## **Trustees' Annual Report for the period**
Periods start date Period end date 01 04 2020 31 3 2021 **From To**
## Section A Reference and administration details
Together With Migrant Children
**Charity name** Together With Migrant Children **Another names charity is known by Registered charity number (if any)** 1173265 **Charity's principal address** 17, Manor Road, Witney, **Postcode OX28 3UE**
## **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)**|
|---|---|---|---|---|
||Victoria Reszeter|Chairperson|||
||LucyGofton|Treasurer|||
||TrudyCoe||||
||Pippa Van Praagh||||
||Joanne Willett||||
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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**
March **2012**
**TAR**
1
## **Names and addresses of advisers (Optional information)**
**Type of adviser Name Address**
## **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)
Trustee selection methods
Appointed
(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.
We have policies and procedures in place to ensure trustees have the appropriate resources and skills to fulfil the requirements of the role. This includes safeguarding training that is regularly updated as a charity that works with vulnerable children. The board of trustees remained the same in the reporting period.
There have been significant challenges with regards to COVID-19 in the reporting period. We have adopted a COVID policy which is reviewed fortnightly and with any major change in legal positions concerning lockdowns and other activities.
Major risks in this period have been COVID-19 and it’s impact on the operations of the charity and safety of its staff, volunteers and service users. The charity has responded by;
- Moving advice services to online/phone. Cancellation of outreach and drop-in sessions and moving to remote advice partnerships with other agencies.
- Following legal restrictions and the charity’s commission and social care sector guidance in relation to PPE, safer working practices and COVID-19 where working out of home was permitted by law.
- • Staff/Volunteers to work from home.
- Specific risk assessment for COVID-19.
- Regular policy review.
- Trustee meetings moved to online video calling with Microsoft teams.
Our prior year reporting remained outstanding at the time of writing this review due to difficulties with our independent examiner linked to the COVID-19 pandemic and difficulties in obtaining an independent examiner to replace them in the current climate.
March **2012**
**TAR**
2
## **Section C Objectives and activities**
|**Summary of the objects of the**
**charity set out in its**
**governing document**
**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)**|(1)
The promotion of social inclusion for the public benefit among
those who are migrants, refugees or asylum seekers who are socially
excluded on the grounds of their social and economic position, by
providing:
a.
Information, advice, and guidance;
b.
Educational and social programmes that promote community
involvement.
(2)
To advance education and relieve hardship amongst children
granted refugee status and their families or those seeking asylum in the
United Kingdom and European Union, particularly by the provision of
advocacy and social work.
(3)
To preserve and protect the physical and mental health of
children granted refugee status and their families or those seeking
asylum in the United Kingdom and European Union.
For the purposes of this constitution, children shall mean those under the
age of eighteen.
Nothing in this constitution shall authorise an application of the property
of the CIO for the purposes which are not charitable.|
|---|---|
||In making this report the Trustees have had regard to the guidance
issued on public benefit.
At TWMC we provide support primarily to migrant and refugee children,
young people, and families across the UK. We aim to empower and
support individuals, families and communities through advocacy,
specialist assessment, family & youth work, social work, and mentoring.
We forge close working links with other organisations to ensure everyone
we work with is well supported. Central to our work is rights based and
democratic principles and practice.
Our services begun to be adapted to meet the challenging COVID
situation at the end of the last reporting year. During this year, all
services moved to online and phone during periods of lockdown, our
practitioners were working from home and during periods of relaxed
guidance, extremely limited visiting making the most of outdoor spaces
was used in line with government guidance and individual risk
assessment. The risk assessments were updated fortnightly with policy
review.
The core focus of the reporting period has been about weathering COVID
and ensuring that core services remained protected and able to deliver
critical work. The main activities focused on service stability, provision
and ensuring continuity in support.
Outreach advice services were cancelled during the period and instead
modified to be digital referral pathways so vulnerable children and
families could continue to access advice.
Our assessment project closed for the reporting period in order to allow
our caseworkers to focus on the delivery of safeguarding destitution
casework, to address issues of homelessness and extreme poverty in the
families we work with.
Our advice, guidance and welfare casework continued to run throughout
the period without major disruption in line with our change in working|
March **2012**
**TAR**
3
practices. This meant that the core objectives of the charity continued to be delivered despite the challenging circumstances.
The Trustee Board and Directors meet monthly. At present the Trustee Board has five members from a variety of professional backgrounds. There are two directors who set up the charity and they are responsible for ensuring that the charity delivers the services specified and that key performance indicators are met. They are responsible for the day-to-day operational management of the charity, including the recruitment, supervision, and development of staff. The management committee met by video digital means, namely Microsoft Teams, for the entire of reporting period.
COVID has brought significant challenges to our work including an increase in children and families seeking advice, particularly through our work in destitution, due to the economic situation and worsening socioeconomic circumstances on families we work with. Delivering advice and support remotely has required a large adaptation in our working practices and in particular, relationship building with children and families that we work with. This has meant an increased use of video calling technology to remain connected.
We have responded in this period to COVID by also introducing online groupwork which included a parent’s group, mother and baby group and children’s group that met weekly during the period. This has meant that families have been able to keep connected with others and reduce isolation and also provide activity focused sessions for children who were spending lots of time at home. We received some additional funding from the City bridge Trust to provide data to families to support this project which enabled digital inclusion.
We have welcome and additional member of staff to the team in the period to address the increase in demand across our projects for services.
## **Additional details of objectives and activities (Optional information)**
We have also had limited volunteer support in our administration and especially relating to COVID-19, in the delivery of our hardship programme.
We do not make grants nor programme-based investment.
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
March **2012**
**TAR**
4
Section D Achievements and performance
**Casework and service delivery Summary of the main achievements of the charity** Our largest project remained the migrant children anti-destitution project **during the year** which works with families and other non-profit agencies to ensure children who are at risk of destitution, severe poverty, homelessness or living in inadequate accommodation as a result of their immigration status are provided the right support. We provide ongoing help to obtain housing and financial support for destitute individuals and families with No Recourse to Public Funds or who are undocumented migrants. We also help those visitors who need to make immigration or asylum applications to obtain immigration solicitors. Supporting families to access support under Section 17 of the Children Act 1989 when they are destitute. Intervention with families focuses on the provision of advice and guidance, followed by advocacy work and help achieving support under Section 17 and asylum support, along with destitution support. This was successfully achieved remotely with adaptation of processes to phone calls, video calls and working digitally with document gathering and assessment. Our balance of work was different in this period and was much heavier towards our anti-destitution project. We continued to provide advice and guidance on welfare guidance to asylum seeking children and families and also did casework focusing around age disputed children and young people. We worked with 214 advice requests and cases in the period in our established projects. In addition we entered into a project with the charity Refugees at Home to improve the support provided to families in hosting placements and to deliver interventions to make sure that families have statutory housing and welfare options wherever possible. This new project was started in August 2020. So far, a further 37 advices and 8 cases have been taken on. This delivery of skilled casework and advice at a period where hosting has been particularly challenging has been important to reduce homelessness in children and families with immigration difficulties. We reduced the amount of accommodation we needed to provide from our hardship fund due to the everyone in and other associated policies which reduced the number of challenges needing to be brought in relation to statutory provision. We increased spend in the provision of material resources such as vouchers, food and essentials to meet children’s needs through our hardship fund. We also developed an exceptional case funding project in this period to support families to access legal aid and therefore immigration representation, which is something very important in the long term resolution of the concerns that lead children and families to contact us. **Practitioner advice and support** We have continued to successfully offer initial advice on a 'no names'
March **2012**
**TAR**
5
Section D Achievements and performance
basis, signposting or referring into one of our projects. A total of 109 advice sessions were delivered to other practitioners.
Training was largely put on hold, but we did provide 3 online training sessions for other organisations. We also delivered 2 online seminars concerning children’s welfare, covid19 and immigration controls. **Development of project** Our parent and children’s groups have met weekly since the 3[rd] week of April 2020 and our mother and baby group started in the summer of 2020. These spaces have provided critical opportunities to reduce isolation, give advice and guidance and also inform on COVID and provide opportunity for children to learn and have fun. Reducing social isolation has been a core focus. We were able to provide data credit to families in the period to enable participation in groupwork thanks to a grant from the City Bridge Trust. In total, around 40 children benefited from online children’s groups and chose to participate in the offer. Around 45 parents in the period also accessed the parents group and other groupwork carried out and around 14 in the mother and baby group. This has represented a small amount of the overall cases opened and families supported but has been successful in reaching the more vulnerable children that we work with.
We also developed an exceptional case funding project in this period to support families to access legal aid and therefore immigration representation, which is something very important in the long term resolution of the concerns that lead children and families to contact us.
**Adapting to COVID-19** We have continued to work in partnerships with our advice partners and develop new partnerships such as that with Refugees at Home. This has included working together to develop digital first approaches to service provision and overcoming hurdles such as data sharing and effective working together. Our development objectives for the year were put on hold to focus on the delivery of core services and adapting them to COVID-19. We successfully moved our working model within the first few weeks of the pandemic and work from home restrictions to a digital model and there was very limited disruption to new service users seeking advice and support. This has been supported by an already strong commitment to the right platforms and technology to support flexible working.
Despite COVID we managed to support more families and increase the amount of advice delivered and managed to maintain emergency crisis responses for families experiencing destitution and homelessness associated with their immigration status. This was partly due to our success in being able to recruit another member of staff to support operations in the charity.
March **2012**
**TAR**
6
Section D Achievements and performance
## **Performance**
The long-term nature of our casework means that often, outcomes can span across reporting years. Despite the immense challenges of the period we continued to provide a core service and achieve good outcomes for children and families that we work with. Though there have been increasing demand on services, advice and progression to colleagues such as immigration advisors and waiting times have increased and cases are taking longer to resolve, they are still being progressed and we are using our partnerships and relationships in the sector to continue to progress casework with minimal disruption.
On entry to our service 9% of cases had a valid leave to remain. Due to increase in leave processing times due to covid at the Home Office and delays in solicitor finding and capacity issues across the sector, we have seen less families with decisions on Home Office applications in the period. However, of the cases and advices that we closed, 82% had leave on exit from our service.
We supported all families through our anti-destitution project to access safe accommodation and financial support and legal advice so that they could regularise their status or remove conditions and work towards moving out of destitution. This was primarily via Section 17 Children Act 1989 and through Asylum Support. Every family through our service with destitution concerns were able to access safe accommodation with advocacy and casework support.
We supported around 100 families to access specialist legal advice on their immigration position in the UK.
Our exceptional case funding projects made around 40 applications for funding to support families to access legal services. Our hardship fund remained well supported in the period and the focus was moved away from provision of accommodation due to the lesser need and focused more on dealing with increased material need as a result of COVID.
## **Looking ahead;**
The impact of COVID-19 has been felt here and throughout the sector. At present, as we do not know when we are likely to see normal services and development resume, the focus will be on continuing to bolster and support core service delivery and when possible, transition back to face to face working, outreach, home visiting and in person activities.
During the periods where legally permissible, we ran very limited outdoor activities and intend to trial this more in the coming year if legally permissible and safe.
## **Thank you**
A thank you to our funders and individuals who have donated to the project. A special thank you to our core team of staff who have worked exceptionally hard in the period to meet the needs of children and families through our service.
March **2012**
**TAR**
7
## **Section E Financial review**
3 months. The resilience in terms of unrestricted funds and cash **Brief statement of the** available has improved in the year. **charity’s policy on reserves**
**Details of any funds materially** None. **in deficit**
## **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)** Trudy Coe **Full name(s)** Victoria Reszeter **Position (eg Secretary, Chair,** Chair Trustee **etc) Date** 13/11/2021
March **2012**
**TAR**
8
CHARITY COMMISSION
FOR ENGLANV ANO WALES
Independent examinerfs report on the
accounts
Sectlon A
Indep•nd8nt Examiner's Report
Reptsrt to the truste
membets of
f-q V- .
On accounts for the year |
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ac£ount¥ in &CrinCe wrth Ihe rcquircm¢nts of the Charities Act 2011
{"ItK> Act-).
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dcr section 145 of the 2011 Ad and in Carryiry t my examination. I
Ive lollowed all thc apFrfsc4blp DircctiOn5 givv.ii by the Chanly Commission
under section 14515Xb) of the ACL
Independent I have complotcd my ex3mfft2tion. I confirm that Tr) material fN3tters have
examinerfs $Lment come to rny Atteniion in u)niiertion wlh the examirkits.on (oiher Ihan that
ditALwd below "I whith gr¢es cae to believe Ihat in, any matorial
the a¢coL1ntw records were not kept tn acrthance with seclion 130
ot the Charilip8 Act: cf
the iic¢ounts accord the accounting rccords.. or
the accounts did nol Comply with Ihe Jpplicablo rcquirempnts
COnrning the foffn and c¢ffiient of accounls sel ¢Xrt in the Charilios
(Ac£ounts and Reports) l.
Give Iwe brief details of
any itern5 that the
Èxaminer wishes tr•
disdose.
Oct 2018
||Together with Migrant Children|Together with Migrant Children|Together with Migrant Children|CharityNo(if any)|1173265||
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|**01/04/2020**|**To**|**Period end date**|**31/03/2021**||
||||||||
|**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
1
**_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|||||
|||6,130|54,240|-|60,370|31,531|
|||9,195|-|-|9,195|690|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||15,325|54,240|-|69,565|32,221|
||||||||
|||-|-|-|-|-|
|||9,901|51,381|-|61,282|37,887|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||9,901|51,381|-|61,282|37,887|
||||||||
|||5,424|2,859|-|8,283|5,665
-|
|||-|-|-|-|-|
|||5,424|2,859|-|8,283|5,665
-|
|||-|-|-|-|-|
|||2|2
-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||5,426|2,857|-|8,283|5,665
-|
||||||||
|||5,771|1,071
-|-|4,700|-|
|||11,197|1,786|-|12,983||
||||||||
## **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|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||500|-|-|500||
|||-|-|-|-|-|
|||12,667|2,101|-|14,768|6,509|
|||13,167|2,101|-|15,268|6,509|
||||||||
|||1,970|315|-|2,285|1,809|
||||||||
|||11,197|1,786|-|12,983|4,700|
||||||||
|||11,197|1,786|**-**|12,983|4,700|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||11,197|1,786|-|12,983|4,700|
||||||||
|||-|||-|-|
||||-|-|-|-|
||||||-|-|
||||||-||
|||-|-|-|-|-|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||Trudy Coe||**13/11/2021**|
|||||Victoria Reszeter||**13/11/2021**|
CC17a (Excel)
29/03/2022
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 preparing • and with* X 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* X 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.* Yes
* -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;
An explanation as to those factors that support the _**Not applicable**_ 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 the accounting policies adopted are those outlined in note { }.
|Yes*
No*||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
||ü|||
|**_Please disclose:_**||||
|**_(i) the nature of t_**|**_he chang_**|**_e in accounting policy;_**|Not applicable|
|**_(ii) the reasons w_**
**_provides more re_**|**_hy applyi_**
**_liable and_**|**_ng the new accounting policy_**
**_more relevant information; and_**|Not applicable|
|**_(iii) the amount o_**
**_the current perio_**
**_aggregate amou_**
**_before those pre_**|**_f the adju_**
**_d, each pr_**
**_nt of the a_**
**_sented, 3._**|**_stment for each line affected in_**
**_ior period presented and the_**
**_djustment relating to periods_**
**_44 FRS 102 SORP._**|_Not applicable_|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* No* ü * -Tick as appropriate
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|Not Applicable|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not Applicable|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|Not Applicable|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* No* ü * -Tick as appropriate
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|Not applicable|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|Not applicable|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|Not applicable|
CC17a (Excel)
29/03/2022
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**
**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**_
**End of Start of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
CC17a (Excel)
29/03/2022
4
**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 benefits
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|
|---|---|---|---|
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
p p g g y are recognised as income earned from the provision of goods and services as income from charitable activities.
||||ü|
|---|---|---|---|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
||ü|||
||Yes
No
N/a|||
|||||
|ue
tract.||||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
||Yes
No
N/a|||
||||ü|
**Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria **claims** are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and losses** 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.
## **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 costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
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.
The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts
A liability is measured on recognition at its historical cost and then subsequently measured **Provisions for liabilities** at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph **Basic financial instruments** 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 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.
|**Current asset investments**
The charity has 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 date of less 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.
**Debtors**
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.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|||
||Yes
No
N/a|||
|||ü||
||Yes
No
N/a|||
||||ü|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Analysis of income**||||||
|---|---|---|---|---|---|---|
|Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Refugees at Home Partnership Project -
Casework provision
Social work student placement fees
Training provision
Other
**Total**
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
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
propertyrights
Other
**Total**
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Donations andgifts
|5,630|3,683|-|9,313|8,576|
||Gift Aid|-|-|-|-|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|500|50,557|-|51,057|22,955|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|6,130|54,240|-|60,370|31,531|
||||||||
||Refugees at Home Partnership Project -
Casework provision|7,200|-|-|7,200|-|
||Social work student placement fees|1,000|-|-|1,000|-|
||Training provision|995|-|-|995|690|
||Other|-|-|-|-|-|
||**Total**|9,195|-|-|9,195|690|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||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
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||15,325|54,240|-|69,565|32,221|
||||||||
|**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)**|||||||
CC17a (Excel)
29/03/2022
62
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any unfulfilled_**
**_conditions and other contingencies_**
**_attaching to grants that have been_**
**_recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which the_**
**_charity has directly benefited._**|**Description**|**Description**|**This year**
**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**
**Description**||-|
||||**Last year**
**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**
-
**This year**
**Last year**||-|
|||||
||**This year**
**Last year**|||
|||||
CC17a (Excel)
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63
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|**This year**|**This year**
**Last year**
**£**
**£**|**This year**
**Last 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.**||||
|||||
|||||
|||||
CC17a (Excel)
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64
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of 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**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**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|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and social
lotteries|-|-|-|-||||-|
|Staging fundraising events|-|-|-|-||||-|
|Fudraising 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**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
|**Project delivery - Destitution project**|-|44,185|-|44,185|-|30,238|-|30,238|
|**Project delivery - Groupwork**||1,498||1,498|-|-|-||
|**Hardship funding, provision of data and goods**|-|5,698|-|5,698|-|2,131|-|2,131|
|**Office costs, rent, insurance and IT**|4,178|-|-|4,178|3,430|-|-|3,430|
|**Project delivery - family support and**
**assessment**|5,723|-|-|5,723|2,088|-|-|2,088|
|**Total expenditure on charitable activities**|9,901|51,381|-|61,282|5,518|32,369|-|37,887|
|**Separate material item of expense**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-|
||9,901|51,381|-|61,282|5,518|32,369|-|37,887|
## **Other information:**
**Analysis of expenditure on charitable activities**
||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**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**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|-|-|-|-|-|-|-|
|Activity2|-|-|-|-|-|-|-|-|
|Other|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
29/03/2022
65
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
|||-|-|
CC17a (Excel)
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66
## **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.**_
|||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related party**
**(Yes or No)**|**This year**
|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**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**|**Balance held at period end**|
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
29/03/2022
67
## **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**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance
|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
## **Last year**
|**Last year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance
|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
29/03/2022
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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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
29/03/2022
69
## **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:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||38,540|23,000|
||3,302|1,790|
||766|464|
||-|-|
||42,608|25,254|
||||
||N/A||
||||
||N/A||
_**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**|**None**|**None**|
|---|---|---|
||||
|**Band**|**Number of employees**||
||**This year**
-|**Last year**
-|
|**£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**|-|-|
||||
|**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.**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
CC17a (Excel)
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**11.2 Average head count in the year The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|2|1|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|2|1|
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the payment**
**Please state the legal authority or reason**
**for making the payment**|**This year**|None|
|---|---|---|
||**Last year**|None|
||||
||**This year**|None|
||**Last year**|None|
|**Please state the amount of the payment (or value of any waiver of a**
**right to an asset)**|**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**|
|---|---|---|
||**£**
766|**£**|
|||464|
||||
||**1x full time and 2x part**
**time employees. Across**
**separate funds. Therefore,**
**whole amount per**
**employment separated**
**into funds**|**One employee on one**
**restrictied project. No**
**other employees across**
**the porject and nothing**
**between funds.**|
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme N/A 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 N/A 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 N/A 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 multiemployer plan to fund a deficit has been N/A 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)**
|**Analysis**|**Grants to institutions**|**Grants to individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Activity orproject1|-|-|-|-|
|Activity orproject2|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity orproject4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
_**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._**|**_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_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|**Last year:**
**13.3 Analysis of grants paid (included in cost of charitable activities)**|
|---|---|---|---|---|
|**Analysis**
|**Grants to institutions**
|**Grants to individuals**
|**Support costs**
**£**|**Total**
**£**|
|Activity or project 1|-|-|-|**-**|
|Activity or project 2|-|-|-|**-**|
|Activity orproject 3|-|-|-|**-**|
|Activity orproject4|-|-|-|**-**|
|**_Total_**|**-**|**-**|**-**|**-**|
_**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._**|**_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_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**|
||||-|
||||-|
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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**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.4 Impairment**
**_This year: Please provide a description of the eve_**
**_the recognition or reversal of an impairment loss._**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||**_nts and circumstances that led to_**|||||
|||||||
|**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_**
**_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**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning of
the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance ("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **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**
## **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:**_
|**15.7 Other disclosures**
**_(iii) Please provide the amount of contractual commitments_**
**_for the acquisition of intangible assets._**
**_the carrying amount that would have been recognised had the_**
**_assets been carried under the cost model._**
**_the effective date of the revaluation_**
**_(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._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**_(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._**|**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 Note**|**s to the accounts (cont)**
**_as heritage assets_**
**holding heritage assets**|**s to the accounts (cont)**
**_as heritage assets_**
**holding heritage assets**|**s to the accounts (cont)**
**_as heritage assets_**
**holding heritage assets**|**s to the accounts (cont)**
**_as heritage assets_**
**holding heritage assets**|**s to the accounts (cont)**
**_as heritage assets_**
**holding heritage assets**|**s to the accounts (cont)**
**_as heritage assets_**
**holding heritage assets**|
|---|---|---|---|---|---|---|
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation, management**
**and disposal of heritage assets.**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the year
Net book value at the end of the year
**Note 16 Heritage assets**
**_Please complete this note if the charity h_**
**16.1 General disclosures for all charities**
**16.3 Depreciation and impairments**
**16.4 Net book value**
**16.2 Cost or valuation**|||||||
||**Thisyear**|||**Lastyear**|||
||||||||
||||||||
||**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
**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:**_
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
**(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.**
**_any significant limitations on the valuati_**
**16.7 Analysis of heritage assets by class**
**16.8 Heritage assets (where heritage ass**
**_qualifications of independent valuer_**
**_the methods applied and significant ass_**
**_the name of independent valuer, if applic_**
**_the effective date of the revaluation_**|**_on_**
**or group distinguishing those**
**ets are not recoignised on the b**
**_umptions_**
**_able_**|**This**|**year**|**Last year**|**Last year**|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
|||**at cost and tho**
**alance sheet)**|**se at valuation**|||
||||**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
||||-|-|-|
||||-|-|-|
||||-|-|-|
||||-|-|-|
||||-|-|-|
||||-|-|-|
|||||||
||**This year**||**Last year**|||
|||||||
|||||||
|||||||
|||||||
## **16.9 Five year summary of heritage assets transactions**
||**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**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
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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)**
|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|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**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**
|**This year:**||||
|---|---|---|---|
|
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Last year:**
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**Listed investments**
**Social investments**
**Listed investments**
**Other investments**
**(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**
**17.3 If your charity holds investment properties, please comp**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for repairs**
**maintenance or enhancements**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**||||
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||
||**Thisyear**
**Lastyear**
**£**
**£**
- -
**Fair value at year end**
**Cost less impairment**
- -
- -
- -
-
-
- -
**lete the following note:**
**,**
-|||
||**Thisyear**|**Lastyear**||
|||||
|||||
|||||
||**,**|||
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**17.5 Guarantees**
**Please provide details and amount of any guarantee**
**behalf of a third party**
**Name of the entity or entities benefitting from those**
**Please explain how the guarantee furthers the charity**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple loans_**
**_made may be disclosed in aggregate provided that such_**
**_aggregation does not obsure significant information_).**
**Total**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**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**|**made to or on**
**guarantees**
**'s aims**|**This year**|**Las**|**t year**|**t year**|
|---|---|---|---|---|---|
|||**£**||**£**||
|||-||-||
|||-||-||
|||-||-||
|||-||-||
|||-||-||
|||-||-||
|||||||
|||**Thisyear**||**Lastyear**||
|||||||
|||||||
|||||||
|||||**This year £**
**Last year £**
- -
- -
- -
- -
- -
**This year £**
**Last year £**
- -
- -
- -
- -
**Last year**||
|||**_Description_**||**This year £**|**Last year £**|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
||**_Total_**|||-|-|
|||||||
|||**_Description_**||**This year £**|**Last year £**|
|||||-|-|
|||||-|-|
|||||-|-|
||**_Total_**|||-|-|
|||||||
|||**This year**||**Last year**||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
## **17.7 Additional information**
**This year Last year Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity 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.**
CC17a (Excel)
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79
**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.**
|**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**
**£**
**£**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
29/03/2022
80
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or 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**|**This year**
**£**|**Last year**
**£**|
||-|-|
||500.0|125.0|
||-|-|
||500.0|125.0|
**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)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
29/03/2022
81
## **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**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||1,877|555|-|-|
||-|-|-|-|
||-|-|-|-|
||408|1,574|-|-|
||-|-|-|-|
||2,285|2,129|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
**This year Last year**
_**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**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
29/03/2022
82
## **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**
**This year**
**This year**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting 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**
**This year**
**This year**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Last year**||
|||||
|||||
|||||
||**This year**|**Last year**||
|||||
|||||
|||||
CC17a (Excel)
29/03/2022
83
**Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
|**22.1 Please provide information about the significance of**
**financial instruments (eg. debtors, creditors, investments etc) to**
**the charity's financial position or performance, for example, the**
**terms and conditions of loans or the use of hedging to manage**
**financial risk.**
**22.2 If the charity has provided financial assets as a form of**
**security, the carrying amount of the financial assets pledged as**
**security and the terms and conitions related to its pledge should**
**be given here.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
CC17a (Excel)
29/03/2022
84
**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**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
|**Last year**||
|
**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
|**This year**
**Description of item**
**Estimate of financial effect**|**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**
CC17a (Excel)
29/03/2022
85
## **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**
**£**|
||-|-|
||-|-|
||14,768|6,509|
||-|-|
||14,768|6,509|
CC17a (Excel)
29/03/2022
86
## **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.**
None. We do not make investments, do not hold
credit instruments and do not hold market risk.
Debtors owing is £500 and would have no
material impact if unpaid.
None
None
None
**This year**
**Last year**|**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.**
None. We do not make investments, do not hold
credit instruments and do not hold market risk.
Debtors owing is £500 and would have no
material impact if unpaid.
None
None
None
**This year**
**Last year**|**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.**
None. We do not make investments, do not hold
credit instruments and do not hold market risk.
Debtors owing is £500 and would have no
material impact if unpaid.
None
None
None
**This year**
**Last year**|
|---|---|---|
||
None. We do not make investments, do not hold
credit instruments and do not hold market risk.
Debtors owing is £500 and would have no
material impact if unpaid.
|
None
|
||||
||None|None|
CC17a (Excel)
29/03/2022
87
## **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 reporting**_
|**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**|**This year**
**Last year**|
|---|---|---|
||
None|None
|
||||
||None|None|
CC17a (Excel)
29/03/2022
88
## **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 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**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Unrestricted fund|UR||5,771|15,325|-9,901|2|-|11,197|
|Lottery (COVID-19 community
fund)|R|COVID 19 increase in capacity for casework
for 6 months (fund closed in year)|-|16,050|-16,050|-|-|-|
|Hardship Fund|R|Provision of hardship good and services, credit
and other necessities|
56|3,683|-3,486|188|-|441|
|City Bridge Trust|R|Data and phone credit purchasing (fund closed
in year)|
-|2,400|-2,212|-188|-|0|
|Children in Need|R|Destitution casework|-1,127|30,607|-28,135|-|-|1,345|
|Charities Aid Foundation COVID 19|R|COVID 19 group work (fund closed in year)|-|1,500|-1,498|-2|-|0|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||4,700|69,565|- 61,282|-|-|12,983|
CC17a (Excel)
29/03/2022
89
**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**_
|**Fund names**|**Type PE, EE R**
**or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|---|---|
|Children in need|R|Anti-destitution project|6,156|22,955|-30,238|-|-|-1,127|
|Hardship|R|Provision of emergency accommodation,
goods.|21|2,166|-2,131|-|-|56|
|Unrestricted|UR|General expenditure outside project|4,189|7,100|-5,518|-|-|5,771|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||10,366|32,221|- 37,887|-|-|4,700|
CC17a (Excel)
29/03/2022
90
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|Underspend on grant which ended in year - Permission as small amount to
move over.|2.27|
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
## **This year**
**Planned use Purpose of the designation Amount**
## **Last year**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
29/03/2022
91
**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 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._**|||||||
||||||||
||||||||
## **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)**
_**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**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_Where an ex gratia payment has been made to a trustee, provide_**
**_an explanation of the nature of the payment._**
**_Please give details of why remuneration or other employment_**
**_benefits were paid._**|||||||
||||||||
||||||||
## **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**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-
|
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
|**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**
**There have been no related party transactions in the reporting period (True or False)**
|**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**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
|**_For any related party, please provide details of any guarantees_**
**_given or received._**
**_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._**|||||||
||||||||
||||||||
||||||||
CC17a (Excel)
29/03/2022
92