**T�������� A����� R����� ��� T�� A���������� ��� C���������� ��� T������������� �UK� ��� ��� ���� �� ��������� �� ��� �������� � J������ ���� �� �� D������� ����** **C������ ���������� �� E������ � W����� ��� �������** ## **Trustees’ Annual Report for the period** **From 1 January 2020 To 31 December 2020** **Charity name: The Association for Cooperation and Transformation (UK)** ## **Charity registration number: 1171731** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|In furtherance of the Christian principles, the
Object of the CIO is, for the public benefit, the
relief of those in need by reason of financial
hardship, ill-health, disability, unemployment,
war or natural disaster and such other social or
economical disadvantage, including (but not
limited to)suchpersons livingin North Africa.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|Funding was sought (and received) for the
following projects through

A bi-monthly newsletter

From emails to supporters of the charity

From individuals known to Trustees

Sales of ACT(UK) Christmas cards
**Covid Response**
The major activity of the Charity this year was in
response to Covid. In the second quarter of
2020, Tunisia entered a severe lockdown due to
the pandemic. Many found themselves unable
to work. The poorest had no savings to tide
them over. ACT, worked with many partners,
including notably a local Red Crescent (local
equivalent of Red Cross) and the Ministry of
Social Affairs to relieve poverty. A total of 2459
food parcels were delivered. In one area, cash
vouchers were used instead of parcels. Total
spending on the project was £80,000 (figure
rounded as a translation of reporting in Tunisian
dinars), of which ACT (UK) provided £28,056 or
34.5%.
Funds raised in 2019 and passed to ACT on
2/1/20 were applied retrospectively to the
following projects:
**Livelihood Project for Mothers without family**
**support**
This is aproject in the Nabeul area of Tunisia,| |||which commenced in September 2017. The
project offers support to mothers without
income who are social outcasts. Activities
include:

life-skills training for all mothers.

financial training for selected mothers.

establishing a small-scale business for
selected mothers.

providing psychological and social
support for mothers
Projects supported in the El Kef region of
Tunisia:
**Prison Project (El Kef and Jendouba prisons)**

vocational training and workshops, for
instance sewing and jewellery training

selling and marketing of products

psychological and social support,
through group therapy and awareness
sessions
This project was halted by the Tunisian
authorities without notice, explanation or right
of appeal in January 2020.
**Funding towards ACT’s central operating costs**
**was also provided**| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|In the Charity’s involvement in these projects
and in all its activities, the Trustees have had full
regard to the guidance issued by the Charity
Commission as to the public benefit.| **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|ACT (UK) has a grant-making policy, mandating
the trustees to apply the funds of the charity at
their discretion and in accordance with the
charitable purposes and objectives of the
charity. Specific clauses relate to:

Priorities for Support

Principles in Determining Support

Applicant and Partner Due Diligence

Administrative and Decision-making
Procedures| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**Key Result**
The response to Covid provided many verbal
reports of families who had little to eat being
helped over the three month Covid lockdown.
Formal reporting confirms the provision of 2,459
food and basic hygiene parcels, and the supply
of food vouchers in one area.
This distribution targeted several of the poorest
areas of the country.
**The Charity also continued to support the**
**Livelihood Project:**
By the end of 2019, over 30 vulnerable adults
had been trained in life skills and project
management. Of these 30, 21 individuals went
on to implement projects: These were:

4 sheep rearing projects

11 food based projects

3 Artisanal handcrafts projects

2 Sewing projects

1 shoemaking training and production
project.
Activity in 2020 focused on visiting and offering
advice and support to these projects| **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|The charity has an annual fundraising goal of
£10,000. In person fundraising activities were
mainly put on hold due to Covid.
Covid led to a complete loss of income by many
of the poorest families in Tunisia. An email-
based fundraising campaign, using online giving
tools raised a total of £28,056 which was passed
on in its entirety for relief in Tunisia. Source:
Bank details and transfer statements.
An artist volunteered to produce two Christmas
Card designs, which were advertised by email,
newsletter, personal contact and an on-line
shop. 4000 cards were produced, of which 2700
were sold. The rest will be kept for next year.
Receipts were £1054 and costs were
approximately£350.| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity continues to monitor and review its
financial position.
£8,837 was transferred to ACT for work in
Tunisia on 2/1/20. This represented a balance
from fundraising in 2019, but was delayed by
bank processes until this financial year.
A further £28,056 was transferred to ACT in two
payments (5/5/20 and 7/8/20).
At the year end, ACT (UK) was holding £4,226 in
its bank account. This included profit from the
sale of Christmas cards which was yet to be
allocated.
Financial statements are attached to this report.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The charity has no paid staff or premises. A sum
is held against any unforeseen financial risk s or
possible legal costs. An updated investments
and reservespolicywas agreed in October 2019.| |Amount of reserves held|Para 1.22|£500| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|None| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|None| |**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The charity seeks funds from:

Fundraising events (none in the current year)

A supporters of ACT (UK) scheme,
contributing £15/person/year

Donations from individuals, churches and
other charities| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|CIO Foundation Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|According to the Constitution, new Trustees are
appointed by the existing Trustees at a properly
constituted meeting. This is done with regard to
the skills and experience needed by the Board of
Trustees to ensure the successful functioning of
the Charity.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The Charity is governed and managed by 5
Trustees. There have been no changes to the
Trustees in the current year.| |Relationship with any related
parties|Para 1.51|ACT (UK) is linked by a Memorandum of
Understanding with ACT, a charity registered in
Sweden and Tunisia. ACT works in association
with a wide range of government departments
and charities in Tunisia and provides local
expertise in the use of project funds. ACT (UK)
retains full control of which projects it chooses
to fund and receives monitoring feedback
concerning the use of funds and the
achievement ofprojectgoals.| ## **Reference and Administrative details** |Charity name|The Association for Cooperation and Transformation (UK)| |---|---| |Other name the charity uses|ACT (UK)| |Registered charity number|1171731| |Charity’s principal address|3, Overbrook
Great Ayton
North Yorkshire
Postcode
TS9 6NX| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Howard Jones|Chair||| ||Martin Lawson|Treasurer||| ||IsmayGreen|SafeguardingOfficer||| ||Stephen Green|||| ||Janet Jones|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** Funds held as custodian trustees on behalf of others Description of the assets None held in this capacity Name and objects of the charity on bvhose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe Gu5tody and segregation of such assets from the charity's own assets Additional infonnation loptionall Names and addresses of advisers (Optional information) Type of Name Address adviser Name of chief executive or names of senior stsff members (Optional infomlation) Declarations The trustees declare that they have approved the trustees, report above. Slgned on behalf of the charity's trustses Signature(s) Full name(s) Position leg Secretary, Chair, etc) Howard Robert Ralph Jones Chair Martin David" Geoffify Lawson Treasurer Date 31 De￿mber 2021 ## **Unaudited Financial Statements for the Association for Cooperation and Transformation (UK) for the financial year ending 31 December 2020** Independently examined by Keith Roberts, 18 January 2022 **Reviewed and approved by the Trustees of ACT (UK)** _Signed on behalf of the Trustees:_ **Name** Martin Lawson **Position** Treasurer **Signature Date** 18-Jan-22 t1ltrf￿￿NDENT b:YAM1NRIi￿ laF.PORf n) TRwsf&:b* (IF A ￿(OL[lI￿ ¥£OTd wiRik t￿￿¢ rc£oyds b¢¢m 1211ts Why¢￿ 511 njv opinion. aiicniiand Transformation(UK)|The Association for Cooperation
and Transformation(UK)|CharityNo|1171731|1171731|| |---|---|---|---|---|---| |||CompanyNo|||| |Annual accounts for theperiod|||||| |Period start date|**01/01/20**|To|Period end
date|**31/12/20**|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
- Grants to ACT (International)
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Investments
Other trading activities
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
Raising funds
Separate material item of income
Other
Other
Donations and legacies
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Charitable activities
Total funds brought forward
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities:
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax before**
**investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||6,299|24,537|-|30,837|3,498| ||-|-|-|-|-| ||1,054|-|-|1,054|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||7,353|24,537|-|31,890|3,498| ||||||| ||21|291|-|312|191| ||-|-|-|-|-| |||28,056|-|28,056|4,135| ||||||| ||430|-|-|430|-| ||451|28,347|-|28,798|4,326| ||||||| ||6,902|3,810
-|-|3,092|828
-| ||-|-|-|-|-| ||6,902|3,810
-|-|3,092|828
-| ||-|-|-|-|-| ||6,902|3,810
-|-|3,092|828
-| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||6,902|3,810
-|-|3,092|828
-| ||||||| ||4,872|-|-|4,872|5,700| ||11,774|3,810
-|-|7,964|4,872| 1171731 The Association for Cooperation Charity No and Transformation (UK) Company No ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||2,819|-|-|2,819|1,400| |||-|-|-|-| ||5,146|-|-|5,146|11,843| ||7,964|-|-|7,964|13,242| ||||||| ||-|-|-|-|8,370| ||||||| ||7,964|-|-|7,964|4,872| ||||||| ||7,964|-|**-**|7,964|4,872| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||7,964|-|-|7,964|4,872| ||||||| ||-|||-|-| |||-||-|-| ||7,964||-|7,964|4,872| |||||-|| ||||||| ||7,964|-|-|7,964|4,872| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ |Signed by one or two trustees/directors on behalf of all the
trustees/directors
Signature of director authenticating accounts being sent to
Companies House|Print Name|Date of
approval
19/01/2022| |---|---|---| ||Howard Jones|| |||| |||| ||Signature|Date
19/10/2022| |||| |||**Print name**| CC17a (Excel) 21/01/22 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 charity has sufficient income from general donations to**_ the conclusion that the charity is a going _**support its own costs and meets the trustees' requirements for**_ concern; _**it to be considered 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** The accounts present a true and fair view and no changes have been made to the accounting policies adopted 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 FRS102 SORP.**_ CC17a (Excel) 21/01/22 3 ## **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 No* ## _**Please disclose:**_ _**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes*  * -Tick as appropriate No*  ## _**Please disclose:**_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 21/01/22 4 ## **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| |**Legacies**|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| ||Gift Aid receivable is included in income when there is a valid declaration from the| |**Tax reclaims on**|donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift| |**donations and gifts**|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.| |**Contractual income and**|This is only included in the SoFA once the charity has provided the related goods or| |**performance related**|services or met the performance related conditions.| |**grants**|| |**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| |**facilities**|the 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
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.| |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*||| |||| CC17 FRS 102 SORP 21/01/22 6 |**Grants with performance**
**conditions**
**2.4 ASSETS**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
They are valued at cost.
They are valued at cost.
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.
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.
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
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Intangible fixed assets**
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**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.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Stocks and work in**
**Income from membership**
**subscriptions**
**Heritage assets**
**Investments**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
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.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Investment gains and**
**losses**
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
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.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Settlement of insurance**
**claims**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| ||||| ||Yes*
No*
N/a*||| CC17 FRS 102 SORP 21/01/22 7 p **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial **Debtors** recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **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*||| |||| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17 FRS 102 SORP 21/01/22 8 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
3,274 24,537
- 27,811 3,273
Gift Aid
2,756
- - 2,756 70
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
270 - - 270 285
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 6,299 24,537 - 30,837 3,628
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Sale of items in online shop
1,054 - - 1,054 -
- - - - -
- - - - -
Other
- - - - -
**Total**
1,054
- - 1,054
-
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
7,353 24,537
-31,890 3,628
**Other information:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|||||| ||Donations and gifts|3,274|24,537|-|27,811|3,273| ||Gift Aid|2,756|-|-|2,756|70| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|270|-|-|270|285| ||Donated goods, facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|6,299|24,537|-|30,837|3,628| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Sale of items in online shop
|1,054|-|-|1,054|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|1,054|-|-|1,054|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||7,353|24,537|-|31,890|3,628| |||||||| |**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**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**||||||| |||||||| |**This year: 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).**||Sums denominated in foreign currency have been converted
at source, by our payment processor, using the rate available
to them. All foreign donations have been received and
accounted for in Sterling.||||| CC17a (Excel) 21/01/22 9 **Last year: 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).** Sums denominated in foreign currency have been converted at source, by our payment processor, using the rate available to them. All foreign donations have been received and accounted for in Sterling. CC17a (Excel) 21/01/22 10 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Note 6 Expenditure**||||||||| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking donations|5|291|-|296|-|-|-|
-| |Incurred seeking legacies|-|-|-|-|-|-|-|
-| |Incurred seeking grants|-|-|-|-|-|-|-|
-| |Operating membership schemes and social
lotteries|4|-|-|4|-|-|-|
-| |Staging fundraising events|-|-|-|-|-|-|-|
-| |Fudraising agents|-|-|-|-|-|-|-|
-| |Operating charity shops|12|-|-|12|-|-|-|
-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|
-| |
Advertising, marketing, direct mail and
publicity||-|-|-|-|-|-|
-| |Start up costs incurred in generating new
source of future income|-|-|-|-|-|-|-|
-| |Database development costs|-|-|-|-|-|-|-|
-| |Other trading activities|-|-|-|-|-|-|-|
-| |Investment management costs:|-|-|-|-|-|-|-|
-| |Portfolio management costs|-|-|-|-|-|-|-|
-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|
-| |Investment administration costs|-|-|-|-|-|-|-|
-| |Intellectual property licencing costs|-|-|-|-|-|-|-|
-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|
-| ||-|-|-|-|-|-|-|
-| |**Total expenditure on raising funds**|21|291|-|312|-|-|-|
-| |**Expenditure on charitable activities:**||||||||| ||-|-|-|-|-|-|-|
-| ||-|-|-|-|-|-|-|
-| ||-|-|-|-|-|-|-|
-| ||-|-|-|-|-|-|-|
-| |**Total expenditure on charitable activities**|-|-|-|-|-|-|-|
-| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|
-| ||-|-|-|-|-|-|-|
-| ||-|
-|-|-|-|-|
-|
-| |**Total**|-|-|-|-|-|-|-|
-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||21|291|-|312|-|-|-|-| CC17a (Excel) 21/01/22 11 ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |- Grants to ACT(International)|-|28,056|-|28,056|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|28,056|-|28,056|-|-|-|-| |||||||||| |**This year: 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).**||||||||| |||||||||| |**Last year: 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).**||||||||| CC17a (Excel) 21/01/22 12 ## **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 ofgrantspaid(included in cost of charitable activities)**|**This year:**
**13.1 Analysis ofgrantspaid(included in cost of charitable activities)**|**This year:**
**13.1 Analysis ofgrantspaid(included in cost of charitable activities)**|**This year:**
**13.1 Analysis ofgrantspaid(included in cost of charitable activities)**|**This year:**
**13.1 Analysis ofgrantspaid(included in cost of charitable activities)**| |---|---|---|---|---| |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |- Grants to ACT (International)|||**£**|**£**| ||28,056|-|Nil|**28,056.00**| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**28,056**|**-**|**-**|**28,056**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of_**
**_the grant and total paid to each institution is available on the charity's web_**
**_site._**|**_Yes_**|www.actdev.org| |---|---|---| |||**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |The Association for Cooperation and Transformation|Covid-19 appeal in Tunisia|28,056| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**28,056**| |||-| |||28,056| CC17a (Excel) 21/01/22 13 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Grant to ACT(Int)|13,222.00|-|-|13,222.00| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**13,222**|**-**|**-**|**13,222**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**|**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_**|www.actdev.org| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| |The Association for Cooperation and Transformation|Projects||
12,972| |The Association for Cooperation and Transformation|General funds||250| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**13,222**| ||||-| ||||13,222| CC17a (Excel) 21/01/22 14 ## **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** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|| ||2,819.0|1,400.0| ||-|| ||2,819.0|1,400.0| ## _**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)** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 21/01/22 15 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|8,352|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|18|-|-| ||-|8,370|-|-| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred i**_ |**_Please complete this note if the charity has deferred_**
|**_ferred_**||| |---|---|---|---| |**_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**
**_i_**
**This year**|**This year**|**Last year**|| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 21/01/22 16 ## **Section C Notes to the accounts (cont)** |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**Last year**
**£**
**£**
- -
- -
5,146 11,843
- -
5,146 11,843|**This year**
**Last year**
**£**
**£**
- -
- -
5,146 11,843
- -
5,146 11,843| |---|---|---| ||**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||5,146|11,843| ||-|-| ||5,146|11,843| CC17a (Excel) 21/01/22 17 ## **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** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
~~**gratia**~~|**Other**|**TOTAL**| |||**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ _**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.**_ CC17a (Excel) 21/01/22 18 ## **Last year** ## **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ _**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.**_ ## **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".**_ ## **No trustee expenses have been incurred (True or False)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**|-|51| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|-|51| |**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**||| |||**2**| CC17a (Excel) 21/01/22 19 ## **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.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||-|-|
-||-
| ||||-|-|
-||-
| ||||-|
-|
-||-
| ||||-|
-|
-||-
| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** |**Last year**|**Last year**|**Last year**|**Last year**|**Last year**|**Last year**||| |---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting period (True or False)**||||||**_TRUE_**|| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**| ||||**£**|**£**|**£**||**£**| ||||-|
-|
-||-
| ||||-|
-|
-||-
| ||||-|
-|
-||-
| ||||-|
-|
-||-
| _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_ _**For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 21/01/22 20