**Trustees' Annual Report for the period** Period start date Period end date Day Month Year Day Month Year **From 1 April 2023 To 31 March 2024**
## Section A Reference and administration details ~~a~~
## **Charity name** The Bus Shelter MK
**Other names charity is known by**
**Registered charity number (if any)** 1173705 ~~[|~~ **Charity's principal address** George House Crosslands, Stantonbury Milton Keynes **Postcode** MK14 6DB
## **Names of the charity trustees who manage the charity**
|~~a~~|~~ee~~|||
|---|---|---|---|
|**Trustee name**
~~a~~
~~es~~|**Office (if any)**
~~ee~~
~~ee~~|**Dates acted if not for whole**
**year **
~~ee~~|**Name of person (or body) entitled**
**to appoint trustee (ifany)**
~~ee~~|
|1 Pamela Williams
~~a~~
~~es~~|Chair
~~ee~~
~~ee~~|~~ee~~|~~ee~~|
|2 David Pickering
~~es~~
~~a~~
~~**a**s~~|Vice Chair
~~ee~~
~~a ~~
~~ee~~|~~ee~~
~~a~~
|~~ee~~
|
|James Albert Yoofi
Clarke
~~**a**s~~|Treasurer
~~ee~~|||
|4 Peter Smith
~~**a**s~~
~~a~~|~~eea~~
~~ee~~|~~a~~|~~a~~|
|Michael Stephen
Thompson
~~a~~
~~a~~
~~a~~|Secretary
~~a~~
~~ee~~
~~ee~~|||
|6 Ellis Rust
~~a~~
~~a~~
~~a~~|~~ee~~
~~ee~~
~~ee~~|~~ee~~|~~ee~~|
|Cameron James
Wood
~~a~~
~~a~~
~~a~~|~~ee~~
~~ee~~
~~ee~~|~~ee~~
~~ee~~|~~ee~~
~~ee~~|
|Frances Eluned
Parry
~~a~~
~~a~~|~~ee~~
~~ee~~|~~ee~~
~~ee~~|~~ee~~
~~ee~~|
|9 ShirleyLyn Davies
~~a~~
~~a~~|~~ee~~
~~ee~~|~~ee~~|~~ee~~|
|~~a~~
~~a~~|~~ee~~
~~ee~~|||
|~~a~~
~~a~~|~~ee~~
~~ee~~|||
|~~a~~
~~a~~|~~ee~~|||
|~~a ~~|~~ee~~|~~ee~~|~~ee~~|
|~~aa~~|~~aa~~|~~aa~~|~~aa~~|
|~~a~~|~~a~~
~~ee~~|~~ee~~|~~ee~~|
|~~aa~~|~~aa~~|~~aa~~|~~aa~~|
|~~a~~|~~a~~
~~ee~~|~~ee~~|~~ee~~|
|~~aa~~|~~aa~~|~~aa~~|~~aa~~|
|~~a~~|~~a~~
~~ee~~|~~ee~~|~~ee~~|
|~~a~~||||
**TAR**
**January 2025**
1
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
## **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**
Type of governing document (eg. trust deed, constitution)[Constitution ] How the charity is constituted (eg. trust, association, company)[Charitable Incorporated Organisation ] Trustee selection methods (eg. appointed by, elected by)[Elected or appointed as appropriate ]
## **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;
The governing document provides that apart from the first charity Trustees, every appointed Trustee must be appointed by invitation and agreement at a Trustee meeting.
In selecting individuals for appointment as appointed charity trustees, the charity trustees must have regard to the skills and knowledge needed for the effective administration of the CIO.
The charity Trustees will make available to each new charity trustee, on or before his or her first appointment: links to the CIO’s policies and procedures, including financial management protocols. An introductory conversation is available with the Chair, and Trustees are invited to visit George House to view and better understand the mechanics and significance of service delivery to guests.
- trustees’ consideration of Trustees consider and manage risks at each and every Trustee meeting, major risks and the system and between meetings under the guidance of nominated Trustees. A and procedures to manage comprehensive suite of policies and procedures exists to guide and them. mitigate any perceived risks.
**TAR**
**January 2025**
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)**|To relieve the needs of homeless persons, or those at risk of
homelessness, within the borough of Milton Keynes, by the provision of
temporary accommodation, shelter, warmth, food, advice, signposting
and support|
|---|---|
||The Bus Shelter MK (TBSMK) provides a temporary home, food and
detailed person-centric support to people who would otherwise be
sleeping on the streets of Milton Keynes.
Service users (guests) are supported and enabled through one to one
support, to regain their physical and mental health, financial stability
through work and/or entitled benefits, dealing with debt and obtain official
documents and a bank account if needed. They are then be assisted to
find safe, affordable accommodation where, with on-going support, they
can maintain tenancies and their wellbeing.
We are also one of the few services for people experiencing street
homelessness which will accept dogs. The relationship between a guest
and their dog can be sacrosanct and often enables their sense of self to
remain intact. By accepting a guest’s dog, we remain respectful of their
important relationships and feelings helping us to build trust for the work
ahead.
The Trustees are mindful of the Charity Commission guidelines on public
benefit and consider that these are being met through the charity’s
objectives and activities.
The Bus Shelter MK raises awareness of the issues around
homelessness facing people in Milton Keynes through its work directly
with people who are experiencing or are at risk of homelessness. We
advocate equity and equality, through respecting and enabling the power
of choice for our guests, giving the opportunity to get lives back on track.
The Bus Shelter MK’s public benefit is enabling real life changes,
changing the perceptions of those with whom we engage, either guests,
services, organisations, or members of the public promoting dignity,
respect and understanding, and inclusion for everyone in local
communities.|
**TAR**
**January 2025**
3
**Additional details of objectives and activities (Optional information)**
During this report period we continued to experience difficulties in assisting our guests to find affordable, independent accommodation due to the rented housing crisis. This was made especially difficult by the four year freeze in the Local Housing Allowance (LHA), which resulted in us being unable to find any legal properties for private rent in Milton Keynes available at the level of the LHA. This created a bottleneck in our capacity due to reduced turnover, impacting the number of beds we could make available for people newly experiencing street homelessness in the city. We were very relieved to learn that the LHA freeze was to be lifted in April 2024, at the start of our next reporting period. We welcomed politicians from both Conservative and Labour to come and talk to us and see what we were doing. Felicity Buchan, Parliamentary Under-Secretary of State for Housing and Homelessness visited our George House shelter accompanied by our then local MP Ben Everitt on 20 July 2023. We specifically discussed the challenges of the LHA rate and the challenges of homeless fathers to maintain relationships with their children.
You **may choose** to include further statements, where relevant, about:
- policy on grant making;
- policy programme related investment;
- contribution made by volunteers.
On 9 January we were visited by Emily Darlington, currently the Labour MP for Central Milton Keynes but at the time the Cabinet Member for Milton Keynes City Council with responsibility for homelessness. As well as explaining some of our challenges, we also raised with Ms Darlington our disappointment that MKCC were no longer operating the Severe Weather Emergency Protocol in as effective, open, and user-friendly way as it had done in past years.
Considerable work was carried out by Trustees to look at the future direction of the Charity, refreshing our objectives and ensuring we remain focussed on supporting people in the very best way. This has led to a renewed focus on the increasing demands on our service and how best we might meet that need.
The scale of homelessness is growing nationally and in Milton Keynes. Working people are finding themselves at risk as well as those who were already struggling in today’s economic climate. The trustees were keen to expand TBSMK’s capacity in the knowledge that we were sadly unable to meet many of the requests for help received. In order to achieve this, the operational foundations of the organisation needed to be more robust for further expansion to be considered. During this report period there were a number of changes and developments within the staff team which further professionalised the service and increased its robustness and sustainability.
The Board also recognised that given the charity’s growth and the ambition to develop services, paid senior leadership and back office resources would be required to deliver the strategic direction and enable board members to step back from day to day operations. This work started during the report period and is continuing, enabling some exciting developments for 2025/26.
The Bus Shelter MK is extremely grateful to the incredible volunteers who support our guests and the organisation. Key volunteer activities include guest support, cooking, social media management, gardening, administration, counselling, graphic design, fundraising and many other ad hoc tasks.
**TAR**
**January 2025**
4
Achievements and performance
## Section D
## **Summary of the main achievements of the charity during the year**
During the financial year 23/24, the charity maintained its total bedroom capacity at 21 in four locations across Milton Keynes. The average length of stay for guests increased due to the challenges of finding safe affordable private rented accommodation within the city due to lack of available housing and the level of local housing allowance being out of line with rents in the private rented sector.
We provided a temporary home and accompanying person centric support to 35 individuals who would otherwise have had no option but to sleep on the streets of Milton Keynes. This represents a decrease over 22/23, due to guests finding it very difficult to move into longer term accommodation. We also provided “floating support” to former guests to ensure they are able to maintain their tenancies. This ongoing support, which is not time limited but determined by need, has ensured a large proportion of our former guests successfully maintain tenancies for 12 months or longer, rather than slip back into street or insecure homelessness, the well reported “revolving door of homelessness”. Additionally, we provided advice, referrals and signposting to over 300 people calling our enquiry line. 210 were self-referrals and 85 professionals from other agencies. We aimed to assist callers to avoid or deal with homelessness where we were unable to offer accommodation. We are finding the number of calls increasing and cases becoming more complex. Relationship breakdowns and loss of employment were the most usual causes of homelessness during this period.
Guests who were able to move into their own accommodation were assisted to set up their new homes with items such as furniture, bedding, flooring, kitchen equipment etc. and offered floating support to help them settle into their new home and maintain their tenancy. Our greatest successes were for guests over 55 years of age as there is some availability of social housing in that category within Milton Keynes. Former guests are always encouraged to contact our support team if they encounter challenges, irrespective of the time elapsed since they moved on or were last in touch with the charity. The Bus Shelter MK is committed to continue to deliver real, long-lasting change for some of the most vulnerable members of our local community.
**TAR**
**January 2025**
5
## **Section E**
## **Financial review**
**Brief statement of the charity’s policy on reserves**
The Charity’s reserves policy is to ensure that unrestricted funds not presently committed or invested should be maintained at the level equivalent to 9 months’ expenditure to enable the charity to continue pursuing its activities should there be a period of reduced income. For the period under review, unrestricted reserves carried forward is sufficient to meet operating expenditure for the next 10 months (2023: 7 months).
This excludes reserves designated for internal projects which can be redesignated by the Board of Trustees for operational expenditure (service delivery) should the need arise. ‘Designated reserves’ are retained for building plans, on site development at George House and other necessary work to benefit and enhance service delivery objectives including a building fund for plans to increase our capacity to host guests
**Details of any funds materially in deficit**
There are no funds that are materially 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.
The Board of Trustees is extremely grateful to all those who have supported The Bus Shelter MK financially during the reporting period, whether trusts, foundations, corporates, or individuals. Without their support we could be unable to deliver our crucial services – services which help people turn their lives around, and undoubtedly in some cases, save lives.
It is impossible to name all our generous supporters here, but some donors of note during FY 2023/2024 include:
Lloyds Bank Foundation The David Family Foundation Sava Limited Dentons Charitable Trust The Betty Phillips Charitable Trust Blum UK CEO Sleepout Aviva/Solus via Crowdfunder Evelyn May Trust Fairhive Lush Retail Mazars Charitable Trust Roger Jefcoate Quaker MK Thames Valley Police Community Fund Christopher & Kirsty Johnston Charitable Trust The Oliver Borthwick Memorial Trust
The Trustees would also like to extend its thanks to the small staff team who are at the frontline of service, working with and supporting guests on a day to day basis. Without their enthusiasm, expertise, empathy, and commitment, we could not deliver all that we do.
**TAR**
**January 2025**
6
An acknowledgement too, for each Trustee that has and continues to serve on our Board. Their willingness to roll up their sleeves and get things done has enabled The Bus Shelter MK to become what it has, serving the most vulnerable and disadvantaged individuals in Milton Keynes.
The charity receives exempt housing benefit which covers the basic cost of the accommodation provided. This housing benefit does not however cover any of the vital support provided (support which is conditional for the exempt housing benefit to be received). All this assistance, including food, advice, practical help, advocacy with official bodies, finding and setting up long term housing etc. are paid for by money raised through a wide range of fundraising activity or provided by volunteers.
In line with the charity’s strategic goal of increasing its capacity of temporary accommodation, The Bus Shelter MK is building a property fund which has been ring-fenced for this purpose.
## ~~SSC~~ **Section F Other optional information**
## **Section G Declaration** OO—S—SSCSC **The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)** Pamela Williams James Albert Yoofi Clarke ~~ee~~ **Position (eg Secretary, Chair, etc)** ~~ee~~[Chair of Trustees ] Treasurer **Date** 28 January 2025 ~~PF~~
**TAR**
**January 2025**
7
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
The Bus Shelter MK
On accounts for the year
ended
31¥t March 2024
Charity no
(If any)
1173705
Set out on pages
1to17
O 11)CiLKie Ii'.e pagc. fj,.'mners acrtiliiji iai 5r'.eeis j
I report to the trustees on my exarnination of the accounts of the above
crity (Ihe Trust") f(x the year ended 3110312024.
Responsibilities and
basis of report
As the charity's trustees, you are responsible for the preparation of the
accounts in aGcordance with the requirements of the Charities Act 2011
(Ihe Acr).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the apICable Directions given by the Charty Commission
under section 145(5)(b) of the Act.
Independent The charity's gross income exceeded £250,0(N) and l am qualrfied to
examinerfs statement undertake the examination by being a qualrfied member of The Association
of Chartered certif Accountsnts.
I have completed my examination. I confimi that no material matters have
come to my attention in connection with the examination which gives me
cause to believe that in, any material respect
the accounting records were not kepl in accordance wilh section 130
of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applFcable requirements
conceming the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 1rue and fairf view which is nol
a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Signed:
Date:
20 January 2025
Name:
Ruth Dorans FCCA
Relevant professlonal
qualification(s) or body
(rf any):
Fellow Chartered Certified AcCntant
IER
Oct 2018
Address:
Sherwoods Ltd. 151 Floor, 27 Shirwell Crescent
Furzlon Lake Milton Keynes MK4 1 GA
Section B
Disclosure
Only complete if the examiner needs to highlight material matters of concern
{see CC32, Independent examination of charity accounts: directions and
guidance for examiners).
Give here brief details of
any items that the
examiner wishes to
disclose.
NIA
IER
Oct 2018
|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|Charity No (if
1173705
Period start date
**01-Apr-23**
**To**
Period end date
**31-Mar-24**
Annual accounts for the period
Charity Name THE BUS SHELTER MK
adeesee
FOR ENGLAND AND WALES|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Section A**
**Statement of financial activities**|**Statement of financial activities**|**Statement of financial activities**|||||**Statement of financial activities**||||||||
|**Recommended categories by**
**activity**
**Incoming resources (Note 3)**|||Guida|**Unrestricted**
**funds**
**£**
F01||**Restricted**
**income funds**
**£**
F02||||**Endowment**
**funds**
**£**
F03|||**Total funds**
**£**
F04|**Prior year**
**funds**
**£**
F05|
|**Income and endowments from:**|||||||||||||||
|Donations, legacies and grants|||S01|139,664|||||6,285|||-|145,949|82,802|
|Charitable activities|||S02|28,782|||||-||-|-|28,782|23,967|
|Other trading activities|||S03|-|||||-||-|-|-|-|
|Interest and dividends|||S04|6,016|||||-||||6,016|1,042|
|Separate material item of income|||S05|176,270|||||-||-|-|176,270|113,985|
|Other|||S06|-|||||-||-|-|-|-|
|**Resources expended (Note 6)**
**_Total_**|||S07|350,731|||||6,285|||-|357,017|221,796|
|**Expenditure on:**|||||||||||||||
|Raising funds|||S08|10,864|||||-||-|-|10,864|3,500|
|Charitable activities|||S09|256,510|||||7,707|||-|264,217|160,448|
|Separate material item of expense|||S10|-|||||-||-|-|-|-|
|Other|||S11|780|||||-||-|-|780|1,488|
|**_Total_**|||S12|268,153|||||7,707|||-|275,860|165,436|
|**Net income/(expenditure) before investment**||**Net income/(expenditure) before investment**|||||||||||||
|**gains/(losses)**|||S13|82,578|-|-|||1,422|||-|81,156|56,360|
|Net gains/(losses) on investments|||S14|-|||||-||-|-|-|-|
|**Net income/(expenditure)**|||S15|82,578|-|-|||1,422|||-|81,156|56,360|
|**Extraordinary items**|||S16|-|||||-||-|-|-|-|
|**Transfers between funds**|||S17|-|||||-||-|-|-|-|
|**Other recognised gains/(losses):**|||||||||||||||
|Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|S18|133,526|||||-||-|-|133,526|-|
|Other gains/(losses)|||S19|-|||||-||-|-|-|-|
|**_Net movement in funds_**|||S20|216,104|-|-|||1,422|||-|214,682|56,360|
|**_Reconciliation of funds:_**|||||||||||||||
|Total funds brought forward|||S21|342,433||||13,024||||-|355,457|299,097|
|**_Total funds carried forward_**|||S22|558,537||||11,602||||-|570,139|355,457|
Page 1
## **Section B Balance sheet** ~~ee~~
||Guidance Notes
**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Endowment**|**Total this**
**year**|**Total last**
**year**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**||**£**|**£**|
|**Fixed assets**|F01|F02|F03||F04|F05|
|**Intangible assets**
**(Note 15)**|B01
-|-|-|-|-|-|
|**Tangible assets**
**(Note 14)**|B02
115,392|-|-||115,392|-|
|**Heritage assets**
**(Note 16)**|B03
-|-|-|-|-|-|
|**Investments**
**(Note 17)**|B04
-|-|-|-|-|-|
|**_Total fixed assets_**|B05
115,392|-|-||115,392|-|
|**Current assets**|||||||
|**Stocks**
**(Note 18)**|B06
-|-|-|-|-|-|
|**Debtors**
**(Note 19)**|B07
4,610|-|-||4,610|3,820|
|**Investments**
**(Note 17.4)**|B08
-|-|-|-|-|-|
|**Cash at bank and in hand (Note 24)**|B09
443,573|11,602|-||455,175|355,457|
|**_Total current assets_**|B10
448,183|11,602|-||459,785|359,277|
|**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**|B11
5,038
-
-
5,038
3,820
B12
443,145
11,602
-
454,747
355,457
B13
558,537
11,602
**-**
570,139
355,457
a~~ee~~
SS
SS
SS
SS||||||
|**Creditors: amounts falling due after**|||||||
|**one year (Note 20)**|B14
-|-|-|-|-|-|
|**Provisions for liabilities**|B15
-|-|-|-|-|-|
|**_Total net assets or liabilities_**
**Funds of the Charity**|B16
558,537
SS|11,602|-||570,139|355,457|
|**Endowment funds (Note 27)**|B17
-||||-|-|
|**Restricted income funds (Note 27)**|B18|11,602|||11,602|13,024|
|**Unrestricted funds**|B19
558,537||-||558,537|342,433|
|**Revaluation reserve**|B20||||-||
|**_Total funds_**|B21
558,537|11,602|-||570,139|355,457|
||||||||
|Signed by one or two trustees on behalf of all|Signed by one or two trustees on behalf of all
Signature||Print Name|Print Name||Date of|
||||Pamela Williams|||28/01/2025|
||28/01/2025
James A Y Clarke
~~a~~||||||
Page 2
## **Section C**
## **Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## The accounts have been prepared in accordance with:
> • and with* X the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* X * -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:**_
**----- Start of picture text -----**
The charity constitutes a public benefit entity as defined by FRS 102.* X
* -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details
or state "Not applicable", if appropriate:
An explanation as to those factors that support Not Applicable
the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the Not Applicable
going concern assumption doubtful;
Where accounts are not prepared on a going Not Applicable
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }.
Yes* * -Tick as appropriate
No* X
Please disclose:
**----- End of picture text -----**
- _**(i) the nature of the change in accounting policy;**_
## _**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate
No* X
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or more future periods.
**----- End of picture text -----**
## **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*
**_Please disclose_**
**_(i) the nature of_**|X|* -Tick as appropriate|
|---|---|---|
||**_:_**
**_the prior_**|**_period error;_**|
- _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
Page 3
**Notes to the accounts (cont)**
## **Section C**
**----- Start of picture text -----**
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 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 Yes No N/a
· the monetary value can be measured with sufficient reliability. x
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102. x
Yes No N/a
Grants and donations are only included in the SoFA when the general income recognition
x
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No N/a
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
x
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 Yes No N/a
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 x
or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
x
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the terms
of the appeal have specified otherwise. x
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. x
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so. x
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
Yes No N/a
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 x
at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
Yes No N/a
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 x
the proceeds from sale are also recognised as 'Income from other trading activities'.
Yes No N/a
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. x
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable. x
Donated services and Donated services and facilities are included in the SOFA when received at the value of the Yes No N/a
facilities gift to the charity provided the value of the gift can be measured reliably. x
Donated services and facilities that are consumed immediately are recognised as income Yes No N/a
with an equivalent amount recognised as an expense under the appropriate heading in the
x
SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
x
**----- End of picture text -----**
Page 4
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
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 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
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.
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
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
are recognised as income earned from the provision of goods and services as income from
charitable activities.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.
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**
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.
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.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
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
discounts
A liability is measured on recognition at its historical cost and then subsequently measured
at the best estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Liability recognition**
**Governance and support**
**costs**
**Tangible fixed assets for**
**use by charity**|
|Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a|
|---|---|---|
Page 5
||||x|
|---|---|---|---|
|||||
||Yes|No|N/a|
||||x|
||Yes|No|N/a|
|||||
||||x|
||Yes|No|N/a|
|||||
||||x|
||Yes|No|N/a|
|||||
||||x|
||Yes|No|N/a|
||||x|
||Yes|No|N/a|
|||||
||x|||
||Yes|No|N/a|
|||||
||x|||
||Yes|No|N/a|
||x|||
|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Stocks and work in**
**progress**
**Debtors**
**Current asset**
**investments**
**Investments**|x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has 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.
**Where N/A has been ticked, this means the charity has none of those transactions in the financial year**
**under review**
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 held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at cost.
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.|x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x
Yes
No
N/a
x|
|---|---|---|
Page 6
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 3 Analysis of income
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
-
Donations Donations and gifts 85,426 2,873 88,299 54,877
and legacies: Gift Aid 4,148 - - 4,148 -
Legacies - - - - -
-
General grants provided by government/other 50,000 3,413 53,413 27,250
Membership subscriptions and sponsorships - - - -
Donated goods, facilities and services - - - - -
Other 90 - - 90 675
Total 139,664 - 6,285 145,949 82,802
Charitable Rental income
activities: 28,782 - - 28,782 23,967
- - - - -
- - - - -
Other - - - - -
Total 28,782 - - 28,782 23,967
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 6,016 - - 6,016 1,042
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 6,016 - - 6,016 1,042
Separate Social Housing benefits 176,270 - - 176,270 113,985
material item - - - - -
of income: - - - - -
- - - - -
Total 176,270 - - 176,270 113,985
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held - - - - -
Gain on disposal of a programme related - - - - -
Royalties from the exploitation of intellectual - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 350,731 - 6,285 357,017 221,796
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts) Restricted donations of £1,674
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
N/A
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
N/A
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
N/A
**----- End of picture text -----**
Page 7
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 6 Analysis of expenditure
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fundraising agents 10,864 - - 10,864 3,500 3,500
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 10,864 - - 10,864 3,500 - - 3,500
Expenditure on charitable activities:
Service Delivery and programmes 112,009 7,707 - 119,716 80,292 5,312 - 85,604
Wages & Salaries 105,694 - - 105,694 66,814 - - 66,814
Other Staff Costs
12,679 - - 12,679 3,299 - - 3,299
Administrative costs 25,455 - - 25,455 4,329 - - 4,329
Bank charges and interest 673 - - 673 402 - - 402
Total expenditure on charitable
activities 256,510 7,707 - 264,217 155,136 5,312 - 160,448
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Governance Costs 780 - - 780 1,488 - - 1,488
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure 780 - - 780 1,488 - - 1,488
TOTAL EXPENDITURE 268,153 7,707 - 275,860 160,124 5,312 - 165,436
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|Activity 2
Other
**Total**
**Activity or programme**
Homeless services|**Activities**
**Grant funding**
**Support**
**Total this**
**Activities**
**Grant**
**Support**
**Total last**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
238,089
-
26,128
264,217
155,717
-
4,731
160,448
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**This year**
**Last year**|
|---|---|
||238,089
-
26,128
264,217
155,717
-
4,731
160,448|
||Page 8|
**Section C**
**Notes to the accounts (cont)**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Homeless
Support cost Raising funds Services Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
10,864 780 - - 11,644
Governance
Actual costs
25,455 - - 25,455
Administrative costs
Actual costs
Bank charges and 673 - - 673
interest Actual costs
- - - - -
Other - - - - -
10,864 26,908 - - 37,771
Total
**----- End of picture text -----**
## **Last year**
|Governance
Administrative costs
Bank charges and
interest
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Homeless**
**Activity 2**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
3,500
-
-
-
3,500
-
4,329
-
-
4,329
-
402
-
-
402
-
-
-
-
-
-
-
-
-
-
3,500
4,731
-
-
8,231|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
Page 9
## **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).**_
|**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to**
**the independent examiner**
**Independent examiner’s fees**|**This year**
**Last year**
**£**
**£**
780
780
-
-
-
-
-
-|
|---|---|
Page 10
**Section C**
**(cont)**
**Notes to the accounts**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**
|**This year**
**Last year**
**£**
**£**
97,301
63,005
3,999
743
4,394
3,066
-
-|
|---|---|
||105,694
66,814|
|||
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**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.**_
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**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.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**£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**
**No employees received employee benefits (excluding employer**
**pension costs) for the reporting period of more than £60,000**
**Band**|**This year**
**Last year**
-
-
-
-
-
-
-
-
-
-
**This year**
**Last year**
**£**
**£**
64,038
37,693
**This year**
**Last year**
**Number**
**Number**
-
-
4
3
-
-
-
-
**TRUE**
**Number of employees**|
|---|---|
||
4
3|
Page 11
## **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**||**This year**|||||
|||**Last year**|||||
||||||||
|**Please state the legal authority or**|||||||
|**reason for making the payment**||**This year**|||||
|||**Last year**|||||
||||||||
||||**This year**||**Last year**||
|**Please state the amount of the payment (or value of any waiver of**|||**£**|-|**£**|-|
|**a right to an asset)**|||||||
|**11.4 Redundancy payments**|||||||
|**_Please complete if any redundancy or termination payment is made in the period._**|||||||
|**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or**
**termination payments**
**Total amount of payment**
**The nature of the payment (cash, asset**
**etc.)**|**This year**
**Last year**
**£**
**£**
-
-
**This year**
**Last year**
**£**
**£**
-
-|
|---|---|
Page 12
**Notes to the accounts**
## **Section C**
**(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**
**£**
4,394|**Last year**
**£**
3,066|
|---|---|---|
## _**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 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 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 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 multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
Page 13
**Section C Notes to the accounts**
## **(cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|**14.1 Cost or valuation**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Leasehold land**
**buildings**
**£**|||**&**|**Other land &**
**buildings**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**||**Computer**
**equipment**
**£**|||**Total**
**£**|||
|At the beginning of the year|||116,986|||43,517||8,074||1,858||170,435|||
|Additions|||||-|-||-|||559|||559|
|Revaluations|||||-|-||-|||-|||-|
|Disposals|||||-|-||-|||-|||-|
|Transfers *|||||-|-||-|||-|||-|
|At end of the year|||116,986|||43,517||8,074||2,417||170,994|||
|**14.2 Depreciation and impairments**|||||||||||||||
||****Basis**|SL||||SL|SL||SL|||SL|||
||**** Rate**|
9.4 years||||9.4 years|9.4 years||3 years||||||
|At beginning of the year||||24,920||9,270||1,720|||999||36,909||
|Disposals|||||-|-||-|||-|||-|
|Depreciation||||12,441||4,628||859|||765||18,693||
|Impairment|||||-|-||-|||-|||-|
|Transfers*|||||-|-||-|||-|||-|
|At end of the year||||37,361||13,898||2,579||1,764|||55,602||
|**14.3 Net book value**|||||||||||||||
|Net book value at the beginning of the|year|||92,066||34,247||6,354|||859|133,526|||
|Net book value at the end of the year||||79,625||29,619||5,495|||653|115,392|||
|**14.4 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.**_
Page 14
## **14.5 Revaluation**
|**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the effective date of the revaluation_**|**This year**
**Last year**
-
-|
|---|---|
## **14.6 Other disclosures**
|**_(i)_**
**_Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii)_**
**_Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii)_**
**_Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**|**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._
Page 15
**Notes to the accounts (cont)**
## **Section C**
**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._**
**Note 19**
**Debtors and prepayments**||
|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
|**This year**
**Last year**
**£**
**£**
-
-
-
-
4,610.0
3,820.0|
||4,610.0
3,820.0|
**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)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|||||
|---|---|---|---|---|---|---|
|||**This year**|||**Last year**||
||||**£**||**£**||
|**Trade debtors**||||-||-|
|**Prepayments and accrued income**||||-||-|
|**Other debtors**||||-||-|
|||||-||-|
||**Total**|||-||-|
Page 16
**Section C**
**(cont)**
**Notes to the accounts**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
-
-
-
-
**Bank loans and overdrafts**
-
-
-
-
**Trade creditors**
1,442
-
-
-
**Payments received on account for contracts or performance-**
**related grants**
-
-
-
-
**Accruals and deferred income**
-
-
-
-
**Taxation and social security**
-
-
-
-
**Other creditors**
3,596
3,820
-
-
**Total**
5,038
3,820
-
-
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**This year**
**Last year**
**£**
**£**
**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**
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**
**_Please complete this note if the charity has deferred income._**
**This year**
**Last year**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
1,442
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,596
3,820
-
-
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
1,442
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,596
3,820
-
-
**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**|
|---|---|---|
|||
-
-|
||**This year**|**This year**
**Last year**
**£**
**£**
-
-
-
-
-
-
**Last year**|
|||-
-|
Page 17
|**Section C**
**Notes to the accounts**
**(cont)**|**Section C**
**Notes to the accounts**
**(cont)**|
|---|---|
|**Note 24**
**Cash at bank and in hand**
**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**Last year**
**£**
**£**
-
-
154,902
84,935
300,273
270,523
-
-|
||455,175
355,457|
Page 18
**----- Start of picture text -----**
- - - - - - - -
£
Fund 11,602 210,000 348,537 570,139
balances carried forward
- - - - - - - - - -
£
losses 133,526 133,526
Gains and
- - - - - - - - - -
£
135,000 135,000
Transfers
- - - - - - - - -
£ 7,707
Expenditure 268,153 - 275,860
- - - - - - - - -
£ 6,285 -
350,731 - 357,017 -
Income
- - - - - - - -
£
13,024 75,000
Fund 267,433 355,457
balances brought forward
Total Funds
Purpose and Restrictions
Guest Support & Welfare funds Property acquisitions and refurbishments General operations N/a
R or UR *
Type PE, EE
R UR UR N/a
Charity funds
Note 27 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 Restricted Funds Designated Funds General Funds Other funds
**----- End of picture text -----**
**Notes to the accounts**
## **Section C**
**(cont)**
**Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
_**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.**_
|**_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._**
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
**Amounts paid or benefit value**|
|---|---|
Page 20
## **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)**
**----- Start of picture text -----**
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**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)**
**_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._**|**Amount**
**Balance at**
**period end**
**Amounts written**
**off during**
**reporting period**
**£**
**£**
**£**
**£**
**Provision for bad**
**debts at period end**|
|---|---|
_**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**|**Relationship**|**Description**|**of**|**the**|**Amount**|**Balance**|**at**|**Provision**|**for**|**bad**|**Amounts**|**written**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||**£**|**£**||**£**|||**£**||
|||||||||||||||||
|||||||||||||||||
|||||||||||||||||
|||||||||||||||||
_**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.**_
Page 21