|Annual|Annual|Re ort ofthe Trustees|Re ort ofthe Trustees|||||| |---|---|---|---|---|---|---|---|---| |Author: Steven Simpson,
Version: 1.0|||Chair||Date: 13'"
Pa es:7||November|2023| |1.0 Reference information||||||||| |Charity|Name||WM Funders
Network|||||| |Charity|Registration||1173579|||||| |Number||||||||| |Principal|Office||Holligworth
House|||||| ||||109Court Oak Road|||||| ||||Harborne|||||| ||||Birmingham|||||| ||||6179AA|||||| |Trustees|||Steven Simpson|(Chair) apt. November|||2021|| ||||Melinda
Connelly
apt. June||2017|||| ||||Tina Costello apt. December 2020|||||| ||||Peter Cunnison|apt. November||2022||| ||||Peter Hardisty apt. November 2019|||||| ||||Wesley Lovett apt. January||2023|||| ||||Debbie Pippard|apt. June 2017||||| ||||Pauline Roche apt. June 2017|||||| ||||Austin
Rodriguez|apt. December 2020||||| ||||Stuart Ashmore|apt. April 2021||||| |Persons|of|Significant|Dipali Chandra,|Secretariat||||| |Control||||||||| |Bank|||Lloyds Bank|||||| ||||32-34Alcester Road South|||||| ||||Kings Heath|||||| ||||Birmingham|||||| ||||6147PU|||||| |Independent||Verifier of|Nick Wallace|||||| |These Accounts||||||||| ## ## ## ## ## ## ## ## ## ## ## ||||02:|||||||| |---|---|---|---|---|---|---|---|---|---|---| ||||6I
FS|Unmstricted|Restricted
income|Endowment|Total this||Total|last| ||||10|funds
E|funds
f|funds
K|year
E||year
K|| |Fixed assets||||F01|F02|F03|F04||F05|| |Intangible assets||(Note 15)|801|||||||| |Tangible assets||(Note 14)|802|||||||| |Heritage assets||(Note 16)|803|||||||| |Investments||(Note 17)||||||||| |||Total fixed assets|805|||||||| |Current assets||||||||||| |Stocks||(Note 16)|805|||||||| |Debtors||(Note 10)|807|||||||| |Investments||(Note 17.4)|805|||||||| |Cash at bank and|in|hand (Note 24)|809||||||12,443|| ||Total current assets||810|||||||| |Creditors: amounts||falling due within||||||||| |one year
(Note 20)|||811||||||7,000|| |Net cunent||assets/(liabilitiesj|812|||||||| |Total assets less||cunent liabilities|815|||||||| |Creditors: amounts||falling due after||||||||| |one year|(Note 20)||814|||||||| |Provisions for liabilities|||815|||||||| |Total net assets orliabilities|||815|12,675|||12,675||5,443|| |Funds ofthe Charity||||||||||| |Endowment
funds|(Note 27)||817|||||||| |Restricted income|funds (Note 27)||818|||||||| |unrestricted
funds|||819||||||5,443|| |Revaluation
reserve|||820|12,675|||12,675|||| |||Total funds|821|||||||| |Signed by one or two|trustees on behalf ofall||||||||Date of|| |the trustees||||Signature||Print Name|||approval|| |||||||||dd/mml||| |||||||P'.Me@)A
S.Sil4LP54+||Z.XI &i/ac~
'E
&I
Vo||| |||||||~
~|||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Note 2||||||Accounting
policies|||||| |2.2 INCOME|||||||||||| |This stendsnf||||list ofaccoun/ing
policies has been app/ied
by the char//y except for those licked "Nc"or "IV'/afi
yytws a|||||||| |di/lbrenl or||addi/iona/|||policy|has been adopfed then this is de/s//sd
in the box below.|||||| |Recognltlon|||ofincome|||These sre included
in the Statement ofFinancial ActiviTies (SoFA)when:|||||| |||||||~
the charity becomes entitled to the resources;|||||| |||||||it Is more Ukely than not that the trustees
will receive the resources; end|||Yes|No|N/a| |||||||~
the monetary
value can be measured
with sufiicient
reliability.|||||| |||||||There has been no offsetting ofassets and Uabilities, or income and expenses, unless||required|or Yes|No|N/a| |unsetting||||||permitted
by the FRS 102SORP or FRS 102.|||||| ||||||||||Yes|No|N/a| |||||||Grants snd donations sre only included
in the SoFA when the general income|||||| |Grants and donaeons||||||recognition
criteria are met (5.10to 5.12FRS102SORP).|||||| |||||||In the case ofperformance
related grants, income must only be recognised to the extent|||||| |||||||that the charity has provided the speciTied goods or servloes as entitlement
to the grant|||||| |||||||only occurs when the performance
related conditions are met (5.16FRS 102SORP).|||||| |Legacies||||||Legacies are included
in the SOFA when receipt is probable, that is, when there has|||||| |||||||been grant ofprobate, the executors have established
that there are suflicient assets||in|||| |||||||the estate and sny conditions
attached to the legacy are either within the control ofthe|||||| |||||||charity or have been meL|||||| |Government|||grants|||Ths charity has received government
grants
in the reporting
period|||||| |||||||Gilt Aid receivable
Is included
In income when there isa valid declaration
from the donor.|||||| |Tax reclaims|||on|||Any Gift Aid amount recovered on a donation
isconsidered
to be part ofthat gift and|Is||Yes|No|N/a| |donations||and||gifts||treated as an addition to the same fund as the iniTisl donation
unless the donor orthe|||||| |||||||terms ofthe appeal have spedfied otherwise.|||||| |Contractual|||income||and|This Is only included
in the SoFA once the charily hss provided
the related goods or|||es|No|N/a| |performance|||related|||services or met the performance
related condiTions.|||||| |greiits|||||||||||| |Donated|goods|||||Donated goods are measured
atfair value (the amount for which the asset could be
exchanged)
unless impractical
todoso.|||||| |||||||The cost ofany stock ofgoods donated for distribubon
to benellciaries
isdeemed to be|||||| |||||||the fair value ofthose gifts at the time oftheir receipt and they are recognised
on receipt.|||||| |||||||In the reporfing
period
in which the stocks are distributed,
they ara recognised as sn|||||| |||||||expense etthe carrying amount ofthe stocks at distribution.|||||| |||||||Donated goods for resale are measured at fair value on Initial recognition,
which is the|||||| |||||||expected proceeds from sale less the expected costs ofsale, and recognised
in 'Income|||||| |||||||from other trading
acfivities' with the corresponding
stock recognised
in the balance|||||| |||||||sheeL
On ils sale the value ofstock is charged
against
'Income from other trading|||||| |||||||activities' snd the proceeds from
sale are also recognised as 'Income from other trading|||||| |||||||activiTies'.|||||| |||||||Goods donated for onrtioing
use by the charity are reoognlsed as tangible fixed assets|||||| |||||||snd included
in the SoFAss incoming
resources when receivable.|||||| |||||||Gifts In kind for use by the charity ars Included
in the SoFA as Income from donations|||||| |||||||when receivable.|||||| |Donated services and||||||Donated services and fscilifies sre induded
in the SOFA when received at the value of|||||| |faclgtles||||||the gift to the charity provided the value ofthe gifi can be measured
reliably.|||||| |||||||Donated services and facilities that are consumed
immediately
are recognised as income|||||| |||||||with an equivalent
amount recognised as an expense under the appropriate
heading|in||||| |||||||the SOFA.|||||| |Support cosbi||||||The charity has incurred
expenditure
on support costs.|||||| |Volunteer|help|||||The value ofany voluntary
help received Is not included
in the accounts
but is described
in the trustees'
annual
report.|||Yes|No|N/a| |Income from|||Interest,|||This Is included
In the accounts when receipt is probable and the amount receivable can|||||| |royaklas|and||dividends|||be measured
reliably.|||||| ||||||||||Yes|No|N/s| |Income from|||membership|||Membership
subscriptions
received
In the nature ofs gift ere reoognised
In Donations|||||| |subscrlptlons||||||and Legacies.|||||| |||||||Membership
subscriptlons
which gives s member ths nght to buy services or other|||es|No|Na| |||||||benefits sre recognised ss income earned
from the provision ofgoods and services as|||||| |||||||income from chsfitable
adiviTies.|||||| |||||||Insurance claims are only induded
in the SoFA when the general
income recognition|||Yes|No|N/a| |alaims|||||criteria ars met (5.10ta 5.12FRS102SORP) and are included as an item ofother
Income in the SoFA.|||||| |---|---|---|---|---|---|---|---|---|---|---| ||||||This Includes any realised or unrealised
gains orlosses on the sale ofinvestments|and||||| ||||||any gain or loss resulfing
from revaluing
investments
to market value atthe end ofthe|||||| ||||||YMr.|||||| |2.3EXPENDITURE|||||AND LIABILITIES|||||| |Llabglty recognition|||||Lisbfiltles are recognised
where
ItIs more Ukely than not that there isa legal or|||Yes|No|N/s| ||||||constructive
obfigatlon
committing
the charity to pay out resources snd the amount|ofthe||||| ||||||obligation can be measured
with reasonable
certainty.|||||| |Governance
casts|||d
ri
and support||Supporimm
hsm been allocated
bemmn
go ernsnce costs and other suppori.
Governance
costs comprise
sfi costs involving
public accountabfilty
ofthe charity and Its
compliance
with regulation
and yxxl pmcficm|||es|o|a| ||||||Support costs Include central functions
and have been allocated to activity cost|||Yss|No|N/s| ||||||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 snd other costs by their usage.|||||| |Grants with psrformanae|||||Where the charity gives a grant with conditions far its payment
being a speciTic level
service or output to bs provided,
such grants are only recognised
in the SoFA once|of
the||||| ||||||rsdplsnt ofths grant has provided the specitled
service or output.|||||| |Grants payable without
performance
conditions|||||Where there sre no conditions
attaching
toths grant that enables the donor charity to
realistically
avoid the commitment,
a Uabifity for ths full funding
obligation
must be
recognised.|||||| |Redundancy||cost|||The charity made no redundancy
payments
during the repor6ng
period.|||||| |Deferred income|||||No material
Item ofdeferred
Income has bann Induded
in the accounts.|||||| ||||||charity|||||| |Cmdltom|||||The charity has creditors which am measured at settlement
amounts
less any trade
discounts|||||| ||||||A Uabfilty Is measured
on recognltlon at Its historica cost and then subsequently|||||| |Provisions|for liabgNes||||measured
atthe best estimate ofthe amount required to setge the obligation stthe|||||| ||||||reporting
date|||||| |BasicSnanclal
Instruments|||||The
account for basic financial instruments
on initial recognition ss per
paragraph
11.7FRS102SORP. Subsequent
measurement
isss per paragraphs
11.17
to 11.19,FRS102SORP.|||||| |2.4ASSETS||||||||||| |Tangible fixed|||assets for||These are capitalised
ifthey can be used for mors than one year, and cost at least|||||| |use by charity||||||||||| ||||||They are valued at cost.|||||| ||||||The depreciation
rates and methads
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|||Yes|No|N/s| ||||||physical substance
but srs identifisble
and are controlled
by the charity through
austody|||||| ||||||or legal rights.
The smortisstion
rates and methods
used are disclosed
in note 9.5|||||| ||||||||||No|Na| ||||||They ars valued at cost.|||||| |Heritage assets|||||The charity has heritage assets, that Is, non-monetary
assets with historic, artistic,|||||| ||||||scientific, technological,
geophysical
orenvironmental
qualities
that are held
snd|||||| ||||||maintained
prlndpafiy
for their contribution
to knowledge
snd culture.
The depreciation|||||| ||||||rates and methods
used ss disclosed
in note 9.6.1AL|||||| |||||||||Yes|No|N/a| ||||||They are valued at cost.|||||| |Investments|||||Fixed asset investments
in quoted shares, traded bonds and slmfiar Investments
are|||||| ||||||valued at Infilafiy at cost and subsequently
atfair value (their market value) at the year|||||| ||||||snd. The same treatment
is applied to unlisted
investments
unless fair value cannot|bs||||| ||||||measured
reliably
in which case it is measured at cost lees Impairment.|||||| ||||||Investments
held for resale or pending
their sale and cash and cash equivalents
with|a||||| ||||||maturity dale ofless than
1 year sre treated as current asset Investmsnts|||||| |Stocks and|work|||in|Stocks held for sale ss part ofnonmha/itable
trade are measured atthe lower orcost or net|||Yes|No|N/a| |pmgmss|||||reslisable value.|||||| ||||||Goods or services provided ss part ofa charitable
activity are measured
at net realissble||value|||| ||||||based on the service potential
provided
by Items ofstack.|||||| |||||||||Yes|No|N/a| ||||||Work in progress is valued atcost less any foreseeable loss that is likely to occur on|the contracL||||| ||||||Debtors (including
trade debtors and loans receivable) are measured
on Inltlalrsoognfilon||st|Yee|Na|N/a| |Debtors|||||settlement
amount
after any trade discounts
or amount advanced
by the charity.
Subsequently,|||||| ||||||they sre measured
at the cash or other considera5on
expected to be received.|||||| ||||||The charity has has Investments
which
It holds for resale or pending their sale and cash and cash
ehwni
AI
I
Ih
Vh
I
I
A
h
A
Ii
A
h|||Yes|No|N/a| |Current asset Investments|""".
'
equivalents|with a maturity date of less than one year held for investment|with a maturity date of less than one year held for investment|purposes|rather than to| |---|---|---|---|---|---| ||meet shod|term cash commitments|as they fall due.||| ||They are valued at fair value except where they qualify as basic financial|||instruments.|| |POLICIES ADOPTED|NIA||||| |ADDITIONAL TO OR|||||| |DIFFERENT FROM|||||| |THOSE ABOVE|||||| |Note 3|||||Analysis of|Analysis of|Analysis of|Analysis of|income|income|income||||Rssincisu||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||Unrestricted|income|Endowment|||| |||||||||||||||funds|funds|funds|Total funds|Prior year|| ||||||||Anal||sis||||||||8|8|| |Dohatlohs|||Donations|||and|ifts|||||||10425|||10425|12|500| |and legades|||Gift Aid||||||||||||||||| ||||Le acies||||||||||||||||| ||||General|grants provided|||||by government/other||||||||||| ||||Membership
w
i'|||subscriptions||||and sponsorships
h||||7,840|||7,840|7,263|| ||||Donated||oods||facilities||and||services||||||||| ||||Other|||||||||||45|||||83| ||||||||||||||Total|18,310|||18,310|19,846|| |Charitable|||||||||||||||||||| |activities:|||||||||||||||||||| ||||Other||||||||||||||||| ||||||||||||||Total||||||| |Other trading|||||||||||||||||||| |activities:|||||||||||||||||||| |||Other|||||||||||||||||| ||||||||||||||Total||||||| |Income|from||Interest|income|||||||||||||||| |Ihvaathlantm|||Dividend||income||||||||||||||| ||||Rental and|||leasin||income|||||||||||| |||Other|||||||||||||||||| ||||||||||||||Total||||||| |Separate|||||||||||||||||||| |material|item||||||||||||||||||| |ofIncome:|||||||||||||||||||| ||||||||||||||Total||||||| |Other:||Conversion||||ofendowment|||funds|||into income|||||||| |||Gain on||disposal|||of|a tangible|||fixed asset||held||||||| ||||I|||wrl|||||||||||||| |||Gain cn||disposal|||of|a programme||||related|||||||| ||||m||||||||||||||||| |||Royalties|||from the exploitation||||||of|intellectual|||||||| |||Other|||||||||||||||||| ||||||||||||||Total||||||| |TOTAL|INCOME|||||||||||||18310|||18310|19846|| |Other information:|||||||||||||||||||| |Ag income in the prior year||||||was unrestricted|||||except for:||||||||| |(please provide||description||||and amounts)|||||||||||||| |Where sny endowment
fund||||||is converted|||Into||Income in the||||||||| |reporting|period, please|||give the|||reason for|||the conversion.|||||||||| |Where any endowment
fund||||||ls converted|||Into||income In the||||||||| |prior period, please give||||the reason||||for the||conversion.|||||||||| |Within the Income Items||||above the fogowlng|||||||hams are||||||||| |materlah|(please||disclose||the nature, amount||||||and|any prior|||||||| |year amounts)|||||||||||||||||||| |Note 4||Analysis ofreceipts ofgovernment|Analysis ofreceipts ofgovernment|grants|||| |---|---|---|---|---|---|---|---| ||||||||This year| |||||Desert|ion||R| |Government|grant 1||||||| |Government|grant 2||||||| |Government|grant 3||||||| |Other|||||||| |||||||Total|| ||||||||Last year| |||||Description|||| |Government|grant 1||||||| |Government|grant 2||||||| |Government|grant 3||||||| |Other|||||||| |||||||Total|| ||||This|ar||Last year|| |Please provide details ofany|||||||| |unfuNlled
conditions and other|||||||| |contingencies|atlaching|to grants|||||| |that have been recognised|||In income.||||| ||||This year|||Last year|| |Please give details ofother forms of|||||||| |government|assistance|from which|||||| |dre charity has dimctly||benefited.|||||| |Seconded staff||| |---|---|---| |Use ofproperty||| |Other||| |||This year| |Please provide details|ofthe|| |accounting
policy for|the recognition|| |and valuation ofdonated goods,||| |facilities and services.||| |Please provide details|ofany|| |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
ofunpaid|volunteers.|| |This|year|||Last|year| |---|---|---|---|---|---| ||R||||| |||Last|year||| |Note 6|Analysis of|Analysis of|expenditure||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||This|year|||||Last|year|| |||||||||||Residctsd|||| ||||unrestricled|Rsstrlcled||Sndnwlllenl|||unreslricled|income||snduwmenl|| |Analysis
Expenditum
on raisin|funds:||funds|income funds||funds|Total funds
8||funds|funds||funds|Total funds
8| |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|||||||||||||| |acfivi|||||||||||||| |Advertising,
marketing,|direct|mail and|1 262||||1|262|3,681||||3,681| |Start up costs incuned|in generating||||||||||||| |new source offuture income|||||||||||||| |Database development|costs||||||||||||| |Other trading activities|||||||||||||| |Investment
management|costs:||||||||||||| |Porffolio mana
ament costs|||||||||||||| |Cost ofobtaining
investment||advice|||||||||||| |Investment
administration
costs|||||||||||||| |Intellectual
properly
licencing||costs|||||||||||| |Rent collection, property|repairs and||||||||||||| |maintenance
charges|||||||||||||| |Total expenditure
on raising||funds|1,262||||1,282||3.681||||3,681| |Expendhure
on charitable activities:|||||||||||||| |Secr8t8n8t costs|||16,600||||18600||16,300|500|||16800| |Events costs|||||||||||||| |Postage Istationery|||||||||||||| |Total expenditure
on charitable
acgviTies|||16600||||16|600|18.300|500|||16.800| |Separate material
Item|ofexpense||||||||||||| |Total|||||||||||||| |Other|||||||||||||| |Membershi
ISubscri
tion costs|||216|||||216|||||| |Total other expenditure|||||||||||||| |TOTAL EXPENDITURE|||18,078||||18,078||19,981|500|||20,| |Other information:|||||||||||||| |Analysis ofexpenditure|on|charitable|acbviTies||||||||||| ||||||This|sr||||Last||r|| |Activity or programme|||Acffvltlss
undertaken
direct|Grant
funding
of
SSBvltles||Support
Costs|Total this
Teer||Acffvldes
undertaken
dlrecff|Grant
funding of
sctlumes||Support
Costs|Tot81 last| |Actlv
1|||||||||||||| |Antic'
2|||||||||||||| |Other|||||||||||||| |Tolnl|||||||||||||| ## |Please explain|the|nature ofeach extraordinary|item occurring in the period.||| |---|---|---|---|---|---| |||||This year|Last year| |||Description||E|R| |Extraordinary|item|1|||| |Extraordinary|item|2|||| |Extraordinary|item|3|||| |Extraordinary|item|4|||| |Total extrordinary||items|||| ## |||||Amount|received|Amount|paid out|Balance held at period end|Balance held at period end| |---|---|---|---|---|---|---|---|---|---| |Descrl|ptlonlname|ofparty|Related
party(Yes|This year|Last year|This year|Last year|This year|Last year| ||||or No||||||| ||Balance held at|eriod end| |---|---|---| ||This year|Last year| |Total||| ## ||This year||||||| |---|---|---|---|---|---|---|---| ||Support cost|Raising funds|Activity 1|Activity 2|Activity 3|Grand total|Basis ofallocation| ||(examples)||||||(Describe method)| ||Governance||||||| |'|Other||||||| ||||||trav&ty||| ||Total||||||| ## |Last year||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |upportcost|Raising|funds|Activity|1|Activity|2|Gran|total|ass|allocation| |(examples)|||||||||(Describe method)|| |Governance||||||||||| |Other||||||||||| |Total||||||||||| ## |was paid please enter TI'in the appropriate
box(es).|||||| |---|---|---|---|---|---| |||||This year|Last year| |Independent
examiner's
fees|||||| |Assurance services other than audit or independent|examination||||| |Tax advisory fees|||||| |Other fees (for example: financial advice, consultancy,||accountancy|services) paid||| |tothe independent
examiner|||||| ## ## ## |Total amount of payment|| |---|---| |The nature ofthe payment|(cash, asset| |etc.)|| |he pe|riod.||| |---|---|---|---| |This|year|Last|year| |This|year|Last|year| |The extent ofredundancy|funding at the balance sheet|funding at the balance sheet|date| |---|---|---|---| |Please state the accounting||policy for any redundancy|or| |termination
payments|||| ## ## ## |13.1|Anal|ysis ofgrants paid (i|ncluded
in costofcharit|able
activities)||| |---|---|---|---|---|---|---| ||||rants to|||| |||Analysis|Institutions|Grants to individuals|Support costs|Total| |Activi|of|roect 1||||| |Activi|or|ro'ect 2||||| |Activi|or|ro'ect 3||||| |Acfvi|or|ro'ect 4||||| |||Total||||| ## |||||||Please provide| |---|---|---|---|---|---|---| |||||||detags ofcharity's| |Ny charity has made granfs|loparticularinstltutlons|that am material In the|||Yes|VRL.| |contmrf ofIts grantmaking.|Details offhe insfitudon|supported,|purpose ofthe|||| |grant and total paid toeach|insfNudon isavailable|on the charity's||web site.||| ||||||No|Provide details
below| |Names of|institution|||Purpose||Total amount of
rants
aid E| |Last year:|Last year:|||||||| |---|---|---|---|---|---|---|---|---| |13.3Anal|Isof|rants|aid|Included|In cost ofcharitable|activities||| ||||||Grants to|||| ||Analysis||||institutions|Grants to individuals|Support costs|Total| ||||||||K|K| |Activity or|project 1|||||||| |Acevity or|project 2|||||||| |Acbvity or|project 3|||||||| |Activity or|project 4|||||||| ||Tofsl|||||||| ## ## ||||||Freehold|land a|Otherlsnd a|Plant,|Fixtures, fittings|Total| |---|---|---|---|---|---|---|---|---|---|---| ||||||buildings||bugdlngs|machinery|snd equipment|| |||||||||and motor||| |||||||||vehicles||| |At the beginning||ofthe year||||||||| |Additions||||||||||| |Revaluations||||||||||| |Disposals||||||||||| |Transfers *||||||||||| |At end ofthe|year|||||||||| |14.2Depreciation||and impairments||||||||| |||||Basis|SLor RB|(Straight|SLorRB|SLor RB|SLor RB|SLor RB| ||||||Line or Reducing|||||| ||||||Balance)|||||| |||||~Rate||||||| |At beginning|ofthe year|||||||||| |Disposals||||||||||| |Depreciation||||||||||| |Impairment||||||||||| |Transfers*||||||||||| |At end ofthe|year|||||||||| |14.3 Net book value||||||||||| |Net book value at||the beginning|ofthe year|||||||| |Net book value at||the end ofthe|year|||||||| |14.4 impairment||||||||| |---|---|---|---|---|---|---|---|---| |This year: Please provide adescription ofthe events and circumstances||||that||||| |led to the mcognition ormversal ofan impairment|loss.|||||||| |Lastyear:
Please provide adescription
ofthe events and cimumstances||||that||||| |led to the mcognition orreversal ofan impairment|loss.|||||||| |14.5 Revaluation||||||||| |Ifan accounting policy ofrevaluation
isadopted,|please pmvide:||||This|sr|Last|sr| |the etfecgve date ofthe revaluation||||||||| |gre name ofindependent
valuer, ifappgcable||||||||| |the methods applied and signfgcant assumpgons||||||||| |the canying amount that would have been mcognised had||the|assets been|||||| |canted under the costmodel.||||||||| |14.6 Other disclosures||||||||| ||||||This|year|Last|year| |(lj Please staie the amount ofbonowing costs, ifany, capitali sad In the||||construction of||||| |tangible fixed assets and the capitalisagon
rate used.||||||||| |(II) Please provide the amount ofcontractual
commitments||forthe acquisition oftangible||||||| |gxed assets.||||||||| |Plij
Detags ofthe existence and canying amounts|ofproperty,||plant and|||||| |equipment
to which the charity has restricted titte|or that am pledged as|||||||| |security forliabilities.||||||||| ||||Research &|Patents and|Other|Total||| |---|---|---|---|---|---|---|---|---| ||||development|trademarks||||| |At beginning|ofthe year|||||||| |Additions||||||||| |Disposals||||||||| |Revaluations||||||||| |Transfers *||||||||| |At end ofthe|year|||||||| |15.2Amortisation||and impairments||||||| |||'*Basis|SLor RB|SL or RB|SLor RB|SLor RB|Straight|Line| ||||||||( SL")or|| ||||||||Reducing|| ||||||||Balance|| ||||||||("RB")|| |||Rate||||||| |At beginning|ofthe|year||||||| |Disposals||||||||| |Amortisation||||||||| |Impairment||||||||| |Transfers"||||||||| |At end ofyear||||||||| |15.3 Net book value||||||||| |Net book value at the beginning||||||||| |ofthe year||||||||| |Net book value at the end ofthe||||||||| |year||||||||| |15.5impairment||| |---|---|---| |This year:||| |Please provide a description ofthe events and||| |circumstances
that led to the recognition orreversal ofan||| |impairment
loss.||| |Last year:||| |Please provide a description ofthe events and||| |circumstances
that led to the recognition orreversal ofan||| |impairment
loss.||| |15.6 Revaluation||| |Ifan accounting
policy ofrevaluation is adopted, please provider||| ||This year|Last year| |the effective date ofthe revaluation||| |the name ofindependent
valuer, ifapplicable||| |the methods applied||| |the carrying amount that would have been recognised||| |had the assets been carried under the costmodel.||| |15.7 Other disclosures||| |(i) Ifyour intangible asset was acquired by way ofgrant,||| |provide value oninitial mcognition
and carrying amount||| |ofthe asset.||| |(g)
Details ofthe canying amounts ofanyintangible||| |assets to which the charity has restricted title or that are||| |pledged as security for liabilities.||| |(iii)
Please provide the amount ofcontractual||| |commitments
forthe acquisition ofintangible assets.||| |(iv) State the amount ofmsearch and development||| |expenditure
recognised as expenditum
in the year.||| |(v)
Please detail the headingsin
the SOFA in which a||| |charge for amortisation
ofintangible assets isincluded.||| |(vi) For any material intangible
assets, please provide a||| |description, its carrying amount and any remaining||| |amortfsation
period.||| |Note 16|Heritage assets|| |---|---|---| |Please complete
ftrls note ifthe charity has heritage assets||| |16.1 General|disclosures for all charities holding|heritage assets| |||This year| |(i)
Explain|the nature and scale of|| |heritage assets held.||| |(il)
Explain|the policyfor the|| |acquisition,|preservation,|| |management|and disposal ofheritage|| |assets.||| ||||||This year|||Last year|| |---|---|---|---|---|---|---|---|---|---| |(i)
Explain|the nature and scale of||||||||| |heritage assets held.|||||||||| |(il)
Explain||the policyfor the|||||||| |acquisition,||preservation,|||||||| |management||and disposal of|heritage||||||| |assets.|||||||||| |16.2 Cost or||valuation|||||||| |||||Heritage asset|Heritage asset|Heritage asset|Heritage asset|Total|| |||||1|2|3|4||| |At beginning||ofthe year|||||||| |Additions|||||||||| |Disposals|||||||||| |Revaluations|||||||||| |Transfers *|||||||||| |At end ofthe||year|||||||| |16.3Depmciation
and impairments|||||||||| ||||Basis||||||Straight Line| ||||||||||("SL")or| ||||||||||Reducing| ||||||||||Balance| |At beginning|ofthe year||||||||| |Disposals|||||||||| |Depreciation|||||||||| |Impairment|||||||||| |Transfers*|||||||||| |At end ofyear|||||||||| |16.4 Net book value|||||||||| |Net book value at the beginning|||ofthe||||||| |year|||||||||| |Net book value at the end ofthe|||year||||||| ## ## ## ## |the effective|dale ofthe n.valuation| |---|---| |the name ofindependent
valuer, Ifapplicable|| |qualwcations|ofindependent
valuer| |the methods|applied and slgnlficant assumptions| |any sfgnihcant|limitations
on the valuation| ## |At valuation|At cost Group|Total| |---|---|---| |Group A|8|| |Carrying|amount at the beginning|ofthe| |---|---|---| |period||| |Additions||| |Disposals||| |Depreciation/impairment||| |Revaluation||| |Carrying|amount at the end of period|| ## |||This year|Last year| |---|---|---|---| |(i)
Explain the reason why heritage|||| |assets have not been recognised|on||| |the balance sheet.|||| |(il) Describe the significance
and|||| |nature ofheritage assets.|||| |(iii) Disclose information
that is|||| |helpful
in assessing
the value of|||| |heritage assets.|||| |(iv)
Explain the reason why itis|not||| |practicable to obtain a valuation|of||| |heritage assets.|||| |16.9Five year summary ofheritage|16.9Five year summary ofheritage|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 8 - carrying|amount|||||| |Group C||||||| |Other||||||| |Total disposals||||||| ## |17.1Fixed assets i|nvestm|ent|s
(|please provide|please provide|foreach cla|ss ofinvestme|nt)||| |---|---|---|---|---|---|---|---|---|---|---| |||||Cash acash
equivalents||Listed
Investments|Investment
properaee|Social
investmenls|Other|Total| |Carrying
(lair) value at|beginning||of|||||||| |period||||||||||| |Add: addgons to investments||during||||||||| |period*||||||||||| |Less: disposals at carrying value||||||||||| |Less: impairrnents||||||||||| |Add: Reversal ofimpalrments||||||||||| |Add/(deduct):
transfer|in/(out)|in|the|||||||| |period||||||||||| |Add/(deduct):
net gain/(loss)||on||||||||| |revaluation||||||||||| |Carrying
(fair) value at|end ofyear|||||||||| |*Please specify additions
resulling
parties||||from||||||| |acquisitions
through|business||combinations,||if|||||| |any.||||||||||| ## ## |Fair|value|at|year|end|Cost|less|Impairment| |---|---|---|---|---|---|---|---| |Fair|value|at|year|end|Cost|less|Impairment| |17.3 Ifyour charity holds investment||properties,|properties,|please complete the fogowlng|please complete the fogowlng|please complete the fogowlng|please complete the fogowlng|note:|||| |---|---|---|---|---|---|---|---|---|---|---|---| |||||||This year|||Last year||| |(i)
Explain the methods
and significant
determining
the fair value ofInvestment||assumptions
property
held|||in
by the||||||| |charity|||||||||||| |(g)
Name or independent
valuer, ifapplicable,
end||||relevant|||||||| |qualifications|||||||||||| |(iii)
Provide details ofany restrictions|on||the ability|to reagse|||||||| |investment
property or on the reminance||ofincome||or|||||||| |dispose l proceeds|||||||||||| |(iv)
Explain any conhactual
obligations||for the purchase,|||||||||| |construction
or development
ofinvestment|||proPerty|orfor|||||||| |repairs, maintenance
or enhancements|||||||||||| |17.4 Please provide a breakdown
of|current asset||||Investments,|ifapplicable,|agreeing||with the balance sheet.||| |Analysis ofcurrent asset investments||||||This year|||Last year||| |Cash or cash equivalents|||||||||||| |Listed investments|||||||||||| |Investment
properges|||||||||||| |Social Investments|||||||||||| |Other investments|||||||||||| |Total|||||||||||| |17.5Guarantees|||||||||||| |||||||This||ar||Last|ar| |Please provide details and amount ofany||guarantee||made to|||||||| |or on behalf ofa third party|||||||||||| |Name ofthe entity or entities benefitting|from those||||||||||| |guarantees|||||||||||| |Please explain how the guarantee
furthers|||the charity's||aims||||||| |17.6Concessionary
loans|||||||| |---|---|---|---|---|---|---|---| |||||Description|This|year k|Last year R| |Amount ofconcessionary
loans made (MuNple|||||||| |loans made may be disclosed in aygmgste provided|||||||| |mat such sggregagon
does nor abeam signNcent|||||||| |inicnnsgan
).|||||||| |||Total|||||| |Amount ofconcesslonary
loans received
(Mumpie||||Description|This|year K|Last year S| |loans received may bediselosedin
aggmgam|||||||| |pnnmled
that such aggregation
does not obsum|||||||| |slgnNcsrrt
Inhurlletlonj.|||||||| |||Total|||||| ||||This|year|Last|year|| |Terms and conditions eg interest rate, security|||||||| |Provided|||||||| |Value ofany concessionary
loans which have|||||||| |been committed
but not taken uP atthe rePortlng|||||||| |date|||||||| |Amounts
payable within
1 year|||||||| |Amounts
payable after more than 1year|||||||| |Amounts
receivable within
1year|||||||| |Amounts
receivable afler more than 1year|||||||| |17.7Additional
information|||||||| ||||This|ar|Last|sr|| |Please provide information
about the|||||||| |significance ofinvestments
to the charity's|||||||| |financial position or performance
eg.terms and|||||||| |conditions ofloans or the use ofhedging to|||||||| |manage gnancial 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 charhy has provided gnsncial assets as|||||||| |a form ofsecurity, the carrying
amount ofthe|||||||| |gnancial asset pledged as security and the|terms||||||| |and condmons
relating to Its Pledge.|||||||| ## |18.1 Please state the carrying
a
activities.|mount ofsto|ck and|work in|progress ana|lysed
betw|een| |---|---|---|---|---|---|---| |||Stock||Donated|goods|| |||||||Work in| ||For|For|resale|For|For resale|progress| ||distribution|||distribution||| |Charitable
activities:||||||| |Opening||||||| |Added in period||||||| |Expensad ln period||||||| |Impaimd||||||| |Closing||||||| |Other trading activities:||||||| |Opening||||||| |Added in period||||||| |Expensad in period||||||| |Impaired||||||| |Closing||||||| |Other:||||||| |Opening||||||| |Added in period||||||| |Expansad inperiod||||||| |Impaired||||||| |Closing||||||| |Total this year||||||| |Total previous year||||||| ||||This|year|Last|year| |18.2
Please specify the carrying|amount of|||||| |any stocks pledged as security for liabilities||||||| ## ## ## |Please complete this note ifyou haveincludedin
chari
hes aliability ofuncertain
timing oramount|Please complete this note ifyou haveincludedin
chari
hes aliability ofuncertain
timing oramount|Please complete this note ifyou haveincludedin
chari
hes aliability ofuncertain
timing oramount|ty axpendituw|any provisions.
A p|any provisions.
A p|mvlslonis
ma|de when the chari| |---|---|---|---|---|---|---|---| |21.1 Movements
in wcognised
provisions
and funding|||commihnent|during the period|||| |||||||This year|Last year| |||||||K|R| |Balance at the start ofthe reporting
period|||||||| |Amounts
added
In cunsnt period|||||||| |Amounts
charged against the provision
in the|current||period||||| |Unused amounts
reversed
during the period|||||||| |Balance at the end ofthe reporting
period|||||||| |21.2 Please provide:||||This|ar||Last year| |-abrief description ofany obligations
on the|||||||| |balance sheet and the expected amount
and timing of|||||||| |resulting
payments;|||||||| |-an indication ofthe uncertainties
about the|amount||||||| |ortiming ofthose oufflows; and|||||||| |-the amount ofany expected reimbursement,|stating||||||| |the amount ofany asset that has been recognised||for|||||| |that expected reimbursement.|||||||| |||||This year|||Last year| |21.3 For any funding
commitment
that Is not|||||||| |recognised as a liability or provision,
provide|details||||||| |ofcommitment
made, the time frame ofthat|||||||| |commitment,
any performance-related
conditions||and|||||| |details ofhow the commitment
will be funded|(with||||||| |contracts for capital expenditure
separately|||||||| |identiTied).|||||||| |21.4 Whew unrestricted
funds have been designated|||||||| |to afund commitment,
please disclose the nature||of|||||| |any amounts
designated
and the likely timing|ofthat||||||| |expendituw.|||||||| |Note 22
Other disclosures for debtors, creditors and other b|asic financial
instruments|| |---|---|---| ||This year|Last year| |22.1 Please provide information
about the significance of||| |financial instruments
(eg.debtors, creditors, Investments||| |etc)to the charity's financial position or perfonnance,
for||| |example, the terms and conditions ofloans orthe use of||| |hedging to manage financial risk.||| |22.2 Ifthe charity has provided, financial assets as a form of||| |security, the carrying amount ofthe financial assets pledged||| |as security and the terms and conitions
related to its pledge||| |should be given here.||| ## |their existen
This year|ce is remote.||||| |---|---|---|---|---|---| |Description|of item Including|Its|legal nature.|Please|Estimate offfinanclal effect| |describe any security provided|||in connection|to the|| ||liabgity.||||| |Last
ar|||||| |Description|ofitem including|its|legal nature.|Please|Estimate offinancial effect| |describe any security provided|||in connection|to the|| ||liability.||||| ## |This|year|||||||| |---|---|---|---|---|---|---|---|---| |||Description||of|item|Estimate|offfinanclal|effect| |Last|year|||||||| |||Descrl|on|of|item|Estimate|offinancial|effect| |Please prov|ide the|following
information
where practicable|:|| |---|---|---|---|---| ||||This year|Last year| |Explain 'any|uncertainties
relating to the amount or|||| |timing ofsettlement;||and ths possibilty ofany||| |reimbursement||||| |Where it is|not practical to make one or more ofthese|||| |disclosures,|please|state this fact||| |Note|24|Cash|at bank and in hand|||||| |---|---|---|---|---|---|---|---|---| |||||||This year|Last year|| |||||||6|6|| |Short|term cash investments||(less than 3months|maturity|date)|||| |Short|term de/xoslts|||||||| |Cash|at bank and on|hand||||12,675||3| |Other||||||||| |Total||||||||| |||This year|Last year| |---|---|---|---| |Please provide details ofthe nature ofthe|||| |event|||| |Provide an estimate ofthe|financial effect||| |ofthe event ora statement|that such an||| |estimate cannot be made|||| |||'0
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W||||||||0|| ## ## |This year||||| |---|---|---|---|---| |||Reason for transfer and where endowment|is converted to income,|Amount| |||legal power for its conversion||| |Between unrestricted|and|||| |restricted funds||||| |Between endowment|and|||| |restricted funds||||| |Between endowment|and|||| |unrestricted
funds||||| |Last year||||| |||Reason for transfer and where endowment|is converted to income,|Amount| |||legal power for its conversion||| |Between unrestricted|and|||| |restricted funds||||| |Between endowment|and|||| |restricted funds||||| |Between endowment|and|||| |unrestricted
funds||||| ## |27.4Designated
funds||| |---|---|---| |This year||| |Planned
use|Pur ose ofthe designation|Amount| |Last year||| |Planned
use|Purpose ofthe designation|Amount| ## ## |None ofthe trustees have been paid any remuneration
or received an
employment
with their charity or a related entity (True or False)|None ofthe trustees have been paid any remuneration
or received an
employment
with their charity or a related entity (True or False)|None ofthe trustees have been paid any remuneration
or received an
employment
with their charity or a related entity (True or False)|y other b|enefits from an|enefits from an|TRU|E| |---|---|---|---|---|---|---|---| |In the period the charity hes paid hostess
remuneration
and bene/us.
remuneration
orother benefits paid toa trustee by the charity orany|||please
/nslitution|give the amount of and
orcompany connected||legal aud/ority
with it.|for, any| |||||Amounts|paid or benefit|value|| |Legal authority (eg||Remuneration||Pension|Redundancy|Other|TOTAL| |Name oftrustee
order, governing|||cont/loosen||gncludlne||| |document)|||||loss of||| ||||||omca)/ex||| |Please give details ofwhy mmunerstion
orother|||||||| |employment
bene/its
wme paid.|||||||| |Whew an exgratia payment has been made toa trustee,|||||||| |provide an explanation ofthe nature ofthe payment.|||||||| ## ## |No trustee expenses|have been Incurred (True or|False)||| |---|---|---|---|---| ||Type ofexpenses reimbursed||This year|Last year| |Travel||||| |Subsistence||||| |Accommodafion||||| |Other (please specify):||||| |||TOTAL||| |Please provide the number oftrustees reimbursed||forexpenses orwbo||| |had expenses paid by|the charity|||| ## ## ||||||Amounts| |---|---|---|---|---|---| |Name ofthe trustee
Relationship
or related party
to charity
Description
ofthe
transaction(s)||Amount|Balance at
period end|Provision for bad debts
at period end|written olf
during
rsporgng| |In relation to Ihe transactions
above, please pmvide|the||||| |terms and condkions, including
any security snd the nature|||||| |ofany payment (consideralion)
tobs providedin|||||| |settlement|||||| |Forany related pany, please provide details ofany|||||| |guarantees
given ormcei ved.|||||| |There have been no related party transactions
In the reporting|period (True|or False)||| |---|---|---|---|---| |||||Amounts| |Name ofthe trustee
or related party
Relagonship
to charity
Description ofthe
tmnaaction(s)|Amount|Balance at
period end|Provision for bad debts
at period and|wrtnen off
during
reportlng| |In miation Iothe uansactions
above, please provide the||||| |terms snd condgfons,
Including
any security snd the natura||||| |ofsny payment (consideration)
tobepmvided in||||| |settlement.||||| |Forany related part, please provide detags ofany||||| |guarantees
given orreceived.||||| ## ##