## Section A ||**Trustees' Annual Report**|**Trustees' Annual Report**|**Trustees' Annual Report**|**Trustees' Annual Report**|**Trustees' Annual Report**|**for theperiod**|**for theperiod**|**for theperiod**| |---|---|---|---|---|---|---|---|---| ||**From**|Period start date|||**To**|Period end date||| |||Day
01|Month
09|Year
2019||Day
31|Month
08|Year
2020| ## Reference and administration details **Charity name Other names charity is known by Registered charity number (if any)** 1174393 Grace International Foundation Liverpool Grace International Church Liverpool **Charity's principal address** 23 Quorn Street, Liverpool **Postcode L7 2QR** ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||YongwangDeng|Chairmanpastor||| ||RenshengChen|Deacon||| ||FengLi|Secretary||| ||Michael Lynch|||| ||Moira Daly|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ||**Names of the trustees for the charity, if any, (for example, any custodian trustees)**|||| ||**Name**||**Dates acted if not for whole year**|| |||||| |||||| |||||| March **2012** **TAR** 1 ## **Names and addresses of advisers (Optional information)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of adviser**
**Name**
**Address**||| |**Pastoral adviser**|Peter Coulson|51 Fields End, Liverpool L36 5YQ| |||| |||| |||| ## **Name of chief executive or names of senior staff members (Optional information)** NA ## **Section B Structure, governance and management** ## **Description of the charity’s trusts** Constitution Type of governing document (eg. trust deed, constitution) Association How the charity is constituted (eg. trust, association, company) Nominated by senior pastor and appointed by the Church Session Trustee selection methods - (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: NA - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them.  March **2012** **TAR** 2 ## **Section C** ## **Objectives and activities** |**Summary of the objects of**
**the charity set out in its**
**governing document**
**Summary of the main**
**activities undertaken for the**
**public benefit in relation to**
**these objects (include within**
**this section the statutory**
**declaration that trustees have**
**had regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|To advance the Christian faith, for the benefit of the public, in
accordance with the statements of belief appearing in the
schedule.| |---|---| ||1) To maintain a centre of Christian life and influence in the
community and to support the fellowship of the Churches of Jesus
Christ throughout the world.
The Foundation provides church Sunday Worship services, mid
week house Bible Study groups and Sunday School for both adults
and children.
2) To develop a depth of spiritual knowledge and commitment
within the fellowship and proclaim clearly to those outside of the
fellowship the love of God offered towards them and in particular
the need, truth and assurance of salvation.
3) To do such things and to have and exercise such rights,
privileges
and
powers
conferred
by
law
upon
a
religious
corporation or church as may from time to time seem good to the
CIO trustees and the Church Meeting under the guidance of the
Holy Spirit.
4) While recognising the expediency and privilege of seeking the
advice of other Christian Churches and associating with them for
mutual advantage and service to others, to remain a free and
autonomous body in matters of church governance and not to
accept any form of ecclesiastical constitution or authority other
than that formed and accepted by the Church Meeting under the
guidance of the Holy Spirit.
5) To play parts in promoting world mission in partnership with other
churches and Christian organizations.| ## **Additional details of objectives and activities (Optional information)** |||NA| |---|---|---| |You**may choose**to include||| |further statements, where||| |relevant, about:||| ||policy on grantmaking;|| ||policy programme related|| ||investment;|| ||contribution made by|| ||volunteers.|| March **2012** **TAR** 3 ## Section D ## Achievements and performance In the year of 2019 to 2020, GIF had made significant achievement. **Summary of the main** Below are the summary of the main achievements which had been **achievements of the charity** reported in GIF AGM on 3[rd] January 2021 by GIF chairman of **during the year** Trustees and senior pastor, Rev. Daniel Yongwang Deng. 1) Before the Pandemic, the church has been actively engage with the community through various activities such as Happiness Groups, Chinese school, Good neighbours campaigns, etc. 2) Throughout the year even during the pandemic, the church had continuously provide house groups, Bible study, training and daily devotional hour, called “Manna Time with Abba” to nurture the members’ spiritual life and make disciples of Jesus Christ. 3) Working closely with All Saints Church Liverpool, GIF carries on the Christian Outreach Event, the Liverpool English Corner. This event provides international university students with opportunities to practise English. During the Pandemic, the service is online through Zoom. 4) When Covid-19 out broke in China and then spread to other parts of the world, GIF has launched series of campaigns such as “40-day Prayer for China”, “40-day Prayer for Europe”, “Care for One Street”,.“Jonah’s Walk UK”, etc. We had donated fund to Wuhan China, then in April to July 2020, we had donated around 100,000 face masks to the local community, vulnerable people, care homes and care providers. We had toured around 16 cities praying and preaching the Gospel and bringing the message of love and hope to people in need. 5) Our London mission department has been conducting on-going outreach events to overseas Chinese students and your professionals in London and later launched a church fellowship. 6) Our Operation Promises mission department has been reaching out to people from Middle East, proving food and clothes to refugees in Liverpool, preaching Gospel and making disciples, proving pastoral care and periodical training for leaders in the UK, Turkey and Cyprus etc. 7) The church had planned for other events such as marriage blessing service, baptism service, Easter Conference, summer youth worship conference etc. we had to cancel or delay them due to the pandemic. 8) GIF launched a fund raising campaign since early 2020 and managed to raised around 1 million pounds of donation and interest-free loan, which enabled us to purchase a building for church and mission. March **2012** **TAR** 4 **Section E** ## **Financial review** The income and property of the CHURCH must be applied solely **Brief statement of the** towards the promotion of the whole mission of **charity’s policy on reserves** Christian church, world mission and its outreach to the community (clause 3) or any other means approved by the Church Session and trustees. None of the income or property of the CHURCH may be paid or transferred directly or indirectly by way of dividend, bonus or otherwise by way of profit to any member of the CHURCH. **Details of any funds materially in deficit** N A ## **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. 1. The charity’s principal sources of funds (including any fundraising) are: 1) Donations from regular Church members, some individuals and other Christian organizations. - 2) The Church holds fundraising events from time to time. 3) Offerings to our mission and church building project are from charities and individuals in USA, Turkey, Hong Kong, Germany, France, Brazil, Indonesia, Malaysia, Korea and China etc. 2. How expenditure has supported the key objectives of the charity 1) GIF had used its main funds in the wages of staff and missionaries, community outreaching events, missional activities and conferences. With the funds raised for the purchase of the buiding, it will be designated to the purposes of the building purchase and decoration and equipment. 2) GIF had funded various activities throughout the year fulling the key objectives of the charity. 3. Investment policy adopted: NA ## **Section F** ## **Other optional information** Due to the Pandemic, the foundation had reduced some mission and church activities. ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** ## **Signed on behalf of the charity’s trustees** **Signature(s)** Michael Lynch **Full name(s)** Yongwang Deng **Position (eg Secretary, Chair,** Chair, trustee ex Officio trustee **etc) Date** 30/06/2021 March **2012** **TAR** 5 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examtner's Report Report to the trusteesl members of Gra￿ International Found*ion On accounls for the year ended 31 August 2020 Charity no Ilf any) 1174392 Set out on pago8 I report to the trustees on my examination of the accounts of the above charity ("the Trust.) for the year ended Responslbilities and basis of report As the charily's truslees, you are responsible for the preparation of th8 accounts in a¢¢ordanGe with the requirement$ of the Charitias Act 2011 ('the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Acl and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515)(b) of the Act. Indop•nd•nt tThe charity's gross income exceeded £250,000 and l am qualrfied to examiner's Statement undertake the examination by being a qualified member of [insert name of applicable listed bodyll. Delete I l if not applicable. I have completed my examination. I confirm that no material matters have come to my attention in ¢onne¢lion with the examination {other than that disclosed below ") which gives me cause to believe that in, any material respect.. the a¢¢ounting records were not kept in accordance with section 130 of Ihe Charities Act., or the accounts did not accord with the a¢¢ounting ￿cOrds., or the accounts did not comply with Ihe applicable requirements Concerning the fom and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in Gonnection wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Please delet8 the words in the brackets if they do nol apply. Signed: Date: Name: Davi dway Relevant professional Certified Public Accountant IER Oct 2018 quallfication{sl or body (if any): Address: Opal Accounting Ltd 5a Church Road South Liverpool L25 7RJ Section B Disclosure Only complete If the examiner needs lo highlight material matters of concern (see CC32, Independent examination of charty a￿ount$.. directions and 9uidanGe for examiners). Glve here brlef detai18 of any items that the examinèr wi$he$ to disclose. IER Oct 2018 CHARITY COMMI5510N FOR ENGLAND AND WALES Grace International Foundation 1174392 Annual accounts for the eriod Period end date Period start d8t8 0110912019 3110812020 Section A Statement of financial activities R•strlct•d In¢om• funds Recommended catsgorl•$ by activity Unrnstrl¢t¢d fund¥ Endowment funds Prlor year fund$ Totsl funds In¢omlng resources (Note 3 F01 F02 F03 F04 F05 Income and endowm8nts from.. Oonalions and ￿gacle Ch8ntai48 xtyvityeo 312,462 5,400 145,455 457 917 182,947 Sff2 S03 S04 Oiher trading 8CtMlie Inve8lmn se￿181• olincorn• Oiher S05 st S07 19.653 337 523 19,653 482 978 Total Resource8 expended {Note 6) Exptndltur• on- Raising luNII 145455 182 947 703 220,123 703 220 123 126530 8ep8r8te mDt¢n* Itwn pf exp¢n¥• Oifvèr S10 7.615 7,615 228441 Total S12 126 530 Net Incomel{expendtturel before Investment galn$lllo$$o81 S13 109.082 145.455 254,537 56,417 Nel gainsiiiossesi c¥) lnveatm￿ si4 Net Incomel{oxpondlturo1 Extraordlnary Items Tran8fern tsetwetn fund8 Other recognlsed galnsllloss881: S15 109,082 145.455 254,537 56,417 $16 S17 Gains and b¥ses on rev4lv8bon of fix*J assels foi ￿￿rity,￿o￿n S18 Olhei gwnyJllo¥x¥l S19 Plot movement In funds 109 082 145 455 Roconclllatlon of funds.. TotBI luThJs brought I￿ard Total funds carrled fonvard 145,455 Section B Balance sheet Restricted Unrnstricted income fvnds funds Endowm•nt Total th1$ funds year Total last year Fixed assets Intsngiblo assets Tangible assets Heritage assets Investments F01 F02 F03 F04 FD6 (Note 151 INote 141 (Note 161 (Note 171 Total flxed assets 74,930 74,930 76,527 76.527 Current assets Stock8 (Note 181 Debtors (Note 19) Inve$tm&nts (Note 17.41 Cash at bank and in hand {Note 241 Total ¢uff•nt assets B10 16.400 16,400 10,671 10,671 Credltor8: amounts falllng duo wlthln one year (Note 20> 5.275 5.275 Not current asset￿{11•b1I1t1es) 812 10,671 Total asséts less cuffent Ilabllftles B13 87,198 Credltors: amounts falllng due after one year (Note 201 Provisions for liabilities 710.418 710,418 49,040 815 Total net assets or Ilabllltles Funds of the Charity Endowmont funds (Note 27) Restricted income funds (Not• 271 Unrestricted funds Rovaluation reg8rve 816 243,217 74,930 318,147 38,158 817 B18 74,930 74,930 243,217 B19 243,217 38,158 820 Total funds B21 38,158 Signed by one or tsvo INsltres on bthaif of all the trustees Date of approval ddlmml S￿jnatl1re Print Name Yongwan9 Dang 3010612021 CC17a (Excell 3010612021 Section C Notes to the accounts Note 1 Basls of preparation Th1$ $e¢tlon should be compl•t•d by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention wilh items recognised al cost or transaction value unless otherwise slated in the relevant notel$l to these a¢¢ounls. The acwunls have been prepared in accordan￿ with.. the Slaiemenl of Rewmmended Pracli¢e" Accounting and Reporting by Charities preparing their accounts in accordance wrth the Financial Reporting Stsndar applicab￿ in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with" and with. the Financi81 Reporting Standard applicable in Ihe United Kingdom and Republie ol Ireland IFRS 1021 and wlh the Charities kl 2011. The chgTity con81itutes 8 public benefit entity a¥ defined by FRS 102." -Tick as appropriate 1.2 Golng concern M there •re mater181 uncertalntl83 rn18t6d to events or ¢ondttlon$ that cast slgnMl¢•nt doubt on th• charlty's ability ft) continue as ¥ going concern. please provlde the followlng detalls or state "Not appllcable". M approprt•t•.' An explanation as lo Ihose factor$ that support the conclusion that the ¢hanty is a going concern", Disclosure of any uncertainties that make the going concern assumption doubrful.. Where Aecounl$ or• not pr8parod on a going concem basis, ple88e disc108e this fact together wlh the basis on which the Iruslees prepared the accounts and the reason why the charity is not regarded as a going concern. 1.3 Change of accountlng pollcy The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yo8. -T￿k as appropri8te No. Pl8as6 discloso.. (i) the naturo of the change in xcounting pollcy.. fil) the re•$on$ why applying the n•w Xcounting policy pmvides more reliable and more relevant infom7ation,' and CC17a IExixII 301CW2021 {111) the amount of the adjustment for each line affected in the currentperiod, each priorperiodprnsented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. 1.4 Changes to accounllng estlmates No changes lo accounting estimates have occurred in the reporting period13.46 FRS 102 SORPI. Yes" No. -Tick as appropriate Please dlsclos•.' (l) th• n•turn o14ny changes,. (11) th• •ff•ct of th• ¢h•ng• on In¢om• and •xp•ns• or assets and Il•billtl•$ for th• eurr•nt p•rfod,' 4nd flll) whore pra¢tl¢•ble. th• effect of the chang0 In one or more future period3. 1.$ M•tgrl•l prlor yg•r errors No material prior year error have been identsfied in the reFtirting p8rDa13.47 FRS 102 SORPI. Yes" No. '.Tick 88 appropriato Please dlsclose.. (l) the neturn of the prlorpertod enw,. (11) for each prlorperlod presented In th• accounts, the amount of the conrctlon lor each account Iln• it•m affected," and (111) the amount of the coffeetion at the beginning of the oarliTOSt priorperiod prnsontod in the accounts. CC17a (Excell 301CE12021 Section C Notes to the accounts (conti Note 2 2.2 INCOME Accountlng pollclos This stan(kTd lJ51 ofac¢ounlirtgKolr*s h•$ appl*d by charity gxcvpl lorlh058 tKknI Wa.. 0 diff8rent or8dthtionalpolJcy h8s been adopted then this is det8iled in the boK belw. Recognition of incorn• The8e a￿ indL*1ed In the Statement of Finanual AcaNities ISOFAI vthen. the charrty t￿0￿8 entrtK￿ to resourc*s. it k8 more likety than not that tw$1￿ *711 lh¢ r•9)Ur￿,. ar*J th8 mowary ¥alue con be ft*asured ￿th $uffic*nt relobilty. Yes Nla There ha5 no offsetting of awls and Ikqkn"lrt*$, or aTrJ exF4nsgs. unb$$ required or permrt18d by Ihe FRS 102 SORP ￿ FRS 102. Yes Nla Ofl8ettlng Yes No Nla Grants and donalh)ns aré only i￿1￿￿¢￿ In the SOFA when th• g￿rnI recognitKn crrteria are met15.1010 S 12 FRS102 SORPI In th¢ ¢¥¥* al pertornianrA re￿￿￿ 9rants. incrrn must only ￿ rnc*Jgnrn•a io the extent thai Iht Gharty has provKled the speufied gooJs or seryKt5 95 entrtlemenl lo the grant onty ocuJr5 when the F4irfomance re￿￿j condrtion5 are m8115.18 FRS 102 Gr•nts and dortatl(K Yes No Nl8 SORPI. Legac￿ are included in Ihe SOFA whan receipt is Pfotrabkn. th* r4, *￿n t￿re has t*en grant of probate, the executors have ostablishod thai ther¢ are $uffioent a$$ets In the •$lat• •n¢ any condrtions •ty8¢JK•J ￿ the •r• ethèrwthm Ihe rKntrd of the ¢h•rily or haw be￿ ftwt. L•9•cI•• Yes Yes No Govemmont grant¥ enarty hai r•c•w¢d g0Wm￿nI grants in the reprmtsng pernd Grft Aid reCeNab￿ is inclu(ted in Incorne wthen thwe is • y•1￿4 ded•r•ih?n from tTh• onor. Any Grft Ai(1 •movnt recovered on a donation LS Cons￿•r•d to bè part of that grft gn¢ 1$ treated a$ an addrtiot) 10 the sam• a8 th• inthl don0t￿n unknjj th• Oonor or the i•m$ of tho appeal hav• otherww. Tax roelalml on donI￿OnI Ind glft• Ye6 No Nl8 Contractuwl Incorne and Thw 1$ onty inctud¢d In th• SOFA tho chanty has pr￿j?j rg18t¢(I gc<*Js or p8rfonnanc• r•lat•d rvlc•8 er ihe wrfom•nc• r•tht•d eondrtb)M. e8 No Nl8 Yes Nla Donated good• Don•t¢¢ 9oods •rt m••*ured At fail (the 9￿￿1￿nI lor the as8•t coukl •x¢h•ng•dl unltsi imPMdic*l lo do 80. The cost ol ony $irKk of goods don8led for dvJtribulion lo benef￿r1e5 is deemed to the faif value of thos• 9dts al th• t￿8 olthwr r￿lpt antt thay are r8cogntsod on receipt In the reportirrfj peric¥J in ihe Jtoc*8 8re distnbutstt. t￿Y at• recoants¢d 0$ an •xpenM 01 th• earrwng arnount of the stoc*s al distr*ulKJn Donated goods lor ¥r* m¢￿U￿￿ •1 f•ir valuo on iTrrtkql rK¥jgnrtic￿. 18 t expe¢to¢ pro¢¢¢d$ fr¢rn Sa￿ k•¥¥ th• expedod costs ol Sa￿. and recL¥ni8ed In 'In¢om¢ from ¢lher Ir•din9 3clvrt￿$. with the c0ry•5ponding stock rncogntsed In the balanGo $hv•t On Ils 5akn the ¥alue of Btock M charged tyainsi'in¢om? from trading aGtNrtie8' and the proceeds from sabe S￿ recognoed 8s'lwxne from ¢th•r IFBdlng 4cth*ftkry8'. Yes No Nla Yes No Nla Ye8 No Nl8 Goods donaled loi on￿4￿9 use by the charily are r¢¢o9n¢ed ¥$ tan9iblfr f￿•d as￿18 Included In the SOFA as incomirvJ resources rtteNable. Yes No Gifts in kind for vso ty the c*anty are In the SOFA 0$ inorn Irom don•tion$ when re￿Nab￿. Donatsd Mrvlu8 •nd facllltl88 Donated 56Thices and tsu.lths are Ind￿)ed in the SOFA vthen rece￿*d at value ol the gfft lo the c*anty prowtsd the value of Ihe 9rf1 c4n ￿ me8SUFed relkqbfy. Donated semces and fae41il*s that art COTrSUfrEd inrnedlate￿ a￿ recogniseo 88 Income ￿th an equNalent amount a5 an exyen5e underthe apwopriate h•8ding In SOFA. Yes No Nla Yes No Nla Yes No Nla Support costs The charrty has ￿curred ex￿endrtU￿ W SUPPM ¢4$ Yes Volunt•or holp The valw of any voluntary help not indLthd in the acc￿nts bul Is deSrJI￿ in the ITU$tees' annual repDrt Nla Yes No Nla Income Irom Itttorest, royaltles and dlvldends This Is IndLÉed In the accounts rec8wi is probable and th8 amount ￿l¥ab tan be measured reliabty. Income from memb8rshlp meMt￿r5hP sUtts￿[￿nS reCe￿d in Ihe nabJr8 of8 grfi are reojgnwd in Donkn"on8 $uty$¢rfpiion$ and LegaGE$. e5 No Nla Memi*rshy subsmky￿s gwes a member the nght 10 buy SerW￿ orothèr berefrt5 ore recogniyd as in￿rne earn￿ from ofgooJ5 J5 incorne from charitabk 3th￿e$. es No Nla Yes Nla Sottl•mgnt of I￿￿T41b¢0 claimè Insurance claims are onty induded in the SOFA whBn the general incoTh recognition ¢nteri8 are rnet1$ 10 to 5.12 FRS102 SORPI and are ￿dUded as an Itgm of *Xtsr neome In the SOFA. Inv¢8tm8nt galn8 and This includes any re*Bed or unrealLsed gains or kose5 on Ihe salp of investrnents and 8ny gain or loss r85ukin9 from r•valying inw5trThints to rnarket al fv end of lh• year. Yes No Nla 2.3 EXPENDITURE AND LIABILITIES Liability Tecognitson Liabilil*s are reco9nised where it M more likety than not th41 there i8 • *al or constructive obligation cornrnithThJ the charty to pay oul r850urces and th8 amgunt ol the otrAigation can be rneasured %*ith reasonab￿ c•rtainty. Support ¢o$is havo b￿rt albut•d go¥ern¥no costs •tsJ fAh&r iUk¥Ort. Go¥ernanc4ry Msts cornpris• all costs invdwng Put4￿ acwunlabilty ol th• charty aTrJ its crxnpli8nc• %*ith regulatK*n and grK#J Pract￿0. Support costs Induoe ceAtr¥l fundvjns ond h•¥e twi to ￿￿"¥ty colt tegu*$ on a b•$i$ ￿nSiStenI Trrth the use of ￿SourCeS. eg allo￿tIng property ¢osts by flooi area$, or per c¥pts. stsff costs by the li￿ spent and o¢h8r costl by thwr usage. Ye$ No Nl8 es G0￿m￿nC• Jnd •upp)rt co•t• Yes Nla e8 Grants wlth perfo￿1￿¢# condltlon• the charrty gives • grant ￿th ￿nditIOnS for its payTrenl boing 8 kryvel of SorV￿1 or output t# b• prtivid*d. such ir•nts ar• only r0￿n￿ld in the SOFA onc• th• ol the 9r•nt h•• provk#•d IM sp•tyW *Mc• ot oulput. Grants pay•bl• wlthout p•rfonnanG• ¢ondI￿¢Tr• Wh¢1¢ there are w condrtions attaching lo the grant that enabk$ the donor charrty to realisti￿llY aVOKF the commrtmeni. a IKgbihly for the lull luThYiry oblKJaiK)n musi bè r•¢¢gnw•d. Yes Nts Nla R•dundafiey colt The thqiiiy made no r•Jund4ncy payrnerts dunrvj th• repjrting E•r￿. Yes No Nla D•hrr•d In¢om• No malorial it8rn of d•lerr•d inc¢Yn• has b•w indud•d ift •cuurtts. Yes Nla es N¢ Nla Crwllto The ch81ty hag credrtors arn measU￿j al sett*ment amounts1•88 any trad• *Ji$¢ounl$ A l&qbilty is rnea&U￿ on rep)gnit5on at ns historical antr then subsequenty Pro¥l•lon• for Il•bllltl•8 Measu￿ at the besi estimate oi Th amount requwed to S•ttK* the OblKJal￿Th at th• reportin9 date The charty ac£eunts fer financial Instruments on reccgnrth)n ¥$ wr par8graph 11.7 FRS102 SORP. Sutstyuent m8¥ur¢n*nt 1$ ￿ Fer pawraphs 11.17 to 11.19, FRS102 SORP. Yes No Nla 8ul¢ flnanclol Instruments Yes Nla 2.4 ASSETS Tanolbl• fixed 4•ut• lor The88 are capital￿j rf IW c8n bè for Ih•n or* ye•r. •Thd ¢osl •t le•$1 118• by ¢harlty They •r¢ vol￿d •t C￿1. Yes No Nl* The d￿reck￿lon f8te$ and metheds u#ed are dischJ8ad In note 9 2. Th• ¢haiity has intsngibK• fiy•d 3sse15, that ￿. noTwnoTrplary assets that do not have phy51cal 5utsstance trtjt are 1deDtsfiab￿ and are cofflrolled by the tharity through ¢u$tody or ￿gaI nghls. The amortisatv)n rates and method$ used are dis¢losed note 9.5 Inlandble flxed a680ts Yes Nl8 es No Nla Thty are valued at t￿. Horltsg¢ aB8gt8 The chaiity has heril•V assets. that is. norHnon8tsry assols wrth hi￿￿7¢, artistie. stsentffi¢. te¢hnolouKal, geophy$ic#l or environmental qualrtie5 that are and maintained principally for IfEir ¢ontrl)ution to kn• and cuthre. The deprecvat>Jn ra￿ and nWhod$ used as 9.6.1.4. Yes No NIB Yes No Nla They are Val￿ at cost. Inv85trnents Fixed a$$et investsttents in quoted shares. t￿ted ixyKt5 and similar investments are valued at Initially at cost and subwuentty at fair value It1￿1r market valuel at the y88r end. The same treatment is aP￿￿d to unli%Éed investments Un￿55 fair ¥alu8 cannot rn885ur8d reliably in which LX8e rt B rn8a5ur*J at C05t ￿55 impaY￿￿nl. Investments hek1 for les8￿ or F¢Thling their sak and cash aThJ cash equlva￿nts maturty date of1688 than 1 year art treated as oJtr8nt a888t Investments Yes No Nla Yes No Nla Stocks and wot* In St￿kS hekl for sale as part ofnonrfharitable Irade are wwred at the k￿rer Mst ali$able value. Yes No Nlg Goojs or 8ervKes pro¥K￿ as part of a cha111ab￿ actsvrty are rkw$ured at not rnalisabkn volue based on th6 seMc6 pot6ntial provthd by rtems ol$to¢k. es Nl8 Wort( h pro9￿$$ * valued 8t ¢o$t •ny ftyese*ablè bss that ￿ likety to ¢xcur ofi t contr•¢t Yes Nla Oèbttsrs Ilndudinp tr￿# d8blOrn And h)ans rec8NthI am mèasurthj on ￿rtIal recoynithtin èt sett￿ment arneunt after 8ny trade discounls or amount 8dvanced by the charty Subsequently. they are rnea5ur8d al the cash or other conshl8r8lw)n expected lo be r8c8N&J. The thanty ha3 has In¥estmenls rt hold$ f¢y r¢sak *y r4ndirvJ their ￿le •nd Cash 8nd cash equiva*nls with a rnalunty date ￿$5 than one year These Indude ca$h on daposil and c8$h wuivoknnts wrth a malunty date of than we year hek1 for Investment purposes rather than ¢0 mol short *mi ￿$h ctynmitrnerts 0$ th•y fall ¢Ju•. Yes No Nla D•btor8 Current ass8t Investments Yes No Nl8 Yes No Nl Th•y arn vAluthl at lair vsluo •xt*pt tlw Bs basicfin¥nrio1 i￿tru￿n￿. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Seetion C Notes to the accounts Iconti Note 4 Analysb of recelpts of government grnnts Th18 year Descrl on Gov*rnm•nt grant 1 Government gront 2 Govtrnment grant 3 Other JRS Grant 19.653 Total 19,6S3 La•t year 08•erl on Govgrnmont 9r?nt 1 Gov•mmgnt grant 2 Govemm&nt grant 3 Other Total Th1• ar La•t •ar Pl•as• provld• d•tall• of any unfulflll•d eondlllons and oth•r ont1ngenc1￿ atta¢hlng to gr•nl¥ that have been r•cognls•d In Incorn•. Thb• Pl￿￿e glv* ¢Y*t•ll# of Oih•r fornm ol gOvernm￿ta￿s1$tanCa fmm whkh the ehaylty has dlrncdy b•n•nt•d. CC178 (Excell 30106r2021 Section C Notes to the 2ctounts leontl Note 3 Analysis ot income fvno Tthal TrJnd5 PdoryHr Anal ifts DOna￿on8 and l•ga¢l•s'. Oonatsons and Glft AK1 Le aues General grants Pfo¥ided by wvernmenvother 312.462 145.455 457,917 182.947 Memb8rship subscriptions and spon50r5hiF6 which a￿ In substsnce donations Donate Other oods. fa?IitEs and Servi Totsl 312,462 145,4155 457.917 182,947 Chafftsbl• actlvltl88'. Other T¢*al Othor tr¥dlng actfjvltl•8'. Other Total In¢omo Irom Inv••trn•nt•'. Inieresl incomo Dividend incomè Rental 8nd18asin Oth8r inco S.4LXs 19.653 25.061 19.653 25.(￿1 Total 8•par•t• materlal Itom of In¢om•'. Total Other.. Conversion of endthwnent funds into in¢om¢ Gain on dL8posal ol a t8ngity* fbxed a$$el hèld for Charil 's own us• Gain on disposal ol 8 programm relaitd Inve$imenl Royaltie$ from the ¢xpk)rtalKJn ol inlolknctu81 ro Other Tot•1 TOTAL INCOME 337 $23 145455 182,947 Other Infom*tlon'. All In¢onvJ In thg PFlor y••rw•¥ •xc•pt lor. Iplg1•8 pro¥lde doscrfp¢ion anl amountyi V¢h•re any endowm•ntfund h COn￿rted Irrto Incom• In thè reportlrhq perltsd. please glve the rp*son forthp wv•r¥lon. Whèrè any èhdowmtrnt lund l• co#verted Into Incom# In th+ prlor perfod. ple¥8e tN7 rwon 14yth• ¢onv•r8h) thè Intome hems abovè fol￿￿9 hrrb5 a matorlal.. Ipla4s• dlwclo80 thg naturo, 4miint¥nd any pth)r yoar amountsi CC174 IExcdl 301C612021 Section C Notes to the accounts (cont) Note 11 Paid employees Please Complete this note rf the charity has any employees. 11.1 Staff Costs This year Last year Salarles and wagas Soclal security costs Pension costs {defined contribution scheme) Other employoe bonefits 145,017 7,813 1,286 6,211 160,327 77,868 Total staff cost8 77,868 This year: Please provide details of expendituro on staff worklng for th• charlty whoso conlracts are wlth and arè pald by a rélated party Last yoar: Pl8a88 provlde detallg of expendlture on staff worklng for th• charlty who88 contracts are wlth and are paid by a related party Please qlve detalls ol the number of •mployee3 whose total employee benoflts (excludlng •mployèr pension costs) fell within each band of £10,000 Imm £60,000 upwards. If there are no such transactlons, please enter ?rue' in the box provlded. No employees recelved employee benefits (excludlng employ•r penslon costs) for the reporting perlod of more than £60,000 Band Number of employea8 Thls year Last year £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 This oar Last ear Please provide the tolal amount pald to key management personnel (includes trustees and senior management) for tholr services to tho charty. For specific amounts paid to trustses. s60 Noto 28. CC17a (Excell 3010612021 11.2 Avorage head Count In the year This year Number Last year Number The parts of tho charity in whlch tho employees work Totsl 11.3 Ex-gratla payments to 8mployees and other8 (oxcluding trustees) Pléase complete If an ex-gratla paymant Is mad•. Please explaln the naturo of tho payment This year Lost year Plea80 State the legal authorlty or reason for making the paymènt Thls year Last year Th18 year La8t yèar Plea88 stats the amount of tho payment (or value of any walver of a right to an asset) CC17a (Excell 3010612021 11.4 Rodundancy paymonts Please complete M any redundancy or temilnatlon payment 18 made in the perfod. Thls year Last year Total amount of payment Tho natur• of th• payment Ica8h, asset otc.) Th1$ ygor Last year Th• •xtsnt of redundancy fundlng at tho balance 8hoet dat• Please state the accountlng pollcy for any redundan¢y or tormlnatlon paymonts CC17a (Excell 3010612021 Section C Notes to the accounts Icont} Note 12 Defined contribution pension scheme or defined benefit scheme accountsd for as a defined contribution scheme. 12.1 Ploase complete this note rfa definod contribution Pensi￿ scheme is operated. Thi8 year Last year Amount of contrlbutlons rgcognlsed In the SOFA as an expen8e 1,286 Plea89 explain the basi8 for allocatlng the liablllty and exp8n80 of deflned contrlbutlon penslon scheme between activilie8 and b&tWOon ro8trl¢ted and unrostrlctod funds. 12.2 Please complete thls 8￿tIon whore ¢h• Charfty partlclpates In • deflnod benefft ponslon plan but Is unablo to •$¢•rtaln Its $h4r• of the underfylng assets and Ilabllhl•s. Please conflrm that although th• 8cheme 18 accounted for a8 a deflnod contrlbutk>n plan. 5t18 a deflned beneflt plan. Pl0880 provldo Such Infomatlon a8 ovailablo about tho plan'$ ¥urplus or deflclt and the Srnpllcatlons, If any, for the rèporting charity for thls yèar and last yoar, If dlffergnt 12.3 Pleas? ¢omplgte this sectlon whern the ch•rlty P•rti¢iwtes in • muttl4mplo￿rdefinodbenefft ponslon plan that Is a¢¢ounted for as a deflned contrlbutlon plan. D08crlbe the èxtent to whlch the charlty can be liable to th• plan for other entltle8' obllgatlons under the temis and conditions of the multl4mploy•r plan. If this 18 different for last year, provido dotsils Provid• an oxplanation of how any Ilablllty arlslng from an agreement wlth multlomployer plan to fund a d&fi¢it has been determined. If thi8 18 different for last year, provide details CC17a (Exc81) 30106r2021 Section C Notes to the accounts Iconti Note 14 Tangible fixed assets Please complete this note rfthe charity has any tangible fixed assets 14.1 Cost or ¥aluatlon Frnehold land & building5 Oih8r lano & buildings Plant. machinery rnotor vehic Fixtufes. fittin95 and equipment Total At the beginning of the year Addibon5 79,142 579 Rèvaluations Disposals Translers. Al end ol the yeor 79.142 579 79,721 14.2 0opr•clatlon and Impalrni•nts SL or RB Istraight Line or Redu¢ing 8alarKel SL SLofRB SLorRB SLorRB SLDrRB SL At b8ginning of th8 y•ar Di$poso18 3.1e6 28 3.194 Depr8¢i8tion 14 1.597 Irnpairmgnl Tran$l8rs" Al end ol the year 4.749 42 4,791 14.3 N•t book ¥&lu• Net book value at the beginning of lh8 year 75.978 S51 78,527 Net book value at the end of the ￿ar 74,393 537 74,930 14.4 Impalmi•nt Thls ywr.. Pleas• pro¥ld• a d￿CrIP110ft ofth• •v•nts •ndelffum•t•ncK that l•d to th• r•¢ognttlon orrnv•ts*l olan Impaimient lo¥¥. Last￿ar.. Pl•as• provld• & d•s¢rfptlon ofthe e￿nts and ctrcumstancos that led to the recognltlon orreversal of an Impalnnefttl¢7ss. 14.5 Revaluatlon Man aecountlngpollcy of rev?lu8tlon Is adopted. Pl￿S•prOVId•." the ofl8ctlv• datg of th• r•valuatlon ThIB Last thè nam• of Indgp8nd•nt valu•r. Ifapplle8ble CC17a (Exc811 301cfjrd021 th• methods appl1￿ and$lgnfft•nt as$umptlon8 th• ¢8rrylnq amount th•1 WoUldh•￿ l>•en r•¢ognl$od h•d the au•ts bo•n carrl•d und•r th• costmod•l. 14.6 Oth•r dli¢lMur•• Th18 •r Last yfrgr fl) Ploa$• stat• th• amount of borrowlng costs, Mafty, ¢apft•lls•dln th• con•tmctlon of nglbl• flxèd •$$•t$ •nd the c•plt•lluUon rate us•d. fll) pl￿Se pmvlde the omount of¢ontrn¢tu*l ¢ommiim•nts for th• •cqulshlon oltanglblo flx•d ￿$èts. (IAIJ Dotalls of the oxlst•nc8 and c•rrylng •mounts ofproperty, plant and •qulpment to whlch th• ch•rlty has restrlcted Of that arg pledg•das ¥o¢urlty forllabllltl•s. Th8 'lr8nsl$rs' row is formovements Oemeen fixed 88881 Cat8g￿8. ' Pleas8 indiG8t& the rnefhod of depreciation deleting th8 m8lhod oppIKgb18 (SL - slrawhl Iin8.' RB - redtrung balance). Also pleas& indic8le Ilje rafe oldepr&cialii￿. for straight line, what is the antt'opaled lile olll)e ass8t (in ye8ts),' forreduong bal8nce, whal is the percent8ge annual deducDon. CC178 IEx¢ell 3010612021 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examtner's Report Report to the trusteesl members of Gra￿ International Found*ion On accounls for the year ended 31 August 2020 Charity no Ilf any) 1174392 Set out on pago8 I report to the trustees on my examination of the accounts of the above charity ("the Trust.) for the year ended Responslbilities and basis of report As the charily's truslees, you are responsible for the preparation of th8 accounts in a¢¢ordanGe with the requirement$ of the Charitias Act 2011 ('the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Acl and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515)(b) of the Act. Indop•nd•nt tThe charity's gross income exceeded £250,000 and l am qualrfied to examiner's Statement undertake the examination by being a qualified member of [insert name of applicable listed bodyll. Delete I l if not applicable. I have completed my examination. I confirm that no material matters have come to my attention in ¢onne¢lion with the examination {other than that disclosed below ") which gives me cause to believe that in, any material respect.. the a¢¢ounting records were not kept in accordance with section 130 of Ihe Charities Act., or the accounts did not accord with the a¢¢ounting ￿cOrds., or the accounts did not comply with Ihe applicable requirements Concerning the fom and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in Gonnection wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Please delet8 the words in the brackets if they do nol apply. Signed: Date: Name: Davi dway Relevant professional Certified Public Accountant IER Oct 2018 quallfication{sl or body (if any): Address: Opal Accounting Ltd 5a Church Road South Liverpool L25 7RJ Section B Disclosure Only complete If the examiner needs lo highlight material matters of concern (see CC32, Independent examination of charty a￿ount$.. directions and 9uidanGe for examiners). Glve here brlef detai18 of any items that the examinèr wi$he$ to disclose. IER Oct 2018 CHARITY COMMI5510N FOR ENGLAND AND WALES Grace International Foundation 1174392 Annual accounts for the eriod Period end date Period start d8t8 0110912019 3110812020 Section A Statement of financial activities R•strlct•d In¢om• funds Recommended catsgorl•$ by activity Unrnstrl¢t¢d fund¥ Endowment funds Prlor year fund$ Totsl funds In¢omlng resources (Note 3 F01 F02 F03 F04 F05 Income and endowm8nts from.. Oonalions and ￿gacle Ch8ntai48 xtyvityeo 312,462 5,400 145,455 457 917 182,947 Sff2 S03 S04 Oiher trading 8CtMlie Inve8lmn se￿181• olincorn• Oiher S05 st S07 19.653 337 523 19,653 482 978 Total Resource8 expended {Note 6) Exptndltur• on- Raising luNII 145455 182 947 703 220,123 703 220 123 126530 8ep8r8te mDt¢n* Itwn pf exp¢n¥• Oifvèr S10 7.615 7,615 228441 Total S12 126 530 Net Incomel{expendtturel before Investment galn$lllo$$o81 S13 109.082 145.455 254,537 56,417 Nel gainsiiiossesi c¥) lnveatm￿ si4 Net Incomel{oxpondlturo1 Extraordlnary Items Tran8fern tsetwetn fund8 Other recognlsed galnsllloss881: S15 109,082 145.455 254,537 56,417 $16 S17 Gains and b¥ses on rev4lv8bon of fix*J assels foi ￿￿rity,￿o￿n S18 Olhei gwnyJllo¥x¥l S19 Plot movement In funds 109 082 145 455 Roconclllatlon of funds.. TotBI luThJs brought I￿ard Total funds carrled fonvard 145,455 Section B Balance sheet Restricted Unrnstricted income fvnds funds Endowm•nt Total th1$ funds year Total last year Fixed assets Intsngiblo assets Tangible assets Heritage assets Investments F01 F02 F03 F04 FD6 (Note 151 INote 141 (Note 161 (Note 171 Total flxed assets 74,930 74,930 76,527 76.527 Current assets Stock8 (Note 181 Debtors (Note 19) Inve$tm&nts (Note 17.41 Cash at bank and in hand {Note 241 Total ¢uff•nt assets B10 16.400 16,400 10,671 10,671 Credltor8: amounts falllng duo wlthln one year (Note 20> 5.275 5.275 Not current asset￿{11•b1I1t1es) 812 10,671 Total asséts less cuffent Ilabllftles B13 87,198 Credltors: amounts falllng due after one year (Note 201 Provisions for liabilities 710.418 710,418 49,040 815 Total net assets or Ilabllltles Funds of the Charity Endowmont funds (Note 27) Restricted income funds (Not• 271 Unrestricted funds Rovaluation reg8rve 816 243,217 74,930 318,147 38,158 817 B18 74,930 74,930 243,217 B19 243,217 38,158 820 Total funds B21 38,158 Signed by one or tsvo INsltres on bthaif of all the trustees Date of approval ddlmml S￿jnatl1re Print Name Yongwan9 Dang 3010612021 CC17a (Excell 3010612021 Section C Notes to the accounts Note 1 Basls of preparation Th1$ $e¢tlon should be compl•t•d by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention wilh items recognised al cost or transaction value unless otherwise slated in the relevant notel$l to these a¢¢ounls. The acwunls have been prepared in accordan￿ with.. the Slaiemenl of Rewmmended Pracli¢e" Accounting and Reporting by Charities preparing their accounts in accordance wrth the Financial Reporting Stsndar applicab￿ in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with" and with. the Financi81 Reporting Standard applicable in Ihe United Kingdom and Republie ol Ireland IFRS 1021 and wlh the Charities kl 2011. The chgTity con81itutes 8 public benefit entity a¥ defined by FRS 102." -Tick as appropriate 1.2 Golng concern M there •re mater181 uncertalntl83 rn18t6d to events or ¢ondttlon$ that cast slgnMl¢•nt doubt on th• charlty's ability ft) continue as ¥ going concern. please provlde the followlng detalls or state "Not appllcable". M approprt•t•.' An explanation as lo Ihose factor$ that support the conclusion that the ¢hanty is a going concern", Disclosure of any uncertainties that make the going concern assumption doubrful.. Where Aecounl$ or• not pr8parod on a going concem basis, ple88e disc108e this fact together wlh the basis on which the Iruslees prepared the accounts and the reason why the charity is not regarded as a going concern. 1.3 Change of accountlng pollcy The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yo8. -T￿k as appropri8te No. Pl8as6 discloso.. (i) the naturo of the change in xcounting pollcy.. fil) the re•$on$ why applying the n•w Xcounting policy pmvides more reliable and more relevant infom7ation,' and CC17a IExixII 301CW2021 {111) the amount of the adjustment for each line affected in the currentperiod, each priorperiodprnsented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP. 1.4 Changes to accounllng estlmates No changes lo accounting estimates have occurred in the reporting period13.46 FRS 102 SORPI. Yes" No. -Tick as appropriate Please dlsclos•.' (l) th• n•turn o14ny changes,. (11) th• •ff•ct of th• ¢h•ng• on In¢om• and •xp•ns• or assets and Il•billtl•$ for th• eurr•nt p•rfod,' 4nd flll) whore pra¢tl¢•ble. th• effect of the chang0 In one or more future period3. 1.$ M•tgrl•l prlor yg•r errors No material prior year error have been identsfied in the reFtirting p8rDa13.47 FRS 102 SORPI. Yes" No. '.Tick 88 appropriato Please dlsclose.. (l) the neturn of the prlorpertod enw,. (11) for each prlorperlod presented In th• accounts, the amount of the conrctlon lor each account Iln• it•m affected," and (111) the amount of the coffeetion at the beginning of the oarliTOSt priorperiod prnsontod in the accounts. CC17a (Excell 301CE12021 Section C Notes to the accounts (conti Note 2 2.2 INCOME Accountlng pollclos This stan(kTd lJ51 ofac¢ounlirtgKolr*s h•$ appl*d by charity gxcvpl lorlh058 tKknI Wa.. 0 diff8rent or8dthtionalpolJcy h8s been adopted then this is det8iled in the boK belw. Recognition of incorn• The8e a￿ indL*1ed In the Statement of Finanual AcaNities ISOFAI vthen. the charrty t￿0￿8 entrtK￿ to resourc*s. it k8 more likety than not that tw$1￿ *711 lh¢ r•9)Ur￿,. ar*J th8 mowary ¥alue con be ft*asured ￿th $uffic*nt relobilty. Yes Nla There ha5 no offsetting of awls and Ikqkn"lrt*$, or aTrJ exF4nsgs. unb$$ required or permrt18d by Ihe FRS 102 SORP ￿ FRS 102. Yes Nla Ofl8ettlng Yes No Nla Grants and donalh)ns aré only i￿1￿￿¢￿ In the SOFA when th• g￿rnI recognitKn crrteria are met15.1010 S 12 FRS102 SORPI In th¢ ¢¥¥* al pertornianrA re￿￿￿ 9rants. incrrn must only ￿ rnc*Jgnrn•a io the extent thai Iht Gharty has provKled the speufied gooJs or seryKt5 95 entrtlemenl lo the grant onty ocuJr5 when the F4irfomance re￿￿j condrtion5 are m8115.18 FRS 102 Gr•nts and dortatl(K Yes No Nl8 SORPI. Legac￿ are included in Ihe SOFA whan receipt is Pfotrabkn. th* r4, *￿n t￿re has t*en grant of probate, the executors have ostablishod thai ther¢ are $uffioent a$$ets In the •$lat• •n¢ any condrtions •ty8¢JK•J ￿ the •r• ethèrwthm Ihe rKntrd of the ¢h•rily or haw be￿ ftwt. L•9•cI•• Yes Yes No Govemmont grant¥ enarty hai r•c•w¢d g0Wm￿nI grants in the reprmtsng pernd Grft Aid reCeNab￿ is inclu(ted in Incorne wthen thwe is • y•1￿4 ded•r•ih?n from tTh• onor. Any Grft Ai(1 •movnt recovered on a donation LS Cons￿•r•d to bè part of that grft gn¢ 1$ treated a$ an addrtiot) 10 the sam• a8 th• inthl don0t￿n unknjj th• Oonor or the i•m$ of tho appeal hav• otherww. Tax roelalml on donI￿OnI Ind glft• Ye6 No Nl8 Contractuwl Incorne and Thw 1$ onty inctud¢d In th• SOFA tho chanty has pr￿j?j rg18t¢(I gc<*Js or p8rfonnanc• r•lat•d rvlc•8 er ihe wrfom•nc• r•tht•d eondrtb)M. e8 No Nl8 Yes Nla Donated good• Don•t¢¢ 9oods •rt m••*ured At fail (the 9￿￿1￿nI lor the as8•t coukl •x¢h•ng•dl unltsi imPMdic*l lo do 80. The cost ol ony $irKk of goods don8led for dvJtribulion lo benef￿r1e5 is deemed to the faif value of thos• 9dts al th• t￿8 olthwr r￿lpt antt thay are r8cogntsod on receipt In the reportirrfj peric¥J in ihe Jtoc*8 8re distnbutstt. t￿Y at• recoants¢d 0$ an •xpenM 01 th• earrwng arnount of the stoc*s al distr*ulKJn Donated goods lor ¥r* m¢￿U￿￿ •1 f•ir valuo on iTrrtkql rK¥jgnrtic￿. 18 t expe¢to¢ pro¢¢¢d$ fr¢rn Sa￿ k•¥¥ th• expedod costs ol Sa￿. and recL¥ni8ed In 'In¢om¢ from ¢lher Ir•din9 3clvrt￿$. with the c0ry•5ponding stock rncogntsed In the balanGo $hv•t On Ils 5akn the ¥alue of Btock M charged tyainsi'in¢om? from trading aGtNrtie8' and the proceeds from sabe S￿ recognoed 8s'lwxne from ¢th•r IFBdlng 4cth*ftkry8'. Yes No Nla Yes No Nla Ye8 No Nl8 Goods donaled loi on￿4￿9 use by the charily are r¢¢o9n¢ed ¥$ tan9iblfr f￿•d as￿18 Included In the SOFA as incomirvJ resources rtteNable. Yes No Gifts in kind for vso ty the c*anty are In the SOFA 0$ inorn Irom don•tion$ when re￿Nab￿. Donatsd Mrvlu8 •nd facllltl88 Donated 56Thices and tsu.lths are Ind￿)ed in the SOFA vthen rece￿*d at value ol the gfft lo the c*anty prowtsd the value of Ihe 9rf1 c4n ￿ me8SUFed relkqbfy. Donated semces and fae41il*s that art COTrSUfrEd inrnedlate￿ a￿ recogniseo 88 Income ￿th an equNalent amount a5 an exyen5e underthe apwopriate h•8ding In SOFA. Yes No Nla Yes No Nla Yes No Nla Support costs The charrty has ￿curred ex￿endrtU￿ W SUPPM ¢4$ Yes Volunt•or holp The valw of any voluntary help not indLthd in the acc￿nts bul Is deSrJI￿ in the ITU$tees' annual repDrt Nla Yes No Nla Income Irom Itttorest, royaltles and dlvldends This Is IndLÉed In the accounts rec8wi is probable and th8 amount ￿l¥ab tan be measured reliabty. Income from memb8rshlp meMt￿r5hP sUtts￿[￿nS reCe￿d in Ihe nabJr8 of8 grfi are reojgnwd in Donkn"on8 $uty$¢rfpiion$ and LegaGE$. e5 No Nla Memi*rshy subsmky￿s gwes a member the nght 10 buy SerW￿ orothèr berefrt5 ore recogniyd as in￿rne earn￿ from ofgooJ5 J5 incorne from charitabk 3th￿e$. es No Nla Yes Nla Sottl•mgnt of I￿￿T41b¢0 claimè Insurance claims are onty induded in the SOFA whBn the general incoTh recognition ¢nteri8 are rnet1$ 10 to 5.12 FRS102 SORPI and are ￿dUded as an Itgm of *Xtsr neome In the SOFA. Inv¢8tm8nt galn8 and This includes any re*Bed or unrealLsed gains or kose5 on Ihe salp of investrnents and 8ny gain or loss r85ukin9 from r•valying inw5trThints to rnarket al fv end of lh• year. Yes No Nla 2.3 EXPENDITURE AND LIABILITIES Liability Tecognitson Liabilil*s are reco9nised where it M more likety than not th41 there i8 • *al or constructive obligation cornrnithThJ the charty to pay oul r850urces and th8 amgunt ol the otrAigation can be rneasured %*ith reasonab￿ c•rtainty. Support ¢o$is havo b￿rt albut•d go¥ern¥no costs •tsJ fAh&r iUk¥Ort. Go¥ernanc4ry Msts cornpris• all costs invdwng Put4￿ acwunlabilty ol th• charty aTrJ its crxnpli8nc• %*ith regulatK*n and grK#J Pract￿0. Support costs Induoe ceAtr¥l fundvjns ond h•¥e twi to ￿￿"¥ty colt tegu*$ on a b•$i$ ￿nSiStenI Trrth the use of ￿SourCeS. eg allo￿tIng property ¢osts by flooi area$, or per c¥pts. stsff costs by the li￿ spent and o¢h8r costl by thwr usage. Ye$ No Nl8 es G0￿m￿nC• Jnd •upp)rt co•t• Yes Nla e8 Grants wlth perfo￿1￿¢# condltlon• the charrty gives • grant ￿th ￿nditIOnS for its payTrenl boing 8 kryvel of SorV￿1 or output t# b• prtivid*d. such ir•nts ar• only r0￿n￿ld in the SOFA onc• th• ol the 9r•nt h•• provk#•d IM sp•tyW *Mc• ot oulput. Grants pay•bl• wlthout p•rfonnanG• ¢ondI￿¢Tr• Wh¢1¢ there are w condrtions attaching lo the grant that enabk$ the donor charrty to realisti￿llY aVOKF the commrtmeni. a IKgbihly for the lull luThYiry oblKJaiK)n musi bè r•¢¢gnw•d. Yes Nts Nla R•dundafiey colt The thqiiiy made no r•Jund4ncy payrnerts dunrvj th• repjrting E•r￿. Yes No Nla D•hrr•d In¢om• No malorial it8rn of d•lerr•d inc¢Yn• has b•w indud•d ift •cuurtts. Yes Nla es N¢ Nla Crwllto The ch81ty hag credrtors arn measU￿j al sett*ment amounts1•88 any trad• *Ji$¢ounl$ A l&qbilty is rnea&U￿ on rep)gnit5on at ns historical antr then subsequenty Pro¥l•lon• for Il•bllltl•8 Measu￿ at the besi estimate oi Th amount requwed to S•ttK* the OblKJal￿Th at th• reportin9 date The charty ac£eunts fer financial Instruments on reccgnrth)n ¥$ wr par8graph 11.7 FRS102 SORP. Sutstyuent m8¥ur¢n*nt 1$ ￿ Fer pawraphs 11.17 to 11.19, FRS102 SORP. Yes No Nla 8ul¢ flnanclol Instruments Yes Nla 2.4 ASSETS Tanolbl• fixed 4•ut• lor The88 are capital￿j rf IW c8n bè for Ih•n or* ye•r. •Thd ¢osl •t le•$1 118• by ¢harlty They •r¢ vol￿d •t C￿1. Yes No Nl* The d￿reck￿lon f8te$ and metheds u#ed are dischJ8ad In note 9 2. Th• ¢haiity has intsngibK• fiy•d 3sse15, that ￿. noTwnoTrplary assets that do not have phy51cal 5utsstance trtjt are 1deDtsfiab￿ and are cofflrolled by the tharity through ¢u$tody or ￿gaI nghls. The amortisatv)n rates and method$ used are dis¢losed note 9.5 Inlandble flxed a680ts Yes Nl8 es No Nla Thty are valued at t￿. Horltsg¢ aB8gt8 The chaiity has heril•V assets. that is. norHnon8tsry assols wrth hi￿￿7¢, artistie. stsentffi¢. te¢hnolouKal, geophy$ic#l or environmental qualrtie5 that are and maintained principally for IfEir ¢ontrl)ution to kn• and cuthre. The deprecvat>Jn ra￿ and nWhod$ used as 9.6.1.4. Yes No NIB Yes No Nla They are Val￿ at cost. Inv85trnents Fixed a$$et investsttents in quoted shares. t￿ted ixyKt5 and similar investments are valued at Initially at cost and subwuentty at fair value It1￿1r market valuel at the y88r end. The same treatment is aP￿￿d to unli%Éed investments Un￿55 fair ¥alu8 cannot rn885ur8d reliably in which LX8e rt B rn8a5ur*J at C05t ￿55 impaY￿￿nl. Investments hek1 for les8￿ or F¢Thling their sak and cash aThJ cash equlva￿nts maturty date of1688 than 1 year art treated as oJtr8nt a888t Investments Yes No Nla Yes No Nla Stocks and wot* In St￿kS hekl for sale as part ofnonrfharitable Irade are wwred at the k￿rer Mst ali$able value. Yes No Nlg Goojs or 8ervKes pro¥K￿ as part of a cha111ab￿ actsvrty are rkw$ured at not rnalisabkn volue based on th6 seMc6 pot6ntial provthd by rtems ol$to¢k. es Nl8 Wort( h pro9￿$$ * valued 8t ¢o$t •ny ftyese*ablè bss that ￿ likety to ¢xcur ofi t contr•¢t Yes Nla Oèbttsrs Ilndudinp tr￿# d8blOrn And h)ans rec8NthI am mèasurthj on ￿rtIal recoynithtin èt sett￿ment arneunt after 8ny trade discounls or amount 8dvanced by the charty Subsequently. they are rnea5ur8d al the cash or other conshl8r8lw)n expected lo be r8c8N&J. The thanty ha3 has In¥estmenls rt hold$ f¢y r¢sak *y r4ndirvJ their ￿le •nd Cash 8nd cash equiva*nls with a rnalunty date ￿$5 than one year These Indude ca$h on daposil and c8$h wuivoknnts wrth a malunty date of than we year hek1 for Investment purposes rather than ¢0 mol short *mi ￿$h ctynmitrnerts 0$ th•y fall ¢Ju•. Yes No Nla D•btor8 Current ass8t Investments Yes No Nl8 Yes No Nl Th•y arn vAluthl at lair vsluo •xt*pt tlw Bs basicfin¥nrio1 i￿tru￿n￿. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Seetion C Notes to the accounts Iconti Note 4 Analysb of recelpts of government grnnts Th18 year Descrl on Gov*rnm•nt grant 1 Government gront 2 Govtrnment grant 3 Other JRS Grant 19.653 Total 19,6S3 La•t year 08•erl on Govgrnmont 9r?nt 1 Gov•mmgnt grant 2 Govemm&nt grant 3 Other Total Th1• ar La•t •ar Pl•as• provld• d•tall• of any unfulflll•d eondlllons and oth•r ont1ngenc1￿ atta¢hlng to gr•nl¥ that have been r•cognls•d In Incorn•. Thb• Pl￿￿e glv* ¢Y*t•ll# of Oih•r fornm ol gOvernm￿ta￿s1$tanCa fmm whkh the ehaylty has dlrncdy b•n•nt•d. CC178 (Excell 30106r2021 Section C Notes to the 2ctounts leontl Note 3 Analysis ot income fvno Tthal TrJnd5 PdoryHr Anal ifts DOna￿on8 and l•ga¢l•s'. Oonatsons and Glft AK1 Le aues General grants Pfo¥ided by wvernmenvother 312.462 145.455 457,917 182.947 Memb8rship subscriptions and spon50r5hiF6 which a￿ In substsnce donations Donate Other oods. fa?IitEs and Servi Totsl 312,462 145,4155 457.917 182,947 Chafftsbl• actlvltl88'. Other T¢*al Othor tr¥dlng actfjvltl•8'. Other Total In¢omo Irom Inv••trn•nt•'. Inieresl incomo Dividend incomè Rental 8nd18asin Oth8r inco S.4LXs 19.653 25.061 19.653 25.(￿1 Total 8•par•t• materlal Itom of In¢om•'. Total Other.. Conversion of endthwnent funds into in¢om¢ Gain on dL8posal ol a t8ngity* fbxed a$$el hèld for Charil 's own us• Gain on disposal ol 8 programm relaitd Inve$imenl Royaltie$ from the ¢xpk)rtalKJn ol inlolknctu81 ro Other Tot•1 TOTAL INCOME 337 $23 145455 182,947 Other Infom*tlon'. All In¢onvJ In thg PFlor y••rw•¥ •xc•pt lor. Iplg1•8 pro¥lde doscrfp¢ion anl amountyi V¢h•re any endowm•ntfund h COn￿rted Irrto Incom• In thè reportlrhq perltsd. please glve the rp*son forthp wv•r¥lon. Whèrè any èhdowmtrnt lund l• co#verted Into Incom# In th+ prlor perfod. ple¥8e tN7 rwon 14yth• ¢onv•r8h) thè Intome hems abovè fol￿￿9 hrrb5 a matorlal.. Ipla4s• dlwclo80 thg naturo, 4miint¥nd any pth)r yoar amountsi CC174 IExcdl 301C612021 Section C Notes to the accounts (cont) Note 11 Paid employees Please Complete this note rf the charity has any employees. 11.1 Staff Costs This year Last year Salarles and wagas Soclal security costs Pension costs {defined contribution scheme) Other employoe bonefits 145,017 7,813 1,286 6,211 160,327 77,868 Total staff cost8 77,868 This year: Please provide details of expendituro on staff worklng for th• charlty whoso conlracts are wlth and arè pald by a rélated party Last yoar: Pl8a88 provlde detallg of expendlture on staff worklng for th• charlty who88 contracts are wlth and are paid by a related party Please qlve detalls ol the number of •mployee3 whose total employee benoflts (excludlng •mployèr pension costs) fell within each band of £10,000 Imm £60,000 upwards. If there are no such transactlons, please enter ?rue' in the box provlded. No employees recelved employee benefits (excludlng employ•r penslon costs) for the reporting perlod of more than £60,000 Band Number of employea8 Thls year Last year £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 This oar Last ear Please provide the tolal amount pald to key management personnel (includes trustees and senior management) for tholr services to tho charty. For specific amounts paid to trustses. s60 Noto 28. CC17a (Excell 3010612021 11.2 Avorage head Count In the year This year Number Last year Number The parts of tho charity in whlch tho employees work Totsl 11.3 Ex-gratla payments to 8mployees and other8 (oxcluding trustees) Pléase complete If an ex-gratla paymant Is mad•. Please explaln the naturo of tho payment This year Lost year Plea80 State the legal authorlty or reason for making the paymènt Thls year Last year Th18 year La8t yèar Plea88 stats the amount of tho payment (or value of any walver of a right to an asset) CC17a (Excell 3010612021 11.4 Rodundancy paymonts Please complete M any redundancy or temilnatlon payment 18 made in the perfod. Thls year Last year Total amount of payment Tho natur• of th• payment Ica8h, asset otc.) Th1$ ygor Last year Th• •xtsnt of redundancy fundlng at tho balance 8hoet dat• Please state the accountlng pollcy for any redundan¢y or tormlnatlon paymonts CC17a (Excell 3010612021 Section C Notes to the accounts Icont} Note 12 Defined contribution pension scheme or defined benefit scheme accountsd for as a defined contribution scheme. 12.1 Ploase complete this note rfa definod contribution Pensi￿ scheme is operated. Thi8 year Last year Amount of contrlbutlons rgcognlsed In the SOFA as an expen8e 1,286 Plea89 explain the basi8 for allocatlng the liablllty and exp8n80 of deflned contrlbutlon penslon scheme between activilie8 and b&tWOon ro8trl¢ted and unrostrlctod funds. 12.2 Please complete thls 8￿tIon whore ¢h• Charfty partlclpates In • deflnod benefft ponslon plan but Is unablo to •$¢•rtaln Its $h4r• of the underfylng assets and Ilabllhl•s. Please conflrm that although th• 8cheme 18 accounted for a8 a deflnod contrlbutk>n plan. 5t18 a deflned beneflt plan. Pl0880 provldo Such Infomatlon a8 ovailablo about tho plan'$ ¥urplus or deflclt and the Srnpllcatlons, If any, for the rèporting charity for thls yèar and last yoar, If dlffergnt 12.3 Pleas? ¢omplgte this sectlon whern the ch•rlty P•rti¢iwtes in • muttl4mplo￿rdefinodbenefft ponslon plan that Is a¢¢ounted for as a deflned contrlbutlon plan. D08crlbe the èxtent to whlch the charlty can be liable to th• plan for other entltle8' obllgatlons under the temis and conditions of the multl4mploy•r plan. If this 18 different for last year, provido dotsils Provid• an oxplanation of how any Ilablllty arlslng from an agreement wlth multlomployer plan to fund a d&fi¢it has been determined. If thi8 18 different for last year, provide details CC17a (Exc81) 30106r2021 Section C Notes to the accounts Iconti Note 14 Tangible fixed assets Please complete this note rfthe charity has any tangible fixed assets 14.1 Cost or ¥aluatlon Frnehold land & building5 Oih8r lano & buildings Plant. machinery rnotor vehic Fixtufes. fittin95 and equipment Total At the beginning of the year Addibon5 79,142 579 Rèvaluations Disposals Translers. Al end ol the yeor 79.142 579 79,721 14.2 0opr•clatlon and Impalrni•nts SL or RB Istraight Line or Redu¢ing 8alarKel SL SLofRB SLorRB SLorRB SLDrRB SL At b8ginning of th8 y•ar Di$poso18 3.1e6 28 3.194 Depr8¢i8tion 14 1.597 Irnpairmgnl Tran$l8rs" Al end ol the year 4.749 42 4,791 14.3 N•t book ¥&lu• Net book value at the beginning of lh8 year 75.978 S51 78,527 Net book value at the end of the ￿ar 74,393 537 74,930 14.4 Impalmi•nt Thls ywr.. Pleas• pro¥ld• a d￿CrIP110ft ofth• •v•nts •ndelffum•t•ncK that l•d to th• r•¢ognttlon orrnv•ts*l olan Impaimient lo¥¥. Last￿ar.. Pl•as• provld• & d•s¢rfptlon ofthe e￿nts and ctrcumstancos that led to the recognltlon orreversal of an Impalnnefttl¢7ss. 14.5 Revaluatlon Man aecountlngpollcy of rev?lu8tlon Is adopted. Pl￿S•prOVId•." the ofl8ctlv• datg of th• r•valuatlon ThIB Last thè nam• of Indgp8nd•nt valu•r. Ifapplle8ble CC17a (Exc811 301cfjrd021 th• methods appl1￿ and$lgnfft•nt as$umptlon8 th• ¢8rrylnq amount th•1 WoUldh•￿ l>•en r•¢ognl$od h•d the au•ts bo•n carrl•d und•r th• costmod•l. 14.6 Oth•r dli¢lMur•• Th18 •r Last yfrgr fl) Ploa$• stat• th• amount of borrowlng costs, Mafty, ¢apft•lls•dln th• con•tmctlon of nglbl• flxèd •$$•t$ •nd the c•plt•lluUon rate us•d. fll) pl￿Se pmvlde the omount of¢ontrn¢tu*l ¢ommiim•nts for th• •cqulshlon oltanglblo flx•d ￿$èts. (IAIJ Dotalls of the oxlst•nc8 and c•rrylng •mounts ofproperty, plant and •qulpment to whlch th• ch•rlty has restrlcted Of that arg pledg•das ¥o¢urlty forllabllltl•s. Th8 'lr8nsl$rs' row is formovements Oemeen fixed 88881 Cat8g￿8. ' Pleas8 indiG8t& the rnefhod of depreciation deleting th8 m8lhod oppIKgb18 (SL - slrawhl Iin8.' RB - redtrung balance). Also pleas& indic8le Ilje rafe oldepr&cialii￿. for straight line, what is the antt'opaled lile olll)e ass8t (in ye8ts),' forreduong bal8nce, whal is the percent8ge annual deducDon. CC178 IEx¢ell 3010612021