2025-01-31-accounts

The Orchard Food Bank	The Orchard Food Bank	CharityNo	1172151	1172151
		CompanyNo	CE009672
Annualaccountsforthe period
Period start date	01/02/2024	To	Period end date	31/01/2025

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 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 Raising funds Separate material item of income Other Other Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item Total funds brought forward Net movement in funds Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period Total Recommended categories by activity Donations and legacies Income (Note 3) Income and endowments from: Investments Other trading activities Charitable activities	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
	6,640	-	-	6,640	11,600
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	6,640	-	-	6,640	11,600
	-	-	-	-	-
	11,096	-	-	11,096	4,876
	131	-	-	131	-
	11,227	-	-	11,227	4,876
	4,587 -	-	-	4,587 -	6,724
	-	-	-	-	-
	4,587 -	-	-	4,587 -	6,724
	-	-	-	-	-
	4,587 -	-	-	4,587 -	6,724
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	4,587 -	-	-	4,587 -	6,724
	8,130	-	-	8,130	1,406
	3,543	-	-	3,543	8,130

	The Orchard Food Bank	The Orchard Food Bank	The Orchard Food Bank	Charity No Company No	1172151
					CE009672
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 £ F03	Total this year £ F04	Total last year £ F05
		-	-	-	-	-
		721	-	-	721	-
		-	-	-	-	-
		-	-	-	-	-
		721	-	-	721	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		2,695	-	-	2,695	8,130
		2,695	-	-	2,695	8,130
		-	-	-	-	-
		2,695	-	-	2,695	8,130
		3,416	-	-	3,416	8,130
		-	-	-	-	-
		-	-	-	-	-
		3,416	-	-	3,416	8,130
		-			-	-
			-		-	-
		3,416		-	3,416	8,130
					-	-
		3,416	-	-	3,416	8,130

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.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	Michelle Fuller	28/11/2025
	Signature	Date dd/mm/yyyy
		28/11/2025
		Print name

CC17a (Excel)

28/11/2025

1

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 Not applicable the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

note { }.
Yes No		* -Tick as appropriate
	✓
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)

28/11/2025

1

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes No		* -Tick as appropriate	* -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.

No material prior year error 1.5 Material prior year err	No material prior year error 1.5 Material prior year err	have been identified in the reporting period (3.47 FRS102 SORP). ors	have been identified in the reporting period (3.47 FRS102 SORP). ors
Yes No ✓ Please disclose:		* -Tick as appropriate
	✓
(i) the nature of the prior		period error;
(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and
(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

28/11/2025

2

CC17a (Excdl 2811112025

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Recognition of income This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Offsetting Grants and donations 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. This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. 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. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts 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. Income from membership Income from interest, royalties and dividends The charity has incurred expenditure on support costs. 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. Membership subscriptions received in the nature of a gift are recognised in Donations Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs 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. Donated goods 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). Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Contractual income and performance related grants 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. 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. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Government grants	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

28/11/2025

1

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 net realisable value. 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. 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 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. Redundancy cost They are valued at cost. 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 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 progress The depreciation rates and methods used are disclosed in note 14. Intangible fixed assets 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. Creditors subscriptions Heritage 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. and Legacies. 2.3 EXPENDITURE AND LIABILITIES Governance and support costs 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. Investments Investment gains and losses Settlement of insurance claims 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. 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. 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			✓
	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

28/11/2025

2

Debtors

Current asset investments

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes No N/a*	Yes No N/a*	Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓
Yes No N/a*
		✓

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

28/11/2025

3

Section C Notes to the accounts (cont)

Note 3 Income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 6,640 - - 6,640 11,600 Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - Donated goods, facilities and services - - - - Other - - - - Total 6,640 - - 6,640 11,600 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - - Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total - - - - - - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 6,640- -6,640 11,600 Other information: TOTAL INCOME Analysis of income Donations and legacies: Charitable activities: Separate material item of income Income from investments: Other trading activities: Other:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	6,640	-	-	6,640	11,600
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donated goods, facilities and services		-	-	-	-
	Other	-	-	-	-
	Total	6,640	-	-	6,640	11,600
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual property rights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		6,640	-	-	6,640	11,600
All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)
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).

CC17a (Excel)

28/11/2025

1

Section C Notes to the accounts (cont)

Note 6 Expenditure

Fundraising agents Operating charity shops Total expenditure on charitable activities Expenditure on raising funds: Incurred seeking legacies Portfolio management costs Investment management costs: Incurred seeking donations Rent Expenditure on charitable activities Fareshare payments Tracey crossland stock Food Rent collection, property repairs and maintenance charges Operating membership schemes and social lotteries Staging fundraising events Database development costs Separate material item of expense Other trading activities Intellectual property licencing costs Investment administration costs Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Analysis of expenditure Incurred seeking grants TOTAL EXPENDITURE Total expenditure on raising funds Operating a trading company undertaking non-charitable trading activity Cost of obtaining investment advice Other Insurance Total Total other expenditure	Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seeking donations	-	-	-	-	-
	Incurred seeking legacies	-	-	-	-	-
	Incurred seeking grants
	Operating membership schemes and social lotteries
	Staging fundraising events
	Fundraising agents
	Operating charity shops
	Operating a trading company undertaking non-charitable trading activity
	Advertising, marketing, direct mail and publicity	-	-	-	-	-
	Start up costs incurred in generating new source of future income	-	-	-	-	-
	Database development costs	-	-	-	-	-
	Other trading activities
	Investment management costs:	-	-	-	-
	Portfolio management costs	-	-	-	-	-
	Cost of obtaining investment advice	-	-	-	-	-
	Investment administration costs	-	-	-	-	-
	Intellectual property licencing costs	-	-	-	-	-
	Rent collection, property repairs and maintenance charges	-	-	-	-	-
		-	-	-	-	-
	Total expenditure on raising funds	-	-	-	-	-
	Fareshare payments	2,046	-	-	2,046	1,356
	Rent	-	-	-	-	3,900
	Tracey crossland stock	8,400	-	-	8,400	-
	Food	650	-	-	650	-
	Total expenditure on charitable activities	11,096	-	-	11,096	5,256
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-
	Insurance	131	-	-	131	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	131	-	-	131	-
		11,227	-	-	11,227	5,256

CC17a (Excel)

28/11/2025

1

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Total prior year
	£	£	£	£	£
Activity 1 Activity2
Other
Total

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

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)

28/11/2025

2

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 Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets	14.1 Cost or valuation Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets	14.1 Cost or valuation Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets	14.1 Cost or valuation Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets	14.1 Cost or valuation Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets	14.1 Cost or valuation Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets	14.1 Cost or valuation Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets
Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment Total £ £ £ £ £ At the beginning of the year - - - - - Additions - - - 848 848 Revaluations - - - - - Disposals - - - - - Transfers - - - - - At end of the year - - - 848 848 Basis* SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance ("RB") Rate At beginning of the year - - - - - Disposals - - - - - Depreciation - - - 127 127 Impairment - - - - - Transfers - - - - - At end of the year - - - 127 127 Net book value at the beginning of the year - - - - - Net book value at the end of the year - - - 721 721 14.3 Net book value 14.2 Depreciation and impairments*
	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	- - - - - - - - - - - - - 127 127 - - - - - - - - - - - - - 127 127 - - - - - - - - 721 721
	-	-	-	-	-
	-	-	-	721	721

CC17a (Excel)

28/11/2025

1

14.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

• The "transfers" row is for movements between fixed asset categories. ** Please indicate the method of depreciation by deleting the method not

CC17a (Excel)

28/11/2025

2