FRIINDS OF FACE YO FACE CORNWALL NOTES TO THE FJNANCIAL STATEMENJS FOR niE YFAR ENDED31ST MARCH 2025 I ACCOUNfNG POLICIES A ofPteparntio Thcs¢ fIbEnci stolements ¥¢ Eeen PTepwtd uthth¢ b1Ori¢ cost conveorion •1 in acrordanre with applirobleAccounttnB 4tsJ Finwciaf R¢pMin8 SithTd5 and the Clicl Sraicment ofR¢commrnded Pw¢ice 2015. B Futyj Acwuniin8 Unrr3tricityJ lunds Ore fuzbdx wlueh •Te $1¥ble for LLgr rff M¢nti(m at the di¢11 of1 exrfuiive rommiiiee. in wrdon¢e Wlh the ¢knTity'Jobi¢ ReArieted fund5 att fund5 strbj¢ci to Setri¢ restriciive conditions imwed ¥ do[1 or by dtrlarcd i oppeuls lii¢r4iure. C Incoming Resowrex All in¢ortt¢ 15 &c4oiinicd for on o rec¢ivablc blsis. Any g¢rtral-pwsry 8rrts js Jf51riLlcd by the Bf4tiloi Io some fulure ¥WlID$peri(•lr¢tttyn fvf defIred jhcom¢ uniil the restyiction been Satisfied. D Rcsource5 fxp¢nd¢d AII cxpendiiure is accoted for on art knis. inewred dir¢¢ilv fwth¢r th¢ Trusts chttritable objccis. li is Sl th¢ heJin8 of dirca ¢hwi1le exJyThJiw. E Ik'pre¢iaiion of Fixed A%5C DcprtYiUlron 1% pmvided fot on fixed Assets * IO% Per on • Stixi8ht Itne 1si$. rxp¢ndilwe on smthllcr iiems is WTinen off in incum. lkn wuirtdr¢ nnlY quilkly dcprtYiulii)¥ and this policy is decmed by th¢ exe¢thiv¢ tommittte. r C8pIIAI (rranis The chtrtty rn)i Frt¢n in rteetpl of c1p1 rNDEPEDE[ EXAkllNERS RE.PORT TO THE IRUSTEES OF FRIENDS TO FACE TO FACE CORNWALL TEfAX¢ orl the ¢OWbts of the charity for the yw¢TrJed Jl. Mwch 2025 which aTe sd oui ort rwito5. RkSPECIIVE RbSPONSIBILmES OF TRUSTEFS AND EXAMINERS Ax Chllriiys YQU Arc ressXMblr for the prtyarntion ofih¢ accounts. you consid¢r IhBI then11[ yrqiLliemtm of yeciion 144 of Ihc Cknitles Aci 201 Iiih¢Aeii dS Dot apply. It Is our rth5ibiliiy to Sthtr. on pftKcdurt4 slfI¢d in Ihe CJ¢ncr&l t)tt¢CliTrn5 4iVtn by the rity under 5LYLLUll 14515Mbl (bIth¢A, whr1herpleIllr m•ttcTS hav¢ come io l)If•lleniion. BASIS OF INDIPINDENT EXAMINIRS REPORT (kn examimiion ¢IrTi in wrdanre wilh th¢ GenerAJ Dirttiion$ Biv¢n by th¢ Charity Commitsion¢rs. An e¥miMii(m i1th A ttvicw orth¢ uccouniing rccord5 kept by th¢ chariiy and comwin ofthe acCun prttcniel those r¢cord%. It ojw itt¢ludc% con$¢d¢rDiiOn of any lu ilcm$ordi5cIosures in Lh¢ accuunis socking L'xplanolintty from you InLIccs t0Clg Any su¢h m4ttcr5. Th¢ [%tau[C5 und¢nuken do noi Provide All Ihc ¢vid¢n¢c requircd by •n awlil IJ. co#yequrnily. w¢ dD noi expr¢5y Awjii opinion on th¢ vi¢w given by th¢ INDEPENDb.Kr EXAMINERS STATEMI".NT ltt ¢thei0 with owexniMiioN no m&tt¢r Come (W allcnii4)n'. I WThich giwes us r¢a50nablc ¢•w 10 bclie%r t1 tn any materiwl Te5p¢a ihe Tequiremenl - lo keep *ccounlin8 Tewrds in ac¢oTdan¢c with SC¢lion 130 of the A¢1, and lo pkpAre ¥¢ouniF which x¢ord wiilL the ac¢ounlin¥ tewrds lo ¢omply with the Cowlling trquirrm¢nisof theAcl ve noi bc¢n m¢Lor. 2 To wthi¢h. in ouropinion. atltIOn ShOa be dmwn itt order lo enable a PTOtxr widerstdndin8 of C"har¢cre%J AccouThthnts 13.15 Comme1 R1 Hayle Comwati Tr27 4DE 2janU 2026 Pa8¢ 3
FKtF.NDSOF FACE I FACEC(IthWALL