**To**
## **Trustees' Annual Report for the period**
Period start date Period end date 1 Sept 2021 31 August 2022
**From**
## Section A Reference and administration details
**Charity name Other names charity is known by Registered charity number (if any)** 1171626
Flourishing Families Leeds
**Charity's principal address** 12 Helmsley Drive
Leeds **Postcode LS16 5HY**
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Richard Colbrook|Chair|||
||David Wong|Secretary|||
||Claire Wong||||
||Esther Aguirre Bernal||||
||Mark Eley||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
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||||||
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
|**Name**|**Dates acted if not for whole year**|
|---|---|
|None||
|||
|||
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|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|**Names and addresses of advisers (Optional information)**
**Type of adviser**
**Name**
**Address**|
|---|---|---|
|**None**|||
||||
||||
||||
## **Name of chief executive or names of senior staff members (Optional information)**
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Constitution Type of governing document (eg. trust deed, constitution) Charitable Incorporated Organisation How the charity is constituted (eg. trust, association, company)
Appointed by the trustees Trustee selection methods
(eg. appointed by, elected by)
## **Additional governance issues (Optional information)**
You **may choose** to include additional 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**
The Objects of the CIO are, for the public benefit,
**Summary of the objects of the charity set out in its governing document**
1.1 the promotion of social inclusion in accordance with Christian values among (but without limitation) children, young people and families living in Leeds and elsewhere in the UK who are socially isolated on the grounds of their social position, economic position or communication barriers including by providing:
1.1.1. opportunities to participate in mentoring, recreation, outdoor pursuits, environmental studies, sport, music,
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## arts and crafts;
- 1.1.2. emotional, befriending and practical support to parents, guardians, carers and for those isolated by having English as an additional language; and
- 1.1.3. education and training in literacy, numeracy, communication and vocational skills; and
- 1.2 the relief of persons who are in need by reason of financial hardship, ill-health, unemployment and such other economic or social disadvantage.
The trustees of Flourishing Families Leeds have had regard to the guidance issued by the Charity Commission on public benefit when overseeing all of the activities of the charity.
**Summary of the main activities undertaken for the public benefit 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 benefit)**
We believe that every family deserves to flourish and are therefore dedicated to bringing down the barriers which will hinder flourishing. Our vision is to see children growing in confidence and fulfilling their potential, parents well supported and whole families equipped to connect well with each other and the community. We are passionate about helping children and families overcome challenges, painting a brighter horizon for their futures together. We work in areas of the city ranked amongst the most deprived 1% to 5% nationally, partnering with local primary schools, Social Care and other organisations who help us focus on supporting children most at risk from deprivation, inter-generational poverty and social isolation. We ensure that all our beneficiaries play an active part in decision-making and shaping activities so that projects are things that we do together rather than events that are organised ‘for them’. We believe that this approach is an integral part of children and adults growing in confidence and self-esteem. We:
- Address the challenges of poor nutrition and diet, obesity and food poverty by running family cookery clubs in partnership with local residents, primary schools and Social Care.
- Take on the challenge of low literacy levels in families through our fun and engaging Story Tellers Clubs.
- Help to tackle the challenges faced by primary school-aged children caused by invisible barriers to educational engagement such as low confidence and poor personal, social and emotional development, though activity-based mentoring.
- Meet many of the wellbeing needs for parents and carers.
- Increase social cohesion and integration by providing free English classes taught by a team of professionally qualified English as an Additional Language teachers.
- Coordinate all the above activities into a holistic approach that tackles these root issues, which can be tailored to the challenges faced by individual children and families.
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Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
We reported last year that the journey through the pandemic had been much longer and harder than expected for the families we support and for all of us. Inequalities had been exposed and amplified by the pandemic and the poor were poorer. There is much work to do in our city. Fortunately, we were also able to report that it had been a gamechanging year for Flourishing Families Leeds, and we had continued to grow to support more families than ever before. The start of our 2021-22 financial year in September 2021 saw schools beginning to reopen to parents and carers and a move back to in-person activities. However, the deep impact of the pandemic lingered in the lives of many of those we supported. Though out the year we encountered the highest levels of anxiety and poor emotional well-being in children that we have witnessed. We therefore took the decision to respond in as strong and positive way by redesigning our **Activity-Based Mentoring** to focus on Social and Emotional Learning (SEL). Social and Emotional Learning is the process through which all children and adults acquire and apply the knowledge, skills, and attitudes to develop healthy identities, manage emotions, achieve personal and collective goals, feel and show empathy for others, establish and maintain supportive relationships, and make responsible and caring decisions. It is key for well-being but is sadly often lacking in deprived communities. We developed a series of effective SEL sessions for mentoring and a handbook (illustrated by one of our interns). The handbook proved to be very effective in helping children to remember what they had learnt and continue to put it into practice. We were able to move from online **Family Cookery Clubs** and restart some in-person cookery clubs. The online cookery which we ran during the pandemic had yielded the best results we had achieved with 100% of families regularly repeating recipes and therefore changing their diets. We are delighted to report that the 100% repeatability continued with inperson groups meaning that every family was using our recipes at home and diets were being improved. In addition, one of our interns was a Food Science and Nutrition student at the University of Leeds and he developed our nutritional education sessions. These focus on a fun approach which engages children and thereby draws in the parents/carers as well. Our **Story Tellers** groups are designed for families to build confidence in their literacy skills, have time and space to enjoy reading together and to spend quality time together building strong family ties. During lockdown we had run our Story Tellers Online Project in which we distributed story bags to families in some of the most deprived areas of Leeds. By September 2021, Covid restrictions were easing so Story Tellers was adapted further. We had run in-person Story Tellers in parks during the Spring of 2021 and we used this approach to ease families back into schools by taking the outdoor format into the school hall, with picnic blankets for each family. This then led to us being able to restart our full Story Tellers groups in schools. The results were outstanding, with 100% of parents stating that in-person (in-school) Story Tellers helped them read more together as a family and 100% of parents stating that they would replicate activities from Story Tellers at home. We do all our activities because we want to make an impact and positively change the lives of children, parents and carers. But, as well as impact, there are two other ‘i’ words which are important to us: influence and inspire. We’re primarily a grassroots charity seeking to make a real difference on the ground where it counts. However, we also want to influence change from the top down by helping those in positions of
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## Section D Achievements and erformance p
government to really understand what poverty is like and why it occurs. That’s why we were excited to work with Leeds City Council, running a family cookery club in a community centre. We also want to inspire! The reason our projects work so well is that we are always looking for simple, grassroots answers to the challenges faced by families. This approach is reproduceable, and our dream is to see other Flourishing Families in other cities. So, we want to inspire young leaders and help them see that their lives can really count in making a difference for others. Our first ever internship programme last financial year was a real success and so we took on three new interns. Two were undergraduates using this year as a placement year as part of their degree, whilst the third was a graduate in Fine Art. The interns made significant contributions to our work throughout the year, including developing curriculums which focused on learning outcomes for Social and Emotional Learning, family nutritional education and food budgeting. All of us have been affected by the rapid increase in the cost of living. Families that we support have been hit particularly hard. Our cookery clubs increasingly focused on providing families with the skills to prepare healthy meals on a budget and one of the clubs featured on national TV as part of Channel 4’s Steph’s Packed Lunch. The programme regularly included recipes for families and, as a result of our Food of a Fiver initiative being aired, decided that all future recipes must feed a family of four for £5 or less. Celebrity Chef, Simon Rimmer, presented part of the programme and kindly described the effectiveness of our work as “off the scale”. The generous support of Tall, a local digital marketing company, enabled us to rebrand, launch a new website and take further steps to becoming a city-wide charity. They were supported by Powerhouse Photography who took the photographs for the new website. Partnerships like these have has always been key to our ethos. Flourishing Families was started by a group of local residents coming together to tackle some of the most challenging roots of poverty. We work in partnership with local residents, primary schools, Social Care and other organisations to support families at risk from deprivation, inter -generational poverty and social isolation. Our beneficiaries play an active part in decision-making, shaping activities and leading groups. We were also able to enter into a new formal partnership with the University of Leeds as part of the H3 (Healthy Soil, Healthy Food, Healthy People) Project spread across 14 universities. The work with the University will focus on strategies to improve diet in low socio-economic status populations. Our growth to become a city-wide charity took another significant step forward with our management committee agreeing to launch a building fund with the ambitious aim of raising £1M. This will enable us to purchase our own premises to act as a base from which we can work into deprived communities across the city. We are delighted to report that we have received our first donation of £300,000 and are immensely grateful to the charitable trust who made this extremely generous donation. Our trustees have been further strengthened this year with Mark Eley joining our team. He has extensive experience both in the third sector and in working with families, youth and children. He is already making hugely valuable contributions to Flourishing Families. We are so very grateful to all our supporters, staff and army of volunteers as we look back over the last year. We are especially grateful to the growing number of charitable trusts and individuals who have chosen to invest in the work that we do and partner with us. Their vision and generosity have enabled us to grow into one of the significant familyfocused charities in Leeds. We have directly supported more people than
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Section D Achievements and erformance p
ever before, enlarged the geographical spread of our provision, seen our income increase to £221,000 (excluding the donation for the building) and moved to an operational structure which will enable us to grow to become a city-wide charity.
We would like to conclude this summary by thanking our supporters, volunteers and staff. Like, us, they believe that every family deserves to flourish because every person matters. Thank you – we couldn’t do it without you alongside.
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## **Section E Financial review**
Flourishing Families Leeds was started in February 2017. The trustees **Brief statement of the** aim to hold sufficient reserves in the charity to cover 3 months of typical **charity’s policy on reserves** running costs for the charity.
**Details of any funds materially in deficit**
None
## **Further financial review details (Optional information)**
You **may choose** to include additional information, where relevant about:
- the charity’s principal sources of funds (including any fundraising);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section F Other optional information**
## **Section G Declaration**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
## **Signature(s)**
**Full name(s)** Richard Colbrook Claire Rachel Wong **Position (eg Secretary, Chair, etc)**[Chair of Trustees ] Trustee **Date** 05/02/2023
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**----- Start of picture text -----**
Charity No
Flourishing Families Leeds (if any) 1171626
Annual accounts for the period
Period end
Period start date 01/09/2021 To date 31/08/2022
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
15,456
505,241
-
520,697
139,639
-
-
-
-
-
-
-
-
-
-
486
-
486
512
-
-
-
-
18,267
-
-
-
-
-|
|---|---|
||15,942
505,241
-
521,183
158,418|
||10,559
-
-
10,559
5,416
2,821
145,673
-
148,495
125,081
-
-
-
-
-
5,466
-
-
5,466
3,598|
||18,846
145,673
-
164,520
134,095|
|||
||2,904
-
359,568
-
356,663
24,323|
||-
-
-
-
-|
||2,904
-
359,568
-
356,663
24,323|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||2,904
-
359,568
-
356,663
24,323|
||12,666
134,831
-
147,497
123,173|
||9,760
494,399
-
504,159
147,496|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
-
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|-
-|-|
|||-
-
-
9,761|-
-
-
494,399|-
-
- -
-
-
-
504,159||
||||||-
-
-
147,496|
|||9,761|494,399|-
504,159|147,496|
||||||-|
|||-|-|- -||
|||||||
|||9,761|494,399|-
504,159|147,496|
|||||||
|||9,761|494,399|**-**
504,159|147,496|
||||||-
-|
|||-
-|-
-|- -
-
-||
|||||||
|||9,761|494,399|-
504,159|147,496|
|||-
9,760|494,399|-
494,399
- 9,760
-||
||||||-
134,831
12,666|
|||9,760|494,399|-
504,159|147,497|
|||Signature||Richard Colbrook
Claire Wong
Print Name|Date of
approval
dd/mm/yyyy
05/02/2023
05/02/2023|
CC17a (Excel)
14/03/2023
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by 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 the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
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 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes*
No* * -Tick as appropriate
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
**----- End of picture text -----**
## **1.5 Material prior year errors**
|Yes*
No*
No material prior
**_Please disclose_**
**_(i) the nature of_**
**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**
**_(iii) the amount_**
**_earliest prior pe_**|year erro|r have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
||
|* -Tick as appropriate|
||**_:_**
**_the prior_**
**_r period_**
**_orrection_**
**_of the co_**
**_riod pres_**|**_period error;_**
**_presented in the accounts, the_**
**_for each account line item_**
**_rrection at the beginning of the_**
**_ented in the accounts._**|
CC17a (Excel)
14/03/2023
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
|**PRACTICE**|||
|---|---|---|
|**Please provide a description**
**of the nature of each change**
**in accounting policy**|||
|**_Reconcilation of funds per previous GAAP to_**||**_funds determined under FRS 102_**|
|**Fund balances as previously**|**Start of**
**period**
**£**|**End of**
**period**
**£**|
|**stated**|||
|**_Adjustments:_**|||
|**Fund balance as restated**|||
|**_Reconcilation of net income/(net expenditure)_**||**_per previous GAAP to net income/(net expenditure) under FRS 102_**|
|**Net income/(expenditure) as previously**||**End of**
**£**|
|**stated**|||
|**_Adjustments:_**|||
|**Previous period net income/(expenditure) as**|||
|**restated**|||
CC17a (Excel)
14/03/2023
4
Icontl
CC178 (Exc)
1410312023
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
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.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
**----- 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
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
**----- End of picture text -----**
**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 **claims** income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and **Investment gains and losses** any gain or loss resulting from revaluing investments to market value at the end of the year.
## **2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. **Governance and support** Governance costs comprise all costs involving public accountability of the charity and its **costs** 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. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance** service or output to be provided, such grants are only recognised in the SoFA once the **conditions** recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** 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. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently **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 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 **instruments** to 11.19, 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.
||The depreciation rates and methods used are disclosed in note 9.2.|
|---|---|
|**Intangible fixed 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 9.5|
|||
||They are valued at cost.|
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,|
||scientific, technological, geophysical or environmental qualities that are held and|
||maintained principally for their contribution to knowledge and culture. The depreciation|
||rates and methods used as disclosed in note 9.6.1.4.|
|||
||They are valued at cost.|
|**Investments**|Fixed asset investments in quoted shares, traded bonds and similar investments are|
||valued at initially at cost and subsequently at fair value (their market value) at the year|
||end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.|
||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|
|**progress**|realisable value.|
||Goods or services provided as part of a charitable activity are measured at net realisable value|
||based on the service potential provided by items of stock.|
|||
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.|
**----- Start of picture text -----**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset investments equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 2,318 - - 2,318 877
and legacies: Gift Aid 112 - - 112 39
Legacies - - - - -
Unrestricted grants provided by
government/other charities 13,026 - 13,026 11,000
Restricted grants provided by
government/other charities for projects 189,725 189,725 112,278
Restricted grants provided by
government/other charities for development 15,000 15,000 15,000
Restricted grants provided by
government/other charities for a building 300,000 300,000
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - 516 - 516 444
Total 15,456 505,241 - 520,697 139,639
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income 486 - - 486 512
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 486 - - [ 486 512 ]
Separate Coronaviris Job Retention Scheme - - - - 18,267
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - 18,267 ]
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 15,942 505,241 - 521,183 158,418
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.
Where any endowment fund is converted into income in the
prior 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)**
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**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
**----- Start of picture text -----**
This year
Description £
Government grant 1 -
Government grant 2 -
Government grant 3 -
Other
-
Total -
Last year
Description £
Government grant 1 -
Government grant 2 -
Government grant 3 -
Other
-
Total
-
This year Last year
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in income.
This year Last year
Please give details of other forms of
government assistance from which
the charity has directly benefited.
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
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.
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Management and fundraising fees
6,540 - - 6,540 5,400 5,400
Fundraising events and travel costs
269 - - 269 16 16
Fundraising wages 3,750 - - 3,750 - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Database development costs - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 10,559 - - 10,559 5,416 - - 5,416
Expenditure on charitable activities:
Staff costs - 131,931 - 131,931 - 108,101 - 108,101
Staff Travel and Expenses - 3,515 - 3,515 - 2,333 - 2,333
Staff Training and Development 328 144 - 472 295 - - 295
Volunteer Recruitment, Training and Travel
345 - - 345 162 - - 162
Mentoring Clubs Materials - 636 - 636 - 637 - 637
Cookery Club Ingredients - 4,356 - 4,356 - 6,363 - 6,363
Cookery Club Equipment - 1,954 - 1,954 - 441 - 441
Art and Soul - 131 - 131 - 634 - 634
Other Projects - 345 - 345 7 642 - 649
Family Literacy Projects - 743 - 743 - 2,900 - 2,900
Community Events 1,062 - - 1,062 368 - - 368
Hardship Fund 349 1,335 - 1,684 219 1,979 - 2,198
Room Hire 738 582 - 1,320 - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 2,821 145,673 - 148,495 1,051 124,030 - 125,081
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Stationery, postage, printing 407 - - 407 661 - - 661
Publicity and website 170 - - 170 245 - - 245
Audit, Bank Charges & Accounting Fees 100 - - 100 - - - -
DBS Registration and checks 648 - - 648 319 - - 319
Admin and insurance 2,730 - - 2,730 - - - -
IT Software and Hardware 1,410 - - 1,410 2,373 - - 2,373
- - - - - - - -
Total other expenditure 5,466 - - 5,466 3,598 - - 3,598
TOTAL EXPENDITURE 18,846 145,673 - 164,520 10,065 124,030 - 134,095
**----- End of picture text -----**
**Other information:**
**Analysis of expenditure on charitable activities**
**This year**
**Last year**
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**----- Start of picture text -----**
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**_Please explain the nature of each extraordinary item occurring in the period._**
**Total extrordinary items**
**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 This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
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 discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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## **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.**_
## **This year**
**----- Start of picture text -----**
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
_**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 items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
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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.**_
## **11.1 Staff Costs**
|||**This year**|**This year**||**Last year**|
|---|---|---|---|---|---|
|||**£**|||**£**|
|**Salaries and wages**|||127,144||102,912|
|**Social security costs**|||5,854||2,683|
|**Pension costs (defined contribution scheme)**|||2,683||2,507|
|**Other employee benefits**||||-|-|
||**Total staff costs**||135,681||108,101|
|**This year:**||||||
|**Please provide details of expenditure on staff working for the**||||||
|**charity whose contracts are with and are paid by a related party**||||||
|**Last year:**||||||
|**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**
|**£60,000 to £69,999**
**£70,000 to £79,999**
**£80,000 to £89,999**
**£90,000 to £99,999**
**£100,000 to £109,999**
**Band**
**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.**|**This year**
**Last year**
- -
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
- -
**Number of employees**|
|---|---|
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## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year Last year
Number Number
Fundraising 1 -
Charitable Activities 6 5
Governance - -
Other - -
Total 7 5
**----- End of picture text -----**
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**This year**
**Last year**
**This year**
**Last year**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**
**Last year**
**£**
**£**
- -
|
|---|---|
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## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**This year**
**Last year**
**£**
**£**
- -
**This year**
**Last year**
**£**
**£**
- -|
|---|---|
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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.**_
|**Please explain the basis for allocating the liability and expense of**
**defined contribution pension scheme between activities and**
**between restricted and unrestricted funds.**
**Amount of contributions recognised in the SOFA as an expense**|**This year**
**Last year**
**£**
**£**
2,683 2,507
**all contibutions relate to restricted activities**|
|---|---|
_**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 for this year and last year, if different**
## _**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. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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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.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to 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.**_
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**13.2 Grants made to institutions**
**Names of institution**
**_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._**
**Purpose**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**|
||-
-|
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## **Last year:**
**----- Start of picture text -----**
13.3 Analysis of grants paid (included in cost of charitable activities)
Grants to
Analysis institutions Grants to 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.**_
## **13.4 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**
**_Please provide_**
**_details of charity's_**
**_URL._**
**_No_**
**_Provide details_**
**_below_**|
|---|---|
|**_TOTAL GRANTS PAID_**
**Names of institution**
**Purpose**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**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**
|**14.1 Cost or valuation**|||||||||
|---|---|---|---|---|---|---|---|---|
|||**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**||
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|At the beginning of the year|||-|-||-|-|-|
|Additions|||-|-||-|-|-|
|Revaluations|||-|-||-|-|-|
|Disposals|||-|-||-|-|-|
|Transfers *|||-|-||-|-|-|
|At end of the year|||-|-||-|-|-|
|**14.2 Depreciation and impairments**|||||||||
||****Basis**|SL or RB (Straight
Line or Reducing
Balance)||SL or RB|SL|or RB|SL or RB|SL or RB|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-||-|-|-|
|Disposals|||-|-||-|-|-|
|Depreciation|||-|-||-|-|-|
|Impairment|||-|-||-|-|-|
|Transfers*|||-|-||-|-|-|
|At end of the year|||-|-||-|-|-|
|**14.3 Net book value**|||||||||
|Net book value at the beginning of the|year||-|-||-|-|-|
|Net book value at the end of the year|||-|-||-|-|-|
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## **14.4 Impairment**
|
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.6 Other disclosures**
**_(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._**
**_(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._**|**This year**
**Last year**
- -
**This year**
**Last year**
**£**
**£**
- -
- -|
|---|---|
_* 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 deduction._
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## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|
|At beginning of the year||||-||-|-|-||
|Additions||||-||-|-|-||
|Disposals||||-||-|-|-||
|Revaluations||||-||-|-|-||
|Transfers *||||-||-|-|-||
|At end of the year||||-||-|-|-||
|**15.2 Amortisation and**|**impairments**|||||||||
||****Basis**|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||||-||-|-|-||
|Amortisation||||-||-|-|-||
|Impairment||||-||-|-|-||
|Transfers*||||-||-|-|-||
|At end of year||||-||-|-|-||
|**15.3 Net book value**||||||||||
|Net 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: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
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## **15.5 Impairment**
**----- Start of picture text -----**
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
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.
**----- End of picture text -----**
_* 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 deduction._
CC17a (Excel)
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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**
**This year Last year**
**(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**
|||**Heritage**
**1**
**£**|**asset**|
**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**
**** Rate**|||||||Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||||
|At beginning of the year|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Depreciation|||-|-|-|-|-||
|Impairment|||-|-|-|-|-||
|Transfers*|||-|-|-|-|-||
|At end of year|||-|-|-|-|-||
|**16.4 Net book value**|||||||||
|Net book value at the beginning of the|||-|-|-|-|-||
|year|||||||||
|Net book value at the end of the year|||-|-|-|-|-||
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## **16.5 Impairment**
## **This year**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year**
_**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**_
**This year Last year**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised 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.**|**This year**
**Last year**|
|---|---|
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CC17a IExc&ll
31
1410312023
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
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 - - - - -
**----- End of picture text -----**
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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**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
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**
**investments**
**Other**
**Total**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|
|---|---|---|
||-|- - - - -|
||||
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable 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.**
|**This year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**|-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-|
|---|---|
||-
**£**
**£**
-
- -
**Fair value at year end**
**Cost less impairment**
- -
- -
- -
-
-
-
-
- -|
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## **17.3 If your charity holds investment properties, please complete the following note:**
|||**This year**|**This year**||**Last year**|**Last year**||||
|---|---|---|---|---|---|---|---|---|---|
|**(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**||**This year**|||**Last year**|||||
|||**£**|||**£**|||||
|**Cash or cash equivalents**||||-|||-|||
|**Listed investments**||||-|||-|||
|**Investment properties**||||-|||-|||
|**Social investments**||||-|||-|||
|**Other investments**||||-|||-|||
|**Total**||||-|||-|||
|**17.5 Guarantees**||||||||||
||||**This year**|||||**Last year**||
|**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**||||||||||
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## **17.6 Concessionary loans**
|**This year**
**This year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**_Description_**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**_Total_**
**_Description_**
**Where a charity 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.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**_Total_**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**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**|**_Total_**
**_Description_**|**This year £**
**Last year £**
- -
- -
- -
- -|
|---|---|---|
|||- -|
|||**This year £**
**Last year £**
- -
- -
- -|
|||- -|
|||**Last year**
**Last year**|
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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.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**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_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Work in**
**progress**
**Stock**
**Donated goods**||
||-|- - - -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
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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**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|||**This year**|**This year**|**Last year**||
|---|---|---|---|---|---|
|||**£**||**£**||
|**Trade debtors**|||-|-||
|**Prepayments and accrued income**|||-|-||
|**Other debtors**|||-|-||
||||-|-||
||**Total**||-|-||
CC17a (Excel)
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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**
|**20.1 Analysis of creditors**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Amounts**|**falling due within**||||
**Amounts falling due after**|||
||||**one**||**year**||**more than**|**one year**||
|||**This year**|||**Last year**||**This year**|**Last year**||
|||**£**||||**£**|**£**|**£**||
|**Accruals for grants payable**|||-|||-|-|-||
|**Bank loans and overdrafts**|||-|||-|-|-||
|**Trade creditors**|||-|||-|-|-||
|**Payments received on account for contracts or**||||||||||
|**performance-related grants**|||-|||-|-|-||
|**Accruals and deferred income**|||-|||-|-|-||
|**Taxation and social security**|||-|||-|-|-||
|**Other creditors**|||-|||-|-|-||
||**Total**||-|||-|-|-||
## **20.2 Deferred income**
|**20.2 Deferred income**|**20.2 Deferred income**||
|---|---|---|
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|||
||**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
||**This**|**year**||**Last year**|**Last year**|**Last year**||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
|||||||||||
||||**This year**|||**Last year**||||
||||**£**||||**£**|||
||||||-|||-||
||||||-|||-||
||||||-|||-||
||||||-|||-||
CC17a (Excel)
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38
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|**21.2 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.**
**21.3 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.**
**Balance at the end of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|
**This year**
**This year**
**period**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|---|
|||- -|
|||**Last year**
**Last year**|
CC17a (Excel)
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39
**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.**
**This year Last year**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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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 liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
**----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**probable**|||||
|---|---|---|---|---|
|**This year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**Last year**|||||
||**Description of item**||**Estimate of financial effect**||
||||||
||||||
||||||
||||||
|**23.4 Other disclosures for contingent assets and/or liabilities**|||||
|**Please provide**|**the following information where practicable:**||||
||||**This year**|**Last year**|
|**Explain any uncertainties relating to the amount or**|||||
|**timing of settlement; and the possibilty of any**|||||
|**reimbursement**|||||
|**Where it is not practical to make one or more of these**|||||
|**disclosures, please state this fact**|||||
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**Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
504,159 147,496
- -|
||504,159 147,496|
CC17a (Excel)
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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,**
**FRS 102 SORP)) measured at fair value through**
**the SoFA that is attributable to changes in credit**
**risk.**|
**This year**
**Last year**|
|---|---|
CC17a (Excel)
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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 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**_
|**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**|**This year**
**Last year**|
|---|---|
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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'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible 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
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Projects Restricted Fund R Projects 125,331 190,241 - 129,713 - - 185,859
Development Restricted Fund R Development 9,500 15,000 - 15,960 - - 8,540
Building Restricted Fund R Building - 300,000 - - - 300,000
General Fund U No restrictions 12,665 15,942 - 18,846 - - 9,761
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 147,496 521,183 - 164,520 - - 504,159
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible 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 Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - - - - - -
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- 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
Last year
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**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
||||
||||
||||
||||
||||
||||
|**Last year**|||
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
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_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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## **Last year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
14/03/2023
50
Independent Examinerfs Report to the Trustees of
Flourishing Families Leeds
I report to the trustees on my examination of the accounts of Flourishing Families Leeds (the
Charity) for the year ended 31 August 2022. Flourishing Families Leeds is a Charitable
Incorporated Organisation, entered on the Register of Char51ies on 15 Febry 2017
(registered Gharity number. 1171626).
Responsibllltles and Basls of tho Report
As the Charity trustees of the Chartty you are responsible for the preparation of the accounts
in accordance with the requirements of the Charities AGt 2011 {Ihe A¢t').
I report in respect of my examination of the Charity's accounts carried oui under section 145
of the 2011 Act and in carying out my examination I have followed all the applicable
Directions given by the Charity Commission under secti¢)n 145(5){b) of the Act.
Independgnt Examinerfs Statem
I have completed my examination. I confimi that no material matters have come to my
attention in connection w5th the examination giving me cause to believe that in any material
respect:
accounting records were not kept in respect of the Chaiity as required by section 130
of the Act.. or
the accounts do not accord with those records.
I have no concems and have come across no other matters in Connection with the
examination to which attention should be draym in this report in order to enable a proper
understanding of th8 accounts to be reaCtrd.
Signed:
Name: Nicola Clare Elizabeth Longrno
Member of the Association of AGGounting Technicians
Address: 46 Reedmace Ro*1, BiSter. Oxon. OX26 3WW
Date: 23 February 2023