Phoenix Stars Charity No 1170504 Annual accounts for the period CC17a Perlod start date Perv)d d8le 0110112023 3111212023 Section A Statement of financial activities RÈstrOctéd Incorne funds Recommended ategoYle$ by aCtI￿tY Detslls of own analysls Unr8Strlcted funds Endowment Total thls funds ar Total last year Ineomlng resources {Not& 31 FOI F02 F03 F04 F05 Incoming reEources from generated funds VD1untsryinc4Hne Athit￿s forgenE￿b￿O1ur￿ S01 S02 44,680 44,680 36,217 S03 Incomlng reJourcwJ tNJm charllablfft actl￿tle4 S04 221.355 221.355 127.635 Other Incamlng resourcea S05 2.426 166.278 Total Incomlnq r8sourc8S S06 Re3ource8 expended INote8 4- 266.035 266.035 Costs of Generatlng Funds Co8tsolgenerakng S07 F￿￿rg￿r￿tr3dkn9 costs S08 87.987 87.987 74,883 Investmentrn8nzgernentcosts Sog Charflable actl¥rt108 sio 150.274 150.274 111.088 Ooverrtanc? Gosts 3,455 3.455 1,192 Othor reiourcej expended S12 rgt41 resources expend8d s13 Netlncomlng/(outgolng) ￿soUrCeS befot transff815 S14 241,716 241,716 187,163 24.319 24,319 20,885 Gros5 transfers bèiween funds S15 etlncomlng/(outyoing) resourc88 befor8 oth8rr8coynls8d galn81(losses) s16 24,319 24.319 20.885 other re¢ognised gainslllos5es Galns and losses on r&valuallon of fixed 8888ts forthe charitys own use Gain5 and losses on Inv851rnent g5sets S17 S18 Net movement In funds s19 24.379 17,725 24,319 17,725 20.885 38,610 Total funds brought fo￿ard Total funds calrled fonvard s21 S20 £ 42,044 £ 42.044 £ 17.725 17a (Exedl 3111012024 Section B Balance sheet estricte Income funds Unrestricted funds Endowment Total thls funds year Total la81 year Fixed assets Tanglble assets F01 18.244 F02 F03 F04 18,244 F05 11.343 (Note 91 B02 Investmènts INote 10) Total fixed assets 03 Current assets stock and work in progrèss Debtors INotg 11) (Short term) Investments Cash at bank and in hand Total current assals 3.355 26,305 3,355 26.305 3,341 12,675 7,637 3,653 Credltors: amounts falllng due within onè yèar INote 121 b10 19.863 19,863 13,551 Net Current assets/(Ilabllltles) B11 10,102 Total assels less current Ilabilities 21,445 Credltors: amounts falllng due after one yèar (Note 12) Provisions for Ilabllltl•s and charges B13 6,720 6.720 3,720 B14 Net assets B15 £ 17,725 Funds of the CharSty Unrestrlcted lunds B18 42.044 42,044 17,725 817 Restricted income funds (Note 131 Endowmènt funds {Not• 131 B18 B19 Total funds B20 7.725 Slgned by one or trustees on behalf of 811 the trustees Dale of roval Slgnature Print Name Jts)'J 173.fvr Mrs J Usher 3011012024 Mr J Trevelt 3011012024 CC17a (Excell 3111012024 Section C Note5 to the accounts Note 1 Basls of preparatlon Thls sectlon should bè compl8tadby all ¢harllles. 1.18asls of accountlng These acwunts hav8 b8en prepared on the basls of hlstorfc cost18XCgPt that inveslmgnts are shown 81 mark81 value) in accordance wlth.. Accounting and Re ortlng by Charities- S¢alemenl of ReCOm￿￿nded Pra¢tu ISORP 20051.. and with. ACcoun￿ng Standards., Flnancial Reporting Stsndards for Small8r Ente￿rISeS IFRSSEI., or and w6th the Charitles Act. exce t for the followln Glve dgtalls In th1$ box If a dlffor8ntslandard has b8en follow￿ -Tlck as approprtate.. Ef all re18vanl dlsclosur88 shown in t￿ pack have been glven then kAe85e IIck'Ac￿u￿I￿g Stand￿t￿S": If d15dosures ¢otnpleled In these 8ccount8 havo b68n raslricled to th088 requlrad by Ihe FRSSE, Ih8n please I￿k "Financial Rerorting StaNlards forSmall8r Ent6rpri888 IFRSSEr. - Irrn departures from Ihe thosen standards h8v8 ￿￿n mad8 Ihen d818te Ihase words.. othen+ise gNe detalls of any changes In the boxes. 1.2 Change in basis of accountlng There has been no ¢hang8 to the 8ccounting polides (valuat￿￿ rules arid methods of accounting) since last year IS except for the follow4ngl. Glve d8talls In Ihls box of any malorfal chang8S thai have b80n made. 5 If no changes hav8 b88n mad8 to ac(x)tsnllng ptslklés Ihèn d?1818 Ihès8 words. 1.3 Chan9e$ to prevlou5 accounts No changes have been mad8 to 8c(x)unts for prevktyvs years155 except for the followlngl. Gfv• dètalls In Ihls l)ox of 8nymalerlal ¢hèng8s thal have b8•n mad•. 55 If M changes have beon mad8 to accounts lor previous Per￿dS then del81e Ihese words. CC17a (Excell 3111012024 Section C Notes to the accounts lcontl Note 2 Accountlng pollclès Thls sthndard Ilstof8¢countlnupoll¢l8s has been 8ppll8dby th9 chBrlty Oxcapt for th050 deletgd. Whgrè a diifw8ntai addifiortalpollcyh8s been adopled then this is detarled in the box below. INCOMING RESOURCES RocognltloTh of Incomlng re&ourc These are included in the Statement ofFinanG4al AthvllTes ISoFAlvthen'. th8 charty bètom8S énl1￿8d to Iht restym¢8s', Iha Iwslee¥ ar8 vlrtualv certaln ihevw41 recenie Ihe resourc&s- and lh8 moTrfytary v8luB be maasur&4 with Sufficient rdlabillty. WhBre Incoming resources have related exp2ndilure las swlh fundraislw Or￿￿tract Income) the Incomlw resources and related e%pendlluie ar9 reported gr05s In th8 SOFA. Gr￿ts and don81￿j￿s ere onEy ￿nG￿ded In the SOFA iha ch2rfty has un¢ondlllonal enli116m6nl lo the resources. Incmilng resourcos wlth r8lat*d •xpendlture nts And donalion Tax reclalms oti donatlon5 and glfts Contractual In¢ome and parformBnea ralatad grants Incoming resources fr(Nll lax redai¥ns are Included th6 SOFA al th6 samo 11r￿ as the glt Io vthich they relate. This l¥ onty incluoed ID lh8 SOFA onco Ihg rel818d goods or ￿[¥1￿ havo b&8n dellvérad. G1ft8 In klnd Grfts in kiThJ are accounted br al a re8sonabl& esllm8le of Ihelrvalue to Ihe charilyorthe amount actually re21ised. Gmts in ki￿1 ft*sale ordi81rlbuifon are Included In the a¢(kiunts glfts ontywhen sold or distributed by the tharity. Glfts in klThJ for by the charlty aro kndudad In th8 SOFA as I￿oM1Th9 re￿Ure&S r8c&w8bl8. These are only induded ￿n incoming resources (￿lIh an equ￿8￿￿nI amuni In r680urces txperidedl thre Ihtr la IhÈ charily Is rea50nablyquanlifiable, measurable and Maler￿1. The valut placad on Ihesa resources Is the eslimaled value lo the thArityof the service or f8clity recepia. The velue of 8nyvoluntsry hdp recewed Is nol knGluded In Ihe accounts but18 d8s¢rfb8d ID Iru51ees' annual r6POrt. Oonatod sArvlces and Volunto•r holp Invèstment Incomo InC￿￿ed In thè eLtounls rec•fvabl8. Investrnttnt ylllns and 108868 Includ9s any gah 011055 on Iht sal8 of InveslmeThls and 8Dyg8ln or1058 r•yulllng from r8valuing investments to marketvalue atlh8 9nd of the y8ar. EXPENDITURE AND LIABILITIES Llabllity recoynltlon Lrabilities arè r8¢owl8ed as S￿)n as there 1$ a legel or¢onstructive obligth'on commlttirvJ Ihe ch8rity lo pBy ovl resources. Include cas15 of the preparation and 6X8mhalh)n of slalulory accounts. the rnsls of tFUStee ￿￿tingS Snd c051 of any legal advKtr Its Irusleès on govern8nc8 or ¢￿$t11vIl￿￿l mallÉTS. Where the charily give5 a grant wlh condillon8 for pay￿nI bÈlng a spedllc lavel of s8rvi or oulpvt lo be provkled, such gr9nls ale only ieGDgnlstd In the SOFA orte the r￿￿eTrI of the vrant hgs provN1ed Ihtr spedfied serwice or output. These are ollly reeewSstd In the attounls a cornmhmenl h&5 be8n made Ihare are Condit￿nS to b8 rnet relating to Ihts grant whSch remaln In the control of the chariiy. Support cosls iDcJude central functions and hgve been alloca18d to aGbvilycosl calegodes on 8 basis consislertl ￿th Iht use of resouF¢es. eg allocating propetyc051s byfloorarea5, or per caplta. staff costs by the Ilme speni arvj olhor ¢osL% by Ihetr us8gg, Governancè ¢08t8 Grants wlth perlormanco condition Grants ptyabl•wJthout PerfOr￿￿nce Gondltlon8 Support Costs ASSETS Tanglble flxed assets for The$8 are ¢apllall$ed If they can bb used for mra than one ypar, and (Y)￿ ai bast £500. Th by chorlty are valued al cost or8 r888onable value on receipt. Invfjstm8nts Investments quoled on a remnlsed stock exchange 8re valued at market vpAu8 91 the yeor and. Olhar Inveslmonl assets 8re incl￿ded al Iruslees. best esbmale of market value. stocks atsd work In progress These are valved al Ihe Iw ol cost orrnaFk81 value. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (Excdl 3111012024 Section C Notes to the accounts Icontl Note 3 Analysls of incomlng rosources Incomlngre$ourGes maybe ftirther tnalysed If thls wouldhelp th6 readeroltho accounts. Thls yoat Lastygar AnalyBI8 Voluntsry Income start u Grant donatlon5 Total 3,000 Actlvltles for g¢neratlng fvnds Clothing sales FU￿raisI 23,241 18.439 18.339 17,878 Total 41,680 36,217 Inve$lment Income 8ank interest receNed Total Incomlny regour¢e8 from charltable a¢flvltle$ Ch88rfeading luI￿on TumbSin Com etition f88S naslics Va￿￿￿$ 108,162 30,595 61,763 20,838 84,998 24,976 17.661 Total 221,356 127,635 CC17a IE¥G811 3111012024 Section C Notes to the accounts Icontl Note 4 Arhalysls of resources expended Resources expend￿ may be further analysed If thls would holp th8 reader of thè ac¢ount$. Thls year Last ￿ar Anal sls C05t5 of g¢n¢ratlng voluntary Income Total Fundral$lng trading COSts Clothin UTchase Pretnise5 ex enses Adminlslralion costs stock m0Ven￿nI 26,706 43,349 17.946 14 32,1 30,875 9,743 2,149 Total 87,987 74.883 Investment management eosts Total Charltable actlvities Coachin Travel and ac¢omDd81lon Com elition fe8S Chrislrnas and tri Other 69,141 35,294 31.256 ,763 33,995 28,S21 50uI 14,583 150,274 5,810 111,089 Total Govarnance L aland rofesslonal Total 3,455 1,192 CC17a (Excdl 3111012024 Section C Note5 to the accounts Icontl Note 5 Support Costs Please complots Ihls nots If th8 ¢harfty has analysèdlts expenses uslng actlvily c818gorles andhas support costs. Fundral8lng actlvlty Char118bla ActlvFIy Governance Activity Totsl Cost ort eost Total Nots6 6.1 Trust¢a axpens•s Please provlde detalls of Iho 8mountof onyp8ym8nt or r•lmburs8ment of out•of-pock81 expènses mad8 to trustees orto thlrdportles ffor expenses incurred by trustees. Irno expenses w8trE pald. ple8s8 8ntsr'None' In th8 approprfats bo¥(•s). Details of cèrtain Items of oxpendlture Thls year Nono Last year None Number of trustees who wer8 pald expgnses Natur8 of thè expensas Total amount paid None Nona 6.2 Feas for oxamlnailon or audlt of the aceouTrts Please protylde detalls of the amountpald for anystalutory ext8mal s¢rutlny of accounts and other seNlc8s provlded by your Ind•pendentexamlnÉr or8uditor. Ifnothlng w85 pald please enterNONEln the approprlate boxfes). Th18 year Last y•ar Independent examlnèr's or auditors. fees for reportlng on tho 8ccount$ other fgos Ifor examplo.. advl¢e. consultsncy. accountArtcy 8ervice51 pald to the independent 8xamlnèror audltor 3455 1191 CC17a (Excell 3111012024 Section C Note5 to the accoviits Icontl Note 7 Pald employees Plfrase complet8 th1$ note If the ¢harlty has any employe8S. 7.1 Staff Costs Thls year Last year Gross wages. salarles and ban&flts In kind Employer's Natlonal In5uranc¢ co$ts P8n8lon ¢osts Total staff cost$ 7.2 Avèrage number of full.tlm• equlvalent employ•ès In the year The parts of thg charlty In whlch the omployees work This year Number Last yaar Number Total 7.3 Defined Contribution penslon 8chama Please eomplete If 8 defln8dcontrlbutlon pen$lon scheme Is op6rat8d. Brlaf dètslls of the Scheme Th18 year Last year The cost$ of tho scheme to the charfty for the y8ar Th8 amount of any Gontilbutlons outstandlng at the yearend The amount of any conttibutlons prepaid atthe ytrarend CC178 (Excdl 3111012024 Section C Notes to the accoun15 (conti Nota 8 Grantmaking Pl&ase complete thls note if the charlty made pny grants or donations whl¢h In aggregate forni a malerlol part of the charltable 8clivitie5 undertaken. 8.1 Total value of grant Grants to Instltutlons Total amounl £ Grants to Indlvlduals Total amount £ Purpose for whlch rants made Total 8.1 Grantmaking costs Irthe charlty's accounts are prepared on the "actlvlty basls"pl8ase glv8 detalls of any support cost assoclated with gr8ntmaklng. Please 8nter"Nll" If the charlty doss not Idenllfy 8nd/or allocate support costs. Support costs of grantmakirtg 8.3 Grants made to in5titutlons If the charity has made grants to partlcul8rlnstltutlons th818re malerlal In the conlext of its grantmaking please give d8ts115 of the Institutlon supported, purpose of th8 granl and tol81 paid to 8ach Instilution Ilsled. Sufflclent Infomiatlon should bg glven fo provide a r8asonable understsndlng of the range of Instilutlons supported. Names of InstStutions Purpose Total arnoLEnt of grants paid £ Totalurants to Inslltutlons CC17a IEKcell 3111012024 Section C Notes to the acco(JnEs Icontl Note 9 Tanglble flxed assets Pl¢ase complete thls not• Ifihe ch8rtty has any tanglble flx8d assets 9.1 Cost or valuatlon Freehold lind & buildlnys Other land & bulldings Plant, machln8ryand motor vehl¢le$ Flxturos, flttlng$ and a4tslpment Payment8 on ccount and assets under con$tructlon Totsl Balance brought foNard Addits'ons 37,343 37.343 10.637 10.637 R8valu8llons Dlsposals Transfers. Bal8nce earrted forward 47,980 47,980 9.2 Accumulatèd depreclatlon and impalmient provisions 'Basls SL￿RB SLorRB SLorR8 SL SLorRB Rate 20% Balance brought fomard Dep￿ClaI10n charge for year lrnpairment provisions 26.000 26,000 3.735 3.735 RevaluatK)ns Dispos815 Transfers. Balance carrSed forward 29,735 29,735 9.3 Net book value Brought forward Cariied forward 11.343 18,245 11,343 18,245 9.4 Revaluation If 8ny fix8dass6ts have be8n r8valuedplease glve detalls of Ihe valuerand m81hod of valuatlon The ?r8nsfers.roW￿ formovements b81￿8￿ fixed as5el categories. ' P16as8 indica18 the n78thod of d8pr8ciation by del8tin9 lh8 melhod nol applicable (SL = str8i9htllne,' RB= reduclng balanc8J. Also plea$8 Indicate the rate of dspreci81ion.' forslralght line, wh8t is th8 8nllclpated Ilfe of the 8SS8t (in years),. for reducing b8lance, whst Is Ihe percen16g6 annualdeduCl￿n. CC17a (Exc811 3111012024 Section C Notes to the accounts Icontl Note 10 Investment assets Please compl810 thts ngte If Ihe charlty has any Investm8nt ass0ts. 10.1 Flxed assets investments Carrying Imarkell valu8 at beglnnlng ol year Add.. addltlons to Inveslm8nt5 8t e(Jst Less: disposals al carrying valve Addlldeductl-. net galnlllossl on revaluaffion carr￿ng Imarketl value at end ol year Pleas8 provlde below.. 10.2 A breakdown of the market values ol Investments shown abo￿ agreelng wlth the balanc• she81 row BO3. 10.3 A breakdown of the Income from investments agreelng wlth SOFA row SO3. Analysis of investments 10.2 Market value 45t ye4r end 10.3 Ineom& from Inve8tm8nt8 for tha year Investment propart1&5 Investments Il$ted on a rè¢ognl$ed stock exchange or held in common Investment funds, open ended investment ¢ompanie8, unit trusts or other colleetlve Investmonl schem85 Investments In 8ubsldlary or connected undertaklngs and companies Securltles nol listed on o recognlsed Stock Exchange Cash held as part of the Invostmgnt porttollo Other Investments Total 10.4 Materlal Investment holdlngs If any single investment Is material in terms of Its valu8 (for example represents mora than 5 pèr cent of the value of the charlty's total investments) please provlde detalls. Inv85tmont held Market Value CC178 (E¥￿1) 3111012024 Section C Notes to the accounts Icontl Note11 D8btor8 and prèpaym&nts Pleas8 compl8t• thls note iltho chafity has any dèbttsrs or ments. Amounts falSlng duo Analys1$ of debtor5 wllhln one year Thls year Last yèar Amounts falllng due after more thax one year Thls yaar Last year Trado debtors Amounts dua from subsldiary and assoclated undertaklng8 other debtors Prepayments and acerued Incomg 17.102 7,950 9,203 4,725 Totsl Note 12 Crèdltors and accruals Please ¢omplet8 thls nole If the charlty has anycredltors oraccru&l4. 12.1 Analysis of ¢redltOf8 Amounts falling duè wlthln one year This yèar Last year Amounts folllng due 8ft8r more than one year Thlg year Last year Loans and ovardraft8 Trad$ Credltors Arnounts due to subsldlary and 8550¢lated undèrtaklngs Other crèdltors 7,935 53 9,130 2,798 11,489 2,009 3,720 3,720 Accruals and deforrnd income Total 12.2 Security over assets If any lottn. overdraft orother credltor holds a ¢h•rge orothers8curlty overanya$set$ of the charlty plèase provlde d8talls. CC17a (Exc811 3111012024 Section C Notes to the accoynts Icontl Note 13 Endowment and restrlctèd Income funds Please complete thts s8Ctlon If the charlty hs any gndowment orreslrlcted incomo funds. 13.1 Fund8 held Please glve 8 brief descrlptlon of any of the followlng typ• of fund8 held bythe charlty: permanent endowment funds IPEI- expendable endowmènt lund& IEEI.. Bnd restrlcted Income funds, Includlng sp8clal trusts. of tha charlty IRI. Type PE, EE orR Purpos8 and Re$¢rlctions Fund Name 13.2 Movements of major fund8 Please glve d8talls of ¢he movements of the major funds summarls•dln the restrlctèdand endowment columns oftho Statement of Fln•nclalActivltle$. Fund balanc88 brought forward Fund balances carrlèd forward Incomlng re80urces Outgolhg resource8 Galns and lossas Transfèr8 Ftsnd names Total Funds 13.3 Transfers betwoèn funds Pleèse give detalls of 8ny tr8nsfers bolwe8n funds. From Fund (Namel To Fund INam•l Reason Amount CC17a IExr*ll 3111012024 Section C Notes to the accounts (contl Note 14 Transactions with related parties Illhe charlty hos any traftsactlons wlth rèlatèd partles (other than tha trustee expenses explalned In note 6) détalls of such transacllons should be pmvld8d In thls note. If th8r8 are no trnnsactions to rèport, please enter"None" In the relevant boxes. 14.1 Remunèratlon and beneflts Ple&s8 glve the amounl of, and legal authority lor. anyremuneration orothor benefits pald to a trustee or othar relatedpartles by Iho charlty or any inslitullon or company conneetèd wllh It. Amounts paid or beneflt value Last yèar Name of trustee or connectad party Lagal authorlty (eg order, governlng document) Thls year 14.2 Loans Please glve detalls ofand amounts owlng lo orfrom thé charfty's Irustees orother mlatedparties by t charlty at th8 year end. Amount owlng Thi5 yèar Last year Nama of trustee or connected party Legal authority Due to trLtstèes and rèlated partie5 Due from trusteès and ralated partles J Ushar 2,220.00 3.720.00 14.3 Other transactlonlsl with trustèès or related part18$ Pleasè glve detalls of any transactlon undertakèn by (or on b&haMofj Ihè charlty in whi¢h 8 trust•• or relatedparty has a materlal Inlèrést. Namè of the trustee or related Rèlatlonshlp to harl D&scrlplion of tha tran5actlon ThSs year Last year CC178 (Excell 3111012024 Section C Notes to the accounts {contl Noto 15 Addltlonal Disclosures Thg following ara slgnSflcant matters whlch are not covered in other notes and need to be Included to provld¢ a proper understandlng of the accounts. If there Is Insufficlent room hero, ploase add a separate sh80t. CC178 IExc811 3111012024 Phoenix Stars Charity No 1170504 Annual accounts for the period CC17a Perlod start date Perv)d d8le 0110112023 3111212023 Section A Statement of financial activities RÈstrOctéd Incorne funds Recommended ategoYle$ by aCtI￿tY Detslls of own analysls Unr8Strlcted funds Endowment Total thls funds ar Total last year Ineomlng resources {Not& 31 FOI F02 F03 F04 F05 Incoming reEources from generated funds VD1untsryinc4Hne Athit￿s forgenE￿b￿O1ur￿ S01 S02 44,680 44,680 36,217 S03 Incomlng reJourcwJ tNJm charllablfft actl￿tle4 S04 221.355 221.355 127.635 Other Incamlng resourcea S05 2.426 166.278 Total Incomlnq r8sourc8S S06 Re3ource8 expended INote8 4- 266.035 266.035 Costs of Generatlng Funds Co8tsolgenerakng S07 F￿￿rg￿r￿tr3dkn9 costs S08 87.987 87.987 74,883 Investmentrn8nzgernentcosts Sog Charflable actl¥rt108 sio 150.274 150.274 111.088 Ooverrtanc? Gosts 3,455 3.455 1,192 Othor reiourcej expended S12 rgt41 resources expend8d s13 Netlncomlng/(outgolng) ￿soUrCeS befot transff815 S14 241,716 241,716 187,163 24.319 24,319 20,885 Gros5 transfers bèiween funds S15 etlncomlng/(outyoing) resourc88 befor8 oth8rr8coynls8d galn81(losses) s16 24,319 24.319 20.885 other re¢ognised gainslllos5es Galns and losses on r&valuallon of fixed 8888ts forthe charitys own use Gain5 and losses on Inv851rnent g5sets S17 S18 Net movement In funds s19 24.379 17,725 24,319 17,725 20.885 38,610 Total funds brought fo￿ard Total funds calrled fonvard s21 S20 £ 42,044 £ 42.044 £ 17.725 17a (Exedl 3111012024 Section B Balance sheet estricte Income funds Unrestricted funds Endowment Total thls funds year Total la81 year Fixed assets Tanglble assets F01 18.244 F02 F03 F04 18,244 F05 11.343 (Note 91 B02 Investmènts INote 10) Total fixed assets 03 Current assets stock and work in progrèss Debtors INotg 11) (Short term) Investments Cash at bank and in hand Total current assals 3.355 26,305 3,355 26.305 3,341 12,675 7,637 3,653 Credltors: amounts falllng due within onè yèar INote 121 b10 19.863 19,863 13,551 Net Current assets/(Ilabllltles) B11 10,102 Total assels less current Ilabilities 21,445 Credltors: amounts falllng due after one yèar (Note 12) Provisions for Ilabllltl•s and charges B13 6,720 6.720 3,720 B14 Net assets B15 £ 17,725 Funds of the CharSty Unrestrlcted lunds B18 42.044 42,044 17,725 817 Restricted income funds (Note 131 Endowmènt funds {Not• 131 B18 B19 Total funds B20 7.725 Slgned by one or trustees on behalf of 811 the trustees Dale of roval Slgnature Print Name Jts)'J 173.fvr Mrs J Usher 3011012024 Mr J Trevelt 3011012024 CC17a (Excell 3111012024 Section C Note5 to the accounts Note 1 Basls of preparatlon Thls sectlon should bè compl8tadby all ¢harllles. 1.18asls of accountlng These acwunts hav8 b8en prepared on the basls of hlstorfc cost18XCgPt that inveslmgnts are shown 81 mark81 value) in accordance wlth.. Accounting and Re ortlng by Charities- S¢alemenl of ReCOm￿￿nded Pra¢tu ISORP 20051.. and with. ACcoun￿ng Standards., Flnancial Reporting Stsndards for Small8r Ente￿rISeS IFRSSEI., or and w6th the Charitles Act. exce t for the followln Glve dgtalls In th1$ box If a dlffor8ntslandard has b8en follow￿ -Tlck as approprtate.. Ef all re18vanl dlsclosur88 shown in t￿ pack have been glven then kAe85e IIck'Ac￿u￿I￿g Stand￿t￿S": If d15dosures ¢otnpleled In these 8ccount8 havo b68n raslricled to th088 requlrad by Ihe FRSSE, Ih8n please I￿k "Financial Rerorting StaNlards forSmall8r Ent6rpri888 IFRSSEr. - Irrn departures from Ihe thosen standards h8v8 ￿￿n mad8 Ihen d818te Ihase words.. othen+ise gNe detalls of any changes In the boxes. 1.2 Change in basis of accountlng There has been no ¢hang8 to the 8ccounting polides (valuat￿￿ rules arid methods of accounting) since last year IS except for the follow4ngl. Glve d8talls In Ihls box of any malorfal chang8S thai have b80n made. 5 If no changes hav8 b88n mad8 to ac(x)tsnllng ptslklés Ihèn d?1818 Ihès8 words. 1.3 Chan9e$ to prevlou5 accounts No changes have been mad8 to 8c(x)unts for prevktyvs years155 except for the followlngl. Gfv• dètalls In Ihls l)ox of 8nymalerlal ¢hèng8s thal have b8•n mad•. 55 If M changes have beon mad8 to accounts lor previous Per￿dS then del81e Ihese words. CC17a (Excell 3111012024 Section C Notes to the accounts lcontl Note 2 Accountlng pollclès Thls sthndard Ilstof8¢countlnupoll¢l8s has been 8ppll8dby th9 chBrlty Oxcapt for th050 deletgd. Whgrè a diifw8ntai addifiortalpollcyh8s been adopled then this is detarled in the box below. INCOMING RESOURCES RocognltloTh of Incomlng re&ourc These are included in the Statement ofFinanG4al AthvllTes ISoFAlvthen'. th8 charty bètom8S énl1￿8d to Iht restym¢8s', Iha Iwslee¥ ar8 vlrtualv certaln ihevw41 recenie Ihe resourc&s- and lh8 moTrfytary v8luB be maasur&4 with Sufficient rdlabillty. WhBre Incoming resources have related exp2ndilure las swlh fundraislw Or￿￿tract Income) the Incomlw resources and related e%pendlluie ar9 reported gr05s In th8 SOFA. Gr￿ts and don81￿j￿s ere onEy ￿nG￿ded In the SOFA iha ch2rfty has un¢ondlllonal enli116m6nl lo the resources. Incmilng resourcos wlth r8lat*d •xpendlture nts And donalion Tax reclalms oti donatlon5 and glfts Contractual In¢ome and parformBnea ralatad grants Incoming resources fr(Nll lax redai¥ns are Included th6 SOFA al th6 samo 11r￿ as the glt Io vthich they relate. This l¥ onty incluoed ID lh8 SOFA onco Ihg rel818d goods or ￿[¥1￿ havo b&8n dellvérad. G1ft8 In klnd Grfts in kiThJ are accounted br al a re8sonabl& esllm8le of Ihelrvalue to Ihe charilyorthe amount actually re21ised. Gmts in ki￿1 ft*sale ordi81rlbuifon are Included In the a¢(kiunts glfts ontywhen sold or distributed by the tharity. Glfts in klThJ for by the charlty aro kndudad In th8 SOFA as I￿oM1Th9 re￿Ure&S r8c&w8bl8. These are only induded ￿n incoming resources (￿lIh an equ￿8￿￿nI amuni In r680urces txperidedl thre Ihtr la IhÈ charily Is rea50nablyquanlifiable, measurable and Maler￿1. The valut placad on Ihesa resources Is the eslimaled value lo the thArityof the service or f8clity recepia. The velue of 8nyvoluntsry hdp recewed Is nol knGluded In Ihe accounts but18 d8s¢rfb8d ID Iru51ees' annual r6POrt. Oonatod sArvlces and Volunto•r holp Invèstment Incomo InC￿￿ed In thè eLtounls rec•fvabl8. Investrnttnt ylllns and 108868 Includ9s any gah 011055 on Iht sal8 of InveslmeThls and 8Dyg8ln or1058 r•yulllng from r8valuing investments to marketvalue atlh8 9nd of the y8ar. EXPENDITURE AND LIABILITIES Llabllity recoynltlon Lrabilities arè r8¢owl8ed as S￿)n as there 1$ a legel or¢onstructive obligth'on commlttirvJ Ihe ch8rity lo pBy ovl resources. Include cas15 of the preparation and 6X8mhalh)n of slalulory accounts. the rnsls of tFUStee ￿￿tingS Snd c051 of any legal advKtr Its Irusleès on govern8nc8 or ¢￿$t11vIl￿￿l mallÉTS. Where the charily give5 a grant wlh condillon8 for pay￿nI bÈlng a spedllc lavel of s8rvi or oulpvt lo be provkled, such gr9nls ale only ieGDgnlstd In the SOFA orte the r￿￿eTrI of the vrant hgs provN1ed Ihtr spedfied serwice or output. These are ollly reeewSstd In the attounls a cornmhmenl h&5 be8n made Ihare are Condit￿nS to b8 rnet relating to Ihts grant whSch remaln In the control of the chariiy. Support cosls iDcJude central functions and hgve been alloca18d to aGbvilycosl calegodes on 8 basis consislertl ￿th Iht use of resouF¢es. eg allocating propetyc051s byfloorarea5, or per caplta. staff costs by the Ilme speni arvj olhor ¢osL% by Ihetr us8gg, Governancè ¢08t8 Grants wlth perlormanco condition Grants ptyabl•wJthout PerfOr￿￿nce Gondltlon8 Support Costs ASSETS Tanglble flxed assets for The$8 are ¢apllall$ed If they can bb used for mra than one ypar, and (Y)￿ ai bast £500. Th by chorlty are valued al cost or8 r888onable value on receipt. Invfjstm8nts Investments quoled on a remnlsed stock exchange 8re valued at market vpAu8 91 the yeor and. Olhar Inveslmonl assets 8re incl￿ded al Iruslees. best esbmale of market value. stocks atsd work In progress These are valved al Ihe Iw ol cost orrnaFk81 value. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a (Excdl 3111012024 Section C Notes to the accounts Icontl Note 3 Analysls of incomlng rosources Incomlngre$ourGes maybe ftirther tnalysed If thls wouldhelp th6 readeroltho accounts. Thls yoat Lastygar AnalyBI8 Voluntsry Income start u Grant donatlon5 Total 3,000 Actlvltles for g¢neratlng fvnds Clothing sales FU￿raisI 23,241 18.439 18.339 17,878 Total 41,680 36,217 Inve$lment Income 8ank interest receNed Total Incomlny regour¢e8 from charltable a¢flvltle$ Ch88rfeading luI￿on TumbSin Com etition f88S naslics Va￿￿￿$ 108,162 30,595 61,763 20,838 84,998 24,976 17.661 Total 221,356 127,635 CC17a IE¥G811 3111012024 Section C Notes to the accounts Icontl Note 4 Arhalysls of resources expended Resources expend￿ may be further analysed If thls would holp th8 reader of thè ac¢ount$. Thls year Last ￿ar Anal sls C05t5 of g¢n¢ratlng voluntary Income Total Fundral$lng trading COSts Clothin UTchase Pretnise5 ex enses Adminlslralion costs stock m0Ven￿nI 26,706 43,349 17.946 14 32,1 30,875 9,743 2,149 Total 87,987 74.883 Investment management eosts Total Charltable actlvities Coachin Travel and ac¢omDd81lon Com elition fe8S Chrislrnas and tri Other 69,141 35,294 31.256 ,763 33,995 28,S21 50uI 14,583 150,274 5,810 111,089 Total Govarnance L aland rofesslonal Total 3,455 1,192 CC17a (Excdl 3111012024 Section C Note5 to the accounts Icontl Note 5 Support Costs Please complots Ihls nots If th8 ¢harfty has analysèdlts expenses uslng actlvily c818gorles andhas support costs. Fundral8lng actlvlty Char118bla ActlvFIy Governance Activity Totsl Cost ort eost Total Nots6 6.1 Trust¢a axpens•s Please provlde detalls of Iho 8mountof onyp8ym8nt or r•lmburs8ment of out•of-pock81 expènses mad8 to trustees orto thlrdportles ffor expenses incurred by trustees. Irno expenses w8trE pald. ple8s8 8ntsr'None' In th8 approprfats bo¥(•s). Details of cèrtain Items of oxpendlture Thls year Nono Last year None Number of trustees who wer8 pald expgnses Natur8 of thè expensas Total amount paid None Nona 6.2 Feas for oxamlnailon or audlt of the aceouTrts Please protylde detalls of the amountpald for anystalutory ext8mal s¢rutlny of accounts and other seNlc8s provlded by your Ind•pendentexamlnÉr or8uditor. Ifnothlng w85 pald please enterNONEln the approprlate boxfes). Th18 year Last y•ar Independent examlnèr's or auditors. fees for reportlng on tho 8ccount$ other fgos Ifor examplo.. advl¢e. consultsncy. accountArtcy 8ervice51 pald to the independent 8xamlnèror audltor 3455 1191 CC17a (Excell 3111012024 Section C Note5 to the accoviits Icontl Note 7 Pald employees Plfrase complet8 th1$ note If the ¢harlty has any employe8S. 7.1 Staff Costs Thls year Last year Gross wages. salarles and ban&flts In kind Employer's Natlonal In5uranc¢ co$ts P8n8lon ¢osts Total staff cost$ 7.2 Avèrage number of full.tlm• equlvalent employ•ès In the year The parts of thg charlty In whlch the omployees work This year Number Last yaar Number Total 7.3 Defined Contribution penslon 8chama Please eomplete If 8 defln8dcontrlbutlon pen$lon scheme Is op6rat8d. Brlaf dètslls of the Scheme Th18 year Last year The cost$ of tho scheme to the charfty for the y8ar Th8 amount of any Gontilbutlons outstandlng at the yearend The amount of any conttibutlons prepaid atthe ytrarend CC178 (Excdl 3111012024 Section C Notes to the accoun15 (conti Nota 8 Grantmaking Pl&ase complete thls note if the charlty made pny grants or donations whl¢h In aggregate forni a malerlol part of the charltable 8clivitie5 undertaken. 8.1 Total value of grant Grants to Instltutlons Total amounl £ Grants to Indlvlduals Total amount £ Purpose for whlch rants made Total 8.1 Grantmaking costs Irthe charlty's accounts are prepared on the "actlvlty basls"pl8ase glv8 detalls of any support cost assoclated with gr8ntmaklng. Please 8nter"Nll" If the charlty doss not Idenllfy 8nd/or allocate support costs. Support costs of grantmakirtg 8.3 Grants made to in5titutlons If the charity has made grants to partlcul8rlnstltutlons th818re malerlal In the conlext of its grantmaking please give d8ts115 of the Institutlon supported, purpose of th8 granl and tol81 paid to 8ach Instilution Ilsled. Sufflclent Infomiatlon should bg glven fo provide a r8asonable understsndlng of the range of Instilutlons supported. Names of InstStutions Purpose Total arnoLEnt of grants paid £ Totalurants to Inslltutlons CC17a IEKcell 3111012024 Section C Notes to the acco(JnEs Icontl Note 9 Tanglble flxed assets Pl¢ase complete thls not• Ifihe ch8rtty has any tanglble flx8d assets 9.1 Cost or valuatlon Freehold lind & buildlnys Other land & bulldings Plant, machln8ryand motor vehl¢le$ Flxturos, flttlng$ and a4tslpment Payment8 on ccount and assets under con$tructlon Totsl Balance brought foNard Addits'ons 37,343 37.343 10.637 10.637 R8valu8llons Dlsposals Transfers. Bal8nce earrted forward 47,980 47,980 9.2 Accumulatèd depreclatlon and impalmient provisions 'Basls SL￿RB SLorRB SLorR8 SL SLorRB Rate 20% Balance brought fomard Dep￿ClaI10n charge for year lrnpairment provisions 26.000 26,000 3.735 3.735 RevaluatK)ns Dispos815 Transfers. Balance carrSed forward 29,735 29,735 9.3 Net book value Brought forward Cariied forward 11.343 18,245 11,343 18,245 9.4 Revaluation If 8ny fix8dass6ts have be8n r8valuedplease glve detalls of Ihe valuerand m81hod of valuatlon The ?r8nsfers.roW￿ formovements b81￿8￿ fixed as5el categories. ' P16as8 indica18 the n78thod of d8pr8ciation by del8tin9 lh8 melhod nol applicable (SL = str8i9htllne,' RB= reduclng balanc8J. Also plea$8 Indicate the rate of dspreci81ion.' forslralght line, wh8t is th8 8nllclpated Ilfe of the 8SS8t (in years),. for reducing b8lance, whst Is Ihe percen16g6 annualdeduCl￿n. CC17a (Exc811 3111012024 Section C Notes to the accounts Icontl Note 10 Investment assets Please compl810 thts ngte If Ihe charlty has any Investm8nt ass0ts. 10.1 Flxed assets investments Carrying Imarkell valu8 at beglnnlng ol year Add.. addltlons to Inveslm8nt5 8t e(Jst Less: disposals al carrying valve Addlldeductl-. net galnlllossl on revaluaffion carr￿ng Imarketl value at end ol year Pleas8 provlde below.. 10.2 A breakdown of the market values ol Investments shown abo￿ agreelng wlth the balanc• she81 row BO3. 10.3 A breakdown of the Income from investments agreelng wlth SOFA row SO3. Analysis of investments 10.2 Market value 45t ye4r end 10.3 Ineom& from Inve8tm8nt8 for tha year Investment propart1&5 Investments Il$ted on a rè¢ognl$ed stock exchange or held in common Investment funds, open ended investment ¢ompanie8, unit trusts or other colleetlve Investmonl schem85 Investments In 8ubsldlary or connected undertaklngs and companies Securltles nol listed on o recognlsed Stock Exchange Cash held as part of the Invostmgnt porttollo Other Investments Total 10.4 Materlal Investment holdlngs If any single investment Is material in terms of Its valu8 (for example represents mora than 5 pèr cent of the value of the charlty's total investments) please provlde detalls. Inv85tmont held Market Value CC178 (E¥￿1) 3111012024 Section C Notes to the accounts Icontl Note11 D8btor8 and prèpaym&nts Pleas8 compl8t• thls note iltho chafity has any dèbttsrs or ments. Amounts falSlng duo Analys1$ of debtor5 wllhln one year Thls year Last yèar Amounts falllng due after more thax one year Thls yaar Last year Trado debtors Amounts dua from subsldiary and assoclated undertaklng8 other debtors Prepayments and acerued Incomg 17.102 7,950 9,203 4,725 Totsl Note 12 Crèdltors and accruals Please ¢omplet8 thls nole If the charlty has anycredltors oraccru&l4. 12.1 Analysis of ¢redltOf8 Amounts falling duè wlthln one year This yèar Last year Amounts folllng due 8ft8r more than one year Thlg year Last year Loans and ovardraft8 Trad$ Credltors Arnounts due to subsldlary and 8550¢lated undèrtaklngs Other crèdltors 7,935 53 9,130 2,798 11,489 2,009 3,720 3,720 Accruals and deforrnd income Total 12.2 Security over assets If any lottn. overdraft orother credltor holds a ¢h•rge orothers8curlty overanya$set$ of the charlty plèase provlde d8talls. CC17a (Exc811 3111012024 Section C Notes to the accoynts Icontl Note 13 Endowment and restrlctèd Income funds Please complete thts s8Ctlon If the charlty hs any gndowment orreslrlcted incomo funds. 13.1 Fund8 held Please glve 8 brief descrlptlon of any of the followlng typ• of fund8 held bythe charlty: permanent endowment funds IPEI- expendable endowmènt lund& IEEI.. Bnd restrlcted Income funds, Includlng sp8clal trusts. of tha charlty IRI. Type PE, EE orR Purpos8 and Re$¢rlctions Fund Name 13.2 Movements of major fund8 Please glve d8talls of ¢he movements of the major funds summarls•dln the restrlctèdand endowment columns oftho Statement of Fln•nclalActivltle$. Fund balanc88 brought forward Fund balances carrlèd forward Incomlng re80urces Outgolhg resource8 Galns and lossas Transfèr8 Ftsnd names Total Funds 13.3 Transfers betwoèn funds Pleèse give detalls of 8ny tr8nsfers bolwe8n funds. From Fund (Namel To Fund INam•l Reason Amount CC17a IExr*ll 3111012024 Section C Notes to the accounts (contl Note 14 Transactions with related parties Illhe charlty hos any traftsactlons wlth rèlatèd partles (other than tha trustee expenses explalned In note 6) détalls of such transacllons should be pmvld8d In thls note. If th8r8 are no trnnsactions to rèport, please enter"None" In the relevant boxes. 14.1 Remunèratlon and beneflts Ple&s8 glve the amounl of, and legal authority lor. anyremuneration orothor benefits pald to a trustee or othar relatedpartles by Iho charlty or any inslitullon or company conneetèd wllh It. Amounts paid or beneflt value Last yèar Name of trustee or connectad party Lagal authorlty (eg order, governlng document) Thls year 14.2 Loans Please glve detalls ofand amounts owlng lo orfrom thé charfty's Irustees orother mlatedparties by t charlty at th8 year end. Amount owlng Thi5 yèar Last year Nama of trustee or connected party Legal authority Due to trLtstèes and rèlated partie5 Due from trusteès and ralated partles J Ushar 2,220.00 3.720.00 14.3 Other transactlonlsl with trustèès or related part18$ Pleasè glve detalls of any transactlon undertakèn by (or on b&haMofj Ihè charlty in whi¢h 8 trust•• or relatedparty has a materlal Inlèrést. Namè of the trustee or related Rèlatlonshlp to harl D&scrlplion of tha tran5actlon ThSs year Last year CC178 (Excell 3111012024 Section C Notes to the accounts {contl Noto 15 Addltlonal Disclosures Thg following ara slgnSflcant matters whlch are not covered in other notes and need to be Included to provld¢ a proper understandlng of the accounts. If there Is Insufficlent room hero, ploase add a separate sh80t. CC178 IExc811 3111012024 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Phoenix Stars On accounts for the year ended Charlty no (if any) 31 Decernber 2023 1170504 Set out on pages 1-18 I report to Ihe trustees on my examination ofthe accounts of the above charity ("the Trust") for the year ended 3111212023 Responsibilities and basis of report As Ihè charlws trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("th8 AGt"I. I report in resp8Ct of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examinalion, I have followed all the applicable Directions given by the Charily Commission under section 145(5){bl of the Act. Independent examiner's statement I have compleled my examination. I confim that no malerial mallers have come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance Wtth sectlon 130 of the Charities Act,. or the accounts did not accord wllh the accounting records. or the accounts did not comply with the applicable requiremenls 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 hav6 no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order10 6nable a proper underslanding of the accounts lo be reached. Slgned: Dale: 30 October 2024 Name: Christopher John Bush Relevant professional qualification(s) or body (If any): FCA Address". 24-25 Bamack Business Cenlr8, Blakey Road, Salisbury. Wiltshire SP12LP IER Oct 2019 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). Glve here brlef dètalls of any Ilems that the examiner wishes lo disclose. None IER Oct 2019