||**Trust**
**ees'**
**Annu**
**al**
**Repo**
**rt for**
**the**
**perio**
**d**
**From**
Period
start date|Period
end date||
|---|---|---|---|
||**01**
**04**|**To**
**2020**|**31**
**03**
**2021**|
|Secti||||
|on A||||
|Refer||||
|ence||||
|and||||
|admi||||
|nistra||||
|tion||||
|detail||||
|s||||
|**Charit**||||
|**y**|**Performing Room**|||
|**name**
**Other**
**names**
**charity**
**is**
**known**
**by**
**Registe**
**red**
**charity**
**number**
**(if any)**
**117074**
**5**
**Charit**
**y's**
**princip**
**al**
**addres**
**s**
**Flat 4 Bloomsbury House**
**27 Guildhall Road**
**Northampton**
**Postco**
**de**
**NN1 1AG**
~~BC———=~~||||
**Names**
March **2012**
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**of the charity trustee s who manag e the charity**
**----- Start of picture text -----**
Dates
acted if
Trustee Office
not for Name of person (or body) entitled to appoint trustee (if any)
name (if any)
whole
year
Alan
1
Bates
Annie
2 McGa
nn
Moira
3
Afford
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
March **2012**
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|**Name**
**s of**
**the**
**truste**
**es for**
**the**
**charit**
**y, if**
**any,**
**(for**
**exam**
**ple,**
**any**
**custo**
**dian**
**truste**
**es)**|**Name**
**s of**
**the**
**truste**
**es for**
**the**
**charit**
**y, if**
**any,**
**(for**
**exam**
**ple,**
**any**
**custo**
**dian**
**truste**
**es)**|**Name**
**s of**
**the**
**truste**
**es for**
**the**
**charit**
**y, if**
**any,**
**(for**
**exam**
**ple,**
**any**
**custo**
**dian**
**truste**
**es)**|**Name**
**s of**
**the**
**truste**
**es for**
**the**
**charit**
**y, if**
**any,**
**(for**
**exam**
**ple,**
**any**
**custo**
**dian**
**truste**
**es)**|**Name**
**s of**
**the**
**truste**
**es for**
**the**
**charit**
**y, if**
**any,**
**(for**
**exam**
**ple,**
**any**
**custo**
**dian**
**truste**
**es)**|**Name**
**s of**
**the**
**truste**
**es for**
**the**
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**y, if**
**any,**
**(for**
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**any**
**custo**
**dian**
**truste**
**es)**|
|---|---|---|---|---|---|
||**Name**|**Dates acted if not for whole year**||||
|||||||
|||||||
|||||||
|||||||
|**Names and addresses of advisers (Optional information)**||||||
|**Type of adviser**
**Name**
**Address**||||||
|||||||
|||||||
|||||||
|||||||
|**Name of chief**
**executive or names**
**of senior staf**
**members (Optional**
**information)**||||||
|**Janan Fifeld**||||||
**Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document (eg. trust deed, constitution)
How the charity is constituted
**Constitution**
**Association**
(eg. trust, association,
March **2012**
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company)
**Elected by Management committee members** Trustee selection methods (eg. appointed by, elected by) **Additional governance issues (Optional information)**
- **Performing Room applied for business rate relief and grants**
- You **may choose** to **issued by the government to help organisations through this**
- include additional **unsettled time and mitigate the financial effects of covid.**
- information, where relevant, about: policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
**For the public benefit facilitating access to, promoting, maintaining, improving and advancing education, positive mental health and well being and recreation in Summary of the objects the arts by giving everyone the chance to access creative of the charity set out in music making workshops and events no matter what its governing document age, ability or background by running open-access music workshops and events.**
March **2012**
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|**Summary of the main**
**activities undertaken for**
**the public beneft in**
**relation to these objects**
**(include within this**
**section the statutory**
**declaration that trustees**
**have had regard to the**
**guidance issued by the**
**Charity Commission on**
**public beneft)**|**This report looks at what we achieved and the outcomes**
**of our work in the previous 12 months. The review looks**
**at the success of our key activities and the benefts they**
**have brought to those groups of people we are set up to**
**help. The review also helps us to ensure our aims,**
**objectives and activities remain focused on our stated**
**purposes. We have referred to the guidance contained in**
**the Charity Commission’s general guidance on public**
**beneft when reviewing our aim and objectives and in**
**planning our future activities. In particular, the trustees**
**consider how planned activities will contribute to the**
**aims and objectives they have set.**
**Main Project Activities**
The award winning Performing Room, centrally located at the
entrance to Northampton's Cultural Quarter, is an education and
well being Charity geared to helping individuals with severe
cognitive disabilities and challenges express themselves
positively through music and the arts. Performing Room’s core
objective is to ensure that children, young people and adults
(primarily aged 10-35) in Northampton, sufering from serious
cognitive issues (including autism, schizophrenia, domestic
abuse, eating disorders, PTSD and depression), are able to reap
the social and emotional benefts of participating in creative
music-making activities.Approximately 75% of our benefciaries
have at least one learning disability, particularly low- or high-
functioning autism or ADHD.We are experts in making arts
accessible for these individuals, having worked on this locally for
20+ years.
Our activities take place in our large four-storey building at the
entrance to the historic Cultural Quarter of Northampton. This
provides us with numerous opportunities to collaborate with the
local museums, theatres, art galleries, musicians and other
groups to create even more opportunities for our benefciaries to
develop music and creative skills, build self-confdence and
secure further education, training or employment opportunities.
Two months after moving into our new premises COVID-19 hit
and suspended all of our regular activities. Our core fagship
programme Making Music Making Friends (MMMF),a daily drop-
in afternoon activity was put on hold. We completely ceased all
of our face-to-face services and trading activities from January
2020 and June 2020 because running costs combined with
lockdown restrictions and our lack of reserves due to our recent
building move made it impossible to support project costs.
Running costs associated with our building put a severe fnancial
strain on the organisation during this period, particularly
because the costs associated with moving into our new building
ate into our reserves right before the pandemic hit.
Pre-pandemic, we were our benefciaries’ lifeline in terms of
providing a supportive community, making and developing
friendships and developing social skills. (They normally have
difculty socialising with peers and often feel like outcasts at
school). The pandemic forced us to close for an extended period
of time and, with digital solutions insufcient to develop
meaningful connections, our benefciaries were left extremely
isolated. Social isolation ballooned. We did not have the|
|---|---|
March **2012**
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resources in place to make the transition to digital work as we needed significant investment in technology and other systems. This led to bouts of depression and despair. Indeed, Northamptonshire Healthcare Trust (from whom we receive many referrals) reported increases in emergency mental health referrals (620 in May 2021 compared to 570 in May 2020). Social ostracism for autistic individuals is an urgent national problem; the National Autistic Society recently reported (NAS, 2021) that young people with autism can be up to 4 times more likely to develop depression than non-autistic individuals, and up to 22% more likely to develop eating disorders. This has been linked to their difficulties with developing social relationships and a supportive community, being hyper-aware of their differences to their peers and having a lack of accessible recreational activities where they can feel safe and welcome. Indeed, a 2018 NAS study revealed that a staggering 75% of autistic adults have few or no friends and 63% felt they do not receive enough help. The pandemic exacerbated these issues. Missing school or losing their jobs compounded feelings of isolation and boredom, boosted anxiety and fear for the future and increased the likelihood of depression. Northamptonshire has the highest prevalence of mental health issues in England. 2016 statistics from Northamptonshire County Council reveal that the prevalence of diagnosed depression is 38% higher than the national average. A September 2020 NAS study showed that 90% of autistic individuals have had their mental health negatively affected and are 7 times more likely to be chronically lonely than the general population. This data mirrors our experience, as our conversations over the past year with our beneficiaries - both those with autism and those with other disabilities - have revealed extreme loneliness, depression and anxiety. Additionally, the hospital admissions rate for severe mental health issues is by far the highest nationwide, more than twice as high as the nationwide average. As a response to the COVID-19 crisis the Charity was awarded a number of Government grants from July 2020 to give support with its running costs during the lockdown period. And because of our beneficiaries’ continued need for an empowering community space, the Charity was awarded funding from the Postcode Places Trust in June 2020 and an Emergency Covid Grant from the National Lottery Community Fund in October 2020 to open our music facility and run MMMF for two days a week in light of reduced lockdown restrictions. MMMF uses creative expression to create a supportive, empowered community and empowers participants through fun and engaging music-making activities and game-like progress paths that utilise a wide variety of instruments. Tasks challenge participants to enhance their instrument skills, develop confidence and independence; develop team-working skills; increase future aspirations; expand educational horizons and improve mental health and well being to create an active, healthier and happier future. Engaging in creative, expressive artistic activities is well-evidenced to improve mental health for young people (NHS, 2021). For instance, a 2019 Youth Music report found that of 1,001 survey respondents aged 7-17, 83% said that making music made them feel happy and more
March **2012**
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confident in themselves.
Additional capital to create a covid-secure space was required to run MMMF in view of the new restrictions we needed to adhere to due to covid. The NLCF grant included additional funds to cover the Charity’s core costs and supply the project with social distancing screens and other PPE in line with strict covid safety measures.
Although our new building has many rooms it is important to note that we have to keep most of them locked until we have the capital to make them safe and suitable and available for projects and hire. Renovation work to the entire ground floor and first floor consisting of three medium sized rooms has been undertaken by the Charity and its volunteers during the initial 6 month period of lockdown.
Prior to covid we would have between 60 – 100 people per day coming through the doors. Since covid, daily limits were reduced to 20 participants who were required to sign up reaching only a fraction of those we supported pre-covid (currently less than 300 annually vs. over 1,000 pre-covid). In view of covid, these numbers reached less than 20% of this figure due to compliance to the self distancing rules.
As of yet,, the Charity has not yet been able to return to its precovid trading activities as the pandemic has continued to hamper opportunities for local schools, hospitals and other organisations and our current capacity limits our ability to develop deeper and more consistent collaborations. Capital funding will enable us to fully reopen our four-storey building at the entrance to the historic Cultural Quarter of Northampton and enable the Charity to make more space available to build stronger relationships in and across communities, i.e. between our socially isolated beneficiaries and the wider Northampton community.
With significant funding we can achieve two main objectives:
1. To complete the refurbishment and renovation of our new building (lasting 4 months): originally built in 1873, over time our building changed owners several times and fell into neglect while the surrounding area transformed into Northampton’s Cultural Quarter within the past decade. After recently acquiring it last year in an unusable condition we have done significant renovation work on the building (for example re-constructing and repairing flooring, walls and ceilings; purchasing music, video and IT equipment, instruments and furniture; and completing electric work and cabling) to make it safe and usable at a reduced capacity to deliver our core MMMF project. We now need to purchase additional building materials and basic electrical equipment to ensure that our entire building is safe and usable for our activities, and not just limited to a small number of serviceable spaces. However to utilise the full building we would need significant additional capital to renovate the entire building including the upper two floors consisting of an additional eleven potential music and multimedia project rooms.
March **2012**
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2. To more than triple the capacity of MMMF: we currently are able to support up to approximately 300 young people and adults annually. Funding will complete the sound installation and go towards the purchase of additional music equipment and digital production equipment as well as provide additional staff capacity to deliver more of our work. Specifically, funding will enable us to deliver MMMF for an additional two days per week (doubling from our current two, to total four days per week).
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
We are led by a committed team consisting of our Founder and Director, Janan, three active trustees, several qualified sessional staff and a number of volunteers, many of whom are past beneficiaries. Our trustees have varied experience/skills in financial or legal matters, fundraising, construction, project management, education, health and youth work. The founder of Performing Room Janan Fifield has been developing relationships with other local organisations and has displayed resounding commitment in support of vulnerable people in our community for the past two decades. Over time, we’ve become an indispensable part of the community as a whole, residing in a prominent, central area. Up to 40 volunteers have helped with every aspect of the renovation work and delivery of our programmes to date. Our volunteers are often past participants themselves as well as parents or carers of participants who offer their support as facilitators and mentors because they want to give back to the community that has given them so much. Our idea to diversify our social enterprise model is simple - leverage the high-quality space in our own four-storey building to attract local businesses, arts organisations, charities and statutory agencies to rent it out for different purposes. Our space could be used for part-time co-working space, live performances, special projects, music courses, social gatherings, creative collaborations, art exhibitions and more.
Currently, our trading activities are sparse. Our new trading
March **2012**
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concept is still in its infancy and requires investment of time and resources to launch. We deliver 1-2 short-term projects at external locations per year, leaving our building empty beyond our core on-site activities. This initiative will address this problem by: 1) Creating a sustainable income source which will be 100% reinvested into our charitable activities supporting disadvantaged young people and adults; we are growing a list of all local organisations that may want to rent our space. We already have interested parties (special need schools and the National Youth Theatre). With this, we aim to expand our core activities to five days/week, above our current two. 2) Creating more education, volunteering and employment opportunities for our beneficiaries with our partner agencies and with our organisation: we will train our beneficiaries to deliver music-making projects for local groups (both paid and volunteer opportunities). 3) Developing relationships and creative partnerships with local arts organisations: collaborations at our building with local theatres and other creative groups will open up further opportunities for our beneficiaries to perform, volunteer, work and integrate into the creative community.
Section D Achievements and performance
March **2012**
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Section D Achievements and performance
Lockdown restrictions forced us to be more creative in delivering **Summary of the main** our programme and caused a reduction in our cohort size but **achievements of the** the message has been clear - to adapt and continue to deliver **charity during the year** our critical services that have brought so much joy and meaning to the lives of thousands. By June 2020, we were able to receive funding from a number of short-term emergency funds to reopen our building and deliver limited in-person activity. Firstly, we’ve become an indispensable part of the community as a whole with several referral partners. These include disability care providers/agencies, care homes, special needs schools, hospitals, colleges, youth clubs, housing associations, youth referral units and more. We have also worked closely with music festivals to provide our beneficiaries with opportunities to perform such as preparing for this years virtual Rockin’ Roadrunner Music Festival in September for people with special needs. Secondly, we have relationships with many local musicians (some of whom are also our own beneficiaries) who come to our building to provide speciality workshops or masterclasses for our beneficiaries, either on a volunteer basis or for a small fee. Thirdly, we have just begun developing relationships with various local creative groups and businesses, such as theatre groups, art galleries, music venues and hotels. Many have expressed interest in collaborations with our beneficiaries and organising special events such as hosting the Jazz Stage with the Guildhall Hotel for next years Northampton Music Festival. Having supported thousands of young people locally over the past 20 years with varying cognitive issues, we have established a number of long-term local referral-partner relationships with every organisation, hospital and school which supports children, young people and adults with these issues. These organisations come to us immediately because of our long track record of transforming the lives of disadvantaged young people. They also come to us first because there are few other local organisations that provide free and engaging activities for young people with these issues. Play and recreational activities for young people and adults alike throughout the next 12 months, they say, is a top priority to mitigate and even reverse the negative consequences the lockdown measures have brought upon them. We have continued speaking with over 100 of our beneficiaries, parents and community partners. An increasing number expressed extreme unhappiness and even depression as social distancing measures persisted. All emphasised the critical importance and return of our warm, supportive space throughout these increasingly difficult times. With music to engage and our individual-centred model as the approach, participants: Grew as individuals with improved self-confidence and well-being
March **2012**
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Section D Achievements and performance
- Made new friendships and decreased loneliness
- Expanded their social networks Felt more connected, visible and valued in their wider community.
|For the Northampton community as a whole, we have:|
|---|
|Engaged with and enjoyed locally-grown musical and|
|artistic talent.|
|Provided opportunities for local creative collaborations:|
|our benefciaries have reached out to various local|
|creative groups (e.g. theatre groups, artists and other|
|musicians. Many have expressed interest in collaborations|
|such as creating multimedia exhibitions incorporating|
|music/art/theatre, creating podcasts and videos|
|celebrating local creators and more.|
|Provided opportunities for residents and local artists to|
|learn about the challenges and experiences of our|
|benefciaries, and the ways art and music has helped|
|them fnd purpose and amplify their voices.|
|Improved societal tolerance, cohesion and understanding|
|of the challenges, experiences and issues facing children,|
|young people and adults with serious cognitive and/or|
|physical issues.|
|Advanced the local council initiative to see a cultural|
|renaissance in the Cultural Quarter to revitalise the arts|
|post-Covid: being one of the largest cultural spaces in the|
|Northampton Cultural Quarter (and being at the entrance|
|to it), we are best-placed to spearhead a project which|
|provides local residents with opportunities to|
|Numerous benefciaries also found their own unique passion in|
|the arts despite being decimated by covid and went on to fnd|
|work in the creative industries. Many also returned to volunteer|
|or work with us as facilitators and mentors.|
|Our benefciaries have also contributed to our organisation’s|
|legacy in other creative ways. For example, a group created a|
|song in praise of the impact our organisation has had on them,|
|and we created a plaque to immortalise their lyrics. The plaque|
|rests prominently on the front fa
çade of our building and reads:|
|Sing freely on stage|
|Don’t stress|
|No need to impress|
|It’s a place to progress|
|A safe place to express|
March **2012**
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March 2012
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**----- Start of picture text -----**
Performing Room Statement of Financial Activities (£) Charity No: 1170745
For the year ended 31-March-2021 Company No:
31-Mar-21 31-Mar-20
Incoming Resources Unrestricted Income Restricted Income Total Funding Total Funding
Grants 41,500 70,614 112,114 9,600
Donated From Salaries 2,720 0 2,720 5,470
Room hire 1,000 0 1,000 1,175
Music Workshops 0 0 0 3,285
Other Donations 1,933 0 1,933 8,982
Income on Sale of Assets 0 0 0 0
Refunds 1,954 0 1,954 1,405
Total 49,107 70,614 119,721 29,917
Expenditure
People Costs
Salaries 0 23,070 23,070 5,924
Commission 2,724 1,890 4,614 0
Travel 1,482 1,000 2,482 3,139
Meetings 0 0 0 338
Admin Costs
Bank Charges 1,389 0 1,389 1,696
Insurance 752 0 752 346
Website 142 1,500 1,642 196
Subscription 494 0 494 3,274
Utilities 6,736 0 6,736 10
Legal 0 0 0 920
Advertisement 0 0 0 0
Financial Costs
Loan Interest 0 0 0 0
Depreciation 3,104 923 4,027 2,555
Other Costs
Consumables 4,304 2,180 6,484 3,952
Hardware/Software/Consumables 21 12,734 12,755 2,473
Fixtures & Fittings 0 0 0 0
Rent & Rates 0 14,617 14,617 9,082
Total Expenditure 21,148 57,914 79,062 33,905
TAX 0 0 0 0
Net Income 27,959 12,700 40,659 -3,988
Total Funds Brought Forwards 11,878 3,923 15,800 19,789
Total Funds Carried Forwards 39,837 16,623 56,460 15,800
**----- End of picture text -----**
**----- Start of picture text -----**
Performing Room Statement of Financial Position (£) Charity No: 1170745
For the year ended 31-March-2021 Company No:
Unrestricted Restricted 31-Mar-21 31-Mar-20
FixedAssets funds funds Total Total
Tangible Assets 23,799 3,000 26,799 15,482
Pre-Payments 817 383 1,200 1,000
Total Fixed Assets 24,616 3,383 27,999 16,482
Current Assets
Cash & Cash Equivalents 23,346 13,240 36,586 7,476
Total Current Assets 23,346 13,240 36,586 7,476
Total Assets 47,962 16,623 64,585 23,958
Liabilities
Long Term Liabilities (0%) 5,500 0 5,500 5,500
RC Facility 2,625 0 2,625 2,657
Total Liabilities 8,125 0 8,125 8,157
Total Net Assets & Liabilities 39,837 16,623 56,460 15,800
Total Charity Funds
Current Years Additional Funds 27,959 12,700 40,659 -3,988
Funds Brought Forwards 11,878 3,923 15,800 19,789
Total Funds 39,837 16,623 56,460 15,800
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small
The members have not required the company to obtain an audit in accordance with section 476 of the
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
These accounts have been prepared in accordance with the provisions applicable to small companies
**----- End of picture text -----**
|Signature of director authenticating accounts being sent to Charities
Commission
Signed by one or two trustees/directors on behalf of all the
trustees/directors|Date of
approval
dd/mm/yyyy
Date
dd/mm/yyyy
**Print name**
Signature
Print Name|
|---|---|
**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 Charities|the Statement of Recommended Practice: Accounting and Reporting by Charities|the Statement of Recommended Practice: Accounting and Reporting by Charities|the Statement of Recommended Practice: Accounting and Reporting by Charities|
|---|---|---|---|---|
|• and with*
|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||**_Not Applicable_**|||
|the conclusion that the charity is a going|||||
|concern;|||||
|Disclosure of any uncertainties that make the||**_Not Applicable_**|||
|going concern assumption doubtful;|||||
|Where accounts are not prepared on a going||**_Not Applicable_**|||
|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 no changes have been made to the accounting policies adopted in note { }.
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; Not Applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not Applicable
and
(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 FRS102 SORP. Not Applicable
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes*
> * -Tick as appropriate
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No*
Tick as appropriate
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|Not Applicable|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not Applicable|
|**_(iii) where practicable, the effect of the change in one or_**||
|**_more future periods._**||
||Not Applicable|
## **1.5 Material prior year errors**
**----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not Applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not Applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not Applicable
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change Not Applicable in accounting policy**
_**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
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## **Section C Notes to the accounts (cont)**
|**Note 2**|**Accounting policies**|
|---|---|
|**2.2 INCOME**||
|**Recognition of income**|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;|
|| the monetary value can be measured with sufficient reliability.|
|**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**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|
||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 are included in the SOFA when receipt is probable, that is, when there has been|
|**Legacies**|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|
||Gift Aid receivable is included in income when there is a valid declaration from the donor.|
|**Tax reclaims on donations**|
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|
|**and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.|
|**Contractual income and**
**performance related**
**grants**|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**|Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.|
||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 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'.|
||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.|
||Gifts in kind for use by the charity are included in the SoFA as income from donations|
||when receivable.|
|**Donated services and**|Donated services and facilities are included in the SOFA when received at the value of the|
|**facilities**|gift to the charity provided the value of the gift can be measured reliably.|
||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**|The value of any voluntary help received is not included in the accounts but is described|
**----- Start of picture text -----**
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*
**----- End of picture text -----**
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CC17 FRS 102 SORP
6
## **Volunteer help**
in the trustees’ annual report.
**Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can **royalties and dividends** be measured reliably. **Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations and **subscriptions** 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** 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 **claims** in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and **Investment gains and** any gain or loss resulting from revaluing investments to market value at the end of the **losses** year. **2.3 EXPENDITURE AND LIABILITIES** Liabilities are recognised where it is more likely than not that there is a legal or **Liability recognition** constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. **Governance and support** Support costs have been allocated between governance costs and other support. **costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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. **Grants with performance** Where the charity gives a grant with conditions for its payment being a specific level of **conditions** 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. **Grants payable without** Where there are no conditions attaching to the grant that enables the donor charity to **performance conditions** realistically avoid the commitment, a liability for the full funding obligation must be recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date **Basic financial** 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, **instruments** FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost.
**----- Start of picture text -----**
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*
£ 1,000.00
Yes* No* N/a*
**----- End of picture text -----**
The depreciation rates and methods used are disclosed in note 14.
## **Intangible fixed assets**
## **Heritage assets**
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 15.
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 16.
They are valued at cost.
||Yes*|No*|N/a*|
|---|---|---|---|
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
||Yes*|No*|N/a*|
|||||
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CC17 FRS 102 SORP
7
Fixed asset investments in quoted shares, traded bonds and similar investments are **Investments** valued at initially at cost and subsequently at fair value (their market value) 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.
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 and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
## **progress**
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. **Debtors** 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 **Current asset investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
||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*|
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
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8
## **Section C Notes to the accounts (cont)**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 4,653 - - 4,653 14,452
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities 41,500 70,614 - 112,114 9,600
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 46,153 70,614 - 116,767 24,052
Charitable Room hire
1,000 - - 1,000 1,175
activities:
Music Workshops - - - - 3,285
- - - - -
Other - - - - -
Total 1,000 - - 1,000 4,460
Other trading Refunds
activities: 1,954 - - 1,954 1,405
- - - - -
- - - - -
Other - - - - -
Total 1,954 - - [ 1,954 1,405 ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - [ - - ]
Other: 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 - - - [ - - ]
TOTAL INCOME 49,107 70,614 - 119,721 29,917
Other information:
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.
**----- End of picture text -----**
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**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
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**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**N'ton Borough Councilors Grant**
**N'ton Borough COVID Business Grant**
**N'ton Borough COVID Business Grant**
**N'ton Borough COVID Business Grant**
**N'ton Borough COVID Business Grant**
**N'ton Borough COVID Business Grant**
**N'ton Borough COVID Business Grant**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**Last year**
**£**
**£**
Grant to Cover Town Center Charity Exterior
900
Northamptonton Borough COVID Business Grant
25,000
Northamptonton Borough COVID Business Grant
9,000
Northamptonton Borough COVID Business Grant
357
Northamptonton Borough COVID Business Grant
2,000
Northamptonton Borough COVID Business Grant
2,000
Northamptonton Borough COVID Business Grant
3,143
**Total**
41,500
900
**Description**|**This year**
**Last year**
**£**
**£**
Grant to Cover Town Center Charity Exterior
900
Northamptonton Borough COVID Business Grant
25,000
Northamptonton Borough COVID Business Grant
9,000
Northamptonton Borough COVID Business Grant
357
Northamptonton Borough COVID Business Grant
2,000
Northamptonton Borough COVID Business Grant
2,000
Northamptonton Borough COVID Business Grant
3,143
**Total**
41,500
900
**Description**|
|---|---|---|
||||
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CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-|
|---|---|---|
|||-
-|
||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||
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## **Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies - - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
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 0 14,617 - 14,617 9,082
- - - - -
Total expenditure on raising funds 0 14,617 - 14,617 9,082
Expenditure on Charity Primary Objectives 9,533 14,234 - 23,767 16,344
charitable Consumable on Charitable Activities
activities 4,304 2,180 - 6,484 -
Meetings and Travel to achieve
charitable activities 1,482 1,000 - 2,482 -
Project Cordinator/Music Leader/IT
Project Worker 2,724 24,960 - 27,684 5,924
- - - - -
Total expenditure on charitable
activities 18,043 42,374 - 60,417 22,268
**----- End of picture text -----**
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13
**----- Start of picture text -----**
Separate material
item of expense - - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Other Depreciation 3,104 923 - 4,027 2,555
- - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure 3,104 923 - 4,027 2,555
TOTAL EXPENDITURE 21,148 57,914 - 79,062 33,905
**----- End of picture text -----**
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## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or Support Total this Total prior
Activities undertaken directly funding of
programme Costs year year
activities
£ £ £ £ £
Activity 1
Activity 2
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)
Where sums originally denominated in foreign
currency have been included in expenditure,
explain the basis on which those sums have
been translated into sterling (or the currency in
which the accounts are drawn up).
**----- End of picture text -----**
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CC17a (Excel)
15
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extraordinary items**
**Description**|**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
|||- -|
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes or This year Last year This year Last year This year Last year
No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
**----- End of picture text -----**
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_
|**Description/name**|**of**|**party**||**Balance held at period end**|**Balance held at period end**|**Balance held at period end**||
|---|---|---|---|---|---|---|---|
|||||**This year**||**Last year**||
|||||**£**||**£**||
||||||-|-||
||||||-|-||
||||||-|-||
||||||-|-||
||||||-|-||
||||**Total**||-|-||
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17
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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## **Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 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).**_
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to**
**the independent examiner**|**This year**
**Last year**
**£**
**£**
0
0
0
0
0
0
0
0
|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
|**11.1 Staff Costs**||||||
|---|---|---|---|---|---|
|||**This year**|||**Last year**|
|||**£**|||**£**|
|**Salaries and wages**|||23,070||5,924|
|**Social security costs**||||-|-|
|**Pension costs (defined contribution pension plan)**||||||
|**Other employee benefits**||||-|-|
||**Total staff costs**||23,070||5,924|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**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**
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity. For specific**
**amounts paid to trustees, see Note 28.**
**£90,000 to £99,999**
**£100,000 to £109,999**
**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**Band**|**This year**
**Last year**
**Number**
**Number**
**Fundraising**
0 0
**Charitable Activities**
0 0
**Governance**
0 0
**Other**
0 0
**Total**1 1
23,070
**Number of employees**|
|---|---|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment**
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**The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments**
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## **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 although 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 Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.**
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## **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)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - [ - ]
Total - - - -
**----- End of picture text -----**
_**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**||
|---|---|
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_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._**
**Names of institution**
**Purpose**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
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## **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**
||||**Freehold land**
**& buildings**
**£**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|||
|---|---|---|---|---|---|---|---|---|---|---|---|
|At the beginning of the||
||-||-|-|19,862|19,862|||
|year||||||||||||
|Additions||||-||-||15,344|15,344|||
|Revaluations||||-||-|-|-|-|||
|Disposals||||-||-|-|-|-|||
|Transfers *||||-||-|-|-|-|||
|At end of the year||||-||-|-|35,206|35,206|||
|**14.2 Depreciation and**|||**impairments**|||||||||
|****Basis**|||SL or RB||SL or RB||SL or RB|SL|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")||
||**** Rate**|||||||16%||||
|||||||||||||
|At beginning of|the|||-||-|-|4,380|4,380|||
|year||||||||||||
|Disposals||||-||-|-|-|-|||
|Depreciation||||-||-|-|4,027|4,027|||
|Impairment||||-||-|-|-|-|||
|Transfers*||||-||-|-|-|-|||
|At end of the year||||-||-|-|8,407|8,407|||
|**14.3 Net book**|**value**|||||||||||
|Net book value|at the|||-||-|-|15,482|15,482|||
|beginning of the year||||||||||||
|Net book value|at the|||-||-|-|26,799|26,799|||
|end of the year||||||||||||
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## **14.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(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.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable_
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## **Section C Notes to the accounts**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
||||**Project**
**development**
**costs**
**£**|**Project**
**development**
**costs**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|
|At beginning of|the|||-|-|-||-||
|year||||||||||
|Additions||||-|-|-||-||
|Disposals||||-|-|-||-||
|Revaluations||||-|-|-||-||
|Transfers *||||-|-|-||-||
|At end of the year||||-|-|-||-||
|**15.2 Amortisation and**|||**impairments**|||||||
|****Method of**|||SL or RB||SL or RB|SL or RB|SL or RB||Straight Line|
|**amortisation**|||||||||("SL") or
Reducing
Balance
("RB")|
||**** Rate**|||||||||
|||||||||||
|At beginning of|the|||-|-|-||-||
|year||||||||||
|Disposals||||-|-|-||-||
|Amortisation||||-|-|-||-||
|Impairment||||-|-|-||-||
|Transfers*||||-|-|-||-||
|At end of year||||-|-|-||-||
|**15.3 Net book**|**value**|||||||||
|Nat book value|at the|||-|-|-||-||
|beginning of the year||||||||||
|Net book value|at the|||-|-|-||-||
|end of the year||||||||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including:**_
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_**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
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## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* 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 = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d ti_
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
- **(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|**16.2 Cost or valuation**|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Heritage asset**
**1**
**£**||**Heritage asset**
**2**
**£**||**Heritage asset**
**3**
**£**||**Heritage asset**
**4**
**£**||**Total**
**£**|||
|At beginning of the year|||-||-||-||-||-||
|Additions|||-||-||-||-||-||
|Disposals|||-||-||-||-||-||
|Revaluations|||-||-||-||-||-||
|Transfers *|||-||-||-||-||-||
|At end of the year|||-||-||-||-||-||
|**16.3 Depreciation and impairments**|||||||||||||
||****Basis**|SL or RB||SL or RB||SL or RB||SL or RB||SL or RB||Straight Line
("SL") or
Reducing
Balance ("RB")|
||**** Rate**||||||||||||
||||||||||||||
|At beginning of the year|||-||-||-||-||-||
|Disposals|||-||-||-||-||-||
|Depreciation|||-||-||-||-||-||
|Impairment|||-||-||-||-||-||
|Transfers*|||-||-||-||-||-||
|At end of year|||-||-||-||-||-||
|**16.4 Net book value**|||||||||||||
|Nat book value at the beginning of the|||-||-||-||-||-||
|year|||||||||||||
|Net book value at the end of the year|||-||-||-||-||-||
## **16.5 Impairment**
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_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**qualifications of independent valuer**_
_**the methods applied and significant assumptions**_
_**any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
|**Purchases**
Group A|**2015**
**2014**
**2013**
**2012**
**2011**
**£**
**£**
**£**
**£**
**£**
- - - - -|
|---|---|
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|Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|- - - - -
-
-
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
||**- - - - -**|
||- - - - -
- - - - -
- - - - -
- - - - -|
||**- - - - -**|
||- - - - -
- - - - -
- - - - -
- - - - -|
||**- - - - -**|
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**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
-
-
-
-
-
-
-|
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investment**
**s**
**Other**
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|---|
||-|- - - - -|
||||
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Social investments**
**Other investments**
**Listed investments**|- -
- -
- -
**£**
**£**
- -
- -
**Fair value at year end**
**Cost less impairment**|
|---|---|
||- -|
|||
## **17.3 If your charity holds investment properties, please complete the following note:**
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**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Total**
**Social investments**
**Other investments**
**Listed investments**
**Investment properties**
**Cash or cash equivalents**|- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**|
|---|---|
||- -|
|||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
|**_Total_**
**_Description_**
**_Description_**
**_Total_**|**This year**
**£**
**Last year £**|
|---|---|
|||
||**This year**
**£**
**Last year £**|
|||
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information**_ **).**
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).**_
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**Terms and conditions eg interest rate, security provided**
**Value of any concessionary loans which have been committed but not taken up at the reporting date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
**Stock**
**Donated goods**
**Work in**
**progress**|
|---|---|
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**19.1 Analysis of debtors**||||||
|---|---|---|---|---|---|
|||**This year**||**Last year**||
|||**£**||**£**||
|**Trade debtors**|||-|-||
|**Prepayments and accrued income**||1,200.0||1,000.0||
|**Other debtors**|||-|-||
||**Total**|1,200.0||1,000.0||
## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|||**This year**||**Last year**||
|---|---|---|---|---|---|
|||**£**||**£**||
|**Trade debtors**|||-|-||
|**Prepayments and accrued income**|||-|-||
|**Other debtors**|||-|-||
||**Total**||-|-||
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## **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**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts 2,625 2,657 - -
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income - - - -
Taxation and social security - - - -
Other creditors - - 5,500 5,500
Total 2,625 2,657 5,500 5,500
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 This year Last year
£ £
- -
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 - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**You should complete this note if you have included in the 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.**
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## **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 financial risk.**
**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 conditions related to its pledge should be given here.**
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.**
**Description of item including its legal nature. Estimate of financial effect Please 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**
## **23.3 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 possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
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## **Section C Notes to the accounts (cont)**
|**Other**
**Total**
**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**|**This year**
**Last year**
**£**
**£**
- -
- -
36,586 7,476
- -|
|---|---|
||36,586 7,476|
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## **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, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note where 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**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE R or UR * Purpose and Restrictions brought forward Income Expenditure Transfers Gains and losses forwardcarried
Fund names £ £ £ £ £ £
Asset Donation & Grants for Charity
Restricted Funds Brought Forwards R Running (Related to intial startup) 3,923 - - 923 - - 3,000
Postcode R Music Projects Grant - 13,000 - 2,760 - - 10,240
Music Project, Core Costs and Covid
NLCF COVID RESPONSE R Reponses for safe Practise - 57,614 - 54,231 - - 3,383
Unrestricted Funding Grants UR Grants for funding charity function - 41,500 - 21,148 - - 20,352
Donated From Salaries UR Donated From Salaries - 2,720 - - - 2,720
Room hire UR Room hire - 1,000 - - - 1,000
Music Workshops UR Music Workshops 1,491 - - - - 1,491
Other Donations UR Other Donations 8,982 1,933 - - - 10,915
Refunds UR Refunds 1,405 1,954 - - - 3,359
- - - - -
Other funds (balancing figure) N/a N/a - - - - - -
Total Funds as per balance sheet 15,800 119,721 - 79,062 - - 56,460
Yes* No*
Fund balances carried forward include assets and liabilities denominated in a foreign currency
**----- End of picture text -----**
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include**_
- _**Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted**_
|Restricted Funds Brought
Forwards
R
Asset Donation & Grants for Charity
Running (Related to intial startup)
Unrestricted Funds Brought
Forwards
UR
Funds Donated and Earned Through
Charitable Means
Rockin Road RRC
R
Asset Donation & Grants for Charity
Operations Running
NBC Bacs
R
Outside all weather banners and front
window printing and design
The Goedlife
UR
Asset Donation & Grants for Charity
Running
Donated From Salaries
UR
Donated From Salaries
Room hire
UR
Room hire
Music Workshops
UR
Music Workshops
Other Donations
UR
Other Donations
Refunds
UR
Refunds
**_Other funds (balancing figure)_ N/a**
**N/a**
**Total Funds as per balance shee**
**Fund names**
**Type PE, EE**
**R or UR ***
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
4,846
- 923 - - 3,923
4,934
- 4,934 - - -
- 1,500 - 1,500 - - -
- 900 - 900 - - -
- 7,200 - 7,200 - - -
- 5,470 - 5,470
- - -
- 1,175 - 1,175
- - -
- 3,285 - 1,794
- - 1,491
- 8,982 - - - 8,982
- 1,405 - - - 1,405
- - - - - -
- - - - - -|
|---|---|
||9,780 29,917 - 23,897
- - 15,800
**t**|
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
Yes* No*
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**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
|**27.4**|**Designated funds**|||
|---|---|---|---|
||**Planned use**|**Purpose of the designation**|**Amount**|
|||||
|||||
|||||
|||||
|||||
|||||
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**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 TRUE 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.**_
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**_If a third party has been reimbursed for providing one or_**
**_more trustees, state the nature of the payment and amount_**
**_of the reimbursement._**
**_State the number of trustees to whom retirement benefits_**
**_are accruing under a defined contribution pension_**
**_scheme._**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**payment**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
**£**
**Amounts paid or benefit value**
**This year**|
|---|---|
## **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".**_
|**TOTAL**
**Subsistence**
**Accommodation**
**Other (please specify):**
**£**
**Travel**
**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**
**This year**|**£**
**_FALSE_**
**Last year**|
|---|---|
30/01/2022
CC17a (Excel)
47
## **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.**_
|**_provided._**|**_provided._**|**_provided._**|**_provided._**|**_provided._**|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**|||||**period (True or False)**|||||**_TRUE_**|||
||||||||||||||
||||||||||||**Amounts**||
|**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**|||**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.**_
30/01/2022
CC17a (Excel)
48
## **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.**
30/01/2022
CC17a (Excel)
49
Independent
examinerfs
report on the
accounts
CHARITY COMMISSION
FOR ENGLAND ANO WALES
Section A
Independent Examiner's Report
R•port to th• trust•••l
membern of
Performing Room
On accounts for th•
year end•d
31103r2021
Charty no (If any)
1170745
S•t out on paps
I report to the tru8tee8 on my examknation ofthe cnts of the abcwe charlty
rth8 TN8f) for th8 year endod 31103r21
Rosponslbllltles and
basls of r•port
A8 the charW8 tru8t888, you ar8 responsbl8 for the preparatlon of the
accoLmts in acc(Kdance tho requwements of the Chafities Ad 2011 (@
Acr).
I repcxt In respect of my examknatK)n of the Tru8f8 aLoUnts cafrled cxrt under
88(*lon 145 of the 2011 Act and in carryklg out my 8xamnati1, I have
followed all ts applicable Directloro given by the Charity Commlssion under
8ectk>n 145{SXb) of the Act
Independent I have completed my examination. I confimi that no material matters have
examlnerfs come to my attention in connection wrth Ihe examination whKh gives me
statement to telieve that in. any material resp8cL
the accnting record8 were kept kn acc¢xdance wlth 8ectk>n 130 of the
Charities Act: or
the accounts accord wilh the accounting rOrds. or
the attnts comply with the applkable requirernents CCXK*ming the
fomi and cx)ntent of accx)Lmts set out In the Charib'e8 (ACcnts and
R8FX)rts) Regulation8 2CX)8 other than any requirement that the acUnts
give a Irue and fairf vlew vthich18 not a matter con8idered a8 part of an
indep6TrJent exarnlnalk>n.
I have rK) c%M8 and have c4Nne across other rnatters kn ccmrnctk¥)
with the examination to which att8ntK)n 8h(xJkJ be drawn in this re)rt in
order to 8nabl8 a proper und8r8tar¥Jing of the accounts to be reached.
' Please delete fv words in the brackets rf they do not appfy.
Dat•:
30101r2022
N*n•:
Brenda O'Keefe
Relevant w01$10n01
qualfficatlon{s) or
IER
Oct 2018
body (If ary):
Addr•u:
7 Wheafvld Garden8
AbtOn
NN3 2NF
Section B
Disclosure
Onty complete rf the examiner needs to high1ht material matter3 of concem
(8ee CC32, Independent examknation of thaflty actots. drectlon8 and
gukJanc* for examlnwB).
Glv• h•rn brl•f d•tslls of
any k•ms that th•
•xamln•r WISh to
dlsclom.
IER
Oct 2018