## **REPORT OF THE TRUSTEES for the period 1 April 2021 to 31 March 2022**
## **OBJECTIVES AND ACTIVITIES**
The object of the Friends of Spencer Park is to provide, or assist in the provision of, facilities for recreation and other leisure time occupation in the interests of social welfare, with the object of improving the conditions of life of the inhabitants of Coventry, in particular but not exclusively by the preservation, promotion and improvement of Spencer Park Coventry.
The Friends fulfil their objectives by organising a series of very well-supported events throughout the year. They also continue to improve the Park’s facilities, run a tennis club and maintain a lengthy herbaceous border together with a number of other flower-beds. They promote the value of the Park particularly through the local ECHO community newspaper and on social media.
## **ACHIEVEMENTS AND PERFORMANCE**
When planning its activities for the year, the charity considered the Commission’s guidance on public benefit.
With Covid-19 lockdown restrictions eased, the Friends were able to launch the longawaited pop-up outdoor Café at the end of July, operating at weekends from the front of the Pavilion. Once demand had been established, the Friends went on to purchase a beanto-cup coffee machine to expand the range of coffees available.
The Friends were also able to resume their regular programme of events including the popular annual Dog Show in September and the Santa event in December. Most notable was the Hallowe’en Pumpkin Event attended by some 360 people. The carved pumpkin competition attracted a record 99 entries.
Various improvements to facilities in the Park were made by the Friends during the year. Thanks to grants from the Rowlands Trust, the Cole Trust and the Heart of England Cooperative two benches were placed by the basketball hoop on the recreation
1
ground. Following the sad death of a runner on the recreation ground the Friends were also able, as a result of crowdfunding, to install a defibrillator outside the Pavilion.
The Park continued to be a vital exceptionally well-used lifeline during and after lockdown for parents and children from the local area and beyond, as well as for anyone struggling to cope with the effects of self-isolation on their mental wellbeing.
During the year the Friends worked together with a number of local community organisations including the Good Gym Coventry runners, Coventry Grapevine, the Royal British Legion, Windows Wonderland and the Albany Crown Bowls Club. They are particularly grateful for the cooperation received from Coventry City Council.
The Tennis Club attracted a membership of 180 households and two corporate members during the year. It notably draws members from across the city, 40% of them living beyond the local area. The income has been designated to help pay for the future refurbishment of the four courts. The Club is registered with the Lawn Tennis Association in its own right rather than through the Local Authority. The courts are checked weekly to ensure they are safe to play on.
The now-mature west border and other beds maintained by the Friends are a major feature of the park and receive constant positive comment around the year.
## **PAVILION REFURBISHMENT**
The Pavilion Refurbishment Committee commissioned an external feasibility study which turned out to be extremely positive and also suggested cost-cutting improvements to the original architectural design. Similarly the new pop-up Café has helped to refine the business plan for when the refurbishment has been completed.
The Friends are grateful to the City Council for the award of a Community Capacity and Resilience Bursary of £5970 which has paid for the cost estimate of the refurbishment, the feasibility study and legal reviews to do with the proposed leasehold.
## **FUTURE PLANS**
The next stage in the refurbishment of the Pavilion to create a new community space and café will be to obtain a revised cost estimate. It will then be possible to begin to apply for funding from suitable grant-making bodies with the intention that the work will take place in 2023.
It is planned that a trading subsidiary will be created for when the community café is fully operational.
The Friends are delighted that the tennis courts have been chosen for a complete refurbishment. The largest part of the cost will be met by the Lawn Tennis Association and
2
the Friends have also been building up a fund for this purpose from membership subscriptions.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The inaugural meeting of the Friends of Spencer Park & Recreation Ground took place on 18 June 2012 in Earlsdon, Coventry. A constitution was formally adopted on 10 September 2012. It was registered as a Charitable Incorporated Organisation on 16 December 2017. Its only voting members are its trustees who are elected for a term of three years at its annual general meeting.
The trustees meet quarterly and provide the strategic direction for the charity including approval of budgets and mitigation of risk. They exercise their responsibilities largely through the work of two committees – the Management Committee which deals with facilities and events in the Park and the Pavilion Refurbishment Committee. Two further trustees, who will not be members of the Management Committee, are to be recruited to the trustee board to represent Park users.
## **FINANCE**
The accounts for 2021/22 have been prepared on an accrual basis, recognising accrued income and expenditure, shown in the Balance Sheet as debtors and creditors. The anticipated Gift Aid claim for 2021/22 has been accrued as required by the Charity Commission template and amounts allocated to “restricted” and “unrestricted” items as defined in the template.
During the year “restricted” funds include those for the Defibrillator, which was funded by grants and donations, therefore the funding has been separately “restricted” to fund maintenance, consumables and repairs. Grants have also been received for “furniture”, the description given to equipment for Spencer Park and Recreation Ground including benches and other facilities which enhance the enjoyment of park users, which are also separately “restricted”. The other “restricted” fund is the bursary awarded to the Pavilion Committee for the feasibility study of refurbishing the Pavilion.
## **Tennis**
In 2021/22 the income for Tennis has been through the club membership as there was no coaching carried out. Expenditure had been for membership of the LTA and the purchase of some minor equipment. This project is building a reserve towards payment for refurbishment of the tennis court, a project which has been led by the Lawn Tennis Association and supported by Coventry City Council and the Friends of Spencer Park. It is anticipated that the refurbishment will be commenced during 2022 and a grant be made to the LTA by the Friends of Spencer Park. There is no financial risk associated with the scheme.
3
## **General**
Income not specifically taken at or donated to one of the projects is included in the General fund. All non-specific expenses are paid from this fund and agreed transfers are made to support agreed projects. This fund is also used for expenses incurred to fund activities not covered by the projects.
## **Gardening**
Gardening has few cash donations and expenses but a great deal of time is donated to keep the park looking at its best. If a value were to be assigned to this function it would be greater than the total income for all the other projects. There was income of £250 but no expenditure in 2021/22.
## **Café Sales**
When Covid-19 restrictions ceased, it was agreed to start the long awaited “pop-up” café in the pavilion. The café opened in July 2021 for 4 hours each Saturday and Sunday with drinks made in a purchased “bean to cup” coffee machine as used in most refreshment outlets. The cafe opened each weekend until the end of November subject to volunteer availability, opening for a “Santa” event in December and for a week in February to coincide with the school half-term holiday. The café resumed normal opening hours from March 2022.
Net profit for the financial year was £2,914.57 on sales of £3,473.12. Stocktaking did not take place.
The creation of the pop-up café incurred a cost of £5,452 which included the purchase of the coffee machine. Specific donations towards its cost were £784.
## **Bowls**
The Friends of Spencer Park agreed to pay Coventry City Council for an agreed level of maintenance for the protection and maintenance of the Flat Green in 2021/22 although no matches took place.
The Albany Bowling Club continues to use the Crown Green.
## **Furniture**
As previously noted, this description is given to seating and facilities that enhance the visitor experience of visiting Spencer Park and Recreation Ground. During 2021/22 seating on the recreation ground was funded by grants from the Cole Charitable Trust and the Rowlands Trust. Users of the facilities and the Management Committee are very grateful for the support of these organisations.
## **Room Hire**
The temporary meeting room at the pavilion is available for hire when a Committee member is available to supervise the user. The individual supervising the room hire must be in the park for the whole period. Due to COVID-19 the use of the room was restricted and only £90 was raised from the rental of this facility in 2021/22.
4
## **Defibrillator**
It was recognised that a defibrillator was needed after the tragic loss of a local sportsman. A grant of £2,000 was made by a charity and more than £4,000 was raised through Crowdfunding and donations. The funding is “restricted” for the purchase, maintenance and ongoing costs of this essential equipment.
## **Pavilion Refurbishment**
The Pavilion Committee were awarded a bursary of £5,790 by Coventry City Council to fund professional advisers. Work on the project is ongoing and it is anticipated that a lease arrangement will be entered with Coventry City Council by the end of 2022, with work commencing in late summer 2023.
## **2022/23 and onward priorities**
More volunteers will be recruited to offer their time on a rota basis to provide refreshments and to ensure that the long-term plan to redevelop the pavilion is supported.
The provision of a storage container is still a priority as identified in 2019. This will be essential when the pavilion is being refurbished and fully used as it will minimise the space used the storage of sports equipment, freeing space for catering equipment.
Engagement with Coventry City Council and other local charities continues to be essential to ensure that we deliver the services that the communities we serve require.
5
## **ADMINISTRATIVE DETAILS**
Charity Registration Number: 1176323
Other working names: Friends of Spencer Park Coventry Friends of Spencer Park & Recreation Ground
Principal Address: 80 Broadway, Coventry CV5 6NU
Email: friendsofspencerpark@gmail.com
Website: www.friendsofspencerpark.org
The charity trustees who manage the charity: Anthony Godber (resigned 31 March 2022) Carol Bayliss Elizabeth Bayton (resigned 8 February 2022) Helen Elias (resigned 18 September 2021) Helen Spence Jane Donovan (resigned 31 March 2022) Karen Berry Ken Taylor (appointed 7 March 2022 – Chair) Patricia Ryan (resigned 31 March 2022) Paul Smith Tim Brooke Zilpha Reed
## **DECLARATION**
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees on 25 July 2022
K J Taylor
………………………………………………. Chair of Trustees
6
|**Friends of Spencer Park**|**Friends of Spencer Park**|**Friends of Spencer Park**|Charity No
(if any)|**1176323**||
|---|---|---|---|---|---|
|Annual accounts for theperiod||||||
|**Period start date**|**1-Apr-21**|**To**|**Period end**
**date**|**31-Mar-22**||
## **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 Misc + room rental
S06
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other - cost of goods for sale
S11
**_Total_**
S12
**Net income/(expenditure) before investment**
**gains/(losses)**
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total funds**
**£**
F04|**Prior year**
**funds**
**£**
F05|
|---|---|---|---|---|---|
||4,133|14,447|-|18,580|2,797|
||-|4,663|-|4,663|12,191|
||3,676|-|-|3,676|13,668|
||-|-||-|-|
||-|-|-|-|-|
|||-|-|-|-|
||7,809|19,110|-|26,919|28,656|
|||||||
||490|-|-|490|-|
||786|7,050|-|7,836|4,093|
||5,177|3,771|-|8,948|4,620|
||1,758|-|-|1,758|-|
||8,211|10,821|-|19,032|8,713|
|||||||
||-
402|8,289|-|7,887|19,943|
||-|-|-|-|-|
||-
402|8,289|-|7,887|19,943|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-
402|8,289|-|7,887|19,943|
|||||||
||7,003|12,940|-|19,943||
||6,601|21,229|-|27,830|19,943|
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all
the trustees
|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
Signed by one or two trustees on behalf of all
the trustees
|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**£**
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||6,861|20,969|-|27,830|-|
|||6,861|20,969|-|27,830|-|
||||||||
|||-|-|-|-|-|
||||||||
|||6,861|20,969|-|27,830|-|
||||||||
|||6,861|20,969|**-**|27,830|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||6,861|20,969|-|27,830|-|
||||||||
|||-|||-|-|
||||20,969||20,969|-|
|||6,861||-|6,861|-|
||||||-||
|||6,861|20,969|-|27,830|-|
||||||||
|||Signature||Print|Name|Date of
approval
dd/mm/yyyy|
|||K J Taylor||K J TAYLOR||07/20222|
||||||||
CC17a (Excel)
7/26/2022
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* ü 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* ü 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.*
Yes
* -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 charity was formed to manage assets owned by Coventry**_ the conclusion that the charity is a going _**City Council and develop facilities for the local community**_ concern; Disclosure of any uncertainties that make the _**There are no known problems and no borrowings**_ going concern assumption doubtful; Where accounts are not prepared on a going _**The accounts have been prepared on a going concern basis.**_ 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* ü * -Tick as appropriate No* _**Please disclose: N/A (i) the nature of the change in accounting policy; N/A (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected N/A 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* ü * -Tick as appropriate No* _**Please disclose: N/A (i) the nature of any changes; N/A (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 N/A 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* ü There was no material prior year error No* _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|**_N/A_**|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**_N/A_**|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_N/A_**|
CC17a (Excel)
7/26/2022
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change No changes made in accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
7/26/2022
4
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
|**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._|Yes|No
N/a||
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
**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).
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.
**Contractual income and**
**performance related**
**grants**
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**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
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 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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**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.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**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.
**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.
**Investment gains and**
**losses**
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
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.
**Grants payable without**
**performance conditions**
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.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
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
**Basic financial**
**instruments**
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.
**2.4 ASSETS**
**Tangible fixed assets for**
**use by charity**
These are capitalised if they can be used for more than one year, and cost at least
£5000
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
**Intangible fixed assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
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.
**Heritage assets**
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.
They are valued at cost.
**Investments**
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
**Stocks and work in**
**progress**
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.
**Debtors**
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.
**Current asset**
**investments**
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.||||
||ü|||
||Yes|No
N/a||
||ü|||
||Yes|No
N/a||
||ü|||
||Yes|No
N/a||
||ü|||
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||ü|||
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||ü|||
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||ü|||
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||ü|||
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
||Yes|No
N/a||
||||ü|
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Analysis**
**Donations**
**and legacies:**
Donations and gifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
**Charitable**
**activities:**
Other
**Total**
**Other trading**
**activities:**
Café Sales
Other
**Total**
**Income from**
**investments:**
Interest income
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**
**TOTAL INCOME**
**Other information:**|**Analysis**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**£**|**Prior year**
**£**|
|---|---|---|---|---|---|---|
||Donations and gifts|3,557|5,933|-|9,490|-|
||Gift Aid|576|90|-|666|-|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|-|8,424|-|8,424|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|4,133|14,447|-|18,580|-|
||||||||
|||-|4,663|-|4,663|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|4,663|-|4,663|-|
||||||||
||Café Sales|3,675|-|-|3,675|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|3,675|-|-|3,675|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||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**|-|-|-|-|-|
||||||||
|||7,808|19,110|-|26,918|-|
||||||||
|**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Funds from tennis membership restricted for court management
and funds donated for furniture|||||
|**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.**|||||||
|||N/A|||||
||||||||
|||N/A|||||
||||||||
|CC17a (Excel)
**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||~~6~~|||||
7/26/2022
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants that_**
**_have been recognised in income._**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|**Description**
**This year**
**£**|
|---|---|---|---|
||N/A||-|
||N/A||-|
||N/A||-|
||N/A||-|
||**Total**||-|
||**Description**||**Last year**
**£**|
||N/A||-|
||N/A||-|
||N/A||-|
||N/A||-|
||**Total**||-|
||**Thisyear**
**Lastyear**|||
|||N/A||
||**Thisyear**
**Lastyear**|||
|||||
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
7/26/2022
7
## **Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|**Use of property**||-|-|
|**Other**|**Thisyear**|-|-|
|||-|-|
|||||
|||**Lastyear**||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
7/26/2022
8
14
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**|**This year**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**|**This year**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**|**This year**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**|**Unrestricted**
**funds**|**Last year**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Last year**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**Total funds**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations||-|-|-|-|-|-|-|-|
|Incurred seeking legacies||-|-|-|-|-|-|-|-|
|Incurred seeking grants||-|-|-|-||||-|
|Operating membership schemes and
social lotteries||-|-|-|-||||-|
|Staging fundraising events||100|-|-|100||||-|
|Fudraising agents||-|-|-|-||||-|
|Operating charity shops||-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity||-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity||390|-|-|390|-|-|-|-|
|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**||490|-|-|490|-|-|-|-|
|**Expenditure on charitable activities:**||||||||||
|||||||||||
|Defibrillatorpurchase and fitting||-|2,029|-|2,029|-|-|-|-|
|Tennis||-|791|-|791|-|-|-|-|
|Benches and park furniture||-|4,230|-|4,230|-|-|-|-|
|Garden Maint, plus memorial tree||786|-|-|786|-|-|-|-|
|**Total expenditure on charitable**
**activities**||786|7,050|-|7,836|-|-|-|-|
|**Separate material item**|**of expense**|||||||||
|Pavilion feasibility study|-bursary||3,771|-|3,771|-|-|-|-|
|
Refurbishment and insurance||5,177|-|-|5,177|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total**||5,177|3,771|-|8,948|-|-|-|-|
|**Other**||||||||||
|||||||||||
|Trading cost of sales||1,758|-|-|1,758|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|||-|-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**||1,758|-|-|1,758|-|-|-|-|
|||8,211|10,821|-|19,032|-|-|-|-|
## **Other information:**
## **Analysis of expenditure on charitable activities**
||||**Thisyear**|**Thisyear**|**Thisyear**||**Lastyear**|**Lastyear**||
|---|---|---|---|---|---|---|---|---|---|
|**Activity or programme**||**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Purchase and install defib||-|2,029|-|2,029|-|-|-|-|
|Tennis club||791|-|-|791|597|-|-|597|
|Park benches and maintenance||786|4,230|-|5,016|-|-|-|-|
|**Total**||1,577|6,259|-|7,836|597|-|-|597|
|||||||||||
CC17a (Excel)
7/26/2022
9
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
||N/A|-|-|
|||||
||N/A|-|-|
|||-|-|
||N/A|-|-|
|||||
||N/A|-|-|
||**s**|-|-|
CC17a (Excel)
7/26/2022
10
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|**N/A**||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
||**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|
|||**Thisyear**|**Lastyear**|
|||**£**|**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
7/26/2022
11
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
|**This year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
## **Last year**
|**Last year**|||||||
|---|---|---|---|---|---|---|
|**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance|-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|-|-|-|-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
7/26/2022
12
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
7/26/2022
13
## **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**
**This year**
**Last year**
**£**
**£**
**Salaries and wages**
-
-
**Social security costs**
-
-
**Pension costs (defined contribution scheme)**
-
-
**Other employee benefits**
-
-
**Total staff costs**
-
-
**This year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
N/A
**Last year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
N/A
**_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**
N/A|**Note 11 Paid employees**
**_Please complete this note if the charity has any employees._**
**11.1 Staff Costs**
**This year**
**Last year**
**£**
**£**
**Salaries and wages**
-
-
**Social security costs**
-
-
**Pension costs (defined contribution scheme)**
-
-
**Other employee benefits**
-
-
**Total staff costs**
-
-
**This year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
N/A
**Last year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**
N/A
**_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**
N/A|||
|---|---|---|---|
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||N/A||
|||||
|||N/A||
|||N/A||
|||||
|**Band**||**Number of employees**||
|||**This year**
-|**Last year**
-|
|**£60,000 to £69,999**||||
|**£70,000 to £79,999**||-|-|
|**£80,000 to £89,999**||-|-|
|**£90,000 to £99,999**||-|-|
|**£100,000 to £109,999**||-|-|
|||||
|**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**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**||||
|||**This year**|**Last year**|
|||**£**|**£**|
|||N/A|N/A|
|||||
|||**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|-|
||**Charitable Activities**|-|-|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|-|-|
||||
|---|---|---|
|**This year**|N/A||
|**Last year**|N/A||
||||
|**This year**|N/A||
|**Last year**|N/A||
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||N/A|N/A|
||||
||**Thisyear**|**Lastyear**|
||**£**
-|**£**
-|
||||
||N/A|N/A|
CC17a (Excel) 14
7/26/2022
## **Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**|
|---|---|---|
||**£**
-|**£**|
|||-|
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
CC17a (Excel)
7/26/2022
15
**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|Activityorproject 1|-|-|-|-|
|Activityorproject 2|-|-|-|-|
|Activityorproject 3|-|-|-|-|
|Activityorproject 4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|---|---|
||||**_No_**|**_Provide details_**
**_below_**|
||||||
|**Names of institution**||**Purpose**||**Total amount of**
**grantspaid £**|
|||||-|
|||||-|
|||||-|
|||||-|
|||||-|
|||||-|
|||||-|
|||||-|
|||||-|
|||||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||||**-**|
|||||-|
|||||-|
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**|
|---|---|---|---|---|
|Activityorproject 1|-|-|-|**-**|
|Activityorproject 2|-|-|-|**-**|
|Activityorproject 3|-|-|-|**-**|
|Activityorproject 4|-|-|-|**-**|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|---|---|---|---|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**-**|
||||-|
||||-|
CC17a (Excel)
7/26/2022
16
## **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**
|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**£**
**£**
**£**
At the beginning of the year
-
-
-
Additions
-
-
-
Revaluations
-
-
-
Disposals
-
-
-
Transfers *
-
-
-
At end of the year
-
-
-
**14.2 Depreciation and impairments**
****Basis**
SL or RB (Straight
Line or Reducing
Balance)
SL or RB
SL or RB
**** Rate**
At beginning of the year
-
-
-
Disposals
-
-
-
Depreciation
-
-
-
Impairment
-
-
-
Transfers*
-
-
-
At end of the year
-
-
-
**14.3 Net book value**
Net book value at the beginning of the year
-
-
-
Net book value at the end of the year
-
-
-
**14.4 Impairment**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**14.5 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_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**
**_(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._**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||||||
|||||||
|||||||
|||||**This year**|**Last year**|
|||||||
|||||||
|||||||
|||||-|-|
|||||||
|||||**Thisyear**|**Lastyear**|
|||||**£**|**£**|
|||||-|-|
|||||-|-|
|||||||
_* 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)
7/26/2022
17
## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**15.1 Cost or valuation**||||||
|---|---|---|---|---|---|
|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
**15.2 Amortisation and impairments**
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
**15.3 Net book value**
Net book value at the beginning
of the year
-
Net book value at the end of the
year
-|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
|||||||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
|||||-
-
-
-
-
-
-
-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
|||||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 Impairment**
## **This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**15.7 Other disclosures**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**|**This year**|**This year**|**Last year**|**Last year**|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
7/26/2022
18
## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets**
## _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|**Note 16 Heritage assets**
**_Please complete this note if the charity has heritage assets_**
**16.1 General disclosures for all charities holding heritage assets**|**sets**
**_has heritage assets_**
**es holding heritage assets**|**sets**
**_has heritage assets_**
**es holding heritage assets**|**sets**
**_has heritage assets_**
**es holding heritage assets**||||
|---|---|---|---|---|---|---|
|**Thisyear**
**Lastyear**
**(i) Explain the nature and scale of**
**heritage assets held.**
**N/A**
**N/A**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
**16.2 Cost or valuation**
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**
**Total**
**£**
**£**
**£**
**£**
**£**
At beginning of the year
-
-
-
-
-
Additions
-
-
-
-
-
Disposals
-
-
-
-
-
Revaluations
-
-
-
-
-
Transfers *
-
-
-
-
-
At end of the year
-
-
-
-
-
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
-
-
-
-
-
Disposals
-
-
-
-
-
Depreciation
-
-
-
-
-
Impairment
-
-
-
-
-
Transfers*
-
-
-
-
-
At end of year
-
-
-
-
-
**16.4 Net book value**
Net book value at the beginning of the
year
-
-
-
-
-
Net book value at the end of the year
-
-
-
-
-
**16.5 Impairment**
**This year**
**_Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**Last year**
**_Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**16.6 Revaluation**
**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_qualifications of independent valuer_**
**_the methods applied and significant assumptions_**
**_any significant limitations on the valuation_**|**Thisyear**|||**Lastyear**|||
||**N/A**|||**N/A**|||
||||||||
||||||||
||**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
|||||||Straight Line
("SL") or
Reducing
Balance|
||||||||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||-|-|-|-|-||
||-|-|-|-|-||
||||||||
||||||||
||||||||
||||||||
||||||||
||||**This year**||**Last**|**year**|
||||||||
||||||||
||||||||
||||||||
||||||||
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
Carrying amount at the beginning of the
period
-
-
-
Additions
-
-
-
Disposals
-
-
-
Depreciation/impairment
-
-
-
Revaluation
-
-
-
Carrying amount at the end of period
-
-
-
**16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**This year**
**Last year**
**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
Carrying amount at the beginning of the
period
-
-
-
Additions
-
-
-
Disposals
-
-
-
Depreciation/impairment
-
-
-
Revaluation
-
-
-
Carrying amount at the end of period
-
-
-
**16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**This year**
**Last year**
**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|---|
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
|||-|-|-|
||**This year**|**Last year**|||
||||||
||||||
||||||
||||||
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|CC17a (Excel)||19||||
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04**
## **differentiating between those held at fair value and those held at cost less impairment.**
|**This year:**
**Analysis of investments**
**Fair value at year end**
**Cost less impairment**
**£**
**£**
**Cash or cash equivalents**
-
-
**Listed investments**
-
-
**Investment properties**
-
-
**Social investments**
-
-
**Other investments**
-
-
**Total**
-
-
**Grand total (Fair value at year end+Cost less impairment)**
-
**Last year:**
**Analysis of investments**
**Fair value at year end**
**Cost less impairment**
**£**
**£**
**Cash or cash equivalents**
-
-
**Listed investments**
-
-
**Investment properties**
-
-
**Social investments**
-
-
**Other investments**
-
-
**Total**
-
-
**Grand total (Fair value at year end+Cost less impairment)**
-
**17.3 If your charity holds investment properties, please complete the following note:**
**Thisyear**
**Lastyear**|||**impairment**
**£**
-
-
-
-
-|**impairment**
**£**
-
-
-
-
-|
|---|---|---|---|---|
||||||
||**Fair value at year end**|**Cost less**|**impairment**||
||**£**||**£**||
||-||-||
||-||-||
||-||-||
||-||-||
||-||-||
||-||-||
||||-||
||||||
||||||
||**Fair value at year end**|**Cost less**|**impairment**||
||**£**||**£**||
||-||-||
||-||-||
||-||-||
||-||-||
||-||-||
||-||-||
||||-||
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**17.5 Guarantees**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**_Total_**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**_Total_**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**17.5 Guarantees**
**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**_Total_**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**_Total_**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**|**This year**|**Last year**|**Last year**||
|---|---|---|---|---|---|
|||**£**||**£**||
|||-||-||
|||-||-||
|||-||-||
|||-||-||
|||-||-||
|||-||-||
|||||||
|||**Thisyear**|||**Lastyear**|
|||||||
|||||||
|||||||
||||||**Last year £**
-
-
-
-
-
**Last year £**
-
-
-
-|
|||**_Description_**||**This year £**|**Last year £**|
|||||-|-|
|||||-|-|
|||||-|-|
|||||-|-|
||**_Total_**|||-|-|
|||||||
|||**_Description_**||**This year £**|**Last year £**|
|||||-|-|
|||||-|-|
|||||-|-|
||**_Total_**|||-|-|
|||||||
|||**This year**||**Last year**||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||**This year**||**Last year**||
|||||||
|||||||
|||||||
CC17a (Excel)
20 7/26/2022
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||||||
|---|---|---|---|---|---|
|**Stock**
**Donated goods**
**Work in**
**progress**
**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other trading activities:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Other:**
**_Opening_**
-
-
-
-
-
**_Added in period_**
-
-
-
-
-
**_Expensed in period_**
-
-
-
-
-
**_Impaired_**
-
-
-
-
-
**_Closing_**
**-**
**-**
**-**
**-**
**-**
**Total this year**
-
-
-
-
-
**_Total previous year_**
-
-
-
-
-
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**|**Stock**||**Donated goods**||**Work in**
**progress**|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
7/26/2022
21
## **Section C Notes to the accounts (cont)**
## **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._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
**Total**
_**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
7/26/2022
22
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
**This year Last year**
_**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**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
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23
## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
**----- Start of picture text -----**
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and timing
of resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions
and details of how the commitment will be funded
(with contracts for capital expenditure separately
identified).
21.4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of
any amounts designated and the likely timing of that
expenditure.
**----- End of picture text -----**
CC17a (Excel)
7/26/2022
24
**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
**----- Start of picture text -----**
This year Last year
N/A N/A
N/A N/A
**----- End of picture text -----**
CC17a (Excel)
7/26/2022
25
**Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
## **This year**
|**This year**||
|---|---|
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|**None**||
|||
|||
|||
|**Lastyear**||
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|**None**||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**
**This year**|**23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is**
**probable**
**This year**|
|---|---|
|**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
|**Last year**
**Description of item**
**Estimate of financial effect**||
|||
|||
|||
|||
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**This year Last year**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
7/26/2022
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**Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||27,830|19,944|
||-|-|
||27,830|19,944|
CC17a (Excel)
7/26/2022
27
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that** N/A N/A **the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11,** N/A N/A **FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
7/26/2022
28
## **Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_
**Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**|
|---|---|
|N/A|N/A|
|||
|N/A|N/A|
CC17a (Excel)
7/26/2022
29
## **Section C Notes to the accounts (cont)**
## **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 blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Tennis|R|Tennis club income and expenditure|10,818|4,663|-
791|-|-|14,690|
|Park furniture and maint|R|Facilities for recreation|1,330|2,634|-
4,000|-|-
|-
36|
|Defibrilator|R|Defibrilator purchase, installation and
maintenance|-|6,274|-
2,029|-|-|4,245|
|||||||||-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
||**Total Funds**||12,148|13,571|-
6,820|-|-|18,899|
CC17a (Excel)
7/26/2022
30
**Section C Notes to the accounts (cont)**
**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 blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Tennis|R|Tennis club income and expenditure|10,818|4,663|-
791|-|-|14,690|
|Park facilities inc benches|R|To encourage visitors to thepark|1,331|2,634|-
4,000|-|-
|-
35|
|General inc gardening and
room hire|U|To pay for cleaning, insurance, garden
maint etc.|6,948|4,074|-
7,386|-|-|3,636|
|Sales|U|Pop-upcafé forpark users|847|3,473|-
1,406|-|-|2,914|
|Pavilion restructure|R|Developfeasibility plan for restoration|-|5,790|-
3,420|-|-|2,370|
|Defibrillator||Install defibrillator|-|6,284|-
2,029|-|-|4,255|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|||**Total Funds**|19,944|26,918|-
19,032|-|-|27,830|
CC17a (Excel)
7/26/2022
31
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|Between unrestricted and
restricted funds|N/A||
|Between endowment and
restricted funds|N/A||
|Between endowment and
unrestricted funds|N/A||
||||
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|N/A||
|Between endowment and
restricted funds|N/A||
|Between endowment and
unrestricted funds|N/A||
||N/A||
## **27.4 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|Tennis|||
||||
||||
||||
||||
||||
## **Last year**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
7/26/2022
32
**Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**TRUE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**||
|---|---|---|---|---|---|---|---|
||||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
||||**£**|**£**|**£**|**£**|**£**|
|**N/A**|||-|-|-|-|**-**|
||||-|-|-|-|**-**|
||||-|-|-|-|**-**|
||||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
## **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**||**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**||
|---|---|---|---|---|---|---|---|
||||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
||||**£**|**£**||**£**|**£**|
||||-|-|-|-|**-**|
||||-|-|-|-|**-**|
||||-|-|-|-|**-**|
||||-|-|-|-|**-**|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
||**Type of expenses reimbursed**|**This year**|**This year**|**Last year**|**Last year**|
|---|---|---|---|---|---|
||||**£**||**£**|
|**Travel**|||-||-|
|**Subsistence**|||-||-|
|**Accommodation**|||-||-|
|**Other(please specify):**|||-||-|
||||-||-|
|**TOTAL**|||-||-|
## **Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **This year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
||||||||
||||||||
||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||**£**|
|||||||||
|||||||||
|||||||||
|||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
7/26/2022
33
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
7/26/2022
34
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/ members of**
Charity Name FRIENDS OF SPENCER PARK
31/03/2022 **On accounts for the year ended**
**Charity** 1176323 **no (if any)**
## **Set out on pages**
(remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 03 / 2022** .
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the 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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give 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:** J Holdsworth
**Date:** 25/07/2022
**Name:** JAMES HOLDSWORTH
1
**Oct 2018**
**IER**
## **Relevant professional qualification(s) or body (if any):**
CIMA
**Address:** 30 Abercorn Road
Coventry CV5 8EF
## **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**
IER
Oct 2018