## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**|Charity Name
Manchester Academy of Community Gymnastics Ltd|Charity Name
Manchester Academy of Community Gymnastics Ltd|Charity Name
Manchester Academy of Community Gymnastics Ltd|
|---|---|---|---|
|||||
||24/3/24|**Charity no**
**(if any)**|1174633|
|||||
||1 to 20
(remember to include the page numbers of additional sheets)|||
**Report to the trustees/ members of**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 24/03/2024.
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
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 applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** The charity’s gross income exceeded £25,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of ICAEW _._
I have completed my examination. I confirm 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 kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning 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 ‘true and fair’ view which is not 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:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**||17/02/2025|
|---|---|---|
||||
||Richard Corbett||
||||
||ICAEW||
1
**Oct 2018**
**IER**
## **Address:**
Unit 212 Vanilla Factory 39 Fleet Street Liverpool, L1 4AR
## **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** .
2
**Oct 2018**
**IER**
||Manchester Academy of Community Gymnastics Ltd
1174633
Annual accounts for the period
Period start date
**25/02/2023**
**To**
Period end
date|Manchester Academy of Community Gymnastics Ltd
1174633
Annual accounts for the period
Period start date
**25/02/2023**
**To**
Period end
date|**24/03/2024**||
|---|---|---|---|---|
|**Section A**|**Statement of financial activities**||||
|**Recommended categories by activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Total_**
**_Net movement in funds_**
Total funds brought forward||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
1
-
-
-
-
-
-
-
-
-
-
-
-
-
1,077,249
-
-|**Total funds**
**£**
F04|**Prior year**
**funds**
**£**
F05|
||||1
-
-
-
-
1,077,249|81,324
-
-
819,936|
|||1,077,250
-
-|1,077,250|901,260|
|||-
-
-
1,060,639
-
-
-
-
-
-
-|||
||||-
1,060,639
-
-|-
964,438
-
-|
|||1,060,639
-
-|1,060,639|964,438|
||||||
|||16,611
-
-|16,611|63,178
-|
|||-
-
-|-|-|
|||16,611
-
-|16,611|63,178
-|
|||-
-
-
-
-
-
-
-
-
-
-
-|-
-|-
-|
||||||
||||-
-|-
-|
|||16,611
-
-|16,611|63,178
-|
|||157,728
-
-||94,550
-|
||||157,728
-||
|||141,117
-
-
-|141,117
-|157,728
-|
||||||
CC17a (Excel)
28/02/2025
1
## **Section B**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance
**Unrestrict**
**ed funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02
B01
- -
B02
425,091 -
B03
- -
B04
- -
B05
425,091 -
B06
- -
B07
51,987 -
B08
- -
B09
34,858 -
B10
86,845 -
B11
620,957 -
B12
- 534,112 -
B13
- 109,021 -
B14
32,096 -
B15
- -
B16
- 141,117 -
B17
-
B18
-
B19
- 141,117
B20
B21
- 141,117 -
Signature|Guidance
**Unrestrict**
**ed funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02
B01
- -
B02
425,091 -
B03
- -
B04
- -
B05
425,091 -
B06
- -
B07
51,987 -
B08
- -
B09
34,858 -
B10
86,845 -
B11
620,957 -
B12
- 534,112 -
B13
- 109,021 -
B14
32,096 -
B15
- -
B16
- 141,117 -
B17
-
B18
-
B19
- 141,117
B20
B21
- 141,117 -
Signature|**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
425,091
-
-
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
433,583
-
-|
|||425,091|-|-
425,091|433,583|
|||-
51,987
-
34,858|-
-
-
-|-
-
- 51,987
-
-
-
34,858||
||||||250
-
29,747|
|||86,845|-|-
86,845|29,997|
||||||586,675|
|||620,957|-|- 620,957||
|||||||
|||- 534,112|-|- - 534,112|556,678
-|
|||||||
|||- 109,021|-|**-**- 109,021|123,095
-|
||||||34,634
-|
|||32,096
-|-
-|- 32,096
-
-||
|||||||
|||- 141,117|-|-
141,117
-|157,729
-|
|||-
- 141,117|-|-
-
- - 141,117
-||
||||||-
157,728
-|
|||- 141,117|-|- - 141,117|157,728
-|
|||Signature||Print Name|Date of
approval
dd/mm/yyyy|
CC17a (Excel)
28/02/2025
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:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* 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.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No* _**Please disclose:**_
_**(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**_
CC17a (Excel)
28/02/2025
3
_**(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**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**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.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of 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.**_
CC17a (Excel)
28/02/2025
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
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.
**Income from interest, royalties and**
**dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
**Investment gains and losses**
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and performance**
**related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
**Settlement of insurance claims**
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.|Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
Yes
No
Yes
No
Yes
No
Yes
No|
|---|---|
CC17a (Excel)
28/02/2025
5
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED ADDITIONAL TO**
**OR DIFFERENT FROM THOSE ABOVE**
**Current asset investments**
**Debtors**
**Stocks and work in progress**
**Investments**
**Grants with performance conditions**
**Grants payable without performance**
**conditions**
**Tangible fixed assets for use by charity**
**Governance and support costs**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**|
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (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.
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.
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.
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.
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
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.
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 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.
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
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.
The depreciation rates and methods used are disclosed in note 9.2.
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.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
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|
|---|---|
CC17a (Excel)
28/02/2025
6
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations and Donations and gifts 1 - - 1 81,324
legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other 1,077,250 - - 1,077,250 819,936
Total 1,077,251 - - 1,077,251 901,260
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate material - - - - -
item of income: - - - - -
- - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
**----- End of picture text -----**
CC17a (Excel)
28/02/2025
7
## **TOTAL INCOME**
1,077,251 - - 1,077,251 901,260
## **Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)**
**Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
28/02/2025
8
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Unrestricted Restricted Endowment Unrestricted
Analysis funds income funds funds Total 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
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company undertaking
non-charitable trading activity
- - - - -
Advertising, marketing, direct mail and
- - - - - -
publicity
Start up costs incurred in generating new
source of future income
- - - - - -
Database development costs - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - -
Cost of obtaining investment advice
- - - - - -
Investment administration costs
- - - - - -
Intellectual property licencing costs
- - - - - -
Rent collection, property repairs and
maintenance charges - - - - - -
- - - - - -
Total expenditure on raising funds - - - - - -
Expenditure on charitable activities:
1,060,639 - - 1,060,639 964,438 964,438
- - - - - -
- - - - - -
- - - - - -
Total expenditure on charitable activities
1,060,639 - - 1,060,639 964,438 964,438
Separate material item of expense
- - - - - -
**----- End of picture text -----**
CC17a (Excel)
28/02/2025
9
**----- Start of picture text -----**
- - - - - -
- - - - - -
Total - - - - - -
Other
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total other expenditure - - - - - -
TOTAL EXPENDITURE 1,060,639 - - 1,060,639 964,438 964,438
Other information:
Analysis of expenditure on charitable activities
This year Last year
Activities Grant Activities
Support Total this Total last
Activity or programme undertaken funding of undertaken
Costs year year
directly activities directly
£ £ £ £ £ £
Activity 1 - - - - - -
Activity 2 - - - - - -
Other - - - - - -
Total - - - - - -
**----- End of picture text -----**
CC17a (Excel)
28/02/2025
10
**Section C Notes to the accounts (cont)**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
2,250 1,500
- -
- -
- -|
|---|---|
CC17a (Excel)
28/02/2025
11
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**11.1 Staff Costs**||
|---|---|
|**This year:**
**Last year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the charity whose**
**contracts are with and are paid by a related party**
**Please provide details of expenditure on staff working for the charity whose**
**contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
575,747 496,160
32,895 33,871
13,567 7,533
- -|
||622,209 537,564|
|||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**£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**
**Band**
**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**|**This year**
**Last year**
29 28
- -
- -
- -
- -
**This year**
**Last year**
**£**
**£**
34,853 34,853
**This year**
**Last year**
**Number**
**Number**
29 28
- -
- -
- -
**Number of employees**|
|---|---|
||29 28|
CC17a (Excel)
28/02/2025
12
## **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**
**asset)**|**waiver of a right to an**||**£**
|-|**£**
-|
|**_Please complete if any redundancy or termination payment is made in the period._**
**11.4 Redundancy payments**||||||
||||**This year**||**Last year**|
|**Total amount of payment**|||**£**
|-|**£**
-|
|||||||
|**The nature of the payment (cash, asset etc.)**||||||
|||||||
||||**This year**||**Last year**|
|**The extent of redundancy funding at the balance sheet date**|||**£**
|-|**£**
-|
|||||||
|**Please state the accounting policy for any redundancy or termination**
**payments**||||||
CC17a (Excel)
28/02/2025
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**
|At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**Other**
**land &**
**buildings**
**£**
**£**
577,631 -
- -
- -
- -
- -|**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
71,189 - 648,820
6,883 - 6,883
- - -
- - -
- - -|
|---|---|---|
||577,631 -|78,072 - 655,703|
||SL or RB (Straight
Line or Reducing
Balance)
SL or RB
165,038 -
- -
- -
- -
- -|SL or RB
SL or RB
SL or RB
50,199 - 215,237
- -
15,375 - 15,375
- - -
- - -|
||165,038 -|65,574 - 230,612|
||||
||412,593 -
412,593 -|20,990 - 433,583
12,498 - 425,091|
||||
_**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.**_
## **14.5 Revaluation**
CC17a (Excel)
28/02/2025
14
**----- Start of picture text -----**
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the 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.
14.6 Other disclosures
This year Last year
£ £
(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.
**----- End of picture text -----**
_* 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._
CC17a (Excel)
28/02/2025
15
**Section C Notes to the accounts**
## **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**
**Total**|**This year**
**Last year**
**£**
**£**
- -
250 250
- -
51,737
-|
||51,987
250|
_**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)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -
|
CC17a (Excel)
28/02/2025
16
**Section C 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**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
9,138 7,080
**Trade creditors**
1,649
-
**Payments received on account for**
**contracts or performance-related grants**
- -
**Accruals and deferred income**
609,592 465,849
**Taxation and social security**
578 9,229
**Other creditors**
104,517
**Total**
620,957 586,675
**20.2 Deferred income**
**_Please explain the reasons why income_**
**_is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting**
**period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due**
**within one year**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred_**
**This year**|**This year**
**Last year**
**£**
**£**
- -
9,138 7,080
1,649
-
- -
609,592 465,849
578 9,229
104,517
**Amounts falling due**
**within one year**|**This year**
**Last year**
**£**
**£**
- -
32,096 34,634
- -
- -
-
-
-
**Amounts falling due after**
**more than one year**|
|---|---|---|
||620,957 586,675|32,096 34,634|
|||**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
CC17a (Excel)
28/02/2025
17
**Section C Notes to the accounts (co**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank**
**and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
34,858
29,747
- -|
||34,858
29,747|
CC17a (Excel)
28/02/2025
18
**Section C**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
Purpose
balances balances
Type PE, EE and
brought Gains and carried
R or UR * Restricti
forward Income Expenditure Transfers losses forward
ons
Fund names £ £ £ £ £ £
Unrestricted funds UR - 157,728 1,077,250 - 1,060,639 - - - 141,117
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 157,728 1,077,250 - 1,060,639 - - - 141,117
**----- End of picture text -----**
CC17a (Excel)
28/02/2025
19
**Section C**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
Purpose
balances Gains balances
Type PE, EE and
brought and carried
R or UR * Restricti
forward Income Expenditure Transfers losses forward
ons
Fund names £ £ £ £ £ £
Unrestricted funds UR - 94,550 901,260 - 964,438 - - - 157,728
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 94,550 901,260 - 964,438 - - - 157,728
**----- End of picture text -----**
CC17a (Excel)
28/02/2025
20