| is as f | ollow | s: | |
|---|---|---|---|
| Trustee | and | Chairman | Nigel Vhlliams |
| Trustee | Lucy Kirkpatrick | ||
| Trustee | lan Scott | ||
| Trustee | John Young | ||
| Trustee | and | Secretary | Vicky Banham |
| Trustee | and | Treasurer | Alastair Fisher |
| es nce | ||||
|---|---|---|---|---|
| Unrestricted | income | Endowment | Total this | Total last |
| funds | funds | funds | year | year |
| K | ||||
| F01 | F02 | F03 | F04 | F05 |
| 174 | 174 | 222 | ||
| 16,006 | ||||
| 16,2 | ||||
| 1, 8 |
||||
| , 28 | ||||
| 16,866 | 16,866 | 16,228 |
| Note 2 | Accounting policies |
Accounting policies |
|||
|---|---|---|---|---|---|
| This standard list ofaccounting policies has been applied by the charity. Where a different oradditional policy has been adopted then this is detailed in the box below. |
|||||
| INCOINING RESOURCES | |||||
| Recognition ofincoming resources |
These are included in the Statement of Financial Activities (SoFA) when: ~ the chadity becomes entitled to the resources; |
||||
| ~ the trustees are virtually certain they will receive the resources; and |
|||||
| Incoming resources related expenditure |
with | ~ the monetarv value can be measured with sufficient reliability. Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. |
|||
| Grants and donations | Grants and donations are only included in the SoFA when the charity has unconditional |
||||
| entitlement to the resources. |
|||||
| Tax reclaims on donations and gifts |
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. |
||||
| Contractual income performance related |
and grants |
This is only included in the SoFA once the related goods or services have been delivered. |
|||
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate oftheir value to the charity or the |
||||
| amount actually realised. |
|||||
| Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or |
|||||
| distributed by the charity. |
|||||
| Gifts in kind for use by the charity are included in the SoFA as incoming resources when |
|||||
| receivable. | |||||
| Donated services and facilities |
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and |
||||
| material. The value placed on these resources is the estimated value to the charity ofthe service or facility received. |
|||||
| Volunteer help |
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report. |
||||
| Investment income |
This is included in the accounts when receivable. |
||||
| Investment gains and |
losses | This includes any gain or loss on the sale of investments and any gain or loss resulting from |
|||
| revaluing investments to market value at the end ofthe year. |
|||||
| EXPENDITURE | AND | LIABILITIES | |||
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing |
the | |||
| charity to pay out resources. | |||||
| Governance costs | Include costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee |
||||
| meetings and cost ofany legal advice to trustees on governance or constitutional matters. |
|||||
| Where the charity gives a grant with conditions for its payment being a specific level ofservice |
|||||
| or output to be provided, such grants are only recognised in the SoFA once the recipient ofthe grant has provided the specified service or output. |
|||||
| Grants payable without performance conditions Support Costs ASSETS |
These are only recognised in the accounts when a commitment has been made and there no conditions to be met relating to the grant which remain in the control ofthe charity. Support costs include central functions and have been allocated to activity cost categories a basis consistent with the use of resources, eg allocating property costs by floor areas, or capita, staff costs by the time spent and other costs by their usage. |
are on per |
|||
| Tangible fixed assets by charity |
for use | These are capitalised ifthey can be used for more than one year, and cost at least F500. They are valued at cost or a reasonable value on receipt. |
|||
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. |
||||
| Stocks and work in progress | These are valued at the lower ofcost or market value. | ||||
| POLICIES ADOPTED | |||||
| ADDITIONAL DIFFERENT FROM |
TO OR THOSE |
NONE | |||
| ABOVE |
| ~ ~ ~ |
|||||
|---|---|---|---|---|---|
| Note 2 | Accounting policies |
||||
| This standard listofaccounting policies has been applied by the charity. Where a dif'ferent oradditional policy been adopted then thisis detailed in the box below. |
has | ||||
| INCOINING RESOURCES |
|||||
| Recognition ofincoming | These are included in the Statement of Financial Activities (SoFA) when: |
||||
| resources | ~ the charity becomes entitled to the resources; |
||||
| ~ the trustees are virtually certain thev will receive the resources; and |
|||||
| ~ the monetarv value can be measured with sufficient reliabilitv. |
|||||
| Incoming resources related expenditure |
with | Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. |
|||
| Grants and donations | Grants and donations are only included in the SoFA when the charity has unconditional |
||||
| entitlement to the resources. |
|||||
| Tax reclaims on donations and gifts |
Incoming resources from tax reclaims are included in the SoFA at the same time as the which they relate. |
gift to | |||
| Contractual income performance related |
and grants |
This is only included in the SoFA once the related goods or services have been delivered. |
|||
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate oftheir value to the charity or the |
||||
| amount actually realised. |
|||||
| Gifts in kind for sale or distribution are included in the accounts as gifts only when sold |
or | ||||
| distributed by the charity. |
|||||
| Gifts in kind for use by the charity are included in the SoFA as incoming resources when |
|||||
| receivable. | |||||
| Donated services and facilities |
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and |
||||
| material. The value placed on these resources is the estimated value to the charity ofthe service or facility received. |
|||||
| Volunteer help |
The value ofany voluntary help received is not included in the accounts but is described trustees' annual report. |
in the | |||
| Investment income |
This is included in the accounts when receivable. |
||||
| Investment gains and |
losses | This includes any gain or loss on the sale ofinvestments and any gain or loss resulting |
from | ||
| revaluing investments to market value at the end ofthe year. |
|||||
| EXPENDITURE | AND | LIABILITIES | |||
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing |
the | |||
| charity to pay out resources. | |||||
| Governance costs | Include costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee |
||||
| meetings and cost ofany legal advice to trustees on governance or constitutional matters. |
|||||
| Where the charity gives a grant with conditions for its payment being a specific level ofservice |
|||||
| or output to be provided, such grants are only recognised in the SoFA once the recipient grant has provided the specified service or output. |
ofthe | ||||
| Grants payable without | These are only recognised in the accounts when a commitment has been made and there |
are | |||
| performance conditions SupportCosts ASSETS |
no conditions to be met relating to the grant which remain in the control ofthe charity. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use ofresources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. |
||||
| Tangible fixed assets by charity |
for use | These are capitalised ifthey can be used for more than one year, and cost at least f500. They are valued at cost or a reasonable value on receipt. |
|||
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate ofmarket value. |
||||
| Stocks and work in progress | These are valued at the lower ofcost or market value. | ||||
| POLICIES ADOPTED | |||||
| ADDITIONAL DIFFERENT FRONI |
TO OR THOSE |
NONE | |||
| ABOVE |
| incoming | reso | urces may be | further anal | yse | d ifthis would help the rea | der ofthe | accounts. | |
|---|---|---|---|---|---|---|---|---|
| This year | Last year | |||||||
| E | ||||||||
| Voluntary | income | Membershi | donations | 460 | 460 | |||
| Total | 460 | 460 | ||||||
| Other income | ||||||||
| Total | ||||||||
| Investment | income | Hampshire | bank interest (paid) | 78 | 106 | |||
| Hampshire | trust bank interest (accrued) | 122 | ||||||
| Redwood | bank interest accrued | 74 | ||||||
| Total | 152 | 228 | ||||||
| Incoming | resources from | |||||||
| charitable | activities | |||||||
| Total | ||||||||
| Other incoming | resources | Gift aid claim | accrued | 100 | 100 | |||
| Total | 100 | 100 |
| Note 4 Resources |
expended | Analysis ofresources expended may be further analysed ifthis would help |
Analysis ofresources expended may be further analysed ifthis would help |
Analysis ofresources expended may be further analysed ifthis would help |
the reader ofthe accounts. | the reader ofthe accounts. | ||
|---|---|---|---|---|---|---|---|---|
| Anal sis | This year | Last year | ||||||
| Costs ofgenerating | ||||||||
| voluntary | income | |||||||
| Total | ||||||||
| Fundraising | trading | |||||||
| costs | ||||||||
| Total | ||||||||
| Investment | ||||||||
| management | costs | |||||||
| Total | ||||||||
| Charitable | activities | |||||||
| Total | ||||||||
| Governance | costs | Administration 8 |
osta e | 74 | ||||
| Total | 74 |
| Analysis ofdebtors | Analysis ofdebtors | Amounts | fallin | due within one | ear | Amounts | fallin | due after more than | one | ear |
|---|---|---|---|---|---|---|---|---|---|---|
| This ear |
Last | ear | This | ear | Last | ear | ||||
| Trade debtors | ||||||||||
| Other debtors | 100 | 100 | ||||||||
| Prepayments | and | |||||||||
| accrued income | 74 | 122 | ||||||||
| Total | 174 | 222 |