## **Trustees’ Annual Report for the period**
**From** 01/03/2024 **Period start date To** 28/02/2025 **Period end date**
**Charity name: RCCG HAVEN OF REST PRESTON (LANCASHIRE CITY FELLOWSHIP)**
## **Charity registration number: 1169086**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|TO ADVANCE THE CHRISTIAN FAITH, HELP IN
ADVANCEMENT OF EDUCATION AND FULFIL
OTHER CHARITABLE PURPOSES IN
ACCORDANCE WITH THE LAWS OF ENGLAND
AND WALES TO PROMOTE THE CHRISTIAN
FAITH FOR THE BENEFIT OF THE PUBLIC|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|IN-DOOR CRUSADES
LEADERSHIP TRAINING PROGRAMMES
DISCIPLESHIP TRAINING PROGRAMMES
DISTRIBUTION OF CLOTH AND FOOD TO THE
NEEDY AND HOMLESS IN THE COMMUNITY|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|THE TRUSTEES UNDERSTANDS AND REGARD
THE GUIDANCE ISSUED BY THE CHARITY
COMMISSION ON PUBLIC BENEFITS|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference|
|---|---|
||Para 1.38|
|Policy on grant making.||
||Para 1.38|
|Policy on social investment||
|including program related||
|investment.||
||Para 1.38|
|Contribution made by||
|volunteers.||
Other
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|THE CHARITY CONTINUES TO REACH OUT TO
PEOPLE WITHIN THE COMMUNITY WITH THE
WORD OF GOD.
THE CHRITY ALSO VISITS A SHELTER FOR THE
HOMELESS IN PRESTON TO INTERACTS, SHARE
THE WORD OF GOD AND DISTRIBUTE FOOD
ITEMS AND CLOTHING TO THEM
THE CHURCH ALSO DELIVERED FOOD
PACKAGES TO COUNCIL ESTATE RESIDENTS|
**Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|Achievements against
objectives set|Para 1.41||
|Performance of fundraising
activities against objectives
set|Para 1.41||
|Investment performance
against objectives|Para 1.41||
|Other|||
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|DURING THE YEAR THE CHARITY REPORTED A
SURPLUS INCOME. THE CHARITY IS STILL AT ITS
INFANT STAGES AND HAS THE CAPACITY TO
CARRY ON AS A GOING CONCERN|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|THE CHARITY’S POLICY IS TO RESERVE SURPLUS
FUNDS TO ENABLE IT TO ACQUIRE A FREEHOLD
BUILDING WHICH WILL BE USED FOR ITS
NORMAL CHURCH ACTIVITIES|
|Amount of reserves held|Para 1.22|£30,000|
|Reasons for holding zero
reserves|Para 1.22||
|Details of fund materially in
deficit|Para 1.24||
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|THERE IS NO UNCERTAINTY CURRENTLY ABOUT
THE CHARITY’S GOING CONCERN|
**Additional information (optional)** You may choose to include further statements where relevant about:
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|THE MAIN SOURCES OF FUNDS TO THE
CHARITY IS BY MEMBERS CONTRIBUTIONS IN
TERMS OF TITHES AND OFFERINGS|
|---|---|---|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46||
|A description of the principal
risks facing the charity|Para 1.46||
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed,royal charter)|Para 1.25|TRUST DEED OR CONSTITUTION ADOPTED 17TH
OF FEBRUARY 2014|
|How is the charity
constituted?
(e.g. unincorporated
association, CIO)|Para 1.25|TRUST|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|APPOINTMENT|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||||
|---|---|---|
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51||
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51||
|Relationship with any
related parties|Para 1.51||
|Other
Online and Telephone
conference call meeting||AFTER THE CORONAVIRUS PANDEMIC, THE
CHARITY CONTINUES TO ORGANISE SOME
OF ITS MEETING ONLINE IN ORDER TO
ENGAGE ITS MEMBERS AND THE PUBLIC.|
## **Reference and Administrative details**
|Charityname|RCCG HAVEN OF REST PRESTON(LANCASHIRE CITY FELLOWSHIP)|
|---|---|
|Other name the charityuses||
|Registered charitynumber|1169086|
|Charity’s principal address|59 Howick Park Avenue
Penwortham. Preston
England
PR1 0LS|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**|
|---|---|---|---|---|
||NNEAMAKA IKENNA-
AGBEZE||||
||EGHOSA BEST AGHO||||
||PRINCE WODIKE||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved
**Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Type of**|**Name**|**Address**|
|---|---|---|
|**adviser**|||
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
|**Signature(s)**|**Signature(s)**||
|---|---|---|
|**Full name(s)**|**Full name(s)**Prince Wodike|Nneamaka Ikenna-Agbeze|
|**Position (eg Secretary,**|Chairman|Member|
|**Chair, etc)**|||
||||
|**Date**17/07/2025|17/07/2025||
|Charity No
(if any)
Period start date
**01/03/2024**
**To**
Period end
date
**RCCG HAVEN OF REST PRESTON (LANCASHIRE**
**CITY FELLOWSHIP)**
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
**01/03/2024**
**To**
Period end
date
**RCCG HAVEN OF REST PRESTON (LANCASHIRE**
**CITY FELLOWSHIP)**
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
**01/03/2024**
**To**
Period end
date
**RCCG HAVEN OF REST PRESTON (LANCASHIRE**
**CITY FELLOWSHIP)**
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
**01/03/2024**
**To**
Period end
date
**RCCG HAVEN OF REST PRESTON (LANCASHIRE**
**CITY FELLOWSHIP)**
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
**01/03/2024**
**To**
Period end
date
**RCCG HAVEN OF REST PRESTON (LANCASHIRE**
**CITY FELLOWSHIP)**
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
**01/03/2024**
**To**
Period end
date
**RCCG HAVEN OF REST PRESTON (LANCASHIRE**
**CITY FELLOWSHIP)**
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|Charity No
(if any)
Period start date
**01/03/2024**
**To**
Period end
date
**RCCG HAVEN OF REST PRESTON (LANCASHIRE**
**CITY FELLOWSHIP)**
Annual accounts for theperiod
—~~——————~~
FOR ENGLAND AND WALES|**1169086**
**28/02/2025**
~~ae~~|**1169086**
**28/02/2025**
~~ae~~|
|---|---|---|---|---|---|---|---|---|
|**Section A Statement of financial activities**|**Section A Statement of financial activities**||||||||
|**Recommended categories by**
**activity**||Guidance Note|**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**income**
**funds**||**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**|
||||**£**|**£**||**£**|**£**|**£**|
|**Incoming resources (Note 3)**|||F01|F02||F03|F04|F05|
|**Income and endowments from:**|||||||||
|Donations and Voluntary Income
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**Resources expended (Note 6)**
**_Total_**|Tithes & Offerings|S01
S02
S03
S04
S05
S06
S07|87,701
-
-
87,701
97,273
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
87,701
-
-
87,701
97,273
~~=====~~||||||
|**Expenditure on:**|||||||||
|Costs of generating voluntary income||S08|64,094|-||-|64,094|70,371|
|Charitable activities||S09|-|-||-|-|-|
|Governance costs|Legal & Professional|S10|1,000|-||-|1,000|1,000|
|Other resources expended|Depreciation|S11|3,544|-||-|3,544|4,147|
|**_Total_**||S12|68,638|-||-|68,638|75,518|
||||||||||
|**Net income/(expenditure) before investment**|||||||||
|**gains/(losses)**||S13|19,063|-||-|19,063|21,755|
|Net gains/(losses) on investments||S14|-|-||-|-|-|
|**Net income/(expenditure)**||S15|19,063|-||-|19,063|21,755|
|**Extraordinary items**||S16|-|-||-|-|-|
|**Transfers between funds**||S17|-|-||-|-|-|
|**Other recognised** **gains/(losses):**|||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use||S18|-|-||-|-|-|
|Other gains/(losses)||S19|-|-||-|-|-|
|**_Net movement in funds_**||S20|19,063|-||-|19,063|21,755|
|**_Reconciliation of funds:_**|||||||||
|Total funds brought forward||S21|21,755|-||-|21,755||
|**_Total funds carried forward_**||S22|40,818|-||-|40,818|21,755|
|1|||||||||
## ~~ee~~ **Section B Balance sheet**
||Guidance Notes|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**
**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**
**£**|**£**|
|**Fixed assets**||F01|F02|F03
F04|F05|
|**Intangible assets (Note 15)**|B01|- - - -|- - - -|- - - -|-|
|**Tangible assets (Note 14)**|B02|2,480 - - 2|480 - - 2|480 - - 2,480|5,077|
|**Heritage assets (Note 16)**|B03|- - - -|- - - -|- - - -|-|
|**Investments (Note 17)**|B04|- - - -|- - - -|- - - -|-|
|**_Total fixed assets_**|B05|2,480 - - 2,480|2,480 - - 2,480|2,480 - - 2,480|5,077|
|**Current assets**||||||
|**Stocks (Note 18)**|B06|- - - -|- - - -|- - - -|-|
|**Debtors (Note 19)**|B07|- - - -|- - - -|- - - -|-|
|**Investments (Note 17.4)**|B08|- - - -|- - - -|- - - -|-|
|**Cash at bank and in hand (Note 24)**|B09|101,540 - - 101,540|101,540 - - 101,540|101,540 - - 101,540|79,880|
|**_Total current assets_**|B10|101,540 - - 101,540|101,540 - - 101,540|101,540 - - 101,540|79,880|
|**Creditors: amounts falling due within**
**one year (Note 20)**|B11|1,000 - - 1,000
1,000
~~PF~~
~~tf~~
~~|~~
~~fl~~||||
|**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**|B12
B13|100,540 - - 100,540
78,880
103,020 -**-**103,020
83,957
~~a~~
~~CO~~||||
|**Creditors: amounts falling due after**||||||
|**one year (Note 20)**|B14|- - - -|- - - -|- - - -|-|
|**Provisions for liabilities**|B15|- - - -|- - - -|- - - -|-|
|**_Total net assets or liabilities_**
**Funds of the Charity**|B16|103,020 - -
103,020
83,957
~~rT~~
~~|~~
~~.hCUTTC“‘sgL!CCT:C(C#SsSCidCQS~~||||
|**Endowment funds (Note 27)**|B17|-||-|-|
|**Restricted income funds (Note 27)**|B18||-|-|-|
|**Unrestricted funds**|B19|103,020||- 103,020|83,957|
|**Revaluation reserve**|B20|||-||
|**_Total funds_**|B21|103,020- - 1|- - 1|- - 103,020|83,957|
|Signed by one or two trustees on behalf of all
the trustees|Date of
approval
dd/mm/yyyy
17/07/2025
17/07/2025
NNEAMAKA IKENNA-
AGBEZE
Print Name
Signature
PRINCE N WODIKE
~~rs~~
~~ee ee~~
~~ee~~
~~es~~
~~ee~~|||||
CC17a (Excel)
23/07/2025
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by • and with* ✓ Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by ✓ FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support THE CHARITY IS ABLE TO MEET ITS PUBLIC the conclusion that the charity is a going REQUIREMENTS AS WELL AS REALISING ITS ASSETS concern; AND DISCHARCHING ITS LIABILITIES IN THE NORMAL COURSE OF ITS OPERATIONS. IN ORDER WORDS, IT HAS NEITHER INTENTION NOR THE NEED TO LIQUIDATE OR CURTAIL MATERIALLY ITS SCALE OF OPERATION. IT HAS ENOUGH RESOURCES TO CONTINUE IN OPERATION.
Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in
|||||
|---|---|---|---|
|Yes*
No*
~~note { }~~|✓|* -Tick as appropriate||
||✓|||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the change in accounting policy;_**|||
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why applying the new accounting policy_**
**_eliable and more relevant information;_**|||
|**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**||||
## **1.4 Changes to accounting estimates**
|No changes to accounting|No changes to accounting|estimates have occurred in the reporting period(3.46 FRS 102 SORP).|
|---|---|---|
|Yes*
No*|✓|* -Tick as appropriate|
||✓||
## _**Please disclose:**_
_**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose_**|✓|* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
||**_:_**|||
|**_(i) the nature of_**|**_the prior_**|**_period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
|||||
CC17a (Excel)
23/07/2025
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
|**2.2 INCOME**||||
|---|---|---|---|
|_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or_
_additional policy has been adopted then this is detailed in the box below._|Yes
No
N/a|||
|**Recognition of income**
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This includes any realised or unrealised gains or losses on the sale of investments and any gain
or loss resulting from revaluing investments to market value at the end of the year.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted
by the FRS 102 SORP or FRS 102.
**Grants and donations**
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
Grants and donations are only included in the SoFA when the general income recognition criteria
are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent that the
charity has provided the specified goods or services as entitlement to the grant only occurs when
the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of
probate, the executors have established that there are sufficient assets in the estate and any
conditions attached to the legacy are either within the control of the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift
Aid amount recovered on a donation is considered to be part of that gift and is treated as an
addition to the same fund as the initial donation unless the donor or the terms of the appeal have
specified otherwise.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are recognised as an expense at the carrying
amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift can be measured reliably.
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading
activities' with the corresponding stock recognised in the balance sheet. On its sale the value of
stock is charged against 'Income from other trading activities' and the proceeds from sale are
also recognised as 'Income from other trading activities'.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from charitable
activities.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and losses**||||
||✓|||
||Yes
No
N/a
|||
||✓
|||
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
|||✓||
||Yes
No
N/a|||
||✓|||
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
||||✓|
||Yes
No
N/a|||
|||✓||
## **2.3 EXPENDITURE AND LIABILITIES**
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM THOSE**
**ABOVE**
**Redundancy cost**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**Governance and support**
**costs**
**Tangible fixed assets for use**
**by charity**
**Liability recognition**
**Deferred income**
**Investments**
**Stocks and work in progress**
**Debtors**
**Current asset investments**|These are capitalised if they can be used for more than one year, and cost at least
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount required to settle the obligation at the reporting date
Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in which
case it is measured at cost less impairment.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on
the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at
the cash or other consideration expected to be received.
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents
with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity
date of less than one year held for investment purposes rather than to meet short term cash commitments
as they fall due.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||||✓|
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a
|||
|||✓
|||
|||Yes
No
N/a|||
||They are valued at fair value except where they qualify as basic financial instruments.|✓|||
||||||
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
87,701
- - 87,701 97,273
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 87,701
- - 87,701 97,273
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
87,701
- -87,701 97,273
**Other information:**
**Charitable**
**activities:**
**Analysis**
**Donations**
**and legacies:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**TOTAL INCOME**
**Other:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**||||||
||Donations and gifts|87,701|-|-|87,701|97,273|
||
Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donated goods, facilities and services|-|-|-|-|-|
||
Other|-|-|-|-||
||**Total**|87,701|-|-|87,701|97,273|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-|
||
Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-|
||
Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||87,701|-|-|87,701|97,273|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
|**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**|||||||
CC17a (Excel)
23/07/2025
6
**Section C Notes to the accounts (cont) Note 6 Analysis of expenditure**
|**Note 6 Analysis of expenditure**|**Analysis of expenditure**||||||
|---|---|---|---|---|---|---|
|Fudraising agents
Operatingcharityshops
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Stagingfundraisingevents
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies
**Total expenditure on charitable**
**activities**
**Other**
**Total expenditure on raising funds**
**Total**
Depreciation
**Separate material**
**item of expense**
Incurred seeking grants
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Operating a trading company
undertaking non-charitable trading
activity
Investment administration costs
**Other information:**
**TOTAL EXPENDITURE**
**Total other expenditure**
Legal & Professional|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Incurred seeking donations|64,094|-|-|64,094|70,371|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||||
||Operating membership schemes and
social lotteries||||||
||Stagingfundraisingevents||||||
||Fudraising agents||||||
||Operatingcharityshops||||||
||Operating a trading company
undertaking non-charitable trading
activity||||||
||Advertising, marketing, direct mail and
publicity
|-|-|-|-|-|
||Start up costs incurred in generating
new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||
Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
||**Total expenditure on raising funds**|64,094|
-|-|64,094|70,371|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Depreciation|3,544|-|-|3,544|4,147|
||
Legal & Professional|1,000|-|-|1,000|1,000|
|||-|-|-|-|-|
||**Total other expenditure**|4,544|-|-|4,544|5,147|
||||||||
|||68,638|-|-|68,638|75,518|
||||||||
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
23/07/2025
7
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||1000|1000|
||||
||||
||0|0|
CC17a (Excel)
23/07/2025
8
**Section C Notes to the accounts (cont)**
|**Note 11 Paid employees**
**Salaries and wages**
**_Please complete this note if the charity has any employees._**
**11.1 Staff Costs**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**|True|
|---|---|---|
||||
|**Band**|**Number of employees**||
|**£60,000 to £69,999**|||
|**£70,000 to £79,999**|||
|**£80,000 to £89,999**|||
|**£90,000 to £99,999**|||
|**£100,000 to £109,999**|||
||||
|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
- -
**Charitable Activities**
- -
**Governance**
- -
**Other**
- -
**Total**- -
**Total amount of payment**
**Please state the accounting policy for**
**any redundancy or termination**
**payments**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**Please explain the nature of the**
**payment**
**11.2 Average head count in the year**
**Please state the legal authority or**
**reason for making the payment**
**_Please complete if an ex-gratia payment is made._**
**Please provide the total amount paid to key**
**management personnel (includes trustees**
**and senior management) for their services**
**to the charity**
**11.4 Redundancy payments**
**The parts of the charity in which the**
**employees work**
**The extent of redundancy funding at the**
**balance sheet date**
**Please state the amount of the payment**
**(or value of any waiver of a right to an**
**asset)**
**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or termination payment is made in the period._**||||
|---|---|---|---|
|||||
|||**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
|||-|-|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
CC17a (Excel)
23/07/2025
9
## **Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
CC17a (Excel)
23/07/2025
10
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
||||||
|---|---|---|---|---|
|**Analysis**|~~**Grants to**~~
**institutions**|~~**Grants to**~~
**individuals**|**Support costs**|**Total**|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
CC17a (Excel)
23/07/2025
11
**Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**|**n**||||||
|---|---|---|---|---|---|---|
|**Freehold land**
**& buildings**
**Computers**
**Equipment**
**£**
**£**
At the beginning of
the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
**14.4 Impairment**
**14.5 Revaluation**
**14.6 Other disclosures**
**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible fixed_**
**_assets._**
**_(iii) Details of the existence and carrying amounts_**
**_of property, plant and equipment to which the charity_**
**_has restricted title or that are pledged as security for_**
**_liabilities._**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under the_**
**_cost model._**
**_(i) Please state the amount of borrowing costs, if_**
**_any, capitalised in the construction of tangible fixed_**
**_assets and the capitalisation rate used._**
**_the methods applied and significant assumptions_**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**
**_If an accounting policy of revaluation is adopted, plea_**
**_the effective date of the revaluation_**|**Freehold land**
**& buildings**
**£**|**Computers**
**Equipment**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**||
||-|-|6,200|14,535|20,735||
||-|-|-|947|947||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|6,200|15,482|21,682||
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
||||20%|20%|||
||-|-|2,480|13,178|15,658||
||-|-|-|-|-||
||-|-|1,240|2,304|3,544||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|3,720|15,482|19,202||
||||3,720 1,357 5,077
2,480 - 2,480
**_seprovide:_**||||
||-|-|3,720|1,357|5,077||
||-|-|2,480|-|2,480||
||||||||
||||||||
||||||||
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB_
CC17a (Excel)
23/07/2025
12
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
23/07/2025
13
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||1,000|800|-|-|
||1,000|800|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
23/07/2025
14
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
23/07/2025
15
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage fi i l i k 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
23/07/2025
16
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
23/07/2025
17
## **Section C Notes to the accounts (cont**
## **Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other - Paypal Total**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|-|-|
|101,540|79,880|
|-|-|
|101,540|79,880|
CC17a (Excel)
23/07/2025
18
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
23/07/2025
19
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
CC17a (Excel)
23/07/2025
20
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**_enter "False"._**|||
|---|---|---|
|**No trustee expenses have been incurred (True or False)**|||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
23/07/2025
21
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
23/07/2025
22
**Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name RCCG HAVEN OF REST PRESTON **members of** (LANCASHIRE CITY FELLOWSHIP)
**On accounts for the year** 28[th] FEBRUARY 2025 **Charity no (if** 1169086 **ended any) Set out on pages** 1-22 OF ANNUAL ACCOUNT
(remember to include the page numbers of additional sheets)
**Respective** The charity's trustees are responsible for the preparation of the accounts. **responsibilities of** The charity’s trustees consider that an audit is not required for this year **trustees and examiner** under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of [Association International Accountants]. _Delete_ [ ] _if not applicable._
## It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention
**Basis of independent** My examination was carried out in accordance with general Directions **examiner’s statement** given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
1
**FEBRUARY 2025**
**IER**
## **Independent examiner's statement**
- In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
I 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 accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Date:** 17/07/2025 **Signed: Name:** EBENEZER AFRIYIE **Relevant professional FCCA** (ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS) **qualification(s) or body (if any): MAAT** (ASSOCIATION OF ACCOUNTING TECHNICIANS) ~~a~~ **Address:** 17 SHERBOURNE CLOSE DARTFORD DA1 5WQ ~~a~~
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
2
**FEBRUARY 2025**
**IER**
**Give here brief details of any items that the examiner wishes to disclose** .
3
**FEBRUARY 2025**
**IER**