounting policies to hide?**
**This sheet is protected as there are hidden data elements - You c This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step Applies to all charities, both LAR Purpose of this step** _**To determine which accounting polic**_
## **Guidance for more efficient working**
**This template covers almost every possible disclosure requirement. The temp the textual disclosures may be autohidden by deleting the text and leaving th apply to your clientele, so that you have a 'master lite' template that will involv question of balance and risk, as to whether you make your master template le which will eliminate the need for using such a checklist.**
**HELP!** How do I hide and unhide policies?
**What do I do in this step ?**
_**Note - This step can be modified You can go to and fro from this s**_
## **1) Ensure that autohide is turned OFF**
## **2) Go to the accounting policies index, using the link at the end of this instruc**
While in the accounting policies section, you should take the following actions (to th
- 1) For those accounting polices that clearly do not apply (for example intangible assets), then follow the instructions in :-
- 2) Go through the notes and explanations attached to the remaining by clicking the links in the lists above, and decide whether they ne
or not. For those that do not need to be disclosed, then suppress t and following the instructions in the help file
- 3) The remaining policies are ones that will need to be disclosed. Fo attached to each policy and edit the text appropriately, and make policy has not been hidden inadvertantly or by default. Also follow guidance attached to each policy.
- 4) If you require any bespoke accounting policies then draft them
- _**5) You can review your work by turning Autohide ON and check**_
Click to go to top of the accounting policies index
**3) You can return to this step at any stage, and you should do so in the final re 4) Confirm you have completed this step by entering 'Y' in the final blue cell. U**
## **Data Validation**
**You can review your work by turning Autohide ON and checking what is revealed on th**
**Have you correctly Determined which accounting policies to hide? - 'Y' or 'N'**
Go to Step 36
_**Free Text area for this step, for comments and cross references to working pa**_
|**STEP**|**36**|**Determined if an Income & Expenditure ac is required?**|||
|---|---|---|---|---|
|||**This sheet is protected as there are hidden data**|**elements - You c**||
|||**This FRS102 template is for ALL SIZES of charity operating in England**|||
|||**The current status of the steps process :-**|**_Pre commencement d_**||
||||**_Registration & scrutin_**||
||||**_Trustees' Annual Repo_**||
||||**_Data to finalise the acc_**||
|||**This template is valid for the FRS102 2015 SORP as**|**modified by the SO**||
|||**Scope of this step**
**This step is mandatory for all cha**|||
|||**Purpose of this step**|**_To determine wheth_**||
||||**_and, for all charities_**||
|||**What do I do in this step ?**|**HELP!** Good practice||
|||1) You can ignore 1) as it does not apply in this case - go straight to a|||
|||**_2) Review the message below:-_**|**_(the detailed work_**||
_**The validation message is:-**_
**Overall, on both t**
_**and therefore the action required is:-**_
**As the message a or 'N' in the blue c**
**Do you wish to prepare an Income & Exp**
_**There is hidden data in this row - do not delet**_
_**3) Confirm you have completed this step by entering 'Y' in the final blu**_
## **Data validation**
_**Items in the SOFA that should not be in an Income and Expenditure acc**_
**Public sector capital grants Private sector capital grants Unrealised actuarial gains Unrealised gains on investments Unanalysed actuarial gains Total**
_**The first test is whether there is any income in the SOFA that should no On the first test, there is no need to prepare an Income & Expenditure Items not disclosed in the SOFA that are required in an Income and Exp**_
**Interest receivable Interest payable**
**The second test is whether there is any interest payable or receivable** _**On the second test, there is no need to prepare an Income & Expenditu**_ **, , p p p may do so if you wish**
**Completion of the step - instructions on how to proceed, based o**
**Instructions on how to include/exclude an Income and Expenditure acc**
_**Before following the instructions below, ensure autohide is OFF**_
A
**You have elected to include an Income & Expenditure account, so You MUST - After following the instructions ignore point B and go to point C**
**To ensure the Income and Expenditure acount is** _**included**_ **in the printed accou to** _**include**_ **all the rows to to the bottom of the Income and Expenditure accoun p**
B **point A instead**
**To ensure the Income and Expenditure account is excluded in the printed acc area to exclude all the rows to to the bottom of the Income and Expenditure ac**
**After following the instructions above, you may, if you wish, turn autoh**
C
**Have you correctly Determined if an Income & Expenditure ac is required? - 'Y** _Go to Step 37_
_**Free Text area for this step, for comments and cross references to working pa**_
## **STEP 37 Analysed items on Detail PL2 and Detail PL1**
**This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_
**This template is valid for the FRS102 2015 SORP as modified by the SO Scope of this step Applies to all charities, both L Purpose of this step** _**To review/analyse those items**_
**What do I do in this step ?**
_**1) Ensure that autohide is turned OFF**_
_**2) Follow the instructions and guidance for each note. NEVER delete rows, or**_
_**Any deletions may inadvertantly delete hidden formulae. There are one or two this, and authorise you to delete a specific row.**_
_**3) View DetailPL2 on the screen. Go to the index of the notes numbered 69 to 8**_
_**4) Some notes include data derived from the Trial Balance and are linked to fig head of each note. These may still require some data to be entered, but if the n derived from the TB, and the notes will not autohide if there is relevant data.**_
_**5) Some notes do not depend on data derived from the Trial Balance and will h relevant or not. This will be indicated at the head of each note by 'MANUAL Su to the SOFA'**_ **Those notes which are automatically picked up from the TB and require no action, othe to the text,are marked 'AUTO'. Those that are not automatically picked up from the tex For fuller details see the HELP files. HELP!** AUTO/MANUAL - an effectiv
**6) In note 70 , 72 and 79, check to see that ALL of the rows in red titled 'Balanc next to the note and complete the analysis.**
**7) In all notes 69 to 83 , check to see that all the description headings are as y**
**8) Review the data validation section below to check that everything has been**
**9) AS YOU ARE NOT PREPARING ACTIVITY ACCOUNTS, you do not need to repeat this process for Detail!PL1**
**10) Confirm you have completed this step by entering 'Y' in the final blue cell.**
## **Data Validation**
## **You can review your work by turning Autohide ON and checking what i**
**A review of the balances still to be analysed should show NIL in every case - i to Step 25, and carry out the analysis. DO NOT ENTER ANY DATA IN NOTES 7**
**Note**
**Donations & Gifts from individuals - Note 16 Legacies Receivable - Note 16 Public revenue grants - Note 16 Non public revenue grants - Note 16 Sponsorship - Note 16 Donated goods and services - Note 16 Public capital grants - Note 16 Non public capital grants - Note 16 Spare heading- replace with text -may require detailed analysis - Note 16 Spare heading- replace with text -may require detailed analysis - Note 16 Public contractual payments - Note 16**
**Public performance related payments - Note 16 Non public contractual payments - Note 16 Non public performance related payments - Note 16 Spare heading- to be analysed - replace with text - Note 16 Grant making - Note 0 Detail !PL1**
**Sum of differences still to analyse**
**Have you correctly Analysed items on Detail PL2 and Detail PL1 - 'Y' or 'N' - D**
_Go to Step 39_
_**Free Text area for this step, for comments and cross references to working pa**_
**STEP 38**
## **Formatted the prior period SOFA?**
|**STEP 38**
**Formatted the prior period SOFA?**|**STEP 38**
**Formatted the prior period SOFA?**|
|---|---|
|**This sheet is protected as there are hidden data elements - You c**||
|**This FRS102 template is for ALL SIZES of charity operating in England**||
|**The current status of the steps process :-**
**_Pre commencement d_**||
|**_Registration & scrutin_**||
|**_Trustees' Annual Repo_**||
|**_Data to finalise the acc_**||
|**This template is valid for the FRS102 2015 SORP as modified by the SO**||
|**Scope of this step**
**Applies to all charities, both L**||
|**Purpose of this step**
**_To analyse prior period funds_**||
|**What do I do in this step ?**||
|**1) Ensure that autohide is turned OFF**||
|**2) Read 'How do I ?' to the right of this guidance. This is an entirely ne**||
|**ou to analyse the total column of the prior year**||
|**3) if EVERY entry in last year was unrestricted, then you need do nothin**||
|**will appear on the main SOFA saying that all prior year transactions we**||
**4) Because there are multiple autohide options, you may have to manua**
**5) Follow the instructions in 'How Do I?' at a late stage in the productio and you will have to manually insert data if you wish to revise the figur it should be a simple matter of getting the right figures.**
## **Data Validation**
**You can review your work by turning Autohide ON and checking what is revealed on th**
**Have you correctly Formatted the prior period SOFA? - 'Y' or 'N' - Default is 'N**
Go to Step 39
_**Free Text area for this step, for comments and cross references to working pa**_
|**STEP**|**39**|**Prepared a cash flow statement?**||
|---|---|---|---|
|||**This sheet is protected as there are hidden data elements - You c**||
|||**This FRS102 template is for ALL SIZES of charity operating in England**||
|||**The current status of the steps process :-**
**_Pre commencement d_**||
|||**_Registration & scrutin_**||
|||**_Trustees' Annual Repo_**||
|||**_Data to finalise the acc_**||
|||**This template is valid for the FRS102 2015 SORP as modified by the SO**||
|||**Scope of this step**
**This step is OPTIONAL for all SM**||
|||**IMPORTANT NOTE !!!!!!**
**_For accounting periods commenc_**||
|||**_The SORP requires you to produce a cash flow only if you are a_**||
|||**_The default setting on this template is 'CASH FLOW ON', but MA_**||
|||**_Properties_**||
|||**The SORP does not require you to produce a cash flow, and we**||
|||**even though it is permitted by the SORP**||
_**If you choose not to prepare a cash flow statement, remember a DEselecting sheet 'CF'**_
_**Either:- decide to prepare a cash flow statement or not. If not, de**_
_**Or, instead, you should now go to the Cash Flow Statement, as**_
## _**As a cash flow statement is optional, you sho**_
_**Do you want an optional Cash Flow Statement?**_
**Purpose of this step**
_**To prepare a Cash Flow Statement**_
## **What do I do in this step ?**
**HELP!** The SORP requires you to produce a cash flow - Click for det **HELP!** Manual input of data to the template **HELP!** Automation,verification and alterations to template
_**The contents of the cash flow statement are automated so far as to the template that are not tracked 100% by this template.**_
_**In addition, some of the information required cannot be comput This is because it requires information for opening balances an Such information has to be entered manually.**_
_**As a result of the above, you should review the figures very care to ensure they are correct, and be prepared to manually alter the**_
_**The data verification messages should assist but may not cover so this section may require some basic accountancy work.**_
_**You should prepare the statement with autohide off, and then re**_
_Click to go to the Cash Flow Statement_
## **Data Validation**
**You can review your work by turning Autohide ON and checking what is revealed.**
**Have you correctly Prepared a cash flow statement? - 'Y' or 'N' - Default is 'N'**
_**Free Text area for this step, for comments and cross references to working pa**_
_Go to Step 40_
EP 4011 Forniatted pages and page breaks?
**This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step Applies to all charities, both LAR Purpose of this step** _**To format the pages and settings**_
**What do I do in this step ?** _**Do not worry about**_
_**For more details on what to do in this section, review the links below and to th**_ **HELP!** Handling text in the templates **HELP!** Inserting/correcting page numbers in cross references and printed output **HELP!** Page break manipulation **HELP!** Resizing rows to remove blank text or make text visible.
## **1) Ensure that autohide is turned ON**
**2) Check that the font size is appropriate - the default is Arial 10, which should the size of text. You should also check the page settings, to see that the page**
**3) Using the 'Excel page break preview' command, view all the accounts on th**
**4) If any lines of text have a row height that is too big or too low, then modify t the left hand side of the screen.**
**This may often be required when the text you have entered is different in size**
**5) if there are any superfluous blank lines, then if there is a message saying th change the row height to zero, using the Excel row height command.**
**6) If, for aesthetic reasons, you require to insert some extra blank lines, then d command.**
**7) If there are any text boxes (NOT text rows) that appear to be intersected by**
**8) In most cases the default page setup parameters will be appropriate. Howev to set the print area and print size using the Excel Page setup commands. If yo are incorrect.**
**9) Having checked all the above matters, now you can set the page breaks, us**
**10) On some versions of Excel, it sometimes happens that the pages print with size under (2) above), then often the problem can be overcome by simply savi**
**11) You can return to this step at any stage, and you should do so in the final**
**12) Confirm you have completed this step by entering'Y' in the final blue cell b**
## **Data Validation**
**You can review your work by turning Autohide ON and checking what is revealed on th**
**Have you correctly Formatted pages and page breaks? - 'Y' or 'N' - Default is '**
Go to Step 41 Return to 'Home - ste
_**Free Text area for this step, for comments and cross references to working pa**_
**STEP 41 Set report data for printing eg pages etc?**
||**This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-**
**_Pre commencement d_**
**_Registration & scrutin_**
**_Trustees' Annual Repo_**
**_Data to finalise the acc_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**Applies to all charities, both LAR**
**Purpose of this step**
**_To set various parameters for pri_**
**What do I do in this step ?**
**_Note - This step can be repeated_**
**1) Ensure that autohide is turned ON**
**HELP!**
Sizing text/Im|**This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-**
**_Pre commencement d_**
**_Registration & scrutin_**
**_Trustees' Annual Repo_**
**_Data to finalise the acc_**
**This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**Applies to all charities, both LAR**
**Purpose of this step**
**_To set various parameters for pri_**
**What do I do in this step ?**
**_Note - This step can be repeated_**
**1) Ensure that autohide is turned ON**
**HELP!**
Sizing text/Im|
|---|---|---|
||||
||||
||||
||**1) Ensure that autohide is turned ON**|**HELP!**
|
||**2) Using the 'VT print preview' command, view all the accounts on the screen.**
**3) Go to the Data worksheet and enter all the page numbers as prompted**
**4) Enter the signing off details. Make sure all are completed.**
**5) Go the scrutiny report (auditor's report, examiner's report, accountant's rep**
**the help files below.**
**HELP!**
-Finalising the scrutiny report||
**6) Confirm you have completed this step by entering'Y' in the final blue cell be**
_Go to Step 42_
**Have you correctly Set report data for printing eg pages etc? - 'Y' or 'N' - Defa**
_**Free Text area for this step, for comments and cross references to working pa**_
**STEP 42 Reviewed/ Printed off the accounts for signature?**
**This sheet is protected as there are hidden data elements - You c**
**This FRS102 template is for ALL SIZES of charity operating in England**
**The current status of the steps process :-** _**Pre commencement d Registration & scrutin Trustees' Annual Repo Data to finalise the acc**_ **This template is valid for the FRS102 2015 SORP as modified by the SO**
**Scope of this step**
**Applies to all charities, both LAR**
**Purpose of this step**
_**To print off the accounts for final**_
**What do I do in this step ?**
_**Note - This step can be repeated**_
## **1) Ensure that autohide is turned OFF**
**2) Check the error summary at the top of each worksheet - If the template has see the HELP files for further details**
**3) Using the 'VT print preview' command, view all the accounts on the screen. will be meaningless. Do not worry about this. Verify that all steps have been c**
**4) Exit from print preview. Revisit any steps that require amendment or furthe**
**5) Ensure that autohide is turned ON**
**Revisit any steps that require amendment or further work**
**6) Using the 'VT print preview' command, view all the accounts on the screen. Revisit any steps that require amendment or further work. Exit from print pr**
**7) When happy that all is correct, use the 'VT print ' command to print a hard c**
**8) FOR CHARITIES THAT ARE MEDIUM OR SMALL COMPANIES**
_**This template is fully compliant with the requirements relating to small compa it contains a number of the more basic disclosure requirements required for m templates for medium or large companies should be first to provide a draft ba requirements, and then secondly check this draft, either to confirm that the dr final version (say in Word) , having regard to specific Companies Act disclosu to the particular charity for whom accounts are being prepared.**_
_**It may be that in many cases, no additional work is required, and the template medium and large companies the use of a disclosure check list is essential.**_
_**If this process is done almost at the finalisation stage, then there should not b a final set of accounts using a Companies Act disclosure checklist. For a com**_
**9) Prepare all letters of representation, approval letters, and letters of commen**
**10) Confirm you have completed this step by entering 'Y' in the final blue cell.**
## **11) The assignment is now finalised.**
**Have you correctly finalised the assignment?** N
_**Free Text area for this step, for comments and cross references to working pa**_
**This rows below here should not be deleted or modified, and no rows or columns sh All cells in this section are locked and prohibited for use**
## **r preparing a set of FRS102 SORP (2016 update) compliant accounts**
## **an only enter data in the blue shaded cells**
## THOUT endowment funds
_**t data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**tiny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**eport Data**_ **This section has been completed** _**accounts**_ **This section has been completed ORP bulletin, February 2016 HELP! STEP 1**
**ORP bulletin, February 2016**
_**rities, both LARGE and SMALL in England & Wales**_
Return to 'Home -
## **operties in the VT utility :-** _**comparatives should be disclosed**_
_**tional for small charities- Company number (if required)**_
a default to 'Generic' Report. If you do alter this, then you will not generate the correct audit or
## _**s than £500,000)**_
ncing on or after 1st January 2016, and you do not wish to include a cash flow statement, this T properties box.
ties box to ensure the cash flow statement is included in the accounts.
**cell. Until you are able to enter 'Y' you should not proceed.**
**fault is 'N'**
**When you have entered 'Y', you have completed this step and can proc**
Y
Return to 'Home -
Goto step 2
## _**apers**_
## **above, I have completed my examination: and can confirm that:-**
## THOUT endowment funds
_**t data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**tiny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**eport Data**_ **This section has been completed** _**accounts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 2**
_**rities, both LARGE and SMALL in England & Wales**_
## **asic disclosure requirements**
**the grey cell below to reveal the drop down box**
**orts - The default is 'Trustee'**
## **ue cell. Until you are able to enter 'Y' you should not proceed.**
**y cell below to reveal the drop down box**
**g Document , then enter it here in** 30 August 2016 **Enter '01/01/1900' to suppress this d in the data entry box as '01 January ' will be acceptable, and no change will be required he text EXACTLY as you wish it to appear in the accounts** Trustees **e report layout style. If you are content with the default 'Trustees', leave the box unch here is a separate section for that.**
**is 'N'** Y **When you have entered 'Y', you have completed this ste** _Goto step 3 Return to 'Home -_
## _**apers**_
## **an only enter data in the blue shaded cells**
## THOUT endowment funds
_**t data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**tiny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**eport Data**_ **This section has been completed** _**accounts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 3**
**ORP bulletin, February 2016**
_**rities, both LARGE and SMALL in England & Wales**_
_Return to 'Home -_
## **eparing accounts using this template**
## _**dix 3 of the SORP before proceeding**_
## _**heck the answers carefully**_
**ue cell. Until you are able to enter 'Y' you should not proceed.**
**HELP!** Definition of small companies/details of thesholds **HELP!** Why is the Group Accounts question being asked?
pany?
|**500,000**
**Enter 'Y'or 'N'**
N
**ep 10**
**Enter 'Y'or 'N'**
Y
**As the answer is 'Y', then go t**
Go to question 4
**do not apply and have been suppressed**
**anies as defined under the Companies Act. Although**
**medium and large companies as defined, the use of these**
**ased on the templates, to ensure compliance with charity**
**raft is correct, or alternatively to manually produce a**
**ures applicable to medium and large companies in relation**
**may produce fully compliant accounts, but in the case of**
**be a great deal of additional work to manually prepare**
**mpany of that size the small additional cost should not be prohibitive.**
**ompany, then if asked to submit a CT600 by HMRC , it must do so in IXBRL format**
**the group?**
**Enter 'Y'or 'N'**
N
**Go to next question**
Y
**When you have entered 'Y', you have completed this ste**
_Return to'Home- step summary'_
**HELP!**
-See amendments to definitions in the SORP Bulle
**As the answer is 'N', then Th**
**you have the option whether to**
**mpanies Act, even if the charity is**||**HELP!**
-See amendments to definitions in the SORP Bulle|**HELP!**
-See amendments to definitions in the SORP Bulle|
|---|---|---|---|
||**500,000**|||
|||||
|||**Enter 'Y'or 'N'**
N|**As the answer is 'N', then Th**|
||**ep 10**||**you have the option whether to**|
|||||
||**panies Act, even if the charity is**|**Enter 'Y'or 'N'**
Y|**As the answer is 'Y', then go t**|
## _**apers**_
## **an only enter data in the blue shaded cells**
## THOUT endowment funds
_**t data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**tiny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**eport Data**_ **This section has been completed** _**accounts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 4**
_**rities, both LARGE and SMALL in England & Wales, although parts, as indicated, only**_
_Return to 'Home -_
_**of the Trustees' Annual Report, the auditor's nd tailored to the various facets of the charity.**_
## **he blue cell below**
**ou enter the details against the correct description**
**ue cell. Until you are able to enter 'Y' you should not proceed.**
**HELP!** Companies only - Why is registered office question being asked? **HELP!** Companies only - Why are registered office details required?
|Islamic|Islamic|Cultural|Centre|**The default is 'N/A' - if you overwrite the default with the spa**
**keyboard instead of a name, all text relating to the operating**|**The default is 'N/A' - if you overwrite the default with the spa**
**keyboard instead of a name, all text relating to the operating**|
|---|---|---|---|---|---|
|||||**various reports will autohide**||
|||||**_Note - this should be the main ope_**||
|||||**There is hidden data in this ro**||
|||||*****||
||||*****|**Entering a blank with the space bar in rows marked with an asterisk wi**||
|o.uk|||*****|**relevant entry to autohide in the Trustees' report**||
||||*****|||
n **ails** Enter in step 4. 9 Enter in step 4.10 Enter in step 4.11 Enter in step 4.12 Enter in step 4.13
## **ails**
**is 'N'** Y _**When you have entered 'Y', you have completed**_
ep summary' Go to step 5
## **tes to STEP 5, which is not applicable on the basis of**
**ompanies legislation or Royal Charters - NOT for CIOs or SCIOs an only enter data in the blue shaded cells & Wales WITHOUT endowment funds** _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ort Data**_ **This section has been completed** _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 5**
**mpany charity - so ignore this entire section and do not enter data. Ensure the 5'** _Return to 'Home -_ _**nd collates the relevant constitutional data which is he grey cell below to reveal the drop down box prompt is 'DO NOT ENTER A NUMBER', that means the charity does not require a number Until you are able to enter 'Y' you should not proceed.**_
**he grey cell below to reveal the drop down box e any option from the drop down list, except - 'xData not**
**Properties Box. The data will only be updated when you have entered data in the grey box ab**
_**mpt saying 'DO NOT ENTER A NUMBER'. Remember to include leading zeros**_
**y you have set up. As this is an incorporated COMPANY charity , you MUST ntered in Step 5'**
N Return to 'Home - step summary'
_**When you have entered 'Y', you have completed**_
_**apers**_
**sed as it relates to STEP 6, which is not applicable on the d for this charity an only enter data in the blue shaded cells & Wales WITHOUT endowment funds** _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ort Data**_ **This section has been completed** _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 6 porated charities only and should be ignored for incorporated charities and CIO ered in Step 6'**
_Return to 'Home -_
_**llates the relevant constitutional data**_
_**he grey cell below to reveal the drop down box Until you are able to enter 'Y' you should not proceed.**_
**grey cell below to reveal the drop down box**
**ct legal type for this charity**
**It should be ignored fo** Y _Return to 'Home - step summary'_
_**When you have entered 'Y', you have completed**_
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 7**
_**ho have activities outside the United Kingdom. nel Islands are not counted as part of the United Kingdom for this purpose**_
_Return to 'Home - step summary_
_**ons are shown. iged to register in a non UK jurisdiction and fails to do so. HMRC check accounts for**_
_**he blue box below and proceed to the next step.**_
_**Until you are able to enter 'Y' you should not proceed.**_
|ictions||
|---|---|
|**Enter 'Y'or 'N' (Default is 'N')**
**e Channel Islands) in addition to**|N|
|**rs in the section below as you have said the charity is registered in overseas jurisdictions**||
|**n which the charity is registered, excluding England & Wales, Scotland and Northern Ireland.**||
|**relevant part of the Trustees' Report, in the section headed 'Reference and administrative deta**||
|**spelt etc.**||
|**Charity registration number in that jurisdiction**||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|DO NOT ENTER ANY DATA HERE - you answered 'N' above||
|**t is 'N'**
Y
**_When you have entered 'Y', you have completed_**|**_this step and ca_**|
|Go to step 8||
|**_apers_**||
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 8**
## **nswers in this section, as the charity operates in England & Wales**
Return to 'Home -
## _**gistration information dingly.**_
_**o the end of this step. If there is no charity number, enter ot registered by choosing from the drop down box Until you are able to enter 'Y' you should not proceed.**_
|1.00
**Remember to enter**
**leading zeros, if any**|1.00
**Remember to enter**
**leading zeros, if any**|
|---|---|
|1168959
**_As you have entered a number, proceed to the end of this step_**||
|**The default is '0', (zero) but this must**
**nd of Step 8**
**umber are :-**|**be altered to the actual number if there is**
**_This data will be automatically trans_**|
|||
|||
|||
|||
|**Y' or 'N' - Default is 'N'**
Y|**_When you have entered 'Y', you h_**|
||Step 9
Step 10
**_proceed to STEP 9 or 10 as appro_**|
|||
|Return to'Home-step summary'||
|
**_apers_**||
|||
|||
_**elates to STEP 9, which is not applicable on the basis of**_ **endent scrutiny an only enter data in the blue shaded cells**
**& Wales WITHOUT endowment funds** _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ort Data**_ **This section has been completed** _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 9** _**d & Wales, incorporated under Co-operative and Community Benefit Societies Act 20**_ **England & Wales and you should enter the data below** _Return to 'Home - step summary_ _**information which determines the level of scrutiny**_ **. Place your cursor in the grey cell below to reveal the drop down box** _**Until you are able to enter 'Y' you should not proceed.**_
_**e drop down list, except - 'xData not entered in Step 9**_
Committee of Man
_**he text**_ **EXACTLY** as you wish it to appear in the accounts _**t layout style**_
**y you have set up. As this is a Registered Society , you MUST ntered in Step 9'**
_**nd & Wales is:-**_
**Exempt from** N _**When you have entered 'Y', you have completed**_ Return to 'Home - step summary'
**In Scotland - Go to St**
_**apers**_
**----- Start of picture text -----**
------------------------------------------------------------------------------------------
**----- End of picture text -----**
**endent scrutiny?**
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 10**
**LARGE and SMALL in England & Wales except Registered Societies**
Return to 'Home -
_**& Wales. If no audit, then is it an examination? tailors the template accordingly.**_
## **Y' or 'N' to the questions.**
**Otherwise, go straight to Data Validation levels of this charity from the drop down list below. Place your cursor in a Validation**
**p 3**
**Until you are able to enter 'Y' you should not proceed.**
## _**before moving to Section B**_
**HELP!** Definition of small companies/details of thesholds
**e tailored to an audit - if all are 'N' then the template will be tailored for examination**
_**hreshold ? - (For periods commencing on or after 1st**_ n **If no, move on to** _**for prior periods)**_
_**16, be prepared to overwrite the defaults in the row**_
|
|**_ollowing the statutory procedures?_**
n
**If no, move on to**|
|---|---|
||N
**If no, move on to**|
||**_ve_**|
||N
**If no, move on to**|
|||
||**_?_**
N
**If no, move on to**|
||N
**If no, move on to**
N
**If no, move on to**
N
**If no, move on to**|
**hen it is NOT an audit - It is either an Independent Examination or is exempt from scru**
**Depending on the answers below, this is either an Independent Examin You MUST complete the questions below**
_**of less than £1 million, and ignore any validation errors. he date, as this has to be disclosed**_
###
_**exempt, the trustees must formerly elect for EITHER independent examination OR TORY. The election can be a permanent one, but a minute must be on file. Answer 'Y'**_
Y _**Confirm there is aminute on file before finalisation There is hidden data in this row - do not delete**_
## **the accounts are exempt from scrutiny.**
_**e questions relating to examination in section B**_ Go to Data Valida
_**your cursor in the grey cell below to reveal the drop down box**_ **£250000 pa and there is no requirement for audit**
here income exceeds £250,000
**An Independent Examination of a non company with no re** _**Wales is**_ **hold specific professional qualifications** Y _**When you have entered 'Y', you have completed this step and ca**_
ep summary' _**apers**_
Go to Step 12
## **an only enter data in the blue shaded cells**
**& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 12**
## _**s to ALL charities WITHOUT EXCEPTION, no matter how small they may be**_
_Return to 'Home - step summary_
_**pliance with the rules**_
_**this does not have to be carried out sequentially and can be revisited at any time in the proce ects can only be completed when other stesp, such as entering the TB, have been completed**_
_**Until you are able to enter 'Y' you should not proceed.**_
Y _**When you have entered 'Y', you have completed this step and ca**_
Go to Step 21
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 21**
_**rities, both LARGE and SMALL in England & Wales**_
_Return to 'Home - step summary_
**perly dealt with and documented. External monitors from the professional bodies often find th professional requirements, and failure to carry out Money Laundering checks can be a crimina**
## _**ue cell. Until you are able to enter 'Y' you should not proceed.**_
|e
|**N or Y or N/A**|
|---|---|
||y
y
y
y
y
s Act 2014 or Northern Ireland legislation?
y
y
CC32 which applies to all edxaminations**SIGNED OFF**after**01/12/2017?**|
|||
||y
appointment.
y
nswer to the professional clearance letter sent out above, if relevant
y
y
in relation to your appointment
y
ng your appointment as Auditor, Reporting Accountant. or Independent Examiner
y
y
auditor/examiner/accountant as required by professional rules and|
|||
y _**When you have entered 'Y', you have completed this step and ca**_
Go to Step 22
## _**apers**_
_Return to 'Home - step summary'_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 22**
_**rities, both LARGE and SMALL in England & Wales**_
_Return to 'Home - step summary'_
_**rofessional rules (for unregulated work) require that you plan the assignment appropriately**_
## _**paper file**_
_**cell. Until you are able to enter 'Y' you should not proceed.**_
y
_**When you have entered 'Y', you have completed**_
_Return to 'Home - step summary'_
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 23**
## _**s to ALL charities WITHOUT EXCEPTION, no matter how small they may be**_
_Return to 'Home -_
_**rst draft of the accounts**_
**e charity, and summarise the details on a working paper. The records might be Sage, Review the instructions below before proceeding.**
approach entering the TB?
_s_ **positive** _and_ **credits** _to be entered with a_ **minus** _sign. or text. All yellow shaded cells contain formula, or text that is required in the accounts for di_
**Trial Balance input data sheet. There are comments in the HELP files.**
**nter your data, and then visually review the trial balance for errors, anomalies and inc om the numerous links on the TB**
_**errors are showing - they will probably correct themselves as you complete subseque ue cell. Until you are able to enter 'Y' you should not proceed.**_
_**3' button - It is only the Trial balance you are checking at this stage. Ignore anything e**_ N _**When you have entered 'Y', you have completed this step and ca**_
Goto Step 24
_Return to 'Home -_
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 24**
_**s to ALL charities WITHOUT EXCEPTION, no matter how small they may be, un s the first period of the charity, then you can ignore this step.**_
Return to 'Home -
_he Income and Expenditure account,_ **without** _any breakdown over funds. To do otherwise would mak e prior year is required - a breakdown of these totals over unrestricted, restricted and endowment fu date the fund data. You should obtain this data from last year's working papers and accounts._
## **nds in the blue cells below .**
**Until you are able to enter 'Y' you should not proceed.**
**ts Trial Balance input data sheet. The comments are in the cells shaded light green with brow** _to be entered with a_ **minus** _sign. haded cells contain formula, or text that is required in the accounts for disclosure_ **purposes.** _**o ther Trial Balance, less those you have already allocated to the blue cells.**_
analyse the total A over the types of funds B,C and D
## d D
When W,E and A are zero, you can proceed.
||**Analysis of prior**
**year's**
**surplus/deficit by**
**funds excluding**
**fixed asset**
**revaluation**|**Analysis of**
**prior year's**
**fixed asset**
**revaluation by**
**funds**|
|---|---|---|
||||
|**>>>>>>>>>>>>>>>>>>>**
**E**|**(16,106.12)**|**-A**|
|**B**
**C**|66,572.06
(68,720.78)|**B**
**C**|
||**(18,254.84)**|**-**|
|eet
Return to'Home-step summary'
**W should be zero - Do not enter 'Y' in the row below**|||
**is 'N'** Y _**When you have entered 'Y', you have completed this step and ca**_
Return to 'Home - step summary'
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 25**
_**s to ALL charities WITHOUT EXCEPTION, no matter how small they may be, un a has been fully analysed.**_
**gacies ritable funders**
**There is data still to analyse in this section in ST The data in this section has been fully analysed**
_Return to 'Home -_
## _**der to give the level of detail required by the SORP**_
es, such as donations, in total amounts.
y require analysis and breakdown. This step helps to meet those requirements
_**sis of income as required by para 4.37 of the SORP**_
## **HELP! -** Clarifying the analysis
## **HELP! DO**
**'breakdown of income' section. Instructions 3 to 6 cover what you should do when in the 'brea**
**ategories of income (ie donations and income from funders). If a link says that the category ha**
**ch of the two categories, check the link to every sub-category of income. If a link says that the**
**to be analysed' row for that subcategory becomes nil. The 'still to be analysed' figure represe ysed will automatically be carried forward to the accounts, and you should click the link 'Step**
**Until you are able to enter 'Y' you should not proceed.**
**EEN ENTERED IN THE WRONG CATEGORY, THEN ADJUST THE TRIAL BALANCE - DO NOT ATTEMPT A**
**You still have data to analyse - You should not enter 'Y' below The data in this section has been fully analysed**
> **efault is 'N'** y **When you have entered 'Y', you have completed this s** Return to 'Home - step summary
HELP! SORP 4.37 - Analysis of _Return to 'Home - step summary'_ **HELP!** Donations and gifts **HELP!** INCOME RECOGNITION Go to Step 25 **There is data still to analyse in this section in STEP 25 amounting to £ 326443.8 The data in this section has been fully analysed**
**There is data still to analyse in this section in STEP 25 amounting to £ 326443.8**
**There is data still to analyse in this section in STEP 25 amounting to £ 326443.8 You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse**
## **You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse**
|**Current year**
**£**
and gifts in DetailPL2
**Restricted**
**Funds**||||**_GeneraL Guide:-_**
HELP! SORP 4.37|
|---|---|---|---|---|
|||**Current year**
**Total Funds**
**£**|**Prior Year**
**Total Funds**
**£**||
|||||**_Detailed Guide:-_**
HELP! Analysing
**_The heading in th_**
**_This ROW is rese_**
**_Do not enter data_**
Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37
**HELP!**
Amend|
||||||
||||||
||||||
||||||
|**-**
-
-
-
**-**
**transfer to the final**
**£**
**step**
**-**
**Restricted**
**Funds**||**178,958.00**|**147,485.80**||
|||**-**
**-**|||
|||**-**|||
|||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|||
|||**178,958.00**|**147,485.80**||
||**accounts**||||
||||||
||||||
|||**Current year**|**Prior Year**||
|||**Total Funds**
**£**|**Total Funds**
**£**||
|||||**_Detailed Guide:-_**|
||||||
||||||
|||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**-**|
**_The heading in th_**
**HELP!**
Amend
**HELP**
! Analysing L|
**-** _**Do not enter data**_ **transfer to the final accounts**
||Return to legacies in DetailPL2|Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37|
|---|---|---|
||**Current year**
**Prior Year**||
|**Restricted**
**Funds**|**Total Funds**
**Total Funds**||
|||**_Detailed Guide:-_**
HELP!-Analyse G|
|**£**|**£**
**£**||
||||
|**step**|||
|nue grants in DetailPL2|||
|||
**_The heading in th_**
**_Do not enter data_**
Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37
**HELP!**Amend|
|**Total Funds**
**Total Funds**
**£**
**£**
**£**
**Restricted**
**Funds**|||
|||**_Detailed Guide:-_**|
||||
|**step**||**HELP!**Amend|
|revenue grants in DetailPL2
**-**
**-**
**-**
**-**
**-**
**-**
**-**||HELP!-Analyse n|
|||
**_The heading in th_**|
|-
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**transfer to the final accounts**
Return to non public revenue grants in DetailPL2|-
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**transfer to the final accounts**
Return to non public revenue grants in DetailPL2|**_Do not enter data_**
Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37|**_Do not enter data_**
Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37|
|---|---|---|---|
|**Current year**
**£**
**Restricted**
**Funds**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**|||
|||**_Detailed Guide:-_**||
|||||
|**step**||**HELP!**Amending||
|p in DetailPL2
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**transfer to the final accounts**
Return to sponsorship in DetailPL2||
**_The heading in th_**
**_Do not enter data_**
_Return to'Home-_
**_GeneraL Guide:-_**
HELP! SORP 4.37
**HELP!-**
Analysing||
|**Current year**
**Current year**
**Prior Year**||||
|**Total Funds**
**Total Funds**
**Restricted**
**Funds**||**_Detailed Guide:-_**||
|**£**
**£**
**£**||**HELP!**Amending||
|||||
|**step**||||
oods/services in DetailPL2
**HELP!** - Analysing
|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**transfer to the final accounts**
Return to donated goods/services in DetailPL2
**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**step**
tal grants in DetailPL2
**-**
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-
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**-**
**-**
**-**
**transfer to the final accounts**
**Restricted**
**Funds**|
**_The heading in th_**
**_Do not enter data_**
Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37|
**_The heading in th_**
**_Do not enter data_**
Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37|
|---|---|---|
||**_Detailed Guide:-_**||
||||
||**HELP!**|Amending|
||
**_The heading in th_**
**_Do not enter data_**
**HELP!**
-Analyse C
**HELP!**I
NCOME R|
-Analyse C|
Return to public capital grants in DetailPL2
Return to 'Home -
|**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**step**
capital grants in DetailPL2
**-**
**-**
**-**
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**-**
**-**
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**-**
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**-**
**transfer to the final accounts**
Return to non public capital grants in DetailPL2
**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**step**
ding'in DetailPL2
**-**
**-**
**-**
**-**
**-**
**-**
**-**
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**-**
**-**
**-**
**-**
**-**
**Restricted**
**Funds**
**Restricted**
**Funds**|**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**step**
capital grants in DetailPL2
**-**
**-**
**-**
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**-**
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**-**
**-**
**-**
**-**
**-**
**-**
**transfer to the final accounts**
Return to non public capital grants in DetailPL2
**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**step**
ding'in DetailPL2
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Restricted**
**Funds**
**Restricted**
**Funds**|**_General Guide:-_**
HELP! SORP 4.37|**_General Guide:-_**
HELP! SORP 4.37|
|---|---|---|---|
|||**_Detailed Guide:-_**||
|||**HELP!**Amend||
|||
**_The heading in th_**
**_Do not enter data_**
Return to'Home-
**_GeneraL Guide:-_**
HELP! SORP 4.37
**HELP!**
-Analyse C
**HELP!**I
NCOME R|-Analyse C|
|||||
||**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**|||
|||**_Detailed Guide:-_**
**HELP!**Amending
**HELP!****_-_**Specific c
**HELP!**I
NCOME R||
|||||
|||||
||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|
**HELP!**
**HELP!**||
**----- Start of picture text -----**
-
-
-
-
- - - Do not enter data
transfer to the final accounts
Return to 'Home -
GeneraL Guide:-
Current year Current year Prior Year HELP! SORP 4.37
Restricted
Funds Total Funds Total Funds Detailed Guide:-
£ £ £ HELP! Amending
step
ding' in DetailPL2 HELP! - Specific c
HELP! INCOME R
- - - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - - Do not enter data
transfer to the final accounts
Return to 'spare heading' in DetailPL2 Return to 'Home -
n fully analysed
**----- End of picture text -----**
**You can ignore this section as there is no further data to analyse**
**You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse You can ignore this section as there is no further data to analyse**
|kdown of income section|Go to Step 25
**_GeneraL Guide:-_**
**Prior Year**
HELP! SORP 4.37
**Total Funds**
**£**
**_Detailed Guide:-_**
**HELP!**A2(b)Chari|Go to Step 25
**_GeneraL Guide:-_**
**Prior Year**
HELP! SORP 4.37
**Total Funds**
**£**
**_Detailed Guide:-_**
**HELP!**A2(b)Chari|Go to Step 25
**_GeneraL Guide:-_**
**Prior Year**
HELP! SORP 4.37
**Total Funds**
**£**
**_Detailed Guide:-_**
**HELP!**A2(b)Chari|
|---|---|---|---|
|||||
|**Current year**
**Current year**
**Total Funds**
**£**
**£**
**Restricted**
**Funds**|**Prior Year**
**Total Funds**
**£**|||
|||**_Detailed Guide:-_**
**HELP!**A2(b)Chari||
|||||
|**step**||||
|**-**
**-**
**-**
**-**
-
-
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-**_The heading in th_**
**-**
**-**
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**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-****_Do not enter data_**
**transfer to the final accounts**
sis headings
Return to public contractual payments in DetailPL2
**HELP!**
Amending
**HELP!**Contractua
**HELP!**I
NCOME R|||Amending
Contractua|
|**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**Restricted**
**Funds**||**_General Guide:-_**
HELP! SORP 4.37||
|||**_Detailed Guide:-_**||
|||||
|**step**||**HELP!**|Amending|
|
**-**
**-**
**-**
-
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-
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**-**||
**_The heading in th_**
**HELP!** -Performa
**HELP!** INCOME R|
-Performa|
**-** _**Do not enter data**_ **transfer to the final accounts**
|sis headings
Return to public performance grants in DetailPL2
**General Guide:-**
**Current year**
**Current year**
**Prior Year**
HELP! SORP 4.37
**Total Funds**
**Total Funds**
**_Detailed Guide:-_**
**£**
**£**
**£**
**Restricted**
**Funds**
**HELP****_!_**Amending|sis headings
Return to public performance grants in DetailPL2
**General Guide:-**
**Current year**
**Current year**
**Prior Year**
HELP! SORP 4.37
**Total Funds**
**Total Funds**
**_Detailed Guide:-_**
**£**
**£**
**£**
**Restricted**
**Funds**
**HELP****_!_**Amending|sis headings
Return to public performance grants in DetailPL2
**General Guide:-**
**Current year**
**Current year**
**Prior Year**
HELP! SORP 4.37
**Total Funds**
**Total Funds**
**_Detailed Guide:-_**
**£**
**£**
**£**
**Restricted**
**Funds**
**HELP****_!_**Amending|sis headings
Return to public performance grants in DetailPL2
**General Guide:-**
**Current year**
**Current year**
**Prior Year**
HELP! SORP 4.37
**Total Funds**
**Total Funds**
**_Detailed Guide:-_**
**£**
**£**
**£**
**Restricted**
**Funds**
**HELP****_!_**Amending|
|---|---|---|---|
|**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**Restricted**
**Funds**||||
|||**_Detailed Guide:-_**
**HELP****_!_**Amending||
|||||
|**step**||||
|**-**
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-
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**transfer to the final accounts**||||
||Return to non public contractual payments in DetailPL2|**_General Guide:-_**
HELP! SORP 4.37||
|||||
|**Current year**
**£**
**Restricted**
**Funds**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**|||
|||**_Detailed Guide:-_**
**HELP!**Amending||
||||-Performa|
|**step**||||
|**-**
-|**-**
**-**
**-**|||
||Return to non public contractual payments in DetailPL2|Return to non public contractual payments in DetailPL2|Return to non public contractual payments in DetailPL2|||
|---|---|---|---|---|---|
|||||**_General Guide:-_**||
|**Current year**||**Current year**|**Prior Year**|HELP! SORP 4.37||
|**Restricted**||||||
|**Funds**||**Total Funds**|**Total Funds**|**_Detailed Guide:-_**||
|**£**||**£**|**£**|**HELP!**Amending||
|**step**||||||
|||||**HELP!** -Performa||
|**-**||**-**|**-**|**HELP!**I
NCOME R||
|-||**-**||**_The heading in th_**||
|**-**
**-**
**-**
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**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**transfer to the final accounts**
Return to non public performance grants in DetailPL2|**_Do not enter data_**
**General Guide:-**
HELP! SORP 4.37|
|---|---|
|**Current year**
**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**£**
**£**
**£**
**Restricted**
**Funds**||
||**_Detailed Guide:-_**
**HELP!**
Amending|
|||
|**step**||
|**-**
**-**
**-**
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**-**
-
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**-**
**-**
**-**
**-**
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**transfer to the final accounts**||
|Return to'spare heading'in DetailPL2||
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 26**
_**s to ALL charities WITHOUT EXCEPTION, no matter how small they may be,as make a judgement as to whether any module applies.**_
_Return to 'Home -_
## ng asked?
_**Others only apply in certain cases. By selecting the appropriate non core modules, this templa The non core modules you can select are from 16 to 29** RP._ **All** _of the core modules are automatically selected by this template. 'N'._ h as donations, in total amounts. e analysis and breakdown. This step helps to meet those requirements
_case by entering '_ **Y** _' below, and the template will be modified accordingly:-_
## **u should re- evaluate autohide.**
**cell. Until you are able to enter 'Y' you should not proceed.**
**----- Start of picture text -----**
g module Links to the accounts
each relevant module in the SORP in detail
TAR
individuals or organisations made in the year? n Grantmaking
TAR
**----- End of picture text -----**
|n
**TAR**
**age assets as defined in the SORP**
N
N/a
**TAR**
N
N/a
**TAR**
**nvestments as defined in the SORP?**
N
N/a
**TAR**
**d investments or a pooling scheme in place?**
N
N/a
**TAR**
n
N/a
**_s 24 to 29. Go to the end of this step (after item 29)_**
**TAR**
**mber of a group and are group accounts prepared?**
N
N/a
**TAR**
N
N/a
**TAR**
**sidiary of another entity?**
N
**TAR**
**n involved in a merger with another entity?**
N
N/a
**TAR**
**on schemes for staff, whether these are defined benefit**
**d contribution schemes?**
1) Contribution
pensions
2) Benefit
pensions
**assets funds held or received as agent or as custodian trustee**
**arties?**
ion notes-Module 19
ation notes-Module 22
**ches,joint ventures, shared arrangements, or is the**
**f a group, or is it associated with another entity?**
**ve branches or it part of a joint venture or is it formally**
**ther charity?**
Corporate
trustees
ation notes-Module 27|n
**TAR**
**age assets as defined in the SORP**
N
N/a
**TAR**
N
N/a
**TAR**
**nvestments as defined in the SORP?**
N
N/a
**TAR**
**d investments or a pooling scheme in place?**
N
N/a
**TAR**
n
N/a
**_s 24 to 29. Go to the end of this step (after item 29)_**
**TAR**
**mber of a group and are group accounts prepared?**
N
N/a
**TAR**
N
N/a
**TAR**
**sidiary of another entity?**
N
**TAR**
**n involved in a merger with another entity?**
N
N/a
**TAR**
**on schemes for staff, whether these are defined benefit**
**d contribution schemes?**
1) Contribution
pensions
2) Benefit
pensions
**assets funds held or received as agent or as custodian trustee**
**arties?**
ion notes-Module 19
ation notes-Module 22
**ches,joint ventures, shared arrangements, or is the**
**f a group, or is it associated with another entity?**
**ve branches or it part of a joint venture or is it formally**
**ther charity?**
Corporate
trustees
ation notes-Module 27|
|---|---|
||**TAR**
2) Benefit
pensions|
||N/a|
||**TAR**|
||N/a|
||**TAR**|
||N/a|
||**TAR**|
||N/a|
||**TAR**|
||N/a|
|||
|||
||**TAR**
N/a
**TAR**
N/a
**TAR**
**TAR**
N/a
**TAR**
Corporate
trustees|
|||
**ve any associates as defined in the SORP, or does it have and control over another entity?**
**ved in a joint venture as defined in the SORP?**
N N/a **TAR** N N/a
**'N'** y **When you have entered 'Y', you have completed this step and can proc**
Go to Step 27
Return to 'Home - step summary'
## _**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 27**
## _**s to ALL charities WITHOUT EXCEPTION, no matter how small they may be, as de whether to adopt activity analysis or not.**_
**ysis is not adopted, then descriptions of various headings are required for the accounts in an**
Return to 'Home -
h as donations, in total amounts. _**arities and encourages it for all charities**_ e analysis and breakdown. This step helps to meet those requirements
_e allowed to choose)_ _**whether you want activity accounting.**_
_ave to define the actual activities of this charity. In fact, for meaningful accounts, it is sensible detailed analysis in a subsequent step. he other activities are already prescribed)_ _**ut you should re- evaluate autohide. THEN ADJUST THE TRIAL BALANCE - DO NOT A**_
_**- switch to another worksheet before running autohide.**_
**ysis of income as required by module 4 of the SORP**
**Until you are able to enter 'Y' you should not proceed.**
**hether to disclose certain matters so you MAY choose to adopt activity analysis HELP!** Activity analysis - small charities
_**Enter 'Y'or 'N' - default is 'Y'**_ n **The template will not deal with**
**hould designate headings to appear in the accounts, by filling in the blue cells below**
## _**nts**_
_**These headings should be within the category of primary purpose and ancillary trading as these appear in defined areas of the accounts.**_
_**These headings should be within the category of charitable activities as these appear in defined areas of the accounts.**_
_**This heading should not normally be altered as it appears in defined areas of the accounts**_
## _**nts**_
_**This heading should not be altered as it appears in defined areas of the accounts**_
## _**These headings should be within the category of non charitable activities**_
_**This heading should not normally be altered as it appears in defined areas of the accounts**_
_ve defined. However, in order to do the analysis you should, at that stage,have the appropriate data_
|**s 'N'**
N|**When you have entered 'Y', you have completed this**|**step and can proc**|
|---|---|---|
|||_Return to'Home-_|
||Go to Step 28||
_**apers**_
Step 31
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 30**
LY to small charities who have chosen NOT to use activity analysis
## **d skip this step UNLESS you have been told to use STEP 30 as an error correction routine**
_not require activity analysis, there will be certain overheads transferred from the trial balan out activity anlaysis, these would have been automatically reallocated, but, instead,you now_
## _er_
_ave arrived at the figures to transfer from charitable costs to other categories._
_many cases it will help with a true and fair view. If you do not wish to do this reallocation, the_ **e form , the basis of the allocation.**
_Go to end of step if you do not w_
_**ied at any stage in the accounts process and should be reviewed at finalisation ted to charitable activities before reallocation.**_
_**ing costs**_
_**costs g funds costs**_
## _**e blue cells.**_
## _**ward to the accounts.**_
## _**the new analysis**_
_**ue cell. Until you are able to enter 'Y' you should not proceed.**_
Go to end of step if you do not wish to reallocate
**These figures can be entered manually on Detail 1 and 2 if you prefer**
## **Analyse between funds**
|**Analyse between funds**|**Analyse between funds**|**Analyse between funds**|**Analyse between funds**|
|---|---|---|---|
|**_Enter the element of the allocation that is unrestricted restricted in the blue cells_**||||
|**Unrestricted**|**Restricted**||**Total**|
|||||
|**29,035**|**-**|**-**|**29,035**|
|||||
|-
-|-
-||-
-
-
-|
|||||
|**-**|**-**|**-**|**-**|
|||||
|**29,035.00**|**-**|**-**|**29,035.00**|
_**ity analysis:-**_
_**an error.**_
_**an error**_
Click to return to error summary on activity analysis
_**When you have entered 'Y', you have completed this step and ca**_
N
**ult is 'N'**
## _**apers**_
## **an only enter data in the blue shaded cells**
**& Wales WITHOUT endowment funds**
**WARNING ! The job CANNOT be progressed until this step has been complete**
_**data**_
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016**
**HELP! STEP 31**
**ties WITHOUT EXCEPTION, no matter how small they may be, but only if there are an**
## _**n funds for the disclosures in the accounts**_
_Return to 'Home - step summa_
_**ied at any stage in the accounts process and should be reviewed at finalisation**_
**ore this step and proceed to end of the step**
**n essence it is simple. Just make sure that the totals at Section E equal zero, and tha that you want to transfer from and to. As long as the results are zero, the entries will**
## **been entered in previous steps.**
**A, columns T,U and Z, over all relevant blue cells (NOT yellow cells) in the columns T,U and Z not duplicate them here. IGNORE THIS if you are not using Fixed Asset Funds** xed asset funds - accounting policies **TB or otherwise. However, these may need allocating to specific funds, and details of the figu ainst the respective funds in column V. Make sure the total nets to zero in Section E. If you hav**
**en allocate the figures in column W, over all relevant blue cells (NOT yellow cells) in the relev ies in the TB do not duplicate them here. column AA, over all relevant blue cells (NOT yellow cells) in the relevant rows below in Secti uplicate them here. e any error messages, then you should adjust the analysis until there are no errors. Check the e text for the notes to the accounts explaining the nature of and justification for the particular c uired by the SORP**
**Until you are able to enter 'Y' you should not proceed.**
**----- Start of picture text -----**
Total to be
transferred Comparative
Total AA
- -
**----- End of picture text -----**
**is only relevant if you are using fixed asset funding t to nil. DO not delete this row -**
## **and D below, uate to zero te reserve fund -**
**HELP!** Clarification - Fixed asset funds Capital grants and fixed asset funds.- accounting policies
**----- Start of picture text -----**
Transfers
to/( from)
Unrestricted
Already Funds to cover
accounted for in deficits on Total transfers Subtotals Comparative
TB Restricted Funds
or when funds
are lawfully
reallocated
**----- End of picture text -----**
**TIVE** _**That is to say, figures in brackets are REDUCTIONS and others are INCREASES in funds**_
**----- Start of picture text -----**
V W Total AA
Comparative - Do
not enter trfs
already in the TB
- - -
- -
- -
- -
-
(676.00) (676.00)
- -
- -
-
-
-
- -
-
**----- End of picture text -----**
**----- Start of picture text -----**
- -
-
- -
-
-
(676.00)
(676.00) - (676.00) (676.00) -
**----- End of picture text -----**
**VERIFIED - The transfers net out to nil. DO not delete this row - hidden validation data ERROR in the row(s) above - transfers MUST net to nil - see the SORP - Check the analysis VERIFIED - The transfers net out to nil. DO not delete this row - hidden validation data VERIFIED - The transfers net out to nil. DO not delete this row - hidden validation data**
## **is revealed on the transfer notes**
N _**When you have entered 'Y', you have completed this step and ca**_ Return to 'Home - step summary
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 32**
**LARGE and SMALL in England & Wales** _**tems that are not included in the Trial Balance** Return to 'Home - step summa'Home - step summaHome - step summa- step summa step summa_ _**ted as often as you wish, and you may already have performed some of these tasks in ccountant as prompted, if not done already** Go to enter scrutin_ _**evant. If not relevant, no entry need be made:-**_ panies - not relevant for other charities)
_Return to 'Home - step summa'Home - step summaHome - step summa- step summa step summa_
e pension schemes _Go to enter accoun_ e:
under finance leases or HP contracts charity is required under the terms of the gift to hold the asset on an ongoing basis.
_**Until you are able to enter 'Y' you should not proceed.**_
**N'** Y _**When you have entered 'Y', you have completed this step and ca**_ Return to 'Home - step summary'
_**apers**_
**alysis - You should go to STEP 34** Step 34 **OT apply, as you have chosen NOT to use activity analysis - DO NOT USE THIS STEP an only enter data in the blue shaded cells & Wales WITHOUT endowment funds** _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ort Data**_ **This section has been completed** _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 33**
## **s using activity analysis**
## _**nt analyses have been carried out o confirm that all analysis has been completed**_
_Return to 'Home - step summa_
_**e costs in the activity analysis, then return to this step**_
Go to analysis
**f there is not Nil below then go to the note indicated, review what needs to be done, then go**
_**Balance still to be analysed**_ Click to go to Note 39 to review 0 Click to go to Note 40 to review 0 0 Click to go to Note 0 to review 0 0 Go to Step 28 0 0 Go to Step 29 0 0 0 0 0 0 **0**
## **he DETAILPL1**
**'N'**
y
_**When you have entered 'Y', you have completed**_
Return to 'Home - step summary'
_**apers**_
Click to go to top of the notes ind
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 34**
## **RGE and SMALL in England & Wales** _**accounts should be modified, and which should be revealed or suppressed by autohide**_
Return to 'Home - step summary
## _**This step is conceptually very similar to step 35 - accounting policies**_
**he template itself then becomes a 'de facto' check list. Many of the disclosures may ne ing the text and leaving the text notes blank. Before first using this template, you cou u have a 'master lite' template that will involve less work. There is, however, the dang balance and risk, as to whether you make your master template less universal. On th hecklist, which will eliminate the need for using such a checklist.**
_**ied at any stage in the accounts process and should be reviewed at finalisation is step to the notes section by clicking**_ Click to go to top of the notes index
Click to go to top of the notes index
## **ns (to the extent you have not already done so):-**
k at each of the notes in the template, one by one
e rows, or columns - it should all be handled by autohide one or two cases where the guidance might override
**are linked to figures either in the SOFA or the Balance Sheet, equire some data to be entered, but if the note is relevant, it notes will not autohide if there is relevant data.**
**ance and will have to be carefully scrutinised to see if they te by 'MANUAL This note is a standalone note which is not**
**e no action, other than perhaps some revisions up from the text are marked 'MANUAL'**
**HELP!** AUTO/MANUAL - an effective disclosure checklist
autohide, so you can ignore them
ow the guidance, and tailor the text to the charity. om the text rows, to autohide the note. **otes' HELP!** How do I hide and unhide notes?
ds notes 12 to 31 en correctly completed Stocks and work in progress
**HELP!** How do I create a bespoke note?
## what is revealed on the notes
one or two cases where the guidance might override this,
## n the final review
blue cell. Until you are able to enter 'Y' you should not proceed.
## n the notes
**f there is not Nil below then go to the note indicated, review what needs to be done, then go ATA IN THE NOTES UNLESS INSTRUCTED TO DO SO.**
|**_Balance still to be analysed_**|Click to go to top of the notes index to|Click to go to top of the notes index to|
|---|---|---|
|||Go to Gains/Losses on revaluing
Go to Actuarial gains/losses
Go to Remuneration of trustees e|
|0|||
|0
0
0
0
0
1341|||
|||Go to Remuneration of trustees e|
|||Go to Remuneration of trustees e|
|||Go to Remuneration of trustees e|
|||Go to Trustees'expenses|
|66|0
0
66693
0
32212
0
**68034**|Go to Deferred income - Unrestri
Go to Deferred income - Restrict
Go to Analysis of movements in f|
|---|---|---|
|||
Go to Analysis of movements in f|
|||
Go to Balance Sheet
Go to Balance Sheet|
|**'N'**
**_apers_**|||
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this ORP bulletin, February 2016 HELP! STEP 35**
**RGE and SMALL in England & Wales**
_**cies should be revealed or suppressed by autohide**_
_Return to 'Home - step summary_
## _**This step is conceptually very similar to step 34 - notes to the accounts**_
**plate itself then becomes a 'de facto' check list. Many of the disclosures may never be relevant e text notes blank. Before first using this template, you could alter the master template to hid ve less work. There is, however, the danger that you might on some occasion overlook a rare ss universal. On the other hand, by not changing the master template, you can use the entire**
_**at any stage in the accounts process and should be reviewed at finalisation step to the notes section by clicking**_ Click to go to top of the accountin
## **ction**
he extent you have not already done so):-
e, you may have no
**HELP!** How do I select/deselect accounting policies?
polices, one by one, eed to be disclosed
them by hiding them
llow the guidance e sure the relevant w the formatting
**HELP!** How do I create a bespoke accounting policy?
## _**king what is revealed on the notes**_ **eview**
**Until you are able to enter 'Y' you should not proceed.**
## **he notes**
|**- Default is 'N'**
y
**_When you have entered 'Y', you have completed_**|**- Default is 'N'**
y
**_When you have entered 'Y', you have completed_**|
|---|---|
|Click to go to top of the accounting policies index|_Return to'Home- step summary_|
## _**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 36**
**arities throughout the UK who are charitable companies, and highly recommended for all othe**
_**her the law requires the preparation of an Income & Expenditure account for charitable compa s, whether an I&E account is desirable, even if not mandatory**_
_Return to 'Home - step summary_
e - clarification **HELP!** How to print/suppres the I&E account _**There is hidden data in this row - do**_ action 2) below
Go to Note re Actuarial gains/los
_**kings that give rise to the message are in the 'Data validation section' below)**_
**tests, there is no need to prepare an Income & Expenditure account, although you m bove is that you are MAY prepare an Income and Expenditure account, then indicate cell below and then proceed to completion of the step**
Proceed to the completion of t
**enditure account?** Y _**te**_ Proceed to the com
## _**ue cell. Until you are able to enter 'Y' you should not proceed.**_
**----- Start of picture text -----**
count
2024 2023
£ £
- -
- -
- -
- -
- - There is hidden data in this ro
- - Go to Note re Actuarial gains/los
**----- End of picture text -----**
**----- Start of picture text -----**
ot be in an I&E account
account
penduiture account
2024 2023
£ £
- -
- -
- -
ure account
**----- End of picture text -----**
**----- Start of picture text -----**
, g y
**----- End of picture text -----**
## **on whether or not there is a requirement for an I&E account**
## **count**
**NB!!!!**
**, for this charity, follow the instructions below to include an Income & Expenditure account:-**
**unt, you should** _**include**_ **this I&E ac by altering the print area nt. See 'How Do I?' HELP!** How to print/suppres the Go to the I&E ac on the 'PL' work **y** ~~**p**~~ **ount, you should exclude this I&E ac by altering the print ccount. See 'How Do I?' HELP!** How to print/suppres the Go to the I&E ac on the 'PL' work **hide on Y' or 'N' - Default is 'N'** y _**When you have entered 'Y', you have completed** Return to 'Home - step summary'_
## _**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
## **ORP bulletin, February 2016**
**HELP! STEP 37 LARGE and SMALL in England & Wales** _**s on DetailPl2 and Detail!PL1 which are not automatically based on the Trial Balance** Return to 'Home - step summary_ _**columns - it should all be handled by autohide o cases where the guidance might override 86. Select each note in turn.** Click to go to top of the I&E PL2_ _**gures either in the SOFA , and this is indicated at the note is relevant, it should be obvious from the data**_
_**have to be carefully scrutinised to see if they are uch notes are standalone notes which are not referenced**_ **er than perhaps some revisions**
**xt are marked 'MANUAL'** ve disclosure checklist
**ce still to be analysed' are nil. If not go to the analysis section link shown**
Go to note Donat _Go to note Expen funding of activities Go to note Charita_
**you wish them to be. If not click the link next to the note to alter them**
**n fully analysed, and take any relevant action**
Click to go to top of the I&E PL1 section
**. Until you are able to enter 'Y' you should not proceed.**
## **is revealed.**
**f there is not Nil below then go to the note indicated, review what needs to be done, then go 70 OR 79 UNLESS INSTRUCTED TO DO SO.**
_**Balance still to be analysed**_ Click to go to Note 16 to review
|||326444|Click to go to Note 0 to review|
|---|---|---|---|
|||0
0
Go to Step 25 to analyse the details
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Go to error sheet
**326444**||
|**Default is 'N'**||||
|||N
**_When you have entered 'Y', you have completed_**||
_Return to 'Home - step summary_
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 38**
## **LARGE and SMALL in England & Wales**
## _**on the SOFA**_
_Return to 'Home - step summary_
**w disclosure under the new SORP, which requires**
HELP! Disclosing
**ng - The Prior year SOFA will disappear, and a comment ere unrestricted.**
## **ally delete blank rows. See 'the HELP files**
**on process as the deletions are not reversible es. However, as these are last year's figures**
Go to B. Analysis of prior year SO
## **he notes**
**N'**
y _**When you have entered 'Y', you have completed this step and ca** Return to 'Home - step summary_
_**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
_**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete** _**ort Data**_ **This section has been completed** _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 39**
**MALL charities, as defined, throughout the UK. Answer the question below as to whether you want a Cash Flow Statement** _**cing in 2015 ONLY, small charities must adopt the 2016 amendment to the FRS102 SORP to ta LARGE charity, and you have said you are a SMALL charity**_
_**AY be deactivated for small charities by unticking 'cash flow statement' in the VT Work book**_ **feel that for many charities it is not helpful and is usually not appropriate for small charities,**
_**also to DEactivate the sheet when printing by using the VT Print preview sheets option and**_
_**eactivate CF and click on the link to the right to go to the end of this step**_
_**described below, prepare it and review the results.**_
## _**ould indicate your choice:-**_
**----- Start of picture text -----**
N
Return to 'Home - step summary
tails
s possible. However, you may have made alterations
ted directly from the data entered.
d movements from two year's previously.
efully
em, by overriding the default numbers.
r every situation,
eview it with autohide on
N When you have entered 'Y', you have completed
Return to 'Home - step summary
apers
**----- End of picture text -----**
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
## **ORP bulletin, February 2016**
**HELP! STEP 40**
**RGE and SMALL in England & Wales** _**s so that the accounts are properly displayed and printed**_
_Return to 'Home -_
_**page numbers in this step - that is in the next step.**_
Click to go to top o
_**he right**_
**HELP!** Final review of text in the accounts and deletions of s **HELP!** Deleting unnecessary rows in the accounts **HELP!** Guidance on how to manipulate text and page breaks **HELP!** Sizing text/Improving layout
**d be OK, but some computers override the defaults. If you need to, use the Excel font comma size is in the range 95% to 100%.**
**he screen, on a page by page basis. Repeat 2) above if required. the row height using the Excel row height command, or manually adjust the row height, using**
**e to the default texts.**
**he lines can be deleted, then do so using the Excel row delete command. If there is no such m**
**do so, using standard Excel insert commands, and adjust the row height using the Excel row**
**y page breaks, then see the HELP! Files**
**ver, if there are vertical page breaks you may need to drag and drop them into position, and ou appear to be getting far too many pages printing, then it is probable that these settings**
**sing the Excel page break command, so that the page breaks appear at logical positions.**
**h very small text. If none of the above procedures correct it (and usually it will be the page ng the file , closing Excel, and reloading everything.**
## **review**
## **below, at the end of the step**
## **he notes**
**'N'** N _**When you have entered 'Y', you have completed**_
## ep summary' _**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
## **ORP bulletin, February 2016**
**HELP! STEP 41**
**RGE and SMALL in England & Wales** _**inting off the accounts** Return to 'Home - step summary_ _**as often as you wish, and you may already have performed some of these tasks in previous w**_
proving layout **HELP!** Guidance on how to manipulate text and page brea
**Note down on paper the page numbers for each of the prime statements**
_Go to enter page n Go to signing off d_
**port etc), and work through the required stages and finalise the report. See**
Go to scrutiny report
**elow, at the end of the step**
_**When you have entered 'Y', you have completed**_
**ault is 'N'**
_Return to 'Home - step summary_
N
## _**apers**_
## **an only enter data in the blue shaded cells**
## **& Wales WITHOUT endowment funds**
> _**data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ny data**_ **WARNING ! The job CANNOT be progressed until this step has been complete**
> _**ort Data**_ **This section has been completed**
> _**counts**_ **WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this**
**ORP bulletin, February 2016**
**HELP! STEP 42**
**RGE and SMALL in England & Wales**
_Return to 'Home - step summary'_
_**l review**_
_**as often as you wish, and you may already have performed some of these tasks in previous w**_
**identified any errors, then investigate them and correct them. Refer to the 'Errors' worksheet**
**Remember, autohide is off - so there will be much irrelevant information displayed, and the ompleted and all data entered**
**er work. Repeat 1) above if necessary**
**Verify that all steps have been completed and all data entered review.**
**copy or a pdf copy of the accounts.**
_**anies as defined under the Companies Act. Although medium and large companies as defined, the use of these sed on the templates, to ensure compliance with charity raft is courrect, or alternatively to manually produce a ures applicable to medium and large companies in relation**_
_**may produce fully compliant accounts, but in the case of**_
_**be a great deal of additional work to manually prepare mapny of that size the small additional cost should not be prohibitive.**_
**nt as appropriate, and obtain the approval of the trustees, and then sign off the examiner's re**
**. Until you are able to enter 'Y' you should not proceed.**
**When you enter 'Y', you can close the file**
_Return to 'Home - step summary_
_**apers**_
iould be deleted. except as instructed by Sorpaid
|**ed**|**ed**||**STEP**|**23**||
|---|---|---|---|---|---|
|**ed**|||**STEP**|**23**||
||||**STEP**|**23**||
|||||||
||step|summary'||||
|||||||
|||||||
## **ceed to STEP 2**
step summary'
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
||_Return to'Home- step summary'_|||
|||||
**date in the TAR. The date will appear 1900' and will autohide in the TAR**
## **hanged**
**ep and can proceed to STEP 3**
_step summary'_
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
||_step summary'_|||
|||||
|||||
etin - Feb 2016.
**is is a SMALL charity as defined and o disclose certain matters**
**to question 3**
**If this proc a final set**
**ep and can proceed to STEP 4**
_Go to step 4_
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
## _**y apply to charitable companies.**_
_step summary'_
**ace bar on your g name in the**
_**erating address of the charity**_ **ow - do not delete**
## **ll cause the**
_**this step and can proceed to STEP 6**_
Go to step 6
**ed STEP 23 ed STEP 23 s step STEP 23**
**data showing is - 'xData not**
_step summary'_
**bove**
_**this step and can proceed to STEP 7**_
Go to Step 7
**ed STEP 23 ed STEP 23 s step STEP 23**
**OS and SCIOs. Ensure the data** _step summary'_
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_y'_
## _**this detail.**_
_**As you have entered 'N' - You can skip the questions in this section and go to Step 8 as Step 7 does not apply, because the charity is not registered overseas**_
Go to Step 8
## **ails'**
_**an proceed to STEP 8**_
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
||step summary'|||
|||||
**s one.**
_**sferred to the Trustees' Report**_
_**have completed this step and can opriate**_
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_**014** y'_
nagement
_**this step and can proceed to STEP 12**_
**tep 10**
Go to Step 12 Go to Step 10
**ed STEP 23 ed STEP 23 s step STEP 23**
step summary'
**o the next test**
**o the next test**
**o the next test**
**o the next test**
**o the next test**
**o the next test**
**o the next test**
## **o the next test**
## **utiny.**
**nation or is exempt from scrutiny.**
**Enter '01/01/1900' to suppress this date in the accounts. Enter date of exemption in form '01/01/2016'**
ation for Step 10
**equirement for the examiner to**
_**an proceed to STEP 12**_
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_y'_
## _**ss.**_
## _**an proceed to STEP 21**_
_Return to 'Home - step summary'_
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_y'_
**at some of al offence.**
an proceed to STEP 22
|**ed**|**ed**|**STEP 23**|
|---|---|---|
|**ed**||**STEP 23**|
|**s step**||**STEP 23**|
||||
||||
||||
||**_this step and can proceed to STEP 23_**||
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_step summary'_
## **Quickbooks, VT Transaction or**
_isclosure_ **purposes.**
**consistencies. Return to this**
_**ent steps.**_
_**else that does not balance.**_
_**an proceed to STEP 24**_
_step summary'_
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_**nless there is NO comparative**_
step summary'
_ke the Trial balance very cumbersome. nds is_ **required** _. You now have to_
vn text mar
an proceed to STEP 25
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
## _**nless the two rows below**_
**TEP 25 amounting to £ 326443.8**
_step summary'_
## **HELP! DON'T**
**akdown of income' section, and 7**
**as been fully analysed, or that there**
**e category has been fully analysed, or**
**ents the total figure you entered in the**
**p25' which is at the foot of each**
## **AN ADJUSTMENT HERE.**
**step and can proceed to STEP 26**
y'
## income and related matters
## N RULES
_**Current & PriorTotals from TB**_ (326,443.80) Return to top of breakdown of income section
- - Return to 'Home - step summary' - - -
Go to Step 25 Go to CATEGORY 2) Charitable income from funders - This is REFERENCE A2 in th
7 - Analysis of income and related matters
ding headings Goto TB - Headings donations
_**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N erved for Gift Aid from subsidiaries and the heading should not be changed, but enter figures In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_ step summary' Go to Step 25 7 - Analysis of income and related matters
ding headings Goto TB - Headings Legacies _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns**_
_**F,H, J and N**_
_**a in this row - automatic update**_ step summary' 7 - Analysis of income and related matters
Government and public grants ding headings Goto TB - Headings _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_ step summary' Step 25 7 - Analysis of income and related matters
## ding headings Goto TB - Headings non public sector grants & donations
_**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_ step summary' Step 25 7 - Analysis of income and related matters
headings Goto TB - Headings g sponsorship _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N In these rows, enter names in column A and amounts in columns F,H, J and N a in this row - automatic update** step summary'_ Step 25 7 - Analysis of income and related matters headings Goto TB - Headings
g donated goods & services
_**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N a in this row - automatic update**_ step summary' Step 25 7 - Analysis of income and related matters headings Goto TB - Headings Capital Government and public grants
RECOGNITION RULES _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_
step summary'
Go to Step 25
7 - Analysis of income and related matters
## ding headings Goto TB - Headings Capital non public grants RECOGNITION RULES _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_ step summary' Go to Step 25 7 - Analysis of income and related matters
headings Goto TB - Headings
considerations on altering 'spare heading' RECOGNITION RULES
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_
step summary' Go to Step 25
7 - Analysis of income and related matters
headings Goto TB - Headings
considerations on altering 'spare heading' RECOGNITION RULES
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_
_step summary'_ Go to Step 25
**Current & PriorTotals** _**General Guide:-**_ **from TB** HELP! SORP 4.37 - Analysis of income and related matters
|**-**
**-**
**-**
**-**
**-**|**_Detailed Guide:-_**
Goto TB-Headings
Go to CATEGORY 1) Donations/legacies-This is REFERENCE A1 in the SORP
**HELP!**Amending headings
**HELP!**I
NCOME RECOGNITION RULES
**HELP! **
A2(b)Charitable income from funders|
|---|---|
## 7 - Analysis of income and related matters
## table income from funders
headings Goto TB - Headings al payments from public bodies
RECOGNITION RULES _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_ Return to 'Home - step summary'
7 - Analysis of income and related matters
headings Goto TB - Headings nce related grants from public bodies
RECOGNITION RULES _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_
Return to 'Home - step summary'
7 - Analysis of income and related matters
headings Goto TB - Headings
## al payments from non public bodies
RECOGNITION RULES _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_
## _Return to 'Home - step summary'_
7 - Analysis of income and related matters
headings Goto TB - Headings
nce related grants from non public bodies
RECOGNITION RULES _**his row need not be altered, but may be is so desired - enter figures in columns F,H, J and N**_
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_
Return to 'Home - step summary'
7 - Analysis of income and related matters
## headings Goto TB - Headings
considerations on altering 'spare heading'
## RECOGNITION RULES
_**In these rows, enter names in column A and amounts in columns F,H, J and N**_
_**a in this row - automatic update**_
Return to 'Home - step summary'
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
## _**s the SORP**_
_step summary'_
_**ate**_
## **disclosures**
|**disclosures**||
|---|---|
|**_Policies_**|**_Notes_**|
||Grant funding of activities|
|**_Policies_**|**_Notes_**|
|3) Contribution
pensions
4) Benefit
pensions|5)Pension commitments||
|---|---|---|
|**_Policies_**|**_Notes_**||
|Policies-
Heritage assets|Heritage assets in the accounts
Heritage assets-5 year summary||
||
Heritage assets not in accounts||
|**_Policies_**|**_Notes_**||
||Funds as agent not included in ac
Funds as custodian trustees|s|
|**_Policies_**|**_Notes_**||
|Social
Investments|**Social investments**||
|**_Policies_**|**_Notes_**||
|Pooling schemes|Investment pooling schemes
||
|
etc|||
|**_Policies_**|**_Notes_**
Joint Ventures||
|Accounting for
Joint Ventures|||
|Accounting for
associates|**Associates**||
||As a subsidiary of another entity||
||Subsidiary companies||
|**_Policies_**
**_Policies_**
**_Policies_**
**_Policies_**
**_Policies_**
Accounting for
Joint Ventures|||
Accounting for Associates associates _**Policies Notes**_ Accounting for Joint Ventures Joint Ventures
## **ceed to STEP 27**
**ed STEP 23 ed STEP 23 s step STEP 23**
## _**s you are**_
## **ny event.**
step summary'
_e to define the general headings,_
## _**ATTEMPT ANY NUMERICAL**_
**h activity analysis**
**w.**
## _**Links to relevant accounts areas**_
Income from charitable activities - Trading Activities
Charitable income from funders Total Income from charitable activities Income from other, non charitable, trading activities
Other trading expenditure unrelated to fundraising or charitable activities
_to hand, and it will be helpful if this_
## **ceed to STEP 28**
_step summary'_
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_ce and included in 'charitable support may wish to do a manual_
_en go to the end of the step._
_wish to reallocate_
_**Enter last year reallocation**_
**38,823**
- -
**38,823.00**
an proceed to STEP 31
STEP 23
|**ed**|**STEP 23**|
|---|---|
|**s step**|**STEP 23**|
## **ny transfers to record**
_ary'_
## Go to end of step
**at you enter data as positive or transfer correctly to the**
**in Sections B,C and D. Make sure the**
**ues still to be analysed in Column V**
**ve already made entries in the TB do**
**vant rows below in Sections B,C and ons B,C and D. Make sure the total**
**e totals of each column at Section E**
**category of transfer, as this is**
## **Important note**
_**an proceed to STEP 32**_ Although it may appear to fly in the face of everything we accountants have ever been taught, the FR 'paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen y ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
|||||
## _ary'_
## _**n previous work**_
_neer's details_
_nts data for this section_
_**an proceed to STEP 34**_
**P**
**ed STEP 23 ed STEP 23 s step STEP 23**
_ary'_
## **Important note**
_**this step and can proceed to STEP 34**_ Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen dex ~~lon~~ ger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
|||||
y'
Step 35
**ever be relevant to your particular uld alter the master template to er that you might on some he other hand, by not changing**
wth
i assets
etc
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ed funds funds
## **Important note**
_**have completed this step and can proceed to STEP 35**_ Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen dex ~~lon~~ ger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
|||||
_y'_
## Step 34
**t to your particular clientele. Many of de all the text notes that will never disclosure that may apply - it is a template as a disclosure checklist,**
ng policies index
## **Important note**
_**this step and can proceed to STEP 36**_ Although it may appear to fly in the face of everything we accountants have ever been taught, the FR _'_ paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen _y_ ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
## **er charities**
## _**anies**_
_y'_
## _**o not delete**_
ses
## **may do so if you wish**
**e if you want one, by entering 'Y'**
## the step
mpletion of the step
_**ow - do not delete**_ ses
I&E account ksheet
## I&E account
ksheet
## **Important note**
## _**this step and can proceed to STEP 37**_
Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen _Click to go to top of SOFA_ longer be shown on the face of the profit and loss account, but should be ~~debited straight to reserv~~ dividends would have been shown at this point, but this is no longer the case
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
|_y_|_'_|||
_y' section_
tions and Legacies
_diture on charitable activities- Grant s able income from funders_
## **Important note**
_**this step and can proceed to STEP 40**_ Although it may appear to fly in the face of everything we accountants have ever been taught, the FR _'_ paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen _y_ ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
|_y_|_'_|||
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g prior year funds
## OFA
## **Important note**
## _**an proceed to STEP 39**_
Although it may appear to fly in the face of everything we accountants have ever been taught, the FR _'_ paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen _y_ ~~l~~ onger be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_**ake advantage of the exemption**_
## _Go to end of step_
_y'_
## **Important note**
_**this step and can proceed to STEP 40**_ Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen _y'_ longer be shown on the face of the profit and loss account, but should be debited straight to reserv ~~d~~ ividends would have been shown at this point, but this is no longer the case
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
||_step summary'_|||
of the accounting policies index
## superfluous headings s
**ands to adjust g the cursor on message, then height**
## **Important note**
## _**this step and can proceed to STEP 41**_
Although it may appear to fly in the face of everything we accountants have ever been taught, the FR paragraph 12.6 , and the proforma Profit and Loss Account in the FRSSE, have the effect that dividen longer be shown on the face of the profit and loss account, but should be debited straight to reserv dividends would have been shown at this point, but this is no longer the case
|**ed**|**STEP 23**|
|---|---|
|**ed**|**STEP 23**|
|**s step**|**STEP 23**|
_y'_ _**work**_
aks
## _numbers_
_details_
t
## _**this step and can proceed to STEP 42**_
_y'_
|**ed**|**ed**|**STEP 23**||
|---|---|---|---|
|**ed**||**STEP 23**||
|**s step**||**STEP 23**||
|||||
vork
and then also
page breaks
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**cess is done almost at the finalisation stage, then there should not be a great deal of additional work to of accounts using a Companies Act disclosure checklist. For a comapny of that size the small additiona**
ie SORP
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**manually prepare al cost should not be prohibitive.**
**As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use ac**
**HELP!** Explanations and comments abo
_When you entered the Trial Balance, you entered various income categories, analysed by activity type, even though you may have analysed them by dono_
_If you are_ **required** _to adopt activity analysis, or you choose to adopt it, the S_
**1)** Read the explanations and clarification marked as **MUST READ** below this
**2)** After reading the details, if you adopt activity analysis, the SORP requires Charitable activity' and 'B.Other trading activity', each of which are subdivid analysed within these two categories.
Enter data in the blue cells until the **'still to be analysed'** rows be _come nil. T_
266
Enter data in the blue cells until the **still to be analysed** rows be _come nil. T working paper showing the source of your figures._
**IF IN THE COURSE OF DOING THIS ANALYSIS YOU FIND THAT SOME INCOM DO NOT ATTEMPT AN ADJUSTMENT HERE.**
**HELP!** - Activity analysis of income
267
_**Free Text area for this step, for comments and cross references to working pa**_
**As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use ac**
268
_When you entered the Trial Balance, you entered all expense categories in to type_
_If you are_ **required** _to adopt activity analysis, or you choose to adopt it, the S which are subdivided. This step facilitates the required analysis._
_W_ **hen you entered the Trial Balance, you entered all expense categories in** _to do this analysis for_ **CURRENT** _year items. Prior year items are entered dire_
**1)** Read the explanations and clarification marked as **MUST READ** below this
**2)** _If you adopt activity analysis, the SORP requires analysis of such items, by_ **costs** _', and_ **'C other costs''** _each of which are subdivided. You also have to a_
**3) The categories A, B & C.** _These three categories and sub categories, with the three main categories._
_The system enters the data from the Trial Balance into a_ **'still to be analysed** _blue cells until the_ **'still to be analysed** _' rows become nil._
_The data in the analysis is then automatically validated by reference to what_
**4) GOVERNANCE COSTS** _- ALL GOVERNANCE COSTS HAVE TO BE ENTERED TO SECTION OF THIS ACTIVITY ANALYSIS, AS THE ANALYSIS IS DEALT WITH AUTO ANALYSED TO SECTION_ **B3 Governance costs** _OF THE TRIAL BALANCE BEFOR there. To check that section of the Trial Balance click on the link to_ **'TB Gove**
**5) IF IN THE COURSE OF DOING THIS ANALYSIS YOU FIND THAT SOME INCOME HAS BEEN**
269
**HELP!** Activity analysis of expenditure
**HELP!** Activity analysis of expenditure
270
**Definition of Nominal descriptions** The headings in the yellow cells below are defined in the Trial Balance
## _**Only enter data in BLUE cells.**_
**A2. Primary purpose and ancillary trading directly attributable to activities** _**The entries in this section should be allocated to any one or more of the charitable**_
|**Total still to**
**analysed**
**Defniton of Nominal descriptons**
The headings in the yellow cells below are defned in
the Trial Balance|**be**|**Total already**
**analysed**|
|---|---|---|
|Cost of goods for primary purpose trading
|-|-|
|Cost of goods for primary purpose trading
|-|-|
|Cost of goods for primary purpose trading
|-|-|
|Movement in stock for goods made by beneficiaries
|-|-|
|Cost of charitable letting of none investment property
|-|-|
|Costs of income from public bodies for charitable trading
|-|-|
|Costs of ancillary trading to benefit benficiaries
|-|-|
|Movement in stock for ancillary trading
|-|-|
|Marketing and advertising of primary purpose trading
|-|-|
271
Gross wages and salaries - charitable trading activities - - Employers' NI - charitable trading activities - - Defined benefit pension costs - charitable trading activities - - Defined contribution pension costs - charitable trading ac - - Temporary Staff - charitable trading activities - - Spare primary purpose trading costs 1 - - Spare primary purpose trading costs 2 - - Spare primary purpose trading costs 3 - - Spare primary purpose trading costs 4 - - **Primary purpose and ancillary trading -** - **These details will transfer to the accounts** _Return to 'Home - step summary' Return to summary_
## _**Only enter data in BLUE cells.**_
## **Definition of Nominal descriptions**
The headings in the yellow cells below are defined in the Trial Balance
272
_**Only enter data in BLUE cells.**_
**Definition of Nominal descriptions** The headings in the yellow cells below are defined in the Trial Balance
273
**Definition of Nominal descriptions** The headings in the yellow cells below are defined in the Trial Balance
_**Only enter data in BLUE cells.**_
## **Definition of Nominal descriptions**
The headings in the yellow cells below are defined in the Trial Balance
274
**Definition of Nominal descriptions** The headings in the yellow cells below are defined in the Trial Balance
275
**----- Start of picture text -----**
Legal and professional spare (1) - -
Legal and professional spare (2) - -
Professional fees - -
These details will transfer to the accounts
Return to 'Home - step summary' Return to summary of activity analysis
DO not delete this row - hidden validation data
Only enter data in BLUE cells.
**----- End of picture text -----**
## **Definition of Nominal descriptions**
The headings in the yellow cells below are defined in the Trial Balance
_**The total of support costs and overheads analysed as above to grant making**_
## **Definition of Nominal descriptions**
The headings in the yellow cells below are defined in the Trial Balance
276
## **Definition of activities.**
The headings for activities s the steps process at STEP 2
**Definition of Nominal descriptions** The headings in the yellow cells below are defined in the Trial Balance
277
**----- Start of picture text -----**
C2 - Allocation of grants to charitable activities
Defin
Only enter data in BLUE cells.
The
Definition of Nominal descriptions and
The headings in the yellow cells below are defined in
the Trial Balance
**----- End of picture text -----**
_**Explanatory note:- In the sections above, you have allocated items to**_ **Total still to be** _**'grant making'. You now need to allocate that entire category over the**_ **analysed** _**different charitable activities of the charity**_
_**The entries in this section should be allocated to any one or more of the activities**_ Grant related overheads per analysis above - Direct grantmaking costs extracted from the Trial Balance - **-**
_**Free Text area for this step, for comments and cross references to working pa**_
278
**This rows below here should not be deleted or modified, and no rows or columns s All cells in this section are locked and prohibited for use**
279
Step 30
**ctivity analysis - You should go to STEP 30**
## out activity analysis
_such as donations, in total amounts, using nominal ledger descriptions. These were not or etc in step 25.This step facilitates the required analysis._
_SORP_ **requires** _analysis of such items, by activity._
## s box.
analysis of such items, by activity. There are two main income categories to analyse, 'A ded. These two categories can be accessed from the links below. The subcategories can
_The system will highlight when there still remain items to be analysed. You should keep a_
280
_The system will highlight when there still remain items to be analysed. You should keep a_
## **ME HAS BEEN ENTERED IN THE WRONG CATEGORY, THEN ADJUST THE TRIAL BALANCE -**
## **Definition of activities.**
The headings for activities shown in the yellow rows are defined in the steps process at STEP 27, and may be altered in that step.
## **Definition of activities.**
The headings for activities shown in the yellow rows are defined in the steps process at STEP 27, and may be altered in that step.
281
## altered in that step.
## _**apers**_
**ctivity analysis - You should go to STEP 30**
Step 30
282
**HELP!** Explanations and comments a
_otal amounts, according to their nominal ledger descriptions. These were not analysed b_
_SORP_ **requires** _analysis of such items, by activity. There are several categories of expend_
**n tota** _l amounts, by nominal heading. These were not analysed by activity type.This routi ectly to the notes, with data derived from last year's accounts._
## s box
_y activity. There are three main expense categories to analyse,_ **'A. Specific costs'** _,'_ **B.Non** _llocate grant making expenses to particular activities, and this is done in category C._
_analysis instructions, can be accessed from the links below. The subcategories can be an_
**d'** _column, for each nominal code. Enter data, to allocate each expense heading to an aci_
_t you entered in the Trial Balance._ **Comparatives are entered directy into the notes on**
_O SECTION_ **B3 Governance costs** _OF THE TRIAL BALANCE AND SHOULD NOT BE ENTERED OMATICALLY. YOU SHOULD ENSURE THAT ALL ITEMS THAT ARE GOVERNANCE COSTS ARE RE COMMENCING THIS ANALYSIS. There should be nothing in governace costs that should_ **ernance'** _above._
**N ENTERED IN THE WRONG CATEGORY, THEN ADJUST THE TRIAL BALANCE - DO NOT ATTEMPT AN ADJUS**
283
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
284
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
## **These columns are for charitable activities**
_**e activities shaded blue**_
|**Primary**|**Primary**||||
|---|---|---|---|---|
|**purpose and**|**purpose and**|**Charitable**|**Charitable**|**Other charitable**|
|**ancillary**|**ancillary**|**activity 1**|**activity 2**|**activities**|
|**trading1**|**trading2**||||
|-|||||
285
_of activity analysis_
- - - -
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
286
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
**Definition of activities.**
287
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
288
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
289
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
_**g costs are:-**_
## **Definition of activities.**
The headings for activities shown in the yellow column headings are defined in the steps process at STEP 27, and may be altered in that step.
290
shown in the yellow column headings are defined in 27, and may be altered in that step.
291
## **nition of activities.**
headings for activities shown in the yellow column headings are defined in the steps process at may be altered in that step.
|**Total already**
**analysed**|
**Primary purpose**
**and ancillary**
**trading1**|**Primary purpose**
**and ancillary**
**trading2**|**Charitable**
**activity 1**||**Charitable**
**activity 2**||
|---|---|---|---|---|---|---|
|**_shaded blue,_**|**_including fundraising activities_**||||||
|-|||||||
|-|||||||
|**-**|
**-**|**-**
||**-**||**-**|
_**shaded blue, including fundraising activities**_
## _**apers**_
292
## **should be deleted. except as instructed by Sorpaid**
293
_t_
. be
_a_
294
295
296
## bout activity analysis
_by activity diture, each of_
_tine allows you_
## **n attributable**
_nalysed within_
_tivity in the_
## **Detail1**
_D INTO ANY E PROPERLY d not be_
**STMENT HERE.**
297
Go to Step 27
298
**----- Start of picture text -----**
Grant Making
-
-
Go to Step 27
**----- End of picture text -----**
299
**----- Start of picture text -----**
Go to Step 27
Fundraising
activities Grant Making
-
**----- End of picture text -----**
300
**----- Start of picture text -----**
- -
Step 27
Fundraising
activities Grant Making
- -
**----- End of picture text -----**
301
**----- Start of picture text -----**
Step 27
Fundraising
activities Grant Making
- -
Step 27
Fundraising
activities Grant Making
**----- End of picture text -----**
302
**----- Start of picture text -----**
- -
Step 27
Fundraising
activities Grant Making
**----- End of picture text -----**
303
-
**----- Start of picture text -----**
Go to Step 27
**----- End of picture text -----**
304
305
STEP 27, Go to Step 27
**Other Fundraising charitable activities activities - -**
306
307
308
309
310
311
312
313
314
315
## _**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
## _**Schedule of apparent errors of input or incomplete analysis**_
_**Workbook properties have been set up**_
**This FRS102 template is for ALL SIZES of charity operating in England & Wales WITHOUT endow**
_**Pre commencement data**_
**The current status of the steps process :-**
_**Registration & scrutiny dat Trustees' Annual Report Da**_
_**Data to finalise the account**_
**This template is valid for the FRS102 2015 SORP as modified by the SORP bulletin, Feb**
|**_Click for other sections_**||Trustees'Report|Trustees'Report||Balance sheet|
|---|---|---|---|---|---|
||||Notes||DetailPL1|
|**_Click for errors on this page_**|Error-||SOFA|Error-B Sheet||
**The validation in the template is not exhaustive, and although this schedule should assist, there**
**As you proceed through the steps process, many errors will appear on this sheet. That is quite n process the various STEPs, the errors should reduce as you go along, with no additional action b errors.**
**This therefore means that in most cases you should ignore this error sheet until the final closing Errors will come in two kinds. Either you have made some error of data input, and it will be a que analysis to get to the right result. Usually, revisiting the relevant STEPs will resolve the issues.**
_**Because some errors are simply rounding, maybe only creating a difference of a few pence, the s entering zero in the blue cells in the error sheet.**_
_**If you clear one error, you may find this automatically clears several other errors**_
## **There is much more guidance in the HELP! Files Manually overwriting to correct errors to produce the correct result.**
**Some errors**
The Sorpaid template is simply a tool to enable accounts to be produced. As an experienced p be. Provided you take a backup first, there is nothing to prevent you overwriting formulae in the Check the ripple effect throughout the template to see that the results are what you expect. Th the correct disclosures should be. But do it with caution!!!
**HELP !** Handling errors of data input
_**In addition to this sheet, use the VT erro**_
**SOFA** _**If an error is shown, you should look at the underlying accounts shee**_
**HELP !** Handling errors of data input
## _**Scrutiny levels:-**_
_**Level of income relative to scrutiny Transfers between funds net to nil**_
_**Hint - Try/Look at STEP 10 - it appears you have Hint - Try/Look at STEP 31 - Review funds sectio**_
## _**Errors of analysis:-**_
_**Prior year funds - test 1 Cross casting error - Last year's SOFA Prior year funds - test 2 Revaluation gains analysis Actuarial gains analysis - test 1 Prior period funds from step 24 Allocation of prior period funds in PL ac Allocation of prior period funds in PL ac**_
_**Hint - You have not analysed last year's surplus/ Hint - Prior year SA does not cross cast. Enter da Hint - Prior year funds cfwd do not reconcile. Che Hint - Revaluations have not been analysed over Hint - Actuarial Gains have not been analysed ove Hint - Try/Look at STEP 24 - Analyse brought fw Hint - look at allocation of prior year unrestricted Hint - look at allocation of prior year restricted fun**_
## **Current year errors:-**
_**Unrestricted funds differ between TB and SOFA Designated Revenue funds differ between TB and SOFA Restricted Revenue funds differ between TB and SOFA Revaluation funds differ between TB and SOFA Fixed asset funds differ between TB and SOFA**_
_**Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have**_
## _**Prior year errors:-**_
_**Unrestricted funds differ between TB and SOFA Designated Revenue funds differ between TB and SOFA Restricted Revenue funds differ between TB and SOFA Revaluation funds differ between TB and SOFA Fixed asset funds differ between TB and SOFA**_
_**Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have Hint - look at all the underlying analysis you have**_
## _**Verifying funds agree to Balance Sheet and notes:-**_
## _**Funds detailed in SOFA:-**_
_**Unrestricted funds - test 1 Restricted funds - test 1 Designated funds - test 1 Prior period last year - test 1 Restricted fixed asset funds Unrestricted revaluation reserve comparative Restricted revaluation reserve comparative Prior period two years ago -test 2 Unrestricted funds - test 2 Restricted funds - test 2 Designated funds - test 2 Unrestricted funds - test 3**_
_**Hint - Check how you have entered funds - there Hint - Check how you have entered funds - there Hint - Check how you have entered funds - there Hint - Try/Look at STEP 24 - Analyse brought fw Hint - Check how you have entered funds - there Hint - Check how you have entered revaluations Hint - Check how you have entered revaluations Hint - Check how you have entered funds - Chec Hint - comparatives in PL and TB do not reconcile Hint - comparatives in PL and TB do not reconcile Hint - Check how you have entered funds and tra Hint - Check how you have entered funds**_
_**Designated funds - test 3 Hint - Check how you have entered funds Restricted funds - test 3 Hint - Check how you have entered funds Prior period test 3 Hint - Check how you have entered funds Designated funds -test 4 Hint - Check how you have entered funds Unrestricted revaluation reserve Hint - Check how you have entered funds Designated Fixed Asset funds Hint - Check how you have entered funds Restricted Fixed Asset funds Hint - Check how you have entered funds Comparative total fixed asset funds Hint - Check how you have entered funds Unrestricted funds - test 5 Hint - Check how you have entered funds Restricted revaluation reserve Hint - Check how you have entered funds Restricted revaluation reserve comparative Hint - Check how you have entered funds Restricted funds - test 6 Hint - Check how you have entered funds Unrestricted funds comparative Hint - Check how you have entered funds SOFA agreeing to STRGL Hint - Check all underlying figures SOFA agrees to Cash flow Hint - Check all underlying figures STRGL agrees to Income & expenditure account Hint - Check all underlying figures**_
## **Balance Sheet**
## _**If an error is shown, you should look at the underlying accou**_
**HELP !** Handling errors of data input
For some items on this section FIRST look at S
_**Trial Balance agrees/does not agree Warning - Assets inconsistent with small company test in STEP 3 Warning - Assets test - inconsistency with STEP 10 Prior year balances correctly analysed (1st test) Agreeing unrestricted funds Prior year balances correctly analysed (2nd test) Agreeing restricted funds Fixed asset funds agree to net book value of assets**_
_**Hint - Check the TB entries See step3 See step 10 Hint - Try Step 24 Hint - Check how you have Hint - Check how you have Hint - Check how you have**_ **HELP -** Fixed asset funds
## **Notes**
## _**If an error is shown, you should look at the underlying accou**_
**HELP !** Handling errors of data input For all items on this section FIRST look at STEP
_**Hint for items below - look at the note cross referenced and adjust any data as instructed Note 0 Gains and losses on revaluation of fixed and intangible assets Note 0 Actuarial gains Note 0 Remuneration and payments to Trustees and persons connected with them NIC Note 0 Remuneration and payments to Trustees and persons connected with them Pension Note 0 Remuneration and payments to Trustees and persons connected with them Benefits Note 0 Remuneration and payments to Trustees and persons connected with them**_
_**Note 7 Trustees' expenses Note 0 Deferred income - Unrestricted and Designated funds Note 0 Deferred income - Restricted funds Unrestricted deferred - Note 9 Creditors: amounts falling due within one year Restricted deferred - Note 9 Creditors: amounts falling due within one year Note 12 Unrestricted funds Note 12 Designated funds Note 12 Restricted funds Note 12 Prior period funds Restricted funds Note 13 Change in total funds over the year as shown in Note 12 , analysed by individual fu Note 13 Bt fwd funds agree to B sheet Note 13 Cd fwd funds agree to B sheet Note 13 Prior period funds agree to B sheet Restricted Funds Note 14 Analysis of movements in funds over the year as shown in Note 13 Income agreed to SOFA Note 14 Expenditure agreed to SOFA Note 14 Gains/Losses agreed to SOFA Note 14 Note 0 Details of transfers between funds in the year as shown in Note 13**_
**Detail Pl2 - Analysis of income/expenses** _**If an error is shown, you should look at t**_ **HELP !** Handling errors of data input For all items on this section FIRST look at STEP _**Donations from individuals Hint - Items still to be analy Legacies Hint - Items still to be analy Revenue grants from government and public bodies Hint - Items still to be analy Revenue grants and donations from non public bodies Hint - Items still to be analy Sponsorship Hint - Items still to be analy Donated goods and services Hint - Items still to be analy Capital grants from government and public bodies Hint - Items still to be analy Capital grants from non public bodies Hint - Items still to be analy Spare heading- replace with text -may require detailed analysis Hint - Items still to be analy Spare heading- replace with text -may require detailed analysis Hint - Items still to be analy Contractual payments from public bodies to fund charitable activities Hint - Items still to be analy Performance related grants from public bodies to fund charitable activities Hint - Items still to be analy Contractual payments from non public bodies to fund charitable activities Hint - Items still to be analy Performance related grants from non public bodies to fund charitable activities Hint - Items still to be analy Spare heading- to be analysed - replace with text Hint - Items still to be analy Breakdown of Grants made to organisations Hint - Items still to be analy**_
**Detail Pl1 - Activity Analysis** _**If an error is shown, you should look at t**_
For all items on this section FIRST look at STEP **You can safely ignore any errors highlighted in this section, as you are not using activity**
**HELP !** Handling errors of data input
|**Agreement of activity analysis to total income**|**_Hint - Try/Look at STEP 28_**||
|---|---|---|
|**Category analysis**|**_Hint - Look at Note 39_**||
|**Agreement of activity analysis to total expenditure**|**_Hint - Try/Look at STEP 29_**||
|**Agreement of 'other costs' by activity**|**_Hint - Try/Look at STEP 29_**||
|**Agreement of grants by activitiy**|**_Hint - Try/Look at STEP 29_**||
|**Incorrect allocation**|**_Hint - go to error correction_**||
|**Unanalysed balances (1)**|**_Hint - Try/Look at STEP 28_**||
|**Unanalysed balances (2)**|**_Hint - Try/Look at STEP 28_**||
|**Comparatives still to be analysed by activity**|**_Hint - Manually enter comp_**||
|**Governance costs**|Go to related note||
|**A1. Expenditure on charitable activities directly attributable to activities**|Go to relevant part of anal||
|**A2. Primary purpose and ancillary trading directly attributable to activit**|Go to relevant part of anal||
|**B1. Employee costs not included in direct costs**|Go to relevant part of anal||
|**B2. Volunteer costs**|_Go to relevant part of anal_||
|**B3. Premises Expenses**|_Go to relevant part of anal_||
|**B4. Administrative overheads**|_Go to relevant part of anal_||
|**B5. Professional Fees**|_Go to relevant part of anal_||
|**B6. Financial costs**|_Go to relevant part of anal_||
|**B7. Charitable provisions and funding commitments- See SORP 7.39**|Go to relevant part of anal||
|**_Grant making_**|Go to relevant part of Step||
|**_Stock movement to be analysed_**|**_Analyse stock in note 0_**||
|**_Total number of errors on PL1 Activity Analysis_**|||
|**_You can safely ignore any errors highlighted in this section, as you are not using activity_**|||
|**_Effective errors based on whether activity analysis is being used or not_**|||
**Cash Flow Statement - if available** _**If an error is shown, you should look at t**_ **HELP !** Handling errors of data input _**The cash flow statement doesn't balance Hint - Check bank, overdraft and loan balances on Also check comparatives as entered manually on**_
## **Total number of overall errors**
_**Total number of overall errors**_
**This rows below here should not be deleted or modified, and no rows or columns should All cells in this section are locked and prohibited for use**
**wment funds** _**ta ata ts**_
_**WARNING ! The job CANNOT be pro WARNING ! The job CANNOT be pro This section has been completed**_ **WARNING ! The job CANNOT be fin**
|**ruary 2016**
Error-Notes|SOFA
DetailPL2|Top of TB
Scrutiny report
Error-Detail 1|**HELP !**
Handl|
|---|---|---|---|
||||Return to'Hom|
||||Error-Detail 2|
**is no substitution for a detailed line by line check of the accounts**
**normal, as the template attempts to validate data as you go. However, if you correctly being required by you, so that at the end of the assignment , you will only have a few g stages of the assignment in STEP 42, and then systematically review the errors and the hints. estion of finding the error, or, you have entered data correctly, but the template requires further**
_**size of the error is identified on the error sheet, and it is possible to override the error flag by**_
**s MAY only be indicative - check the underlying data to see if it is a true error, or can**
rofessional accountant, versed in Excel and VT, you may well know what the expected result might e cells with what you believe to be the correct figures. However, if you do this, be very careful. is might be a more straightforward approach than trying to identify an error when you know what _**ors button '`123' on the VT toolbar**_
_**et for detailed warnings about the errors, and action required**_
||**Amount**
**Zero= no erro**|**Amount**
**Zero= no erro**|
|---|---|---|
||**of error**
**1=**|**Errors to fi**|
||**Overwrite with z**||
||**to ignore erro**||
|**_entered an incorrect scrutiny for the level of income on the TB_**|**71042.00**|**0**|
|**_on of TB - all transfers should net down to nil_**|**-676.00**|**1**|
|**_/deficit.Try Step 24, or try looking at the prior year SOFA on PL_**|**(16,106.00)**|**1**|
|**_ata in grey cells on comparative SOFA - Also check Step 24_**|**3.00**|**1**|
|**_eck all prior year entries on TB and SOFA - Try Step 24_**|**(1,166,658.00)**|**1**|
|**_asset classes - Manual entry required in Note 0_**|**0.00**|**0**|
|**_er Realised/Unrealised - Manual entry required in Note 0_**|**0.00**|**0**|
|**_wd funds in Step 24_**|**0.16**|**1**|
|**_funds in PL account_**|**(66,572.00)**|**1**|
|**_nds in PL account_**|**68,721.00**|**1**|
|**_e entered in each step_**|**(1.00)**|**1**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_e entered in each step_**|**0.00**|**0**|
|**_is a difference between SOFA and notes_**|**-1.00**|**1**|
|**_is a difference between SOFA and notes_**|**0.00**|**0**|
|**_is a difference between SOFA and notes_**|**0.00**|**0**|
|**_wd funds in Step 24_**|**-583329.00**|**1**|
|**_is a difference between SOFA and notes_**|**0.00**|**0**|
|**_- there is a difference between SOFA and notes_**|**0.00**|**0**|
|**_- there is a difference between SOFA and notes_**|**0.00**|**0**|
|**_k the TB funds bt fwd_**|**0.00**|**0**|
|**_e with step 24_**|**50466.00**|**1**|
|**_e with step 24_**|**-68721.00**|**1**|
|**_ansfers between funds_**|**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
|---|---|---|
||**0.00**|**0**|
||**16106.00**|**1**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**-1.00**|**1**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**-23067.00**|**0**|
||**0.00**|**0**|
||**23743.00**|**0**|
|||**14**|
|**_unts sheet for detailed warnings about the errors, and action required_**|||
|TEP 34 before correcting errors|**Amount**|**Zero= no erro**|
||**of error**|**1= Errors to fi**|
|||**Overwrite with z**|
|||**to ignore erro**|
|**_s you have made_**|**-2.00**|**1**|
|||**0**|
|||**0**|
||**32212.00**|**1**|
|**_entered funds_**|**-1.00**|**1**|
|**_entered funds_**|**-16106.00**|**1**|
|**_entered funds_**|**0.00**|**0**|
||**-590931.00**|**1**|
|||**5**|
|**_unts sheet for detailed warnings about the errors, and action required_**|||
|P 34 before correcting errors|**Amount**|**Zero= no erro**|
||**of error**|**1= Errors to fi**|
|||**Overwrite with z**|
|||**to ignore erro**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**1341.00**|**1**|
|---|---|---|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**-16107.00**|**1**|
||**0.00**|**0**|
||**0.00**|**0**|
||**16106.00**|**1**|
|**_unds_**|**67369.00**|**1**|
||**-676.00**|**1**|
||**-677.00**|**1**|
||**16106.00**|**1**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
||**-676.00**|**1**|
|||**8**|
|**_the underlying accounts sheet for detailed warnings about the errors, and action required_**|||
|P 37 before correcting errors|**Amount**|**Zero= no erro**|
||**of error**|**1= Errors to fi**|
||**Overwrite with z**||
|||**to ignore erro**|
|**_ysed - see Note 16_**|**326444.00**|**1**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 16_**|**0.00**|**0**|
|**_ysed - see Note 0_**|**0.00**|**0**|
|**_ysed - see Note 0_**|**0.00**|**0**|
|**_ysed - see Note 0_**|**0.00**|**0**|
|**_ysed - see Note 0_**|**0.00**|**0**|
|**_ysed - see Note 0_**|**0.00**|**0**|
|**_ysed - see Note 0_**|**0.00**|**0**|
|||**1**|
_**the underlying accounts sheet for detailed warnings about the errors, and action required**_
## P 33 before correcting errors
## **y analysis**
||**Amount**|**Zero= no erro**|
|---|---|---|
||**of error**|**1= Errors to fi**|
||**Overwrite with z**||
|||**to ignore erro**|
||**0.00**|**0**|
||**0.00**|**0**|
||**152264.73**|**1**|
||**0.00**|**0**|
||**0.00**|**0**|
|**_n message by clicking link to right_**|**0.00**|**0**|
||**0.00**|**0**|
||**0.00**|**0**|
|**_parative in Note 40_**|**126538.00**|**1**|
||**1384.00**|**1**|
|lysis|**143051.00**|**1**|
|lysis|**0.00**|**0**|
|lysis|**0.00**|**0**|
|_lysis_|**0.00**|**0**|
|_lysis_|**9052.00**|**1**|
|_lysis_|**19821.00**|**1**|
|_lysis_|**0.00**|**0**|
|_lysis_|**162.00**|**1**|
|lysis|**0.00**|**0**|
|p 29|**0.00**|**0**|
||**0.00**|**0**|
|||**7**|
|**_y analysis_**|||
|||**0**|
|**_the underlying accounts sheet for detailed warnings about the errors, and action required_**|||
||**Amount**|**Zero= no erro**|
||**of error**|**1= Errors to fi**|
||**Overwrite with z**||
|||**to ignore erro**|
|**_n the TB_**|**-401**|**1**|
|**_n Cash Flow_**|||
|||**1**|
29
d be deleted. except as instructed by Sorpaid
|**_ogressed until this step has been completed_**|**_STEP 23_**|
|---|---|
|**_ogressed until this step has been completed_**|**_STEP 23_**|
|**nalised until 'Y' is entered at the foot of this step**|**STEP 23**|
ing errors of data input
me - step summary'
2
## **be ignored**
> **ors** Go to SOFA
> **nd** Top of error page **zero or**
Step 10 Step 31
Step 24 Go to error Go to error Go to note 0 Go to note 0 Step 24 Go to PL ac Go to PL ac
Step 24
Step 24 Step 24
**Or Enter data in grey cells on comparative PL**
> **ors** Balance sheet
> **nd** Top of error page **zero or** Go to TB
> **ors** Notes
> **nd** _Top of error page_ **zero or** _Go to note 0 Go to note 0 Go to note 0 Go to note 0 NIC section Go to note 0 Pension section Go to note 0 Benefits setion_
_Go to note 7 Go to Note 0 Go to note 0 Go to note 9 Go to note 9_ Go to note 12 Go to note 12 Go to note 12 Go to note 12 _Go to note 13_ **Adjustment may ALSO be required in Note 14** _Go to note 13_ **see also note 0,0, 0 and 14** _Go to note 13_ **see also note 0,0, 0 and 14** _Go to note 13_ **see also note 0,0, 0 and 14** _Go to note 14_ **See also note 13** _Go to note 14_ **See also note 13** _Go to note 14_ **See also note 13** _Go to note 14_ **See also note 13** _Go to note 0_
|**ors**|DetailPL2|Step 25||
|---|---|---|---|
|**nd**
**zero**
**or**|_Top of error page_|||
|Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Go to Step 25 and/or Step 37
Goto Note 0||Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25
Step 25|Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37
Step 37|
|||||
|||||
|||||
> **ors** Go to activity analysis - DetailPL1
> **nd** _Top of error page_ **zero or**
||Step 28
Go to note 39
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_|Step 28
Go to note 39
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_|
|---|---|---|
||Go to error correction message||
||Step 28
Step 28
_Go to note 40_
_Go to error area_
_Go to error area_
_Go to error area_
_Go to error area_
_Go to error area_
_Go to error area_
_Go to error area_
_Go to error area_
_Go to error area_
_Go to error area_
Go to note 0|_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_
_Go to Step 29- Breakdown of costs by activity_|
||||
> **ors DetailPL2**
> **nd** _Top of error page_ **zero or**
_Goto cash flow_
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Nom Code Overall HELP file see -** HELP! How do you approach entering the TB? _All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered with a_ **minus** _You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow shaded ce disclosure_ **purposes. There is a wealth of information and tips in the HELP files. Explanatory HELP files on how you enter data are shown throughout the Trial Balance.**
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered with a_ **minus** _You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow shaded ce disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Income of the charity**
||**HELP!**
ACTIVITY BASED ACCOUNTS|**HELP!**
ACTIVITY BASED ACCOUNTS|**HELP!**
NON ACTIVITY BASED ACCOUNTS|
|---|---|---|---|
|||||
||**HELP!**
CHANGING TB SUBHEADINGS||**HELP!**
FURTHER ANALYSIS OF SUBHEADINGS|
|||||
|**_SOFA Line heading A1_**|||**_Donations & Legacies_**|
|||||
||**HELP!**
INCOME RECOGNITION RULES||**HELP!**
A1 Income from donations and legacies|
|||||
||||**You can****_only_ alter blue shaded descriptions**|
||1 Donations and gifts from individuals
2 Legacies receivable
**HELP!**
Donations and gifts
**HELP!**
Legacies|||
||3
Revenue grants from government and public
bodies|||
||4
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies|||
||**HELP**
!|**5**Membership subscriptions as donations
Members subs as donations||
||**HELP!**
|6 Sponsorship
7Donated goods and services
8
Sponsorship
Donated goods and services
Capital grants
Capital grants from government and public
bodies||
||
**HELP!**
|||
||
**HELP!**
|||
|||||
|||9 Capital grants from non public bodies||
||**HELP!**
|10
11
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis||
||
**HELP!**
|||
|||||
|||||
## _**SOFA ine heading A2**_
## _**Income from charitable activities**_
## **Subheadings are more fully described in SORP 4.27 to 4.43**
|**_Line heading A2 (a)_**|**_Line heading A2 (a)_**|**_Primary purpose and ancillary trading_**|
|---|---|---|
||**HELP!**
Primary purpose and ancillary trading||
|||**You can alter any of these descriptions**|
||1
Sale of goods and services in accordance
with the charity's objects||
||2 Residentialcarefees
**HELP!**
Amending headings-blue cells||
||3 Admission fees- Exhibitions and galleries
||
TB 333 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**HELP!**
A2|
|---|---|---|---|---|---|
|4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitable purposes
10 Management fees and charges received
11
12 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services||||||
|13 Spare heading- replace with text
**HELP!**Taxation and VAT-SOFA A2a||||||
|||||||
|**_Line heading A2 (b)_**
**_Charitable income from funders_**||||||
||**HELP!**
-Income from funders-Subheadings|||||
|||||||
||||||analysis s|
|||||||
||**HELP!**
Amending headings-yellow cells|||**You can****_only_ alter blue shaded descriptions**||
||**HELP!**|1
Charitable income from funders
Contractual payments from public bodies to
fund charitable activities||||
|||||||
|||2
3
4
Performance related grants from public
bodies to fund charitable activities
Contractual payments from non public bodies
to fund charitable activities
Performance related grants from non public
bodies to fund charitable activities||||
||**HELP!**
|5
Amending headings-blue cells
Spare heading- to be analysed - replace with
text||||
|||||||
||||6
Spare heading 1 broad heading with no
analysis- replace with text|||
||**HELP!**||7
Taxation and VAT-SOFA A2b
Spare heading 2- broad heading with no
analysis -replace with text|||
|||||||
_**Line heading A3**_ **HELP!** Income from other trading activities **Subheadings are more fully described in SORP 4.27 to 4.43**
## _**Income from other, non charitable, trading activit**_
|||||**You can alter any of these descriptions, except the su**|**You can alter any of these descriptions, except the su**|
|---|---|---|---|---|---|
||**HELP!**|
Fundraising trading|1|Trading activities to raise funds for the
charity||
||**HELP!**|
Fundraising events|2|Income from fundraising events||
||**HELP!**|
Non primary purpose trading|3|Income from fundraisingevents||
||**HELP!**|
Non charitable trading|4|Non-charitabletrading activities||
||**HELP!**
|Non charitable commission|5|Commission received - non charitable
activities||
||**HELP!**
|Sale of donated goods|6|Incomefromthe sale ofdonated goods||
||**HELP!**|
Trading by subsidiaries|7|Non-charitable trading activities of subsidiary
entities||
TB 334 01/30/2025
||**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|---|---|
||8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells||||
||
**HELP!**||||
||**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
|**_Line heading A4_**|||**_Investment income_**||
||**HELP!**
Income from investments||**HELP!**
Complying with the SORP-Investment|income|
|**Subheadings are more fully described in SORP 4.27 to 4.43**
**You can****_only_ alter blue shaded descriptions**|||||
||1 PropertyRental Income
2 Dividend Income
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells||||
||**HELP!**
|3 Bank Interest Receivable
4 Non Bank interest receivable
Bank interest
Other interest|||
||**HELP!**
||||
|||5Other InvestmentIncome|||
||6 Spare heading- replace with text
**HELP!**Taxation and VAT-SOFA A4||||
|||7Spareheading- replacewithtext
8 Spare heading- replace with text|||
||||||
|**_Line he_**||**_ading A5_**|**_Other income_**||
_**Line heading A5**_ **HELP!** Other income
**Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
||**_Gains and Losses_**|**You can****_only_ alter blue shaded descriptions**||
|---|---|---|---|
|||||
||1
2
3
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets|||
||4
Realised losses on the disposal of intangible
assets|||
||5
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text|||
|||||
||**Other**|||
||6
7Sundry other income
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells|||
||8 Conversion of endowment funds into income
9
10
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’|||
||11 Insurance claims- Revenueitems
**HELP!**
Insurance claims|||
TB 335 01/30/2025
## **Workbook properties have been set up**
**DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
**----- Start of picture text -----**
Line heading D1 Net revaluation gains/losses on assets including gain
HELP! Revaluation of fixed assets
The requirements are more fully described in SORP 4.39 to 4.41 and Module 10
Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,
but excluding investment assets ,as an aggregate figure
Line heading D2 Net gains/Losses on Investment assets
HELP! Changing the headings and descriptions in this section
HELP! Realised and unrealised gains on investment assets
A) Realised Gains/ Losses are transferred to the relevant revenue funds
The requirements are more fully described in SORP 4.39 to 4.41
HELP! Amending headings - yellow cells Listed investments
Investment properties
Other Unlisted Investments
Investments in subsidiaries
B) Unrealised gains on revaluation or write down are transferred to the cost of the relevant invest
Listed investments - Unrealised
Social investments - Unrealised
Other Unlisted Investments - Unrealised
Investment properties - Unrealised
Investments in subsidiaries - Unrealised
Write down under SORP 10.51 - Social Investments
Write down under SORP 10.50 - Group undertakings
Write down under SORP 10.50 - Other Unlisted Investme
**----- End of picture text -----**
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should be entered u Mixed Motive investments should be included here_
## _**Line heading D3**_
_**Net actuarial gains on defined pension benefit sc**_
**HELP!** Net actuarial gains on defined pension benefit schemes
**The requirements are more fully described in SORP 4.39 to 4.416**
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
## _**Line heading D3 (a)**_
## _**Extraordinary items**_
**HELP!** Extraordinary items
**The requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**Line heading D3 (b)**_
_**Costs of fundamental reorganisation or restructu**_
TB 336 01/30/2025
## **Workbook properties have been set up**
**HELP!** Costs of fundamental reorganisation etc
**The requirements are more fully described in SORP 4.16 to 4.18**
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
## **Expenditure**
|**HELP! **Allocating costs-how do entries appear in the accounts?|||
|---|---|---|
|**_Costs specifically attributable to activities:-_**|||
|_Line heading B1_
**Costs of raising funds**|||
|_Line heading B1_
**Costs of raising funds**|_Line heading B1_
**Costs of raising funds**|_Line heading B1_
**Costs of raising funds**|_Line heading B1_
**Costs of raising funds**|_Line heading B1_
**Costs of raising funds**|
|---|---|---|---|---|
||||||
|**Expenditure on raising funds and costs of investment management**
**HELP****_!_**||||A|
||||||
||**HELP!**
Amending headings-blue cells||Agent's costs for fundraising||
||||Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs||
||**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure||Costs of nonprimary purpose trading
Investment management costs
Movement in stock for non primary purpose
trading||
||**HELP!**
||||
||||||
||||||
||||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
||**HELP!**
||||
||||||
||**THIS ROW -Group consolidated**
**accounts only**||||
||||||
||||||
|**_Line heading B2_**
**_Expenditure on charitable activities_**|||||
||||**HELP!**
What the SORP requires in this section||
|**Expenditure on charitable activities**|||||
|**_Line heading B2_**|**_Expenditure on charitable activities_**||
|---|---|---|
|**Expenditure on charitable activities**|**HELP!**
What the SORP requires in this section||
TB 337 01/30/2025
## **Workbook properties have been set up**
||**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|
|---|---|---|---|---|
||
**HELP!**||||
||**HELP!**
||||
||||TemporaryStaff - Charitable Activities||
||||Travel and Subsistence - Charitable Activities||
||||||
||**THIS ROW -Group consolidated**
**accounts only**||||
||**HELP!**
Amending headings-blue cells||Donations Paid||
||||Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event||
|**Expenditure on charitable activities - Grant making**|||||
||**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure||Grants made to individuals
Grants made to organisations||
||||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
||**HELP!**
||||
||||TemporaryStaff -grantmakingactivities||
||**HELP!**
|Amending headings-blue cells|Spare grantmaking costs 1||
||||Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4||
||**The blue cells in this row are only for company charities - you can ignore them**||||
||**The yellow cells in this row are only for company charities- you can ignore them**||||
|**Primary purpose and ancillary trading**|||||
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement||Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Movement in stock for goods made by
beneficiaries||
||||Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries||
||**HELP!**
Entering stock movement||Movement in stock for ancillary trading||
TB 338 01/30/2025
||**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
||||Marketing and advertising of primary purpose
trading|
||**HELP!**Amending headings-yellow cells|||
||||Employers' NI - charitable tradingactivities|
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||
||**HELP!**
|||
||||TemporaryStaff - charitable tradingactivities|
||||Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4|
|||||
_**Line heading B3 Governance costs**_
## _**Governance costs- this category will be taken directly to the SOFA, without any activity analysis**_
_**Note - in order to arrive at the correct disclosures, all governance costs must be included in this allocation, they must be extracted from there and inserted here, as there wil be no further opportu**_
||**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|
|---|---|---|---|
||||Trustees' remuneration
NIC on Trustees' remuneration|
||**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs|
||**HELP!**
|||
||**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance|
||||Benefitspaid to trustees|
||**HELP!**
Amending headings-blue cells||Sparegovernance costs 1|
||||Spare governance costs 2
Spare governance costs 3|
|||||
_**Line heading B3 Other expenditure unrelated to fundraising or to cha Other expenditure unrelated to fundraising or to charitable activities Warning !! If expenditure in this category exceeds specified limits (either percentage of income or absolute tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may query spend**_ **THIS ROW -Group accounts only** Non charitable expenditure of trading subsidiaries **HELP!** Amending headings - blue cells Fines and penalties **HELP!** Matching income and expenditure Spare heading - other 1 Spare heading - other 2 Spare heading - other 3 Spare heading - other 4 Spare heading - other 5 HELP! Ex Gratia payments Ex Gratia payments
## _**Other items of expenditure which will require allocation to activities**_
_**Non specific support costs requiring allocation**_
TB 339 01/30/2025
## **Workbook properties have been set up**
## **Employee costs not included in direct costs**
||**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|Cost of salaries recharged to other organisations
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged employees
Defined contributionpension costs - recharged employee
Salaries - Administrative staff
Defined benefitpension cost - administrative staff
Defined contributionpension cost - administrative staff
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other salaries
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2
Rent payable under operating leases
Licence fees payable
Service charges payable
Rates and water charges
Room Hire
Light heat and power|
|---|---|---|---|
||
**HELP!**|||
||**HELP!**
|||
|||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||
||**HELP!**
|||
|||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||
||**HELP!**
|||
||**HELP!**
|Amending headings-blue cells||
|||||
|||||
|||||
||**Volunteer costs**|||
||**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|||||
||**Premises Expenses**|||
||**This row is for operating leases only**|||
||**This row is for NON operating leases**|||
||**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
||**These are NOT operating leases**|||
||**HELP!**Amending headings-yellow cells|||
TB 340 01/30/2025
## **Workbook properties have been set up**
||||Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance|
|---|---|---|---|
||**Administrative overheads**|||
||**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage|
||||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|
|||||
||**Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio**
Assurance -Non audit or examination
Feespaid to the examiner's firm
Tax advisoryfees
Other financial services
**Professional fees paid to advisors other than the auditor or examiner**
Tax advice
Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)
**HELP!**Amending headings-yellow cells
**HELP!**
Amending headings-blue cells
Accountancy fees other than examination or
audit fees
**HELP!**
Matching income and expenditure|||
||**HELP!**Amending headings-yellow cells|||
|||||
|||||
||**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|||||
||**Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and examinatio**|
|---|---|---|---|---|
||**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination||
||||Feespaid to the examiner's firm||
||||Tax advisoryfees||
||||Other financial services||
||**Professional fees paid to advisors other than the auditor or examiner**||||
||**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees||
||**HELP!**
|Matching income and expenditure|Tax advice||
||||Legal fees||
||||Consultancy fees||
||||Management fees||
||||Other legal and professional||
||||Legal and professional spare (1)||
TB 341 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
## **Financial costs**
**HELP!** How to enter bank charges **HELP!** Amending headings - blue cells
**HELP** _**!**_ How to enter interest in these rows
Bank charges Bank charges Hire Purchase interest Loan interest Bank interest payable
## **Depreciation and amortisation**
**HELP!** How to enter depn and amortisation
**The headings in this section can be altered in the Balance Sheet section of the TB**
Intangible Fixed Assets - Amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation Plant & Machinery - Depreciation Motor Vehicles - Depreciation
_**This row is not included in the TB totals, as the individual rows above are included in the totals**_
**Depreciation & Amortisation in total for the period**
## **Charitable provisions and funding commitments- See SORP 7.39**
**HELP!** Provisions, commitments etc Provisions and commitments made in the year **Amounts charged against the provisions HELP!** Amending headings - yellow cells **and commitments in the year** Reversals of unused amounts in the year
**Taxation - most of this section may not apply to many charities - this category wi Do not amend headings in this section as they are used for disclosures**
**HELP!** Amending headings - yellow cells Corporation tax **HELP!** Corporation tax Corporation tax - prior year adjustments **HELP!** Deferred Tax Deferred tax **HELP!** Income tax Inome tax payable **HELP!** VAT flat rate Loss on VAT flat rate scheme
**Retained (surplus)/deficit**
_**Balance Sheet of the Charity**_
|||**Nom**|
|---|---|---|
||HELP! Altering fixed asset headings|**Code**|
||||
||**Intangible Fixed Assets**
Cost - b/fwd||
||Cost - additions
Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals||
TB 342 01/30/2025
## **Workbook properties have been set up**
||**Workbook properties have been set up**||
|---|---|---|
||HELP! Altering fixed asset headings||
||**Heritage Assets**
Cost - b/fwd||
||Cost - additions||
||Revaluation in year
HELP! Allocating revaluation from other
assets?||
||Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
||HELP! Altering fixed asset headings||
||**Land and Buildings**
Cost - b/fwd||
||Cost - additions||
||Revaluation in year
HELP! Allocating revaluation to other
assets||
||Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
||HELP! Altering fixed asset headings||
||**Plant & Machinery**
Cost - b/fwd||
||Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals||
||HELP! Altering fixed asset headings||
||**Motor Vehicles**
Cost - b/fwd||
||Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals||
||||
||**Listed investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**If module 22 applies all pooled investments**
**should be included here and analysed in**
**notes**||
||||
||**Investment properties**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals||
||HELP! Altering fixed asset headings||
||**Other Unlisted Investments**
B/fwd||
||Additions
Unrealised gains (-)/ losses
Write down under SORP 10.51 - non group assets
Write down under SORP 10.51 - group undertakings
Disposals||
||HELP! Altering fixed asset headings||
TB 343 01/30/2025
|**Workbook properties have been set up**||
|---|---|
|**Investments in subsidiaries**
B/fwd||
|Additions
Unrealised gains (-)/ losses
Disposals||
|||
|**Social investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Write down under SORP 10.50
Disposals||
|||
|**Stocks**
Stocks||
|||
|**Debtors - due in less than one year**
Trade debtors
Due from group undertakings
Prepayments and accrued income
Other debtors||
|||
|**Debtors - due in more than one year**||
|||
|**Current asset investments**
Cash on deposit - less than 3 months notice
Cash on deposit - more than 3 months notice
Investment properties held for sale
Investments in group undertakings held for sale
Listed investments
Other investments||
|||
|**Bank and cash balances**
Bank balances in credit
Petty cash and floats||
|||
|**Creditors less than 1yr**
Bank overdrafts
Bank loans
Accruals for grants payable
Payment received on account for contracts or performanc
Deferred Income - Unrestricted & designated funds
Deferred Income - Restricted funds
Deferred Income - Endowment funds
Finance lease and HP contracts
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Other creditors||
|**Defined Benefit schemes - assets & liabilities**||
|Defined benefit pension fund asset/liability - currentgains||
|Defined benefit pension fund asset/liability - balance of as
**Defined contribution schemes - assets & liabilities**||
TB 344 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been**|**set up**|**set up**|**set up**|
|---|---|---|---|
||Defined contributions pension fund asset/liability- current|||
|||||
|**Creditors greater than 1yr**|Bank loans|||
||Bank overdrafts|||
||Finance lease and HP contracts|||
||Accruals for grants payable|||
||Payment received on account for contracts or performanc|||
||Deferred Income - Unrestricted & designated funds|||
||Deferred Income - Restricted funds|||
||Deferred Income - Endowment funds|||
||DO NOT USE - For future requirements|||
||Trade creditors|||
||Accruals|||
||Due to group undertakings|||
||Corporation tax|||
||PAYE, NIC VAT and other taxes|||
||Defined benefit pension fund asset/liability - over 1yr|||
||Defined contributions pension fund asset/liability- over 1y|||
||Other creditors|||
|||||
|**Charitable provisions and funding com**Opening balances||||
||Provisions and commitments made in the year|||
|Amounts charged against the provisions and commitments in the year||||
||Reversals of unused amounts in the year|||
|||||
|**Deferred tax**|B/fwd|||
||Charged to the p/l account|||
|||||
|**_Funds of the charity_**||||
|**Unanalysed funds bt fwd**||||
|**Unanalysed surplus/deficit from prior period £-16106.12**||||
|||||
|**Share Capital**||||
|**_Called up share capital_**|B/fwd|||
||Shares issued|||
||Shares redeemed|||
|||||
|**_Share premium_**|B/fwd|||
||On shares issued|||
||Expenses of issue|||
|||||
|**Unrestricted and designated funds**||||
|**_Unrestricted funds - Revenue_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
||(Surplus)/Deficit|||
|**_Designated Revenue Funds_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
|**_Designated Fixed Asset Funds_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
|**_Unrestricted Revaluation Reserve_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
||Revaluation surpluses/deficits in the year|||
TB 345 01/30/2025
||**Workbook properties have been set up**||
|---|---|---|
||**Restricted funds**
**_Restricted Revenue Funds_**
Bt fwd from prior period||
||Transfers in - credit - out debit
(Surplus)/Deficit
**_Restricted Fixed Asset Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Restricted Revaluation Reserve_**
Bt fwd from prior period
Transfers in - credit - out debit
Revaluation surpluses/deficits in the year||
||||
||**Pension reserve - unrestricted**
Bt fwd from prior period
Debits charged to funds
Credits - credited to funds||
||**Totals (all should be zero)**||
||**After entering the trial balance,check it balances by clicking the VT '123' button -**
**If you have correctly entered the Trial Balance, click the link below, to take you to**
Return to'Home-step summary'
Return to step 23 to confirm that you have completed the Trial Balance entry
Return to top of TB
Goto TB-income
Goto TB-gains
Goto TB-expenses
Goto TB-Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry||
||||
**If you have correctly entered the Trial Balance, click the link below, to take you to** Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet Return to step 23 to confirm that you have completed the Trial Balance entry
TB 346 01/30/2025
## **Workbook properties have been set up**
|**_Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024_**|**_Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024_**|
|---|---|
||HELP! How do you approach entering the TB?
**Current year**
**£**
**Unrestricted**
**Funds**|
|**Overall HELP file see -**||
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi_ **s** _sign._
_You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellowells contain formul disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**HELP!**
|ACTIVITY BASED ACCOUNTS||**HELP!**
NON ACTIVITY BASED ACCOUNTS|**HELP!**
|Structure o|
|---|---|---|---|---|---|
|**HELP!**|
CHANGING TB SUBHEADINGS||**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**_Enter debits as +_**|||
|||||**_Only enter data i_**||
|**_SOFA Line heading A1_**|||**_Donations & Legacies_**|||
|**HELP!**
|INCOME RECOGNITION RULES||**HELP!**
A1 Income from donations and legacies
step?|||
||||**You can****_only_ alter blue shaded descriptions**
Numbered items s|||
|**HELP!**
|Donations and gifts|1|Donations and gifts from individuals|(178,958.00)||
|**HELP!**
|Legacies|2|Legacies receivable|||
|||3|Revenue grants from government and public|||
||||bodies|||
|||4|Revenue grants and donations from non|||
|**HELP!**
Amending headings-yellow cells|||public bodies|||
|**HELP**
!|Members subs as donations|**5**|Membership subscriptions as donations|||
|**HELP!**
|Sponsorship|6|Sponsorship|||
|**HELP!**
|Donated goods and services|7|Donated goods and services|||
|**HELP!**
|Capital grants|8|Capital grants from government and public
bodies|||
|||9|Capital grants from non public bodies|||
|**HELP!**
|Amending headings-blue cells|10|Spare heading- replace with text -may
require detailed analysis|||
|**HELP!**
|Taxation and VAT-SOFA A1|11|Spare heading- replace with text -may
require detailed analysis|||
|||||||
|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**||**_Income from charitable activities_**|**_Subdivided into_**|**_pr_**|
|---|---|---|---|---|---|
|**Subheadings are more fully described in**||**SORP 4.27 to 4.43**||||
|**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**|||
|**HELP!**|
Primary purpose and ancillary trading|||**_Enter debits as_**|**_+_**|
||||**You can alter any of these descriptions**|**_Only enter data i_**||
|||1|Sale of goods and services in accordance|||
||||with the charity's objects|||
|**HELP!**
|Amending headings-blue cells|2|Residentialcarefees|||
|||3|Admission fees- Exhibitions and galleries|||
TB 347 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**|||
|---|---|---|---|---|---|---|
||||4|Ticket Sales|||
||||5|Commission Received - charitable activities|||
||||6|Ancillary trading in support of charitable|||
|||||objects|||
||||7|Ancillary trading in support of primary|||
|||||purpose trading|||
||||8|Sales of goods and services made or|||
|||||provided by beneficiaries|||
||||9|Letting of property for charitable purposes|||
||||10|Management fees and charges received|||
||||11|Membership subscriptions in return for|||
|||||services|||
||||12|Spare heading- replace with text|||
|**HELP!**||Taxation and VAT-SOFA A2a|13|Spare heading- replace with text|||
|**_ine heading A2 (b)_**|||**_Charitable income from funders_**||||
|**HELP!**
|-Income from funders-Subheadings||||2(b)-Classification||
||||||step?||
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**
**Items shaded red**||||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities|||
||||2|Performance related grants from public|||
|||||bodies to fund charitable activities|||
||||3|Contractual payments from non public bodies|||
|||||to fund charitable activities|||
||||4|Performance related grants from non public|||
|||||bodies to fund charitable activities|||
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text|||
||||6|Spare heading 1 broad heading with no|||
|||||analysis- replace with text|||
||||7|Spare heading 2- broad heading with no|||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text|||
|**_ine heading A3_**||||**_Income from other, non charitable, tradi_**
**_ties_**|||
|**HELP!**
||Income from other trading activities|||**_Enter debits as_**|**_+_**|
|**Subheadings are more fully described in**|||**SORP 4.27 to 4.43**||**_Only enter data i_**||
|||||**You can alter any of these descriptions, exc**
**ubsidiaries item**||**w**|
|**HELP!**||
Fundraising trading|1|Trading activities to raise funds for the
charity|||
|**HELP!**||
Fundraising events|2|Income from fundraising events|||
|**HELP!**|
|Non primary purpose trading|3|Income from fundraisingevents|||
|**HELP!**|
|Non charitable trading|4|Non-charitabletrading activities|||
|**HELP!**
|Non charitable commission||5|Commission received - non charitable
activities|||
|**HELP!**
|Sale of donated goods||6|Incomefromthe sale ofdonated goods|||
|**HELP!**|
Trading by subsidiaries||7|Non-charitable trading activities of subsidiary
entities|||
TB 348 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|---|---|
|||8|Membership subscriptions and sponsorships||
|**HELP!** Membership subscriptions-for|||as, a payment for goods or services||
|goods|and services-not as donations||||
|||9|Income from letting and licensing of property||
|**HELP!**Income from letting and licensing|||for non charitable purposes||
|**HELP!**
|Sponsorship for benefits|10|Sponsorships and social lotteries which
cannot be considered pure donations||
|**HELP!**|
Salaries recharged to other organis|11|Salaries recharged to other organisations||
|**HELP!**
|Sale of bought in goods|12|Sale of bought in goods||
|**HELP!**
|Amending headings-blue cells|13|Spare heading- replace with text||
|**_ine heading A4_**|||**_Investment income_**||
|**HELP!**
|Income from investments||**HELP!**
Complying with the SORP-Investment||
|||||**_Enter debits as +_**|
|**Subheadings are more fully described in SORP 4.27 to 4.43**||||**_Only enter data i_**|
|||**You can****_only_ alter blue shaded descriptions**|||
|**HELP!**
|Amending headings-blue cells|1|PropertyRental Income||
|||2|Dividend Income||
|**HELP!**Amending headings-yellow cells|||||
|**HELP!**
|Bank interest|3|Bank Interest Receivable||
|**HELP!**
|Other interest|4|Non Bank interest receivable||
|||5|Other InvestmentIncome||
|**HELP!**Taxation and VAT-SOFA A4||6|Spare heading- replace with text||
|||7|Spareheading- replacewithtext||
|||8|Spare heading- replace with text||
|**_ine heading A5_**|||**_Other income_**||
|**HELP!**
|Other income||||
||**HELP!**
|Other income|||||||
|---|---|---|---|---|---|---|---|---|
||**ubhea**|**dings are more fully described in**|**SORP 4.27 to 4.43**||**_Enter debits as_**||**_+_**||
||**HELP!**
|What should be in this section|||**_Only enter data i_**||||
||**_Gains_**|**_and Losses_**|**You can****_only_ alter blue shaded descriptions**
|||**Enter gains as**|**N**||
||**HELP!**
|Gains/losses on fixed assets|1|Realised losses on disposals of tangible fixed
assets held for the charity’s own use|||||
||**HELP!**|
Gains/losses on social investments|2|Realised losses on disposals of social
investments which areprogramme related|||||
||**HELP!**
|Gains/losses on heritage assets|3|Realised losses on disposals of heritage
assets|||||
||||4|Realised losses on the disposal of intangible|||||
|||||assets|||||
||**_ONLY_**|**_use this spare row to enter_**|5|Spare heading for realised gains and losses-|||||
||**_gains and losses ONLY_**|||replace with text|||||
||||||||||
||**Other**||||||||
||||6|Royalties from the exploitation of intellectual|||||
||**_HELP!_**Amending headings-yellow cells|||property rights|||||
||**HELP!**
|Amending headings-blue cells|7|Sundry other income|||||
||||8|Conversion of endowment funds into income|||||
||**For further help for these three rows, see SORP**
**module 20**||9|Capital funds released to income funds from
expendable endowment|||||
||||10|Release of funds to income from the|||||
|||||‘unapplied total return fund’|||||
||**HELP!**
|Insurance claims|11|Insurance claims- Revenueitems|||||
||||||||||
**Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
TB 349 01/30/2025
**Workbook properties have been set up**
|**DO NOT enter gains and losses in this row**|12|Spare heading- replace with text|||
|---|---|---|---|---|
|**- but other sundry income**|||||
||||||
|**Gross income of the charity for year ended 31 March 2024 excluding items in section D**|||(178,958.00)||
|**_ine heading D1_**||**_Net revaluation gains/losses on assets inclu_**
**_ns on heritage and_**|||
|**HELP!**
Revaluation of fixed assets|||**_Enter debits as_**|**_+_**|
|**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**|||**_Only enter data i_**||
|**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,**|||||
|**but excluding investment assets ,as an aggregate figure**|||||
|**_ine heading D2_**||**_Net gains/Losses on Investment ass_**|||
|**HELP!**
Changing the headings and descriptions in this section|||||
|**HELP!**
Realised and unrealised gains on investment assets|||||
||||**_Enter debits as_**|**_+_**|
||||**_Only enter data i_**||
|**A) Realised Gains/ Losses are transferred to the relevant revenue funds**|||||
|**The requirements are more fully described**||**in SORP 4.39 to 4.41**|**Enter Net gain**||
|**HELP!**
Amending headings-yellow cells||Listed investments|||
|||Investment properties|||
|||Other Unlisted Investments|||
|||Investments in subsidiaries|||
|**B) Unrealised gains on revaluation or write**||**down are transferred to the cost of the relev**
**tment**|||
|||Listed investments - Unrealised|||
|||Social investments - Unrealised|||
|||Other Unlisted Investments - Unrealised|||
|||Investment properties - Unrealised|||
|||Investments in subsidiaries - Unrealised|||
|||Write down under SORP 10.51 - Social Investm|||
|||Write down under SORP 10.50 - Group undert|||
|||Write down under SORP 10.50 - Other Unliste|nts||
||||||
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should bunder A5 above, b Mixed Motive investments should be included here_
## _**ine heading D3**_
## _**Net actuarial gains on defined pension bchemes**_
**HELP!** Net actuarial gains on defined pension benefit schemes
_**Enter debits as + Only enter data i**_
**he requirements are more fully described in SORP 4.39 to 4.416**
## **Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
## _**ine heading D3 (a) Extraordinary items**_
**HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation oruring**_
TB 350 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
_**Enter debits as + Only enter data i**_
|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**Expenditure on charitable activities**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
What the SORP requires in this section
**_Enter debits as +_**
**_Only enter data i_**
perty
s
**_Enter debits as +_**
**_Only enter data i_**
Amending this cate|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**Expenditure on charitable activities**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
What the SORP requires in this section
**_Enter debits as +_**
**_Only enter data i_**
perty
s
**_Enter debits as +_**
**_Only enter data i_**
Amending this cate|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**Expenditure on charitable activities**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
What the SORP requires in this section
**_Enter debits as +_**
**_Only enter data i_**
perty
s
**_Enter debits as +_**
**_Only enter data i_**
Amending this cate|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**Expenditure on charitable activities**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
What the SORP requires in this section
**_Enter debits as +_**
**_Only enter data i_**
perty
s
**_Enter debits as +_**
**_Only enter data i_**
Amending this cate|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**Expenditure on charitable activities**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
What the SORP requires in this section
**_Enter debits as +_**
**_Only enter data i_**
perty
s
**_Enter debits as +_**
**_Only enter data i_**
Amending this cate|||
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
||||Allocating costs-how do entries appear in the accounts?||||
|||||||**_Enter debits as +_**
**_Only enter data i_**|
||||||||
||||||||
||||||Amending this cate||
||||||||
||**HELP!**
Amending headings-blue cells|||Agent's costs for fundraising|||
|||||Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs|||
||**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure|||Costs of nonprimary purpose trading
Investment management costs
Movement in stock for non primary purpose
trading|||
||**HELP!**
||||||
||||||||
||||||||
||||||||
||**HELP!**||||||
||**HELP!**
||||||
||||||||
||**THIS ROW -Group consolidated**
**accounts only**||||||
||||||||
||||||||
|||||**HELP!**
What the SORP requires in this section
**_Enter debits as +_**
**_Only enter data i_**|||
TB 351 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**||||
|---|---|---|---|---|---|
|**HELP****_!_**Amending headings-yellow cells||Gross wages and salaries - charitable activities
||39,360.76||
|**HELP!**
|Matching income and expenditure|Employers' NI - Charitable activities||||
|**HELP!**|
Defined benefit schemes|Defined benefitpension costs - charitable activ||||
|**HELP!**
|Defined contribution schemes|Defined contributionpension costs - charitable||||
|||TemporaryStaff - Charitable Activities||||
|||Travel and Subsistence - Charitable Activities||3,763.80||
|||Marketingand advertisingof charitable service||||
|||Costs of negotiatingcharitable contracts andg||||
|**THIS ROW -Group consolidated**
**accounts only**||Expenditure incurred by subsidiaries on charita
es||||
|**HELP!**
|Amending headings-blue cells|Donations Paid||19,095.20||
|||Zakah||229.05||
|||Freelance Staff||4,390.00||
|||Dawah||2,007.68||
|||Madrasah||22,188.76||
|||Spare charitable activity costs 6||||
|||Insurance Costs||1,274.27||
|||Event||50,741.36||
||||**_Enter debits as +_**|||
|**xpend**|**iture on charitable activities - Grant making**||**_Only enter data i_**|||
|**_HELP!_**Amending headings-yellow cells||Grants made to individuals||||
|**HELP!**
|Matching income and expenditure|Grants made to organisations||||
|||Costs relatingto the award ofgrants||||
|||Monitoringcosts ofgrants awarded||||
|||Support cost related togrants awarded||||
|||Gross wages and salaries -grantmakingactivit||||
|||Employers' NI -grantmakingactivities||||
|**HELP!**|
Defined benefit schemes|Defined benefitpension costs -grantmakingac||||
|**HELP!**
|Defined contribution schemes|Defined contributionpension costs -grantmak
es||||
|||TemporaryStaff -grantmakingactivities||||
|**HELP!**
|Amending headings-blue cells|Spare grantmaking costs 1||||
|||Spare grantmaking costs 2||||
|||Spare grantmaking costs 3||||
|||Spare grantmaking costs 4||||
|**The blue cells in this row are only for company**||**charities - you can ignore them**||||
|**The yellow cells in this row are only for company charities- you can ignore them**||||||
**Expenditure on charitable activities - Grant making**
|**The blue cells in this row are only for company charities - you can ignore them**|**The blue cells in this row are only for company charities - you can ignore them**|**The blue cells in this row are only for company charities - you can ignore them**||
|---|---|---|---|
|**The yellow cells in this row are only for company charities- you can ignore them**||||
||||**_Enter debits as +_**|
|**Primary purpose and ancillary trading**|||**_Only enter data i_**|
|**HELP!**
|Amending headings-blue cells|Cost of goods for primary purpose trading||
|**HELP!**|
Entering stock movement|Cost of goods for primary purpose trading||
|**HELP!**
|Matching income and expenditure|Cost of goods for primary purpose trading||
|**HELP!**|
Entering stock movement|Movement in stock for goods made by
beneficiaries||
|||Cost of charitable letting of none investment||
|||property||
|||Costs of income from public bodies for||
|||charitable trading||
|||Costs of ancillary trading to benefit||
|||benficiaries||
|**HELP!**|
Entering stock movement|Movement in stock for ancillary trading||
TB 352 01/30/2025
## **Workbook properties have been set up**
Marketing and advertising of primary purpose trading **HELP!** Amending headings - yellow cells Gross wages and salaries - charitable trading a Employers' NI - charitable trading activities **HELP!** Defined benefit schemes Defined benefit pension costs - charitable tradis **HELP!** Defined contribution schemes Defined contribution pension costs - charitablctivities Temporary Staff - charitable trading activities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4
## _**ine heading B3**_
## _**Governance costs**_
_**Enter debits as + Only enter data i**_ HELP! Governan
_**Governance costs- this category will be taken directly to the SOFA, Only enter data i without any activity analysis**_ HELP! Governan _**Note - in order to arrive at the correct disclosures, all governance costs must be includsection. If there a allocation, they must be extracted from there and inserted here, as there wil be no furthunity for analysin**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|1,384.00|
|---|---|---|---|
|||Trustees' remuneration
NIC on Trustees' remuneration||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs||
|**HELP!**
||||
|**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance||
|||Benefitspaid to trustees||
|**HELP!**
Amending headings-blue cells||Sparegovernance costs 1||
|||Spare governance costs 2
Spare governance costs 3||
|||||
|**_ine heading B3_**|**_Other expenditure unrelated to fundraising_**
**_aritable activitie_**|
|---|---|
|**_Other expenditure unrelated to fundraising or to charitable activities_**||
|**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**
**_figures), the charity_**||
|**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**_ding in this categor_**||
|**THIS ROW -Group accounts only**|Non charitable expenditure of tradingsubsidiar|
|**HELP!**
Amending headings-blue cells|Fines andpenalties|
|**HELP!**
Matching income and expenditure|Spare heading- other 1|
||Spare heading- other 2|
||Spareheading-other3|
||Spare heading- other 4|
||Spare heading- other 5|
|HELP! Ex Gratia payments|ExGratia payments|
|**_Other items of expenditure which_**|**_will require allocation to activities_**|
_**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation**_
_**Enter debits as + Only enter data i**_
TB 353 01/30/2025
**Workbook properties have been set up**
**Do not enter data**
## **Employee costs not included in direct costs**
|Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
es|Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
es|Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
es|
|---|---|---|
|
**HELP!**|||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
|**HELP!**
|Amending headings-blue cells||
||||
||||
||||
|**Volunteer costs**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2|
||||
|**Premises Expenses**|||
|**This row is for operating leases only**||Rent payable under operating leases
Licence fees payable
Service charges payable
Rates and water charges
Room Hire
Light heat and power
5,761.23|
|**This row is for NON operating leases**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|**These are NOT operating leases**|||
|**HELP!**Amending headings-yellow cells|||
TB 354 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
|||Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
3,290.62||
|**Administrative overheads**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage
Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance
935.87
14,517.97
4,366.93||
|||||
|||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**
Assurance -Non audit or examination
Feespaid to the examiner's firm
Tax advisoryfees
Other financial services
**HELP!**Amending headings-yellow cells
**on fees**||||
|**HELP!**Amending headings-yellow cells||||
|||||
|**Professional fees paid to advisors other than the auditor or examiner**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Tax advice
Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)
Accountancy fees other than examination or
audit fees||
|||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|
**on fees**|
|---|---|---|---|
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination||
|||Feespaid to the examiner's firm||
|||Tax advisoryfees||
|||Other financial services||
|**Professional fees paid to advisors other than the auditor or examiner**||||
|**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees||
|**HELP!**
|Matching income and expenditure|Tax advice||
|||Legal fees||
|||Consultancy fees||
|||Management fees||
|||Other legal and professional||
|||Legal and professional spare (1)||
TB 355 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
|**Financial costs**|**Financial costs**|||
|---|---|---|---|
|**HELP!**
How to enter bank charges
**HELP!**
Amending headings-blue cells
**HELP****_!_**How to enter interest in these
rows||Bank charges
Bank charges
Hire Purchase interest
Loan interest
Bank interest payable
162.00||
|
**HELP****_!_**
rows||||
|**Depreciation and amortisation**||||
|**HELP!**
How to enter depn and
amortisation||Intangible Fixed Assets - Amortisation
Heritage Assets - Depreciation
Land and Buildings - Depreciation
Plant & Machinery - Depreciation
Motor Vehicles - Depreciation||
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**||||
|**_This row is not included in the TB_**
**_totals, as the individual rows above are_**
**_included in the totals_**||**Depreciation & Amortisation in total for the**
-||
|**Charitable provisions and funding commitments- See SORP 7.39**||||
|||||
|Provisions and commitments made in the year
Reversals of unused amounts in the year
**HELP!**
Provisions, commitments etc
**HELP!**Amending headings-yellow cells
**Amounts charged against the provisions**
**and commitments in the year**||||
||Reversals of unused amounts in the year|||
|**HELP!**|
Provisions, commitments etc|
Provisions, commitments etc|Provisions and commitments made in the year|Provisions and commitments made in the year|||||
|---|---|---|---|---|---|---|---|---|
||||||||||
||||**Amounts charged against the provisions**||||||
|**HELP!**||Amending headings-yellow cells|**and commitments in the year**||||||
||||Reversals of unused amounts in the year||||||
|**Taxation - most of this section may not apply to many charities - this cate**
**ll be taken dire**|||||||||
|**Do not**||**amend headings in this section as they are used for disclosures**|||||||
|**HELP!**||Amending headings-yellow cells|Corporation tax||||||
|**HELP!**|
Corporation tax||Corporation tax -prioryear adjustments||||||
|**HELP!**|Deferred Tax||Deferred tax||||||
|**HELP!**|
|Income tax|Inome taxpayable||||||
|**HELP!**
|VAT flat rate||Loss on VAT flat rate scheme||||||
||||||||||
||||||||||
|**Retained (surplus)/deficit**||||||**(5,488.50)**|||
|**_Balance Sheet of the Charity_**|||||||||
|HELP!||Altering fixed asset headings|||||||
|**Intangible Fixed Assets**|||Cost - b/fwd||**Bt fwd automatic**||||
||||Cost - additions||||||
||||Cost - disposals||||||
||||Amortisation - b/fwd||**Bt fwd automatic**||||
||||Amortisation - provided in year||||||
||||Amortisation - disposals||||||
TB 356 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been**|**Workbook properties have been**|**set up**||
|---|---|---|---|
|HELP! Altering fixed asset headings||||
|**Heritage Assets**||Cost - b/fwd|**Bt fwd automatic**|
|||Cost - additions||
|HELP! Allocating|revaluation from other|||
|assets?||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd|**Bt fwd automatic**|
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Land and Buildings**||Cost - b/fwd|**Bt fwd automatic**|
|||Cost - additions||
|HELP! Allocating|revaluation to other|||
|assets||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd|**Bt fwd automatic**|
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Plant & Machinery**||Cost - b/fwd|**Bt fwd automatic**|
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd|**Bt fwd automatic**|
|||Depn - provided in year||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Motor Vehicles**||Cost - b/fwd|**Bt fwd automatic**|
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd|**Bt fwd automatic**|
|||Depn - provided in year||
|||Depn - disposals||
|**Listed investments**||B/fwd|**Bt fwd automatic**|
|||Additions||
|||Unrealised gains (-)/ losses|**Trf automatically**|
|**If module 22 applies all pooled investments**||||
|**should be included here and analysed in**||Disposals||
||**notes**|||
|**Investment properties**||B/fwd|**Bt fwd automatic**|
|||Additions||
|||Unrealised gains (-)/ losses|**Trf automatically**|
|||Disposals||
|HELP! Altering fixed asset headings||||
|**Other Unlisted**|**Investments**|B/fwd|**Bt fwd automatic**|
|||Additions||
|||Unrealised gains (-)/ losses|**Trf automatically**|
|||Write down under SORP 10.51 - non group as|**Trf automatically**|
|||Write down under SORP 10.51 - group underta
**Trf automatically**||
|||Disposals||
|HELP! Altering fixed asset headings||||
TB 357 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Investments in subsidiaries**|||
||B/fwd|**Bt fwd automatic**|
||Additions||
||Unrealised gains (-)/ losses|**Trf automatically**|
||Disposals||
|**Social investments**|B/fwd|**Bt fwd automatic**|
||Additions||
||Unrealised gains (-)/ losses|**Trf automatically**|
||Write down under SORP 10.50||
||Disposals||
|**Stocks**|Stocks||
|**Debtors - due in less than one year**|Trade debtors||
||Due from group undertakings||
||Prepayments and accrued income||
||Other debtors||
|**Debtors - due in more than one year**|||
|**Current asset investments**|Cash on deposit - less than 3 months notice||
||Cash on deposit - more than 3 months notice||
||Investment properties held for sale||
||Investments in group undertakings held for sal||
||Listed investments||
||Other investments||
|**Bank and cash balances**|Bank balances in credit||
||Petty cash and floats||
|**Creditors less than 1yr**|Bank overdrafts||
||Bank loans||
||Accruals for grants payable||
||Payment received on account for contracts or p
ce related grants||
||Deferred Income - Unrestricted & designated|fu|
||Deferred Income - Restricted funds||
||Deferred Income - Endowment funds||
||Finance lease and HP contracts||
||Trade creditors||
||Accruals||
||Due to group undertakings||
||Corporation tax||
||PAYE, NIC VAT and other taxes||
||Other creditors||
|**Defined Benefit schemes - assets & liabilities**|||
Defined benefit pension fund asset/liability - cus in year Defined benefit pension fund asset/liability - bassets liabilities (exc **Defined contribution schemes - assets & liabilities**
TB 358 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabilit
**Creditors greater than 1yr** Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or pce related grants Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabiliyr Other creditors **Charitable provisions and funding com** Opening balances **Bt fwd automatic** Provisions and commitments made in the year **Trf automatically** Amounts charged against the provisions and commitments in the year **Trf automatically** Reversals of unused amounts in the year **Trf automatically Deferred tax** B/fwd Charged to the p/l account **Trf automatically**
## _**Funds of the charity**_
|**_Funds of the charity_**|||
|---|---|---|
|**Unanalysed funds bt fwd**|||
|**Unanalysed surplus/deficit from prior**|**period £-16106.12**|**Bt fwd automatic**|
|||**Bt fwd automatic**|
|**Share Capital**|||
|**_Called up share capital_**|B/fwd|**Bt fwd automatic**|
||Shares issued||
||Shares redeemed||
|**_Share premium_**|B/fwd|**Bt fwd automatic**|
||On shares issued||
||Expenses of issue||
|**Unrestricted and designated funds**|||
|**_Unrestricted funds - Revenue_**|Bt fwd from prior period|**Bt fwd automatic**|
||Transfers in - credit - out debit||
||(Surplus)/Deficit|**Trf automatically**|
|**_Designated Revenue Funds_**|Bt fwd from prior period|**Bt fwd automatic**|
||Transfers in - credit - out debit||
|**_Designated Fixed Asset Funds_**|Bt fwd from prior period|**Bt fwd automatic**|
||Transfers in - credit - out debit||
|**_Unrestricted Revaluation Reserve_**|Bt fwd from prior period|**Bt fwd automatic**|
||Transfers in - credit - out debit||
||Revaluation surpluses/deficits in the year||
TB 359 01/30/2025
## **Workbook properties have been set up**
## **Restricted funds**
> _**Restricted Revenue Funds**_ Bt fwd from prior period **Bt fwd automatic** Transfers in - credit - out debit (Surplus)/Deficit **Trf automatically**
> _**Restricted Fixed Asset Funds**_ Bt fwd from prior period **Bt fwd automatic** Transfers in - credit - out debit
> _**Restricted Revaluation Reserve**_ Bt fwd from prior period **Bt fwd automatic** Transfers in - credit - out debit Revaluation surpluses/deficits in the year **Trf automatically Pension reserve - unrestricted** Bt fwd from prior period **Bt fwd automatic** Debits charged to funds Credits - credited to funds
## **Totals (all should be zero)**
**After entering the trial balance,check it balances by clicking the VT '123' It is only the T If you have correctly entered the Trial Balance, click the link below, to tako Step 23, so yo**
Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry
TB 360 01/30/2025
**Trial Balance Current year**
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Restricted Funds**
**Overall HELP file see -** HELP! How do you approach entering the TB? **£**
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi_
_You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellowla, or text that is req disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**_SOFA Line heading A1_**
1
2
3
4
**5**
6
7
8
9
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
Donations and gifts
**HELP!**
Legacies
**HELP!**
Amending headings-yellow cells
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
**HELP!**
Amending headings-blue cells
**HELP!**
Taxation and VAT-SOFA A1|||||
|---|---|---|---|---|
||**HELP!**
ACTIVITY BASED ACCOUNTS||**HELP!**
NON ACTIVITY BASED ACCOUNTS
of income in the SO||
||||**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**_+ and credits as -_**
**_in blue cells - not i_**||
||**HELP!**
CHANGING TB SUBHEADINGS||||
||||||
||||**_Donations & Legacies_**||
||||y
g||
||**HELP!**
INCOME RECOGNITION RULES||**HELP!**
A1 Income from donations and legacies
||
||||||
||||**You can****_only_ alter blue shaded descriptions**
shaded red must be||
||1
2
**HELP!**
Donations and gifts
**HELP!**
Legacies||Donations and gifts from individuals
Legacies receivable
Membership subscriptions as donations
Sponsorship
Donated goods and services
Capital grants from non public bodies
Revenue grants from government and public
bodies
Revenue grants and donations from non
public bodies
Capital grants from government and public
bodies
Spare heading- replace with text -may
require detailed analysis
Spare heading- replace with text -may
require detailed analysis||
||3
||||
||4
**HELP!**
Amending headings-yellow cells||||
||**HELP**
!|**5**
Members subs as donations|||
||**HELP!**
|6
7
8
Sponsorship
Donated goods and services
Capital grants|||
||
**HELP!**
||||
||
**HELP!**
||||
||||||
|||9|||
||**HELP!**
|10
11
Amending headings-blue cells
Taxation and VAT-SOFA A1|||
||
**HELP!**
||||
||||||
||||||
|**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
**_rimary purpose trad_**
**_+ and credits as -_**
**_in blue cells - not i_**|||||
||||**_Primary purpose and ancillary trading_**||
||**HELP!**
Primary purpose and ancillary trading||**You can alter any of these descriptions**
**_+ and credits as -_**
**_in blue cells - not i_**||
||||||
||1||Residentialcarefees
Admission fees- Exhibitions and galleries
Sale of goods and services in accordance
with the charity's objects||
||2
**HELP!**
Amending headings-blue cells||||
||3
||||
|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**||**_Income from charitable activities_**|**_rimary purpose trad_**|**_rimary purpose trad_**|**_rimary purpose trad_**|
|---|---|---|---|---|---|---|
|**Subheadings are more fully described in**||**SORP 4.27 to 4.43**|||||
|**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||||
|**HELP!**|
Primary purpose and ancillary trading|||**_+ and credits as_**|**_-_**||
||||**You can alter any of these descriptions**|**_in blue cells - not i_**|||
|||1|Sale of goods and services in accordance||||
||||with the charity's objects||||
|**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||||
|||3|Admission fees- Exhibitions and galleries||||
TB 361 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**|||
|---|---|---|---|---|---|
|||4|Ticket Sales|||
|||5|Commission Received - charitable activities|||
|||6|Ancillary trading in support of charitable|||
||||objects|||
|||7|Ancillary trading in support of primary|||
||||purpose trading|||
|||8|Sales of goods and services made or|||
||||provided by beneficiaries|||
|||9|Letting of property for charitable purposes|||
|||10|Management fees and charges received|||
|||11|Membership subscriptions in return for|||
||||services|||
|||12|Spare heading- replace with text|||
|**HELP!**Taxation and VAT-SOFA A2a||13|Spare heading- replace with text|||
|**_ine heading A2 (b)_**||**_Charitable income from funders_**||||
|**HELP!**
|-Income from funders-Subheadings|||n of charitable inco||
||**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|---|---|---|---|
||4
5
6
7
8
9
10
11
12|||Ticket Sales
Commission Received - charitable activities
Letting of property for charitable purposes
Management fees and charges received
Spare heading- replace with text
Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services||||
||13
**HELP!**Taxation and VAT-SOFA A2a|||||||
|||||||||
||**_ine heading A2 (b)_**
**_Charitable income from funders_**|||||||
||**HELP!**
-Income from funders-Subheadings||||n of charitable inco|||
|||||||||
|1
2
3
4
5
6
7
**_ine heading A3_**
**_Income from other, non charitable, tradi_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**You can alter any of these descriptions, exc**
1
2 Income from fundraising events
3 Income from fundraisingevents
4 Non-charitabletrading activities
5
6 Incomefromthe sale ofdonated goods
7
**HELP!**
Amending headings-yellow cells
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Charitable income from funders
Contractual payments from public bodies to
fund charitable activities
Performance related grants from public
bodies to fund charitable activities
Contractual payments from non public bodies
to fund charitable activities
Performance related grants from non public
bodies to fund charitable activities
**HELP!**
Amending headings-blue cells
Spare heading- to be analysed - replace with
text
Spare heading 1 broad heading with no
analysis- replace with text
**HELP!** Taxation and VAT-SOFA A2b
Spare heading 2- broad heading with no
analysis -replace with text
**HELP!**
Income from other trading activities
**HELP!**
Fundraising trading
Trading activities to raise funds for the
charity
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission
Commission received - non charitable
activities
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries
Non-charitable trading activities of subsidiary
entities
**d must be analyse**
**_+ and credits as -_**
**_in blue cells - not i_**
**which is reserved**||||||||
||**HELP!**
Amending headings-yellow cells|||**You can****_only_ alter blue shaded descriptions**
**d must be analyse**||||
||**HELP!**|1
Charitable income from funders||Contractual payments from public bodies to
fund charitable activities
Performance related grants from public
bodies to fund charitable activities
Contractual payments from non public bodies
to fund charitable activities
Performance related grants from non public
bodies to fund charitable activities
Spare heading- to be analysed - replace with
text
Spare heading 1 broad heading with no
analysis- replace with text
Spare heading 2- broad heading with no
analysis -replace with text
||||
|||||||||
|||2
3
4||||||
||**HELP!**
|5
Amending headings-blue cells||||||
|||||||||
||||6|||||
||**HELP!**||7
Taxation and VAT-SOFA A2b|||||
|||||||||
|||||**_Income from other, non charitable, tradi_**||||
||**HELP!**
Income from other trading activities|||||||
|||||||||
||1
2
3
4
5
**HELP!**
Fundraising trading
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission|||Income from fundraising events
Income from fundraisingevents
Non-charitabletrading activities
Incomefromthe sale ofdonated goods
Trading activities to raise funds for the
charity
Commission received - non charitable
activities
Non-charitable trading activities of subsidiary
entities||||
||6
7
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries|||||||
TB 362 01/30/2025
|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**_+ and credits as -_**
**_in blue cells - not i_**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|---|
||8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells||||
||
**HELP!**||||
||**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||||**_Investment income_**||
||**HELP!**
Income from investments||||
||1
2
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells||PropertyRental Income
Dividend Income
Bank Interest Receivable
Non Bank interest receivable
Other InvestmentIncome
Spare heading- replace with text
Spareheading- replacewithtext
Spare heading- replace with text||
||**HELP!**
|3
4
Bank interest
Other interest|||
||**HELP!**
||||
|||5|||
||6
**HELP!**Taxation and VAT-SOFA A4||||
|||7
8|||
||||||
_**ine heading A5 Other income**_ **HELP!** Other income **Subheadings are more fully described in SORP 4.27 to 4.43** _**+ and credits as -**_ **HELP!** What should be in this section _**in blue cells - not i**_
||||
|---|---|---|
|**_Gains and Losses_**|||
||||
|1
2
3
**HELP!**
Gains/losses on fixed assets
**HELP!**
Gains/losses on social investments
**HELP!**
Gains/losses on heritage assets|Realised losses on disposals of tangible fixed
assets held for the charity’s own use
Realised losses on disposals of social
investments which areprogramme related
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
Spare heading for realised gains and losses-
replace with text||
|4|||
|5
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**|||
||||
|**Other**|||
|6
7
**_HELP!_**Amending headings-yellow cells
**HELP!**
Amending headings-blue cells|Sundry other income
Conversion of endowment funds into income
Insurance claims- Revenueitems
Royalties from the exploitation of intellectual
property rights
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’||
|8
9
10
**For further help for these three rows, see SORP**
**module 20**|||
|11
**HELP!**
Insurance claims|||
TB 363 01/30/2025
**Workbook properties have been set up DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D** - # _**ine heading D1 Net revaluation gains/losses on assets includ intangible asset**_ **HELP!** Revaluation of fixed assets _**+ and credits as -**_ **he requirements are more fully described in SORP 4.39 to 4.41 and Module 10** _**in blue cells - not i**_ **Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure** _**ine heading D2 Net gains/Losses on Investment ass**_ **HELP!** Changing the headings and descriptions in this section **HELP!** Realised and unrealised gains on investment assets _**+ and credits as - in blue cells - not i**_ **A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41 ns/Losses on Invest HELP!** Amending headings - yellow cells Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries **B) Unrealised gains on revaluation or write down are transferred to the cost of the relev** Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should_ _**b** ut realised gains a Mixed Motive investments should be included here_
_**ine heading D3**_ **HELP!** Net actuarial gains on defined pension benefit schemes
## _**Net actuarial gains on defined pension b**_
_**+ and credits as - in blue cells - not i**_
**he requirements are more fully described in SORP 4.39 to 4.416**
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
## _**ine heading D3 (a) Extraordinary items**_
## **HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 364 01/30/2025
**HELP!** Costs of fundamental reorganisation etc
## **Workbook properties have been set up**
**he requirements are more fully described in SORP 4.16 to 4.18**
_**+ and credits as - in blue cells - not i**_
|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**_+ and credits as -_**
**_in blue cells - not i_**
egory heading|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**_+ and credits as -_**
**_in blue cells - not i_**
egory heading|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**_+ and credits as -_**
**_in blue cells - not i_**
egory heading|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**_+ and credits as -_**
**_in blue cells - not i_**
egory heading|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**_+ and credits as -_**
**_in blue cells - not i_**
egory heading|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**_+ and credits as -_**
**_in blue cells - not i_**
egory heading|||
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
|||||||||
|||||||||
||||Allocating costs-how do entries appear in the accounts?|||||
||||||**_+ and credits as -_**
**_in blue cells - not i_**|||
|||||||||
|||||||||
||||||**ent**
egory heading|||
|||||||||
||**HELP!**
Amending headings-blue cells|||Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
Movement in stock for non primary purpose
trading
Costs of seeking donations,grants and
legacies||||
|||||||||
||**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure|||||||
||**HELP!**
|||||||
|||||||||
|||||||||
|||||||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||||||
||**HELP!**
|||||||
|||||TemporaryStaff - fundraisingactivities||||
||**THIS ROW -Group consolidated**
**accounts only**|||Costs of operating a trading company||||
|||||Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3||||
|||||||||
|||||||||
_**+ and credits as -**_ **Expenditure on charitable activities HELP!** What the SORP requires in this section _**in blue cells - not i**_
TB 365 01/30/2025
|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**_+ and credits as -_**
**_in blue cells - not i_**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|---|---|
||**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event|||
||
**HELP!**|||||
||**HELP!**
|||||
|||||||
|||||||
|||||||
||**THIS ROW -Group consolidated**
**accounts only**|||||
||**HELP!**
Amending headings-blue cells|||||
|||||||
||**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure||Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4|||
|||||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||||
||**HELP!**
|||||
|||||||
||**HELP!**
|Amending headings-blue cells||||
|||||||
||**The blue cells in this row are only for company charities - you can ignore them**
**The yellow cells in this row are only for company charities- you can ignore them**|||||
|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement|||**_+ and credits as -_**
**_in blue cells - not i_**|||
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement||Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries|||
|||||||
||**HELP!**
Entering stock movement|||||
_**+ and credits as - in blue cells - not i**_
|**The blue cells in this row are only for company**|**The blue cells in this row are only for company**|**charities - you can ignore them**||
|---|---|---|---|
|**The yellow cells in this row are only for company charities- you can ignore them**||||
|||**_+ and credits as -_**||
|**Primary purpose and ancillary trading**||**_in blue cells - not i_**||
|**HELP!**
|Amending headings-blue cells|Cost of goods for primary purpose trading||
|**HELP!**|
Entering stock movement|Cost of goods for primary purpose trading||
|**HELP!**
|Matching income and expenditure|Cost of goods for primary purpose trading||
|**HELP!**|
Entering stock movement|Movement in stock for goods made by
beneficiaries||
|||Cost of charitable letting of none investment||
|||property||
|||Costs of income from public bodies for||
|||charitable trading||
|||Costs of ancillary trading to benefit||
|||benficiaries||
|**HELP!**|
Entering stock movement|Movement in stock for ancillary trading||
TB 366 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|---|
|||Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
Marketing and advertising of primary purpose
trading|||
|**HELP!**Amending headings-yellow cells|||||
||||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||||
|**HELP!**
|||||
|||TemporaryStaff - charitable tradingactivities|||
|||Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4|||
||||||
|**_ine heading B3_**
**_Governance costs_**|||||
_**+ and credits as - in blue cells - not i**_ ce costs
_**Governance costs- this category will be taken directly to the SOFA, in blue cells - not i without any activity analysis**_ ce costs _**Note - in order to arrive at the correct disclosures, all governance costs must be includare any governanc allocation, they must be extracted from there and inserted here, as there wil be no furthng governance cos**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|||
|---|---|---|---|---|
|||Trustees' remuneration
NIC on Trustees' remuneration|||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs|||
|**HELP!**
|||||
|**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance|||
|||Benefitspaid to trustees|||
|**HELP!**
Amending headings-blue cells||Sparegovernance costs 1|||
|||Spare governance costs 2
Spare governance costs 3|||
||||||
|**_ine heading B3_**|**_Other expenditure unrelated to fundraising_**
**_s_**||
|---|---|---|
|**_Other expenditure unrelated to fundraising or to charitable activities_**||H|
|**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**
**_y can lose its entire_**|||
|**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**_ry._**|||
|**THIS ROW -Group accounts only**|Non charitable expenditure of tradingsubsidiar||
|**HELP!**
Amending headings-blue cells|Fines andpenalties||
|**HELP!**
Matching income and expenditure|Spare heading- other 1||
||Spare heading- other 2||
||Spareheading-other3||
||Spare heading- other 4||
||Spare heading- other 5||
|HELP! Ex Gratia payments|ExGratia payments||
|**_Other items of expenditure which_**|**_will require allocation to activities_**||
_**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation**_
_**+ and credits as - in blue cells - not i**_
TB 367 01/30/2025
**Workbook properties have been set up**
**a in yellow cells -**
## **Employee costs not included in direct costs**
|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors||
|---|---|---|---|
|
**HELP!**||||
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|**HELP!**
|Amending headings-blue cells|||
|||||
|||||
|||||
|**Volunteer costs**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2||
|||||
|**Premises Expenses**||||
|**This row is for operating leases only**||Rent payable under operating leases
Licence fees payable
Service charges payable
Rates and water charges
Room Hire
Light heat and power||
|**This row is for NON operating leases**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||||
|**These are NOT operating leases**||||
|**HELP!**Amending headings-yellow cells||||
TB 368 01/30/2025
## **Workbook properties have been set up**
Cleaning and waste management Premises repairs, renewals and maintenance
|||Cleaning and waste management
Premises repairs, renewals and maintenance|Cleaning and waste management
Premises repairs, renewals and maintenance||
|---|---|---|---|---|
|||Property insurance
Premises spare (1)
Premises spare (2)
Premises repairs, renewals and maintenance|||
|**Administrative overheads**|||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage|||
|||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|||
||||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|||||
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination|
||
|||Feespaid to the examiner's firm
Tax advisoryfees
Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Tax advice
Accountancy fees other than examination or
audit fees|||
|||Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)|||
|||Cleaning and waste management
Premises repairs, renewals and maintenance|Cleaning and waste management
Premises repairs, renewals and maintenance||
|---|---|---|---|---|
|||Property insurance
Premises spare (1)
Premises spare (2)
Premises repairs, renewals and maintenance|||
|**Administrative overheads**|||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage|||
|||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|||
||||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|||||
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination|
||
|||Feespaid to the examiner's firm
Tax advisoryfees
Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Tax advice
Accountancy fees other than examination or
audit fees|||
|||Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)|||
TB 369 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
## **Financial costs**
**HELP!** How to enter bank charges Bank charges **HELP!** Amending headings - blue cells Bank charges Hire Purchase interest Loan interest **HELP** _**!**_ How to enter interest in these rows Bank interest payable **Depreciation and amortisation** Intangible Fixed Assets - Amortisation **HELP!** How to enter depn and amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation **The headings in this section can be altered** Plant & Machinery - Depreciation **in the Balance Sheet section of the TB** Motor Vehicles - Depreciation
_**This row is not included in the TB totals, as the individual rows above are**_ **Depreciation & Amortisation in total for the** - # _**included in the totals**_ **Charitable provisions and funding commitments- See SORP 7.39 HELP!** Provisions, commitments etc Provisions and commitments made in the year **Amounts charged against the provisions HELP!** Amending headings - yellow cells **and commitments in the year** Reversals of unused amounts in the year
## **Taxation - most of this section may not apply to many charities - this cateectly to the SOF Do not amend headings in this section as they are used for disclosures**
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate|Corporation tax
Corporation tax -prioryear adjustments
Deferred tax
Inome taxpayable
Loss on VAT flat rate scheme|||
|---|---|---|---|
|**HELP!**
**HELP!**||||
|**HELP!**||||
|**Retained (surplus)/deficit**||||
|||**- #**||
|||||
|||||
|**_Balance Sheet of the Charity_**||||
|||||
|HELP! Altering fixed asset headings||||
|||||
|**Intangible Fixed Assets**||||
|||||
TB 370 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been**|**Workbook properties have been**|**set up**||
|---|---|---|---|
|HELP! Altering fixed asset headings||||
|**Heritage Assets**||Cost - b/fwd|**cally**|
|||Cost - additions||
|HELP! Allocating|revaluation from other|||
|assets?||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd|**cally**|
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Land and Buildings**||Cost - b/fwd|**cally**|
|||Cost - additions||
|HELP! Allocating|revaluation to other|||
|assets||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd|**cally**|
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Plant & Machinery**||Cost - b/fwd|**cally**|
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd|**cally**|
|||Depn - provided in year||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Motor Vehicles**||Cost - b/fwd|**cally**|
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd|**cally**|
|||Depn - provided in year||
|||Depn - disposals||
|**Listed investments**||B/fwd|**cally**|
|||Additions||
|||Unrealised gains (-)/ losses|**y from I&E ac**|
|**If module 22 applies all pooled investments**||||
|**should be included here and analysed in**||Disposals||
||**notes**|||
|**Investment properties**||B/fwd|**cally**|
|||Additions||
|||Unrealised gains (-)/ losses|**y from I&E ac**|
|||Disposals||
|HELP! Altering fixed asset headings||||
|**Other Unlisted**|**Investments**|B/fwd|**cally**|
|||Additions||
|||Unrealised gains (-)/ losses|**y from I&E ac**|
|||Write down under SORP 10.51 - non group as
**y from I&E ac**||
|||Write down under SORP 10.51 - group underta
**y from I&E ac**||
|||Disposals||
|HELP! Altering fixed asset headings||||
TB 371 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Investments in subsidiaries**|||
||B/fwd|**cally**|
||Additions||
||Unrealised gains (-)/ losses|**y from I&E ac**|
||Disposals||
|**Social investments**|B/fwd|**cally**|
||Additions||
||Unrealised gains (-)/ losses|**y from I&E ac**|
||Write down under SORP 10.50||
||Disposals||
|**Stocks**|Stocks||
|**Debtors - due in less than one year**|Trade debtors||
||Due from group undertakings||
||Prepayments and accrued income||
||Other debtors||
|**Debtors - due in more than one year**|||
|**Current asset investments**|Cash on deposit - less than 3 months notice||
||Cash on deposit - more than 3 months notice||
||Investment properties held for sale||
||Investments in group undertakings held for sal||
||Listed investments||
||Other investments||
|**Bank and cash balances**|Bank balances in credit||
||Petty cash and floats||
|**Creditors less than 1yr**|Bank overdrafts||
||Bank loans||
||Accruals for grants payable||
||Payment received on account for contracts or p||
||Deferred Income - Unrestricted & designated|fu|
||Deferred Income - Restricted funds||
||Deferred Income - Endowment funds||
||Finance lease and HP contracts||
||Trade creditors||
||Accruals||
||Due to group undertakings||
||Corporation tax||
||PAYE, NIC VAT and other taxes||
||Other creditors||
|**Defined Benefit schemes - assets & liabilities**|||
Defined benefit pension fund asset/liability - cu **enter assets as po** Defined benefit pension fund asset/liability - bacluding current yea **Defined contribution schemes - assets & liabilities**
TB 372 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili **enter assets as po**
**Creditors greater than 1yr** Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov **enter assets as po** Defined contributions pension fund asset/liabili **enter assets as po** Other creditors **Charitable provisions and funding com** Opening balances **cally** Provisions and commitments made in the year **y from I&E ac** Amounts charged against the provisions and commitments in the year **y from I&E ac** Reversals of unused amounts in the year **y from I&E ac Deferred tax** B/fwd Charged to the p/l account **y from I&E ac**
## _**Funds of the charity**_
|**_Funds of the charity_**|||
|---|---|---|
|**Unanalysed funds bt fwd**|||
|**Unanalysed surplus/deficit from prior**|**period £-16106.12**|**cally**|
|||**cally**|
|**Share Capital**|||
|**_Called up share capital_**|B/fwd|**cally**|
||Shares issued||
||Shares redeemed||
|**_Share premium_**|B/fwd|**cally**|
||On shares issued||
||Expenses of issue||
|**Unrestricted and designated funds**|||
|**_Unrestricted funds - Revenue_**|Bt fwd from prior period|**cally**|
||Transfers in - credit - out debit||
||(Surplus)/Deficit|**y from I&E ac**|
|**_Designated Revenue Funds_**|Bt fwd from prior period|**cally**|
||Transfers in - credit - out debit||
|**_Designated Fixed Asset Funds_**|Bt fwd from prior period|**cally**|
||Transfers in - credit - out debit||
|**_Unrestricted Revaluation Reserve_**|Bt fwd from prior period|**cally**|
||Transfers in - credit - out debit||
||Revaluation surpluses/deficits in the year||
TB 373 01/30/2025
## **Workbook properties have been set up**
## **Restricted funds**
> _**Restricted Revenue Funds**_ Bt fwd from prior period **cally** Transfers in - credit - out debit (Surplus)/Deficit **y from I&E ac**
> _**Restricted Fixed Asset Funds**_ Bt fwd from prior period **cally** Transfers in - credit - out debit
> _**Restricted Revaluation Reserve**_ Bt fwd from prior period **cally** Transfers in - credit - out debit Revaluation surpluses/deficits in the year **y from I&E ac Pension reserve - unrestricted** Bt fwd from prior period **cally** Debits charged to funds Credits - credited to funds **Totals (all should be zero)**
**After entering the trial balance,check it balances by clicking the VT '123' Trial balance yo**
**If you have correctly entered the Trial Balance, click the link below, to takou can sign off**
Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry
TB 374 01/30/2025
## **Workbook properties have been set up**
|**_Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024_**|**_Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024_**|
|---|---|
||HELP! How do you approach entering the TB?
**Current year**
**Total Funds**
**£**|
|**Overall HELP file see -**||
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi_
_You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellowquired in the acco disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
**_[assets and exp_**
**_in yellow cells._**
e analysed in the
(178,958.00)
-
-
-
-
-
-
-
-
-
-
**_ding etc and charit_**
**_[assets and exp_**
**_inyellow cells._**
-
-
-
OFA:-
y|||**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**_[assets and exp_**
**_in yellow cells._**
OFA:-|
|---|---|---|---|
||**HELP!**
ACTIVITY BASED ACCOUNTS|||
|||||
||**HELP!**
CHANGING TB SUBHEADINGS|||
|||||
||||**_Donations & Legacies_**|
||||y|
||**HELP!**
INCOME RECOGNITION RULES||**HELP!**
A1 Income from donations and legacies
|
|||||
||||**You can****_only_ alter blue shaded descriptions**
e analysed in the|
||1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
(178,958.00)
-
-
-
-
-
-
-
-
-
-|||
||**HELP**
!|||
||**HELP!**
|||
||
**HELP!**
|||
||
**HELP!**
|||
|||||
|||||
||**HELP!**
|||
||
**HELP!**
|||
|||||
|||||
||||**_Income from charitable activities_**
**_ding etc and charit_**|
TB 375 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**||
|---|---|---|---|---|---|
||||4|Ticket Sales|-|
||||5|Commission Received - charitable activities|-|
||||6|Ancillary trading in support of charitable||
|||||objects|-|
||||7|Ancillary trading in support of primary||
|||||purpose trading|-|
||||8|Sales of goods and services made or||
|||||provided by beneficiaries|-|
||||9|Letting of property for charitable purposes|-|
||||10|Management fees and charges received|-|
||||11|Membership subscriptions in return for||
|||||services|-|
||||12|Spare heading- replace with text|-|
|**HELP!**||Taxation and VAT-SOFA A2a|13|Spare heading- replace with text|-|
|**_ine heading A2 (b)_**|||**_Charitable income from funders_**|||
|**HELP!**
|-Income from funders-Subheadings||||me from funders|
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**
**ed in the detailed**|||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities|-|
||||2|Performance related grants from public||
|||||bodies to fund charitable activities|-|
||||3|Contractual payments from non public bodies||
|||||to fund charitable activities|-|
||||4|Performance related grants from non public||
|||||bodies to fund charitable activities|-|
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text
-||
||||6|Spare heading 1 broad heading with no||
|||||analysis- replace with text|-|
||||7|Spare heading 2- broad heading with no||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text|-|
|**_ine heading A3_**||||**_Income from other, non charitable, tradi_**||
|**HELP!**
||Income from other trading activities|||**_[assets and exp_**|
|**Subheadings are more fully described in**|||**SORP 4.27 to 4.43**||**_in yellow cells._**|
|||||**You can alter any of these descriptions, exc**
**forgroup accou**||
|**HELP!**||
Fundraising trading|1|Trading activities to raise funds for the
charity|-|
|**HELP!**||
Fundraising events|2|Income from fundraising events|-|
|**HELP!**|
|Non primary purpose trading|3|Income from fundraisingevents|-|
|**HELP!**|
|Non charitable trading|4|Non-charitabletrading activities|-|
|**HELP!**
|Non charitable commission||5|Commission received - non charitable
activities|-|
|**HELP!**
|Sale of donated goods||6|Incomefromthe sale ofdonated goods|-|
|**HELP!**|
Trading by subsidiaries||7|Non-charitable trading activities of subsidiary
entities|
-|
TB 376 01/30/2025
||**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|---|---|---|
||||8|Membership subscriptions and sponsorships||
||**HELP!** Membership subscriptions-for|||as, a payment for goods or services|-|
||goods|and services-not as donations||||
||||9|Income from letting and licensing of property||
||**HELP!**Income from letting and licensing|||for non charitable purposes|-|
||**HELP!**
|Sponsorship for benefits|10|Sponsorships and social lotteries which
cannot be considered pure donations|-|
||**HELP!**|
Salaries recharged to other organis|11|Salaries recharged to other organisations|-|
||**HELP!**
|Sale of bought in goods|12|Sale of bought in goods|-|
||**HELP!**
|Amending headings-blue cells|13|Spare heading- replace with text|-|
||**_ine heading A4_**|||**_Investment income_**||
||**HELP!**
|Income from investments||**HELP!**
Complying with the SORP-Investment||
||||||**_[assets and exp_**|
|**Subheadings are more fully described in SORP 4.27 to 4.43**|||||**_in yellow cells._**|
||||**You can****_only_ alter blue shaded descriptions**|||
||**HELP!**
|Amending headings-blue cells|1|PropertyRental Income|-|
||||2|Dividend Income||
||**HELP!**Amending headings-yellow cells||||-|
||**HELP!**
|Bank interest|3|Bank Interest Receivable|-|
||**HELP!**
|Other interest|4|Non Bank interest receivable|-|
||||5|Other InvestmentIncome|-|
||**HELP!**Taxation and VAT-SOFA A4||6|Spare heading- replace with text|-|
||||7|Spareheading- replacewithtext|-|
||||8|Spare heading- replace with text|-|
||**_ine heading A5_**|||**_Other income_**||
||**HELP!**
|Other income||||
|**Subheadings are more fully described in SORP 4.27 to 4.43**|||||**_[assets and exp_**|
||**HELP!**
|What should be in this section|||**_in yellow cells._**|
|**_Gains_**|**_and Losses_**|**You can****_only_ alter blue shaded descriptions**
**s as POSITIVE**|**You can****_only_ alter blue shaded descriptions**
**s as POSITIVE**|**You can****_only_ alter blue shaded descriptions**
**s as POSITIVE**|**You can****_only_ alter blue shaded descriptions**
**s as POSITIVE**|
|---|---|---|---|---|---|
|**HELP!**
|Gains/losses on fixed assets|1|Realised losses on disposals of tangible fixed
assets held for the charity’s own use||-|
|**HELP!**|
Gains/losses on social investments|2|Realised losses on disposals of social
investments which areprogramme related||-|
|**HELP!**
|Gains/losses on heritage assets|3|Realised losses on disposals of heritage
assets||-|
|||4|Realised losses on the disposal of intangible|||
||||assets||-|
|**_ONLY_**|**_use this spare row to enter_**|5|Spare heading for realised gains and losses-|||
|**_gains and losses ONLY_**|||replace with text||-|
|**Other**||||||
|||6|Royalties from the exploitation of intellectual|||
|**_HELP!_**Amending headings-yellow cells|||property rights||-|
|**HELP!**
|Amending headings-blue cells|7|Sundry other income||-|
|||8|Conversion of endowment funds into income||-|
|**For further help for these three rows, see SORP**
**module 20**||9|Capital funds released to income funds from
expendable endowment||-|
|||10|Release of funds to income from the|||
||||‘unapplied total return fund’||-|
|**HELP!**
|Insurance claims|11|Insurance claims- Revenueitems||-|
|||||||
TB 377 01/30/2025
|**Workbook properties have been**|**set up**|**set up**||||
|---|---|---|---|---|---|
|**DO NOT enter gains and losses in this row**|12|Spare heading- replace with text||||
|**- but other sundry income**|||||-|
|||||||
|**Gross income of the charity for year ended 31 March 2024 excluding items in section D**|||||(178,958.00)|
|**_ine heading D1_**||**_Net revaluation gains/losses on assets inclu_**
**_ts,_**|||**_but excluding_**|
|**HELP!**
Revaluation of fixed assets||||**_[assets and exp_**||
|**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**|||**_in_**||**_yellow cells._**|
|**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,**||||||
|**but excluding investment assets ,as an aggregate figure**|||||-|
|**_ine heading D2_**||**_Net gains/Losses on Investment ass_**||||
|**HELP!**
Changing the headings and descriptions in this section||||||
|**HELP!**
Realised and unrealised gains on investment assets||||||
|||||**_[assets and exp_**||
||||**_in_**||**_yellow cells._**|
|**A) Realised Gains/ Losses are transferred to the relevant revenue funds**||||||
|**The requirements are more fully described**||**in SORP 4.39 to 4.41**|**tment assets as an**|||
|**HELP!**
Amending headings-yellow cells||Listed investments|||-|
|||Investment properties|||-|
|||Other Unlisted Investments|||-|
|||Investments in subsidiaries|||-|
|**B) Unrealised gains on revaluation or write**||**down are transferred to the cost of the relev**||||
|||Listed investments - Unrealised|||-|
|||Social investments - Unrealised|||-|
|||Other Unlisted Investments - Unrealised|||-|
|||Investment properties - Unrealised|||-|
|||Investments in subsidiaries - Unrealised|||-|
|||Write down under SORP 10.51 - Social Investm
|||-|
|||Write down under SORP 10.50 - Group undert
|||-|
|||Write down under SORP 10.50 - Other Unliste|||-|
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should band losses on Soc Mixed Motive investments should be included here_
## _**ine heading D3**_
## _**Net actuarial gains on defined pension b**_
**HELP!** Net actuarial gains on defined pension benefit schemes _**[assets and exp**_ **he requirements are more fully described in SORP 4.39 to 4.416** _**in yellow cells.**_
**he requirements are more fully described in SORP 4.39 to 4.416**
|**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**|-|
|---|---|
|||
|**_ine heading D3 (a)_**
**_Extraordinary items_**||
|**HELP!**
Extraordinary items||
|**he requirements are more fully described in SORP 4.16 to 4.18**
||
|**Enter Extraordinary items as an aggregate figure**|-|
|||
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 378 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
_**[assets and exp in yellow cells.**_
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure** - **Expenditure HELP!** Allocating costs -how do entries appear in the accounts?-how do entries appear in the accounts?how do entries appear in the accounts? _**[assets and exp Costs specifically attributable to activities:in yellow cells.**_
**Expenditure HELP!** Allocating costs -how do entries appear in the accounts?-how do entries appear in the accounts?how do entries appear in the accounts?
_**Costs specifically attributable to activities:-** ine heading B1_ **Costs of raising funds**
|**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**_ine heading B2_**
**_Expenditure on charitable activities_**
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
||||||
||**HELP!**
Amending headings-blue cells||Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
Movement in stock for non primary purpose
trading
Costs of seeking donations,grants and
legacies
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||
||||||
||**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure||||
||**HELP!**
||||
||||||
||||||
||||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
||**HELP!**
||||
||||TemporaryStaff - fundraisingactivities||
||**THIS ROW -Group consolidated**
**accounts only**||Costs of operating a trading company||
||||Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3||
||||||
||||||
_**[assets and exp**_ **Expenditure on charitable activities HELP!** What the SORP requires in this section _**in yellow cells.**_
TB 379 01/30/2025
|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**The blue cells in this row are only for company charities - you can ignore them**
**The yellow cells in this row are only for company charities- you can ignore them**
**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
39,360.76
-
-
-
-
3,763.80
-
-
-
19,095.20
229.05
4,390.00
2,007.68
22,188.76
-
1,274.27
50,741.36
**_[assets and exp_**
**_inyellow cells._**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**_[assets and exp_**
**_inyellow cells._**
-
-
-
-
-
-
-
-|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|---|
||**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||||
||
**HELP!**||||
||**HELP!**
||||
||||||
||||||
||||||
||**THIS ROW -Group consolidated**
**accounts only**||||
||**HELP!**
Amending headings-blue cells||||
||||||
||**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure||||
||||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
||**HELP!**
||||
||||TemporaryStaff -grantmakingactivities||
||**HELP!**
|Amending headings-blue cells|Spare grantmaking costs 1||
||||Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4||
||**The blue cells in this row are only for company charities - you can ignore them**
**The yellow cells in this row are only for company charities- you can ignore them**||||
|||||-|
|||||**_[assets and exp_**
**_inyellow cells._**
-
-
-
-
-
-
-
-|
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement||Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Movement in stock for goods made by
beneficiaries||
||||Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries||
||**HELP!**
Entering stock movement||Movement in stock for ancillary trading||
TB 380 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
|||Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
Marketing and advertising of primary purpose
trading
-
-
-
-
-
-
-
-
-
-||
|**HELP!**Amending headings-yellow cells||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|||TemporaryStaff - charitable tradingactivities||
|||Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4||
|||||
|**_ine heading B3_**
**_Governance costs_**||||
_**[assets and exp in yellow cells.**_
|Independent Examiner's fees
Auditor's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
**THIS ROW - For Northern Ireland only**
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
**_ine heading B3_**
**_Other expenditure unrelated to fundraising_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
**_Governance costs- this category will be taken directly to the SOFA,_**
**_without any activity analysis_**
**_Note - in order to arrive at the correct disclosures, all governance costs must be includ_**
**_allocation, they must be extracted from there and inserted here, as there wil be no furth_**
**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
**_in yellow cells._**
1,384.00
-
-
-
-
-
-
-
-
-
-
-
-
HELP! Other expe
**_charitable status_**
-
-
-
-
-
-
-
-
**_ce costs included_**
**_sts_**|Independent Examiner's fees
Auditor's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
**THIS ROW - For Northern Ireland only**
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
**_ine heading B3_**
**_Other expenditure unrelated to fundraising_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
**_Governance costs- this category will be taken directly to the SOFA,_**
**_without any activity analysis_**
**_Note - in order to arrive at the correct disclosures, all governance costs must be includ_**
**_allocation, they must be extracted from there and inserted here, as there wil be no furth_**
**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
**_in yellow cells._**
1,384.00
-
-
-
-
-
-
-
-
-
-
-
-
HELP! Other expe
**_charitable status_**
-
-
-
-
-
-
-
-
**_ce costs included_**
**_sts_**|
|---|---|
||**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
**_charitable status_**
-
-
-
-
-
-
-
-|
||**THIS ROW -Group accounts only**|
||**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|
|||
||HELP! Ex Gratia payments|
|||
_**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation [assets and exp in yellow cells.**_
TB 381 01/30/2025
**Workbook properties have been set up**
**only in blue cells**
## **Employee costs not included in direct costs**
|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|
|
**HELP!**|||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
|**HELP!**
|Amending headings-blue cells||
||||
||||
||||
|**Volunteer costs**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2
-
-
-
-
-
-
-
-|
||||
|**Premises Expenses**|||
|**This row is for operating leases only**||Rent payable under operating leases
Licence fees payable
Service charges payable
Rates and water charges
Room Hire
Light heat and power
-
-
-
-
-
5,761.23|
|**This row is for NON operating leases**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|**These are NOT operating leases**|||
|**HELP!**Amending headings-yellow cells|||
TB 382 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
|||Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
-
3,290.62
-
-
-
-||
|**Administrative overheads**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage
Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance
935.87
-
14,517.97
-
-
-
-
4,366.93
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||
|||||
|||||
|**Professional fees paid to the Auditor or Independent Examiner in ad**~~**d**~~|||~~**ition to audit and**~~
this category|
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination
Feespaid to the examiner's firm
Tax advisoryfees
Other financial services
-
-
-
-
||
|||||
|**Professional fees paid to advisors other than the auditor or examiner**|||
~~this category~~|
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Tax advice
Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)
Accountancy fees other than examination or
audit fees
-
-
-
-
-
-
-||
|||||
TB 383 01/30/2025
Legal and professional spare (2)
-
## **Workbook properties have been set up**
|**Financial costs**||||
|---|---|---|---|
|**HELP!**
How to enter bank charges|Bank charges||162.00|
|**HELP!**
Amending headings-blue cells|Bank charges||-|
||Hire Purchase interest||-|
|**HELP****_!_**How to enter interest in these|Loan interest||-|
|rows|Bank interest payable||-|
|**Depreciation and amortisation**||||
|**HELP!**
How to enter depn and
amortisation|Intangible Fixed Assets - Amortisation
Heritage Assets - Depreciation|
|-
-|
||Land and Buildings - Depreciation||-|
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**|Plant & Machinery - Depreciation
||-|
||Motor Vehicles - Depreciation||-|
|**_This row is not included in the TB_**||||
|**_totals, as the individual rows above are_**
**_included in the totals_**|**Depreciation & Amortisation in total for the**
|
|-|
|**Charitable provisions and funding commitments- See SORP 7.39**||||
|**HELP!**
Provisions, commitments etc|Provisions and commitments made in the year
||-|
|||||
||**Amounts charged against the provisions**|||
|**HELP!**Amending headings-yellow cells|**and commitments in the year**||-|
||Reversals of unused amounts in the year||-|
|**Taxation - most of this section may not apply to many charities - this cate**
**FA, without an**|**Taxation - most of this section may not apply to many charities - this cate**
**FA, without an**|**Taxation - most of this section may not apply to many charities - this cate**
**FA, without an**|**Taxation - most of this section may not apply to many charities - this cate**
**FA, without an**|**Taxation - most of this section may not apply to many charities - this cate**
**FA, without an**|
|---|---|---|---|---|
|**Do not**|**amend headings in this section as they are used for disclosures**||||
|**HELP!**
Amending headings-yellow cells||Corporation tax|-||
|**HELP!**|
Corporation tax|Corporation tax -prioryear adjustments|-||
|**HELP!**|Deferred Tax|Deferred tax|-||
|**HELP!**|
Income tax|Inome taxpayable|-||
|**HELP!**
|VAT flat rate|Loss on VAT flat rate scheme|-||
||||||
||||||
|**Retained (surplus)/deficit**|||**(5,488.50)**||
|**_Balance Sheet of the Charity_**|||||
|HELP!|Altering fixed asset headings||||
|**Intangible Fixed Assets**||Cost - b/fwd|0||
|||Cost - additions|||
|||Cost - disposals|||
|||Amortisation - b/fwd|0.00||
|||Amortisation - provided in year|-||
|||Amortisation - disposals|||
TB 384 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been set up**||
|---|---|
|||
|HELP! Altering fixed asset headings||
|**Heritage Assets**
Cost - b/fwd|0|
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation from other
assets?||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
||0
-|
|||
|HELP! Altering fixed asset headings||
|**Land and Buildings**
Cost - b/fwd|590,931|
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation to other
assets|0|
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals|0|
||0
-|
|||
|HELP! Altering fixed asset headings||
|**Plant & Machinery**
Cost - b/fwd|0|
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals||
||0
-|
|||
|HELP! Altering fixed asset headings||
|**Motor Vehicles**
Cost - b/fwd|0|
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
**Listed investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**Investment properties**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**If module 22 applies all pooled investments**
**should be included here and analysed in**
**notes**||
||0
-|
|||
|||
||0|
|||
||0|
|||
|||
||0|
|||
||0|
|||
|HELP! Altering fixed asset headings||
|**Other Unlisted Investments**
B/fwd|0|
|Additions
Unrealised gains (-)/ losses
Write down under SORP 10.51 - non group as
Write down under SORP 10.51 - group underta
Disposals
0
0
0||
||0|
|||
|HELP! Altering fixed asset headings||
TB 385 01/30/2025
|**Workbook properties have been set up**||
|---|---|
|**Investments in subsidiaries**
B/fwd|0|
|Additions
Unrealised gains (-)/ losses
Disposals
**Social investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Write down under SORP 10.50
Disposals
**Stocks**
Stocks
**Debtors - due in less than one year**
Trade debtors
Due from group undertakings
Prepayments and accrued income
Other debtors
**Debtors - due in more than one year**
**Current asset investments**
Cash on deposit - less than 3 months notice
Cash on deposit - more than 3 months notice
Investment properties held for sale
Investments in group undertakings held for sal
Listed investments
Other investments
**Bank and cash balances**
Bank balances in credit
Petty cash and floats
**Creditors less than 1yr**
Bank overdrafts
Bank loans
Accruals for grants payable
Payment received on account for contracts orp
Deferred Income - Unrestricted & designated fu
Deferred Income - Restricted funds
Deferred Income - Endowment funds
Finance lease and HP contracts
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Other creditors
**Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu
Defined benefit pension fund asset/liability - ba
**Defined contribution schemes - assets & liabilities**
0
0
0
0
6,250.00
26,809.00
3,353.00
(15,000.00)
(4,678.39)
(1,269.00)
-
argains/losses)||
||0|
|||
|||
||0|
|||
||0|
||0|
|||
|||
|||
|||
||6,250.00|
|||
|||
|||
|||
TB 386 01/30/2025
|**Workbook properties have been set up**||
|---|---|
|Defined contributions pension fund asset/liabili
**Creditors greater than 1yr**
Bank loans
Bank overdrafts
Finance lease and HP contracts
Accruals for grants payable
Payment received on account for contracts orp
Deferred Income - Unrestricted & designated fu
Deferred Income - Restricted funds
Deferred Income - Endowment funds
DO NOT USE - For future requirements
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Defined benefit pension fund asset/liability - ov
Defined contributions pension fund asset/liabili
Other creditors
**Charitable provisions and funding com**Opening balances
Provisions and commitments made in the year
Amounts charged against the provisions and commitments in the year
Reversals of unused amounts in the year
**Deferred tax**
B/fwd
Charged to the p/l account
**ositive**
**ositive**
**ositive**
0
0
0
0
0||
||0|
||0|
|||
|||
||0|
|||
|**_Funds of the charity_**||
|**Unanalysed funds bt fwd**
**Unanalysed surplus/deficit from prior period £-16106.12**
**Share Capital**
**_Called up share capital_**
B/fwd
Shares issued
Shares redeemed
**_Share premium_**
B/fwd
On shares issued
Expenses of issue
**Unrestricted and designated funds**
**_Unrestricted funds - Revenue_**
Bt fwd from prior period
Transfers in - credit - out debit
(Surplus)/Deficit
**_Designated Revenue Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Designated Fixed Asset Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Unrestricted Revaluation Reserve_**
Bt fwd from prior period
Transfers in - credit - out debit
Revaluation surpluses/deficits in the year||
||(16,106)
0|
|||
||0|
|||
|||
||0|
|||
|||
|||
||(516,757)|
|||
||(5,489)|
||0|
|||
||0|
|||
||0|
|||
||0|
TB 387 01/30/2025
## **Workbook properties have been set up**
## **Restricted funds**
|**_Restricted Revenue Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
(Surplus)/Deficit
**_Restricted Fixed Asset Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Restricted Revaluation Reserve_**
Bt fwd from prior period
Transfers in - credit - out debit
Revaluation surpluses/deficits in the year
**Pension reserve - unrestricted**
Bt fwd from prior period
Debits charged to funds
Credits - credited to funds|(68,721)|
|---|---|
||676.00|
||0|
|||
||0|
|||
|||
||0|
|||
||0|
|||
||0|
|||
|**Totals (all should be zero)**||
||(1)|
|||
**After entering the trial balance,check it balances by clicking the VT '123' ou are checkin If you have correctly entered the Trial Balance, click the link below, to takf this step**
Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry
TB 388 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB?
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellowounts f disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**HELP!**
|ACTIVITY BASED ACCOUNTS||**HELP!**
NON ACTIVITY BASED ACCOUNTS||
|---|---|---|---|---|
|**HELP!**|
CHANGING TB SUBHEADINGS||**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**_pense_**||
|**_SOFA Line heading A1_**|||**_Donations & Legacies_**||
|**HELP!**
|INCOME RECOGNITION RULES||**HELP!**
A1 Income from donations and legacies||
||||**You can****_only_ alter blue shaded descriptions**
detai||
|**HELP!**
|Donations and gifts|1|Donations and gifts from individuals||
|**HELP!**
|Legacies|2|Legacies receivable||
|||3|Revenue grants from government and public||
||||bodies||
|||4|Revenue grants and donations from non||
|**HELP!**
Amending headings-yellow cells|||public bodies||
|**HELP**
!|Members subs as donations|**5**|Membership subscriptions as donations||
|**HELP!**
|Sponsorship|6|Sponsorship||
|**HELP!**
|Donated goods and services|7|Donated goods and services||
|**HELP!**
|Capital grants|8|Capital grants from government and public
bodies||
|||9|Capital grants from non public bodies||
|**HELP!**
|Amending headings-blue cells|10|Spare heading- replace with text -may
require detailed analysis||
|**HELP!**
|Taxation and VAT-SOFA A1|11|Spare heading- replace with text -may
require detailed analysis||
||||||
_**SOFA ine heading A2 Income from charitable activities**_
_**table i**_
|**Subheadings are more fully described in**|**Subheadings are more fully described in**|**Subheadings are more fully described in**|**SORP 4.27 to 4.43**|**SORP 4.27 to 4.43**||
|---|---|---|---|---|---|
||**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||
||**HELP!**|
Primary purpose and ancillary trading|||**_pense_**|
|||||**You can alter any of these descriptions**||
||||1|Sale of goods and services in accordance||
|||||with the charity's objects||
||**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||
||||3|Admission fees- Exhibitions and galleries||
TB 389 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**|
|---|---|---|---|
|||4|Ticket Sales|
|||5|Commission Received - charitable activities|
|||6|Ancillary trading in support of charitable|
||||objects|
|||7|Ancillary trading in support of primary|
||||purpose trading|
|||8|Sales of goods and services made or|
||||provided by beneficiaries|
|||9|Letting of property for charitable purposes|
|||10|Management fees and charges received|
|||11|Membership subscriptions in return for|
||||services|
|||12|Spare heading- replace with text|
|**HELP!**Taxation and VAT-SOFA A2a||13|Spare heading- replace with text|
|**_ine heading A2 (b)_**||**_Charitable income from funders_**||
|**HELP!**
|-Income from funders-Subheadings|||
|**HELP!**
|-Income from funders-Subheadings|-Income from funders-Subheadings||||
|---|---|---|---|---|---|
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**
**d ana**|||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities||
||||2|Performance related grants from public||
|||||bodies to fund charitable activities||
||||3|Contractual payments from non public bodies||
|||||to fund charitable activities||
||||4|Performance related grants from non public||
|||||bodies to fund charitable activities||
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text||
||||6|Spare heading 1 broad heading with no||
|||||analysis- replace with text||
||||7|Spare heading 2- broad heading with no||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text||
|||||||
## _**ine heading A3**_
## _**Income from other, non charitable, tradi**_
**HELP!** Income from other trading activities
_**pense**_
**Subheadings are more fully described in SORP 4.27 to 4.43**
||||**You can alter any of these descriptions, exc**
**nts O**|**You can alter any of these descriptions, exc**
**nts O**|**You can alter any of these descriptions, exc**
**nts O**|
|---|---|---|---|---|---|
|**HELP!**|
Fundraising trading|1|Trading activities to raise funds for the
charity|||
|**HELP!**|
Fundraising events|2|Income from fundraising events|||
|**HELP!**|
Non primary purpose trading|3|Income from fundraisingevents|||
|**HELP!**|
Non charitable trading|4|Non-charitabletrading activities|||
|**HELP!**
|Non charitable commission|5|Commission received - non charitable
activities|||
|**HELP!**
|Sale of donated goods|6|Incomefromthe sale ofdonated goods|||
|**HELP!**|
Trading by subsidiaries|7|Non-charitable trading activities of subsidiary
entities|||
TB 390 01/30/2025
|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**_ine heading A5_**
**_Other income_**
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**_pense_**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|---|
||8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells||||
||
**HELP!**||||
||**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||||**_Investment income_**||
||**HELP!**
Income from investments||**HELP!**
Complying with the SORP-Investment||
||1 PropertyRental Income
2 Dividend Income
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells||||
||**HELP!**
|3 Bank Interest Receivable
4 Non Bank interest receivable
Bank interest
Other interest|||
||**HELP!**
||||
|||5Other InvestmentIncome|||
||6 Spare heading- replace with text
**HELP!**Taxation and VAT-SOFA A4||||
|||7Spareheading- replacewithtext
8 Spare heading- replace with text|||
||||||
||||**_Other income_**||
**HELP!** Other income
**Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
_**pense**_
|**_Gains_**|**_and Losses_**|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|
|---|---|---|---|---|
|**HELP!**
|Gains/losses on fixed assets|1|Realised losses on disposals of tangible fixed
assets held for the charity’s own use||
|**HELP!**|
Gains/losses on social investments|2|Realised losses on disposals of social
investments which areprogramme related||
|**HELP!**
|Gains/losses on heritage assets|3|Realised losses on disposals of heritage
assets||
|||4|Realised losses on the disposal of intangible||
||||assets||
|**_ONLY_**|**_use this spare row to enter_**|5|Spare heading for realised gains and losses-||
|**_gains and losses ONLY_**|||replace with text||
|**Other**|||||
|||6|Royalties from the exploitation of intellectual||
|**_HELP!_**Amending headings-yellow cells|||property rights||
|**HELP!**
|Amending headings-blue cells|7|Sundry other income||
|||8|Conversion of endowment funds into income||
|**For further help for these three rows, see SORP**
**module 20**||9|Capital funds released to income funds from
expendable endowment||
|||10|Release of funds to income from the||
||||‘unapplied total return fund’||
|**HELP!**
|Insurance claims|11|Insurance claims- Revenueitems||
||||||
TB 391 01/30/2025
**Workbook properties have been set up DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
_**ine heading D1 Net revaluation gains/losses on assets inclug inve**_ **HELP!** Revaluation of fixed assets _**pense**_
**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**
**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure**
## _**Net gains/Losses on Investment ass**_
_**ine heading D2**_ **HELP!** Changing the headings and descriptions in this section **HELP!** Realised and unrealised gains on investment assets
_**pense**_ **A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41 n aggr**
||||
|---|---|---|
|Listed investments
**HELP!**
Amending headings-yellow cells|||
||Investment properties
Other Unlisted Investments
Investments in subsidiaries
||
**B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**
Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should bcial in Mixed Motive investments should be included here_
## _**ine heading D3**_
_**Net actuarial gains on defined pension b**_
**HELP!** Net actuarial gains on defined pension benefit schemes
_**pense**_
**he requirements are more fully described in SORP 4.39 to 4.416**
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
## _**ine heading D3 (a) Extraordinary items**_ **HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 392 01/30/2025
## **Workbook properties have been set up**
**HELP!** Costs of fundamental reorganisation etc _**pense**_
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure Expenditure**
**Expenditure HELP!** Allocating costs -how do entries appear in the accounts?
_**pense**_
_**Costs specifically attributable to activities:-** ine heading B1_ **Costs of raising funds**
|**Expenditure on raising funds and costs of investment management**|**Expenditure on raising funds and costs of investment management**|**Expenditure on raising funds and costs of investment management**|**Expenditure on raising funds and costs of investment management**|
|---|---|---|---|
|**HELP!**
|Amending headings-blue cells||Agent's costs for fundraising|
||||Commissions payable|
||||Fundraising publicity & marketing|
||||Cost of fundraising activities|
||||Fundraising trading costs|
|**HELP!**||Amending headings-yellow cells|Costs of nonprimary purpose trading|
|**HELP!**|
|Entering stock movement|Movement in stock for non primary purpose
trading|
|**HELP!**
|Matching income and expenditure||Investment management costs|
||||Professional investment advice|
||||Rent collection costs for non charitablepropert|
||||Propertyrepairs and maintenance for non char|
||||Marketing & advertising of fundraising|
||||Costs of seeking donations,grants and|
||||legacies|
||||Cost of operating membership scheme|
||||Cost of operating social lotteries|
||||Costs of staging fundraising events|
||||Costs of charity shop selling goods|
||||Gross wages and salaries - fundraisingactivitie|
||||Employers' NI - fundraisingactivities|
|**HELP!**|
Defined benefit schemes||Defined benefitpension costs - fundraisingact|
|**HELP!**
|Defined contribution schemes||Defined contributionpension costs - fundraisin|
||||TemporaryStaff - fundraisingactivities|
|**THIS ROW -Group consolidated**
**accounts only**|||Costs of operating a trading company|
||||Subcontracted fundraising|
||||Spare fundraising costs 1|
||||Spare fundraising costs 2|
||||Spare fundraising costs 3|
## _**ine heading B2**_
**Expenditure on charitable activities**
_**Expenditure on charitable activities pense**_ **HELP!** What the SORP requires in this section
TB 393 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event|
|
**HELP!**|||
|**HELP!**
|||
||||
||||
||||
|**THIS ROW -Group consolidated**
**accounts only**|||
|**HELP!**
Amending headings-blue cells|||
||||
_**pense**_
|**Expenditure on charitable activities - Grant making**|**Expenditure on charitable activities - Grant making**|**Expenditure on charitable activities - Grant making**|
|---|---|---|
|**_HELP!_**Amending headings-yellow cells||Grants made to individuals|
|**HELP!**
|Matching income and expenditure|Grants made to organisations|
|||Costs relatingto the award ofgrants|
|||Monitoringcosts ofgrants awarded|
|||Support cost related togrants awarded|
|||Gross wages and salaries -grantmakingactivit|
|||Employers' NI -grantmakingactivities|
|**HELP!**|
Defined benefit schemes|Defined benefitpension costs -grantmakingac|
|**HELP!**
|Defined contribution schemes|Defined contributionpension costs -grantmak|
|||TemporaryStaff -grantmakingactivities|
|**HELP!**
|Amending headings-blue cells|Spare grantmaking costs 1|
|||Spare grantmaking costs 2|
|||Spare grantmaking costs 3|
|||Spare grantmaking costs 4|
|**The blue cells in this row are only for company**||**charities - you can ignore them**|
|**The yellow cells in this row are only for company charities- you can ignore them**|||
|**The blue cells in this row are only for company charities - you can ignore them**|**The blue cells in this row are only for company charities - you can ignore them**|**The blue cells in this row are only for company charities - you can ignore them**|
|---|---|---|
|**The yellow cells in this row are only for company charities- you can ignore them**|||
|||**_pense_**|
|**Primary purpose and ancillary trading**|||
|**HELP!**
|Amending headings-blue cells|Cost of goods for primary purpose trading|
|**HELP!**|
Entering stock movement|Cost of goods for primary purpose trading|
|**HELP!**
|Matching income and expenditure|Cost of goods for primary purpose trading|
|**HELP!**|
Entering stock movement|Movement in stock for goods made by
beneficiaries|
|||Cost of charitable letting of none investment|
|||property|
|||Costs of income from public bodies for|
|||charitable trading|
|||Costs of ancillary trading to benefit|
|||benficiaries|
|**HELP!**|
Entering stock movement|Movement in stock for ancillary trading|
TB 394 01/30/2025
## **Workbook properties have been set up**
Marketing and advertising of primary purpose trading **HELP!** Amending headings - yellow cells Gross wages and salaries - charitable trading a Employers' NI - charitable trading activities **HELP!** Defined benefit schemes Defined benefit pension costs - charitable tradi **HELP!** Defined contribution schemes Defined contribution pension costs - charitabl Temporary Staff - charitable trading activities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4 _**ine heading B3 Governance costs pense**_
## _**ine heading B3**_
_**Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includd in c allocation, they must be extracted from there and inserted here, as there wil be no furth**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|
|---|---|---|
|||Trustees' remuneration
NIC on Trustees' remuneration|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs|
|**HELP!**
|||
|**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance|
|||Benefitspaid to trustees|
|**HELP!**
Amending headings-blue cells||Sparegovernance costs 1|
|||Spare governance costs 2
Spare governance costs 3|
||||
## _**ine heading B3 Other expenditure unrelated to fundraising**_
_**Other expenditure unrelated to fundraising or to charitable activities**_ enditu _**Warning !! If expenditure in this category exceeds specified limits (either percentage of income ofor tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q**_ **THIS ROW -Group accounts only** Non charitable expenditure of trading subsidiar **HELP!** Amending headings - blue cells Fines and penalties **HELP!** Matching income and expenditure Spare heading - other 1 Spare heading - other 2 Spare heading - other 3 Spare heading - other 4 Spare heading - other 5 HELP! Ex Gratia payments Ex Gratia payments _**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation pense**_
TB 395 01/30/2025
## **Workbook properties have been set up**
**s**
## **Employee costs not included in direct costs**
|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2|
|---|---|---|
|
**HELP!**|||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
|**HELP!**
|Amending headings-blue cells||
||||
||||
||||
|**Volunteer costs**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
||||
## **Premises Expenses**
|**This row is for operating leases only**|Rent payable under operating leases|
|---|---|
|**This row is for NON operating leases**|Licence fees payable|
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|Service charges payable
Rates and water charges|
|**These are NOT operating leases**|Room Hire|
|**HELP!**Amending headings-yellow cells|Light heat and power|
TB 396 01/30/2025
## **Workbook properties have been set up**
Cleaning and waste management Premises repairs, renewals and maintenance Premises repairs, renewals and maintenance Property insurance Premises spare (1) Premises spare (2)
## **Administrative overheads**
|**Administrative overheads**|**Administrative overheads**||
|---|---|---|
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage
Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|
||||
||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|||
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination
Feespaid to the examiner's firm
Tax advisoryfees
Other financial services|
||||
|**Professional fees paid to advisors other than the auditor or examiner**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Tax advice
Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)
Accountancy fees other than examination or
audit fees|
||||
TB 397 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
## **Financial costs**
**HELP!** How to enter bank charges Bank charges **HELP!** Amending headings - blue cells Bank charges Hire Purchase interest Loan interest **HELP** _**!**_ How to enter interest in these rows Bank interest payable **Depreciation and amortisation** Intangible Fixed Assets - Amortisation **HELP!** How to enter depn and amortisation Heritage Assets - Depreciation Land and Buildings - Depreciation **The headings in this section can be altered** Plant & Machinery - Depreciation **in the Balance Sheet section of the TB** Motor Vehicles - Depreciation
_**This row is not included in the TB totals, as the individual rows above are**_ **Depreciation & Amortisation in total for the** _**included in the totals**_
## **Charitable provisions and funding commitments- See SORP 7.39**
**HELP!** Provisions, commitments etc Provisions and commitments made in the year **Amounts charged against the provisions HELP!** Amending headings - yellow cells **and commitments in the year** Reversals of unused amounts in the year
**Taxation - most of this section may not apply to many charities - this cateny ac Do not amend headings in this section as they are used for disclosures**
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate|Corporation tax
Corporation tax -prioryear adjustments
Deferred tax
Inome taxpayable
Loss on VAT flat rate scheme||
|---|---|---|
|**HELP!**
**HELP!**|||
|**HELP!**|||
|**Retained (surplus)/deficit**|||
||||
||||
|**_Balance Sheet of the Charity_**|||
||||
|HELP! Altering fixed asset headings|||
||||
|**Intangible Fixed Assets**|Cost - b/fwd||
||Cost - additions
Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals||
TB 398 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been set up**||
|---|---|
|||
|HELP! Altering fixed asset headings||
|**Heritage Assets**
Cost - b/fwd||
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation from other
assets?||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Land and Buildings**
Cost - b/fwd||
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation to other
assets||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Plant & Machinery**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals||
|||
|||
|HELP! Altering fixed asset headings||
|**Motor Vehicles**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
**Listed investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**Investment properties**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**If module 22 applies all pooled investments**
**should be included here and analysed in**
**notes**||
|||
|||
|||
|||
|HELP! Altering fixed asset headings||
|**Other Unlisted Investments**
B/fwd||
TB 399 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Investments in subsidiaries**|||
||B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Disposals||
||||
|**Social investments**|B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Write down under SORP 10.50||
||Disposals||
||||
|**Stocks**|Stocks||
||||
|**Debtors - due in less than one year**|Trade debtors||
||Due from group undertakings||
||Prepayments and accrued income||
||Other debtors||
||||
|**Debtors - due in more than one year**|||
||||
|**Current asset investments**|Cash on deposit - less than 3 months notice||
||Cash on deposit - more than 3 months notice||
||Investment properties held for sale||
||Investments in group undertakings held for sal||
||Listed investments||
||Other investments||
||||
|**Bank and cash balances**|Bank balances in credit||
||Petty cash and floats||
||||
|**Creditors less than 1yr**|Bank overdrafts||
||Bank loans||
||Accruals for grants payable||
||Payment received on account for contracts orp||
||Deferred Income - Unrestricted & designated fu||
||Deferred Income - Restricted funds||
||Deferred Income - Endowment funds||
||Finance lease and HP contracts||
||Trade creditors||
||Accruals||
||Due to group undertakings||
||Corporation tax||
||PAYE, NIC VAT and other taxes||
||Other creditors||
||||
|**Defined Benefit schemes - assets & liabilities**|||
||Defined benefit pension fund asset/liability - cu||
||Defined benefit pension fund asset/liability - ba||
|**Defined contribution schemes - assets & liabilities**|||
TB 400 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
**Creditors greater than 1yr**
Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors
## **Charitable provisions and funding com** Opening balances
Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year **Deferred tax** B/fwd Charged to the p/l account
## _**Funds of the charity**_
**Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12**
**Share Capital** _**Called up share capital**_ B/fwd Shares issued Shares redeemed _**Share premium**_ B/fwd On shares issued Expenses of issue
## **Unrestricted and designated funds**
_**Unrestricted funds - Revenue**_ Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit _**Designated Revenue Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Designated Fixed Asset Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Unrestricted Revaluation Reserve**_ Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year
TB 401 01/30/2025
|**Workbook properties have been set up**||
|---|---|
|**Restricted funds**
**_Restricted Revenue Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
(Surplus)/Deficit
**_Restricted Fixed Asset Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Restricted Revaluation Reserve_**
Bt fwd from prior period
Transfers in - credit - out debit
Revaluation surpluses/deficits in the year
**Pension reserve - unrestricted**
Bt fwd from prior period
Debits charged to funds
Credits - credited to funds||
|||
|||
|**Totals (all should be zero)**||
**After entering the trial balance,check it balances by clicking the VT '123' ng at**
## **If you have correctly entered the Trial Balance, click the link below, to tak**
Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet Return to step 23 to confirm that you have completed the Trial Balance entry
TB 402 01/30/2025
**----- Start of picture text -----**
Workbook properties have been set up
Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024
Prior Year
Total Funds
Overall HELP file see - HELP! How do you approach entering the TB? £
All entries in all columns require debits to be entered as positive and credits to be entered wi
You should only enter data in blue shaded cells, whether these are numbers or text. All yellowfor
disclosure purposes. There is a wealth of information and tips in the HELP files.
Explanatory HELP files on how you enter data are shown throughout the Trial Balan
**----- End of picture text -----**
|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**_es are debits]_**
led analysis step
(147,485.80)
**_income from funders_**|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**_es are debits]_**
led analysis step
(147,485.80)
**_income from funders_**|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**_es are debits]_**
led analysis step
(147,485.80)
**_income from funders_**|||
|---|---|---|---|---|
||||||
||**HELP!**
ACTIVITY BASED ACCOUNTS||**HELP!**
NON ACTIVITY BASED ACCOUNTS||
||||||
||||||
||||**_Donations & Legacies_**||
||||**HELP!**
A1 Income from donations and legacies||
||**HELP!**
INCOME RECOGNITION RULES||||
||||||
||**You can****_only_ alter blue shaded descriptions**
led analysis step||||
||1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
(147,485.80)||||
||**HELP**
!||||
||**HELP!**
||||
||
**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||||**_Income from charitable activities_**
**_income from funders_**||
||**ubheadings are more fully described in SORP 4.27 to 4.43**||||
||**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**||||
||**You can alter any of these descriptions**
**HELP!**
Primary purpose and ancillary trading
**_es are debits]_**||||
||||||
||1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells||||
||**ubhea**|**dings are more fully described in**|**SORP 4.27 to 4.43**|**SORP 4.27 to 4.43**||
|---|---|---|---|---|---|
||**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||
||**HELP!**|
Primary purpose and ancillary trading|||**_es are debits]_**|
|||||**You can alter any of these descriptions**||
||||1|Sale of goods and services in accordance||
|||||with the charity's objects||
||**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||
||||3|Admission fees- Exhibitions and galleries||
TB 403 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**|
|---|---|---|---|
|||4|Ticket Sales|
|||5|Commission Received - charitable activities|
|||6|Ancillary trading in support of charitable|
||||objects|
|||7|Ancillary trading in support of primary|
||||purpose trading|
|||8|Sales of goods and services made or|
||||provided by beneficiaries|
|||9|Letting of property for charitable purposes|
|||10|Management fees and charges received|
|||11|Membership subscriptions in return for|
||||services|
|||12|Spare heading- replace with text|
|**HELP!**Taxation and VAT-SOFA A2a||13|Spare heading- replace with text|
|**_ine heading A2 (b)_**||**_Charitable income from funders_**||
|**HELP!**
|-Income from funders-Subheadings|||
||**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|---|
||4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitable purposes
10 Management fees and charges received
11
12 Spare heading- replace with text
13 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services
**HELP!**Taxation and VAT-SOFA A2a||||
||||||
||**_ine heading A2 (b)_**
**_Charitable income from funders_**||||
|1
2
3
4
5
6
7
**_ine heading A3_**
**_Income from other, non charitable, tradi_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**You can alter any of these descriptions, exc**
1
2 Income from fundraising events
3 Income from fundraisingevents
4 Non-charitabletrading activities
5
6 Incomefromthe sale ofdonated goods
7
**HELP!**
-Income from funders-Subheadings
**HELP!**
Amending headings-yellow cells
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Charitable income from funders
Contractual payments from public bodies to
fund charitable activities
Performance related grants from public
bodies to fund charitable activities
Contractual payments from non public bodies
to fund charitable activities
Performance related grants from non public
bodies to fund charitable activities
**HELP!**
Amending headings-blue cells
Spare heading- to be analysed - replace with
text
Spare heading 1 broad heading with no
analysis- replace with text
**HELP!** Taxation and VAT-SOFA A2b
Spare heading 2- broad heading with no
analysis -replace with text
**HELP!**
Income from other trading activities
**HELP!**
Fundraising trading
Trading activities to raise funds for the
charity
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission
Commission received - non charitable
activities
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries
Non-charitable trading activities of subsidiary
entities
**lysis step**
**_es are debits]_**
**ONLY**|**HELP!**
-Income from funders-Subheadings||||
||**HELP!**
Amending headings-yellow cells
**You can****_only_ alter blue shaded descriptions**
**lysis step**||||
||**HELP!**||||
||||||
||||||
||**HELP!**
||||
||||||
||||||
||**HELP!**||||
||||||
|||||**_Income from other, non charitable, tradi_**|
||1
2 Income from fundraising events
3 Income from fundraisingevents
4 Non-charitabletrading activities
5
6 Incomefromthe sale ofdonated goods
7
**HELP!**
Fundraising trading
Trading activities to raise funds for the
charity
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission
Commission received - non charitable
activities
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries
Non-charitable trading activities of subsidiary
entities||||
TB 404 01/30/2025
|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**_ine heading A5_**
**_Other income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_Gains and Losses_**
1
2
3
4
5
**Other**
6
7Sundry other income
8 Conversion of endowment funds into income
9
10
11 Insurance claims- Revenueitems
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**HELP!**
Other income
**HELP!**
What should be in this section
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’
**HELP!**
Insurance claims
**_es are debits]_**
**_es are debits]_**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
||8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells|||
||
**HELP!**|||
||**HELP!**
|||
||
**HELP!**
|||
|||||
|||||
||||**_Investment income_**|
||**HELP!**
Income from investments|||
||**HELP!**
What should be in this section|||
|||||
||**_Gains and Losses_**|||
|||||
||1
2
3
4
5
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text|||
|||||
||**Other**|||
||6
7Sundry other income
8 Conversion of endowment funds into income
9
10
11 Insurance claims- Revenueitems
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’
**HELP!**
Insurance claims|||
TB 405 01/30/2025
**Workbook properties have been set up**
**DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D** (147,485.80)
_**ine heading D1 Net revaluation gains/losses on assets incluestment assets**_ **HELP!** Revaluation of fixed assets _**es are debits]**_ **he requirements are more fully described in SORP 4.39 to 4.41 and Module 10 Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure** _**ine heading D2 Net gains/Losses on Investment ass**_ **HELP!** Changing the headings and descriptions in this section **HELP!** Realised and unrealised gains on investment assets _**es are debits]**_ **A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41 regate figure HELP!** Amending headings - yellow cells Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries **B) Unrealised gains on revaluation or write down are transferred to the cost of the relev** Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should bnvestments which are Mixed Motive investments should be included here_
## _**ine heading D3**_
## _**Net actuarial gains on defined pension b**_
**HELP!** Net actuarial gains on defined pension benefit schemes
_**es are debits]**_
**he requirements are more fully described in SORP 4.39 to 4.416**
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
## _**ine heading D3 (a)**_
## _**Extraordinary items**_
**HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
## _**Costs of fundamental reorganisation or**_
TB 406 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
_**es are debits]**_
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**HELP!** Allocating costs -how do entries appear in the accounts?
_**es are debits]**_
## _**Costs specifically attributable to activities:-** ine heading B1_ **Costs of raising funds**
|**xpenditure on raising funds and costs of investment management**|**xpenditure on raising funds and costs of investment management**|**xpenditure on raising funds and costs of investment management**|**xpenditure on raising funds and costs of investment management**|
|---|---|---|---|
|||||
|**HELP!**
Amending headings-blue cells||Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
Movement in stock for non primary purpose
trading
Costs of seeking donations,grants and
legacies||
|||||
|**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure||||
|**HELP!**
||||
|||||
|||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|||TemporaryStaff - fundraisingactivities||
|**THIS ROW -Group consolidated**
**accounts only**||Costs of operating a trading company||
|||Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3||
|||||
|**_ine heading B2_**
**_Expenditure on charitable activities_**||||
**Expenditure on raising funds and costs of investment management**
_**es are debits]**_ **Expenditure on charitable activities HELP!** What the SORP requires in this section
TB 407 01/30/2025
|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**The blue cells in this row are only for company charities - you can ignore them**
**The yellow cells in this row are only for company charities- you can ignore them**
**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
30,563.96
3,819.00
7,772.11
254.00
16,617.93
16,996.00
-
840.26
10,852.42
**_es are debits]_**
-
**_es are debits]_**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
||**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
30,563.96
3,819.00
7,772.11
254.00
16,617.93
16,996.00
-
840.26
10,852.42|
||
**HELP!**|||
||**HELP!**
|||
|||||
|||||
|||||
||**THIS ROW -Group consolidated**
**accounts only**|||
||**HELP!**
Amending headings-blue cells|||
|||||
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement||Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries|
|||||
||**HELP!**
Entering stock movement|||
TB 408 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**set up**|
|---|---|---|
|||Marketing and advertising of primary purpose|
|||trading|
|**HELP!**Amending headings-yellow cells||Gross wages and salaries - charitable tradinga|
|||Employers' NI - charitable tradingactivities|
|**HELP!**|
Defined benefit schemes|Defined benefitpension costs - charitable tradi|
|**HELP!**
|Defined contribution schemes|Defined contributionpension costs - charitabl|
|||TemporaryStaff - charitable tradingactivities|
|||Spare primary purpose trading costs 1|
|||Spare primary purpose trading costs 2|
|||Spare primary purpose trading costs 3|
|||Spare primary purpose trading costs 4|
|**_ine heading B3_**||**_Governance costs_**|
|||**_es are debits]_**|
|**_Governance costs- this category will be taken directly to the SOFA,_**|**_Governance costs- this category will be taken directly to the SOFA,_**|**_Governance costs- this category will be taken directly to the SOFA,_**||
|---|---|---|---|
|**_without any activity analysis_**||||
|**_Note -_**|**_in order to arrive at the correct disclosures, all governance costs must be includ_**
**_costs requiring_**|||
|**_allocation, they must be extracted from_**||**_there and inserted here, as there wil be no furth_**||
|**HELP!**
Amending headings-yellow cells||Independent Examiner's fees
|1,352.00|
|**HELP!**
|Matching income and expenditure|Auditor's fees||
|||Trustees' remuneration||
|||NIC on Trustees' remuneration||
|**HELP!**|
Defined benefit schemes|Trustees Defined benefitpension costs||
|**HELP!**
|Defined contribution schemes|Trustees Defined contributionpension costs||
|||Trustees' expenses
|1,340.82|
|**THIS ROW - For Northern Ireland only**||ReportingAccountant fees||
|||Trustees' indemnityinsurance||
|||Benefitspaid to trustees||
|**HELP!**
|Amending headings-blue cells|Sparegovernance costs 1||
|||Spare governance costs 2||
|||Spare governance costs 3||
|||||
|**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**|**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**|
|---|---|
|**THIS ROW -Group accounts only**|Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
ExGratia payments|
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||
|||
|HELP! Ex Gratia payments||
|||
_**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation**_
_**es are debits]**_
TB 409 01/30/2025
## **Workbook properties have been set up**
|**Employee costs not included in direct costs**|**Employee costs not included in direct costs**|**Employee costs not included in direct costs**|
|---|---|---|
|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors|
|
**HELP!**|||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
|**HELP!**
|Amending headings-blue cells||
||||
||||
||||
|**Volunteer costs**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2|
||||
|**Premises Expenses**|||
|**This row is for operating leases only**||Rent payable under operating leases
Licence fees payable
Service charges payable
Rates and water charges
Room Hire
Light heat and power
1,142.27
9,705.26|
|**This row is for NON operating leases**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|**These are NOT operating leases**|||
|**HELP!**Amending headings-yellow cells|||
TB 410 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|||Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
3,595.99
11,949.70|
|**Administrative overheads**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage
Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance
1,498.54
8,486.30|
||||
||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|||
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination
Feespaid to the examiner's firm
Tax advisoryfees
Other financial services|
||||
|**Professional fees paid to advisors other than the auditor or examiner**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Tax advice
Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)
Accountancy fees other than examination or
audit fees
698.85|
||||
TB 411 01/30/2025
## **Workbook properties have been set up**
|||Legal and professional spare (2)|Legal and professional spare (2)|
|---|---|---|---|
|**Financial costs**||||
|**HELP!**
How to enter bank charges
**HELP!**
Amending headings-blue cells
**HELP****_!_**How to enter interest in these
rows||Bank charges
Bank charges
Hire Purchase interest
Loan interest
Bank interest payable
1,745.55||
|
**HELP****_!_**
rows||||
|**Depreciation and amortisation**||||
|**HELP!**
How to enter depn and
amortisation||Intangible Fixed Assets - Amortisation
Heritage Assets - Depreciation
Land and Buildings - Depreciation
Plant & Machinery - Depreciation
Motor Vehicles - Depreciation||
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**||||
|**_This row is not included in the TB_**
**_totals, as the individual rows above are_**
**_included in the totals_**||**Depreciation & Amortisation in total for the**
-||
|**Charitable provisions and funding commitments- See SORP 7.39**||||
|||||
|Provisions and commitments made in the year
Reversals of unused amounts in the year
**HELP!**
Provisions, commitments etc
**HELP!**Amending headings-yellow cells
**Amounts charged against the provisions**
**and commitments in the year**||||
||Reversals of unused amounts in the year|||
|**Taxation - most of this section may not apply to many charities - this cate**
**Do not amend headings in this section as they are used for disclosures**
**ctivity analysis**||||
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate||Corporation tax
Corporation tax -prioryear adjustments
Deferred tax
Inome taxpayable
Loss on VAT flat rate scheme||
|**HELP!**
**HELP!**||||
|**HELP!**||||
|**Retained (surplus)/deficit**||||
||||**(18,254.84)**|
|||||
|||||
|**_Balance Sheet of the Charity_**||||
|||||
|HELP! Altering fixed asset headings||||
|||||
|**Intangible Fixed Assets**||Cost - b/fwd||
|||Cost - additions
Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals||
||||-|
|||||
TB 412 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been set up**||
|---|---|
|||
|HELP! Altering fixed asset headings||
|**Heritage Assets**
Cost - b/fwd||
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation from other
assets?||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
||-|
|||
|HELP! Altering fixed asset headings||
|**Land and Buildings**
Cost - b/fwd|590,931.00|
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation to other
assets|0|
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
||-|
|||
|HELP! Altering fixed asset headings||
|**Plant & Machinery**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals||
||-|
|||
|HELP! Altering fixed asset headings||
|**Motor Vehicles**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
**Listed investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**Investment properties**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**If module 22 applies all pooled investments**
**should be included here and analysed in**
**notes**||
||-|
|||
|||
|||
||0|
|||
|||
|||
||0|
|||
|HELP! Altering fixed asset headings||
|**Other Unlisted Investments**
B/fwd||
||0|
TB 413 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|||
|---|---|---|---|
|**Investments in subsidiaries**||||
||B/fwd|||
||Additions|||
||Unrealised gains (-)/ losses||0|
||Disposals|||
|||||
|**Social investments**|B/fwd|||
||Additions|||
||Unrealised gains (-)/ losses||0|
||Write down under SORP 10.50||0|
||Disposals|||
|||||
|**Stocks**|Stocks|||
|||||
|**Debtors - due in less than one year**|Trade debtors|||
||Due from group undertakings|||
||Prepayments and accrued income|||
||Other debtors|||
|||||
|**Debtors - due in more than one year**||||
|||||
|**Current asset investments**|Cash on deposit - less than 3 months notice|||
||Cash on deposit - more than 3 months notice|||
||Investment properties held for sale|||
||Investments in group undertakings held for sal|||
||Listed investments|||
||Other investments|||
|||||
|**Bank and cash balances**|Bank balances in credit||25,570.58|
||Petty cash and floats||6,029.12|
|||||
|**Creditors less than 1yr**|Bank overdrafts|||
||Bank loans|||
||Accruals for grants payable|||
||Payment received on account for contracts orp|||
||Deferred Income - Unrestricted & designated fu|||
||Deferred Income - Restricted funds|||
||Deferred Income - Endowment funds|||
||Finance lease and HP contracts|||
||Trade creditors||(15,000.00)|
||Accruals|||
||Due to group undertakings|||
||Corporation tax|||
||PAYE, NIC VAT and other taxes||(4,678.39)|
||Other creditors||(1,269.00)|
|||||
|**Defined Benefit schemes - assets & liabilities**||||
||Defined benefit pension fund asset/liability - cu
||-|
||Defined benefit pension fund asset/liability - ba|||
|**Defined contribution schemes - assets & liabilities**||||
TB 414 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili **Creditors greater than 1yr** Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fu Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors **Charitable provisions and funding com** Opening balances Provisions and commitments made in the year 0 Amounts charged against the provisions and commitments in the year 0 Reversals of unused amounts in the year 0 **Deferred tax** B/fwd Charged to the p/l account 0 _**Funds of the charity**_ **Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12** (16,106) 0 **Share Capital** _**Called up share capital**_ B/fwd Shares issued Shares redeemed _**Share premium**_ B/fwd On shares issued Expenses of issue **Unrestricted and designated funds** _**Unrestricted funds - Revenue**_ Bt fwd from prior period Transfers in - credit - out debit (583,329.00) (Surplus)/Deficit 66,572.06 _**Designated Revenue Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Designated Fixed Asset Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Unrestricted Revaluation Reserve**_ Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year 0
TB 415 01/30/2025
## **Workbook properties have been set up**
**Restricted funds** _**Restricted Revenue Funds**_ Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit (68,721) _**Restricted Fixed Asset Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Restricted Revaluation Reserve**_ Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year 0 **Pension reserve - unrestricted** Bt fwd from prior period Debits charged to funds Credits - credited to funds **Totals (all should be zero)** (1)
**After entering the trial balance,check it balances by clicking the VT '123' t this stage If you have correctly entered the Trial Balance, click the link below, to tak**
Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet
Return to step 23 to confirm that you have completed the Trial Balance entry
TB 416 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB? _All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
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Go to Step
**There is d**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
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Go to Step|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
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Return to st
Go to Step
**There is d**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
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Go to Step|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
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Go to Step
**There is d**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
Return to'H
Return to st
Return to to
Goto TB-in
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Return to st
Go to Step||Return to'H|
|---|---|---|---|---|
|||||Return to st|
||**HELP!**
ACTIVITY BASED ACCOUNTS||**HELP!**
NON ACTIVITY BASED ACCOUNTS|Return to to|
|||||Goto TB-in|
||**HELP!**
CHANGING TB SUBHEADINGS||**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
Goto TB-g||
|||||
Goto TB-e|
||||**_Donations & Legacies_**|Goto TB-B|
|||||Return to st|
||**HELP!**
INCOME RECOGNITION RULES||**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
Go to Step||
||||||
||||**You can****_only_ alter blue shaded description**||
||1 Donations and gifts from individuals
2 Legacies receivable
**HELP!**
Donations and gifts
**HELP!**
Legacies|||
**There is d**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**
Return to'H|
||3
Revenue grants from government and public
bodies||||
||4
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies||||
||**HELP**
!|**5**Membership subscriptions as donations
Members subs as donations|||
||**HELP!**
|6 Sponsorship
7Donated goods and services
8
Sponsorship
Donated goods and services
Capital grants
Capital grants from government and public
bodies|||
||
**HELP!**
||||
||
**HELP!**
||||
||||||
|||9 Capital grants from non public bodies|||
||**HELP!**
|10
11
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis|||
||
**HELP!**
||||
||||||
||||||
||||**_Income from charitable activities_**||
|||||Return to st|
|||||Return to to|
|||||Goto TB-in|
||||**_Primary purpose and ancillary trading_**|Goto TB-g|
||**HELP!**
Primary purpose and ancillary trading|||Goto TB-e|
|||||Goto TB-B|
||||**You can alter any of these descriptions**||
||1
Sale of goods and services in accordance
with the charity's objects|||Return to st|
||2 Residentialcarefees
**HELP!**
Amending headings-blue cells|||Go to Step|
||3 Admission fees- Exhibitions and galleries||||
||||||
TB 417 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|Return to'H|
|---|---|---|---|
|4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitable purposes
10 Management fees and charges received
11
12 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services||||
||||Return to st|
||||Return to to|
||||Goto TB-in|
||||Goto TB-g|
||||
Goto TB-e|
||||Goto TB-B|
|13 Spare heading- replace with text
**HELP!**Taxation and VAT-SOFA A2a||||
||||Return to st|
## _**ine heading A2 (b)**_
_**Charitable income from funders**_
**HELP!** - Income from funders - Subheadings
|**HELP!**
Amending headings-yellow cells|**HELP!**
Amending headings-yellow cells|**HELP!**
Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|
|---|---|---|---|---|
|**HELP!**|1
Charitable income from funders
Contractual payments from public bodies to
fund charitable activities|||
**Based on**
**Based on**
**Based on**
**Based on**
**Based on**|
||||||
||2
3
4
Performance related grants from public
bodies to fund charitable activities
Contractual payments from non public bodies
to fund charitable activities
Performance related grants from non public
bodies to fund charitable activities||||
|**HELP!**
|5
Amending headings-blue cells
Spare heading- to be analysed - replace with
text||||
||||||
|||6
Spare heading 1 broad heading with no
analysis- replace with text||Go to Step|
||||||
|**HELP!**||7
Taxation and VAT-SOFA A2b
Spare heading 2- broad heading with no
analysis -replace with text|||
||||||
## _**ine heading A3**_
## _**Income from other, non charitable, tradi**_
|**HELP!**
Income from other trading activities|**HELP!**
Income from other trading activities|Return to'H|
|---|---|---|
|**ubheadings are more fully described in SORP 4.27 to 4.43**||Return to st|
|||~~**c**~~
Return to to|
||**You can alter any of these descriptions, ex**||
|1
2 Income from fundraising events
3 Income from fundraisingevents
4 Non-charitabletrading activities
5
**HELP!**
Fundraising trading
Trading activities to raise funds for the
charity
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission
Commission received - non charitable
activities||Goto TB-in|
|||Goto TB-g|
|||
Goto TB-e|
|||Goto TB-B|
|||Return to st|
|6 Incomefromthe sale ofdonated goods
7
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries
Non-charitable trading activities of subsidiary
entities|||
**Subheadings are more fully described in SORP 4.27 to 4.43**
TB 418 01/30/2025
|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**_ine heading A5_**
**_Other income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_Gains and Losses_**
1
2
3
4
5
**Other**
6
7Sundry other income
8 Conversion of endowment funds into income
9
10
11 Insurance claims- Revenueitems
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**HELP!**
Other income
**HELP!**
What should be in this section
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’
**HELP!**
Insurance claims
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Return to st|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**_ine heading A5_**
**_Other income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_Gains and Losses_**
1
2
3
4
5
**Other**
6
7Sundry other income
8 Conversion of endowment funds into income
9
10
11 Insurance claims- Revenueitems
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**HELP!**
Other income
**HELP!**
What should be in this section
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’
**HELP!**
Insurance claims
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**_ine heading A5_**
**_Other income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_Gains and Losses_**
1
2
3
4
5
**Other**
6
7Sundry other income
8 Conversion of endowment funds into income
9
10
11 Insurance claims- Revenueitems
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**HELP!**
Other income
**HELP!**
What should be in this section
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’
**HELP!**
Insurance claims
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**_ine heading A5_**
**_Other income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_Gains and Losses_**
1
2
3
4
5
**Other**
6
7Sundry other income
8 Conversion of endowment funds into income
9
10
11 Insurance claims- Revenueitems
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**HELP!**
Other income
**HELP!**
What should be in this section
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’
**HELP!**
Insurance claims
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st|**Workbook properties have been set up**
8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**_ine heading A5_**
**_Other income_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_Gains and Losses_**
1
2
3
4
5
**Other**
6
7Sundry other income
8 Conversion of endowment funds into income
9
10
11 Insurance claims- Revenueitems
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4
**HELP!**
Other income
**HELP!**
What should be in this section
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets
Realised losses on the disposal of intangible
assets
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’
**HELP!**
Insurance claims
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st|
|---|---|---|---|---|
|||||Return to st|
|||||**s**
Return to to|
||1 PropertyRental Income
2 Dividend Income
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells|||Goto TB-in|
|||||Goto TB-g|
|||||
Goto TB-e|
||**HELP!**
|3 Bank Interest Receivable
4 Non Bank interest receivable
Bank interest
Other interest|||
||**HELP!**
|||Goto TB-B|
|||5Other InvestmentIncome||Return to st|
||6 Spare heading- replace with text
**HELP!**Taxation and VAT-SOFA A4|||Return to'H|
|||7Spareheading- replacewithtext
8 Spare heading- replace with text|||
||||||
||||**_Other income_**||
||**HELP!**
Other income||||
|||||Return to st|
||**HELP!**
What should be in this section|||Return to to|
||||||
||**_Gains and Losses_**||||
||||||
||1
2
3
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets|||
Goto TB-g|
|||||
Goto TB-e|
|||||Goto TB-B|
|||||
Return to st|
||4
Realised losses on the disposal of intangible
assets||||
||5
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text||||
||||||
||**Other**||||
||6
7Sundry other income
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells||||
||||||
||8 Conversion of endowment funds into income
9
10
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’||||
||11 Insurance claims- Revenueitems
**HELP!**
Insurance claims||||
TB 419 01/30/2025
**DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
## **Workbook properties have been set up**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
|**_ine heading D1_**
**_Net revaluation gains/losses on assets inclu_**
**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**
**HELP!**
Revaluation of fixed assets
Return to'H
Return to st
Return to to|**_ine heading D1_**
**_Net revaluation gains/losses on assets inclu_**
**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**
**HELP!**
Revaluation of fixed assets
Return to'H
Return to st
Return to to|
|---|---|
|**HELP!**
Revaluation of fixed assets||
||Return to st|
|**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**||
||Return to to|
|**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,**
**but excluding investment assets ,as an aggregate figure**|Goto TB-in|
||Goto TB-g|
|||
|**_ine heading D2_**
**_Net gains/Losses on Investment ass_**|
Goto TB-e|
|
|
Goto TB-B|
|**HELP!**
Changing the headings and descriptions in this section|Return to st|
|**HELP!**
Realised and unrealised gains on investment assets||
|||
**A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41**
|**HELP!**|Amending headings-yellow cells|Listed investments|
|---|---|---|
|||Investment properties|
|||Other Unlisted Investments|
|||Investments in subsidiaries|
|**B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**|||
|||Listed investments - Unrealised|
|||Social investments - Unrealised|
|||Other Unlisted Investments - Unrealised|
|||Investment properties - Unrealised|
|||Investments in subsidiaries - Unrealised|
|||Write down under SORP 10.51 - Social Investm|
|||Write down under SORP 10.50 - Group undert|
|||Write down under SORP 10.50 - Other Unliste|
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should b Mixed Motive investments should be included here_
|**_ine heading D3_**
**_Net actuarial gains on defined pension_**|**_b_**
Return to'H|
|---|---|
|**HELP!**
Net actuarial gains on defined pension benefit schemes||
||Return to st|
|**he requirements are more fully described in SORP 4.39 to 4.416**||
||Return to to|
|**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**|Goto TB-in|
||Goto TB-g|
|||
|**_ine heading D3 (a)_**
**_Extraordinary items_**|Goto TB-e|
|
**HELP!**
Extraordinary items|Goto TB-B|
|**he requirements are more fully described in SORP 4.16 to 4.18**
|Return to st|
|||
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 420 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**_Costs specifically attributable to activities:-_**
_ine heading B1_
**Costs of raising funds**
**Expenditure on raising funds and costs of investment management**
Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
**HELP! **Allocating costs-how do entries appear in the accounts?
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
Movement in stock for non primary purpose
trading
**HELP!**
Matching income and expenditure
Costs of seeking donations,grants and
legacies
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**|**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**|Return to'H|
|---|---|---|---|---|---|
|||||||
|||||||
||||Allocating costs-how do entries appear in the accounts?|||
||||||Return to st|
||||||Return to to|
||||||Goto TB-in|
||||||Goto TB-g|
||||||Goto TB-e|
||**HELP!**
Amending headings-blue cells|||Agent's costs for fundraising|Goto TB-B|
|||||Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs|Return to st|
||**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure|||Costs of nonprimary purpose trading
Investment management costs
Movement in stock for non primary purpose
trading||
||**HELP!**
|||||
|||||||
|||||||
|||||||
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||||
||**HELP!**
|||||
|||||||
||**THIS ROW -Group consolidated**
**accounts only**|||||
|||||||
|||||||
_**ine heading B2 Expenditure on charitable activities**_ Return to 'H Return to st **Expenditure on charitable activities HELP!** What the SORP requires in this sectionReturn to to
TB 421 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|Goto TB-in|
|---|---|---|---|
|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||Gross wages and salaries - charitable activitie
Employers' NI - Charitable activities||
||||~~s~~
Goto TB-g|
|
**HELP!**||Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
Goto TB-e
Goto TB-B||
|**HELP!**
||||
|||TemporaryStaff - Charitable Activities|Return to st|
|||Travel and Subsistence - Charitable Activities||
|||||
|**THIS ROW -Group consolidated**
**accounts only**||||
|**HELP!**
Amending headings-blue cells||||
|||||
**Expenditure on charitable activities - Grant making**
|**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Grants made to individuals
Grants made to organisations|Return to'H|
|---|---|---|---|
||||Return to st|
|||Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivi
Employers' NI -grantmakingactivities|Return to to|
||||Goto TB-in|
||||Goto TB-g|
||||~~t~~
Goto TB-e|
||||
Goto TB-B|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Defined benefitpension costs -grantmakingac
Return to st||
|**HELP!**
||Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4||
|||||
|**HELP!**
|Amending headings-blue cells|||
|||||
**The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them**
|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement||Return to'H|
|---|---|---|---|
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement|Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Cost of goods for primary purpose trading
Movement in stock for goods made by
beneficiaries||
||||Return to st|
||||Return to to|
||||Goto TB-in|
||||Goto TB-g|
|||Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries||
||||
Goto TB-e|
||||Goto TB-B|
||||Return to st|
||**HELP!**
Entering stock movement|Movement in stock for ancillary trading||
TB 422 01/30/2025
|**Workbook properties have been set up**
Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
**_ine heading B3_**
**_Governance costs_**
Independent Examiner's fees
Auditor's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
**THIS ROW - For Northern Ireland only**
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
**_ine heading B3_**
**_Other expenditure unrelated to fundraising_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
Marketing and advertising of primary purpose
trading
**HELP!**Amending headings-yellow cells
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**_Governance costs- this category will be taken directly to the SOFA,_**
**_without any activity analysis_**
**_Note - in order to arrive at the correct disclosures, all governance costs must be includ_**
**_allocation, they must be extracted from there and inserted here, as there wil be no furt_**~~**_h_**~~
**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to a|**Workbook properties have been set up**
Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
**_ine heading B3_**
**_Governance costs_**
Independent Examiner's fees
Auditor's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
**THIS ROW - For Northern Ireland only**
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
**_ine heading B3_**
**_Other expenditure unrelated to fundraising_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
Marketing and advertising of primary purpose
trading
**HELP!**Amending headings-yellow cells
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**_Governance costs- this category will be taken directly to the SOFA,_**
**_without any activity analysis_**
**_Note - in order to arrive at the correct disclosures, all governance costs must be includ_**
**_allocation, they must be extracted from there and inserted here, as there wil be no furt_**~~**_h_**~~
**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to a|**Workbook properties have been set up**
Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
**_ine heading B3_**
**_Governance costs_**
Independent Examiner's fees
Auditor's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
**THIS ROW - For Northern Ireland only**
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
**_ine heading B3_**
**_Other expenditure unrelated to fundraising_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
Marketing and advertising of primary purpose
trading
**HELP!**Amending headings-yellow cells
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**_Governance costs- this category will be taken directly to the SOFA,_**
**_without any activity analysis_**
**_Note - in order to arrive at the correct disclosures, all governance costs must be includ_**
**_allocation, they must be extracted from there and inserted here, as there wil be no furt_**~~**_h_**~~
**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to a|**Workbook properties have been set up**
Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
**_ine heading B3_**
**_Governance costs_**
Independent Examiner's fees
Auditor's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
**THIS ROW - For Northern Ireland only**
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
**_ine heading B3_**
**_Other expenditure unrelated to fundraising_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
Marketing and advertising of primary purpose
trading
**HELP!**Amending headings-yellow cells
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**_Governance costs- this category will be taken directly to the SOFA,_**
**_without any activity analysis_**
**_Note - in order to arrive at the correct disclosures, all governance costs must be includ_**
**_allocation, they must be extracted from there and inserted here, as there wil be no furt_**~~**_h_**~~
**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to a|**Workbook properties have been set up**
Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
**_ine heading B3_**
**_Governance costs_**
Independent Examiner's fees
Auditor's fees
Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
**THIS ROW - For Northern Ireland only**
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
**_ine heading B3_**
**_Other expenditure unrelated to fundraising_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage of incomeo_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradingsubsidiar
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
Marketing and advertising of primary purpose
trading
**HELP!**Amending headings-yellow cells
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**_Governance costs- this category will be taken directly to the SOFA,_**
**_without any activity analysis_**
**_Note - in order to arrive at the correct disclosures, all governance costs must be includ_**
**_allocation, they must be extracted from there and inserted here, as there wil be no furt_**~~**_h_**~~
**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g
Goto TB-e
Goto TB-B
Return to st
Return to a|
|---|---|---|---|---|
|||||~~**_h_**~~
Goto TB-e|
||**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure||Independent Examiner's fees|Goto TB-B|
||||Auditor's fees|Return to st|
||||Trustees' remuneration
NIC on Trustees' remuneration|Return to'H|
||**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs||
||**HELP!**
||||
||**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance||
||||Benefitspaid to trustees||
||**HELP!**
Amending headings-blue cells||Sparegovernance costs 1||
||||Spare governance costs 2
Spare governance costs 3||
||||||
|||||Return to st|
|||||Return to to|
||**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may _**|||**_o_**
Goto TB-in|
|||||**_q_**
Goto TB-g|
||**THIS ROW -Group accounts only**||Non charitable expenditure of tradingsubsidiar
Goto TB-e||
||**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Fines andpenalties
Spare heading- other 1|Goto TB-B|
|||||Return to st|
||||Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5|Return to a|
||||||
||HELP! Ex Gratia payments||ExGratia payments||
||||||
_**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation**_
Return to 'H Return to st Return to to Goto TB - in
TB 423 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|Goto TB-g|
|---|---|---|---|
|**Employee costs not included in direct costs**||||
|
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
Volunteers' expenses
Child Care for volunteers
Goto TB-e
Goto TB-B
Return to st
Return to'H
Return to st|Goto TB-e|
||||Goto TB-B|
|
**HELP!**|||Return to st|
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|**HELP!**
|Amending headings-blue cells|Training and welfare - staff||
|||Payroll fees and charges
Travel and subsistence - staff||
|||Redundancy payments
Compensationpayments||
|||Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors||
|**Volunteer costs**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Volunteers' expenses
Child Care for volunteers||
||||Return to st|
|||Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2|Return to to|
||||Goto TB-in|
||||Goto TB-g|
||||
Goto TB-e|
||||Goto TB-B|
||||Return to st|
|**Premises Expenses**|||Return to'H|
|**This row is for operating leases only**||Rent payable under operating leases||
||||Return to st|
|**This row is for NON operating leases**||Licence fees payable||
||||Return to to|
|**HELP!**
|Amending headings-blue cells
Matching income and expenditure|Service charges payable
Rates and water charges||
|
**HELP!**
|||Goto TB-in|
||**These are NOT operating leases**|Room Hire|Goto TB-g|
|**HELP**|**!**Amending headings-yellow cells|Light heat and power|Goto TB-e|
TB 424 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|Goto TB-B|
|---|---|---|---|
|||Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance||
||||
Return to st|
||||
Return to'H|
|**Administrative overheads**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Telephone, fax and internet
Postage||
||||Return to st|
|||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|Return to to|
||||Goto TB-in|
||||Goto TB-g|
||||
Goto TB-e|
||||Goto TB-B|
||||Return to st|
|||||
|||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**
Assurance -Non audit or examination
Feespaid to the examiner's firm
Tax advisoryfees
Other financial services
**Professional fees paid to advisors other than the auditor or examiner**
Tax advice
**HELP!**Amending headings-yellow cells
**HELP!**
Amending headings-blue cells
Accountancy fees other than examination or
audit fees
**HELP!**
Matching income and expenditure
Return to'H
Return to st
Return to to
Goto TB-in
Goto TB-g||||
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination||
||||Return to st|
|||Feespaid to the examiner's firm
Tax advisoryfees
Other financial services||
||||Return to to|
||||Goto TB-in|
|**Professional fees paid to advisors other than the auditor or examiner**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Tax advice
Accountancy fees other than examination or
audit fees||
||||Goto TB-g|
|||Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)|Goto TB-e|
||||Goto TB-B|
||||Return to st|
|||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|||
|---|---|---|---|---|
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination|Return to'H||
|||Feespaid to the examiner's firm|Return to st||
|||Tax advisoryfees|Return to to||
|||Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees|Goto TB-in||
|**HELP!**
|Matching income and expenditure|Tax advice|Goto TB-g||
|||Legal fees|Goto TB-e||
||||||
|||Consultancy fees|Goto TB-B||
||||||
|||Management fees|Return to st||
|||Other legal and professional|||
|||Legal and professional spare (1)|||
TB 425 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been**|**set up**|||
|---|---|---|---|
||Legal and professional spare (2)|||
|**Financial costs**||||
|**HELP!**
How to enter bank charges|Bank charges|Return to'H||
|**HELP!**
Amending headings-blue cells|Bank charges|Return to st||
||Hire Purchase interest|Return to to||
|**HELP****_!_**How to enter interest in these|Loan interest|Goto TB-in||
|rows|Bank interest payable|Goto TB-g||
|**Depreciation and amortisation**||||
|**HELP!**
How to enter depn and
amortisation|Intangible Fixed Assets - Amortisation
Heritage Assets - Depreciation|||
||Land and Buildings - Depreciation|||
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**|Plant & Machinery - Depreciation
|||
||Motor Vehicles - Depreciation|||
|**_This row is not included in the TB_**||Goto TB-e||
|**_totals, as the individual rows above are_**
**_included in the totals_**|**Depreciation & Amortisation in total for the**
|Goto TB-B||
|||Return to st||
|**Charitable provisions and funding commitments- See SORP 7.39**||||
|**HELP!**
Provisions, commitments etc|Provisions and commitments made in the year|||
|**HELP!**Amending headings-yellow cells|**Amounts charged against the provisions**
**and commitments in the year**|**If you intend**
**the Balance**
**enter here a**||
||Reversals of unused amounts in the year|**and vice ver**||
|**Taxation - most of this section may not apply to many charities - this**|**Taxation - most of this section may not apply to many charities - this**|**Taxation - most of this section may not apply to many charities - this**|**cate**
Return to'H|**cate**
Return to'H|**cate**
Return to'H|
|---|---|---|---|---|---|
|**Do not**|**amend headings in this section as they are used for disclosures**|||Return to st||
|||||Return to to||
|**HELP!**
Amending headings-yellow cells||Corporation tax||Goto TB-in||
|**HELP!**|
Corporation tax|Corporation tax -prioryear adjustments||Goto TB-g||
|**HELP!**|Deferred Tax|Deferred tax||Goto TB-e||
|**HELP!**|
Income tax|Inome taxpayable||Goto TB-B||
|**HELP!**
|VAT flat rate|Loss on VAT flat rate scheme||Return to st||
|**Retained (surplus)/deficit**||||Analyse pri||
|**_Balance Sheet of the Charity_**||||||
|HELP!|Altering fixed asset headings|||||
|**Intangible Fixed Assets**||Cost - b/fwd||Return to'H||
|||Cost - additions||Return to st||
|||Cost - disposals||Return to to||
|||Amortisation - b/fwd||Goto TB-in||
|||Amortisation - provided in year||Goto TB-g||
|||Amortisation - disposals||Goto TB-e||
TB 426 01/30/2025
|**Workbook properties have been set up**|Goto TB-B|
|---|---|
|||
|HELP! Altering fixed asset headings|Return to st|
|
**Heritage Assets**
Cost - b/fwd|Return to'H|
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation from other
assets?||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Land and Buildings**
Cost - b/fwd||
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation to other
assets||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Plant & Machinery**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Motor Vehicles**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
**Listed investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**Investment properties**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**If module 22 applies all pooled investments**
**should be included here and analysed in**
**notes**||
||Return to st|
|HELP! Altering fixed asset headings|Return to to|
|
**Other Unlisted Investments**
B/fwd|Goto TB-in|
|Additions
Unrealised gains (-)/ losses
Write down under SORP 10.51 - non group as
Write down under SORP 10.51 - group underta
Disposals
HELP! Altering fixed asset headings
Goto TB-g
Goto TB-e
Goto TB-B
Return to st|Goto TB-g|
||
Goto TB-e|
||
a
Return to st|
|||
|HELP! Altering fixed asset headings||
TB 427 01/30/2025
|**Workbook properties have been set up**|Return to'H|
|---|---|
|**Investments in subsidiaries**
B/fwd||
||Return to st|
||Return to to|
||l
Goto TB-in|
||
Goto TB-g|
||
Goto TB-e|
||Goto TB-B|
||Return to st|
## **Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba
## **Defined contribution schemes - assets & liabilities**
TB 428 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
**Creditors greater than 1yr** Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or pReturn to 'H Deferred Income - Unrestricted & designated fuReturn to st Deferred Income - Restricted funds Return to to Deferred Income - Endowment funds Goto TB - in DO NOT USE - For future requirements Goto TB - g Trade creditors Goto TB - e Accruals Goto TB - B Due to group undertakings Return to st Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors **Charitable provisions and funding com** Opening balances
Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year **Deferred tax** B/fwd Charged to the p/l account
|**_Funds of the charity_**|Return to'H|
|---|---|
|
**Unanalysed funds bt fwd**
**Unanalysed surplus/deficit from prior period £-16106.12**
**Share Capital**
**_Called up share capital_**
B/fwd
Shares issued
Shares redeemed
**_Share premium_**
B/fwd
On shares issued
Expenses of issue
**Unrestricted and designated funds**
**_Unrestricted funds - Revenue_**
Bt fwd from prior period
Transfers in - credit - out debit
(Surplus)/Deficit
**_Designated Revenue Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Designated Fixed Asset Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Unrestricted Revaluation Reserve_**
Bt fwd from prior period
Transfers in - credit - out debit
Revaluation surpluses/deficits in the year|Return to st|
||Return to to|
||Analyse pri|
||
Goto TB-g|
||
Goto TB-e|
||Goto TB-B|
||Return to st|
||Goto TB-in|
|||
TB 429 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|||
|---|---|---|---|
|||Return to'H||
|**Restricted funds**||Return to st||
|**_Restricted Revenue Funds_**|Bt fwd from prior period|Return to to||
||Transfers in - credit - out debit|Goto TB-in||
||(Surplus)/Deficit|Goto TB-g||
|||Goto TB-e||
|**_Restricted Fixed Asset Funds_**|Bt fwd from prior period|Goto TB-B||
||Transfers in - credit - out debit|Return to st||
|**_Restricted Revaluation Reserve_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
||Revaluation surpluses/deficits in the year|||
|**Pension reserve - unrestricted**|Bt fwd from prior period|||
||Debits charged to funds|||
||Credits - credited to funds|||
|**Totals (all should be zero)**||Return to st||
|**After entering the trial balance,check it balances by clicking the VT '123'**||||
|**If you have correctly entered the**|**Trial Balance, click the link below, to tak**|||
|Return to'Home-step summary'||||
|Return to step 23 to confirm that you have completed the Trial Balance entry||||
|Return to top of TB||||
|Goto TB-income||||
|Goto TB-gains||||
|Goto TB-expenses||||
|Goto TB-Balance sheet||||
|Return to step 23 to confirm that you have completed the Trial Balance entry||||
TB 430 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB?
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi_
_You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shadeddescriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
25
**ata still to a**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
25|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shadeddescriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
25
**ata still to a**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
25|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shadeddescriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
25
**ata still to a**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
**the entries**
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
25||Home-step s|
|---|---|---|---|---|
|||||tep 23 to con|
||**HELP!**
ACTIVITY BASED ACCOUNTS||**_Donations & Legacies_**
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
op of TB
ncome
gains
expenses
Balance shee||
||||||
||**HELP!**
CHANGING TB SUBHEADINGS||||
||||||
||||**_Donations & Legacies_**||
|||||tep 23 (TB in|
||**HELP!**
INCOME RECOGNITION RULES||||
||||||
||||**You can****_only_ alter blue shaded**||
||**HELP**
!||||
||**HELP!**
||||
||
**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||||**_Income from charitable activi_**||
|||||tep 23 to con|
|||||**_ading_**
**iptions**
op of TB
ncome
gains
expenses
Balance shee|
||||**_Primary purpose and ancillary tr_**||
||**HELP!**
Primary purpose and ancillary trading||||
||||**You can alter any of these descr**||
||1
Sale of goods and services in accordance
with the charity's objects
tep 23 (TB in||||
||2 Residentialcarefees
**HELP!**
Amending headings-blue cells|||alleries
25|
||3 Admission fees- Exhibitions and g
||||
TB 431 01/30/2025
|**Workbook properties have been set up**
4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitablepurposes
10 Management fees and charges received
11
12 Spare heading- replace with text
13 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services
**HELP!**Taxation and VAT-SOFA A2a
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee|**Workbook properties have been set up**
4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitablepurposes
10 Management fees and charges received
11
12 Spare heading- replace with text
13 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services
**HELP!**Taxation and VAT-SOFA A2a
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee|**Workbook properties have been set up**
4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitablepurposes
10 Management fees and charges received
11
12 Spare heading- replace with text
13 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services
**HELP!**Taxation and VAT-SOFA A2a
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee|**Workbook properties have been set up**
4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitablepurposes
10 Management fees and charges received
11
12 Spare heading- replace with text
13 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services
**HELP!**Taxation and VAT-SOFA A2a
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee|
|---|---|---|---|
|13 Spare heading- replace with text
**HELP!**Taxation and VAT-SOFA A2a||||
||||tep 23 (TB in|
|**_ine he_**|**_ading A2 (b)_**
**_Charitable income from funders_**|||
## _**ine heading A2 (b)**_
**HELP!** - Income from funders - Subheadings
|**HELP!**|**HELP!**|Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|
|---|---|---|---|---|---|---|
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities||**the entries**|
||||2|Performance related grants from public
bodies to fund charitable activities||**the entries**|
||||3|Contractual payments from non public bodies
to fund charitable activities||**the entries**|
||||4|Performance related grants from non public
bodies to fund charitable activities||**the entries**|
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text||**the entries**|
||||6|Spare heading 1 broad heading with no||25|
|||||analysis- replace with text|||
||||7|Spare heading 2- broad heading with no|||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text|||
|**_ine heading A3_**||||**_Income from other, non charitable, tradi_**|||
|**HELP!**
||Income from other trading activities|||Home-step s||
|**Subheadings are more fully described in**|||**SORP 4.27 to 4.43**||tep 23 to con||
|||||**You can alter any of these descr**~~**iptions, exc**~~
op of TB|||
|**HELP!**||
Fundraising trading|1|Trading activities to raise funds for the
charity|ncome||
|**HELP!**||
Fundraising events|2|Income from fundraising events|gains||
|**HELP!**|
|Non primary purpose trading|3|Income from fundraisingevents|expenses||
|**HELP!**|
|Non charitable trading|4|Non-charitabletrading activities|Balance shee||
|**HELP!**
|Non charitable commission||5|Commission received - non charitable
activities|tep 23 (TB in||
|**HELP!**
|Sale of donated goods||6|Incomefromthe sale ofdonated goods|||
|**HELP!**|
Trading by subsidiaries||7|Non-charitable trading activities of subsidiary
entities|||
TB 432 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**||||
|---|---|---|---|---|---|---|
|||8|Membership subscriptions and sponsorships||||
|**HELP!** Membership subscriptions-for|||as, a payment for goods or services||||
|goods|and services-not as donations||||||
|||9|Income from letting and licensing of property||||
|**HELP!**Income from letting and licensing|||for non charitable purposes||||
|**HELP!**
|Sponsorship for benefits|10|Sponsorships and social lotteries which
cannot be considered pure donations||||
|**HELP!**|
Salaries recharged to other organis|11|Salaries recharged to other organisations||||
|**HELP!**
|Sale of bought in goods|12|Sale of bought in goods||||
|**HELP!**
|Amending headings-blue cells|13|Spare heading- replace with text||||
|**_ine heading A4_**|||**_Investment income_**||||
|**HELP!**
|Income from investments||**HELP!**
Complying with the SORP-Investment
Home-step s||||
|||||tep 23 to con|||
|**Subheadings are more fully described in SORP 4.27 to 4.43**|||||||
|||**You can****_only_ alter blue shaded descriptions**
op of TB|||||
|**HELP!**
|Amending headings-blue cells|1|PropertyRental Income|ncome|||
|**HELP!**Amending headings-yellow cells||2|Dividend Income|gains|||
|**HELP!**
|Bank interest|3|Bank Interest Receivable|expenses|||
|**HELP!**
|Other interest|4|Non Bank interest receivable|Balance shee|||
|||5|Other InvestmentIncome|tep 23 (TB in|||
|**HELP!**Taxation and VAT-SOFA A4||6|Spare heading- replace with text||||
|||7|Spareheading- replacewithtext||||
|||8|Spare heading- replace with text||||
|**_ine heading A5_**|||**_Other income_**||||
|**HELP!**
|Other income|||Home-step s|||
|**Subheadings are more fully described in SORP 4.27 to 4.43**||||tep 23 to con|||
|**HELP!**
|What should be in this section|||op of TB|||
|**_Gains_**|**_and Losses_**|**You can****_only_ alter blue shaded descriptions**|||||
|||||ncome|||
|**HELP!**
|Gains/losses on fixed assets|1|Realised losses on disposals of tangible fixed
assets held for the charity’s own u~~se~~
gains||||
|**HELP!**|
Gains/losses on social investments|2|Realised losses on disposals of social
investments which areprogramme~~related~~|expenses|||
|**HELP!**
|Gains/losses on heritage assets|3|Realised losses on disposals of heritage
assets|Balance shee|||
|||4|Realised losses on the disposal of intangible||||
||||assets||||
|**_ONLY_**|**_use this spare row to enter_**|5|Spare heading for realised gains and losses-||||
|**_gains and losses ONLY_**|||replace with text||||
|**Other**|||||||
|||6|Royalties from the exploitation of intellectual||||
|**_HELP!_**Amending headings-yellow cells|||property rights|tep 23 (TB in|||
|**HELP!**
|Amending headings-blue cells|7|Sundry other income||||
|||8|Conversion of endowment funds into income||||
|**For further help for these three rows, see SORP**
**module 20**||9|Capital funds released to income funds from
expendable endowment||||
|||10|Release of funds to income from the||||
||||‘unapplied total return fund’||||
|**HELP!**
|Insurance claims|11|Insurance claims- Revenueitems||||
||||||||
TB 433 01/30/2025
## **Workbook properties have been set up**
**DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
_**ine heading D1 Net revaluation gains/losses on assets inclu**_ **HELP!** Revaluation of fixed assets Home - step s **he requirements are more fully described in SORP 4.39 to 4.41 and Module 10** tep 23 to con op of TB **Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets,** ncome **but excluding investment assets ,as an aggregate figure** gains _**ine heading D2 Net gains/Losses on Investment ass**_ expenses Balance shee **HELP!** Changing the headings and descriptions in this section tep 23 (TB in **HELP!** Realised and unrealised gains on investment assets
**A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41**
**HELP!** Amending headings - yellow cells Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries
**B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**
Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should b Mixed Motive investments should be included here_
_**ine heading D3 Net actuarial gains on defined pension b**_ **HELP!** Net actuarial gains on defined pension benefit schemes Home - step s **he requirements are more fully described in SORP 4.39 to 4.416** tep 23 to con op of TB
ncome **Enter Net actuarial gains on defined pension benefit schemes as an aggreg** ~~**ate figure**~~ gains _**ine heading D3 (a) Extraordinary items**_ expenses **HELP!** Extraordinary items Balance shee **he requirements are more fully described in SORP 4.16 to 4.18** tep 23 (TB in
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 434 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
||||||
|---|---|---|---|---|
|||Allocating costs-how do entries appear in the accounts?|||
|||||tep 23 to con|
|||||op of TB
ncome
gains
expenses
Balance shee|
||||||
|**HELP!**
Amending headings-blue cells|||Agent's costs for fundraising||
||||Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs|tep 23 (TB in|
|**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure|||||
|**HELP!**
|||||
||||||
||||||
||||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||||
|**HELP!**
|||||
||||||
|**THIS ROW -Group consolidated**
**accounts only**|||||
||||||
||||||
_**ine heading B2 Expenditure on charitable activities**_ Home - step s tep 23 to con **Expenditure on charitable activities HELP!** What the SORP requires in this sectionop of TB
TB 435 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||||
|
**HELP!**||||
|**HELP!**
||||
|||TemporaryStaff - Charitable Activi|ties
tep 23 (TB in|
|||||
|||||
|**THIS ROW -Group consolidated**
**accounts only**||||
|**HELP!**
Amending headings-blue cells||Donations Paid||
|||Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event||
|**xpenditure on charitable activities - Grant making**||||
|**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure||Grants made to individuals
Grants made to organisations||
||||
tep 23 to con|
|||Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantm~~aking activit~~
Employers' NI -grantmakingactivit~~ies~~
op of TB
ncome
gains
expenses
Balance shee||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Defined benefitpension costs -gra|ntmaking ac
tep 23 (TB in|
|**HELP!**
||
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
||
|||||
|**HELP!**
|Amending headings-blue cells|||
|||||
**Expenditure on charitable activities - Grant making**
**The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them**
|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement||trading
Home-step s|
|---|---|---|---|
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement|||
||||trading
tep 23 to con|
|||||
||**HELP!**
Entering stock movement|||
TB 436 01/30/2025
## **Workbook properties have been set up**
Marketing and advertising of primary purpose trading **HELP!** Amending headings - yellow cells Gross wages and salaries - charitable trading a Employers' NI - charitable trading activities **HELP!** Defined benefit schemes Defined benefit pension costs - charitable tradi **HELP!** Defined contribution schemes Defined contribution pension costs - charitabl Temporary Staff - charitable trading activities Spare primary purpose trading costs 1 Spare primary purpose trading costs 2 Spare primary purpose trading costs 3 Spare primary purpose trading costs 4
_**ine heading B3**_
_**Governance costs**_ Home - step s tep 23 to con ~~_**FA,**_~~ op of TB ncome
## _**Governance costs- this category will be taken directly to the SO**_ ~~_**FA,**_~~ _**without any activity analysis**_
_**Note - in order to arrive at the correct disclosures, all governance costs must be includ**_ gains _**allocation, they must be extracted from there and inserted here, as there wil**_ ~~_**be no furth**_~~
||||expenses
Balance shee|
|---|---|---|---|
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure||Independent Examiner's fees||
|||Auditor's fees|tep 23 (TB in|
|||Trustees' remuneration
NIC on Trustees' remuneration||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|**THIS ROW - For Northern Ireland only**||||
|||||
|**HELP!**
Amending headings-blue cells||||
|||||
|||||
|**_ine heading B3_**
**_Other expenditure unrelated to f_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area._**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradi
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|**_ine heading B3_**
**_Other expenditure unrelated to f_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area._**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradi
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|**_ine heading B3_**
**_Other expenditure unrelated to f_**
**_Other expenditure unrelated to fundraising or to charitable activities_**
**_Warning !! If expenditure in this category exceeds specified limits (either percentage_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area._**
**THIS ROW -Group accounts only**
Non charitable expenditure of tradi
Fines andpenalties
Spare heading- other 1
Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5
HELP! Ex Gratia payments
ExGratia payments
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|**_undraising_**
Home-step s|
|---|---|---|---|
||||tep 23 to con|
||||**_of income o_**
**_HMRC may q_**
ng subsidiar
op of TB
ncome
gains
expenses
Balance shee|
||**_Warning !! If expenditure in this category exceeds specified limits (either percentage_**
**_tax purposes - so be very careful to be accurate in allocating expenses to this area._**|||
||**THIS ROW -Group accounts only**|Non charitable expenditure of tradi||
||**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|Fines andpenalties
Spare heading- other 1||
||||tep 23 (TB in|
|||Spare heading- other 2
Spareheading-other3
Spare heading- other 4
Spare heading- other 5|
nalysis of oth|
|||||
||HELP! Ex Gratia payments|ExGratia payments||
|||||
|**_Other items of expenditure which will require allocation to activit_**
**_Non specific support costs requiring allocation_**|||**_ies_**
Home-step s|
||||
tep 23 to con|
||||
op of TB
ncome|
|**_Other items of expenditure which will require allocation to activities_**|**_Other items of expenditure which will require allocation to activities_**|Home-step s|
|---|---|---|
|||tep 23 to con|
|**_Non specific support costs requiring allocation_**||op of TB|
|||ncome|
TB 437 01/30/2025
## **Workbook properties have been set up**
|**Employee costs not included in direct costs**|**Employee costs not included in direct costs**|**Employee costs not included in direct costs**|~~organisatio~~
s
gains
expenses
Balance shee|
|---|---|---|---|
|
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||||
|
**HELP!**|||charged em
tep 23 (TB in|
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|**HELP!**
|Amending headings-blue cells|Training and welfare - staff||
|||Payroll fees and charges
Travel and subsistence - staff||
|||Redundancy payments
Compensationpayments||
|||Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors||
|**Volunteer costs**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||Volunteers' expenses
Child Care for volunteers||
||||
tep 23 to con|
|||Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in||
||||tep 23 (TB in|
|**Premises Expenses**||||
|**This row is for operating leases only**||||
||||
tep 23 to con|
|**This row is for NON operating leases**||Licence fees payable||
||||
op of TB
ncome
gains
expenses|
|**HELP!**
|Amending headings-blue cells
Matching income and expenditure|Service charges payable
Rates and water charges||
|
**HELP!**
||||
||**These are NOT operating leases**|Room Hire||
|**HELP**|**!**Amending headings-yellow cells|Light heat and power||
TB 438 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|
Balance shee|
|---|---|---|
||||
|**Administrative overheads**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|Telephone, fax and internet
Postage||
|||
tep 23 to con|
||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|op of TB
ncome
gains
expenses
Balance shee|
|||tep 23 (TB in|
||||
||||
**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**
|**HELP!**Amending headings-yellow cells|**HELP!**Amending headings-yellow cells|Assurance -Non audit or examinati|
Home-step s|
|---|---|---|---|
||||~~on~~
tep 23 to con|
|||Feespaid to the examiner's firm
Tax advisoryfees
Other financial services||
|**Professional fees paid to advisors other than the auditor or examiner**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||||
|||Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)||
||||tep 23 (TB in|
|||||
TB 439 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
## **Financial costs**
||Bank charges
Bank charges
Hire Purchase interest
Loan interest
Bank interest payable|Home-step s|
|---|---|---|
|||
tep 23 to con|
||||
||||
||||
**HELP!** How to enter bank charges **HELP!** Amending headings - blue cells
**HELP** _**!**_ How to enter interest in these rows
## **Depreciation and amortisation**
**HELP!** How to enter depn and amortisation
**The headings in this section can be altered in the Balance Sheet section of the TB**
_**This row is not included in the TB totals, as the individual rows above are included in the totals**_
|||||
|---|---|---|---|
|**_This row is not included in the TB_**||expenses||
|**_totals, as the individual rows above are_**
**_included in the totals_**|**Depreciation & Amortisation in total for the**
Balance shee|||
|||tep 23 (TB in||
|**Charitable provisions and funding commitments- See SORP 7.39**||||
|**HELP!**
Provisions, commitments etc|Provisions and commitments made in the year|||
|**HELP!**Amending headings-yellow cells|**Amounts charged against the provisions**
**and commitments in the year**|**d a credit in**
**e sheet,**
**as a debit,**||
||Reversals of unused amounts in the year|**rsa**||
|||||
|---|---|---|---|
|**_This row is not included in the TB_**
**_totals, as the individual rows above are_**
**_included in the totals_**||**Depreciation & Amortisation in total for the**
expenses
Balance shee
tep 23 (TB in||
||||tep 23 (TB in|
|**Charitable provisions and funding commitments- See SORP 7.39**
Provisions and commitments made in the year
Reversals of unused amounts in the year
**HELP!**
Provisions, commitments etc
**HELP!**Amending headings-yellow cells
**Amounts charged against the provisions**
**and commitments in the year**
**d a credit in**
**e sheet,**
**as a debit,**
**rsa**||||
||Reversals of unused amounts in the year
|||
|**Taxation - most of this section may not apply to many charities**
**Do not amend headings in this section as they are used for disclosures**|||**- this cate**
Home-step s|
||||
tep 23 to con|
||||~~ments~~
op of TB
ncome
gains
expenses
Balance shee|
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate||Corporation tax
Corporation tax -prioryear adjust
Deferred tax
Inome taxpayable
Loss on VAT flat rate scheme||
|**HELP!**
**HELP!**||||
|**HELP!**|||tep 23 (TB in|
|**Retained (surplus)/deficit**|||
or surplus by|
||||
Home-step s|
|||||
|||||
|**_Balance Sheet of the Charity_**||||
|||||
|HELP! Altering fixed asset headings||||
|||||
|**Intangible Fixed Assets**||Cost - b/fwd||
|||Cost - additions
Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals|tep 23 to con|
||||
op of TB
ncome
gains
expenses|
TB 440 01/30/2025
|**Workbook properties have been set up**|Balance shee|
|---|---|
|||
|HELP! Altering fixed asset headings|tep 23 (TB in|
|
**Heritage Assets**
Cost - b/fwd|
Home-step s|
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation from other
assets?||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Land and Buildings**
Cost - b/fwd||
|Cost - additions||
|Revaluation in year
HELP! Allocating revaluation to other
assets||
|Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Plant & Machinery**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals||
|HELP! Altering fixed asset headings||
|**Motor Vehicles**
Cost - b/fwd||
|Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
**Listed investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**Investment properties**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**If module 22 applies all pooled investments**
**should be included here and analysed in**
**notes**||
||
tep 23 to con|
|HELP! Altering fixed asset headings||
|
**Other Unlisted Investments**
B/fwd||
TB 441 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||||
|---|---|---|---|---|
|**Investments in subsidiaries**|||||
||B/fwd||||
||Additions||||
||Unrealised gains (-)/ losses||||
||Disposals||||
|**Social investments**|B/fwd||||
||Additions||||
||Unrealised gains (-)/ losses||||
||Write down under SORP 10.50||||
||Disposals||||
|**Stocks**|Stocks||||
|**Debtors - due in less than one year**|Trade debtors||||
||Due from group undertakings||||
||Prepayments and accrued income||||
||Other debtors||||
|**Debtors - due in more than one year**|||||
|||Home-step s|||
|**Current asset investments**|Cash on deposit - less than 3 months notice|tep 23 to con|||
||Cash on deposit - more than 3 months notice||||
||Investment properties held for sale|op of TB|||
||Investments in group undertakings~~held for sal~~
ncome||||
||Listed investments|gains|||
||Other investments|expenses|||
|||Balance shee|||
|**Bank and cash balances**|Bank balances in credit|tep 23 (TB in|||
||Petty cash and floats||||
|**Creditors less than 1yr**|Bank overdrafts||||
||Bank loans||||
||Accruals for grants payable||||
||Payment received on account for contracts or p||||
||Deferred Income - Unrestricted & designated|fu|||
||Deferred Income - Restricted funds||||
||Deferred Income - Endowment funds||||
||Finance lease and HP contracts||||
||Trade creditors||||
||Accruals||||
||Due to group undertakings||||
||Corporation tax||||
||PAYE, NIC VAT and other taxes||||
||Other creditors||||
## **Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba
## **Defined contribution schemes - assets & liabilities**
TB 442 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
|**Creditors greater than 1yr**
Bank loans
Bank overdrafts
Finance lease and HP contracts
Accruals for grants payable
Payment received on account for contracts or p
Deferred Income - Unrestricted & designated fu
Deferred Income - Restricted funds
Deferred Income - Endowment funds
DO NOT USE - For future requirements
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Defined benefit pension fund asset/liability - ov
Defined contributions pension fund asset/liabili
Other creditors
**Charitable provisions and funding com**Opening balances
Provisions and commitments made in the year
Amounts charged against the provisions and commitments in the year
Reversals of unused amounts in the year
**Deferred tax**
B/fwd
Charged to the p/l account
**_Funds of the charity_**
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
Home-step s|**Creditors greater than 1yr**
Bank loans
Bank overdrafts
Finance lease and HP contracts
Accruals for grants payable
Payment received on account for contracts or p
Deferred Income - Unrestricted & designated fu
Deferred Income - Restricted funds
Deferred Income - Endowment funds
DO NOT USE - For future requirements
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Defined benefit pension fund asset/liability - ov
Defined contributions pension fund asset/liabili
Other creditors
**Charitable provisions and funding com**Opening balances
Provisions and commitments made in the year
Amounts charged against the provisions and commitments in the year
Reversals of unused amounts in the year
**Deferred tax**
B/fwd
Charged to the p/l account
**_Funds of the charity_**
Home-step s
tep 23 to con
op of TB
ncome
gains
expenses
Balance shee
tep 23 (TB in
Home-step s|
|---|---|
|**_Funds of the charity_**||
|
**Unanalysed funds bt fwd**
**Unanalysed surplus/deficit from prior period £-16106.12**
**Share Capital**
**_Called up share capital_**
B/fwd
Shares issued
Shares redeemed
**_Share premium_**
B/fwd
On shares issued
Expenses of issue
**Unrestricted and designated funds**
**_Unrestricted funds - Revenue_**
Bt fwd from prior period
Transfers in - credit - out debit
(Surplus)/Deficit
**_Designated Revenue Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Designated Fixed Asset Funds_**
Bt fwd from prior period
Transfers in - credit - out debit
**_Unrestricted Revaluation Reserve_**
Bt fwd from prior period
Transfers in - credit - out debit
Revaluation surpluses/deficits in the year
tep 23 to con
op of TB
or surplus by
gains
expenses
Balance shee
tep 23 (TB in
ncome|tep 23 to con|
||
op of TB
or surplus by|
||
gains
expenses
Balance shee|
||tep 23 (TB in|
TB 443 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|||Home-step s|
|**Restricted funds**||tep 23 to con|
|**_Restricted Revenue Funds_**|Bt fwd from prior period|op of TB|
||Transfers in - credit - out debit|ncome|
||(Surplus)/Deficit|gains|
|||expenses|
|**_Restricted Fixed Asset Funds_**|Bt fwd from prior period|Balance shee|
||Transfers in - credit - out debit|tep 23 (TB in|
|**_Restricted Revaluation Reserve_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
||Revaluation surpluses/deficits in the year||
|**Pension reserve - unrestricted**|Bt fwd from prior period||
||Debits charged to funds||
||Credits - credited to funds||
|**Totals (all should be zero)**||tep 23 (TB in|
|**After entering the trial balance,check it balances by clicking the VT '123'**|||
|**If you have correctly entered the**|**Trial Balance, click the link below, to**|**tak**|
|Return to'Home-step summary'|||
|Return to step 23 to confirm that you have completed the Trial Balance entry|||
|Return to top of TB|||
|Goto TB-income|||
|Goto TB-gains|||
|Goto TB-expenses|||
|Goto TB-Balance sheet|||
|Return to step 23 to confirm that you have completed the Trial Balance entry|||
TB 444 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB?
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi_
_You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
summary'
nfirm that you h
et
nput)
**analyse in this**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**|**ncome of the charity**
**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
summary'
nfirm that you h
et
nput)
**analyse in this**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**
**made in the T**||summary'
nfirm that you h|
|---|---|---|---|
|||||
||**HELP!**
ACTIVITY BASED ACCOUNTS|||
|||||
||**HELP!**
CHANGING TB SUBHEADINGS|||
|||||
|||**_Donations & Legac_**||
|||||
||**HELP!**
INCOME RECOGNITION RULES|||
|||||
|||||
|**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
sum
nfirm
et
nput)|||**_able activities_**
sum|
||||nfirm|
|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**||**_Income from charitable activities_**|sum|
|---|---|---|---|---|
|||||nfirm|
|**Subheadings are more fully described in**||**SORP 4.27 to 4.43**|||
|**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||
|**HELP!**|
Primary purpose and ancillary trading||||
||||**You can alter any of these descriptions**|et|
|||1|Sale of goods and services in accordance||
||||with the charity's objects|nput)|
|**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||
|||3|Admission fees- Exhibitions and galleries||
summary' nfirm that you h
TB 445 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**||||
|---|---|---|---|---|---|---|---|
||||4|Ticket Sales||||
||||5|Commission Received - charitable activities||||
||||6|Ancillary trading in support of charitable||||
|||||objects||||
||||7|Ancillary trading in support of primary
purpose trading|summary'|||
||||8|Sales of goods and services made or
provided by beneficiari~~es~~|nfirm that you h|||
||||9|Letting of property for charitable purposes||||
||||10|Management fees and charges received||||
||||11|Membership subscriptions in return for||||
|||||services||||
||||12|Spare heading- replace with text||||
|**HELP!**||Taxation and VAT-SOFA A2a|13|Spare heading- replacewithtext|et|||
||||||nput)|||
|**_ine heading A2 (b)_**|||**_Charitable income from funders_**|||||
|**HELP!**
|-Income from funders-Subheadings|||||||
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**|||||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities||**made in the T**||
||||2|Performance related grants from public
bodies to fund charitable activities||**made in the T**||
||||3|Contractual payments from non public bodies
to fund charitable activities||**made in the T**||
||||4|Performance related grants from non public
bodies to fund charitable activities||**made in the T**||
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text||**made in the T**||
||||6|Spare heading 1 broad heading with no||||
|||||analysis- replace with text||||
||||7|Spare heading 2- broad heading with no||||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text||||
|**_ine heading A3_**||||**_Income from other, non charitable, tradi_**||||
|**HELP!**
||Income from other trading activities|||summary'|||
|**Subheadings are more fully described in**|||**SORP 4.27 to 4.43**||nfirm that you h|||
|||||**You can alter any of these descriptions, exc**||||
|**HELP!**||
Fundraising trading|1|Trading activities to raise funds for the
charity||||
|**HELP!**||
Fundraising events|2|Income from fundraising events||||
|**HELP!**|
|Non primary purpose trading|3|Income from fundraisingevents||||
|**HELP!**|
|Non charitable trading|4|Non-charitabletrading activities|et|||
|**HELP!**
|Non charitable commission||5|Commission received - non charitable
activities|nput)|||
|**HELP!**
|Sale of donated goods||6|Incomefromthe sale ofdonated goods||||
|**HELP!**|
Trading by subsidiaries||7|Non-charitable trading activities of subsidiary
entities||||
TB 446 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|||
|---|---|---|---|---|---|
|||8|Membership subscriptions and sponsorships|||
|**HELP!** Membership subscriptions-for|||as, a payment for goods or services|||
|goods|and services-not as donations|||||
|||9|Income from letting and licensing of property|||
|**HELP!**Income from letting and licensing|||for non charitable purposes|||
|**HELP!**
|Sponsorship for benefits|10|Sponsorships and social lotteries which
cannot be considered pure donations|||
|**HELP!**|
Salaries recharged to other organis|11|Salaries recharged to other organisations|||
|**HELP!**
|Sale of bought in goods|12|Sale of bought in goods|||
|**HELP!**
|Amending headings-blue cells|13|Spare heading- replace with text|||
|**_ine heading A4_**|||**_Investment income_**|||
|**HELP!**
|Income from investments||**HELP!**
Complying with the SORP-Investment
summary'|||
|||||nfirm that you h||
|**Subheadings are more fully described in SORP 4.27 to 4.43**||||||
|||**You can****_only_ alter blue shaded descriptions**||||
|**HELP!**
|Amending headings-blue cells|1|PropertyRental Income|||
|||2|Dividend Income|||
|**HELP!**Amending headings-yellow cells||||||
|**HELP!**
|Bank interest|3|Bank Interest Receivable|||
|**HELP!**
|Other interest|4|Non Bank interest receivable|et||
|||5|Other InvestmentIncome|nput)||
|**HELP!**Taxation and VAT-SOFA A4||6|Spare heading- replace with text|||
|||7|Spareheading- replacewithtext|||
|||8|Spare heading- replace with text|||
|**_ine heading A5_**|||**_Other income_**|||
|**HELP!**
|Other income|||summary'||
|**Subheadings are more fully described in SORP 4.27 to 4.43**||||nfirm that you h||
**Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
|**_Gains_**|**_and Losses_**|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|**You can****_only_ alter blue shaded descriptions**|
|---|---|---|---|---|---|
|**HELP!**
|Gains/losses on fixed assets|1|Realised losses on disposals of tangible fixed
assets held for the charity’s own use|||
|**HELP!**|
Gains/losses on social investments|2|Realised losses on disposals of social
investments which areprogramme related|||
|**HELP!**
|Gains/losses on heritage assets|3|Realised losses on disposals of heritage
assets|et||
|||4|Realised losses on the disposal of intangible|||
||||assets|||
|**_ONLY_**|**_use this spare row to enter_**|5|Spare heading for realised gains and losses-|||
|**_gains and losses ONLY_**|||replace with text|||
|**Other**||||||
|||6|Royalties from the exploitation of intellectual|||
|**_HELP!_**Amending headings-yellow cells|||property rights|nput)||
|**HELP!**
|Amending headings-blue cells|7|Sundry other income|||
|||8|Conversion of endowment funds into income|||
|**For further help for these three rows, see SORP**
**module 20**||9|Capital funds released to income funds from
expendable endowment|||
|||10|Release of funds to income from the|||
||||‘unapplied total return fund’|||
|**HELP!**
|Insurance claims|11|Insurance claims- Revenueitems|||
|||||||
TB 447 01/30/2025
**Workbook properties have been set up**
**DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
_**ine heading D1 Net revaluation gains/losses on assets inclu**_ **HELP!** Revaluation of fixed assets summary' **he requirements are more fully described in SORP 4.39 to 4.41 and Module 10** nfirm that you h
**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure**
## _**ine heading D2**_
## _**Net gains/Losses on Investment ass**_
et **HELP!** Changing the headings and descriptions in this section nput) **HELP!** Realised and unrealised gains on investment assets
**A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41**
**HELP!** Amending headings - yellow cells
Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
**B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should b Mixed Motive investments should be included here_
_**ine heading D3 Net actuarial gains on defined pension b**_ **HELP!** Net actuarial gains on defined pension benefit schemes summary' **he requirements are more fully described in SORP 4.39 to 4.416** nfirm that you h
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
_**ine heading D3 (a) Extraordinary items**_
**HELP!** Extraordinary items
**HELP!** Extraordinary items et **he requirements are more fully described in SORP 4.16 to 4.18** nput)
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 448 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
## **Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
' **HELP!** Allocating costs -how do entries appear in the accounts? summary _**Costs specifically attributable to activities:-**_ nfirm that you h
_**Costs specifically attributable to activities:-** ine heading B1_ **Costs of raising funds**
|**Expenditure on raising funds and costs of investment management**|**Expenditure on raising funds and costs of investment management**|**Expenditure on raising funds and costs of investment management**|**Expenditure on raising funds and costs of investment management**|**Expenditure on raising funds and costs of investment management**|||
|---|---|---|---|---|---|---|
||**HELP!**
|Amending headings-blue cells||Agent's costs for fundraising|et||
|||||Commissions payable|nput)||
|||||Fundraising publicity & marketing|||
|||||Cost of fundraising activities|||
|||||Fundraising trading costs|||
||**HELP!**||Amending headings-yellow cells|Costs of nonprimary purpose trading|||
||**HELP!**|
|Entering stock movement|Movement in stock for non primary purpose
trading|||
||**HELP!**
|Matching income and expenditure||Investment management costs|||
|||||Professional investment advice|||
|||||Rent collection costs for non charitablepropert|||
|||||Propertyrepairs and maintenance for non char|||
|||||Marketing & advertising of fundraising|||
|||||Costs of seeking donations,grants and|||
|||||legacies|||
|||||Cost of operating membership scheme|||
|||||Cost of operating social lotteries|||
|||||Costs of staging fundraising events|||
|||||Costs of charity shop selling goods|||
|||||Gross wages and salaries - fundraisingactivitie|||
|||||Employers' NI - fundraisingactivities|||
||**HELP!**|
Defined benefit schemes||Defined benefitpension costs - fundraisingact|||
||**HELP!**
|Defined contribution schemes||Defined contributionpension costs - fundraisin|||
|||||TemporaryStaff - fundraisingactivities|||
||**THIS ROW -Group consolidated**
**accounts only**|||Costs of operating a trading company|||
|||||Subcontracted fundraising|||
|||||Spare fundraising costs 1|||
|||||Spare fundraising costs 2|||
|||||Spare fundraising costs 3|||
||||||||
_**ine heading B2 Expenditure on charitable activities**_ summary' nfirm that you h **Expenditure on charitable activities HELP!** What the SORP requires in this section
**Expenditure on charitable activities**
TB 449 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs-charitabl**e**
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
t
nput)|
|
**HELP!**|||
|**HELP!**
|||
|||
TemporaryStaff - Cha|
||||
||||
|**THIS ROW -Group consolidated**
**accounts only**|||
|**HELP!**
Amending headings-blue cells|||
||||
**Expenditure on charitable activities - Grant making**
|**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Grants made to individuals
Grants made to organisations
summary'
nfirm that you h|
|---|---|---|
|||Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grant~~making activities~~
Defined benefitpension costs-grantmaking ac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
et
nput)|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Defined benefitpensio|
|**HELP!**
|||
||||
|**HELP!**
|Amending headings-blue cells||
||||
**The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them**
|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement||ary purpose trading
ary purpose trading
summary'
nfirm that you h|
|---|---|---|---|
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement|||
|||||
||**HELP!**
Entering stock movement|||
TB 450 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|||Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
Marketing and advertising of primary purpose
trading|
|**HELP!**Amending headings-yellow cells|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
||||
||||
## _**ine heading B3**_
## _**Governance costs**_
summary' nfirm that you h
## _**Governance costs- this category will be taken directly to the SOFA, without any activity analysis**_
_**Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees
et
nput)|
|---|---|---|
|||Auditor's fees|
|||Trustees' remuneration
NIC on Trustees' remuneration
Trustees Defined benefitpension costs
Trustees Defined contributionpension costs
Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance
Benefitspaid to trustees
Sparegovernance costs 1
Spare governance costs 2
Spare governance costs 3
|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
|**THIS ROW - For Northern Ireland only**|||
||||
|**HELP!**
Amending headings-blue cells|||
||||
||||
_**ine heading B3 Other expenditure unrelated to fundraising**_ summary' nfirm that you h
|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|||
|---|---|---|---|---|
|**_Warning !! If expenditure in this category exceeds specified limits (either percentage_**|||**_of income o_**||
|**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**|||||
|**THIS ROW -Group accounts only**||Non charitable expenditure of tradingsubsidiar|||
|**HELP!**
|Amending headings-blue cells|Fines andpenalties|et||
|**HELP!**
|Matching income and expenditure|Spare heading- other1|nput)||
|||Spare heading- other2|her expenditure||
|||Spareheading-other3|||
|||Spare heading- other 4|||
|||Spare heading- other 5|||
|HELP!|Ex Gratia payments|ExGratia payments|||
||||||
## _**Other items of expenditure which will require allocation to activities**_
summary' nfirm that you h
_**Non specific support costs requiring allocation**_
TB 451 01/30/2025
## **Workbook properties have been set up**
|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs-recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
et
nput)
summary'
nfirm that you h|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs-recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
et
nput)
summary'
nfirm that you h|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs-recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
et
nput)
summary'
nfirm that you h|
|---|---|---|
|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|||
|
**HELP!**|||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
|**HELP!**
|Amending headings-blue cells||
||||
||||
||||
|**Volunteer costs**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|||Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2
Rent payable under operating leases
Licence fees payable
Service charges payable
Rates and water charges
Room Hire
Light heat and power
et
nput)
summary'
nfirm that you h|
|**Premises Expenses**|||
|**This row is for operating leases only**||Rent payable under op|
|**This row is for NON operating leases**||Licence fees payable|
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|**These are NOT operating leases**|||
|**HELP!**Amending headings-yellow cells|||
TB 452 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|
|||
|**Administrative overheads**||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||
||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance
et
nput)|
|||
**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**
|**HELP!**Amending headings-yellow cells|**HELP!**Amending headings-yellow cells|Assurance -Non audit~~or examination~~|summary'|summary'|
|---|---|---|---|---|
|||Feespaid to the exami~~ner~~'~~s firm~~|nfirm that you h||
|||Tax advisoryfees|||
|||Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees|||
|**HELP!**
|Matching income and expenditure|Tax advice|||
|||Legal fees|||
|||Consultancy fees|et||
|||Management fees|nput)||
|||Other legal and professional|||
|||Legal and professional spare (1)|||
TB 453 01/30/2025
## **Workbook properties have been set up**
||Legal and professional spare (2)|||
|---|---|---|---|
|**Financial costs**||||
|**HELP!**
How to enter bank charges|Bank charges|summary'||
|**HELP!**
Amending headings-blue cells|Bank charges|nfirm that you h||
||Hire Purchase interest|||
|**HELP****_!_**How to enter interest in these|Loan interest|||
|rows|Bank interest payable|||
|**Depreciation and amortisation**||||
|**HELP!**
How to enter depn and
amortisation|Intangible Fixed Assets - Amortisation
Heritage Assets - Depreciation|||
||Land and Buildings - Depreciation|||
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**|Plant & Machinery - Depreciation|||
||Motor Vehicles - Depreciation|||
|**_This row is not included in the TB_**||||
|**_totals, as the individual rows above are_**
**_included in the totals_**|**Depreciation & Amortisation in total for the**
et|||
|||nput)||
|**Charitable provisions and funding commitments- See SORP 7.39**||||
|**HELP!**
Provisions, commitments etc|Provisions and commitments made in the year|||
||**Amounts charged against the provisions**|||
|**HELP!**Amending headings-yellow cells|**and commitments in the year**|||
||Reversals of unused amounts in the year|||
|**Taxation - most of this section may not apply to many charities - this cate**
summary'||||
|**Do not amend headings in this section as they are used for discl**~~**osures**~~||nfirm that you h||
|**HELP!**
Amending headings-yellow cells|Corporation tax|||
|**HELP!**
Corporation tax|Corporation tax -prioryear adjustments|||
|**HELP!**Deferred Tax|Deferred tax|||
|**HELP!**
Income tax|Inome taxpayable|et||
|**HELP!**
VAT flat rate|Loss on VAT flat rate scheme|nput)||
|**Retained (surplus)/deficit**||y funds Step 24||
|**_Balance Sheet of the Charity_**||||
|HELP! Altering fixed asset headings||||
|**Intangible Fixed Assets**|Cost - b/fwd|summary'||
||Cost - additions|nfirm that you h||
||Cost - disposals|||
||Amortisation - b/fwd|||
||Amortisation - provided in year|||
||Amortisation - disposals|||
TB 454 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**set up**|||
|---|---|---|---|---|
||||et||
|HELP! Altering fixed asset headings|||nput)||
|**Heritage Assets**||Cost - b/fwd|||
|||Cost - additions|||
|HELP! Allocating|revaluation from other||||
|assets?||Revaluation in year|||
|||Cost - disposals|||
|||Depn - b/fwd|||
|||Depn - charge for the year|||
|||Depn - revaluation|||
|||Depn - disposals|||
|HELP! Altering fixed asset headings|||||
|**Land and Buildings**||Cost - b/fwd|||
|||Cost - additions|||
|HELP! Allocating|revaluation to other||||
|assets||Revaluation in year|||
|||Cost - disposals|||
|||Depn - b/fwd|||
|||Depn - charge for the year|||
|||Depn - revaluation|||
|||Depn - disposals|||
|HELP! Altering fixed asset headings|||||
|**Plant & Machinery**||Cost - b/fwd|||
|||Cost - additions|||
|||Cost - disposals|||
|||Depn - b/fwd|||
|||Depn - provided in year|||
|||Depn - disposals|||
|HELP! Altering fixed asset headings|||||
|**Motor Vehicles**||Cost - b/fwd|||
|||Cost - additions|||
|||Cost - disposals|||
|||Depn - b/fwd|||
|||Depn - provided in year|||
|||Depn - disposals|||
|**Listed investments**||B/fwd|||
|||Additions|||
|||Unrealised gains (-)/ losses|||
|**If module 22 applies all pooled investments**|||||
|**should be included here and analysed in**||Disposals|||
||**notes**||||
|**Investment properties**||B/fwd|||
|||Additions|||
|||Unrealised gains (-)/ losses|summary'||
|||Disposals|nfirm that you h||
|HELP! Altering fixed asset headings|||||
|**Other Unlisted**|**Investments**|B/fwd|||
|||Additions|||
|||Unrealised gains (-)/ losses|||
|||Write down under SORP 10.51-non group as
et|||
|||Write down under SORP 10.51-group underta
nput)|||
|||Disposals|||
|HELP! Altering fixed asset headings|||||
TB 455 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Investments in subsidiaries**|||
||B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Disposals||
|**Social investments**|B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Write down under SORP 10.50||
||Disposals||
|**Stocks**|Stocks||
|**Debtors - due in less than one year**|Trade debtors||
||Due from group undertakings||
||Prepayments and accrued income||
||Other debtors||
|**Debtors - due in more than one year**|||
|||summary'|
|**Current asset investments**|Cash on deposit - lessthan 3 months notice|nfirm that you h|
||Cash on deposit - more than 3 months notice||
||Investment properties held for sale||
||Investments in group undertakings held for sal||
||Listed investments||
||Other investments||
|||et|
|**Bank and cash balances**|Bank balances in credit|nput)|
||Petty cash and floats||
|**Creditors less than 1yr**|Bank overdrafts||
||Bank loans||
||Accruals for grants payable||
||Payment received on account for contracts or p||
||Deferred Income - Unrestricted & designated|fu|
||Deferred Income - Restricted funds||
||Deferred Income - Endowment funds||
||Finance lease and HP contracts||
||Trade creditors||
||Accruals||
||Due to group undertakings||
||Corporation tax||
||PAYE, NIC VAT and other taxes||
||Other creditors||
## **Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba
## **Defined contribution schemes - assets & liabilities**
TB 456 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
|**Creditors greater than 1yr**|Bank loans|||
|---|---|---|---|
||Bank overdrafts|||
||Finance lease and HP contracts|||
||Accruals for grants payable|||
||Payment received onaccount for contracts|or p
summary'||
||Deferred Income - Unrestricted & designated fu
nfirm that you h|||
||Deferred Income - Restricted funds|||
||Deferred Income - Endowment funds|||
||DO NOT USE - For future requirements|||
||Trade creditors|||
||Accruals|et||
||Due to group undertakings|nput)||
||Corporation tax|||
||PAYE, NIC VAT and other taxes|||
||Defined benefit pension fund asset/liability - ov|||
||Defined contributions pension fund asset/liabili|||
||Other creditors|||
|**Charitable provisions and funding com**Opening balances||||
||Provisions and commitments made in the year|||
|Amounts charged against the provisions and commitments in the year||||
||Reversals of unused amounts in the year|||
|**Deferred tax**|B/fwd|||
||Charged to the p/l account|||
|**_Funds of the charity_**||summary'||
|||nfirm that you h||
|**Unanalysed funds bt fwd**||||
|**Unanalysed surplus/deficit from prior period £-16106.12**||y funds Step 24||
|**Share Capital**||et||
|**_Called up share capital_**|B/fwd|nput)||
||Shares issued|||
||Shares redeemed|||
|**_Share premium_**|B/fwd|||
||On shares issued|||
||Expenses of issue|||
|**Unrestricted and designated funds**||||
|**_Unrestricted funds - Revenue_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
||(Surplus)/Deficit|||
|**_Designated Revenue Funds_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
|**_Designated Fixed Asset Funds_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
|**_Unrestricted Revaluation Reserve_**|Bt fwd from prior period|||
||Transfers in - credit - out debit|||
||Revaluation surpluses/deficits in the year|||
TB 457 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|||summary'|
|**Restricted funds**||nfirm that you h|
|**_Restricted Revenue Funds_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
||(Surplus)/Deficit||
|**_Restricted Fixed Asset Funds_**|Bt fwd from prior period|et|
||Transfers in - credit - out debit|nput)|
|**_Restricted Revaluation Reserve_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
||Revaluation surpluses/deficits in the year||
|**Pension reserve - unrestricted**|Bt fwd from prior period||
||Debits charged to funds||
||Credits - credited to funds||
|**Totals (all should be zero)**||nput)|
|**After entering the trial balance,check it balances by clicking the VT '123'**|||
|**If you have correctly entered the**|**Trial Balance, click the link below, to**|**tak**|
|Return to'Home-step summary'|||
|Return to step 23 to confirm that you have completed the Trial Balance entry|||
|Return to top of TB|||
|Goto TB-income|||
|Goto TB-gains|||
|Goto TB-expenses|||
|Goto TB-Balance sheet|||
|Return to step 23 to confirm that you have completed the Trial Balance entry|||
TB 458 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB? _All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
have comple
**s section in**
**TB there is n**
**TB there is n**
**TB there is n**
**TB there is n**
**TB there is n**
**TB there is n**
**TB there is n**
**TB there is n**
**TB there is n**||||have comple|have comple|
|---|---|---|---|---|---|
||**HELP!**
ACTIVITY BASED ACCOUNTS|||||
|||||||
||**HELP!**
CHANGING TB SUBHEADINGS|||||
|||||||
||**HELP**
!|||||
||**HELP!**
|||||
||
**HELP!**
|||||
||
**HELP!**
|||||
|||||||
|||||||
||**HELP!**
|||||
||
**HELP!**
|||||
|||||||
|||||||
|**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
have comple|||**_Income from charitable activities_**|||
|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**||**_Income from charitable activities_**||
|---|---|---|---|---|
|||||have comple|
|**Subheadings are more fully described in**||**SORP 4.27 to 4.43**|||
|**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||
|**HELP!**|
Primary purpose and ancillary trading||||
||||**You can alter any of these descriptions**||
|||1|Sale of goods and services in accordance||
||||with the charity's objects||
|**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||
|||3|Admission fees- Exhibitions and galleries||
TB 459 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**|||
|---|---|---|---|---|---|---|
||||4|Ticket Sales|||
||||5|Commission Received - charitable activities|||
||||6|Ancillary trading in support of charitable|||
|||||objects|||
||||7|Ancillary trading in support of primary|||
|||||purpose trading|||
||||8|Sales of goods and services made or
provide~~d by beneficiaries~~|have comple||
||||9|Letting of property for charitable purposes|||
||||10|Management fees and charges received|||
||||11|Membership subscriptions in return for|||
|||||services|||
||||12|Spare heading- replace with text|||
|**HELP!**||Taxation and VAT-SOFA A2a|13|Spare heading- replace with text|||
|**_ine heading A2 (b)_**|||**_Charitable income from funders_**||||
|**HELP!**
|-Income from funders-Subheadings||||||
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**||||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities|**TB there is n**||
||||2|Performance related grants from public
bodies to fund charitable activities|**TB there is n**||
||||3|Contractual payments from non public bodies
to fund charitable activities
**TB there is n**|||
||||4|Performance related grants from non public
bodies to fund charitable activities|**TB there is n**||
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text
**TB there is n**|||
||||6|Spare heading 1 broad heading with no|||
|||||analysis- replace with text|||
||||7|Spare heading 2- broad heading with no|||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text|||
|**_ine heading A3_**||||**_Income from other, non charitable, tradi_**|||
|**HELP!**
||Income from other trading activities|||||
|**ubhea**||**ings are more fully described in**|**SORP 4.27**~~**to 4.43**~~||have comple||
|||||**You can alter any of these descriptions, exc**|||
|**HELP!**||
Fundraising trading|1|Trading activities to raise funds for the
charity|||
|**HELP!**||
Fundraising events|2|Income from fundraising events|||
|**HELP!**|
|Non primary purpose trading|3|Income from fundraisingevents|||
|**HELP!**|
|Non charitable trading|4|Non-charitabletrading activities|||
|**HELP!**
|Non charitable commission||5|Commission received - non charitable
activities|||
|**HELP!**
|Sale of donated goods||6|Incomefromthe sale ofdonated goods|||
|**HELP!**|
Trading by subsidiaries||7|Non-charitable trading activities of subsidiary
entities|||
**Subheadings are more fully described in SORP 4.27** ~~**to 4.43**~~
TB 460 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
|||8|Membership subscriptions and sponsorships|
|**HELP!** Membership subscriptions-for|||as, a payment for goods or services|
|goods|and services-not as donations|||
|||9|Income from letting and licensing of property|
|**HELP!**Income from letting and licensing|||for non charitable purposes|
|**HELP!**
|Sponsorship for benefits|10|Sponsorships and social lotteries which
cannot be considered pure donations|
|**HELP!**|
Salaries recharged to other organis|11|Salaries recharged to other organisations|
|**HELP!**
|Sale of bought in goods|12|Sale of bought in goods|
|**HELP!**
|Amending headings-blue cells|13|Spare heading- replace with text|
|**_ine heading A4_**|||**_Investment income_**|
|**HELP!**
|Income from investments||**HELP!**
Complying with the SORP-Investment|
||||have comple|
|**Subheadings are more fully described in SORP 4.27 to 4.43**||||
|||**You can****_only_ alter blue shaded descriptions**||
|**HELP!**
|Amending headings-blue cells|1|PropertyRental Income|
|||2|Dividend Income|
|**HELP!**Amending headings-yellow cells||||
|**HELP!**
|Bank interest|3|Bank Interest Receivable|
|**HELP!**
|Other interest|4|Non Bank interest receivable|
|||5|Other InvestmentIncome|
|**HELP!**Taxation and VAT-SOFA A4||6|Spare heading- replace with text|
|||7|Spareheading- replacewithtext|
|||8|Spare heading- replace with text|
|**_ine he_**|**_ading A5_**||**_Other income_**|
## _**ine heading A5**_
**HELP!** Other income
**Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
have comple
|**_Gains and Losses_**|**You can****_only_ alter blue shaded descriptions**|
|---|---|
|||
|1
2
3
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets||
|4
Realised losses on the disposal of intangible
assets||
|5
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text||
|||
|**Other**||
|6
7Sundry other income
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells||
|8 Conversion of endowment funds into income
9
10
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’||
|11 Insurance claims- Revenueitems
**HELP!**
Insurance claims||
TB 461 01/30/2025
**Workbook properties have been set up DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
## _**ine heading D1**_
_**Net revaluation gains/losses on assets inclu**_
**HELP!** Revaluation of fixed assets
**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**
have comple
**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure**
## _**ine heading D2**_
_**Net gains/Losses on Investment ass**_
**HELP!** Changing the headings and descriptions in this section **HELP!** Realised and unrealised gains on investment assets
**A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41**
**HELP!** Amending headings - yellow cells
Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries
## **B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**
Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should b Mixed Motive investments should be included here_
## _**ine heading D3**_
## _**Net actuarial gains on defined pension b**_
**HELP!** Net actuarial gains on defined pension benefit schemes
**he requirements are more fully described in SORP 4.39 to 4.416**
have comple
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
_**ine heading D3 (a) Extraordinary items**_ **HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 462 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**HELP!** Allocating costs -how do entries appear in the accounts?
## _**Costs specifically attributable to activities:-** ine heading B1_ **Costs of raising funds**
have comple
**Expenditure on raising funds and costs of investment management**
|**HELP!**
Amending headings-blue cells|**HELP!**
Amending headings-blue cells|Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
Movement in stock for non primary purpose
trading
Costs of seeking donations,grants and
legacies|
|---|---|---|
||||
|**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure|||
|**HELP!**
|||
||||
||||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**THIS ROW -Group consolidated**
**accounts only**|||
||||
||||
_**ine heading B2**_
**Expenditure on charitable activities**
## _**Expenditure on charitable activities**_
have comple **HELP!** What the SORP requires in this section
TB 463 01/30/2025
|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grantsmade to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
have comple|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grantsmade to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
have comple|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grantsmade to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
have comple|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grantsmade to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
have comple|
|---|---|---|---|
||**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure|||
||||Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4|
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||
||**HELP!**
|||
|||||
||**HELP!**
|Amending headings-blue cells||
|||||
**The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them**
|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement|**Primary purpose and ancillary trading**
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
**HELP!**
Entering stock movement||goods for primary purpose trading
goods forprimary purpose trading
have comple|
|---|---|---|---|
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement|||
|||||
||**HELP!**
Entering stock movement|||
TB 464 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|||Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
Marketing and advertising of primary purpose
trading|
|**HELP!**Amending headings-yellow cells|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
||||
||||
## _**ine heading B3**_
## _**Governance costs**_
have comple
_**Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|
|---|---|---|
|||Trustees' remuneration
NIC on Trustees' remuneration|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs|
|**HELP!**
|||
|**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance|
|||Benefitspaid to trustees|
|**HELP!**
Amending headings-blue cells||Sparegovernance costs 1|
|||Spare governance costs 2
Spare governance costs 3|
||||
_**ine heading B3 Other expenditure unrelated to fundraising**_ have comple
|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|||
|---|---|---|---|---|
|**_Warning !! If expenditure in this category exceeds specified limits (either percentage_**|||**_of income o_**||
|**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**|||||
|**THIS ROW -Group accounts only**||Non charitable expenditure of tradingsubsidiar|||
|**HELP!**
|Amending headings-blue cells|Fines andpenalties|||
|**HELP!**
|Matching income and expenditure|Spare heading- other 1|||
|||Spareheading-other 2|e||
|||Spareheading-other3|||
|||Spare heading- other 4|||
|||Spare heading- other 5|||
|HELP!|Ex Gratia payments|ExGratia payments|||
||||||
_**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation**_
have comple
TB 465 01/30/2025
## **Workbook properties have been set up**
|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
have comple|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
have comple|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
have comple|
|---|---|---|
|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|||
|
**HELP!**|||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
|**HELP!**
|Amending headings-blue cells||
||||
||||
||||
|**Volunteer costs**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|||Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2
Rent payable under operating leases
Licence feespayable
Service charges payable
Rates and water charges
Room Hire
Light heat and power
have comple|
|**Premises Expenses**|||
|**This row is for operating leases only**|||
|**This row is for NON operating leases**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|**These are NOT operating leases**|||
|**HELP!**Amending headings-yellow cells|||
TB 466 01/30/2025
|**Workbook properties have been set up**
Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
**Administrative overheads**
Telephone, fax and internet
Postage
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
have comple|**Workbook properties have been set up**
Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
**Administrative overheads**
Telephone, fax and internet
Postage
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
have comple|
|---|---|
|||
|**Administrative overheads**||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||
||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|
|||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**
Assurance -Non audit or examination
Feespa~~id to the examiner~~'~~s firm~~
Tax advisoryfees
Other financial services
**Professional fees paid to advisors other than the auditor or examiner**
Tax advice
Legal fees
Consultancy fees
Management fees
Other legal and professional
Legal and professional spare (1)
**HELP!**Amending headings-yellow cells
**HELP!**
Amending headings-blue cells
Accountancy fees other than examination or
audit fees
**HELP!**
Matching income and expenditure
have comple||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||
|||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**||
|---|---|---|---|---|
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination|||
|||Feespa~~id to the examiner~~'~~s firm~~|have comple||
|||Tax advisoryfees|||
|||Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees|||
|**HELP!**
|Matching income and expenditure|Tax advice|||
|||Legal fees|||
|||Consultancy fees|||
|||Management fees|||
|||Other legal and professional|||
|||Legal and professional spare (1)|||
TB 467 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
|**Financial costs**||||
|---|---|---|---|
|**HELP!**
How to enter bank charges|Bank charges|||
|**HELP!**
Amending headings-blue cells|Bank charges|have comple||
||Hire Purchase interest|||
|**HELP****_!_**How to enter interest in these|Loan interest|||
|rows|Bank interest payable|||
|**Depreciation and amortisation**||||
|**HELP!**
How to enter depn and
amortisation|Intangible Fixed Assets - Amortisation
Heritage Assets - Depreciation|||
||Land and Buildings - Depreciation|||
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**|Plant & Machinery - Depreciation
|||
||Motor Vehicles - Depreciation|||
|**_This row is not included in the TB_**||||
|**_totals, as the individual rows above are_**
**_included in the totals_**|**Depreciation & Amortisation in total for the**
|||
|**Charitable provisions and funding commitments- See SORP 7.39**||||
|**HELP!**
Provisions, commitments etc|Provisions and commitments made in the year|||
||**Amounts charged against the provisions**|||
|**HELP!**Amending headings-yellow cells|**and commitments in the year**|||
||Reversals of unused amounts in the year|||
|||
|---|---|
|**Taxation - most of this section may not apply to many charities - this cate**
**Do not amend headings in this section as they are**~~**used for disclosures**~~
Corporation tax
Corporation tax -prioryear adjustments
Deferred tax
Inome taxpayable
Loss on VAT flat rate scheme
**Retained (surplus)/deficit**
**_Balance Sheet of the Charity_**
HELP! Altering fixed asset headings
**Intangible Fixed Assets**
Cost - b/fwd
Cost - additions
Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals
**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate
have comple
4
have comple||
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate||
|**HELP!**
**HELP!**||
|**HELP!**||
|**Retained (surplus)/deficit**||
|||
|||
|**_Balance Sheet of the Charity_**||
|||
|HELP! Altering fixed asset headings||
|||
|**Intangible Fixed Assets**||
|||
TB 468 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been**|**Workbook properties have been**|**set up**||
|---|---|---|---|
|HELP! Altering fixed asset headings||||
|**Heritage Assets**||Cost - b/fwd||
|||Cost - additions||
|HELP! Allocating|revaluation from other|||
|assets?||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Land and Buildings**||Cost - b/fwd||
|||Cost - additions||
|HELP! Allocating|revaluation to other|||
|assets||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Plant & Machinery**||Cost - b/fwd||
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - provided in year||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Motor Vehicles**||Cost - b/fwd||
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - provided in year||
|||Depn - disposals||
|**Listed investments**||B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|**If module 22 applies all pooled investments**||||
|**should be included here and analysed in**||Disposals||
||**notes**|||
|**Investment properties**||B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|||Disposals|have comple|
|HELP! Altering fixed asset headings||||
|**Other Unlisted**|**Investments**|B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|||Write down under SORP 10.51 - non group as||
|||Write down under SORP 10.51 - group underta||
|||Disposals||
|HELP! Altering fixed asset headings||||
TB 469 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Investments in subsidiaries**|||
||B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Disposals||
|**Social investments**|B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Write down under SORP 10.50||
||Disposals||
|**Stocks**|Stocks||
|**Debtors - due in less than one year**|Trade debtors||
||Due from group undertakings||
||Prepayments and accrued income||
||Other debtors||
|**Debtors - due in more than one year**|||
|**Current asset investments**|Cash on deposit - less than 3 months notice|have comple|
||Cash on deposit - more than 3 months notice||
||Investment properties held for sale||
||Investments in group undertakings held for sal||
||Listed investments||
||Other investments||
|**Bank and cash balances**|Bank balances in credit||
||Petty cash and floats||
|**Creditors less than 1yr**|Bank overdrafts||
||Bank loans||
||Accruals for grants payable||
||Payment received on account for contracts or p||
||Deferred Income - Unrestricted & designated|fu|
||Deferred Income - Restricted funds||
||Deferred Income - Endowment funds||
||Finance lease and HP contracts||
||Trade creditors||
||Accruals||
||Due to group undertakings||
||Corporation tax||
||PAYE, NIC VAT and other taxes||
||Other creditors||
## **Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba
## **Defined contribution schemes - assets & liabilities**
TB 470 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
**Creditors greater than 1yr** Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fuhave comple Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors **Charitable provisions and funding com** Opening balances Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year **Deferred tax** B/fwd Charged to the p/l account _**Funds of the charity**_ have comple **Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period** ~~**£-16106.12**~~ 4 **Share Capital** _**Called up share capital**_ B/fwd Shares issued Shares redeemed _**Share premium**_ B/fwd On shares issued Expenses of issue **Unrestricted and designated funds** _**Unrestricted funds - Revenue**_ Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit _**Designated Revenue Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Designated Fixed Asset Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Unrestricted Revaluation Reserve**_ Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year
TB 471 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|
|**Restricted funds**|have comple|
|**_Restricted Revenue Funds_**|Bt fwd from prior period|
||Transfers in - credit - out debit|
||(Surplus)/Deficit|
|**_Restricted Fixed Asset Funds_**|Bt fwd from prior period|
||Transfers in - credit - out debit|
|**_Restricted Revaluation Reserve_**|Bt fwd from prior period|
||Transfers in - credit - out debit|
||Revaluation surpluses/deficits in the year|
|**Pension reserve - unrestricted**|Bt fwd from prior period|
||Debits charged to funds|
||Credits - credited to funds|
|**Totals (all should be zero)**||
|**After entering the trial balance,check it balances by clicking the VT '123'**||
|**If you have correctly entered the**|**Trial Balance, click the link below, to tak**|
|Return to'Home-step summary'||
|Return to step 23 to confirm that you have completed the Trial Balance entry||
|Return to top of TB||
|Goto TB-income||
|Goto TB-gains||
|Goto TB-expenses||
|Goto TB-Balance sheet||
|Return to step 23 to confirm that you have completed the Trial Balance entry||
TB 472 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB?
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi_
_You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**_SOFA Line heading A1_**
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
Donations and gifts
**HELP!**
Legacies
**HELP!**
Amending headings-yellow cells
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
**HELP!**
Amending headings-blue cells
**HELP!**
Taxation and VAT-SOFA A1|||eted the Tria|eted the Tria|eted the Tria|
|---|---|---|---|---|---|
||**HELP!**
ACTIVITY BASED ACCOUNTS|||||
|||||||
||**HELP!**
CHANGING TB SUBHEADINGS|||||
|||||||
|||||||
|||||||
||**HELP!**
INCOME RECOGNITION RULES|||||
|||||||
|||||||
||**HELP!**
Donations and gifts
**HELP!**
Legacies|||||
|||||||
||**HELP!**
Amending headings-yellow cells|||||
||**HELP**
!|Members subs as donations||||
||**HELP!**
|Sponsorship
Donated goods and services
Capital grants||||
||
**HELP!**
|||||
||
**HELP!**
|||||
|||||||
|||||||
||**HELP!**
|Amending headings-blue cells
Taxation and VAT-SOFA A1||||
||
**HELP!**
|||||
|||||||
|||||||
|**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
eted the Tria||||**_Income from charitable activities_**||
|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**||**_Income from charitable activities_**||
|---|---|---|---|---|
|||||eted the Tria|
|**Subheadings are more fully described in**||**SORP 4.27 to 4.43**|||
|**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||
|**HELP!**|
Primary purpose and ancillary trading||||
||||**You can alter any of these descriptions**||
|||1|Sale of goods and services in accordance||
||||with the charity's objects||
|**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||
|||3|Admission fees- Exhibitions and galleries||
TB 473 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**|||
|---|---|---|---|---|---|---|
||||4|Ticket Sales|||
||||5|Commission Received - charitable activities|||
||||6|Ancillary trading in support of charitable|||
|||||objects|||
||||7|Ancillary trading in support of primary|||
|||||purpose trading|||
||||8|Sales of goods and services made or
~~provided by beneficiaries~~|eted the Tria||
||||9|Letting of property for charitable purposes|||
||||10|Management fees and charges received|||
||||11|Membership subscriptions in return for|||
|||||services|||
||||12|Spare heading- replace with text|||
|**HELP!**||Taxation and VAT-SOFA A2a|13|Spare heading- replace with text|||
|**_ine heading A2 (b)_**|||**_Charitable income from funders_**||||
|**HELP!**
|-Income from funders-Subheadings||||||
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**||||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities|**no analysis**||
||||2|Performance related grants from public
bodies to fund charitable activities|**no analysis**||
||||3|Contractual payments from non public bodies
to fund charitable activities|
**no analysis**||
||||4|Performance related grants from non public
bodies to fund charitable activities|**no analysis**||
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text|
**no analysis**||
||||6|Spare heading 1 broad heading with no|||
|||||analysis- replace with text|||
||||7|Spare heading 2- broad heading with no|||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text|||
|**_ine heading A3_**||||**_Income from other, non charitable, tradi_**|||
|**HELP!**
||Income from other trading activities|||||
|**Subheadings are more fully described in**|||~~**SORP 4.27 to 4.43**~~||eted the Tria||
|||||**You can alter any of these descriptions, exc**|||
|**HELP!**||
Fundraising trading|1|Trading activities to raise funds for the
charity|||
|**HELP!**||
Fundraising events|2|Income from fundraising events|||
|**HELP!**|
|Non primary purpose trading|3|Income from fundraisingevents|||
|**HELP!**|
|Non charitable trading|4|Non-charitabletrading activities|||
|**HELP!**
|Non charitable commission||5|Commission received - non charitable
activities|||
|**HELP!**
|Sale of donated goods||6|Incomefromthe sale ofdonated goods|||
|**HELP!**|
Trading by subsidiaries||7|Non-charitable trading activities of subsidiary
entities|||
TB 474 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
|||8|Membership subscriptions and sponsorships|
|**HELP!** Membership subscriptions-for|||as, a payment for goods or services|
|goods|and services-not as donations|||
|||9|Income from letting and licensing of property|
|**HELP!**Income from letting and licensing|||for non charitable purposes|
|**HELP!**
|Sponsorship for benefits|10|Sponsorships and social lotteries which
cannot be considered pure donations|
|**HELP!**|
Salaries recharged to other organis|11|Salaries recharged to other organisations|
|**HELP!**
|Sale of bought in goods|12|Sale of bought in goods|
|**HELP!**
|Amending headings-blue cells|13|Spare heading- replace with text|
|**_ine heading A4_**|||**_Investment income_**|
|**HELP!**
|Income from investments||**HELP!**
Complying with the SORP-Investment|
||||eted the Tria|
|**Subheadings are more fully described in SORP 4.27 to 4.43**||||
|||**You can****_only_ alter blue shaded descriptions**||
|**HELP!**
|Amending headings-blue cells|1|PropertyRental Income|
|||2|Dividend Income|
|**HELP!**Amending headings-yellow cells||||
|**HELP!**
|Bank interest|3|Bank Interest Receivable|
|**HELP!**
|Other interest|4|Non Bank interest receivable|
|||5|Other InvestmentIncome|
|**HELP!**Taxation and VAT-SOFA A4||6|Spare heading- replace with text|
|||7|Spareheading- replacewithtext|
|||8|Spare heading- replace with text|
|**_ine he_**|**_ading A5_**||**_Other income_**|
_**ine heading A5 Other income**_ **HELP!** Other income **Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
eted the Tria
|**_Gains and Losses_**|**You can****_only_ alter blue shaded descriptions**|
|---|---|
|||
|1
2
3
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets||
|4
Realised losses on the disposal of intangible
assets||
|5
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text||
|||
|**Other**||
|6
7Sundry other income
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells||
|8 Conversion of endowment funds into income
9
10
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’||
|11 Insurance claims- Revenueitems
**HELP!**
Insurance claims||
TB 475 01/30/2025
**Workbook properties have been set up DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
## _**ine heading D1**_
_**Net revaluation gains/losses on assets inclu**_
**HELP!** Revaluation of fixed assets
**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**
eted the Tria
**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure**
## _**ine heading D2**_
## _**Net gains/Losses on Investment ass**_
**HELP!** Changing the headings and descriptions in this section **HELP!** Realised and unrealised gains on investment assets
**A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41**
**HELP!** Amending headings - yellow cells
Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries
## **B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**
Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should b Mixed Motive investments should be included here_
## _**ine heading D3**_
## _**Net actuarial gains on defined pension b**_
**HELP!** Net actuarial gains on defined pension benefit schemes
**he requirements are more fully described in SORP 4.39 to 4.416**
eted the Tria
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
_**ine heading D3 (a) Extraordinary items**_ **HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 476 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**HELP!** Allocating costs -how do entries appear in the accounts?
_**Costs specifically attributable to activities:-** ine heading B1_ **Costs of raising funds**
eted the Tria
**Expenditure on raising funds and costs of investment management**
|**HELP!**
Amending headings-blue cells|**HELP!**
Amending headings-blue cells|Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
Movement in stock for non primary purpose
trading
Costs of seeking donations,grants and
legacies|
|---|---|---|
||||
|**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure|||
|**HELP!**
|||
||||
||||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**THIS ROW -Group consolidated**
**accounts only**|||
||||
||||
## _**ine heading B2**_
**Expenditure on charitable activities**
## _**Expenditure on charitable activities**_
eted the Tria **HELP!** What the SORP requires in this section
TB 477 01/30/2025
|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
eted the Tria|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
eted the Tria|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
eted the Tria|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
eted the Tria|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
eted the Tria|
|---|---|---|---|---|
||**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure||||
|||||Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4|
||**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
||**HELP!**
||||
||||||
||**HELP!**
|Amending headings-blue cells|||
||||||
**The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them**
|**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost ofgoods forprimary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
eted the Tria|**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost ofgoods forprimary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
eted the Tria|**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost ofgoods forprimary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
eted the Tria|**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost ofgoods forprimary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
eted the Tria|
|---|---|---|---|
||**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement|||
||||Cost of goods for primary purpose trading
Movement in stock for ancillary trading
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries|
|||||
||**HELP!**
Entering stock movement|||
TB 478 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|||Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
Marketing and advertising of primary purpose
trading|
|**HELP!**Amending headings-yellow cells|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
||||
||||
## _**ine heading B3**_
## _**Governance costs**_
eted the Tria
_**Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|
|---|---|---|
|||Trustees' remuneration
NIC on Trustees' remuneration|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs|
|**HELP!**
|||
|**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance|
|||Benefitspaid to trustees|
|**HELP!**
Amending headings-blue cells||Sparegovernance costs 1|
|||Spare governance costs 2
Spare governance costs 3|
||||
## _**ine heading B3 Other expenditure unrelated to fundraising**_
eted the Tria
|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**||
|---|---|---|---|---|
||**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**||||
||**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**||||
||**THIS ROW -Group accounts only**||Non charitable expenditure of tradingsubsidiar||
||**HELP!**
|Amending headings-blue cells|Fines andpenalties||
||**HELP!**
|Matching income and expenditure|Spare heading- other 1||
||||Spare heading- other 2||
||||Spareheading-other3||
||||Spare heading- other 4||
||||Spare heading- other 5||
||HELP!|Ex Gratia payments|ExGratia payments||
_**Other items of expenditure which will require allocation to activities**_ eted the Tria _**Non specific support costs requiring allocation**_
TB 479 01/30/2025
## **Workbook properties have been set up**
|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
eted the Tria|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
eted the Tria|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
eted the Tria|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
eted the Tria|
|---|---|---|---|
|**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||||
|
**HELP!**||||
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|||
|**HELP!**
||||
|**HELP!**
|Amending headings-blue cells|||
|||||
|||||
|||||
|**Volunteer costs**||||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||||
|||||
|**Premises Expenses**||||
|**This row is for operating leases only**||||
|**This row is for NON operating leases**||||
||||Service charges payable
Rates and water charges
Room Hire
Light heat and power|
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||||
|**These are NOT operating leases**||||
|**HELP!**Amending headings-yellow cells||||
TB 480 01/30/2025
|**Workbook properties have been set up**
Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
**Administrative overheads**
Telephone, fax and internet
Postage
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
eted the Tria|**Workbook properties have been set up**
Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
**Administrative overheads**
Telephone, fax and internet
Postage
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
eted the Tria|**Workbook properties have been set up**
Cleaning and waste management
Property insurance
Premises spare (1)
Premises spare (2)
**Administrative overheads**
Telephone, fax and internet
Postage
Premises repairs, renewals and maintenance
Premises repairs, renewals and maintenance
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
eted the Tria|
|---|---|---|
||||
|**Administrative overheads**|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|
||||
**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**
|**HELP!**Amending headings-yellow cells|**HELP!**Amending headings-yellow cells|Assurance -Non audit or examination|||
|---|---|---|---|---|
|||~~Feespaid to the examiner~~'~~s firm~~|eted the Tria||
|||Tax advisoryfees|||
|||Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees|||
|**HELP!**
|Matching income and expenditure|Tax advice|||
|||Legal fees|||
|||Consultancy fees|||
|||Management fees|||
|||Other legal and professional|||
|||Legal and professional spare (1)|||
TB 481 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
## **Financial costs**
|**HELP!**
How to enter bank charges
**HELP!**
Amending headings-blue cells
**HELP****_!_**How to enter interest in these
rows|Bank charges
Bank charges
eted the Tria|
|---|---|
|
**HELP****_!_**
rows||
|**Depreciation and amortisation**||
|**HELP!**
How to enter depn and
amortisation||
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**||
|**_This row is not included in the TB_**
**_totals, as the individual rows above are_**
**_included in the totals_**||
## **Taxation - most of this section may not apply to many charities - this cate**
|**Do not amend headings in this section a**|~~**s they are used for disclosures**~~
eted the Tria|
|---|---|
|||
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate||
|**HELP!**
**HELP!**||
|**HELP!**||
|**Retained (surplus)/deficit**||
|||
|||
|**_Balance Sheet of the Charity_**||
|||
|HELP! Altering fixed asset headings||
|||
|**Intangible Fixed Assets**||
|||
||Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals|
TB 482 01/30/2025
## **Workbook properties have been set up**
||Cost - b/fwd
Cost - additions
Revaluation in year
Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals
Cost - b/fwd
Cost - additions
Revaluation in year
Cost - disposals
Depn - b/fwd
Depn - charge for the year
Depn - revaluation
Depn - disposals
Cost - b/fwd
Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
Cost - b/fwd
Cost - additions
Cost - disposals
Depn - b/fwd
Depn - provided in year
Depn - disposals
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
eted the Tria|
|---|---|
|HELP! Altering fixed asset headings||
|**Heritage Assets**||
|||
|HELP! Allocating revaluation from other
assets?||
|||
|HELP! Altering fixed asset headings||
|**Land and Buildings**||
|||
|HELP! Allocating revaluation to other
assets||
|||
|HELP! Altering fixed asset headings||
|**Plant & Machinery**||
|||
|HELP! Altering fixed asset headings||
|**Motor Vehicles**||
|**Listed investments**
**Investment properties**
**If module 22 applies all pooled investments**
**should be included here and analysed in**
**notes**||
|HELP! Altering fixed asset headings|B/fwd
Additions
Unrealised gains (-)/ losses
Write down under SORP 10.51 - non group as
Write down under SORP 10.51 - group underta
Disposals|
|**Other Unlisted Investments**||
|||
|HELP! Altering fixed asset headings||
TB 483 01/30/2025
|**Workbook properties have been set up**
**Investments in subsidiaries**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**Social investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Write down under SORP 10.50
Disposals
**Stocks**
Stocks
**Debtors - due in less than one year**
Trade debtors
Due from group undertakings
Prepayments and accrued income
Other debtors
**Debtors - due in more than one year**
**Current asset investments**
Cash on deposit - less than 3 months notice
Cash on deposit - more than 3 months notice
Investment properties held for sale
Investments in group undertakings held for sal
Listed investments
Other investments
**Bank and cash balances**
Bank balances in credit
Petty cash and floats
**Creditors less than 1yr**
Bank overdrafts
Bank loans
Accruals for grants payable
Payment received on account for contracts or p
Deferred Income - Unrestricted & designated fu
Deferred Income - Restricted funds
Deferred Income - Endowment funds
Finance lease and HP contracts
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Other creditors
eted the Tria|**Workbook properties have been set up**
**Investments in subsidiaries**
B/fwd
Additions
Unrealised gains (-)/ losses
Disposals
**Social investments**
B/fwd
Additions
Unrealised gains (-)/ losses
Write down under SORP 10.50
Disposals
**Stocks**
Stocks
**Debtors - due in less than one year**
Trade debtors
Due from group undertakings
Prepayments and accrued income
Other debtors
**Debtors - due in more than one year**
**Current asset investments**
Cash on deposit - less than 3 months notice
Cash on deposit - more than 3 months notice
Investment properties held for sale
Investments in group undertakings held for sal
Listed investments
Other investments
**Bank and cash balances**
Bank balances in credit
Petty cash and floats
**Creditors less than 1yr**
Bank overdrafts
Bank loans
Accruals for grants payable
Payment received on account for contracts or p
Deferred Income - Unrestricted & designated fu
Deferred Income - Restricted funds
Deferred Income - Endowment funds
Finance lease and HP contracts
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Other creditors
eted the Tria|
|---|---|
|**Investments in subsidiaries**||
|**Social investments**
**Stocks**
**Debtors - due in less than one year**
**Debtors - due in more than one year**
**Current asset investments**
**Bank and cash balances**
**Creditors less than 1yr**||
||
Cash on deposit - more than 3 months notice
Investment properties held for sale
Investments in group undertakings held for sal
Listed investments
Other investments
Bank balances in credit
Petty cash and floats
Bank overdrafts
Bank loans
Accruals for grants payable
Payment received on account for contracts or p
Deferred Income - Unrestricted & designated fu
Deferred Income - Restricted funds
Deferred Income - Endowment funds
Finance lease and HP contracts
Trade creditors
Accruals
Due to group undertakings
Corporation tax
PAYE, NIC VAT and other taxes
Other creditors|
## **Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba
## **Defined contribution schemes - assets & liabilities**
TB 484 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
**Creditors greater than 1yr** Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fueted the Tria Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors
## **Charitable provisions and funding com** Opening balances
Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year **Deferred tax** B/fwd Charged to the p/l account
## _**Funds of the charity**_
eted the Tria **Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 Share Capital** _**Called up share capital**_ B/fwd Shares issued Shares redeemed _**Share premium**_ B/fwd On shares issued Expenses of issue **Unrestricted and designated funds** _**Unrestricted funds - Revenue**_ Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit _**Designated Revenue Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Designated Fixed Asset Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Unrestricted Revaluation Reserve**_ Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year
TB 485 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|
|**Restricted funds**|eted the Tria|
|**_Restricted Revenue Funds_**|Bt fwd from prior period|
||Transfers in - credit - out debit|
||(Surplus)/Deficit|
|**_Restricted Fixed Asset Funds_**|Bt fwd from prior period|
||Transfers in - credit - out debit|
|**_Restricted Revaluation Reserve_**|Bt fwd from prior period|
||Transfers in - credit - out debit|
||Revaluation surpluses/deficits in the year|
|**Pension reserve - unrestricted**|Bt fwd from prior period|
||Debits charged to funds|
||Credits - credited to funds|
|**Totals (all should be zero)**||
|**After entering the trial balance,check it balances by clicking the VT '123'**||
|**If you have correctly entered the**|**Trial Balance, click the link below, to tak**|
|Return to'Home-step summary'||
|Return to step 23 to confirm that you have completed the Trial Balance entry||
|Return to top of TB||
|Goto TB-income||
|Goto TB-gains||
|Goto TB-expenses||
|Goto TB-Balance sheet||
|Return to step 23 to confirm that you have completed the Trial Balance entry||
TB 486 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB?
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
al Balance e
|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**amounting t**
**s required i**
**s required i**
**s required i**
**s required i**
**s required i**
**s required i**
**s required i**
**s required i**
**s required i**|**HELP!**
ACTIVITY BASED ACCOUNTS|**HELP!**
ACTIVITY BASED ACCOUNTS|**HELP!**
ACTIVITY BASED ACCOUNTS|**_Donations & Legacies_**
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
A1 Income from donations and legacies|
|---|---|---|---|---|
||||||
||**HELP!**
CHANGING TB SUBHEADINGS||||
||||||
||||||
||**HELP!**
INCOME RECOGNITION RULES||||
||||||
|||||**You can****_only_ alter blue shaded descriptions**|
||1 Donations and gifts from individuals
2 Legacies receivable
3
4
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**amounting t**
**s required i**
**s required i**
**s required i**||||
||**HELP**
!|**5**Membership subscriptions as donations
Members subs as donations|||
||**HELP!**
|6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
Sponsorship
Donated goods and services
Capital grants
Capital grants from government and public
bodies
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**s required i**
**s required i**
**s required i**
**s required i**
**s required i**
**s required i**|||
||
**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
|**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
a|||**_Income from charitable activities_**||
||||a||
|||||**_Primary purpose and ancillary trading_**|
||**HELP!**
Primary purpose and ancillary trading||||
|||||**You can alter any of these descriptions**|
||1
Sale of goods and services in accordance
with the charity's objects||||
||2 Residentialcarefees
**HELP!**
Amending headings-blue cells||||
||3 Admission fees- Exhibitions and galleries
||||
|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**||**_Income from charitable activities_**||
|---|---|---|---|---|---|
||||||a|
|**Subheadings are more fully described in**|||**SORP 4.27 to 4.43**|||
||**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||
||**HELP!**|
Primary purpose and ancillary trading||||
|||||**You can alter any of these descriptions**||
||||1|Sale of goods and services in accordance||
|||||with the charity's objects||
||**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||
||||3|Admission fees- Exhibitions and galleries||
al Balance e
TB 487 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**||||
|---|---|---|---|---|---|---|---|
||||4|Ticket Sales||||
||||5|Commission Received - charitable activities||||
||||6|Ancillary trading in support of charitable||||
|||||objects||||
||||7|Ancillary trading in support of primary||||
|||||purpose trading||||
||||8|Sales of goods and services made or
~~provided by beneficiaries~~|al||Balance e|
||||9|Letting of property for charitable purposes||||
||||10|Management fees and charges received||||
||||11|Membership subscriptions in return for||||
|||||services||||
||||12|Spare heading- replace with text||||
|**HELP!**||Taxation and VAT-SOFA A2a|13|Spare heading- replace with text||||
|**_ine heading A2 (b)_**|||**_Charitable income from funders_**|||||
|**HELP!**
|-Income from funders-Subheadings|||||||
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**|||||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities|**s required i**|||
||||2|Performance related grants from public
bodies to fund charitable activities|**s required i**|||
||||3|Contractual payments from non public bodies
to fund charitable activities|
**s required i**|||
||||4|Performance related grants from non public
bodies to fund charitable activities|**s required i**|||
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text|
**s required i**|||
||||6|Spare heading 1 broad heading with no||||
|||||analysis- replace with text||||
||||7|Spare heading 2- broad heading with no||||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text||||
|**_ine heading A3_**||||**_Income from other, non charitable, tradi_**||||
|**HELP!**
||Income from other trading activities||||||
|**Subheadings are more fully de**~~**scribed in**~~|||~~**SORP 4.27 to 4.43**~~||al||Balance e|
|||||**You can alter any of these descriptions, exc**||||
|**HELP!**||
Fundraising trading|1|Trading activities to raise funds for the
charity||||
|**HELP!**||
Fundraising events|2|Income from fundraising events||||
|**HELP!**|
|Non primary purpose trading|3|Income from fundraisingevents||||
|**HELP!**|
|Non charitable trading|4|Non-charitabletrading activities||||
|**HELP!**
|Non charitable commission||5|Commission received - non charitable
activities||||
|**HELP!**
|Sale of donated goods||6|Incomefromthe sale ofdonated goods||||
|**HELP!**|
Trading by subsidiaries||7|Non-charitable trading activities of subsidiary
entities||||
TB 488 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
|||8|Membership subscriptions and sponsorships|
|**HELP!** Membership subscriptions-for|||as, a payment for goods or services|
|goods|and services-not as donations|||
|||9|Income from letting and licensing of property|
|**HELP!**Income from letting and licensing|||for non charitable purposes|
|**HELP!**
|Sponsorship for benefits|10|Sponsorships and social lotteries which
cannot be considered pure donations|
|**HELP!**|
Salaries recharged to other organis|11|Salaries recharged to other organisations|
|**HELP!**
|Sale of bought in goods|12|Sale of bought in goods|
|**HELP!**
|Amending headings-blue cells|13|Spare heading- replace with text|
|**_ine heading A4_**|||**_Investment income_**|
|**HELP!**
|Income from investments||**HELP!**
Complying with the SORP-Investment|
||||al Balance e|
|**Subheadings are more fully described in SORP 4.27 to 4.43**||||
|||**You can****_only_ alter blue shaded descriptions**||
|**HELP!**
|Amending headings-blue cells|1|PropertyRental Income|
|||2|Dividend Income|
|**HELP!**Amending headings-yellow cells||||
|**HELP!**
|Bank interest|3|Bank Interest Receivable|
|**HELP!**
|Other interest|4|Non Bank interest receivable|
|||5|Other InvestmentIncome|
|**HELP!**Taxation and VAT-SOFA A4||6|Spare heading- replace with text|
|||7|Spareheading- replacewithtext|
|||8|Spare heading- replace with text|
|**_ine he_**|**_ading A5_**||**_Other income_**|
_**ine heading A5**_
**HELP!** Other income **Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
al Balance e
|**_Gains and Losses_**|**You can****_only_ alter blue shaded descriptions**|
|---|---|
|||
|1
2
3
**HELP!**
Gains/losses on fixed assets
Realised losses on disposals of tangible fixed
assets held for the charity’s own use
**HELP!**
Gains/losses on social investments
Realised losses on disposals of social
investments which areprogramme related
**HELP!**
Gains/losses on heritage assets
Realised losses on disposals of heritage
assets||
|4
Realised losses on the disposal of intangible
assets||
|5
**_ONLY use this spare row to enter_**
**_gains and losses ONLY_**
Spare heading for realised gains and losses-
replace with text||
|||
|**Other**||
|6
7Sundry other income
**_HELP!_**Amending headings-yellow cells
Royalties from the exploitation of intellectual
property rights
**HELP!**
Amending headings-blue cells||
|8 Conversion of endowment funds into income
9
10
**For further help for these three rows, see SORP**
**module 20**
Capital funds released to income funds from
expendable endowment
Release of funds to income from the
‘unapplied total return fund’||
|11 Insurance claims- Revenueitems
**HELP!**
Insurance claims||
TB 489 01/30/2025
**Workbook properties have been set up DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
_**ine heading D1**_ **HELP!** Revaluation of fixed assets
_**Net revaluation gains/losses on assets inclu**_
**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**
al Balance e
**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure**
## _**ine heading D2**_
## _**Net gains/Losses on Investment ass**_
**HELP!** Changing the headings and descriptions in this section **HELP!** Realised and unrealised gains on investment assets
**A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41**
**HELP!** Amending headings - yellow cells
Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries
## **B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**
Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should b Mixed Motive investments should be included here_
## _**ine heading D3**_
## _**Net actuarial gains on defined pension b**_
**HELP!** Net actuarial gains on defined pension benefit schemes **he requirements are more fully described in SORP 4.39 to 4.416**
al Balance e
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
_**ine heading D3 (a) Extraordinary items**_ **HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 490 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**HELP!** Allocating costs -how do entries appear in the accounts?
|**_Costs specifically attributable to activities:-_**|**_Costs specifically attributable to activities:-_**|**_Costs specifically attributable to activities:-_**|**_Costs specifically attributable to activities:-_**|al|al|
|---|---|---|---|---|---|
|_ine heading B1_|||**Costs of raising funds**|||
|**Expenditure on raising funds and costs of investment management**||||||
|**HELP!**
|Amending headings-blue cells||Agent's costs for fundraising|||
||||Commissions payable|||
||||Fundraising publicity & marketing|||
||||Cost of fundraising activities|||
||||Fundraising trading costs|||
|**HELP!**||Amending headings-yellow cells|Costs of nonprimary purpose trading|||
|**HELP!**|
|Entering stock movement|Movement in stock for non primary purpose
trading|||
|**HELP!**
|Matching income and expenditure||Investment management costs|||
||||Professional investment advice|||
||||Rent collection costs for non charitablepropert|||
||||Propertyrepairs and maintenance for non char|||
||||Marketing & advertising of fundraising|||
||||Costs of seeking donations,grants and|||
||||legacies|||
||||Cost of operating membership scheme|||
||||Cost of operating social lotteries|||
||||Costs of staging fundraising events|||
||||Costs of charity shop selling goods|||
||||Gross wages and salaries - fundraisingactivitie|||
||||Employers' NI - fundraisingactivities|||
|**HELP!**|
Defined benefit schemes||Defined benefitpension costs - fundraisingact|||
|**HELP!**
|Defined contribution schemes||Defined contributionpension costs - fundraisin|||
||||TemporaryStaff - fundraisingactivities|||
|**THIS ROW -Group consolidated**
**accounts only**|||Costs of operating a trading company|||
||||Subcontracted fundraising|||
||||Spare fundraising costs 1|||
||||Spare fundraising costs 2|||
||||Spare fundraising costs 3|||
|||||||
al Balance e
## _**ine heading B2**_
## _**Expenditure on charitable activities**_
al Balance e
**Expenditure on charitable activities**
**HELP!** What the SORP requires in this section
TB 491 01/30/2025
|**Workbook properties have been set up**
Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event
**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**THIS ROW -Group consolidated**
**accounts only**
**HELP!**
Amending headings-blue cells
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
al Balance e|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|---|
||**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes|||
||
**HELP!**|||
||**HELP!**
|||
|||||
|||||
|||||
||**THIS ROW -Group consolidated**
**accounts only**|||
||**HELP!**
Amending headings-blue cells|||
|||||
||||Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4|
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||
||**HELP!**
|||
|||||
||**HELP!**
|Amending headings-blue cells||
|||||
**The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them**
|**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost ofgoods forprimary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
al Balance e|**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost ofgoods forprimary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
al Balance e|**Primary purpose and ancillary trading**
Cost of goods for primary purpose trading
Cost ofgoods forprimary purpose trading
Cost of goods for primary purpose trading
Movement in stock for ancillary trading
**HELP!**
Amending headings-blue cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries
**HELP!**
Entering stock movement
al Balance e|
|---|---|---|
||
**HELP!**
Matching income and expenditure
**HELP!**
Entering stock movement|Cost of goods for primary purpose trading
Movement in stock for ancillary trading
Movement in stock for goods made by
beneficiaries
Cost of charitable letting of none investment
property
Costs of income from public bodies for
charitable trading
Costs of ancillary trading to benefit
benficiaries|
||||
||**HELP!**
Entering stock movement||
TB 492 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
||||
|**HELP!**Amending headings-yellow cells|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
||||
||||
|**_ine heading B3_**|||
||||
_**Governance costs- this category will be taken directly to the SOFA, without any activity analysis Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|
|---|---|---|
|||Trustees' remuneration
NIC on Trustees' remuneration|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs|
|**HELP!**
|||
|**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance|
|||Benefitspaid to trustees|
|**HELP!**
Amending headings-blue cells||Sparegovernance costs 1|
|||Spare governance costs 2
Spare governance costs 3|
||||
## _**ine heading B3 Other expenditure unrelated to fundraising**_
al Balance e
|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**||
|---|---|---|---|---|
||**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**||||
||**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**||||
||**THIS ROW -Group accounts only**||Non charitable expenditure of tradingsubsidiar||
||**HELP!**
|Amending headings-blue cells|Fines andpenalties||
||**HELP!**
|Matching income and expenditure|Spare heading- other 1||
||||Spare heading- other 2||
||||Spareheading-other3||
||||Spare heading- other 4||
||||Spare heading- other 5||
||HELP!|Ex Gratia payments|ExGratia payments||
_**Other items of expenditure which will require allocation to activities Non specific support costs requiring allocation**_
al Balance e
TB 493 01/30/2025
## **Workbook properties have been set up**
|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
al Balance e|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
al Balance e|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
al Balance e|
|---|---|---|
||||
|**Premises Expenses**|||
|**This row is for operating leases only**|||
|**This row is for NON operati**|||
|||Service charges payable
Rates and water charges
Room Hire
Light heat and power|
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure|||
|**These are NOT operating leases**|||
|**HELP!**Amending headings-yellow cells|||
TB 494 01/30/2025
||Stationery and printing
Courier Services
Information and publications
Subscriptions to periodicals
Membership subscriptions
Equipment expenses
Hire of equipment
Software licences and expenses
Health and safety costs
Advertising and marketing
Liabilty and contents insurance
Sundry expenses
Courier services
Information and publications
PAT tests
Resource costs
Licences & Permits
Admin costs spare (1)
Admin costs spare (2)
Admin costs spare (3)
Equipment,repairs,expenses and
maintenance|
|---|---|
|||
**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**
|**HELP!**Amending headings-yellow cells|**HELP!**Amending headings-yellow cells|Assurance -Non audit or examination|||
|---|---|---|---|---|
|||~~Feespaid to the examiner~~'~~s firm~~|al Balance e||
|||Tax advisoryfees|||
|||Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees|||
|**HELP!**
|Matching income and expenditure|Tax advice|||
|||Legal fees|||
|||Consultancy fees|||
|||Management fees|||
|||Other legal and professional|||
|||Legal and professional spare (1)|||
TB 495 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
## **Financial costs**
|Bank charges
Bank charges
**HELP!**
How to enter bank charges
**HELP!**
Amending headings-blue cells
al Balance e|Bank charges
Bank charges
**HELP!**
How to enter bank charges
**HELP!**
Amending headings-blue cells
al Balance e|
|---|---|
|
**HELP****_!_**
rows|
How to enter interest in these|
|**Depreciation and amortisation**||
|**HELP!**
How to enter depn and
amortisation||
|**The headings in this section can be altered**
**in the Balance Sheet section of the TB**||
|**_This row is not included in the TB_**
**_totals, as the individual rows above are_**
**_included in the totals_**||
**Taxation - most of this section may not apply to many charities - this cate Do not amend headings in thi** ~~**s section as they are used for disclosures**~~
al Balance e
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate|
|---|---|
|**HELP!**
**HELP!**||
|**HELP!**||
|**Retained (surplus)/deficit**||
|||
|||
|**_Balance Sheet of the Charity_**||
|||
|HELP! Altering fixed asset headings||
|||
|**Intangible Fixed Assets**||
|||
||Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals|
TB 496 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been**|**Workbook properties have been**|**set up**||
|---|---|---|---|
|HELP! Altering fixed asset headings||||
|**Heritage Assets**||Cost - b/fwd||
|||Cost - additions||
|HELP! Allocating|revaluation from other|||
|assets?||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Land and Buildings**||Cost - b/fwd||
|||Cost - additions||
|HELP! Allocating|revaluation to other|||
|assets||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Plant & Machinery**||Cost - b/fwd||
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - provided in year||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Motor Vehicles**||Cost - b/fwd||
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - provided in year||
|||Depn - disposals||
|**Listed investments**||B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|**If module 22 applies all pooled investments**||||
|**should be included here and analysed in**||Disposals||
||**notes**|||
|**Investment properties**||B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|||Disposals|al Balance e|
|HELP! Altering fixed asset headings||||
|**Other Unlisted**|**Investments**|B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|||Write down under SORP 10.51 - non group as||
|||Write down under SORP 10.51 - group underta||
|||Disposals||
|HELP! Altering fixed asset headings||||
TB 497 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Investments in subsidiaries**|||
||B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Disposals||
|**Social investments**|B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Write down under SORP 10.50||
||Disposals||
|**Stocks**|Stocks||
|**Debtors - due in less than one year**|Trade debtors||
||Due from group undertakings||
||Prepayments and accrued income||
||Other debtors||
|**Debtors - due in more than one year**|||
|**Current asset investments**|Cash on deposit - less than 3 months notice|al Balance e|
||Cash on deposit - more than 3 months notice||
||Investment properties held for sale||
||Investments in group undertakings held for sal||
||Listed investments||
||Other investments||
|**Bank and cash balances**|Bank balances in credit||
||Petty cash and floats||
|**Creditors less than 1yr**|Bank overdrafts||
||Bank loans||
||Accruals for grants payable||
||Payment received on account for contracts or p||
||Deferred Income - Unrestricted & designated|fu|
||Deferred Income - Restricted funds||
||Deferred Income - Endowment funds||
||Finance lease and HP contracts||
||Trade creditors||
||Accruals||
||Due to group undertakings||
||Corporation tax||
||PAYE, NIC VAT and other taxes||
||Other creditors||
## **Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba
## **Defined contribution schemes - assets & liabilities**
TB 498 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
**Creditors greater than 1yr** Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fual Balance e Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors
## **Charitable provisions and funding com** Opening balances
Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year **Deferred tax** B/fwd Charged to the p/l account _**Funds of the charity**_ al Balance e
**Unanalysed funds bt fwd Unanalysed surplus/deficit from prior period £-16106.12 Share Capital** _**Called up share capital**_ B/fwd Shares issued Shares redeemed _**Share premium**_ B/fwd On shares issued Expenses of issue **Unrestricted and designated funds** _**Unrestricted funds - Revenue**_ Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit _**Designated Revenue Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Designated Fixed Asset Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Unrestricted Revaluation Reserve**_ Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year
TB 499 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Restricted funds**||al Balance e|
|**_Restricted Revenue Funds_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
||(Surplus)/Deficit||
|**_Restricted Fixed Asset Funds_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
|**_Restricted Revaluation Reserve_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
||Revaluation surpluses/deficits in the year||
|**Pension reserve - unrestricted**|Bt fwd from prior period||
||Debits charged to funds||
||Credits - credited to funds||
|**Totals (all should be zero)**|||
**After entering the trial balance,check it balances by clicking the VT '123' If you have correctly entered the Trial Balance, click the link below, to tak**
Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet Return to step 23 to confirm that you have completed the Trial Balance entry
TB 500 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB?
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
entry
**to £ 326443**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
entry
**to £ 326443**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
entry
**to £ 326443**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
entry
**to £ 326443**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
entry
**to £ 326443**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**|
|---|---|---|---|---|
||||||
||**HELP!**
INCOME RECOGNITION RULES||||
||||||
|||||**You can****_only_ alter blue shaded descriptions**|
||1 Donations and gifts from individuals
2 Legacies receivable
3
4
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**to £ 326443**
**n STEP 25**
**n STEP 25**
**n STEP 25**||||
||**HELP**
!|**5**Membership subscriptions as donations
Members subs as donations|||
||**HELP!**
|6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
Sponsorship
Donated goods and services
Capital grants
Capital grants from government and public
bodies
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**
**n STEP 25**|||
||
**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
||**HELP!**
||||
||
**HELP!**
||||
||||||
||||||
|**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
e|||**_A2_**
**_Income from charitable activities_**||
||||e||
|||||**_Primary purpose and ancillary trading_**|
||**HELP!**
Primary purpose and ancillary trading||||
|||||**You can alter any of these descriptions**|
||1
Sale of goods and services in accordance
with the charity's objects||||
||2 Residentialcarefees
**HELP!**
Amending headings-blue cells||||
||3 Admission fees- Exhibitions and galleries
||||
|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**|**_SOFA ine heading A2_**||**_Income from charitable activities_**||
|---|---|---|---|---|---|
||||||e|
|**Subheadings are more fully described in**|||**SORP 4.27 to 4.43**|||
||**_ine heading A2 (a)_**|||**_Primary purpose and ancillary trading_**||
||**HELP!**|
Primary purpose and ancillary trading||||
|||||**You can alter any of these descriptions**||
||||1|Sale of goods and services in accordance||
|||||with the charity's objects||
||**HELP!**
|Amending headings-blue cells|2|Residentialcarefees||
||||3|Admission fees- Exhibitions and galleries||
entry
TB 501 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**Workbook properties have been**|**set up**|**set up**|||||
|---|---|---|---|---|---|---|---|---|
||||4|Ticket Sales|||||
||||5|Commission Received - charitable activities|||||
||||6|Ancillary trading in support of charitable|||||
|||||objects|||||
||||7|Ancillary trading in support of primary|||||
|||||purpose trading|||||
||||8|Sales of goods and services made or
~~provided by beneficiaries~~|entry||||
||||9|Letting of property for charitable purposes|||||
||||10|Management fees and charges received|||||
||||11|Membership subscriptions in return for|||||
|||||services|||||
||||12|Spare heading- replace with text|||||
|**HELP!**||Taxation and VAT-SOFA A2a|13|Spare heading- replace with text|||||
|**_ine heading A2 (b)_**|||**_Charitable income from funders_**||||||
|**HELP!**
|-Income from funders-Subheadings||||||||
|**HELP!**||Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**||||||
|**HELP!**|
Charitable income from funders||1|Contractual payments from public bodies to
fund charitable activities||**n**||**STEP 25**|
||||2|Performance related grants from public
bodies to fund charitable activities||**n**||**STEP 25**|
||||3|Contractual payments from non public bodies
to fund charitable activities||
**n**||**STEP 25**|
||||4|Performance related grants from non public|||||
|||||bodies to fund charitable activities||**n**||**STEP 25**|
|**HELP!**
|Amending headings-blue cells||5|Spare heading- to be analysed - replace with
text||
**n**||**STEP 25**|
||||6|Spare heading 1 broad heading with no|||||
|||||analysis- replace with text|||||
||||7|Spare heading 2- broad heading with no|||||
|**HELP!**||Taxation and VAT-SOFA A2b||analysis -replace with text|||||
||||||||||
## _**ine heading A3**_
## _**Income from other, non charitable, tradi**_
**HELP!** Income from other trading activities
|**Subheadings are m**~~**ore fully described in SORP 4.27 to 4.43**~~
**You can alter any of these descriptions, exc**
1
2 Income from fundraising events
3 Income from fundraisingevents
4 Non-charitabletrading activities
5
6 Incomefromthe sale ofdonated goods
7
**HELP!**
Fundraising trading
Trading activities to raise funds for the
charity
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission
Commission received - non charitable
activities
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries
Non-charitable trading activities of subsidiary
entities
entry|**Subheadings are m**~~**ore fully described in SORP 4.27 to 4.43**~~
**You can alter any of these descriptions, exc**
1
2 Income from fundraising events
3 Income from fundraisingevents
4 Non-charitabletrading activities
5
6 Incomefromthe sale ofdonated goods
7
**HELP!**
Fundraising trading
Trading activities to raise funds for the
charity
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission
Commission received - non charitable
activities
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries
Non-charitable trading activities of subsidiary
entities
entry|~~**re fully described in SORP 4.27 to 4.43**~~
entry|
|---|---|---|
||||
||||
TB 502 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|8
9
10
11 Salaries recharged to other organisations
12 Sale of bought in goods
13 Spare heading- replace with text
**_ine heading A4_**
**_Investment income_**
**HELP!** Membership subscriptions-for
goods and services-not as donations
Membership subscriptions and sponsorships
as, a payment for goods or services
**HELP!**Income from letting and licensing
Income from letting and licensing of property
for non charitable purposes
**HELP!**
Sponsorship for benefits
Sponsorships and social lotteries which
cannot be considered pure donations
**HELP!**
Salaries recharged to other organis
**HELP!**
Sale of bought in goods
**HELP!**
Amending headings-blue cells
**HELP!**
Income from investments
**HELP!**
Complying with the SORP-Investment
entry|||
|
**HELP!**|||
|**HELP!**
|||
|
**HELP!**
|||
||||
||||
|**_ine heading A4_**|||
|**HELP!**
Income from||investments|
||||
|**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4|**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4|**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4|**Subheadings are more fully described in SORP 4.27 to 4.43**
1 PropertyRental Income
2 Dividend Income
3 Bank Interest Receivable
4 Non Bank interest receivable
5Other InvestmentIncome
6 Spare heading- replace with text
7Spareheading- replacewithtext
8 Spare heading- replace with text
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells
**HELP!**
Bank interest
**HELP!**
Other interest
**HELP!**Taxation and VAT-SOFA A4|
|---|---|---|---|
||1 PropertyRental Income
2 Dividend Income
**HELP!**
Amending headings-blue cells
**HELP!**Amending headings-yellow cells|||
||**HELP!**
|3 Bank Interest Receivable
4 Non Bank interest receivable
Bank interest
Other interest||
||**HELP!**
|||
|||5Other InvestmentIncome||
||6 Spare heading- replace with text
**HELP!**Taxation and VAT-SOFA A4|||
|||7Spareheading- replacewithtext
8 Spare heading- replace with text||
|||||
## _**ine heading A5**_
## _**Other income**_
**HELP!** Other income
**Subheadings are more fully described in SORP 4.27 to 4.43 HELP!** What should be in this section
entry
## _**Gains and Losses**_
**You can** _**only**_ **alter blue shaded descriptions**
**HELP!** Gains/losses on fixed assets
**HELP!** Gains/losses on social investments
**HELP!** Gains/losses on heritage assets
_**ONLY use this spare row to enter gains and losses ONLY**_
- 1 Realised losses on disposals of tangible fixed assets held for the charity’s own use
- 2 Realised losses on disposals of social investments which are programme related
- 3 Realised losses on disposals of heritage assets
- 4 Realised losses on the disposal of intangible assets
- 5 Spare heading for realised gains and lossesreplace with text
## **Other**
_**HELP!**_ Amending headings - yellow cells **HELP!** Amending headings - blue cells
**For further help for these three rows, see SORP module 20**
**HELP!** Insurance claims
- 6 Royalties from the exploitation of intellectual property rights
- 7 Sundry other income 8 Conversion of endowment funds into income 9 Capital funds released to income funds from expendable endowment
- 10 Release of funds to income from the ‘unapplied total return fund’
- 11 Insurance claims - Revenue items
TB 503 01/30/2025
**Workbook properties have been set up**
**DO NOT enter gains and losses in this row** 12 Spare heading- replace with text **- but other sundry income**
**Gross income of the charity for year ended 31 March 2024 excluding items in section D**
## _**ine heading D1**_
_**Net revaluation gains/losses on assets inclu**_
**HELP!** Revaluation of fixed assets
**he requirements are more fully described in SORP 4.39 to 4.41 and Module 10**
entry
**Enter Net revaluation gains/losses on assets including gains on heritage and intangible assets, but excluding investment assets ,as an aggregate figure**
## _**ine heading D2**_
## _**Net gains/Losses on Investment ass**_
**HELP!** Changing the headings and descriptions in this section **HELP!** Realised and unrealised gains on investment assets
**A) Realised Gains/ Losses are transferred to the relevant revenue funds The requirements are more fully described in SORP 4.39 to 4.41**
**HELP!** Amending headings - yellow cells
Listed investments Investment properties Other Unlisted Investments Investments in subsidiaries
## **B) Unrealised gains on revaluation or write down are transferred to the cost of the relev**
Listed investments - Unrealised Social investments - Unrealised Other Unlisted Investments - Unrealised Investment properties - Unrealised Investments in subsidiaries - Unrealised Write down under SORP 10.51 - Social Investm Write down under SORP 10.50 - Group undert Write down under SORP 10.50 - Other Unliste
_Do_ _**NOT** enter_ _**REALISED** gains or losses on Programme related investments - they should b Mixed Motive investments should be included here_
## _**ine heading D3**_
_**Net actuarial gains on defined pension b**_
**HELP!** Net actuarial gains on defined pension benefit schemes **he requirements are more fully described in SORP 4.39 to 4.416**
entry
**Enter Net actuarial gains on defined pension benefit schemes as an aggregate figure**
_**ine heading D3 (a) Extraordinary items**_ **HELP!** Extraordinary items
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Extraordinary items as an aggregate figure**
_**ine heading D3 (b)**_
_**Costs of fundamental reorganisation or**_
TB 504 01/30/2025
## **Workbook properties have been set up**
## **HELP!** Costs of fundamental reorganisation etc
**he requirements are more fully described in SORP 4.16 to 4.18**
**Enter Costs of fundamental reorganisation or restructuring as an aggregate figure**
**Expenditure**
**HELP!** Allocating costs -how do entries appear in the accounts?
_**Costs specifically attributable to activities:-** ine heading B1_ **Costs of raising funds**
entry
**Expenditure on raising funds and costs of investment management**
|**HELP!**
Amending headings-blue cells|**HELP!**
Amending headings-blue cells|Agent's costs for fundraising
Commissions payable
Fundraising publicity & marketing
Cost of fundraising activities
Fundraising trading costs
Costs of nonprimary purpose trading
Investment management costs
Professional investment advice
Rent collection costs for non charitablepropert
Propertyrepairs and maintenance for non char
Marketing & advertising of fundraising
Cost of operating membership scheme
Cost of operating social lotteries
Costs of staging fundraising events
Costs of charity shop selling goods
Gross wages and salaries - fundraisingactivitie
Employers' NI - fundraisingactivities
Defined benefitpension costs - fundraisingact
Defined contributionpension costs - fundraisin
TemporaryStaff - fundraisingactivities
Costs of operating a trading company
Subcontracted fundraising
Spare fundraising costs 1
Spare fundraising costs 2
Spare fundraising costs 3
Movement in stock for non primary purpose
trading
Costs of seeking donations,grants and
legacies|
|---|---|---|
||||
|**HELP!**
Amending headings-yellow cells
**HELP!**
Entering stock movement
**HELP!**
Matching income and expenditure|||
|**HELP!**
|||
||||
||||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
|**THIS ROW -Group consolidated**
**accounts only**|||
||||
||||
_**ine heading B2**_
**Expenditure on charitable activities**
## _**Expenditure on charitable activities**_
entry **HELP!** What the SORP requires in this section
TB 505 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|**HELP****_!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes||Gross wages and salaries - charitable activities
Employers' NI - Charitable activities
Defined benefitpension costs - charitable activ
Defined contributionpension costs - charitable
TemporaryStaff - Charitable Activities
Travel and Subsistence - Charitable Activities
Marketingand advertisingof charitable service
Costs of negotiatingcharitable contracts andg
Expenditure incurred by subsidiaries on charita
Donations Paid
Zakah
Freelance Staff
Dawah
Madrasah
Spare charitable activity costs 6
Insurance Costs
Event|
|
**HELP!**|||
|**HELP!**
|||
||||
||||
||||
|**THIS ROW -Group consolidated**
**accounts only**|||
|**HELP!**
Amending headings-blue cells|||
||||
|**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
entry|**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
entry|**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
entry|**Expenditure on charitable activities - Grant making**
Grants made to individuals
Grants made to organisations
Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4
**_HELP!_**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
entry|
|---|---|---|---|
||||Costs relatingto the award ofgrants
Monitoringcosts ofgrants awarded
Support cost related togrants awarded
Gross wages and salaries -grantmakingactivit
Employers' NI -grantmakingactivities
Defined benefitpension costs -grantmakingac
Defined contributionpension costs -grantmak
TemporaryStaff -grantmakingactivities
Spare grantmaking costs 1
Spare grantmaking costs 2
Spare grantmaking costs 3
Spare grantmaking costs 4|
||**HELP!**|
Defined benefit schemes
Defined contribution schemes||
||**HELP!**
|||
|||||
||**HELP!**
|Amending headings-blue cells||
|||||
**The blue cells in this row are only for company charities - you can ignore them The yellow cells in this row are only for company charities- you can ignore them**
**Primary purpose and ancillary trading HELP!** Amending headings - blue cells Cost of goods for primary purpose trading **HELP!** Entering stock movement Cost of goods for primary purpose trading entry **HELP!** Matching income and expenditure Cost of goods for primary purpose trading Movement in stock for goods made by **HELP!** Entering stock movement beneficiaries Cost of charitable letting of none investment property Costs of income from public bodies for charitable trading Costs of ancillary trading to benefit benficiaries **HELP!** Entering stock movement Movement in stock for ancillary trading
TB 506 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|---|
|||Gross wages and salaries - charitable tradinga
Employers' NI - charitable tradingactivities
Defined benefitpension costs - charitable tradi
Defined contributionpension costs - charitabl
TemporaryStaff - charitable tradingactivities
Spare primary purpose trading costs 1
Spare primary purpose trading costs 2
Spare primary purpose trading costs 3
Spare primary purpose trading costs 4
Marketing and advertising of primary purpose
trading|
|**HELP!**Amending headings-yellow cells|||
||||
|**HELP!**|
Defined benefit schemes
Defined contribution schemes||
|**HELP!**
|||
||||
||||
||||
## _**ine heading B3**_
## _**Governance costs**_
entry
## _**Governance costs- this category will be taken directly to the SOFA, without any activity analysis**_
_**Note - in order to arrive at the correct disclosures, all governance costs must be includ allocation, they must be extracted from there and inserted here, as there wil be no furth**_
|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|**HELP!**
Amending headings-yellow cells
**HELP!**
Matching income and expenditure|Independent Examiner's fees
Auditor's fees|
|---|---|---|
|||Trustees' remuneration
NIC on Trustees' remuneration|
|**HELP!**|
Defined benefit schemes
Defined contribution schemes|Trustees Defined benefitpension costs
Trustees Defined contributionpension costs|
|**HELP!**
|||
|**THIS ROW - For Northern Ireland only**||Trustees' expenses
ReportingAccountant fees
Trustees' indemnityinsurance|
|||Benefitspaid to trustees|
|**HELP!**
Amending headings-blue cells||Sparegovernance costs 1|
|||Spare governance costs 2
Spare governance costs 3|
||||
## _**ine heading B3**_
_**Other expenditure unrelated to fundraising**_ entry
|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**|**_Other expenditure unrelated to fundraising or to charitable activities_**||
|---|---|---|---|
|**_Warning !! If expenditure in this category exceeds specified limits (either percentage of income o_**||||
|**_tax purposes - so be very careful to be accurate in allocating expenses to this area. HMRC may q_**||||
|**THIS ROW -Group accounts only**||Non charitable expenditure of tradingsubsidiar||
|**HELP!**
|Amending headings-blue cells|Fines andpenalties||
|**HELP!**
|Matching income and expenditure|Spare heading- other 1||
|||Spare heading- other 2||
|||Spareheading-other3||
|||Spare heading- other 4||
|||Spare heading- other 5||
|HELP!|Ex Gratia payments|ExGratia payments||
## _**Other items of expenditure which will require allocation to activities**_
entry
## _**Non specific support costs requiring allocation**_
TB 507 01/30/2025
## **Workbook properties have been set up**
|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2
**Premises Expenses**
**This row is for operating leases only**
Rent payable under operating leases
**This row is forNON operating leases**
Licence feespayable
Service charges payable
Rates and water charges
**These are NOT operating leases**
Room Hire
Light heat and power
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
**HELP!**Amending headings-yellow cells
entry
entry|**Employee costs not included in direct costs**
Cost of salaries recharged to other organisatio
Employers' NI - Recharged salaries
Defined benefitspension costs - recharged em
Defined contributionpension costs - recharged
Salaries - Administrative staff
Defined benefitpension cost - administrative st
Defined contributionpension cost - administrat
Employers' NI - Administrative staff
Temporarystaff and recruitment
Other salaries
Employer's NI - Other salaries
Defined benefitpension costs - Other salaries
Defined contributionpension costs - Other sala
Training and welfare - staff
Payroll fees and charges
Travel and subsistence - staff
Redundancy payments
Compensationpayments
Recruitment expenses
Child care for staff
Child care for staff
Entertaining
Employees' liability insurance
Homeworker's allowance - staff
Employment spare (1)
Subcontractors
**Volunteer costs**
Volunteers' expenses
Child Care for volunteers
Training and welfare - volunteers
Travel and subsistence - volunteers
Motor expenses - volunteers
Homeworkers' allowance - volunteers
Volunteers' costs - spare 1
Volunteers' costs - spare 2
**Premises Expenses**
**This row is for operating leases only**
Rent payable under operating leases
**This row is forNON operating leases**
Licence feespayable
Service charges payable
Rates and water charges
**These are NOT operating leases**
Room Hire
Light heat and power
**HELP!**Amending headings-yellow cells
**HELP!**
Matching income and expenditure
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Defined benefit schemes
**HELP!**
Defined contribution schemes
**HELP!**
Amending headings-blue cells
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure
**HELP!**Amending headings-yellow cells
entry
entry|
|---|---|
|||
|**HELP!**
Amending headings-blue cells
**HELP!**
Matching income and expenditure||
|**These are NOT operating leases**||
|**HELP!**Amending headings-yellow cells||
TB 508 01/30/2025
|**Workbook properties have been**|**Workbook properties have been**|**set up**|||
|---|---|---|---|---|
|||Cleaning and waste management|||
|||Premises repairs, renewals and maintenance|||
|||Premises repairs, renewals and maintenance|||
|||Property insurance|||
|||Premises spare (1)|||
|||Premises spare (2)|||
|**Administrative overheads**|||||
|**HELP!**
|Amending headings-blue cells|Telephone, fax and internet|||
|**HELP!**
|Matching income and expenditure|Postage|entry||
|||Stationery and printing|||
|||Courier Services|||
|||Information and publications|||
|||Subscriptions to periodicals|||
|||Membership subscriptions|||
|||Equipment expenses|||
|||Hire of equipment|||
|||Software licences and expenses|||
|||Health and safety costs|||
|||Advertising and marketing|||
|||Liabilty and contents insurance|||
|||Sundry expenses|||
|||Courier services|||
|||Information and publications|||
|||Equipment,repairs,expenses and|||
|||maintenance|||
|||PAT tests|||
|||Resource costs|||
|||Licences & Permits|||
|||Admin costs spare (1)|||
|||Admin costs spare (2)|||
|||Admin costs spare (3)|||
||||||
|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**|**Professional fees paid to the Auditor or Independent Examiner in addition to audit and**||
|---|---|---|---|---|
|**HELP!**Amending headings-yellow cells||Assurance -Non audit or examination|||
|||~~Feespaid to the examiner~~'~~s firm~~|entry||
|||Tax advisoryfees|||
|||Other financial services|||
|**Professional fees paid to advisors other than the auditor or examiner**|||||
|**HELP!**
|Amending headings-blue cells|Accountancy fees other than examination or
audit fees|||
|**HELP!**
|Matching income and expenditure|Tax advice|||
|||Legal fees|||
|||Consultancy fees|||
|||Management fees|||
|||Other legal and professional|||
|||Legal and professional spare (1)|||
TB 509 01/30/2025
## **Workbook properties have been set up**
Legal and professional spare (2)
## **Financial costs**
||Bank charges
Bank charges
entry|
|---|---|
||Hire Purchase interest
Loan interest
Bank interest payable
Intangible Fixed Assets - Amortisation
Heritage Assets - Depreciation
Land and Buildings - Depreciation
Plant & Machinery - Depreciation
Motor Vehicles - Depreciation
|
|||
|||
|||
**HELP!** How to enter bank charges **HELP!** Amending headings - blue cells
**HELP** _**!**_ How to enter interest in these rows
## **Depreciation and amortisation**
**HELP!** How to enter depn and amortisation
**The headings in this section can be altered in the Balance Sheet section of the TB**
_**This row is not included in the TB totals, as the individual rows above are included in the totals**_
**Depreciation & Amortisation in total for the**
## **Charitable provisions and funding commitments- See SORP 7.39**
|Provisions and commitments made in the year
**HELP!**
Provisions, commitments etc
**HELP!**Amending headings-yellow cells
**Amounts charged against the provisions**
**and commitments in the year**|Provisions and commitments made in the year
**HELP!**
Provisions, commitments etc
**HELP!**Amending headings-yellow cells
**Amounts charged against the provisions**
**and commitments in the year**|
|---|---|
||Reversals of unused amounts in the year|
**Taxation - most of this section may not apply to many charities - this cate Do not amend hea** ~~**dings in this section as they are used for disclosures**~~ entry
|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate|**HELP!**
Amending headings-yellow cells
**HELP!**
Corporation tax
**HELP!**Deferred Tax
**HELP!**
Income tax
**HELP!**
VAT flat rate|
|---|---|
|**HELP!**
**HELP!**||
|**HELP!**||
|**Retained (surplus)/deficit**||
|||
|||
|**_Balance Sheet of the Charity_**||
|||
|HELP! Altering fixed asset headings||
|||
|**Intangible Fixed Assets**||
|||
||Cost - disposals
Amortisation - b/fwd
Amortisation - provided in year
Amortisation - disposals
|
TB 510 01/30/2025
## **Workbook properties have been set up**
|**Workbook properties have been**|**Workbook properties have been**|**set up**||
|---|---|---|---|
|HELP! Altering fixed asset headings||||
|**Heritage Assets**||Cost - b/fwd||
|||Cost - additions||
|HELP! Allocating|revaluation from other|||
|assets?||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Land and Buildings**||Cost - b/fwd||
|||Cost - additions||
|HELP! Allocating|revaluation to other|||
|assets||Revaluation in year||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - charge for the year||
|||Depn - revaluation||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Plant & Machinery**||Cost - b/fwd||
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - provided in year||
|||Depn - disposals||
|HELP! Altering fixed asset headings||||
|**Motor Vehicles**||Cost - b/fwd||
|||Cost - additions||
|||Cost - disposals||
|||Depn - b/fwd||
|||Depn - provided in year||
|||Depn - disposals||
|**Listed investments**||B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|**If module 22 applies all pooled investments**||||
|**should be included here and analysed in**||Disposals||
||**notes**|||
|**Investment properties**||B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|||Disposals|entry|
|HELP! Altering fixed asset headings||||
|**Other Unlisted**|**Investments**|B/fwd||
|||Additions||
|||Unrealised gains (-)/ losses||
|||Write down under SORP 10.51 - non group as||
|||Write down under SORP 10.51 - group underta||
|||Disposals||
|HELP! Altering fixed asset headings||||
TB 511 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Investments in subsidiaries**|||
||B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Disposals||
|**Social investments**|B/fwd||
||Additions||
||Unrealised gains (-)/ losses||
||Write down under SORP 10.50||
||Disposals||
|**Stocks**|Stocks||
|**Debtors - due in less than one year**|Trade debtors||
||Due from group undertakings||
||Prepayments and accrued income||
||Other debtors||
|**Debtors - due in more than one year**|||
|**Current asset investments**|Cash on deposit - less than 3 months notice|entry|
||Cash on deposit - more than 3 months notice||
||Investment properties held for sale||
||Investments in group undertakings held for sal||
||Listed investments||
||Other investments||
|**Bank and cash balances**|Bank balances in credit||
||Petty cash and floats||
|**Creditors less than 1yr**|Bank overdrafts||
||Bank loans||
||Accruals for grants payable||
||Payment received on account for contracts or p||
||Deferred Income - Unrestricted & designated|fu|
||Deferred Income - Restricted funds||
||Deferred Income - Endowment funds||
||Finance lease and HP contracts||
||Trade creditors||
||Accruals||
||Due to group undertakings||
||Corporation tax||
||PAYE, NIC VAT and other taxes||
||Other creditors||
## **Defined Benefit schemes - assets & liabilities**
Defined benefit pension fund asset/liability - cu Defined benefit pension fund asset/liability - ba
## **Defined contribution schemes - assets & liabilities**
TB 512 01/30/2025
## **Workbook properties have been set up**
Defined contributions pension fund asset/liabili
**Creditors greater than 1yr**
Bank loans Bank overdrafts Finance lease and HP contracts Accruals for grants payable Payment received on account for contracts or p Deferred Income - Unrestricted & designated fuentry Deferred Income - Restricted funds Deferred Income - Endowment funds DO NOT USE - For future requirements Trade creditors Accruals Due to group undertakings Corporation tax PAYE, NIC VAT and other taxes Defined benefit pension fund asset/liability - ov Defined contributions pension fund asset/liabili Other creditors
## **Charitable provisions and funding com** Opening balances
Provisions and commitments made in the year Amounts charged against the provisions and commitments in the year Reversals of unused amounts in the year
**Deferred tax** B/fwd Charged to the p/l account
## _**Funds of the charity**_
entry
## **Unanalysed funds bt fwd**
**Unanalysed surplus/deficit from prior period £-16106.12**
## **Share Capital**
> _**Called up share capital**_ B/fwd Shares issued Shares redeemed _**Share premium**_ B/fwd On shares issued Expenses of issue
## **Unrestricted and designated funds**
_**Unrestricted funds - Revenue**_ Bt fwd from prior period Transfers in - credit - out debit (Surplus)/Deficit _**Designated Revenue Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Designated Fixed Asset Funds**_ Bt fwd from prior period Transfers in - credit - out debit _**Unrestricted Revaluation Reserve**_ Bt fwd from prior period Transfers in - credit - out debit Revaluation surpluses/deficits in the year
TB 513 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**||
|---|---|---|
|**Restricted funds**||entry|
|**_Restricted Revenue Funds_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
||(Surplus)/Deficit||
|**_Restricted Fixed Asset Funds_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
|**_Restricted Revaluation Reserve_**|Bt fwd from prior period||
||Transfers in - credit - out debit||
||Revaluation surpluses/deficits in the year||
|**Pension reserve - unrestricted**|Bt fwd from prior period||
||Debits charged to funds||
||Credits - credited to funds||
|**Totals (all should be zero)**|||
**After entering the trial balance,check it balances by clicking the VT '123'**
**If you have correctly entered the Trial Balance, click the link below, to tak**
Return to 'Home - step summary' Return to step 23 to confirm that you have completed the Trial Balance entry Return to top of TB Goto TB - income Goto TB - gains Goto TB - expenses Goto TB - Balance sheet Return to step 23 to confirm that you have completed the Trial Balance entry
TB 514 01/30/2025
## **Workbook properties have been set up**
_**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**_
**Overall HELP file see -** HELP! How do you approach entering the TB?
_All entries in all columns require_ **debits** _to be entered as_ **positive** _and_ **credits** _to be entered wi_
_You should only_ **enter** _data in_ **blue** _shaded cells, whether these are numbers or text. All yellow disclosure_ **purposes. There is a wealth of information and tips in the HELP files.**
## **Explanatory HELP files on how you enter data are shown throughout the Trial Balan**
## **ncome of the charity**
|**_SOFA Line heading A1_**
**_Donations & Legacies_**
1 Donations and gifts from individuals
2 Legacies receivable
3
4
**5**Membership subscriptions as donations
6 Sponsorship
7Donated goods and services
8
9 Capital grants from non public bodies
10
11
**_SOFA ine heading A2_**
**_Income from charitable activities_**
**Subheadings are more fully described in SORP 4.27 to 4.43**
**_ine heading A2 (a)_**
**_Primary purpose and ancillary trading_**
**You can alter any of these descriptions**
1
2 Residentialcarefees
3 Admission fees- Exhibitions and galleries
**HELP!**
ACTIVITY BASED ACCOUNTS
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
CHANGING TB SUBHEADINGS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
INCOME RECOGNITION RULES
**HELP!**
A1 Income from donations and legacies
**You can****_only_ alter blue shaded descriptions**
**HELP!**
Donations and gifts
**HELP!**
Legacies
Revenue grants from government and public
bodies
**HELP!**
Amending headings-yellow cells
Revenue grants and donations from non
public bodies
**HELP**
! Members subs as donations
**HELP!**
Sponsorship
**HELP!**
Donated goods and services
**HELP!**
Capital grants
Capital grants from government and public
bodies
**HELP!**
Amending headings-blue cells
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Taxation and VAT-SOFA A1
Spare heading- replace with text -may
require detailed analysis
**HELP!**
Primary purpose and ancillary trading
Sale of goods and services in accordance
with the charity's objects
**HELP!**
Amending headings-blue cells
**3.8**|**HELP!**
ACTIVITY BASED ACCOUNTS|**_Donations & Legacies_**
**HELP!**
NON ACTIVITY BASED ACCOUNTS
**HELP!**
FURTHER ANALYSIS OF SUBHEADIN
**HELP!**
A1 Income from donations and legacies|
|---|---|---|
||||
||**HELP!**
CHANGING TB SUBHEADINGS||
||||
||||
||**HELP!**
INCOME RECOGNITION RULES||
||||
||||
TB 515 01/30/2025
|**Workbook properties have been set up**|**Workbook properties have been set up**|
|---|---|
|4 Ticket Sales
5 Commission Received - charitable activities
6
7
8
9 Letting of property for charitable purposes
10 Management fees and charges received
11
12 Spare heading- replace with text
13 Spare heading- replace with text
Ancillary trading in support of charitable
objects
Ancillary trading in support of primary
purpose trading
Sales of goods and services made or
provided by beneficiaries
Membership subscriptions in return for
services
**HELP!**Taxation and VAT-SOFA A2a||
|||
## _**ine heading A2 (b)**_
_**Charitable income from funders**_
**HELP!** - Income from funders - Subheadings
|**HELP!**
Amending headings-yellow cells|**HELP!**
Amending headings-yellow cells|**HELP!**
Amending headings-yellow cells|**You can****_only_ alter blue shaded descriptions**|
|---|---|---|---|
|**HELP!**|1
Charitable income from funders
Contractual payments from public bodies to
fund charitable activities|||
|||||
||2
3
4
Performance related grants from public
bodies to fund charitable activities
Contractual payments from non public bodies
to fund charitable activities
Performance related grants from non public
bodies to fund charitable activities|||
|**HELP!**
|5
Amending headings-blue cells
Spare heading- to be analysed - replace with
text|||
|||||
|||6
Spare heading 1 broad heading with no
analysis- replace with text||
|**HELP!**||7
Taxation and VAT-SOFA A2b
Spare heading 2- broad heading with no
analysis -replace with text||
|||||
## _**ine heading A3**_
## _**Income from other, non charitable, tradi**_
**HELP!** Income from other trading activities
**Subheadings are more fully described in SORP 4.27 to 4.43**
||**You can alter any of these descriptions, exc**|
|---|---|
|1
2 Income from fundraising events
3 Income from fundraisingevents
4 Non-charitabletrading activities
5
**HELP!**
Fundraising trading
Trading activities to raise funds for the
charity
**HELP!**
Fundraising events
**HELP!**
Non primary purpose trading
**HELP!**
Non charitable trading
**HELP!**
Non charitable commission
Commission received - non charitable
activities||
|6 Incomefromthe sale ofdonated goods
7
**HELP!**
Sale of donated goods
**HELP!**
Trading by subsidiaries
Non-charitable trading activities of subsidiary
entities||
TB 516 01/30/2025
**Brixton Mosque and Islamic Cultural Centre for the year ended 31 March 2024**
**VT Data entry HELP!** What is the Data Input Sheet? **Applicable version of the Financial Reporting Standard 102 January 2015, as modi** _**Enter data in the blue spaces Enter numbers as + unless indicated. Do not enter data in yellow spaces**_
**HELP!** What are data units? **Units (eg £ or £000)** £ **include trailing zeros if required For figures to the nearest £, ente On the basis of data entered, accounts will be in** 1 **For non Group Accounts, entries Signing off details HELP** Why are these dates important? _**Date - format '01/01/16'**_ **Approval date of the accounts by the board** 1/29/2025 **This MUST not be after** _**Date - format '01/01/16'**_ **Date of signing on the audit/accountants report** 1/29/2025 **This MUST not be befo Person signing trustees' report:** _**Name of trustee**_ Abdul Aziz Henry _**Name of trustee signing balance sheet**_ Abdul Aziz Henry **Auditor/Examiner/Accountant information HELP** Rules on disclosure **Name of senior statutory** MD Hussain - FCCA **auditor/Examiner/Accountant LEAVE BLANK FOR EXAMINERS** Independent Examination **Type of firm (eg Chartered Accountants)** Chartered Certified Accountant _**The above has to be the precise description tha**_ **Address of auditors/examiner/accountants** _**Address line 1**_ Unit 301 _**Address line 2**_ Lock Studios _**City or town**_ 7 Corsican Square _**County or region**_ England _**Postcode**_ E3 3YD **Accounts data** _**Current year C**_ **HELP!** Percentage of turnover outside UK **This period Percentage of turnover outside UK This period Detailed profit and l HELP! Depn on finance leases £** _**depreciation of assets held under finance leases & HP compensation to past trustees for loss of office**_
**HELP!** Compensation to past trustees
||**HELP!**
Compensation to past trustees|||
|---|---|---|---|
|||||
||**Number of trustees to whom benefits accrued**||**This period**
**Number**|
||**under money purchase pension schemes**|||
||**HELP!**
Trustees'pension benefits|||
|||||
|**Freehold land & buildings if**
**revalued amounts shown in trial balance:**|||**This period**
**£**|
||**_historical cost_**
**_cumulative depreciation based on cost_**|||
||**HELP!**
Revaluation of land & buildings|||
|||||
|**Net book value of plant and machinery included in fixed assets**|||£|
||**held under finance leases or HP contracts**|||
||**HELP!**
NBV of assets under finance leases or HP|||
|Net book value of assets funded by restricted funds and where the||||
|
charity is required under the terms of the gift to hold the asset on an
ongoing basis.||||
||||£|
|**Secured bank loans included in creditors**||||
|||||
|**Page numbers for the accounts**||||
## _**If any pages do not apply, then enter zero '0', and they will be autohidden in**_
_**This should only be done at the very end of the assignment**_
**All the page numbers will then be auto updated in any cross references**
|**Trustees' Annual Report**
1|**Trustees' Annual Report**
1|
|---|---|
|**Statement of Responsibilities**
**6**
**Independent Examiner's Report**
**9**
**Statement of Financial Activities**
**12**
**Statement of Financial Activities - Prior Year statement**
**13**
**Statement of total recognised gains and losses**
**11**
**Movements in funds**
**14**
**Revaluation reserves**
**14**
**Revenue Funds**
**14**
**Fixed Asset funds**
**15**
**Income and Expenditure account**
**16**
**Summary of funds**
**16**
**Balance sheet**
**17**
**Cash flow statement**
**-**
**Notes to the accounts**
**19**
**VERY last page number of the accounts**
**28**||
|||
**Notes to the accounts The notes attached on pages 19 to 28 form an integral part of these a**
## **Entering data not obtained from trial balance**
**fied by the Bulletin published in February 2016**
**- it will not usually be necessary to alter this setting for most accounts DO NOT FORGET '£' r £, to the nearest £10, enter £0, nearest £100, enter £00, and to the nearest £1,000 enter £000 s other than 1 will affect some data validation checks and generate spurious errors**
|||Return to Step 41
Click to return to scrutiny reports|Return to Step 41
Click to return to scrutiny reports|Return to Step 41
Click to return to scrutiny reports|Click to return to TAR|
|---|---|---|---|---|---|
|**r the date of signing**|||**by the auditor/examiner/accountant**||Click to return to TAR si|
|**ore the date of approval by the board**
Click to return to scrutiny reports||||||
|||**These two signatures (ie TAR and B/Sheet) are usually the same, but not necessa**||||
|||Click to return to TAR signatures
Click to return to Balance Sheet||||
|||**These two signatures (ie TAR and B/Sheet) are usually the same, but not necessa**||||
||||**DO not delete this row - hidden validation data**|||
||||**This MUST be the name of an individual - An examiner can ONLY be an individ**|||
||||**firm or a practice or any organisation**|||
||||Click to return to scrutiny reports
Click to return to TAR||Return to St|
||||**DO not delete this row - hidden validation data**|||
||||**This MUST be be left blank for an examination - an examination CANNOT be co**|||
||||**by or on behalf of a firm**|||
||||**For an examination, enter the singular eg "Chartered Certified Account**|||
|**_at will appear in the_**|||**_accounts_**|||
||||**_If any row is not required, simply leave blank_**|||
||||**_If any row is not required, simply leave blank_**|||
||||**_If any row is not required, simply leave blank_**|||
||||**_If any row is not required, simply leave blank_**|||
|**_Comparative_**||||||
||**Prior period**|||||
||||Click to return to the related note|Go to Step 32||
||**Prior period**|||||
||**£**|**HELP!**|Compensation to past trustees|||
||||Click to return to the related note|Go to Step 32||
|||||||
||||Click to return to the related note|||
|||||||
|---|---|---|---|---|---|
|**Prior period**
**Number**||||||
|||Click to return to the related note||Go to Step 32||
|||||||
|**Prior period**
**£**||||||
|||Click to return to the related note||Go to Step 32||
|||||||
|£||||||
|||Click to return to the related note||Go to Step 32||
|||||||
|||Click to return to the related note||Go to Step 32||
|£||||||
|||_Click to return to the related_
||Go to Step 32||
|||_note_||||
|||||||
|||||||
|**_n the contents list_**||||||
|**_This is automatic - do not enter a number here_**
**HELP! **-How do I insert page numbers?||||||
|**Therefore the last page of the audit/examiner's report**||||11||
||Return to Step 41
Click to return to reports||Click to return to TAR|||
**accounts.** _**This is automated - do not enter data on this row**_
## **' before entry**
gnatures
**arily arily dual - not a** tep 32 **onducted tant"**
Charity Registration Number 1168959
Brixton Mosque and Islamic Cultural Centre
Report and Accounts
31 March 2024
## **Brixton Mosque and Islamic Cultural Centre**
## **Report and accounts for the year ended 31 March 2024**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of Trusteess' responsibilities**||6|
|**Independent Accountant's Report**||9|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||12|
|Statement of Financial Activities - Prior Year statement||13|
|Statement of total recognised gains and losses||11|
|Movements in funds||14|
|Revaluation reserves||14|
|Revenue Funds||14|
|Fixed Asset funds||15|
|Income and Expenditure account||16|
|Summary of funds||16|
|**Balance sheet**||17|
|**Notes to the accounts**||19|
## **Brixton Mosque and Islamic Cultural Centre**
## **Trustees' Annual Report for the year ended 31 March 2024**
The Trustees present their Report and Accounts for the year ended 31 March 2024.
## **Reference and administrative details**
## _**Brixton Mosque and Islamic Cultural Centre**_
_The legal name of the charity is:- Brixton Mosque and Islamic Cultural Centre_
The charity is also known by its operating name, Brixton Mosque and Islamic Cultural Centre
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1168959
## _**Legal structure of the charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
**The principal operating address, telephone number, email and web addresses of the charity are:-**
1 Gresham Road Brixton, London United Kingdom, SW9 7PH Telephone: 020 7735 9967 Email Address info@brixtonmasjid.co.uk Web address: brixtonmasjid.co.uk
## **The Trustees in office on the date the report was approved were:**
Mr Abdur-Rahman Anderson Mr Raymond Jamal Boakye Mr Jafar Jeffrey Mr Abdul Aziz Andrew Henry Mr Mohammed Kamaludin
## **The following persons served as Trustees during the year ended 31 March 2024 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
## **Objects and activities of the charity**
525
_**The purposes of the charity as set out in its governing document.**_
1. To Advance the Islamic faith.
## **Brixton Mosque and Islamic Cultural Centre**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2024**
I report to the Trustees on my examination of the financial statements of the charity on pages 12 to 28 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
- a) examine the financial statements of the charity under Section 145 of the Act;
- b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
526
## **Brixton Mosque and Islamic Cultural Centre**
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Signed:**
MD Hussain - FCCA - Independent Examiner
Chartered Certified Accountant Unit 301 Lock Studios 7 Corsican Square England E3 3YD
This report was signed on 29 January 2025
527
528
529
## _Brixton Mosque and Islamic Cultural Centre Statement of total recognised gains and losses for the year ended 31 March 2024_
|**Notes**
_Profit for the financial year_
_Unrealised surplus on revaluation of properties_
8
_Total recognised gains and losses related to the year_
_Prior year adjustments_
_Total recognised gains and losses since last accounts_|**2024**
**£**
5,488
**-**
5,488
**-**
5,488|**2023**
**£**
18,255
**-**|
|---|---|---|
|||18,255|
||||
530
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024**
## _**Statement of Financial Activities for the year ended 31 March 2024**_
|**Current year**
**2024**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
178,958
**Expenditure on:**
Raising funds
B1
-
Charitable activities
B2
173,470
**Total expenditure**
**B**
**173,470**
**Net income for the year**
**5,488**
**Net income after transfers**
**A-B-C**
**5,488**
**Net movement in funds**
**5,488**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
532,863
**Total funds carried forward**
**538,351**
**SORP**
**Ref**
**Unrestricted**
**Funds**|**Current year**
**2024**
**£**
178,958
-
173,470
**Unrestricted**
**Funds**|**Current year**
**2024**
**£**
-
-
-
**Restricted**
**Funds**|**Current year**
**Total Funds**
**2024**
**£**
**178,958**
**-**
**173,470**
**173,470**
**5,488**
**4,812**
**4,812**
**601,584**
**606,396**|**Prior Year**
**Total Funds**
**2023**
**£**
147,486
-
129,231|
|---|---|---|---|---|
||**173,470**|**-**||**129,231**|
||||||
||**5,488**|**-**||**18,255**|
|||**(676)**||**18,255**|
||**5,488**
532,863|**(676)**
68,721||**18,255**
-|
||**538,351**|**68,045**||**18,255**|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
## **The notes attached on pages 19 to 28 form an integral part of these accounts.**
531
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024**
|**Income from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**Net movement in funds**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**|**Prior Year**
**Prior Year**
**2023**
**2023**
**£**
**£**
-_#_
-
-
-
-
-
-
-
**-**
**-**
-
-
583,329
-
**583,329**
**-**
-
-
**583,329**
**-**
**Unrestricted**
**Funds**
**Restricted**
**Funds**|**Prior Year**
**Prior Year**
**2023**
**2023**
**£**
**£**
-_#_
-
-
-
-
-
-
-
**-**
**-**
-
-
583,329
-
**583,329**
**-**
-
-
**583,329**
**-**
**Unrestricted**
**Funds**
**Restricted**
**Funds**|**Prior Year**
**Total Funds**
**2023**
**£**
**147,486**
147,486
**-**
**129,231**
**129,231**
**18,255**
(565,074)
**(565,074)**
**-**|
|---|---|---|---|
||-|-||
||-
-|-
-||
||**-**|**-**||
||-|-||
||583,329|-||
||**583,329**
-|**-**
-||
||**583,329**|**-**|**(565,074)**|
**All activities derive from continuing operations**
532
**Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024**
**Brixton Mosque and Islamic Cultural Centre - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:-**
|**March 2024 towards fixed assets for Charity use:-**|||
|---|---|---|
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2024**
**£**
4,812
-
**4,812**|**2023**
**£**
18,255
-|
|||**18,255**|
**The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.**
**The notes attached on pages 19 to 28 form an integral part of these accounts.**
533
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024**
## **Movements in revenue and capital funds for the year ended 31 March 2024**
## **Revenue accumulated funds**
|Accumulated funds brought forward
Recognised gains and losses before transfers
**Closing revenue funds**|**Unrestricted**
**Funds**
**2024**
**£**
532,863
5,488|**Restricted**
**Funds**
**2024**
**£**
68,721
-|**Total**
**Funds**
**2024**
**£**
601,584
5,488
**607,072**
**606,396**|**Last year**
**Total Funds**
**2023**
**£**
**-**
18,255
**18,255**
**601,584**|
|---|---|---|---|---|
||**538,351**|**68,721**|||
||**538,351**|**68,045**|||
||||||
|**Give the details required by rule 129 of the SORP**
**THIS WILL AUTOHIDE AUTOMATICALLY**|||**Total**
**Funds**
**2024**
**£**
**606,396**|**Last Year**
**Total Funds**
**2023**
**£**
601,584|
|**Summary of funds**
**Unrestricted**
**Restricted**
**and**
**Funds**
**Designated funds**
**2024**
**2024**
**£**
**£**
Revenue accumulated funds
538,351
68,045
Insert the actual transfers to/from designated funds in the line below and
they will automatically t**r**ansfer**t**o other cells in the templates
Fixed asset funds rep esent he written down value of tangible fixed
assets subject to restrictions (restricted fixed asset funds) plus the
balance of the written down value of tangible fixed assets (designated
fixed asset funds). Therefore the total of tangible fixed asset funds
should agree to the written down value of tangible fixed assets
**Reconciliation of Funds**
**THIS WILL AUTOHIDE AUTOMATICALLY**
**SORP 74 states**
_The Statement of Financial Activities should reflect the principal_
_movements between the opening and closing balances on all the funds_
_of the charity. It should be analysed between unrestricted income funds,_
_restricted income funds and endowment funds (permanent and_
_expendable combined)._|||||
## **The notes attached on pages 19 to 28 form an integral part of these accounts.**
534
## **Brixton Mosque and Islamic Cultural Centre - Statement of Financial Activities for the year ended 31 March 2024**
## **Brixton Mosque and Islamic Cultural Centre** The funds transferred to capital reserve represent those restricted funds expended on capital projects, and as a consequence now form unrestricted capital funds . Refer to the accounting policies **Income and Expenditure Account for the year ended 31 March 2024 as required by the** note, note number 1 **Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
**Total expenditure in the year**
**Extraordinary items**
**Net income before tax in the financial year**
**Net income after tax in the financial year**
**Retained surplus for the financial year**
All activities derive from continuing operations|**2024**
**£**
178,958
**178,958**
**178,958**
**172,086**
**-**
**-**
**1,384**
**173,470**
**-**
5,488
**5,488**
**5,488**|**2023**
**£**
147,486|
|---|---|---|
|||**147,486**|
|||**147,486**|
|||**126,538**
**-**
**-**
**2,693**|
|||**129,231**|
|||**-**|
|||18,255|
|||**18,255**|
|||**18,255**|
||||
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 19 to 28 form an integral part of these accounts.**
535
## **Brixton Mosque and Islamic Cultural Centre - Balance Sheet as at 31 March 2024**
|Notes
**Fixed assets**
A
Tangible assets
8
A2
**Current assets**
B
Debtors
15
B2
Cash at bank and in hand
B4
**Total current assets**
**SORP**
**Ref**|**2024**
**£**
590,931
6,250
30,162
36,412
|**2023**
**£**
590,931
-
31,600
31,600|**2023**
**£**
590,931
-
31,600
31,600|
|---|---|---|---|
|||||
|9
C1
(20,947)
(20,947)
**Net current assets**
15,465
10,653
**The total net assets of the charity**
606,395
601,584
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
**Restricted funds**
Restricted Revenue Funds
13
D2
68,045
68,721
Restricted Fixed Asset Funds
13
D2
-
-
Restricted Revaluation Reserve
13
D4
-
-
-
-
**Unrestricted Funds**
Called up share capital
-
-
Share premium
-
-
Unrestricted Revenue Funds
13
D3
522,246
516,757
Unrestricted Revaluation Reserve
13
D4
-
-
**Total charity funds**
606,397
601,584
**Creditors: amounts falling due within**
**one year**||||
||||601,584|
||||68,721
-
-
516,757
|
|||-
-||
||||601,584|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
536
## **Brixton Mosque and Islamic Cultural Centre - Balance Sheet as at 31 March 2024**
## **Abdul Aziz Henry**
Trustee Approved by the board of trustees on 29 January 2025
**The notes attached on pages 19 to 28 form an integral part of these accounts.**
537
|**Brixton Mosque and Islamic Cultural Centre**
**Cash Flow Statement for the year ended 31 March 2024**
**Cash flows from operating activities**
Net cash provided by operating activities as shown below
**A**
**_Cash flows from investing activities_**
Purchase of property, plant and equipment
**_Cash flows from financing activities_**|**2024**
**£**
(1,438)
-|**2023**
**£**
18,255
-|
|---|---|---|
||||
|538
**Net cash provided by financing activities**
**C**
**-**
**Overall cash provided by all activities**
**A+B+C**
**(1,438)**
**Cash movements**
(1,037)
Cash and cash equivalents at 1 April 2023
31,600
Change in cash and cash equivalents due to exchange rate movements
-
**Cash at bank and in hand less overdrafts at 31 March**
**30,563**
**Brixton Mosque and Islamic Cultural Centre**
**Cash Flow Statement for the year ended 31 March 2024 - Continued**
**Reconciliation of net income to net cash flow from operating activities**
Net income as shown in the Statement of Financial Activities
4,812
**Net cash provided by operating activities**
**A**
**(1,438)**
**Analysis of cash and cash equivalents**
**2024**
**£**
Cash in hand at for the year ended 31 March 2024
30,162
Notice deposits - (less than 3 months)
-
**Total cash and cash equivalents**
**30,162**
Change in cash and cash equivalents from activities in the year
ended 31 March 2024||**-**
**18,255**
18,255
-
-
**18,255**
18,255
**18,255**
**2023**
**£**
31,600
-
**31,600**|
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
**The charity is a public benefit entity.**
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from nonexchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
539
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## **Income from legacies**
Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.
Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.
If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities
## **Donated goods, facilities and services**
**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.
540
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.
If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.
The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.
The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.
**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.
All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
541
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
542
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
## **Allocating costs to activities**
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
**Staffing** - on the basis of time spent in connection with any particular activity. **Staffing -** on a per capita basis, based on the number of of people employed within any particular activity. **Premises related costs** - on the proportion of floor area occupied by a particular activity.
**Non specific support costs** - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## **Fixed Asset Investments**
Fixed asset investments in quoted shares, traded bonds, investment properties and similar investments are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period. Investment properties are not depreciated.
Fixed asset investments in unlisted equities are shown at the balance sheet date at the best estimate of their market value, where practicable. Where valuation techniques are considered unreliable or where, in the opinion of the trustees, the costs outweigh the benefits to the users of the accounts, the investment is included at cost, and a review is undertaken at each year end as to whether the asset should be written down.
All gains on fixed asset investments, whether realised or unrealised, are included in row B4 of the Statement of Financial Activities.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
|**Freehold premises**|**0**|**% straight line**|
|---|---|---|
|**Leasehold premises**|**2**|**% straight line**|
|**Plant and machinery**|**20**|**% straight line**|
|**Motor vehicles**|**25**|**% straight line**|
**Accounting for capital grants and fixed asset funds.**
543
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
Gifts of tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose.
Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note 8.
Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund.
When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds, a transfer is made from unrestricted funds to a designated fixed asset fund.
Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of acquisition or subsequent revaluation.
As the related assets are depreciated, in accordance with the depreciation policy,in order to reflect the dimunition in the asset,a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any.
The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets.
In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets.
Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which case a liability for repayment is recognised.
Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Liabilities are amounts due to creditors and any provision made as a result of an obligation to transfer economic benefits, usually in the form of a cash payment, to a third party. Liabilities must be measured at their settlement amount. A liability is recognised for the amount that the charity anticipates it will pay to settle the debt Accounting and reporting by the charity
## **Cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
**or use at the discretion of the trustees in furtherance of the general objectives of the charity.**
## **2 Liability to taxation**
544
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
545
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The charity 10-15 Volunteers who donated a huge number of hours. It is estimated that without the help of volunteers, the charity would need to find the equivalent of over £20,000 to obtain similar services. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
## **5 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
**Total salaries, wages and related costs**
**_Numbers of full time employees or full time equivalents_**
The average number of total staff employed in the year was
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was|**2024**
**£**
39,361|**2023**
**£**
30,564|
|---|---|---|
||**39,361**|**30,564**|
||**2024**
**2**|**2023**
1|
||**-**
**2**
**2**|**1**
**1**
**1**|
## _**The estimated equivalent number of full time staff deployed in different activities in the year was:-**_
|Engaged on charitable activities
Engaged on publicity activities
Engaged on fundraising activities
Engaged on management and administration
**_The estimated full time equivalent number of all staff employed as above_**|**1**
**1**
**1**
**1**|2
1
1
1|
|---|---|---|
||2|1|
## **Trustee Remuneration and Benefits**
## **6 Remuneration and payments to Trustees and persons connected with themTHIS WILL AUTOHIDE AUTOMATICALLY**
## **SORP 230 states**
No trustees or persons connected with them received any remuneration from the charity, or any related entity. _Unlike in the case of the directors of commercial companies, it is not the normal practice for charity trustees, or people connected with them, to receive remuneration, or other benefits, from the charities for which they are responsible, or from institutions connected with those charities._
546
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024** _the charities for which they are responsible, or from institutions connected with those charities._
_Detailed disclosures of remuneration and benefits are therefore required where the related party_
- _is a charity trustee, or a person connected with a charity trustee. The following points should be_
- **7 Trustees' expenses** _borne in mind when reporting on transactions, where the related party is a charity trustee or a person connected with a trustee._
- The expenses reimbursed to trustees, or paid directly to third parties, in the current or prior year, was as shown below. _(a) Unless one of the exceptions in paragraph 229 applies, the transaction should always be regarded as material, and should therefore be disclosed regardless of its size._
_(b) Each type of related party transaction must be separately disclosed. This means, for_ **2024 2023** _example, that particulars of remuneration paid to each charity trustee or person connected with_ **£ £** _a charity trustee, should be given individually in the notes. Where the charity has made any_ **-** 1,341 _pension arrangements for charity trustees or persons connected with them, the amount of_ The nature of the trustees' expenses was for travel to the charitys office _contributions paid and the benefits accruing must be disclosed in the notes for each related party._ The number of trustees' to whom expenses were reimbursed was one _(c) Where remuneration has been paid to a charity trustee or a person connected with a charity trustee, the legal authority under which the payment was made (eg provision in the governing_ **8 Tangible fixed assets** _document of the charity, order of the Court or Charity Commission) should also be given, as should the reason for such remuneration._
- _(d) Where neither the trustees nor any persons connected with them have received any such remuneration, this fact should be stated._ **Land and Plant & Motor**
|**Total**
£
£
£
£
**Cost**
At 1 April 2023
590,931
-
-
590,931
Additions
-
-
-
-
**At 31 March 2024**
**590,931**
**-**
**-**
**590,931**
**Depreciation**
**At 31 March 2024**
**-**
**-**
**-**
**-**
**Net book value**
At 31 March 2024
**590,931**
**-**
**-**
**590,931**
At 31 March 2023
**590,931**
**-**
**-**
**590,931**
**9 Creditors: amounts falling due within one year**
**2024**
**2023**
**£**
**£**
Trade creditors
**15,000**
**15,000**
Accruals
**-**
**-**
PAYE, NIC VAT and other taxes
**4,678**
**4,678**
Other creditors
**1,269**
**1,269**
**20,947**
**20,947**
**10 Income and Expenditure account summary**
**2024**
**2023**
**£**
**£**
**At 1 April 2023**
601,584
-
Surplus after tax for the year
5,488
18,255
**At 31 March 2024**
**606,396**
**601,584**
**Land and**
**Buildings**
**Plant &**
**Machinery**
**Motor**
**Vehicles**
_remuneration, this fact should be stated._
**In addition SORP 227 states**
**_227_**_The required disclosure is as follows (also see paragraph 303(c) re investments):_
_(a) the name(s) of the transacting related party or parties;_
_(b) a description of the relationship between the parties (including the interest of the related_
_party or parties in the transaction);_
_(c) a description of the transaction;_
_(d) the amounts involved;_
_(e) outstanding balances with related parties at the balance sheet date and any provisions for_
_doubtful debts from such persons;_
_(f) any amounts written off from such balances during the accounting year; and_
_(g) any other elements of the transactions which are necessary for the understanding of the_
_accounts._
**The above may be relevant particularly if the employee is a connnected person**|**Total**
£
£
£
£
**Cost**
At 1 April 2023
590,931
-
-
590,931
Additions
-
-
-
-
**At 31 March 2024**
**590,931**
**-**
**-**
**590,931**
**Depreciation**
**At 31 March 2024**
**-**
**-**
**-**
**-**
**Net book value**
At 31 March 2024
**590,931**
**-**
**-**
**590,931**
At 31 March 2023
**590,931**
**-**
**-**
**590,931**
**9 Creditors: amounts falling due within one year**
**2024**
**2023**
**£**
**£**
Trade creditors
**15,000**
**15,000**
Accruals
**-**
**-**
PAYE, NIC VAT and other taxes
**4,678**
**4,678**
Other creditors
**1,269**
**1,269**
**20,947**
**20,947**
**10 Income and Expenditure account summary**
**2024**
**2023**
**£**
**£**
**At 1 April 2023**
601,584
-
Surplus after tax for the year
5,488
18,255
**At 31 March 2024**
**606,396**
**601,584**
**Land and**
**Buildings**
**Plant &**
**Machinery**
**Motor**
**Vehicles**
_remuneration, this fact should be stated._
**In addition SORP 227 states**
**_227_**_The required disclosure is as follows (also see paragraph 303(c) re investments):_
_(a) the name(s) of the transacting related party or parties;_
_(b) a description of the relationship between the parties (including the interest of the related_
_party or parties in the transaction);_
_(c) a description of the transaction;_
_(d) the amounts involved;_
_(e) outstanding balances with related parties at the balance sheet date and any provisions for_
_doubtful debts from such persons;_
_(f) any amounts written off from such balances during the accounting year; and_
_(g) any other elements of the transactions which are necessary for the understanding of the_
_accounts._
**The above may be relevant particularly if the employee is a connnected person**|**Total**
£
£
£
£
**Cost**
At 1 April 2023
590,931
-
-
590,931
Additions
-
-
-
-
**At 31 March 2024**
**590,931**
**-**
**-**
**590,931**
**Depreciation**
**At 31 March 2024**
**-**
**-**
**-**
**-**
**Net book value**
At 31 March 2024
**590,931**
**-**
**-**
**590,931**
At 31 March 2023
**590,931**
**-**
**-**
**590,931**
**9 Creditors: amounts falling due within one year**
**2024**
**2023**
**£**
**£**
Trade creditors
**15,000**
**15,000**
Accruals
**-**
**-**
PAYE, NIC VAT and other taxes
**4,678**
**4,678**
Other creditors
**1,269**
**1,269**
**20,947**
**20,947**
**10 Income and Expenditure account summary**
**2024**
**2023**
**£**
**£**
**At 1 April 2023**
601,584
-
Surplus after tax for the year
5,488
18,255
**At 31 March 2024**
**606,396**
**601,584**
**Land and**
**Buildings**
**Plant &**
**Machinery**
**Motor**
**Vehicles**
_remuneration, this fact should be stated._
**In addition SORP 227 states**
**_227_**_The required disclosure is as follows (also see paragraph 303(c) re investments):_
_(a) the name(s) of the transacting related party or parties;_
_(b) a description of the relationship between the parties (including the interest of the related_
_party or parties in the transaction);_
_(c) a description of the transaction;_
_(d) the amounts involved;_
_(e) outstanding balances with related parties at the balance sheet date and any provisions for_
_doubtful debts from such persons;_
_(f) any amounts written off from such balances during the accounting year; and_
_(g) any other elements of the transactions which are necessary for the understanding of the_
_accounts._
**The above may be relevant particularly if the employee is a connnected person**|**Total**
£
£
£
£
**Cost**
At 1 April 2023
590,931
-
-
590,931
Additions
-
-
-
-
**At 31 March 2024**
**590,931**
**-**
**-**
**590,931**
**Depreciation**
**At 31 March 2024**
**-**
**-**
**-**
**-**
**Net book value**
At 31 March 2024
**590,931**
**-**
**-**
**590,931**
At 31 March 2023
**590,931**
**-**
**-**
**590,931**
**9 Creditors: amounts falling due within one year**
**2024**
**2023**
**£**
**£**
Trade creditors
**15,000**
**15,000**
Accruals
**-**
**-**
PAYE, NIC VAT and other taxes
**4,678**
**4,678**
Other creditors
**1,269**
**1,269**
**20,947**
**20,947**
**10 Income and Expenditure account summary**
**2024**
**2023**
**£**
**£**
**At 1 April 2023**
601,584
-
Surplus after tax for the year
5,488
18,255
**At 31 March 2024**
**606,396**
**601,584**
**Land and**
**Buildings**
**Plant &**
**Machinery**
**Motor**
**Vehicles**
_remuneration, this fact should be stated._
**In addition SORP 227 states**
**_227_**_The required disclosure is as follows (also see paragraph 303(c) re investments):_
_(a) the name(s) of the transacting related party or parties;_
_(b) a description of the relationship between the parties (including the interest of the related_
_party or parties in the transaction);_
_(c) a description of the transaction;_
_(d) the amounts involved;_
_(e) outstanding balances with related parties at the balance sheet date and any provisions for_
_doubtful debts from such persons;_
_(f) any amounts written off from such balances during the accounting year; and_
_(g) any other elements of the transactions which are necessary for the understanding of the_
_accounts._
**The above may be relevant particularly if the employee is a connnected person**|**Total**
£
£
£
£
**Cost**
At 1 April 2023
590,931
-
-
590,931
Additions
-
-
-
-
**At 31 March 2024**
**590,931**
**-**
**-**
**590,931**
**Depreciation**
**At 31 March 2024**
**-**
**-**
**-**
**-**
**Net book value**
At 31 March 2024
**590,931**
**-**
**-**
**590,931**
At 31 March 2023
**590,931**
**-**
**-**
**590,931**
**9 Creditors: amounts falling due within one year**
**2024**
**2023**
**£**
**£**
Trade creditors
**15,000**
**15,000**
Accruals
**-**
**-**
PAYE, NIC VAT and other taxes
**4,678**
**4,678**
Other creditors
**1,269**
**1,269**
**20,947**
**20,947**
**10 Income and Expenditure account summary**
**2024**
**2023**
**£**
**£**
**At 1 April 2023**
601,584
-
Surplus after tax for the year
5,488
18,255
**At 31 March 2024**
**606,396**
**601,584**
**Land and**
**Buildings**
**Plant &**
**Machinery**
**Motor**
**Vehicles**
_remuneration, this fact should be stated._
**In addition SORP 227 states**
**_227_**_The required disclosure is as follows (also see paragraph 303(c) re investments):_
_(a) the name(s) of the transacting related party or parties;_
_(b) a description of the relationship between the parties (including the interest of the related_
_party or parties in the transaction);_
_(c) a description of the transaction;_
_(d) the amounts involved;_
_(e) outstanding balances with related parties at the balance sheet date and any provisions for_
_doubtful debts from such persons;_
_(f) any amounts written off from such balances during the accounting year; and_
_(g) any other elements of the transactions which are necessary for the understanding of the_
_accounts._
**The above may be relevant particularly if the employee is a connnected person**|
|---|---|---|---|---|
||**-**
|**-**
|**-**
|**-**
|
|||||**590,931**|
||||||
||**590,931**|**-**|**-**|**590,931**|
||||**2024**
**£**
**15,000**
**-**
**4,678**
**1,269**|**2023**
**£**
**15,000**
**-**
**4,678**
**1,269**|
||||**20,947**|**20,947**|
||||**2024**
**£**
601,584
5,488|**2023**
**£**
-
18,255|
||||**606,396**|**601,584**|
## **10 Income and Expenditure account summary**
547
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024 11 No related party transactions**
There were no transactions with related parties in the year , except with regard to trustees' expenses
## **12 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 April 2023**
Tangible Fixed Assets
Current Assets|**Unrestricted**
**funds**
**£**
590,931
(31,633)
(20,947)|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
68,045
-|**Total**
**Funds**
**£**
**590,931**
**36,412**
**(20,947)**|
|---|---|---|---|---|
||**538,351**|**-**|**68,045**|**606,396**|
||**Unrestricted**
**funds**
**£**
590,931
(37,121)|**Designated**
**funds**
**£**
-
-|**Restricted**
**funds**
**£**
-
68,721|**Total**
**Funds**
**£**
**590,931**
**31,600**|
||**532,863**|**-**|**68,721**|**601,584**|
## **13 Change in total funds over the year as shown in Note 12 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
**Total restricted funds**
**Total charity funds**|**£**
532,863
**Funds brought**
**forward from**
**2023**|**See Note 14**
**£**
5,488
**Movement in**
**funds in 2024**|**See Note 0**
**£**
**-**
**Transfers**
**between**
**funds in 2024**|**£**
**538,351**
**Funds carried**
**forward to**
**2025**|
|---|---|---|---|---|
||**532,863**|**5,488**|**-**|**538,351**|
||||||
||**68,045**|**-**|**(676)**|**67,369**|
||||||
||**600,908**|**5,488**|**(676)**|**605,720**|
548
## **Brixton Mosque and Islamic Cultural Centre**
## **Notes to the Accounts for the year ended 31 March 2024**
## **14 Analysis of movements in funds over the year as shown in Note 13**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**|**Income**
**2024**
**£**
**178,958**|**Expenditure**
**2024**
**£**
**(173,470)**|**Other**
**Gains &**
**Losses**
**2024**
**£**
**-**|**Movement**
**in funds**
**2024**
**£**
**5,488**|
|---|---|---|---|---|
||**178,958**|**(173,470)**|**-**|**5,488**|
## **15 Ultimate controlling party**
_The charity is under the control of its legal members._
## **16 Other relevant information**
549
## **Brixton Mosque and Islamic Cultural Centre**
## **Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **16 Donations and Legacies**
|**Donations and Legacies**|||||
|---|---|---|---|---|
|**_Donations_**
**Total donations and gifts from individuals**
**Total Donations and Legacies**
**A1**|**Current year**
**2024**
**£**
178,958
**Unrestricted**
**Funds**|**Current year**
**2024**
**£**
-
**-**
**-**
**Restricted**
**Funds**|**Current year**
**Total Funds**
**2024**
**£**
**178,958**
**178,958**
**178,958**|**Prior Year**
**Total Funds**
**2023**
**£**
147,486|
||**178,958**|||**147,486**|
||||||
||**178,958**|||**147,486**|
## **17 Expenditure on charitable activities - Direct spending**
|**Current year**
**2024**
**£**
Gross wages and salaries - charitable activities
39,361
Travel and Subsistence - Charitable Activities
3,764
Donations Paid
19,095
Zakah
229
Freelance Staff
4,390
Dawah
2,008
Madrasah
22,189
Insurance Costs
1,274
Event
50,741
**Total direct spending**
**B2a**
**143,051**
**Unrestricted**
**Funds**|**Current year**
**2024**
**£**
39,361
3,764
19,095
229
4,390
2,008
22,189
1,274
50,741
**Unrestricted**
**Funds**|**Current year**
**2024**
**£**
- #
- #
- #
- #
- #
- #
- #
- #
- #
**-**
**Restricted**
**Funds**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2024**
**2023**
**£**
**£**
**39,361**##
30,564
**3,764**##
3,819
**19,095**##
7,772
**229**##
254
**4,390**##
-
**2,008**##
16,618
**22,189**##
16,996
**1,274**##
840
**50,741**##
10,852
**143,051**
**87,715**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2024**
**2023**
**£**
**£**
**39,361**##
30,564
**3,764**##
3,819
**19,095**##
7,772
**229**##
254
**4,390**##
-
**2,008**##
16,618
**22,189**##
16,996
**1,274**##
840
**50,741**##
10,852
**143,051**
**87,715**|
|---|---|---|---|---|
|||||**87,715**|
## **18 Support costs for charitable activities**
|**_Premises Expenses_**
Rates and water charges
Room Hire
Light heat and power
Cleaning and waste management
Premises repairs, renewals and maintenance
**_Administrative overheads_**
Telephone, fax and internet
Stationery and printing
Equipment expenses
**_Financial costs_**
Bank charges
**Support costs before reallocation**
**Total support costs**|**Current year**
**2024**
**£**
-
-
5,761
-
3,291
936
14,518
4,367
162
**Unrestricted**
**Funds**|**Current year**
**2024**
**£**
-**#**
-**#**
-**#**
-**#**
-**#**
-**#**
-**#**
-**#**
-**#**
**Restricted**
**Funds**|**Current year**
**Total Funds**
**2024**
**£**
**-**
**-**
**5,761**
**-**
**3,291**
**936**
**14,518**
**4,367**
**162**|**Prior Year**
**Total Funds**
**2023**
**£**
1,142
-
9,705
3,596
11,950
1,499
-
8,486
1,746|
|---|---|---|---|---|
||**29,035**|**-**
**-**|**29,035**
**29,035**|**38,823**|
||**29,035**|||**38,823**|
The basis of allocation of costs between activities is described under accounting policies 550
**19 Other Expenditure - Governance costs**
**Prior Year**
## **Brixton Mosque and Islamic Cultural Centre**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2024**
## _**This analysis is classsified by activity and not by conventional nominal descriptions.**_
|**39 **|**Analysis of income by activity**||||
|---|---|---|---|---|
|||**SOFA ref**|**2024**|**2023**|
||||**£**|**-**|
||**Activity**||||
||**_Summary of Total Income, including_**|**_the items above_**|||
||Donations & Legacies|**A1**|178,958|147,486|
||**_Categories of income_**||||
||Income from exchange transactions||178,958|147,486|
**Total income :-Your analysis agrees to DetailPL2. This row will autohide if not relevant The totals agree to the category analysis - This row will autohide if not relevant**
## **40 Analysis of charitable expenditure by activity**
## **Activity Summary of charitable costs by activity**
|**Direct costs**
**2024**
**2024**
**2024**
**£**
**£**
**£**
-
1,384
-
**_The comparative figures in this row have not yet been correctly analysed:-_**
**B3. Premises Expenses**
**B4. Administrative overheads**
**B5. Professional Fees**
**B6. Financial costs**
**Total charitable expenditure**
**-**
**1,384**
**-**
**Support**
**costs**
**Grant**
**funding of**
**activities**
Total Governance costs as detailed in
Note 19
**A1. Expenditure on charitable**
**activities directly attributable to**
**activities**|**Total**
**2024**
**£**
1,384
**143,051**
**9,052**
**19,821**
**-**
**162**
**173,470**|**Total**
**2023**
**£**
2,693
**126,538**|
|---|---|---|
|||**129,231**|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 20
551
## **Brixton Mosque and Islamic Cultural Centre**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2024**
**Analysis of support and governance costs by charitable activities**
||**Governance**|**Finance**||**Human**|**Other**|**Total**|
|---|---|---|---|---|---|---|
|**Activity**||||**Resources**|**Overheads**||
|**_Still to be analysed_**|1,384||-|-|-|1,384|
## **41 Analysis of non charitable expenditure by activity**
|**Activity**|||
|---|---|---|
|**_Fundraising activities_**|**Fundraising**
**activities**|**Fundraising**
**activities**|
||**2024**|**2023**|
||**£**|**£**|
|**Direct fundraising costs**|-|-|
|**Indirect fundraising costs:-**|-|-|
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of fundraising events, then do so here. **If you delete this text, the row will autohide**
**If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
**If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide**
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide
## _**Governance costs**_
**Governance Governance costs costs**
552
## **Brixton Mosque and Islamic Cultural Centre**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2024**
|Other Expenditure - Governance costs as detailed in Note 19
**_Total non charitable expenditure_**
Total costs of Fundraising activities
**Total non charitable expenditure**|**2024**
**0**
1,384
**2024**
**0**
-
**-**|**2023**
**£**
2,693|
|---|---|---|
|||**2023**
**£**
-|
|||**-**|
The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 0
553
**Formula driven text is placed here and then referred to by cells in the main body of the accounts**
**Items that can be modified when instructed to do so by Sorpaid, to reflect imminent changes to the regulations**
**Make changes only when advised to do so by Sorpaid**
_1_
_2_ Regulation 31
**----- Start of picture text -----**
3
**----- End of picture text -----**
_3_ Regulations 25(g) and (h)
- , except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005,
- _4_ which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
**----- Start of picture text -----**
5
**----- End of picture text -----**
. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this _5_ responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the _6_ financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.
Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the _7_ financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), . We concur with this approach, and any references in our report to the regulations should be read subject to this comment.
## **Trustees' Annual report and balance sheet**
The Trustees present their Report and Accounts for the year ended 31 March 2024.
**.**
Library 554 01/30/2025
## **Trustees' Annual report and balance sheet**
**The member has not required the company to obtain an audit in accordance with section 476 of the Act.**
**The member has required the company to obtain an audit in accordance with section 476 of the Act,**
in the year ended 31 March 2024 in the period ended 31 March 2024
**in the year ended 31 March 2024**
for the year ended 31 March 2024 for the period ended 31 March 2024 for the period from 1 April 2023 to 31 March 2024
**for the year ended 31 March 2024 for the year ended 31 March 2024**
**year**
Statement of Financial Activities for the year ended 31 March 2024 Statement of Financial Activities for the period ended 31 March 2024 Income and Expenditure Account for the year ended 31 March 2024 Income and Expenditure Account for the period ended 31 March 2024 Income and Expenditure Account for the period from 1 April 2023 to 31 March 2024 **Statement of Financial Activities for the year ended 31 March 2024 Statement of Financial Activities for the year ended 31 March 2024 Income and Expenditure Account for the year ended 31 March 2024 Income and Expenditure Account for the year ended 31 March 2024**
**s s' present their are** Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006 **The directors acknowledge their responsibilities for**
complying with the requirements of the Companies Act 2006 with respect to accounting records complying with the requirements of the Co-operative and Community Benefit Societies Act 201 **The Trustees acknowledge their responsibilities for** complying with the requirements of charity legislation with respect to accounting records and th financial statements have been prepared in accordance with the provisions in Part 15 of the Co **The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.** The following persons served as Trustees during the year ended 31 March 2024 :- **financial year financial year.** year **year ended 31 March 2024 period ended 31 March 2024 year ended 31 March 2024**
## **SORPAID library**
## **Legislation and accounting standards etc**
Library 555 01/30/2025
**Trustees' Annual report and balance sheet UK wide section 396 of the Companies Act 2006 the Companies Act 2006. section 396 of the Companies Act 2006. the Charities (Accounts and Reports) Regulations 2008** Companies Act 2006 the Charities Act 2011 **registered under the Companies Acts** section 477 of the Companies Act 2006. **the Co-operative and Community Benefit Societies Act 2014 the CCBS Act 2014** Co-operative and Community Benefit Societies Act 2014 Co-operative and Community Benefit Societies Act 2014 83 of Co-operative and Community Benefit Societies Act 2014 (The Act) FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP) FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), Financial Reporting Standard 102, (effective 1st January 2016) FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charitie
**England & Wales** Charities Act 2011 CCEW CIO the Charity Commission in England & Wales (CCEW) 154 of the Charities Act 2011 (The Act) the Charities (Accounts and Reports) Regulations 2008 Section 144(1) of the Charities Act 2011 (the Act) 144(1) 144(2) 145 Directions given by the Charity Commission under section 145(5)(b) of the Act 145(3) Regulation 34(3)(b 130 an accruals **Scotland** Charities and Trustee Investment (Scotland) Act 2005 OSCR SCIO The Office of the Scottish Charity Regulator (OSCR) The Charities Accounts (Scotland) Regulations 2006 (as amended) Regulations 10(1) (a) to (c) of the The Charities Accounts (Scotland) Regulations 2006 (as ame Regulations 10(1) (a) to (c) 44(1)(c) Regulation 11 of The Charities Accounts (Scotland) Regulations 2006 (as amended) and in accordance w na na 44(1)(a) a fully accrued **Northern ireland** Charities (Northern Ireland) Act 2008, as amended CCNI CIO the Charity Commission in Northern Ireland (CCNI)
Library 556 01/30/2025
## **Trustees' Annual report and balance sheet**
66(f) of The Charities Act 2011. (The Act) The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 65(2) of The Charities Act 2011 (The Act) 65(2) 65(3) Directions to Independent Examiners made by the Charity Commission in Northern Ireland 65(4) Section 66(1)(f) of the Act 63 an accruals
## **Isle of Man**
_**manx act abbreviation for regulator**_
## **Republic of Ireland**
_**ROI act abbreviation for regulator**_
## **Cross referenced legislation etc**
Charities Act 2011
## **The Charities Act 2011.**
CCEW
CIO
the Charity Commission in England & Wales (CCEW) _hidden_ 154 of the Charities Act 2011 (The Act) 154 of that Act.
_hidden_
475 of the Companies Act 2006
_hidden_
## **section 144(2) of the Charities Act 2011 Part 42 of the Companies Act 2006 Section 91 of Co-operative and Community Benefit Societies Act 2014**
the Charities (Accounts and Reports) Regulations 2008 Section 144(1) of the Charities Act 2011 (the Act) 144(1) section 144(2) 145 Directions given by the Charity Commission under section 145(5)(b) of the Act 145(3) Regulation 34(3)(b 130 an accruals
## **Statements included in the accounts**
The directors are satisfied that the company is entitled to exemption from the requirement to obt financial statements have been prepared
in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companie for the year ended
for the period ended for the period from Statement of Financial Activities Income and Expenditure Account Income and Expenditure Account for the period from
Library 557 01/30/2025
## **Trustees' Annual report and balance sheet**
, as required by the Companies Act 2006 complying with the requirements of the with respect to accounting records and the preparation of accounts.
complying with the requirements of charity legislation with respect to accounting records and th The Trustees are satisfied that, although the charity is not registered under the Companies Acts The financial reporting framework that has been applied in their preparation is applicable law an charity
In our opinion, the accompanying financial statements of the charity are prepared, in all materia
and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended P and in accordance with the accounting policies set out on page 19, As described on page 6, you, the charity's Trustees are responsible for the preparation of the accounts.
As described on page 6, you, the charity's Trustees are responsible for the preparation of the a the memorandum and articles of the charity
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th The Trustees consider that the audit requirement of Section 83 of the Co-operative and Commu The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th for the conducting of an audit
, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act The Trustees also consider the charity to be exempt from the requirement to be subject to Indep , and under the historical cost convention and the accounting policies set out on page 19. as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Repo
## **Notes to the accounts**
differ between TB and SOFA on defined pension benefit schemes on revaluation of fixed assets on investment assets Revenue funds Restricted Revenue funds Restricted Fixed asset funds Restricted Revaluation funds Restricted Unrestricted Unrestricted Revaluation funds Unrestricted funds Endowment Revenue funds Endowment Fixed asset funds Endowment Revaluation funds Endowment Total funds Prior period funds Designated Revenue funds Designated Fixed asset funds Designated Fixed asset funds Revaluation funds to the Balance Sheet and notes brought forward funds carried forward funds to the SOFA
**Some of the above headings may be altered to something more appropriate on the Trial b** Some of the above headings may be altered to something more appropriate
Library 558 01/30/2025
## **Trustees' Annual report and balance sheet**
**The funds have been analysed in the deferred funds note**
incorrectly correctly
FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charitie balance
balance in total Defined benefit pension scheme Defined contribution pension scheme The Registered Company Number is:-
for the source of this figure
Realised gains on social investments which are programme related are included in note 0 'Othe adopt activity analysis
## **Trustees etc**
Trustees
Trustees
to the Trustees of the charity on the accounts for the year ended 31 March 2024
Trustees
Trustees
## **Statements included in the TAR**
The following persons served as Trustees during the year ended 31 March 2024 :- Statutory statement to auditors
_cross ref_ This part only applies to a statutory Companies Act audit, and will autohide when not applicable This part only applies to a statutory Companies Act audit, and will autohide when not applicable Statutory statement to auditors - this must be signed by the Trustees before the audit is complet Second part- Compulsory for larger charities,and encouraged for smaller charities. For smaller First part - compulsory for all charities, both smaller and larger
Compulsory for larger charities,and encouraged for smaller charities. For smaller charities only
## **Method of preparation of the accounts**
P. This part is a legal requirement for companies,and can be ignored and will autohide for non company charities
P. Method of preparation of the accounts - This is to comply with the Companies Act requireme
P. This part is a legal requirement for companies,and can be ignored and will autohide for non c
## **Charity constitution**
Status details
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales an unincorporated charity, established by Trust Deed
x Data not entered in Step 5
invalid choice in step 6 Registered Societies Registered Society Registered Society, incorporated under the Co-operative and Community Benefit Societies Act 2 company limited by guarantee, registered under the Companies Acts unlimited company registered, under the Companies Acts company limited by share capital, registered under the Companies Acts charity established by Royal Charter Charitable Incorporated Organisation (CIO) in England & Wales Scottish Charitable Incorporated Organisation (SCIO) Northern Ireland Charitable Incorporated Organisation (CIO)
Library 559 01/30/2025
## **Trustees' Annual report and balance sheet**
unincorporated charity, established by Trust Deed Community Benefit Society charity established under a Charity Commission scheme charity incorporated by special Act of Parliament unincorporated charity, established by a written constitution **charitable company**
**charity Society** charity
## **Governing document details**
**the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .**
the Memorandum and Articles of Association establishing the company under company legislation.
the Royal Charter establishing the charity.
the Special Act of Parliament establishing the charity.
**the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .**
the Trust Deed establishing the charity. the legal document establishing the Society.
**the Special Scheme establishing the charity authorised by the Charity Commission in England & Wales (CCEW) .**
**the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .**
the Governing Document This charity does not have a Company Registration Number You have not set up a Company Registration Number in STEP 5 - You should enter a number Company Registration Number
## **Charity Registration details**
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1168959
**The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number**
**The charity operates in England & Wales but is not registered with**
## **TAR Data**
As you have entered The trustees who served as a trustee in the reporting period **- see HELP files to the right**
**, do not enter data in the section below - accept the default text**
**, give the details required below**
**Is the above list the same as the list of those who served in the year 'Y/N'? The default is 'Y**
**As you have entered 'N' above, ensure that this is entered as 'Y**
This row may be safely deleted if not required
## **Pl page data**
The notes in this template comply with the above requirement
the TEXT in this row if there are no exceptional items BUT DO NOT DELETE THE FORMULAE
## **Notes data**
REVEALED BY DEFAULT - If you do not require this, then hide the policy. Alternatively, it is pos Alternatively, it is possible you may wish to tailor the text, by altering the standard headings and How do I tailor this policy ? Detailed guidance in the HELP files DO NOT DELETE OR EDIT COLUMN L
Library 560 01/30/2025
## **Trustees' Annual report and balance sheet**
DO NOT AUTOHIDE THIS POLICY -it is mandatory
If this applies , enter suitable text to comply with
This note is a standalone note which is not referenced to the SOFA or the Balance Sheet
This section is REFERENCED to the This section is REFERENCED to the Income and Expenditure account and the SOFA This will require a bespoke policy to be drafted and inserted Delete all text and numbers under related party In this block, enter the data in the same manner as directed under related party 1 above
All income defaults to unrestricted, in total, and to restricted and endowment (balance to be analysed). Wi To/(from)
## **PL2 data**
IMPORTANT NOTE - SEE 'HELP!' FOR ENTERING COMPARATIVES. in these rows- Comparatives sho
## **Internal spreadsheet houskeeping headings/instructions**
This sheet is protected as there are hidden data elements - You can only enter data in the blue WARNING ! The job CANNOT be progressed until
has been completed
This section has been completed
## **Template details**
Scope and application of this template :- Internal Administrative section of the This heading will not appear in any printed output as it is not in the 'Print Area' This template is not licensed for a charity operating in England & Wales This template may be used for
Incompatible jurisdiction - this template is not licensed for this jurisdiction This template is now configured for this jurisdiction This template may be used for corporate charities excluding CIOs and SCIOs Companies operating anywhere in the UK in one of the jurisdictions in the UK
This template is for a charity which is a Registered Society Incorporated under the Co-operative This template is not appropriate for Registered Society Incorporated under the Co-operative and This template is not licensed for
This template may be used for unincorporated charities excluding CIOs and SCIOs This template is for an unincorporated charity which operates in England & Wales which operates in England & Wales
## **Scrutiny reports**
This MUST be the This MUST be This can be left blank if the report is in the name of This can be left blank if the report is in the name of a firm This can be left blank if the report is in the name of an individual For and on behalf of Independent Examiner's Report
**Exempt reports**
exempt from scrutiny
Library 561 01/30/2025
## **Trustees' Annual report and balance sheet**
## **Exempt from independent scrutiny as Registered Society income is less than £90k**
## Exempt from independent scrutiny
Registered Society - Exempt - income less than £90,000 Independent Accountant's Report
Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 No statement of opinion
## **Examination reports**
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year I report to the Trustees on my examination of the financial statements of the charity on pages 12 I report to the Trustees on my examination of the financial statements of the charity on pages 12 The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th Having satisfied myself that the financial statements are not required to be audited under any le a) examine the financial statements of the charity under Section 145 of the Act;
Since the charity's gross income exceeded £250,000, the charity's examiner must be a member
.
b) follow the applicable procedures in the Directions given by the Charity Commission under sec c) state whether particular matters have come to my attention.
I report in respect of my examination of the charity's financial statements carried out under s145 I report in respect of my examination of the charity's financial statements carried out under s145 the Directions given by the Charity Commission under section 145(5)(b) of the Act, setting out t setting out the duties of an independent examiner in relation to the conducting of an independen The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th Basis of Independent Examiner's Statement and scope of work undertaken
a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
I conducted my examination in accordance with the Directions given by the Charity Commission Consequently, I do not express an audit opinion on the view given by the financial statements, a The procedures undertaken do not provide all the evidence that would be required in an audit, a I planned and performed my examination so as to satisfy myself that the objectives of the indep Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my ex The accounts of this charity are not required to be audited under Part 16 of the Companies Act The gross income of the charity in the year ended 31 March 2024 appears to exceed the sum s and that I am qualified to act as Independent Examiner in accordance with that section by virtue
## _hidden_
This is a report in respect of an examination carried out under 145 of the Act and in accordanc and that no material matters have come to my attention in connection with the examination givin
## _hidden_
no material matters have come to my attention in connection with the examination giving me ca accounting records were not kept in respect of the charity as required by
accounting records were not kept in respect of the charity as required by Section 386 of the Com accounting records were not kept in respect of the charity as required by with Section 130 of Th
to prepare financial statements which accord with the accounting records and comply with the a the financial statements do not accord with those records; or
when preparing accounts on an accruals basis, to prepare financial statements which accord wi the financial statements do not accord with those records; or
the financial statements do not accord with those records; or
have not been prepared in accordance with the methods and principles set out in the FRS 102 the Charities (Accounts and Reports) Regulations 2008
the financial statements do not comply with the applicable requirements concerning the form an have not been prepared in accordance with and with the methods and principles set out in the the financial statements do not comply with the applicable requirements concerning the form an have not been met or to which, in my opinion, attention should be drawn in my report in order to
Library 562 01/30/2025
## **Trustees' Annual report and balance sheet**
I have no concerns and have come across no other matters in connection with the examination I have no concerns and have come across no other matters in connection with the examination This MUST be the name of an individual - An examiner can ONLY be an individual - not a firm o This MUST be the name of an individual - This MUST be be left blank for an examination - an examination CANNOT be conducted by or o the requirements of Section 396 of the Companies Act 2006; and _hidden_ have not been prepared in accordance with have not been prepared in accordance with have not have not
hidden
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th The charity is subject to Independent Examination under charity legislation, and the report of the
## **Reporting accountants reports**
## Reporting Accountant's Report
This MUST be the name of an individual - The Reporting Accountant can ONLY be an individua This MUST be the firm name, unless the Reporting Accountant is a sole practitioner, in which c , in accordance with the requirements of Section
This report is made solely to the Trustees of the charity, as a body, in accordance with the requ In our opinion, the revenue account, and balance sheet are in agreement with its books of acco The Trustees consider that the audit requirement of Section 83 of the Co-operative and Commu The charity is subject to a Reporting Accountant's Report under The Co-operative and Commun Our responsibility is to express an opinion on whether the whether the charity's revenue accoun **Audit reports** Registered Auditors Auditor's Report
hidden hidden
## We report on
We report on the financial statements of Brixton Mosque and Islamic Cultural Centre for the yea We report on the financial statements of Brixton Mosque and Islamic Cultural Centre for the year ended 31 We have audited the financial statements of Brixton Mosque and Islamic Cultural Centre for the year ende that the accounts comply with Section 396 of the Companies Act 2006 and
This MUST be the name of an individual - The Senior Statutory Auditor can ONLY be an individ This MUST be the firm name, unless the auditor/accountant is a sole practitioner, in which case For and on behalf of Independent Examination - Registered Auditors For and on behalf of Independent Examination Independent Auditors' Report
## We have audited
## Introduction
Independent Auditors' Report to the Trustees of the charity on the accounts for the year ended 3 Limitation of liability
We have been appointed as auditors under
We have been appointed as auditors under The Companies Act 2006 and report in accordance We have been appointed as auditors under section 144(2) of The Charities Act 2011 and report We have been appointed as auditors under 83 of Co-operative and Community Benefit Societie Our responsibility is to audit and express an opinion on the financial statements in accordance w We are required to report to the Trustees our opinion as to whether the financial statements give
## _hidden_
## materially inconsistent
to you
We are also required to report to you if, in our opinion, the Trustees' Annual Report is materially
Library 563 01/30/2025
## **Trustees' Annual report and balance sheet**
## Generic Scope of an Audit
In carrying out an audit in accordance with ISAs-UK, the auditor exercises professional judgeme Identify and assess the risks of material misstatement of the financial statements, whether due t To obtain an understanding of internal control relevant to the audit in order to design audit proce To evaluate the appropriateness of accounting policies used and the reasonableness of accoun To conclude on the appropriateness of the charity's use of the going concern basis of accountin To evaluate the overall presentation, structure and content of the financial statements, including In addition, we read all the financial and non-financial information in the Trustees' Annual Repor We conducted our audit in accordance with ISAs-UK and in accordance with the Practice Note ' We are required to plan and perform our audit so as to meet the above requirements and to obt In the course of our audit, we communicate with those charged with governance regarding, amo
Assistance with accountancy and tax matters
In accordance with the exemption provided by APB Ethical Standard – Provisions Available for Smaller Entities, we have Prior Year figures
The charity was exempt from the requirements of a statutory audit in the prior period and availed itself of this exemption.
Opinion on the Financial Statements Opinion
In accordance with Regulations 25(g) and (h) of the Charities (Accounts and Reports) Regulatio In our opinion, the accompanying charity's financial statements:
Give a true and fair view of the state of affairs of the charity as at 31 March 2024 and of its Inco have been properly prepared, in all material respects, in accordance with United Kingdom Gene and have been properly prepared in accordance with the requirements of the Charities Act 201 and have been prepared in accordance with the requirements of the Co-operative and Commu ; and
have been prepared in accordance with the methods and principles required by the FRS102 Sta Matters upon which we are required to report by exception
Opinion on other matters prescribed by the Co-operative and Community Benefit Societies Act 2 Opinion on other matters prescribed by the Companies Act 2006.
In our opinion the information given in the Trustees' Annual Report for the financial year for whic In our opinion the Report of the Trustees has been prepared in accordance with the Co-operativ Company Act and Registered Society audits - Under this form of audit the auditor confirms the R Charity Act audits -Under this form of audit the auditor confirms the Report is NOT materially inc hidden have not been prepared in accordance with The Charities Act 2011.
We have nothing to report in respect of the following matters where the The Charities Act 2011. inconsistent
the information given in the Trustees' Annual Report is inconsistent with the financial statements adequate accounting records have not been kept, or returns adequate for our audit have not be the charity has not kept adequate accounting records; or
the financial statements are not in agreement with the accounting records and returns; or the financial statements are not in agreement with the accounting records and returns. the financial statements are not in agreement with the accounting records and returns if information specified by law regarding Trustees' remuneration and transactions with the charit
hidden
we have not received all the information and explanations we require for our audit
the Trustees were not entitled to prepare the financial statements in accordance with the small c Eligibilty of auditor and status of audit
We confirm that we are eligible under to conduct this audit, and that this report is a report in res As described on page 6, you, the charity's Trustees are responsible for the preparation of the a
I report to the Trustees on my examination of the financial statements of the charity on pages 12 The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (th
Library 564 01/30/2025
## **Trustees' Annual report and balance sheet**
According to the parameters you set up in the steps stage, this is a report for a:an entity Unincorporated charity/CIO - audit Charitable company - Charities Act audit Charitable company - Companies Act audit Registered Society- Reporting accountant's report - Income less than £250,000 Registered Society - audit If the report is not what you expected, then review the data you entered in the Steps process at a charity exempt from external scrutiny This section does not apply MD Hussain - FCCA - Senior Statutory Auditor MD Hussain - FCCA - Reporting Accountant MD Hussain - FCCA - Independent Examiner MD Hussain - FCCA - Independent Accountant Charitable company Unincorporated charity/CIO Auditor, examiner and reporting accountant and scrutiny details Manually delete all the rows of Section M as there is NO requirement for any scrutiny report as The Independent Examiner The Reporting Accountant Details of The Reporting Accountant The Auditor Details of The Independent Examiner
## **Details of The Auditor**
The charity is not subject to The charity is subject to
The charity is subject to audit under charity legislation, and the report of the Charities Act audito **and the report of the Companies Act auditor is on page 11.**
The charity is subject to an audit under The Co-operative and Community Benefit Societies Act Audit exemption statement - Shareholders requiring audit under Cos Act -
This MUST not be
**Responsibility of accountants and trustees etc** auditors
## _hidden_
Responsibilities of Management and Those Charged with Governance for the Financial Stateme Respective responsibilities of , the Trustees and of the auditors
Our responsibility is to prepare accounts upon the basis of the information supplied to us, withou
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, an
We have not carried out any audit procedures and have relied upon information supplied to us b Respective responsibilities of the officers and the accountant
Respective responsibilities of the directors and the accountant
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the r As described on page 6, you, the charity's Trustees,
, applicable to smaller entities,
are responsible for the preparation of the financial statements in accordance with the Charities A
As described on page 6, you, the charity's Trustees, are responsible for the preparation of the fi
_hidden_ , _hidden_ , you
Library 565 01/30/2025
## **Trustees' Annual report and balance sheet**
We conducted our audit in accordance with International Standards on Auditing (ISAs-UK), issu Management is responsible for the preparation of the financial statements in accordance with ch The Trustees,who are charged with governance, are responsible for overseeing the charity’s fin In preparing the financial statements, management is responsible for assessing the charity’s ab Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a Statement of Trustees's Responsibilities
charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare fina the Companies Act 2006 and charity law require the Board of Trustees to prepare financial state charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare fina The Trustees are also responsible for maintaining adequate accounting records which disclose The Trustees are also responsible for maintaining adequate accounting records which disclose The Trustees are also responsible for maintaining adequate accounting records which disclose The Trustees are also responsible for the contents of the Trustees' report, and the statutory
**exam** The Trustees are also responsible for the contents of the Trustees' report, and the statutory resp **audit** The Trustees are also responsible for the contents of the Trustees' report, and the statutory resp **acs report** The Trustees are also responsible for the contents of the Trustees' report, and the responsibility **audit** The Trustees are also responsible for the contents of the Trustees' report, and the accountant p **wording** The Trustees are also responsible for the contents of the Trustees' report, and the statutory resp Respective responsibilities of the Trustees and the accountant
## **Validation of Data in the accounts**
## _hidden_
## Messages re autohide and data validation
The section below does not apply to this charity and will autohide - do not delete any of the apparently blank rows and the section below will autohide
Do not delete this row - it contains formulae - This row and the five rows above will autohide
if not relevant
Do not delete - This row and the five rows above will autohide if not relevant
## Do not delete
This will not autohide, as text is required by the SORP
To autohide - delete text, or you may safely delete a row, provided the requisite disclosures are made in a desciptive text For these
rows - four twelve six five
two
three
To autohide - delete the text
_This row and the three rows above will autohide_
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## **Trustees' Annual report and balance sheet**
_This row and the five rows above will autohide This row and the five rows above will autohide will autohide This row This row will autohide if not relevant and the rows above_ Data entry instructions Enter a narrative explaining the
positive negative Insert numbers in this row as
WARNING ! The job CANNOT be commenced until 'Y' is entered at the foot of this step
**WARNING ! The job CANNOT be finalised until 'Y' is entered at the foot of this step** WARNING ! The job CANNOT be
until 'Y' is entered at the foot of this step
There is data still to analyse in this section in STEP 28 amounting to Based on the entries made there is no analysis required in STEP 28 Analysis already completed in STEP 28 There is data still to analyse in this section in STEP 29 amounting to
Click on the link to the left Based on the entries made there is no analysis required in STEP 29 Analysis already completed in STEP 29
Data entry error -You must enter data from the drop down list
You still have data to analyse
enter positive income to column C, negative expenses to column E, and gains/losses as positive/negative to Column I -
enter positive income to column E, negative expenses to column G, and gains/losses as positive/negative to Column I - Do not enter data in these
automatic update
You should not enter 'Y' below In STEP 26, you said this module did not apply it should hide by default if not follow instructions for hiding. In STEP 26, you said this module applies so you should ensure that all the required details are disclosed
## _Unanalysed balances_
Do not enter data in this row - automatic update
Error of input - figures must be
Details of
If an error message appears in this row, it may simply be that you have not correctly entered the comparatives Not applicable
This is a required process in the SORP and must be completed before the next steps You may proceed to the next step
Go to STEP 7
This data in this note is automatically picked up from the accounts data entered so DO NOT E The current year total column is automated , but the makeup of the totals and the prior year figu in this note is automatically picked up from the accounts data entered
The items in this section of the notes require manual input of numbers The items in this section of the notes require manual input of text The items in this section of the notes require manual input
of numbers of text and text Do not enter data in this row - automatic update
Library 567 01/30/2025
## **Trustees' Annual report and balance sheet**
Proceed to deciding if you want the next module The template will be modified to comply with this module directly attributable to activities There appears to be an error of input - the above columns should be zero There appears to be an error of input -this analysis does not agree to that on DetailPl2.This row There appears to be an error of input - There are unanalysed prior period funds on the Balance There appears to be an error of input - Categories do not agree to total There appears to be an error of input - Your analysis agrees to DetailPL2. This row will autohide if not relevant The totals agree to the category analysis The above columns do not apply in this area of spending - To activate or deactivate, select or deselect sheet 'DetailPL1' in the 'VT Print Preview ' box , u simultaneously and then re-evaluate Autohide.
This sheet MUST be activated as you are a large charity.
This sheet MUST be de-activated as you are NOT a large charity and have chosen NOT to use This sheet MAY be activated, if you wish, as you are a large charity OR have chosen to use act DO NOT DELETE SHEETS DetailPL2 OR DetailPL1 AS THEY CONTAIN CROSS REFERENC 'Detail2' when printing sheets. DO NOT DELETE SHEETS DetailPL2 OR DetailPL1 AS THEY C 'Detail1' when printing sheets. DO NOT DELETE SHEETS DetailPL2 OR DetailPL1 AS THEY C This sheet MUST be activated, when printing, as you are NOT a large charity and have chosen This sheet MUST NOT be activated, when printing, as you are NOT a large charity and have ch This sheet MUST be activated, when printing, as you are EITHER a large charity or you have c Some of the data in this section does not cross cast Data does not cross cast by the amount shown in column O Do not delete these cells - hidden validation data
This sheet SHOULD be activated as, as although you are NOT a large charity, you have chosen
This sheet MAY be activated, if you wish, as, although you are NOT a large charity, you have chosen to analyse by activity. Nominal analysis, however, will help with the true and fair view.
All of this block is automated. There is no requirement to enter data
VALIDATION OF DATA IN THIS SECTION OF THE ACCOUNTS ERROR in the row(s) above - transfers MUST net to nil - see the SORP VERIFIED WARNING !!! The transfers net out to nil. do not agree to the Balance Sheet do not agree to the funds from two years ago - check the TB do not agree to the SOFA agree to the Balance Sheet. agree to the funds from two years ago agree to the SOFA. _There are no unanalysed prior period funds Balance still to be analysed- all entries on this row should be nil when the analysis is complete_ WARNING !!! The level of income/assets is not compatible with the level of scrutiny set in the steps stage - Check your VERIFIED -The level of income appears permissible within the level of scrutiny set in the steps stage .This will autohide VERIFIED -The level of assets and income appears compatible with the level of scrutiny set in the steps stage.This will a VERIFIED -The level of fixed asset funds agrees to the nbv of the assets.This will autohide
WARNING !!! The level of income and assets is not compatible with the level of scrutiny set in the steps stage - Check agree
do not agree
Library 568 01/30/2025
## **Trustees' Annual report and balance sheet**
Income agrees to the SOFA Income does not agree to the SOFA Expenditure does not agree to the SOFA Expenditure agrees to the SOFA Gains/Losses agree to the SOFA Gains/Losses do not agree to the SOFA
There are figures in the revaluation note that have not been analysed and have defaulted to the There are figures in the revaluation note that have not been analysed and have defaulted to fixe Cross reference to report :-
The Gross Income of the charity is
## **DATA ENTRY OPTIONS and validation**
## **General messages**
Proceed to complete this step Go to next question provided you enter 'Y' in this row - you cannot use this template This template may be used for - It should be ignored for this charity operating
- It should be ignored for this charity Insert additional lines if required where indicated - this row will autohide
, you may need to manually alter the analysis between these three rows, by entering numbers in In the row below DO NOT enter figures in column G - hidden formula Manually enter the comparative in the blue cell Manually enter the figures in columns E and G. Manual entry is required as the component figur Manually enter The information below cannot be computed from data entry Your Cash Flow Statement does not balance
If you want to enter a narrative description of the non charitable activity above, then do so here. The figures in this row default to direct costs, but can be analysed elsewhere - EXCEPT FOR COMPARATIVES,
EXCEPT FOR COMPARATIVES, This data in this note is automatically picked up from the acc IMPORTANT NOTE - SEE 'HELP!' FOR ENTERING COMPARATIVES. DO NOT edit/ delete/ format any column to the right of the green boundary to the print area. Al At the top of each section, next to the green column, there is a context sensitive link to the Help Simple guide to producing the
- read 'How do I prepare ?' for guidance Click for other sections Simple guide in 'How Do I?' - MUST READ !!!! Editing guidance and warnings Introductory guidance and text that will autohide How do I? - See comments in grey cells below Text and guidance from the SORP - see comments on the green cells below Clarification - See comments in yellow cells below HIDDEN BY DEFAULT - If you require this, then unhide the policy - See 'HELP! How do I hide AUTO/MANUAL - an effective disclosure checklist How do I hide and unhide notes? How do I deal with comparative activity analysis? How do I How do I? How do I deal with this year's activity analysis? activity analysis?
Library 569 01/30/2025
## **Trustees' Annual report and balance sheet**
related accounting policy Click link to right for related accounting policy There appears to be invalid input in Step - Re enter the data Data validated If there is no data error indicated above
9) AS YOU ARE PREPARING ACTIVITY ACCOUNTS, repeat this process for Detail!PL1 9) AS YOU ARE NOT PREPARING ACTIVITY ACCOUNTS, you do not need to repeat this pro The default setting on this template is 'CASH FLOW ON' defined benefit pension scheme Statement of Total Recognised Gains and Losses A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised g Agreement of activity analysis to total Charitable expenditure - Non charitable expenditure - DO NOT USE THIS STEP YOU MUST USE THIS STEP Total income :- nominal analysis There are still items to be analysed between realised and unrealised If an error is shown, you should look at the underlying accounts sheet for detailed warnings abo The page numbers are updated by entering the page numbers in the data section. The position
## **Overall data validation and input instructions**
not used in this template Enter 'Y' or ''N' You MUST Enter 'Y' or ''N' Scope of this step Applies to all charities, both LARGE and SMALL in England & Wales Purpose of this step What do I do in this step ? Data input section Have you correctly Data input section Data Validation Why do I do this? To complete the step - 'Y' or 'N' - Default is 'N'
When you have entered 'Y', you have completed this step and can proceed to STEP There is hidden data in this row - do not delete
When all cross casts agree, this line may be deleted WITH CARE if all entries in the row are ZERO DO not delete this row - hidden validation data
Confirm you have completed this step by entering 'Y' in the final blue cell. Until you are able to enter 'Y' yo from the drop down list Place your cursor in the grey cell below to reveal the drop down box Enter the type of the entity
, which is not applicable on the basis of the data you have entered in STEP
, which is not applicable on the basis of the data you have entered in STEP 2
, which is not applicable on the basis of the data you have entered in STEP 23
**, this range of the template has been suppressed as it relates to STEP** Legal form of of entity - Specific
**x Data not entered in Step**
Free Text area for this step, for comments and cross references to working papers This blank section has been suppressed as it is not relevant to this charity This step applies to ALL charities WITHOUT EXCEPTION, no matter how small they may be
Library 570 01/30/2025
## **Trustees' Annual report and balance sheet**
This data will be automatically transferred to the Trustees' Report
## **STEP 2 data**
Charitable Incorporated Organisation CIO
Charity incorporated under the Companies Acts, special Acts of Parliament or Royal Charters (but not CIOs or SCIOs)
Registered Society incorporated under the the Co-operative and Community Benefit Societies A Unincorporated Charity of all types.
x Data not entered in Step 2
## **Validation of input for Step 2**
Data entry error -
You have correctly entered a legal status
## **STEP 3 data Large Small charities**
This is a LARGE Charity as defined and you must comply with the large charity disclosures This is a SMALL charity as defined and you have the option whether to disclose certain matters This is a LARGE charity - you CANNOT use this template
- See the 'Help' file.
Unless a resolution for early adoption is resolved and minuted , for accounting periods commen You CAN use this template for FRS102 SORP, in its unmodified form, for accounts beginning in As the answer is
you CANNOT use this template. go to question Current Statutory limit read the following comments Group Accounts
As you have stated this meets the small company tests, the comments below do not apply and
## **Validation of input for Step 4**
Error -You must enter a company number if you reply with 'Y 'and You must enter' Y' if you enter a compan company registered office
## **STEP 5 data**
A company limited by guarantee registered under the Companies Acts A company limited by share capital registered under the Companies Acts Charity established by Royal Charter Charity established by special Act of Parliament Unlimited company registered under the Companies Acts x Data not entered in Step 5
## **STEP 6 data**
A charity established under a Charity Commission scheme An Unincorporated charity established by a written constitution An unincorporated charity established by Trust Deed x Data not entered in Step 6 zThis option is not available and should not be selected
## **STEP 7 data**
You MUST complete the answers in the section below as you have said the charity is registere You can skip the questions in this section and go to Step 8 as Step 7 does not apply, because t **Validation of input for steps 5 and 6 and 9**
**, the following step MUST be completed before you can proceed This step MUST be completed before you can proceed step MUST be completed before you can proceed** You must enter data in STEP 2 before you can proceed with this Step before you can proceed
Library 571 01/30/2025
## **Trustees' Annual report and balance sheet**
**, you MUST choose any option from the drop down list, except - 'xData not entered in Step**
you MUST only choose the option - 'xData not entered in Step As this is an incorporated COMPANY charity
## **As this is a Registered Society**
As this an UNINCORPORATED charity As this is NOT a company charity As this is NOT an UNINCORPORATED charity As this is NOT a Registered Society the option should show - 'xData not entered in Step If you do not do this you may get conflicting results you have entered a correct legal type for this charity The data you have entered is inconsistent with the type of charity you have set up. You have selected a valid option for this step Alter the selection if necessary You have indicated that the step below has been satisfactorily completed You have entered insufficient data to determine if the data is correct is applicable there is no requirement to complete step
## **STEP 8 data**
because it is an excepted charity that is not liable to register. because it is an exempt charity that is not liable to register. because its gross income is less than £5,000 so is not liable to register. because the Trustees are in the course of registering the charity because the Trustees have not registered the charity Option 5 is not relevant in England & Wales x Data not entered in Step 8 is not relevant in Northern Ireland Scotland England & Wales because the Trustees are in the course of registering the charity because the Trustees have not registered the charity
## **Validation of input for step 8**
You should complete the answers in this section, as the charity operates in England & Wales You MUST enter either a charity number or a reason why there is no charity number, but not both You have entered valid charity details
## **STEP 9 Data**
This is a Registered Society with less than £90k gross income This is a Registered Society with less than £250k and more than £90k gross income This is a Registered Society with more than £250k gross income x Data not entered in Step 9
This is a Registered Society with
## **STEP 10 data**
The Gross Income of the charity is below £25000 The Gross Income of the charity is more than £25000 pa and less than £250000 pa and there is The Gross Income of the charity is more than £250000 pa and less than £1000000 pa and there x Data not entered in Step 10
## **Types of scrutiny**
**Set Up type of scrutiny - Set Up type of scrutiny - Audit or Independent Examination**
Library 572 01/30/2025
## **Trustees' Annual report and balance sheet**
**Set Up type of scrutiny - Audit or Accountant's Report**
**Set Up type of scrutiny - Audit or Accountant's Report or Exempt from independent scrutiny**
## hidden
Exempt from independent scrutiny
Exempt from independent scrutiny - company charity Exempt from independent scrutiny - non company charity
## **An Independent Examination**
**An Independent Examination of a company with no requirement for the examiner to hold specific professional qualifications**
**An Independent Examination of a company by an examiner who holds specific professional qualifications**
An Independent Examination of a non company with no requirement for the examiner to hold sp An Independent Examination of a non company by an examiner who holds specific professiona _cross ref_ An Independent Examination (E&W)
**A Reporting Accountants' Report by a Registered Auditor under the Co-operative and Community Benefit Societies Act 2014**
**specific professional qualifications with no requirement for the examiner to hold specific professional qualifications**
## **by an examiner who holds specific professional qualifications**
This is not an audit under any legislation
and is there no requirement for audit ?
is there no requirement for audit ?
This is not a Reporting Accountant's Report under the This is not a Reporting Accountant's Report
audit
examination
independent examination or audit
No requirement for any scrutiny report - exempt from Independent Examination
This is not an independent examination under charity legislation
Independent Examiner
Auditor
by a registered UK auditor
## **A statutory audit under**
A non statutory audit under
A non statutory audit under The Charities Act 2011. by a registered UK auditor, if small company tests are met A statutory audit under the Co-operative and Community Benefit Societies Act 2014 by a registered UK auditor A statutory audit under The Charities Act 2011. by a registered UK auditor, if small company tests are met
## **A statutory audit under Companies Act 2006 by a registered UK auditor**
This is overrriden by the statutory Reporting Accountant's test
This is a non statutory audit
This is a non statutory audit under Companies Act 2006 by a registered UK auditor
## **under Companies Act 2006 by a registered UK auditor**
, if small company tests are met This charity is not subject to the Act STATUTORY audit report under by a Registered Auditor A NON STATUTORY audit report under A STATUTORY audit report under
## **Validation of input for step 10**
Remember that is a legal requirement in England & Wales that, unless exempt, the trustees mu move on to the next test
This is overidden by the Companies Act audit test This is overidden by the Charities audit test This is a voluntary, non statutory, audit.
Library 573 01/30/2025
## **Trustees' Annual report and balance sheet**
Depending on the answers below, this is either an Independent Examination or is exempt from scrutiny. You MUST complete the questions below
It is either an Independent Examination or is exempt from scrutiny.
It is either an Independent Examination or is exempt from scrutiny. It is either an Independent Examination or is exempt from scrutiny. It is an Independent Examination.
B. Testing to see if it is an Independent Examination or whether the accounts are exempt from As this is an audit, no further enquiries are needed. no further enquiries are needed.
The following section of this step is blanked out - Go to Data validation at the end of the step
If you are prompted to do so, complete section Otherwise, go straight to Data Validation
## **Validation of input for step 28 and 29 and 33**
Analysed the income on the TB by activity Analysed the expenses on the TB by activity You should go to STEP 30
**This is a LARGE Charity as defined and you must comply with the large charity disclosures and so you MUST**
Although you are a small charity, you have chosen to use activity analysis, so you MUST
use Steps 28 and 29 use Step 30 - GO TO STEP 31 As a small charity, you should NOT
**As a small charity, you should NOT use Steps 28 and 29 as you have chosen NOT to use activity analysis - You should go to STEP 30**
As a small charity, you should NOT use STEP 33 as you have chosen NOT to use activity anal
as you have chosen NOT to use activity analysis
use STEP 33
As a small charity, you should not use STEP 33 as you have chosen NOT to use activity analysis - You should go to STEP 34
You MUST analyse this data as this is a large charity
Activity analysis is complicated and is not obligatory for this charity. If you wish to alter your choice go back to Step 27
## **STEP 25 data**
You can ignore this section as there is no further data to analyse The data in this section has been fully analysed
- go to next section of this step There is data still to analyse in this section in STEP 25 amounting to Based on the entries made in the TB there is no analysis required in STEP 25 Analysis already completed in STEP 25
The heading in this row need not be altered, but may be is so desired - enter figures in columns F,H, J and N
In these rows, enter names in column A and amounts in columns F,H, J and N These details will transfer to the final accounts When it says 'on the analysis Step 25' , it means enter the donor name on these blue rows. Enter name of donor on the analysis Step 25
## **STEP 28 and 29 data**
This section does not apply, based on the figures entered to the TB
Library 574 01/30/2025
## **Trustees' Annual report and balance sheet**
Only enter data in BLUE cells.
These details will transfer to the accounts
MUST READ -Explanation and comments about the analysis of expenses as required by para of the SORP - see HELP link below
The data notifications below are based on the entries you have made to the Trial Balance If you discover errors, correct the TB, before reanalysing in this section Total still to be analysed
Income from charitable activities Total already analysed The entries in this section should be allocated to any one or more of the activities shaded blue
The entries in this section should be allocated to any one or more of the charitable acti The entries in this section should be allocated to any one or more of the activities shaded blue,
## **STEP 30 data**
You should use STEP 30 to correct errors, and ignore any instructions to the contrary
## **STEP 31 to 35 data**
Restricted Revenue funds and transfers- balance still to be analysed in note 14 Make sure the total nets to zero in Section E. If you have already made entries in the TB do not duplicate them here.
Endowment Revenue funds and transfers- balance still to be analysed in note 14 Revenue funds and transfers- balance still to be analysed in note 14 Guidance for more efficient working
This template covers almost every possible disclosure requirement. The template itself then becomes a 'de facto' check list. Many of the disclosures may never be relevant to your particular clientele. Many of the textual disclosures may be autohidden by deleting the text and leaving the text notes blank. Before first using this template, you could alter the master template to hide all the text notes that will never apply to your clientele, so that you have a 'master lite' template that will involve less work. There is, however, the danger that you might on some occasion overlook a rare disclosure that may apply - it is a question of balance and risk, as to whether you make your master template less universal. On the other hand, by not changing the master template, you can use the entire template as a disclosure checklist, which will eliminate the need for using such a checklist.
Note - This step can be modified at any stage in the accounts process and should be re You can go to and fro from this step to the notes section by clicking
1) Ensure that autohide is turned OFF
2) Go to the While in the
You can return to this step at any stage, and you should do so in the final review You can review your work by turning Autohide ON and checking what is revealed on the notes index, using the link at the end of this instruction
section, you should take the following actions (to the extent you have not already done so):-
1) Ensure that autohide is turned ON
Library 575 01/30/2025
**Trustees' Annual report and balance sheet**
## **STEP 36 data**
## **to exclude an Income & Expenditure account**
_You have elected_
there is no need to prepare an Income & Expenditure account no need
for this charity, follow the instructions below to exclude an Income & Expenditure account:for this charity, follow the instructions below to include an Income & Expenditure account:You MUST, for this charity, follow the instructions below to exclude an Income & Expenditure ac You MUST NOT, for this charity, follow the instructions below to exclude an Income & Expenditu You MUST, for this charity, follow the instructions below to include an Income & Expenditure ac _Go to point A instead_
_- After following the instructions ignore point B and go to point C_
to include an Income & Expenditure account On the first test,
you are required On the second test,
Overall, on both tests, you are required
Overall, on both tests, there is no need to prepare an Income & Expenditure account, although As the message above is that you are
to prepare an Income and Expenditure account, check that there is a 'Y' in the blue cell below, a prepare an Income and Expenditure account, then indicate if you want one, by entering and then proceed to completion of the step
## **Errors**
You must have regard to this section as you are using activity analysis You can safely ignore any errors highlighted in this section, as you are not using activity analysi using activity analysis
Hint - Try/Look at STEP
Hint - Check how you have entered funds - there is a difference between SOFA and notes Hint - Check how you have entered revaluations - there is a difference between SOFA and note Hint - Check how you have entered
- there is a difference between SOFA and notes
Hint - comparatives in PL and TB do not reconcile with step 24
Hint - Check how you have entered funds and transfers between funds Hint - Check how you have entered funds
Hint - Check all underlying figures Hint - Items still to be analysed - see Note
## **DetailPL2 data and Notes data**
on the Balance Sheet - on the SOFA -
**This note relates to REFERENCE on the SOFA - This note relates to REFERENCE on the Balance Sheet -**
This section is REFERENCED to the total entries on the SOFA
Library 576 01/30/2025
Yellow shade = synchronised
Red text = formula driven
Black text = formula free
## **Changes to the title of the regulations**
**Reg relating to no requirement for audit**
## **Reg re opinion on statements**
## **Addendum to the basis of preparation in the accounting policies**
## **Amendment to responsibilities**
**for examiner's report**
**for auditors report**
Library 577 01/30/2025
s and the preparation of accounts.
4 with respect to accounting records and the preparation of accounts.
he preparation of accounts.
ompanies Act 2006. applicable to companies subject to the small companies regime.
Library 578 01/30/2025
## **Applicable SORP Applicable SORP**
es) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Com
**audit requirement audit requirement**
**section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals**
nded) **audit requirement audit requirement section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals**
Library 579 01/30/2025
**audit requirement audit requirement section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals**
**audit requirement audit requirement**
**section of act for examination directions/guidance professional exam audit dispensation bookkeeping accruals**
tain an audit under section 477 of the Companies Act 2006.
es subject to the small companies regime.
Library 580 01/30/2025
## he preparation of accounts.
s, if it were so registered, it would be eligible to prepare accounts
nd the Financial Reporting Standard 102, (effective 1st January 2016),
al respects, in accordance with charity law applicable within the jurisdiction of England & Wales
Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SO
## accounts.
he Act) does not apply, and that there is no requirement in
unity Benefit Societies Act 2014 (the Act) does not apply, and that the requisite resolutions under Section 84(1 he Act) does not apply, and that there is no requirement in
t 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies pendent Examination.
orting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by
**balance**
Library 581 01/30/2025
es) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Com
## er Income'
e e ted
r charities only, you may suppress each one of these disclosures by using the' VT Policies and Paragraphs' c
y, you may suppress each one of these disclosures by using the' VT Policies and Paragraphs' command
ents for small companies company charities
2014
Library 582 01/30/2025
E in columns J and L
ssible you may wish to tailor the text.
d text appropriately to meet the circumstances.
Library 583 01/30/2025
thout altering the overall total, the income in each category should be analysed to each individual fund.
ould be entered to reduce to nil the box marked 'X' at the foot of this note
shaded cells
e and Community Benefit Societies Act 2014 operating d Community Benefit Societies Act 2014 operating
Library 584 01/30/2025
## 1 March 2024
## ended 31 March 2024
2 to 28 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 20 2 to 28 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 20 he Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the egal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
r of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because
## ction 145(5)(b) of the Act.
5 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity 5 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity the duties of an independent examiner in relation to the conducting of an independent examination. An indep nt examination. An independent examination includes a review of the accounting records kept by the charity he Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the
n under section 145(5)(b) of the Act, setting out the duties of an independent examiner in relation to the condu and in particular, I express no opinion as to whether the financial statements give a true and fair view of the a and information supplied by the Trustees in the course of the examination is not subjected to audit tests or en endent examination are achieved and before finalising the report I obtained written assurances from the Trus
## xamination: and can confirm that:-
2006;
pecified in Section 145(3) of the Act, namely £250000, e of my being a qualified member of
ce with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicab ng me cause to believe that in any material respect:-
## use to believe that in any material respect:-
mpanies Act 2006 and Section 130 of The Charities Act 2011; he Charities Act 2011;
accounting requirements of Section 396 of the Companies Act 2006 and The Charities Act 2011 and;
th the accounting records and comply with the accounting requirements of the Act and the Regulations settin
2 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amende
d content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requi FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (a d content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requi o enable a proper understanding of the accounts to be reached.
Library 585 01/30/2025
to which attention should be drawn in this report in order to enable a proper understanding of the financial st to which attention should be drawn in this report in order to enable a proper understanding of the financial st or a practice or any organisation
on behalf of a firm
he Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an e Independent Examiner is on page 11.
al Registered Auditor within a firm or practice case, it may be left blank
irements of Section . Our work has been undertaken so that we might state to the Trustees those matters we unt kept under Section 75 of the Act, and on the basis of the information contained in those books of account unity Benefit Societies Act 2014 (the Act) does not apply, and that the requisite resolutions under Section 84(1 nity Benefit Societies Act 2014, and the report of the Reporting Accountant is on page 11.
nt, any other account to which our report relates, and balance sheet are in agreement with its books of accoun
ar ended 31 March 2024, as set out on pages 12 to 28, which comprise the Statement of Financial Activities,
1 March 2024, as set out on pages 12 to 28, which comprise the Statement of Financial Activities, the Income and Expen ed 31 March 2024 which comprise the Statement of Financial Activities, the Profit and Loss Account, the Statement of Re
dual within a firm or practice
e, it may be left blank
31 March 2024
with the requirements of that Act.
t in accordance with regulations made under section 154 of that Act.
es Act 2014 (The Act) and report in accordance with regulations made under that Act.
with relevant legal and regulatory requirements and ISAs-UK. Those standards require us to comply with the e a true and fair view and have been properly prepared in accordance with United Kingdom Generally Accep
y inconsistent with the financial statements, if the charity has not kept adequate accounting records, if the cha
Library 586 01/30/2025
ent and maintains professional scepticism throughout the audit.
to fraud or error, to design and perform audit procedures responsive to those risks and to obtain audit eviden edures that are appropriate for the circumstances, but not for the purpose of expressing an opinion of the effe nting estimates and related disclosures made by the charity;
ng and, based on the audit evidence obtained, whether a material uncertainty exists related to events or cond g the disclosures, and whether the financial statements represent the underlying transactions and events in a rt to identify material inconsistencies with the audited financial statements and to identify any information that ' The Audit of Charities in the United Kingdom' , revised in March 2012.
tain all the information and explanations which we consider necessary in order to provide us with sufficient ev ong other matters, the planned scope and timing of the audit and significant audit findings, including any sign
e prepared and submitted the charity’s returns to the tax authorities and assisted with the preparation of the accounts.
. Accordingly, the comparative figures for the prior period have not been audited, and our opinion does not extend to those figures, except
ons 2008, in our opinion the charity's financial statements:
ome and Expenditure for the financial year then ended and, in particular, the financial statements erally Accepted Accounting Practice applicable to entities of its size
1
nity Benefit Societies Act 2014
atement of Recommended Practice for Accounting and Reporting issued by the Charity Commission in Engla
## 2014
ch the financial statements are prepared is consistent with the financial statements.
ve and Community Benefit Societies Act 2014 and the regulations made under it, and the information given th Report is CONSISTENT with the accounts, and that is reported here
consistent with the accounts, and that is reported in the next section- do not delete this blank text row.
requires us to report to you, if in our opinion:
s in any material respect ; or
een received from branches not visited by us; or
ty is not disclosed.
companies regime and take advantage of the small companies exemption in preparing the Trustees' Annual
spect of an audit carried out under the Act and in accordance with the related regulations. accounts.
2 to 28 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 20 he Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an
Library 587 01/30/2025
STEP 10
the charity is exempt from scrutiny
or is on page 11.
2014, and the audit report is on page 11.
## ents
ut conducting any formal scrutiny.
nd that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjecte
## report
Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, app nancial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kin
Library 588 01/30/2025
ed by the Financial Reporting Council, and applicable law. Our responsibilities under those standards are fur harity law of the jurisdiction of England & Wales and for such internal control as management determines is n ancial reporting process.
ility to continue as a going concern, disclosing, as applicable, matters related to going concern and using the
whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report tha
ncial statements for each financial year which give a true and fair view of the state of affairs of the charity as ements for each financial year which give a true and fair view of the state of affairs of the charity as at the end ncial statements for each financial year which give a true and fair view of the state of affairs of the charity as with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and
with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and
ponsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report an ponsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that y of the Reporting Accountant in relation to the Trustees' report is limited to examining preparing the accounts has no responsibilities in relation to the Trustees' report.
ponsibility of the auditor in relation to the Trustees' report is limited to examining the report and ensuring that
**checking if thresholds exceeded**
t note. Once deleted, you will have to manually re- insert
Library 589 01/30/2025
Do not alter the totals in Column K - they will autocalculate Do not alter the totals in Column K - they will autocalculate
NTER DATA in any row of this note except where indicated ures will require analysis in the individual columns
Library 590 01/30/2025
w will autohide if not relevant sheet
using the 'Select sheets' option
activity analysis.
ivity analysis. Activity analysis is compulsory, but nominal analysis will help with the true and fair view. CED DATA
CONTAIN CROSS REFERENCED DATA
CONTAIN CROSS REFERENCED DATA NOT to use activity analysis. hosen NOT to use activity analysis. chosen to use activity analysis.
n to use activity analysis.
data. You may have exceeded a threshold, or be below a required level, or have indicated a non statutory audit when it is a statutory one
autohide
your data. You may have exceeded a threshold, or be below a required level, or have indicated a non statutory audit when it is a statutory
Library 591 01/30/2025
e above row
ed assets, but may need reallocation to here
n the relevant columns, but do not alter the total of the three rows
res may be included in other items
If you delete this text, the row will autohide
ounts data entered so DO NOT ENTER DATA in any row of this note except where indicated
lso, DO NOT insert ANY new columns in this worksheet file which gives guidance on the SORP and the use of the template.
and unhide policies'
Library 592 01/30/2025
## ocess for Detail!PL1
gains and losses.
out the errors, and action required
of page breaks cannot be predicted and this may need to be 'cut and pasted' to the correct position
ou should not proceed.
Library 593 01/30/2025
1 2 3 4 0
Act 2014
cing before 01/01/16, you must use the FRSSE SORP 2015 or the FRS102 SORP 2015 in its unmodified ve n 2015 , but ensure you do NOT claim the small charity exemption from preparing a cash flow statement.
have been suppressed
## ny number
|||0|
|---|---|---|
|Enter the Company Number|You MUST enter a number|3|
|Enter the Company Number|You MUST enter a number|4|
|No Co Number is required|DO NOT ENTER A NUMBER|1|
|No Co Number is required|DO NOT ENTER A NUMBER|2|
|Enter the Company Number|You MUST enter a number|5|
||Data not entered - select an item above|0|
||4|
|---|---|
||1|
||2|
|Data not entered - select an item above|0|
||3|
d in overseas jurisdictions the charity is not registered overseas
Library 594 01/30/2025
3 2 1 4 6 5 7
0 1 2 3
1 2 3 0
Library 595 01/30/2025
pecific professional qualifications al qualifications
_**refer to row 77 on scottish version change terxt toi accounatnts repoort to make text fit**_
_**refer to row 144 on scottish version refer to row 77 on scottish version refer to row 144 on scottish version**_
st formerly elect for EITHER independent examination OR audit OR to claim exemption from scrutiny, unless
Library 596 01/30/2025
scrutiny.
ysis - You should go to STEP 34
Library 597 01/30/2025
vities shaded blue including fundraising activities
eviewed at finalisation
Library 598 01/30/2025
ccount:ure account:count:-
h you may do so if you wish
and follow the instructions to ensure an Income & Expenditure account is included and then proceed to comp g 'Y' or 'N' in the blue cell below and then proceed to completion of the step
s
es
Library 599 01/30/2025
mmission in England & Wales (CCEW) , effective January 2016,
Library 600 01/30/2025
ORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical co
1) and 84(6) of the Act have been approved and that there is no requirement in
Act 2006.
y the Charity Commission in England & Wales (CCEW)
Library 601 01/30/2025
mmission in England & Wales (CCEW) , effective January 2016,
command
Library 602 01/30/2025
Library 603 0113012025
011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016)
011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS e conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Com
e I am an authorised member of Chartered Certified Accountant, which is one of the listed bodies.
Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation t Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation t pendent examination includes a review of the accounting records kept by the charity and of the accounting sy
and of the accounting systems employed by the charity and a comparison of the financial statements presen e conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Com
ucting of an independent examination. An independent examination includes a review of the accounting reco affairs of the charity, and my report is limited to the matters set out in the statement below.
nquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The plannin stees of all material matters.
## **CCEW /CCNI**
le;
ng out the form and content of charity accounts;
ed by the Bulletin issued in February 2016), (The SORP).
rement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independen as amended by the Bulletin issued in February 2016), (The SORP),
rement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independen
Library 604 01/30/2025
atements to be reached. atements to be reached.
audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independen
e are required to state to them in and for no other purpose. To the fullest extent permitted by law, we do not a t the revenue account and balance sheet comply with the requirements of this Act, and in our opinion, in the 1) and 84(6) of the Act have been approved and that there is no requirement in the Governing Document for
nt kept under section 75 of the Co-operative and Community Benefit Societies Act 2014 (The Act) and on the
the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, i nditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant ac cognised Gains and Losses, the Balance Sheet and the related notes to the financial statements, including a summary of
Ethical Standards for Auditors published by the Financial Reporting Council and to:ted Accounting Practice.
arity’s financial statements are not in agreement with the accounting records and returns, or if we have not rec
Library 605 01/30/2025
ce that is sufficient and appropriate to provide a basis for our opinion; ectiveness of the charity's internal control;
ditions that may cast significant doubt on the charity's ability to continue as a going concern; manner that achieves a fair presentation.
t is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in t
vidence to give reasonable assurance that the financial statements are free from material misstatement, whet ificant deficiencies in internal control that we identify during the audit.
t where they impact on balances brought forward to the year ended 31 March 2024.
and & Wales (CCEW) , effective January 2015 (The SORP), and those methods and principles have been follo
herein is consistent with the financial statements for the financial year.
Report.
011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS audit. As a consequence, the Trustees have elected that the financial statements be subject to independent
Library 606 01/30/2025
require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursua ed to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the
plicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. ngdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the
Library 607 01/30/2025
rther described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. necessary to enable the preparation of financial statements that are free from material misstatement, whether
e going concern basis of accounting unless management either intends to liquidate the charity or to cease ope
at includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an aud
at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial stateme d of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the B at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial stateme d explain the charity's transactions and enable them to ensure that the financial statements comply with regul
d explain the charity's transactions and enable them to ensure that the financial statements comply with regul
nd ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial state
, the report is consistent with the figures disclosed in the financial statements.
Library 608 01/30/2025
e. This could have serious legal implications, if you do not correct the data in Steps 9 or 10.
y one. This could have serious legal implications, if you do not correct the data in Step 1.
Library 609 01/30/2025
Library 610 0113012025
rsion, or SORP 2005 for earlier periods, as applicable.
Library 611 01/30/2025
s an audit is MANDATORY. The election can be a permanent one, but a minute must be on file. Answer 'Y' if t
Library 612 01/30/2025
Library 613 0113012025
Iletion of the step
Library 614 0113012025
ost convention,
Library 615 0113012025
S 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as am mpanies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Co
to the conducting of an independent examination. An independent examination includes a review of the acco to the conducting of an independent examination. An independent examination includes a review of the acco ystems employed by the charity and a comparison of the financial statements presented with those records. It nted with those records. It also includes consideration of any unusual items or disclosures in the financial state mpanies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Co
ords kept by the charity and of the accounting systems employed by the charity and a comparison of the finan ng and conduct of an audit goes beyond the limited assurance that an independent examination can provide
## **I audit dispensation does not apply in scotland**
nt examination;
nt examination;
Library 616 01/30/2025
nt Examination.
accept or assume liability or responsibility to anyone other than the Trustees as a body, for our work, for this r preceding year of account, the financial criteria for the exercise of the power conferred by Section 84 of the A the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be s
basis of the information contained in those books of account, whether the revenue account and balance shee
ncluding a summary of significant accounting policies.
ccounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respe significant accounting policies, as set out on pages 12 to 28.
ceived all the information and explanations we require for our audit, or if information specified by law regarding
Library 617 01/30/2025
he course of performing the audit. If we become aware of any apparent material misstatements or inconsisten
ther caused by fraud or other irregularity or error.
owed.
S 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as am examination.
Library 618 01/30/2025
ant to Section 476 of the Companies Act 2006. The Trustees also consider the charity to be exempt from the requirement to be subject to In e view given by the accounts.
e financial statements give a true and fair view.
Library 619 01/30/2025
We are independent of the charity in accordance with the ethical requirements that are relevant to our audit o due to fraud or error. In preparing the financial statements, management is responsible for assessing the cha
erations, or has no realistic alternative but to do so.
dit conducted in accordance with ISAs-UK will always detect a material misstatement when it exists. Misstatem
ents the Trustees are required to :- oard is required to :-
ents the Trustees are required to :-
ations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charit
ations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charit
the financial statements. ements.
Library 620 01/30/2025
there is a minute.
Library 621 0113012025
ended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in Englan ompanies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to
unting records kept by the charity and of the accounting systems employed by the charity and a comparison unting records kept by the charity and of the accounting systems employed by the charity and a comparison t also includes consideration of any unusual items or disclosures in the financial statements, and seeking expl ements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the exam ompanies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to
ncial statements presented with those records. It also includes consideration of any unusual items or disclosur
Library 622 01/30/2025
report or for the opinions we have formed. Act were met in relation to that year. ubject to Independent Examination.
et comply with the requirements of the Act, and to report relating to the preceding year of account whether, in
cts, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prep
g Trustees' remuneration and transactions with the charity is not disclosed.
Library 623 01/30/2025
ncies we consider the implications for our report.
ended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in Englan
Library 624 01/30/2025
ndependent Examination.
Library 625 01/30/2025
of the financial statements in England & Wales, and we have fulfilled our other ethical responsibilities in accor arity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and u
ments can arise from fraud or error and are considered material if, individually or in the aggregate, they could
ty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Library 626 01/30/2025
nd & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19 independent examination.
of the financial statements presented with those records. It also includes consideration of any unusual items o of the financial statements presented with those records. It also includes consideration of any unusual items o lanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as f ination is to establish as far as possible that there have been no breaches of charity legislation and that, on a independent examination. , and that the accounts do not require an audit in accordance with Part 16 of the C
res in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. Th
Library 627 01/30/2025
our opinion, the financial criteria for the exercise of the power conferred by section 84 were met in relation to
pared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities
Library 628 01/30/2025
nd & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 19
Library 629 01/30/2025
rdance with these requirements. We believe that the audit evidence we have obtained is sufficient and approp sing the going concern basis of accounting unless management either intends to liquidate the charity or to ce
reasonably be expected to influence the economic decisions of users taken on the basis of these financial sta
Library 630 01/30/2025
9.
or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such m or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such m far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence re test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with th Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the
e purpose of the examination is to establish as far as possible that there have been no breaches of charity leg
Library 631 01/30/2025
the year.
s) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in En
Library 632 01/30/2025
Library 633 0113012025
priate to provide a basis for our opinion.
ase operations, or has no realistic alternative but to do so.
atements.
Library 634 01/30/2025
matters. The purpose of the examination is to establish as far as possible that there have been no breaches o matters. The purpose of the examination is to establish as far as possible that there have been no breaches o levant to the amounts and disclosures made, the financial statements comply with the SORP. he SORP.
e Companies Act 2006.The Trustees consider that the audit requirement of Section 144(1) of the Charities Ac
gislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial sta
Library 635 01/30/2025
gland & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accoun
Library 636 01/30/2025
of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the f of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the f
ct 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the char
atements comply with the SORP.
Library 637 01/30/2025
nting policies set out on page 19, which framework constitutes the applicable United Kingdom Generally Accepted Accoun
Library 638 01/30/2025
inancial statements comply with the SORP. inancial statements comply with the SORP.
ity for the conducting of an audit
Library 639 01/30/2025
Iting Practice.
Library 640 0113012025
## **sque and Islamic Cultural Centre**
## **Workings**
_at 31 March 2024_
**e fixed assets previous years £ Goodwill:** _Cost B/fwd_ **-** _Additions_ **-** _Disposals_ **-** _C/fwd_ - _Amortisation B/fwd_ **-** _Provided during the year_ **-** _On disposals_ **-** _C/fwd_ - _Net book value_ - _Net book value b/fwd per current year trial balance_ -
_The workings below form the basis for the Fixed asset note. Whenever AutoHide is turned on or off the appropriate columns below are re-copied to the Notes sheet. Tangible fixed assets_
|**£**
**Cost**
B/fwd
590,931
Additions
-
Surplus on revaluatio
-
Disposals
-
C/fwd
590,931
**Depreciation**
B/fwd
-
Charge for the year
-
Surplus on revaluatio
-
On disposals
-
C/fwd
-
**Net book value**
C/fwd
590,931
B/fwd
590,931
**Tangible fixed assets previous year**
**Land and**
**Buildings**
**Land and**
**Buildings**|**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Plant &**
**Machinery**
**Plant &**
**Machinery**|**£**
-
-
-
-
**Motor**
**Vehicles**|
|---|---|---|
|||-|
|||-
-
-
-|
|||-|
|||-|
|||-|
|||**Motor**
**Vehicles**|
641
|**£**
**Cost**
B/fwd
590,931
Additions
-
Surplus on revaluatio
-
Disposals
-
C/fwd
590,931
**Depreciation**
B/fwd
-
Charge for the year
-
Surplus on revaluatio
-
On disposals
-
C/fwd
-
Net book value
590,931|**£**
-
-
-
-
-
-
-
-
-
-
-|**£**
-
-
-
-|
|---|---|---|
|||-|
|||-
-
-
-|
|||-|
|||-|
_The workings below form the basis for the Investments note. Whenever AutoHide is turned on or off the appropriate columns below are re-copied to the Notes sheet._ Investments
|**Investments in**
**subsidiary**
**undertakings**
**£**
**Cost**
B/fwd
**-**
Additions
**-**
Revaluations
**-**
Disposals
**-**
C/fwd
-
Investments previous year
**Investments in**
**subsidiary**
**undertakings**
**£**
**Cost**
B/fwd
**-**
Additions
**-**
Revaluations
**-**
Disposals
**-**
C/fwd
-|**_Listed_**
**_Investments_**
**£**
**-**
**-**
**-**
**-**
-
**_Listed_**
**_Investments_**
**£**
**-**
**-**
**-**
**-**
-|**Other**
**investments**
**£**
**-**
**-**
**-**
**-**|
|---|---|---|
|||-|
|||**Other**
**investments**
**£**
**-**
**-**
**-**
**-**|
|||-|
642
## **Total**
## **£**
590,931 - - Including unanalysed revaluation - 590,931 - - - - -
590,931 590,931
**Total**
643
## **£**
590,931 - - - 590,931 - - - - - 590,931
**Total £ - - - -** -
**Total £ - - - -** -
644