OFWAR:
F4U, NDATION
LEGACY OF WAR
FOUNDATION
ANNUAL REPORT 2021
## **CONTENTS**
Letter from the CEO **3** Land For Women **4-5** No More War **6-7** Lebanon Refugee Support **8** Unexploded Weapons Clearance Laos **9** Hastings Grows, Community Garden **10** Trustees Report **11**
## **GUIDING PRINCIPLES**
1. The beneficiary (we prefer the term 'partner') should take the central role in design, implentation and control of projects.
2. We strive to work in solidarity and collaboration, not in power and control.
3. Training and educatation for both our team and our partners must be part of every project, to further skills and opportunities.
4. Projects are to be run by local teams, not international staff.
- 5.AII projects should be sustainable, environmental and long-term, and wherever possible, self-funding within five years.
6. Our work should benefit not just our partners, but also the wider community.
7. We should work with local artists to document projects and communicate the stories of our partners.
8. Our organisation must be a workplace of equal opportunities.
9. That there should be fair wages and low organisation costs.
10. That the support, dignity, well-being and protection of our partners comes above all else.
**Legacy of War Foundation -- Annual Report 2021**
**2**
## **LETTER FROM THE CEO**
## **Dear supporters,**
We set up Legacy of War Foundation because we wanted to do things differently, to challenge the traditional neo-colonial concepts in the aid sector, and design a model that was beneficiary-led and localised. Led by our ten guiding principles _(see page 2)_ we continue to learn and explore new ways we can support our beneficiaries, campaign on the issues important to us and continuing have a direct and long lasting positive impact on the communities we work with.
In the past year we have been working hard on building a strong and robust organisation. This has included new trustees joining our board with specialist knowledge, recruiting more team members and developing our structure. We've also been able to move some of our volunteers on to payroll. Our financial growth has continued from crowdfunding, private donors, events and grants. This diversity of funding gives a strong platform for our continued growth as an organisation.
The continued disruption of COVID has once again drawn attention to the advantages of our highly localised model as vital work was able to continue in areas where local COVID guidance allowed: delivering vital training as part of our Land for Women project in Rwanda (pages 3-5), ensuring the safety and wellbeing of refugees in Lebanon (page 8), and enabling unexploded ordnance removal in Laos (page 9) - even as our UK team were working from home and unable to travel.
With the cost of living crisis affecting many in our own communities, we have expanded our work in the the UK. The reality is that the most vulnerable in society are still the most vulnerable. And I am proud that we can support them to empower themselves and prosper, even in these difficult times.
## **Together, we can create real change.**
Giles Duley, Founder & CEO
**3**
**Legacy of War Foundation -- Annual Report 2021**
## **LAND FOR WOMEN**
Following the Rwandan Genocide of 1994, widowed women were often left caring for many dependents with minimal job opportunities. This forced many women into sex work. Coupled with the high levels of sexual and gender based-violence, many children were born from rape and there was a high prevalence of HIV.
Olive, a survivor of the genocide explained the way to help was simple:
'' Give us the land to grow
So in 2019, with help from the GISH community and Random Acts, we purchased 3 hectares of land in the Gasabo District, Rwanda and handed ownership to local women affected by the genocide.The lcyizere Ruhanga Cooperative launched our innovative land transfer project Land for Women.
## **Through land ownership and cooperative farming, we ensure communities impacted by the lasting effects of conflict can achieve economic independence, and stability.**
The program is run in partnership with the women of the Cooperative. We support them with an initial loan to help set up the farm, and provide continued training and education. We partner with each Cooperative for five years, by which time they will be self-sustaining.
The women no longer have to pay land rent and now make a profit at markets. This means they can afford medical insurance, and can send their children to school. The produce they farm has also boosted local food security and reduced malnutrition.
## **Sustainable farming of squash, beans and potatoes**
**Each Cooperative deisgned to lift 100 families out of poverty** ~~*~~
Legacy of War Foundation -- Annual Report 2021
4
## **THE IMBONI COOPERATIVE**
**Land rights for women can enable food security, minimise poverty and facilitate gender equality. But in Rwanda less than 20% of women own agricultural land - half of that owned by men. There is a widespread need to expand the Land for Women project.**
Through our connections with 'women to women', we were introduced to the lmboni Cooperative in the Gikomero district. 28 women belong to the cooperative. They were selected and brought together by their local district office due to living in the most extreme state of poverty. This year the lmboni Cooperative joined Land for Women and moved onto a new, more accessible 3 acre site in Gikomero.
## **less than 20% of women in Rwanda own agricultural land**
## **EDUCATIONAL CURRICULUM**
At the heart of Land for Women is our three year training program combining sustainability and climate-smart farming, with gender equality and women's rights.
Other modules also include:
- Food security (family nutrition, nutrition for breastfeeding mothers, and how to manage food shortages)
- Gender-focused value chains (gender in food systems, analysis, responding to gender-based constraints)
In partnership with Random Acts, we are also training a group of local educators from the communities to share the knowledge to further cooperatives as part of the 'training the trainers' element.
**Between 2019 and 2020:**
10 training days **e** reaching 62 members **t**
5
Legacy of War Foundation -- Annual Report 2021
## **NO MORE WAR**
The total cost of all US led wars in the Middle East between 2001 and 2021:
Legacy of War Foundation campaigns for a world without war, and supports the survivors and communities affected by it. This year we launched our No More War campaign, which directly reflects these core values: a world without war. In the past twenty years we have witnessed the continuation of Western foreign policy based on war. Yet as recent events in Afghanistan have demonstrated, the purported outcomes of the governments involved - peace and stability - have not been achieved. We are calling on taxpayers and decision-makers alike to reflect on the cost of Western interventionism and join us in demanding **No More War.**
- Total deaths of 897,000
- Total civilian deaths of 364,000
- Financial cost of $8tn
- 37 million people were displaced.
## **PHASE 1**
Despite Western forces withdrawing from Afghanistan, the conflict continues. EMERGENCY, an Italian NGO, provides vital medical care to injured civilians through their surgical centres. They have treated 1 in 4 Afghanistan civilians. This year, our CEO Giles Duley visited the EMERGENCY's Surgical Centre in Afghanistan's capital, Kabul, with photographer Emma Francis to document the stories of those being treated.
## **Emdullah**
Emdullah is a 5 year old boy growing up in Afghanistan. As he was walking to school one day, bombs struck his village and he was seriously injured, loosing a leg in the blast. Emdullah was taken to the Children's Surgical Centre in Kabul, but due to the COVID restrictions, was left alone without family to comfort him.
Emdullah lies in his bed shaking his head from side to side. Arezoo, an 18-year-old Afghan nurse, strokes his hair in an attempt to calm him.
When you have seen what weapons do to bodies, childhood illusions of war disappear. There is no glory or victory in this. War is the most brutal act and yet we continue to do it with impunity and false justifications.
--Giles Duley, CEO, writing for GQ magazine July 2021
We partnered with GISH, Random Acts to support EMERGENCY's Children's Surgical Centre in Kabul through to the end of 2021, ensuring children like Emdullah could receive the medical care they needed. Our crowdfunding campaign **surpassed** this goal, raising a total of **$280,721.**
Legacy of War Foundation -- Annual Report 2021
6
## **ARTWORK**
In October we launched a series of artistic collaborations in partnership with VENT, a platform for artists to collaborate with the work of Giles Duley. The first in the series was a short film by Robert del Naja of Massive Attack, and Unit 3. The film combines photography taken by Giles Duley during his time spent in EMERGENCY's Surgical Centre alongside statistics from Brown University's Costs of War project highlighting the social, human and economic impact of war.
## CLICK HERE TO VIEW THE FILM
Kintsugi pieces by Toni Hollis
Further artistic collaborations feature photographs and stories from across Syria, Iraq, DR Congo and South Sudan, all of civilians who have been devastated by war.
Murals above and right by Sibomana
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7
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**Legacy of War Foundation -- Annual Report 2021**
## **LEBANON REFUGEE SUPPORT**
## **Syrian refugee crisis in Lebanon**
Approximately 1.5 million Syrian refugees have escaped from war in their home-country to Lebanon, which hosts the highest number of refugees per capita worldwide. 90% of Syrian families in Lebanon live in extreme poverty: many struggling with unsafe housing, insufficient food, and lack of access to healthcare and education.
## **Refugee support**
Since 2014, we have been supporting vulnerable Syrian refugee families in Lebanon. The project is run in partnership with local expertise and teams. We aim to provide long-term, sustainable support through a multifaceted approach which combines education, security, housing and medical support.
'' At the time, I was not studying, we worked in order to eat.
It seemed all paths for my future were blocked. I had no hope.
People ask me: What is the solution to the refugee crisis in Lebanon? I tell them the answer is simple, for children like Kwalha, they need stability and an education.
-Giles Duley, CEO
Legacy of War Foundation -- Annual Report 2021
## **UNEXPLODED WEAPONS CLEARANCE LAOS**
**Laos is the most bombed country per capita in history.**
**Even decades after the end of the vietnam war, around 80 million unexploded bombs remain. This year alone, a total of 31 reported unexploded explosive weapons (UXO} accidents injured 44 people, and led to the deaths of 11 civilians**
We partnered with GISH, Random Acts, and MAG to joint-fund a UXO clearance project in Laos. Our focus is to reduce the number of unexploded devices in the country and minimize the risk to civilians.
This year we established a new community liaison team in Khammouane. Our community liaison teams identify unexploded weapons, educate the community on the risk of such weapons, and respond to any reports of unexploded weapons.
**Between September 2020 and March 2021 this project supported:**
6,827 people helped **t 2,276 X UXOs** destroyed
We also developed a new roving weapon disposal team in Khammouane, including one team leader, one medic, one driver, **502** and four technicians . This team responds to dangerous area Dangerous area reports reports and safely destroys all dangerous unexploded weapons. **[21**
This year the team also supported three Mine Action Teams to conduct clearances. This led to the clearance of two paddy field sites in Boualapaha and Gnommalath district, including:
123,274 square meters of land cleared
35 items found and safely destroyed
21 people from 5 households directly benefited
Legacy of War Foundation -- Annual Report 2021
9
## **COMMUNITY GARDEN HASTINGS GROWS**
In Hastings there are significant and worsening levels of deprivation. In the two years before the pandemic **food-bank usage rose by 88%.** Hastings is our 'hometown' and while we work overseas to help communities rebuild after war, we also strive to tackle problems in our own community. When thinking of how we could help those in Hastings struggling with the lack of access to fresh fruit and vegetables, we looked to our links overseas for inspiration. Using Land for Women as a basis, we are developing a small-scale sustainable place to grow fresh food and foster a richer sense of community.
Through this space, **all members of the community** will benefit from access to sustainably grown fruit and vegetables as well as a shared space. This will enhance quality of life through fostering a sense of belonging, and build connections with our international projects via digital knowledge sharing opportunities, including online trainings delivered by our Land for Women partners.
**In 2021** we secured funding with Random Acts to set up a sustainable community garden. As with all our projects, we intend the community garden to be self-funding within 5 years utilising multiple income streams including workshops and partnerships with local restaurants.
We began working with an RHS-awarded community gardener to lead sessions and trial innovative growing methods who will be in charge of growing and maintaining the community garden, as well as leading community growing sessions and inductions. Over the next year, with support from the LoWF team, members of the community will begin to take on leadership roles within the garden and drive the direction of the project.
While we search for the perfect site, we are planning a series of community events in collaboration with Better Braybrooke's Pocket Park based in Ore, one of the most deprived wards in East Sussex. Through this initiative we'll help to tackle local food insecurity in 2022 with:
- cooking and skills workshops led by local restaurants and food businesses;
- weekly sessions for women, toddlers and men's groups;
- half term and school holiday programs when food insecurity is at its worst;
- events in partnership with local refugee support organisations.
Every session includes a free shared meal, because we know that real change happens when communities come together around food and conversation.
**Legacy of War Foundation -- Annual Report 2021**
10
## **OUR TRUSTEES**
Nick Stainthorpe - Chair Salvatore Petrone - Treasurer Esther Dakin-Poole; Lauren Felton; Vivienne Guinness; Shehan Hettiaratchy; Leslie Knott; Dawid Konotey-Ahulu
The Trustees present their annual report together with the financial statements of the company for the year 1 January 2021-31 December 2021
## **Structure, governance and management**
## **a. Constitution**
Legacy of War Foundation was registered as a CIO on September 22nd 2017 and is a registered charity number 1174792. The principal object of the charity is the support of communities and individuals rebuilding lives after conflict and education/advocacy on wars' long-term impact.
## **b. Trustees**
None of the Trustees were employed by the Trust or had a financial interest in any contract with the Trust. The Trust does not enter into any related party transactions without seeking advice and. approval from the Charity Commission. Trustees are selected for their professional skills and experience across a variety of areas to which they can contribute: towards the effective running of the charity. When a vacancy occurs, a profile of the new Trustee Director is agreed, and various methods of finding suitable candidates are used depending upon the expertise required. References are obtained for any new Trustee Director.
## **c. Organisational structure**
The CEO, Giles Duley, was appointed by the Board and reports directly to them. The CEO is responsible for achieving the mission of the organisation by implementing the Trust's policy and strategy, and for all areas of its operations, including fundraising, charitable activities, and communications. The CEO is supported by a team of paid staff, volunteers and part-time consultants.
## **d. Risk management**
Risk assessments are carried out internally by the CEO and his team. Risks are analysed according to their potential impact together with actions that either have been or will be taken in mitigation. The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems and procedures axe in place to mitigate our exposure to the major risks.
## **Aims and objectives**
Our mission statement is simple -to help individuals and communities rebuild their own lives after the trauma of war. Whether physical, psychological or economic we help facilitate the goals and ambitions of those we work with. We do not see ourselves as a charity; rather a partner organisation that provides the tools, training, education and other support that enables people to shape their own futures. Our ethos is to fund programs that are appropriate, affordable, and sustainable. We build projects around the beneficiaries' needs and they take the lead
in suggesting appropriate support. Our aim is that each program becomes self-sufficient within five years. Whilst our support and friendship remains, we believe projects should be run by those whose lives are most invested
in them. We also work to support artists whose work and lives have been impacted by war. Again, we do not offer them charity, rather enable them to continue working and get their art recognised by a wider audience. The final strand of our work is in education and widening the discourse about the impact of war on civilians and its long-term consequences. As an organisation we stand for equal rights, equal opportunities and aim to set an example within the sector. We avoid the need for expensive offices or inflated wages. Our aim of to have 90% of funds raised go to beneficiaries.
## **Achievements and performance**
For a review of activities for the year 1 January 2021 - 31 December 2021, see pages 4-10.
## **Public Benefit**
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit in determining their charitable activities for the year, in line with the Charity's aims and objectives. The Trustees are satisfied that all charitable activities during the year are for the benefit of the public and that the benefits of each and every charitable activity are clearly identifiable.
## **Financial Review**
At the year end the charity held £46,219 in bank accounts.
## **Reserves Policy**
The Trustees aim to keep sufficient in reserves to ensure the future of the charity, but otherwise it is their policy to keep reserves to a minimum to maximise the benefits of funds raised as expeditiously as possible. At the year end, the reserves held were £45,762 .
Approved by the trustees on 28 October 2022.
11
Legacy of War Foundation --Annual Report 2021
## **CHARITY COMMISSION** FOR ENGLAND AND WALES
## **Independent examiner's report on the accounts**
**Report to th e members**[The Legacy of War Foundation ] **of** I **Set out in sections** A to C I report to the trustees on my examination of the accounts of the above charity ("the Foundation") for the year ended 31 December 2021. **On accounts for** _**th::::�**_ **ar no** 2 '�3 _1 _D _e_ce_m_be_r _2 _0_2_1 **_c_h_ ity_ ---'-1-1** _17_4_7_9_ _______ ___,_l ____ __.
**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 Foundation's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I licable Directions given by the Charity Commission have followed all the app under section 145 (5)(b) of the Act. **Independent** The charity's gross income exceeded £250,000 and I am qualified to **examiner's statement**[undertake the examination by being a qualified member of the Chartered ] Associ ation of Certified Accountants. 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:** . _(_ ~~<~~ ~~**=**~~ I (�
**Name:** VINCENT CHESHIRE ~~I~~ **Relevant professional** FCCA CT A TEP **qualifications or body:** I �----------------------------'
**Address:** 6 BUNKERS COURT, **UNION** STREET, DUNSTABLE, BEDS, LU6 1 PZ
|**�CHARIT COMMISSION**
� FOR ENGLAND AND WALES
**Section A**|**I**
**1174792**
**Legacy of War Foundation**
~~**I**~~**Charity No**
I_____A_n_n_u_a_l_a_c_c_ �u_n_ts_f_ _h�e,p_e_i__�-----
**Period star date**
**01/01/20211**
**To**
**I Period end**
**date**
**I31/12/2021**|
**CC16a**|
|---|---|---|
||**Statement of financial activities**
||
|**Incoming resources {Note 3)**
**Income and endowment from:**
**Donations and legacies**
**Investments**
**_Total_**
**Resources expended {Note 6)**
**Expenditure on:**
**Chartable activities**
**Fundraislng costs**
**Goverance costs**
**Bank charges**
**Keep free - Jags at Wembley**
**_Total_**
**Net income/(expenditure) before investment**
**gains/{losses)**
**Net gains/(losses) on investment**
**Net income/{expenditure)**
**Extraordinar items**
**Transfers beteen funds**
**Other recognised gains/(losses):**
**Gains and losses on revaluation of fxed assets for the charits own use**
**Other gains/(losses)**
**_Net movement in funds_**
**_Reconciliation of funds:_**
**Total funds brought fo,ard**
**_Total funds cared forard_**|**Unrestricted**
**funds**
**£**
**Restricted**
**Income**
**funds**
**£**
**Endowment**
**funds**
**£**
**Total funds**
**£**
**Prior year**
**funds**
**£**|**Unrestricted**
**funds**
**£**
**Restricted**
**Income**
**funds**
**£**
**Endowment**
**funds**
**£**
**Total funds**
**£**
**Prior year**
**funds**
**£**|**Unrestricted**
**funds**
**£**
**Restricted**
**Income**
**funds**
**£**
**Endowment**
**funds**
**£**
**Total funds**
**£**
**Prior year**
**funds**
**£**|**Unrestricted**
**funds**
**£**
**Restricted**
**Income**
**funds**
**£**
**Endowment**
**funds**
**£**
**Total funds**
**£**
**Prior year**
**funds**
**£**|
|---|---|---|---|---|
|||**61,584**
**237,045**
~~-~~
**298,629**||**92,386**|
|||**3**
**61 587**
**237 045**
-
**3**
**298 632**||**9**
**92 395**|
|||**44,066**
**212,386**
~~-~~
**256,452**||**86,688**|
|||**11,680**
**11,680**||**1,862**|
|||**5,330**
**5,330**||**1,756**|
|||**168**
**168**||**104**|
|||**61**~~**1**~~**2441 **
**212**~~**1**~~**3861**||**90,101**|
||||||
|||**342**
**24,659**
-
**342**
**24,659**
-
-
-
**25,001**
-
**25,001**||**1,985**
-
**1,985**|
|||~~-~~
~~-~~
~~-~~||~~-~~|
|||~~-~~
~~-~~||~~-~~|
||||||
|||-
-
-
-||-|
|||~~-~~
~~-~~
**342**
**24,659**
~~-~~
-
~~-~~
**25,001**||~~-~~
**1,985**|
|||**7,853**
**12,908**
**8,195**
**37,567**
~~-~~
-
**20,761**
**45,762**||**18 776**
**20,761**|
Registered Charity No. 1174792
Legacy of War Foundation
Accounts to 31 December 2021
## **Section B**
## **Balance sheet**
|**Fixed assets**
**Intangible asset**
**Tangible asset**
**Heritage assets**
**Investments**
**Current assets**
**Stocks**
**(Note 15)**
**(Note 14)**
**(Note 16)**
**(Note 17)**
**_Totl fxed asset_**
**(Note 18)**
**Debtors**
**(Note 19)**
**Investments**
**(Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total curent asset_**
**Creditors: amounts falling due within**
**one year**
**(Note 20)**
**_Net curent asset(liabilites)_**
**_Total assets less curent liabilites_**
**Creditors: amount falling due afer**
**one year**
**(Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilites_**
**Funds of the Charit**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation resere**
**_Total funds_**
Signed by a trustee on behalf of all the
trustees|**Restricted**
**Unrestricted**
**Income**
**Endowment**
**Totl this**
**funds**
**funds**
**funds**
**year**
**£**
**£**
**£**
**£**|**Restricted**
**Unrestricted**
**Income**
**Endowment**
**Totl this**
**funds**
**funds**
**funds**
**year**
**£**
**£**
**£**
**£**|**Restricted**
**Unrestricted**
**Income**
**Endowment**
**Totl this**
**funds**
**funds**
**funds**
**year**
**£**
**£**
**£**
**£**|**Restricted**
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**Income**
**Endowment**
**Totl this**
**funds**
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**£**|**Restricted**
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**Totl this**
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**£**
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**£**|**Restricted**
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**Totl this**
**funds**
**funds**
**funds**
**year**
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**£**
**£**|**Restricted**
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**Totl this**
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**year**
**£**
**£**
**£**
**£**|**Restricted**
**Unrestricted**
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**Totl this**
**funds**
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**funds**
**year**
**£**
**£**
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**£**|**Totl last**
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**£**|**Totl last**
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**£**|**Totl last**
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|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||
|||||||||||||
|||||||||||||
||'
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-||~~-~~
-||~~-~~
-|||~~-~~|
||||||||||||~~-~~|
||~~-~~|||~~-~~||~~-~~||~~-~~|||~~-~~|
||
**8,652**
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|||||||||||||
|||**8, 1951**||**37,5671**||-||I
**45,7621**|||**20,761 1 **|
|||||||||||||
|||**8,195**||I
||||~~-~~||||
|||||**37,567I**
,f ,:O(I|||-|**37,567**
**8,195**
**45,762**|||**12,908 **|
||||||||||||**7,853**|
||
I|o;n,:|||||||||**2@,'61 **|
|||||||||||||
|||||||Print Name
Salvatore Petrone||||Date of
approval
dd/mm/yyyy
28/10/2022||
|||||||||||||
## **Section C Notes to the accounts**
**Note 1 Basis of preparation**
## **1.1 Basis of accounting**
**These accounts have be n 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 Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • andwilh• 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 t 02) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.•**
- **-TICkas appropriate**
## **1.2 Going concern**
**ff 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 exlanation as to those factors that support**
**the concusion that the charity Is a going**
**concer;**
**Discosure of any uncertainties that make the**
**going cnr assumption doubtful;**
**Were accounts are not prepared on a going**
**cncer basis, please disclose this fac together**
**with the basis on whic the trustees prepared**
**the acuts and the reason why te charity is**
**nt reard as a going concer.**
**1.3 Change of accounting policy**
**The accounts present a tue and fair view and th**
|**An exlanation as to those factors that support**
**the concusion that the charity Is a going**
**concer;**
**Discosure of any uncertainties that make the**
**going cnr assumption doubtful;**
**Were accounts are not prepared on a going**
**cncer basis, please disclose this fac together**
**with the basis on whic the trustees prepared**
**the acuts and the reason why te charity is**
**nt reard as a going concer.**
**1.3 Change of accounting policy**
**The accounts present a tue and fair view and th**
|**_In vew of te Cornavirs (COVID 19) pndemi and its impact on te Chart,_**
**_the Trstees hav considerd the fnancial health of the Charit. �t tis in_**
**_mind the Trstees blve that te Charit, at te date of siging, wl contnue as_**
**_a ging_concer****_fr te frseeabl future._**
**_Not applcabl_**|
|---|---|---|
|||
**_Not applcabl_**|
|||**e accunting polices adopted are those outiined in note {N2}. **|
|**No•**
**_Please discloe:_**~~H• ~~
**-lid as apppriate**|||
|**_(I) te_natur****_of the change In accountng policy;_**
**Last year's acunts were prepared on a receipts and payment basis**|||
|**_(II) the reasons why applying the new accounting plicy_**
**_provides_mor****_reliable and more relevant infraton;_**
**_and_**
**This year we have moved to an acual basis as reuired by te Charites**
Ad|||
|**1.4 Changes to accounting estimates**
**No canges to accounting estimates have occurred in the reporting perod (3.46 FRS 102 SORP}.**
|||
|**Yes•**
**No"**|~~H•~~
**-ll as appropiate**||
## **1.5 Material prior year errors**
**No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes• -lid< as appropriate No•** ~~H•~~ **Note 2 Accounting policies**
**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Last year accounts prepared on a rec ipts and payment basis. This year we have moved to an accruals basis as required by the Charities Act**
|**Note 2**
**Section C**
**Notes to the accounts**
**(cont)**
**Accounting policies**
**2.2 INCOME**
**Recognition of income**
**These are included in the Statement cf Financal Aces (SoFA) when:**
**te charity becomes enttled to te resourcs;**
**it is more likely than not tat the trustees wifl recive the ress; and**
**te monetar value cn be measured wt sucent reliability**
**Yes**
I✓
**No**
**Nia**
**There has been no ofsetting or assets and liabilities,****_or_income and expenses, unless required or ,**
**Yes_**
**._**
**No_,**
**_NI•_**
**.**
**peritted by the FRS 102 SORP or FRS 102**
!**✓**
**Olsetlng**
**Grants and donatons**
**Legacies**
**Goverment grants**
**Grants and donations are****_only_included in the SoFA whn the general income recgnition**
**aitera ar met(5.10 to 5.12 FRS102 SORP).**
**In the case of perorance relate grants, income must onty be rnised to the extent**
**tat the carty has provided the sp d gods or services as entitlement to the grant**
**only occrs when the perormance related conditions are met(5.16 FRS 102 SORP).**
**Legaces are incfuded in the SOFA when receipt is probable, that is, wen there has been**
**grant of probate, te executors have established that there are suficient assets in the**
**estate and any conditions attached to the legac are either wthin te cntrl of the charty**
**or have been met.**
**The Charty has received govemment grants In the reprting perod**
**Gif Aid receivable is indude in income when there is a valid declaration from the donor**
**Tax reclaims on donations Any Gif Aid amount reover on a donation is cnsidered to be par of that gi and is**
**and gifs**
**treated as an addition to the same fnd as the initial donation unless te donor or the**
**ters of the appeal have sp d otherse. **
**Contractual Income and**
**perorance related**
**grants**
**Donated goods**
**Donated serices and**
**facilities**
**Suppor costs**
**Volunteer help**
**Income fom interest,**
**royalties and dividends**
**This is only induded in te SoF A once te car has provided the relate gs o**
**serices or met the performanc related conditions. **
**Donated gos are masured at fair value (the amount for wic the asset could be**
**exchanged) unless impracticl to do so.**
**The cst of any stoc of goos donated f0< disution to beneficare is deemed to be**
**te fair value of those gifs at the time of their receipt and tey are regnise o rceipt**
**In te reporting peri in wt the stos are dlstrlbued, they ae recnise as an**
**expens at te caring amont o the stocs at distibution. **
**Donated goods for resale are measured at fair vafue on initial reconiton, wic is the**
**expeced prcees from sale less te expeted costs of sale, and reognise in'Income**
**_from_other trading activities' with te crrespnding stock recognise in the balance sheet**
**On its sale the value of stok is charge against 'Income from other trading ativities' and**
**the prees frm sle are also rgnised as 'Income fom oter ting acivities'**
**Goods donated for on-gong use by the chariy are rgnised as tangible fd assets**
**and induded ln te SoFA as incoming resourcs wen r ivable. **
**Gifs in kind for use by the charty are included in the SoF A as income from donations**
**when receivable.**
**Donated serices and facilities are included in the SOFA wen receive at the value****_of_the**
**gif to the char provided the value of te gif cn be measured reliably**
**Donated serices and faolities that are consumed immediately are rgnise as incme**
**w an equivalent amount recgnised as an exense under te appopriate heading in te**
**SOFA.**
**The charity has incurred expenditure on suppor costs**
**The value of any voluntary help received ts not lnctuded In the acounts bUtis descibed in**
**the trustees' annual repr.**
**This is induded in the accounts when receipt is probable and the amount receivable can**
**be measuredreliably. **
**Income from membership Membership subsptions received in the nature of a gif are recgnised in Donations and**
**subscrptions**
**Legacies. **
**Setlement of insurance**
**claims**
**Investment gains and**
**losses**
**Membership subsptions wich gives a membr the rght to buy ss o other**
**benefts are recognised as income eared fom the provision of goos and srices as**
**incme from charable adivities**
**Insurance caims are only lndude in the SoFA when te gener income recgnition**
**criteria are met(5.10 to 5.12 FRS102 SORP) and are include as an Item of other income**
**in the SoFA.**
**This includes any realised or unrealised gains or losses on the sale of investments and**
**any gain or toss resulting from revaluing investents to maret ve!ue at the end of the**
**year**
**"Y"es_. N**
**o. . N**
**a**
**_ _**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**Na**
**✓**
**Yes**
**No**
**_Na_**
II
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**No**
I
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
~~I~~
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**|**Note 2**
**Section C**
**Notes to the accounts**
**(cont)**
**Accounting policies**
**2.2 INCOME**
**Recognition of income**
**These are included in the Statement cf Financal Aces (SoFA) when:**
**te charity becomes enttled to te resourcs;**
**it is more likely than not tat the trustees wifl recive the ress; and**
**te monetar value cn be measured wt sucent reliability**
**Yes**
I✓
**No**
**Nia**
**There has been no ofsetting or assets and liabilities,****_or_income and expenses, unless required or ,**
**Yes_**
**._**
**No_,**
**_NI•_**
**.**
**peritted by the FRS 102 SORP or FRS 102**
!**✓**
**Olsetlng**
**Grants and donatons**
**Legacies**
**Goverment grants**
**Grants and donations are****_only_included in the SoFA whn the general income recgnition**
**aitera ar met(5.10 to 5.12 FRS102 SORP).**
**In the case of perorance relate grants, income must onty be rnised to the extent**
**tat the carty has provided the sp d gods or services as entitlement to the grant**
**only occrs when the perormance related conditions are met(5.16 FRS 102 SORP).**
**Legaces are incfuded in the SOFA when receipt is probable, that is, wen there has been**
**grant of probate, te executors have established that there are suficient assets in the**
**estate and any conditions attached to the legac are either wthin te cntrl of the charty**
**or have been met.**
**The Charty has received govemment grants In the reprting perod**
**Gif Aid receivable is indude in income when there is a valid declaration from the donor**
**Tax reclaims on donations Any Gif Aid amount reover on a donation is cnsidered to be par of that gi and is**
**and gifs**
**treated as an addition to the same fnd as the initial donation unless te donor or the**
**ters of the appeal have sp d otherse. **
**Contractual Income and**
**perorance related**
**grants**
**Donated goods**
**Donated serices and**
**facilities**
**Suppor costs**
**Volunteer help**
**Income fom interest,**
**royalties and dividends**
**This is only induded in te SoF A once te car has provided the relate gs o**
**serices or met the performanc related conditions. **
**Donated gos are masured at fair value (the amount for wic the asset could be**
**exchanged) unless impracticl to do so.**
**The cst of any stoc of goos donated f0< disution to beneficare is deemed to be**
**te fair value of those gifs at the time of their receipt and tey are regnise o rceipt**
**In te reporting peri in wt the stos are dlstrlbued, they ae recnise as an**
**expens at te caring amont o the stocs at distibution. **
**Donated goods for resale are measured at fair vafue on initial reconiton, wic is the**
**expeced prcees from sale less te expeted costs of sale, and reognise in'Income**
**_from_other trading activities' with te crrespnding stock recognise in the balance sheet**
**On its sale the value of stok is charge against 'Income from other trading ativities' and**
**the prees frm sle are also rgnised as 'Income fom oter ting acivities'**
**Goods donated for on-gong use by the chariy are rgnised as tangible fd assets**
**and induded ln te SoFA as incoming resourcs wen r ivable. **
**Gifs in kind for use by the charty are included in the SoF A as income from donations**
**when receivable.**
**Donated serices and facilities are included in the SOFA wen receive at the value****_of_the**
**gif to the char provided the value of te gif cn be measured reliably**
**Donated serices and faolities that are consumed immediately are rgnise as incme**
**w an equivalent amount recgnised as an exense under te appopriate heading in te**
**SOFA.**
**The charity has incurred expenditure on suppor costs**
**The value of any voluntary help received ts not lnctuded In the acounts bUtis descibed in**
**the trustees' annual repr.**
**This is induded in the accounts when receipt is probable and the amount receivable can**
**be measuredreliably. **
**Income from membership Membership subsptions received in the nature of a gif are recgnised in Donations and**
**subscrptions**
**Legacies. **
**Setlement of insurance**
**claims**
**Investment gains and**
**losses**
**Membership subsptions wich gives a membr the rght to buy ss o other**
**benefts are recognised as income eared fom the provision of goos and srices as**
**incme from charable adivities**
**Insurance caims are only lndude in the SoFA when te gener income recgnition**
**criteria are met(5.10 to 5.12 FRS102 SORP) and are include as an Item of other income**
**in the SoFA.**
**This includes any realised or unrealised gains or losses on the sale of investments and**
**any gain or toss resulting from revaluing investents to maret ve!ue at the end of the**
**year**
**"Y"es_. N**
**o. . N**
**a**
**_ _**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**Na**
**✓**
**Yes**
**No**
**_Na_**
II
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**No**
I
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
~~I~~
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**|**Note 2**
**Section C**
**Notes to the accounts**
**(cont)**
**Accounting policies**
**2.2 INCOME**
**Recognition of income**
**These are included in the Statement cf Financal Aces (SoFA) when:**
**te charity becomes enttled to te resourcs;**
**it is more likely than not tat the trustees wifl recive the ress; and**
**te monetar value cn be measured wt sucent reliability**
**Yes**
I✓
**No**
**Nia**
**There has been no ofsetting or assets and liabilities,****_or_income and expenses, unless required or ,**
**Yes_**
**._**
**No_,**
**_NI•_**
**.**
**peritted by the FRS 102 SORP or FRS 102**
!**✓**
**Olsetlng**
**Grants and donatons**
**Legacies**
**Goverment grants**
**Grants and donations are****_only_included in the SoFA whn the general income recgnition**
**aitera ar met(5.10 to 5.12 FRS102 SORP).**
**In the case of perorance relate grants, income must onty be rnised to the extent**
**tat the carty has provided the sp d gods or services as entitlement to the grant**
**only occrs when the perormance related conditions are met(5.16 FRS 102 SORP).**
**Legaces are incfuded in the SOFA when receipt is probable, that is, wen there has been**
**grant of probate, te executors have established that there are suficient assets in the**
**estate and any conditions attached to the legac are either wthin te cntrl of the charty**
**or have been met.**
**The Charty has received govemment grants In the reprting perod**
**Gif Aid receivable is indude in income when there is a valid declaration from the donor**
**Tax reclaims on donations Any Gif Aid amount reover on a donation is cnsidered to be par of that gi and is**
**and gifs**
**treated as an addition to the same fnd as the initial donation unless te donor or the**
**ters of the appeal have sp d otherse. **
**Contractual Income and**
**perorance related**
**grants**
**Donated goods**
**Donated serices and**
**facilities**
**Suppor costs**
**Volunteer help**
**Income fom interest,**
**royalties and dividends**
**This is only induded in te SoF A once te car has provided the relate gs o**
**serices or met the performanc related conditions. **
**Donated gos are masured at fair value (the amount for wic the asset could be**
**exchanged) unless impracticl to do so.**
**The cst of any stoc of goos donated f0< disution to beneficare is deemed to be**
**te fair value of those gifs at the time of their receipt and tey are regnise o rceipt**
**In te reporting peri in wt the stos are dlstrlbued, they ae recnise as an**
**expens at te caring amont o the stocs at distibution. **
**Donated goods for resale are measured at fair vafue on initial reconiton, wic is the**
**expeced prcees from sale less te expeted costs of sale, and reognise in'Income**
**_from_other trading activities' with te crrespnding stock recognise in the balance sheet**
**On its sale the value of stok is charge against 'Income from other trading ativities' and**
**the prees frm sle are also rgnised as 'Income fom oter ting acivities'**
**Goods donated for on-gong use by the chariy are rgnised as tangible fd assets**
**and induded ln te SoFA as incoming resourcs wen r ivable. **
**Gifs in kind for use by the charty are included in the SoF A as income from donations**
**when receivable.**
**Donated serices and facilities are included in the SOFA wen receive at the value****_of_the**
**gif to the char provided the value of te gif cn be measured reliably**
**Donated serices and faolities that are consumed immediately are rgnise as incme**
**w an equivalent amount recgnised as an exense under te appopriate heading in te**
**SOFA.**
**The charity has incurred expenditure on suppor costs**
**The value of any voluntary help received ts not lnctuded In the acounts bUtis descibed in**
**the trustees' annual repr.**
**This is induded in the accounts when receipt is probable and the amount receivable can**
**be measuredreliably. **
**Income from membership Membership subsptions received in the nature of a gif are recgnised in Donations and**
**subscrptions**
**Legacies. **
**Setlement of insurance**
**claims**
**Investment gains and**
**losses**
**Membership subsptions wich gives a membr the rght to buy ss o other**
**benefts are recognised as income eared fom the provision of goos and srices as**
**incme from charable adivities**
**Insurance caims are only lndude in the SoFA when te gener income recgnition**
**criteria are met(5.10 to 5.12 FRS102 SORP) and are include as an Item of other income**
**in the SoFA.**
**This includes any realised or unrealised gains or losses on the sale of investments and**
**any gain or toss resulting from revaluing investents to maret ve!ue at the end of the**
**year**
**"Y"es_. N**
**o. . N**
**a**
**_ _**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**Na**
**✓**
**Yes**
**No**
**_Na_**
II
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**No**
I
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
~~I~~
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**|
|---|---|---|
||**Ye**
**Ye**
**Ye**
**Ye**
**Ye**
**Ye**|**s**
**No**
**_Na_**
**✓**
**s**
**No**
**_Na_**
**✓**
**s**
**No**
**_Nia_**
**✓**
**s**
**No**
**_Nia_**
**✓**
**s**
**No**
**_Na_**
**✓**
**s**
**No**
**_Nia_**|
||**✓**
**Yes**
**No**
**Na**
**✓**
**Yes**
**No**
**_Na_**
II
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**No**
I
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
~~I~~
**✓**
**Yes**
**No**
**_Nia_**
I
**✓**
**Yes**
**No**
**_Na_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**
**Yes**
**No**
**_Nia_**
**✓**||
|**Section C**
**Notes to the accounts**
**(contI **
**Note2**
**Accounting policies**
**2.3 EXPENDITURE AND LIABILITIES**
**Uablltty rcognition**
**Liabilites are rnised where It Is more likely than not that thereis a legal or**
**constrctive obligation cmmitting the charty to pay out resours an the amont or the**
**obligatio can be measured wh reasonable cerainty.**
**Support costs have b n allocted beteen gverance csts and other suppor.**
**Goverance and suppor**
**costs**
**Gover ce costs comprise au cstsinvolvingpublt accountability of the carty and Its**
**complianc wth rgulation and good pracice. **
**Support costs indude central runcions and nave been allocted to actvity cost categories**
**on a basis cnsistent with the use of resources, e allocating prpery csts by noor**
**aras, o per cpita, staff costs by the time spnt and other costs by thir usage.**
**Where the carty gives a grant with conditions for its payment being a sp level of**
**Grants wh peronnanca**
**conditions**
**service or output to be prvided, such grants are only recognise in te SoFA once the**
**recipient of the grant has provide the specified seric or outpul**
**Grant payable withou**
**Where tere are no conditions ataching to the grant that enables the donor carity to**
**reaUsUy avoid the commitment, a liability for the fll funding obligaton must be**
**perforance conditions**
**reconised.**
**Redundancy cost**
**The car y made no redundancy payments during the repring penod.**
**Defered Income**
**No material item of defer income has been included in the acunts. **
**Creditors**
**The charty has ceditors which are measured at settlement amounts less any trade**
**discunts**
**Provisions for llabllitles**
**A liability is measure on recognition at its hlstocal cost and then subsequeUy measured**
**at the best estimate****_of_the amount require to settle the obligation at th rp date**
**Basic fnanclal**
**The car acounts for basic financal instrents on initial recognition as p paragraph**
**Instrments**
**10.7 FRS102 SORP. Subsequent measuremntls as per paragraphs 11 17 to 11.19,**
**FRS102 SORP.**
**2.4ASSETS**
**Tangible fxed asets for**
**These are cpitalise if they can be used for more than one year, and cost at lest**
**use by charty**
**They are valued at cost.**
**The depreciatin rates and methods used are disclosed in note 9.2 **
**Intangible fxed asset**
**The carty has intangible fixe assets, that is, non-monetary assts that do no have**
**physicl substance but are identifable and are contolled by the char through custody or**
**legal rtghlsThe amorisation rates and mets usd are disclose in note 9 5**
**They are valued at cst.**
**Heritage assets**
**The charty has heritage assets, tat is, non-monetar assets wth historc.artisti, **
**scientifc, tecnological, gephysicl or environmental qualities that are hefd ad**
**mainlaine princpally for their contribution to kowledge and cultura. The depration**
**rates and methods used as disclose in note 9.6.1.4.**
**_Tey_are valued at cost**
**Investments**
**Fied asset ivestments in quoted shares. tred bnds and similar investents are**
**valued at initally at cst and subsequently at fair value {their maret value) at te year**
**end. The same treatment is applied to unlisted investments unless fair value cnnot be**
**measured reliably in whic case it is measurd at cst less impairment**
**Investents held**_fo_**resale or pending their sal and casn and csh equivalents wit a**
**maturity date of less than 1 year are treated as current asset investments**
**Stocks and wor in**
**Stos held****_tor_sale as par of non-charitable trde are measured at the loer or cost or net**
**progress**
**realisable value. **
**Gos or serics provided as part of a charitable activity are measured at net realisable value**
**based o the serice ptental provided by items of stock**
**Wok in prress is valued at cost less any foreseeable loss that is likety to our on te contact.**
**Debtors (induding trade debtors and loans recivable) are measured on initial rnition at**
**Debtor**
**settlemet amount afer any trade discunts o amunt advanced by the carty. S ubsquently, **
**tey are measured at the cash or other consideration exected to be r d. **
**The charity has investments which it holds fo resale or pnding their sale and cash and csh**
**C**
**t**
**t. **
**t**
**tsequivalents wh a maturity date less than one year. These indude cash o depsit and csh**
**uren asse inves**
**en**
**equivalents wh a maturty date of less than one year held for investment purpses rater than to**
**meet shor ter csh commitments as they falt due. **
**They are valued at fair value except were tey qualify as basic fnancal instruments.**
**Yes**I
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**Yes**
**Yes**I|**Section C**
**Notes to the accounts**
**(contI **
**Note2**
**Accounting policies**
**2.3 EXPENDITURE AND LIABILITIES**
**Uablltty rcognition**
**Liabilites are rnised where It Is more likely than not that thereis a legal or**
**constrctive obligation cmmitting the charty to pay out resours an the amont or the**
**obligatio can be measured wh reasonable cerainty.**
**Support costs have b n allocted beteen gverance csts and other suppor.**
**Goverance and suppor**
**costs**
**Gover ce costs comprise au cstsinvolvingpublt accountability of the carty and Its**
**complianc wth rgulation and good pracice. **
**Support costs indude central runcions and nave been allocted to actvity cost categories**
**on a basis cnsistent with the use of resources, e allocating prpery csts by noor**
**aras, o per cpita, staff costs by the time spnt and other costs by thir usage.**
**Where the carty gives a grant with conditions for its payment being a sp level of**
**Grants wh peronnanca**
**conditions**
**service or output to be prvided, such grants are only recognise in te SoFA once the**
**recipient of the grant has provide the specified seric or outpul**
**Grant payable withou**
**Where tere are no conditions ataching to the grant that enables the donor carity to**
**reaUsUy avoid the commitment, a liability for the fll funding obligaton must be**
**perforance conditions**
**reconised.**
**Redundancy cost**
**The car y made no redundancy payments during the repring penod.**
**Defered Income**
**No material item of defer income has been included in the acunts. **
**Creditors**
**The charty has ceditors which are measured at settlement amounts less any trade**
**discunts**
**Provisions for llabllitles**
**A liability is measure on recognition at its hlstocal cost and then subsequeUy measured**
**at the best estimate****_of_the amount require to settle the obligation at th rp date**
**Basic fnanclal**
**The car acounts for basic financal instrents on initial recognition as p paragraph**
**Instrments**
**10.7 FRS102 SORP. Subsequent measuremntls as per paragraphs 11 17 to 11.19,**
**FRS102 SORP.**
**2.4ASSETS**
**Tangible fxed asets for**
**These are cpitalise if they can be used for more than one year, and cost at lest**
**use by charty**
**They are valued at cost.**
**The depreciatin rates and methods used are disclosed in note 9.2 **
**Intangible fxed asset**
**The carty has intangible fixe assets, that is, non-monetary assts that do no have**
**physicl substance but are identifable and are contolled by the char through custody or**
**legal rtghlsThe amorisation rates and mets usd are disclose in note 9 5**
**They are valued at cst.**
**Heritage assets**
**The charty has heritage assets, tat is, non-monetar assets wth historc.artisti, **
**scientifc, tecnological, gephysicl or environmental qualities that are hefd ad**
**mainlaine princpally for their contribution to kowledge and cultura. The depration**
**rates and methods used as disclose in note 9.6.1.4.**
**_Tey_are valued at cost**
**Investments**
**Fied asset ivestments in quoted shares. tred bnds and similar investents are**
**valued at initally at cst and subsequently at fair value {their maret value) at te year**
**end. The same treatment is applied to unlisted investments unless fair value cnnot be**
**measured reliably in whic case it is measurd at cst less impairment**
**Investents held**_fo_**resale or pending their sal and casn and csh equivalents wit a**
**maturity date of less than 1 year are treated as current asset investments**
**Stocks and wor in**
**Stos held****_tor_sale as par of non-charitable trde are measured at the loer or cost or net**
**progress**
**realisable value. **
**Gos or serics provided as part of a charitable activity are measured at net realisable value**
**based o the serice ptental provided by items of stock**
**Wok in prress is valued at cost less any foreseeable loss that is likety to our on te contact.**
**Debtors (induding trade debtors and loans recivable) are measured on initial rnition at**
**Debtor**
**settlemet amount afer any trade discunts o amunt advanced by the carty. S ubsquently, **
**tey are measured at the cash or other consideration exected to be r d. **
**The charity has investments which it holds fo resale or pnding their sale and cash and csh**
**C**
**t**
**t. **
**t**
**tsequivalents wh a maturity date less than one year. These indude cash o depsit and csh**
**uren asse inves**
**en**
**equivalents wh a maturty date of less than one year held for investment purpses rater than to**
**meet shor ter csh commitments as they falt due. **
**They are valued at fair value except were tey qualify as basic fnancal instruments.**
**Yes**I
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**Yes**
**Yes**I|**Section C**
**Notes to the accounts**
**(contI **
**Note2**
**Accounting policies**
**2.3 EXPENDITURE AND LIABILITIES**
**Uablltty rcognition**
**Liabilites are rnised where It Is more likely than not that thereis a legal or**
**constrctive obligation cmmitting the charty to pay out resours an the amont or the**
**obligatio can be measured wh reasonable cerainty.**
**Support costs have b n allocted beteen gverance csts and other suppor.**
**Goverance and suppor**
**costs**
**Gover ce costs comprise au cstsinvolvingpublt accountability of the carty and Its**
**complianc wth rgulation and good pracice. **
**Support costs indude central runcions and nave been allocted to actvity cost categories**
**on a basis cnsistent with the use of resources, e allocating prpery csts by noor**
**aras, o per cpita, staff costs by the time spnt and other costs by thir usage.**
**Where the carty gives a grant with conditions for its payment being a sp level of**
**Grants wh peronnanca**
**conditions**
**service or output to be prvided, such grants are only recognise in te SoFA once the**
**recipient of the grant has provide the specified seric or outpul**
**Grant payable withou**
**Where tere are no conditions ataching to the grant that enables the donor carity to**
**reaUsUy avoid the commitment, a liability for the fll funding obligaton must be**
**perforance conditions**
**reconised.**
**Redundancy cost**
**The car y made no redundancy payments during the repring penod.**
**Defered Income**
**No material item of defer income has been included in the acunts. **
**Creditors**
**The charty has ceditors which are measured at settlement amounts less any trade**
**discunts**
**Provisions for llabllitles**
**A liability is measure on recognition at its hlstocal cost and then subsequeUy measured**
**at the best estimate****_of_the amount require to settle the obligation at th rp date**
**Basic fnanclal**
**The car acounts for basic financal instrents on initial recognition as p paragraph**
**Instrments**
**10.7 FRS102 SORP. Subsequent measuremntls as per paragraphs 11 17 to 11.19,**
**FRS102 SORP.**
**2.4ASSETS**
**Tangible fxed asets for**
**These are cpitalise if they can be used for more than one year, and cost at lest**
**use by charty**
**They are valued at cost.**
**The depreciatin rates and methods used are disclosed in note 9.2 **
**Intangible fxed asset**
**The carty has intangible fixe assets, that is, non-monetary assts that do no have**
**physicl substance but are identifable and are contolled by the char through custody or**
**legal rtghlsThe amorisation rates and mets usd are disclose in note 9 5**
**They are valued at cst.**
**Heritage assets**
**The charty has heritage assets, tat is, non-monetar assets wth historc.artisti, **
**scientifc, tecnological, gephysicl or environmental qualities that are hefd ad**
**mainlaine princpally for their contribution to kowledge and cultura. The depration**
**rates and methods used as disclose in note 9.6.1.4.**
**_Tey_are valued at cost**
**Investments**
**Fied asset ivestments in quoted shares. tred bnds and similar investents are**
**valued at initally at cst and subsequently at fair value {their maret value) at te year**
**end. The same treatment is applied to unlisted investments unless fair value cnnot be**
**measured reliably in whic case it is measurd at cst less impairment**
**Investents held**_fo_**resale or pending their sal and casn and csh equivalents wit a**
**maturity date of less than 1 year are treated as current asset investments**
**Stocks and wor in**
**Stos held****_tor_sale as par of non-charitable trde are measured at the loer or cost or net**
**progress**
**realisable value. **
**Gos or serics provided as part of a charitable activity are measured at net realisable value**
**based o the serice ptental provided by items of stock**
**Wok in prress is valued at cost less any foreseeable loss that is likety to our on te contact.**
**Debtors (induding trade debtors and loans recivable) are measured on initial rnition at**
**Debtor**
**settlemet amount afer any trade discunts o amunt advanced by the carty. S ubsquently, **
**tey are measured at the cash or other consideration exected to be r d. **
**The charity has investments which it holds fo resale or pnding their sale and cash and csh**
**C**
**t**
**t. **
**t**
**tsequivalents wh a maturity date less than one year. These indude cash o depsit and csh**
**uren asse inves**
**en**
**equivalents wh a maturty date of less than one year held for investment purpses rater than to**
**meet shor ter csh commitments as they falt due. **
**They are valued at fair value except were tey qualify as basic fnancal instruments.**
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I
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**Yes**
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**Yes**I
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**Yes**I
**Yes**I
**Yes**
**Yes**
**Yes**I|**No**
**_Nia_**|
|---|---|---|---|
||||**No**
**_Nia_**
**No**
**_Nia_**|
|||**✓**
||
||||**No**
**_Nia_**
**✓**
**No**
**Nia**
**✓**
**No**
**_Nia_**|
||**Ye**
**Ye**
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**Yes**
|**s**
**✓**
**s**|**No**
**Nia**
**No**
**Nia**|
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|**No**
**Nia**|
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**Nia**|
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**No**
**Nia**
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**No**
**Nia**
**✓**
**No**
**_Nia_**
**✓**|
## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Note 3**
**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|
|---|---|---|---|---|
|**Donations**
**and legacies:** ~~I~~**Donations and aifs**
~~I~~**Gif Aid**
**Income from!Interest income**
**investments:**
**TOTAL INCOME**
**Other information:**
**A I.**
**naIys1s**
**All income in the prior year was unrestrictd**
**Total**
**Restricted**
**Unrestricted**
**income**
**Endowment**
**funds**
**funds**
**funds**
**Total funds**
**Prior year**
61,584
237,045
~~-~~
61,584
237,045
61,587 ~~I~~237,045~~I~~
~~-~~
~~-~~
~~-~~
£
£
298,629
92,386
~~-~~
~~-~~
298,629
92,386
- 1
298,s32~~I~~
92,395~~l~~|**A I.**
**naIys1s**
**Restricted**
**Unrestricted**
**income**
**Endowment**
**funds**
**funds**
**funds**
**Total funds**
**Prior year**
£
£||||
||~~I~~**Donations and aifs**
|61,584|237,045
~~-~~|298,629
92,386|
||
~~I~~**Gif Aid**||~~-~~
~~-~~|~~-~~
~~-~~|
||**Total**|61,584|237,045
~~-~~|298,629
92,386|
||||||
|||
|||
|||61,587 ~~I~~237,045~~I~~
- 1
298,s32~~I~~
92,395~~l~~|||
|||
|||
**Note 4 - The Charity received no Government grants Note 5 - The Charity received no donated goods, facilities or services.**
**Notes to the accounts (cont)**
## **Section C**
## **Note 3 Analysis of income**
|||||||**Restricted**|||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||**Unrestricted**|**income**|**Endowment**||||
||||||**funds**|**funds**|**funds**|**Total funds**|**Prior year**||
|Donations
and legacies:|~~I~~Donations and aifs
~~I~~GifAid
**A**||
**I**
**•**
naIysIs||61,584|237,045
~~-~~|~~-~~
~~-~~|£
298,629
~~-~~|**£**
92,386
~~-~~||
|Income from'Interest income
investments:
TOTAL INCOME||||Total
61,584
237,045
~~-~~
298,629
Total._ I - I_ I
61,587~~!~~237,045~~I~~
- ~~1~~
298,632~~I~~|||||92,386
_: I
92,395~~I~~||
**Note 4 - The Charity received no Government grants Note 5 - The Charity received no donated goods, facilities or services.**
|**Section C**
**Note 6**|**Notes to the account**
**(cont)**
**Analysis of expenditure**
**Analvsis**
**Restcd**
**Unrestcted**
**income**
**fnds**
**fnds**
**Totl funds**
**£**
**Prior year**
£|**Notes to the account**
**(cont)**
**Analysis of expenditure**
**Analvsis**
**Restcd**
**Unrestcted**
**income**
**fnds**
**fnds**
**Totl funds**
**£**
**Prior year**
£|**Notes to the account**
**(cont)**
**Analysis of expenditure**
**Analvsis**
**Restcd**
**Unrestcted**
**income**
**fnds**
**fnds**
**Totl funds**
**£**
**Prior year**
£|**Notes to the account**
**(cont)**
**Analysis of expenditure**
**Analvsis**
**Restcd**
**Unrestcted**
**income**
**fnds**
**fnds**
**Totl funds**
**£**
**Prior year**
£|**Notes to the account**
**(cont)**
**Analysis of expenditure**
**Analvsis**
**Restcd**
**Unrestcted**
**income**
**fnds**
**fnds**
**Totl funds**
**£**
**Prior year**
£|
|---|---|---|---|---|---|
|**Expenditure on**
**raising funds:**|**Incurred seekina donations**|**11,680**|~~-~~|**11,680**|**1,862**|
|||-|-|-||
||**Total expenditure on raising funds**|**11,680**|
-|**11,680**|
**1,862**|
|**Expenditure on**
**charitable**
**activities**||||||
||**See note below**
|**44,066**|**212,386**|**256,452**|**86,688**|
||**Goverance costs**|**5,498**|-|**5,498**|**1,860**|
|||-|~~-~~||-|
|||~~-~~|~~-~~|~~-~~|~~-~~|
||**Total expenditure on charitable**
**activities**|**49,564**|**212,386**|**261,950**|**88,548**|
**Other information: Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities underaken directly**|**Grant**
**funding of**
**activities**|
**Suppor**
**Costs**|**Total this**
**year**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Activit 1**
|**EmergencyRandom Acts**|**160,900**|**26,828**|
**187 727**|
|
**Acivit 2**
|**Land for Women**
|**15,270**|**2,546 **|
**17,816 **|
|
**Acivit 3**
|**Communit aarden**
|**7,894**|**1,316 **|
**9,211**|
|
**Activit 4**
|
**Lebanon projet **|**20,883**|**3,482**|**24,364**|
|
**Acivites 5**
|
**No more War**|**11,777**|**1,964**|
**13,741**|
|**Other Activites**
**Total**|**Demining and Our Story projects**|**3,079**
**219,803**|**513**
**36,649**|
**3,593**
**256,452**|
**Note 7 - There were no extraordinary items Note 8 - The Charity received no funds as agent**
|**Note 7 - There were no extraordinar items**
**Note 8 - The Charity received no funds as agent**|**Note 7 - There were no extraordinar items**
**Note 8 - The Charity received no funds as agent**|
|---|---|
|**Note 9**
**Governance costs**
**Grand total**
**Governance cost**
**£**
**Bank charaes**
**168**
**Insurance**
**674**
**Admin suppor**
**4,657**
**Total**
**5,498 **||
|**Governance cost**|**Grand total**
**£**|
|**Bank charaes**
**Insurance**|**168**
**674**|
|**Admin suppor**
**Total**|**4,657**
**5,498 **|
**Note 10 - The independent examiner is not charging for his review.**
## **Section C**
## **Notes to the accounts**
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
|**Note 11**
**Paid employees**
**_Please complete this note if the charit has any employees._**
**11.1 Staf Costs**
**Salaries and wages**
**Taxation and national insurance contributions**
**Pension costs (defined contribution scheme)**
**Total staff costs**
**Please provide details of expenditure on staf working for the**
**charity whose contracts are with and are paid by a related party**
**The taxation and national insurance contributions fiures above i**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||**29,666**|**21,280**|
||**5,102**|**3,989**|
||**2,837**|**2,484**|
||
**37,605**|**27,753 **|
||||
||**I**
**. �_o_t_appl_c_a_l_e ___________ _**
**cludes amounts withheld from**||
**The taxation and national insurance contributions figures above includes amounts withheld from employees' salaries as well as employer's contributions. more than £60,000 No employees received employee benefits (excluding employer pension costs) for the reporting period of**
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for £37,605 their services to the charity**
11.2 **Average head count in the year The parts of the charity in which the employees work**
||**£37,605**||
|---|---|---|
||**This year**
**Number**|**Last year**
**Number**|
|**iu-rrais'n,**|~~-~~|~~-~~|
|**har ,J� �Cl**
**ities**|4|1|
|Go,er, **JI**,c .
|-|~~-~~|
|**'t Ier**|~~-~~|~~-~~|
|
**Total**|
4|1|
**Note 12 -The Charity does not operate its own pension scheme Note 13 -The Charity has not made any grant or donations. Note 14 -The Charity has no tangible fixed assets Note 15 -The Charity has no intangible assets Note 16 -The Charity has no heritage assets Note 17 -The Charity has no investment assets Note 18 -The Charity has no stocks Note 19 -The Charity has not debts or prepayments**
**(cont)**
## **Section C**
## **Notes to the accounts**
## **Note 20 Creditors and accruals**
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditor**|||||
|---|---|---|---|---|
|
**Other creditors**
**Total**|**Amounts falling due**
**within one vear**||**Amounts falling due afer**
**more than one vear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||**457**
**457**|-
-|-
-|-
-|
**Note 21 - There are no provisions for liabilities and charges Note 22 - There are no other disclosures for debtors, creditors and other basic financial instruments Note 23 - There are no contingent liabilities and contingent assets**
|**Note 24**
**Cash at bank and in hand **
**Cash at bank and on hand**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||**46,219**||
||**46,219**|-|
**Note 25 - The Charity has no financial instruments other than cash and the creditor was paid within 30 days of the year end.**
**Note 26 Events after the end of the reporting period**
**Please provide details of the nature of the event**
**There are no events after the balance sheet date that require adjustment in these accounts**
## **Section C**
|||||||
|---|---|---|---|---|---|
|**Section C**
**Notes to the accounts**
**(cont) **
**Note 27**
**Charit funds**||||||
|
**27.1 Details of material funds held and movements during the CURRENT reporing period**
**_• Key: PE- permanent endowment funds; EE- expendible endowment funds; R- restrcted income funds, including special trusts, of the_**
**_chart; and UR• unrestcted funds_**
**Fund**
**Fund**
**Type PE, EE**
**balances**
**balances**
**Purpose and Restrictions**
**brought**
**carried**
**R or UR•**
**forard**
**Income**
**Expenditure**
**forard**
**Fund names**
**£**
£
**£**
£
**Unrestricted funds**
**UR**
**7,853**
**61,587 •**
**61,244**
**8,195**||||||
|**Fund names**|||**Fund**
**balances**
**brought**
**forard**
**£**|**Fund**
**balances**
**carried**
**Income**
**Expenditure**
**forard**
£
**£**
£
**61,587 •**
**61,244**
**8,195**||
|**Unrestricted funds**|**UR**||**7,853**|**61,587 •**
**61,244**||
|**Restricted funds**|**R**||**12,908**|**237,045 -**
**212,386 **|**37,567**
-|
|**_Other funds_**|**_Nia_**|**_Nia_**|-|-
-||
|**Total Funds**|||
**20,761**|**298,632 -**
**273,631**|**45,762**|
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
- _**Key: PE - permanent endowment funds; EE - expendible endowment funds; R • restricted income funds, Including special trusts, of the charity; and UR - unrestricted funds**_
|**Fund names**|**Type PE, EE**
**R or UR•**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forard**
**£**|**Fund**
**balances**
**carried**
**Income**
**Expenditure**
**forard**
**£**
**£**
**£**|
|---|---|---|---|---|
|**Unrestricted funds**|**UR**||**16,074**|**33,996 -**
**42,217**
**7,853**|
|**Restricted funds**|**R**||**2,702**|**58,399**
**48,193**
**12,908**
-
-
-|
|**_Other funds_**|**_Nia_**|**_Nia_**|-||
|**Total Funds**|||
**18,TT6**|**92,395 -**
**90,410**
**20,761**|
**Note 28 Transactions with trustees and related parties**
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.**