**Faith in Kids (A charitable incorporated organisation)** **Report and Financial Statements For the Year Ended 31st July 2022** **Charity number 1176335** ## **Faith in Kids Trustees report for the year ended 31st July 2022** The trustees present the trustees report and audited financial statements for the year ended 31st July 2022. ## **Reference and Administrative information** Charity Name: Faith in Kids Charity Registration number: 1176335 Registered Office: 2 Buckleigh Avenue, London, SW20 9JZ ## **Trustees** Mrs Yolanda Ibbett Chair Mr Edward Gilchrist Treasurer Mrs Claire Thomas Mrs Cathy Dalton Mr Charlie Cannell Mr Chris Gunter **Senior Management Team** Mr Ed Drew Ministry Director (CEO) Mr Chris Brown Operations Director **Auditor/Examiner** Matthew Gill **Bankers** Metro Bank, Wimbledon Bridge House, Wimbledon, SW19 7NW **Solicitors** None ## **Directors Report - For year ending 31st July 2022** It has been an encouraging year of further progress and growth for Faith in Kids. We want to help parents grow in confidence as they raise their children to know Christ. This year has been memorable for selling out of _The Adventure of Christmas,_ our book of 25 family Bible times in its first year of publication. We also sold out of the Advent calendar that we designed to be used alongside it. This year we have been able to reach more parents with our resources through our increased network of church Children’s Ministers and our increased reach across our social media channels (including our podcasts). We were pleased by how much we learnt through the market research we conducted on the first draft of our _Who am I?_ Sunday School resource. We hope it will help children understand that Christianity gives them their identity, from which comes greater confidence to make decisions. Crucially we learnt that Christian parents and churches understand well the Biblical framework we were laying out, but they want far more help talking to their children when this framework sharply meets our culture’s rapidly evolving moral norms. While this will lead to us redeveloping the resource, we are convinced that it will be far more useful to those we serve as a result. It is the comments we receive from parents that inspire us to be creative and brave in our efforts to serve them, _I’ve spent the last couple of months intending to, but never quite managing to write to say how incredibly thankful I am for the work that you are doing and the resources you are providing. While parenting is an enormous privilege, it’s felt like a huge slog over the past few years with various challenges coming and going (and some not going away yet) but I am constantly thankful for the way that the Lord has used you guys to remind us that messiness is normal and that Jesus has got us._ As we aim to equip more churches to thrive as they care well for families, we had our first experience of exhibiting. This year a number of the team went to the Big Church Festival to introduce our work to a new audience. We were heartened by the enthusiasm of so many. Our free downloadable resources are our main point of contact with churches and so we look forward to seeing the results of our improved new website. We want more churches to benefit, as this one has: _Just wanted to say thanks so much for all you and the team do at Faith in Kids - we find it so helpful! We are using your emotions in the Psalms series with our Sunday kids’ groups and have adapted it for youth group and even for our adult evening service! Love it._ The attached financial results show a significant increase in our income. This was mostly due to a fantastically successful Christmas matched funding campaign that brought in more than 50 new regular donors. It is clear that to sustain growth we need to continue to increase the number who are supporting us on a monthly basis. So far, we have been able to grow our team to seven employees. We are so grateful for the prayers and generosity that have allowed us to achieve more and to plan for future recruitment. May the Lord continue to bless us, according to his good purposes as we serve him and his people. Ed Drew, Ministry Director ## **Our Aims and objectives** ## **Purposes and Aims** Our charitable objectives as set our in the objects contained in our constitution are to: - To advance the Christian faith for the benefit of the public in accordance with the statements of belief appearing in the schedule in the UK or the world as the trustees may from time to time think fit and to fulfil such other charitable purposes which are exclusively charitable according to the law of England and Wales. ## **Ensuring our work delivers our aims** We regularly review our plans and activities to ensure they are achieving our aims. Our trustees regularly review strategic activity to ensure alignment and success in achieving our aims and objectives. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. ## **The focus of our work** Our work is largely focussed on 3 key audiences in order to see more children engaging with the Christian Faith. They are: - Parents - Church Leaders - Children’s ministry workers/leaders In order to equip parents, children’s ministry leaders and church leaders, we focus on producing: - Written resources - Devotional Books - Videos - Podcasts - Training Major Resources published: - Adventure of Christmas - Look up - Road to Emmaus - Beatitudes Books published - Adventure of Christmas ## Podcasts produced - 42 podcasts produced - 15 kids podcasts - 27 parents podcasts ## Key videos produced - Adventure of Christmas - YFC video for Family Edition Bible - New website welcome video (Mission video) ## Training provided - Big Day Out training online - Various training events at churches ## **How our activities deliver public benefit** All of our activities are designed to advance the Christian Faith for the benefit of the public. Our activities are designed to support churches, church leaders, parents, families and children’s workers in advancing the Christian Faith for their children. With the exception of our books, which are published and sold through ‘The Good Book Company’, all our resources, videos and podcasts are free to the public. We charge a nominal fee for training events, to cover a portion of the costs. ## **Who benefited from our services?** Our services are aimed directly at three key audiences; parents, church leaders and children’s ministry leaders. Our services are indirectly aimed at children, via these three key audiences. ## **Financial Review** ## **Principal funding sources** Our principal funding sources are: - General individual donors - monthly & one off - Major donors - monthly and one off - Trust funds - Income from partner churches - Income from book sales - Income from training/events - Gift aid on eligible donations Our aims are to keep our funding sources as broad as possible to ensure a greater degree of financial sustainability. We have a particular focus on developing regular monthly donations through individuals and churches to provide greater financial stability in order to grow the charity. ## **Investment policy** The trustees have chosen to take a low risk approach to the investment of charity funds. Our funds are split between a low interest, instant access account with Kingdom Bank and bank account with Metro Bank for day to day operating activities. The trustees review this decision annually when the annual budget is reviewed and approved, and with knowledge of the required reserve levels that could be invested. ## **Reserves policy** The trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation. We aim to ensure a balance between stewardship of income to be used for charitable purposes and ensuring we have sufficient reserves for seasons of uncertainty. The current reserves policy recognises the uncertainty of the current economic climate and the potential volatility of income over the coming years. We aim to keep 3 months worth of operating costs as cash in the bank to support us through potentially uncertain times. Any cash in excess of 3 months operating costs at the end of each financial year will be invested in achieving our charitable purposes. We may from time to time dip below 3 months operating costs due to fluctuations in cash flow throughout the financial year. ## **Plans for future periods** The charity plans to continue the strategic activities outlined above for the foreseeable future, subject to the necessary financial sustainability required. We plan to partner with more churches and to equip, train and support many more parents, churches and children’s ministry workers. We plan to write more books and produce more in depth video training materials as well as investment in technology to deliver our digital services remotely and efficiently. We are mindful of the current economic volatility and the risk that all charities currently face with the potential of reduced donations and funding sources and therefore we continue to explore ways to grow our funding sources and to develop our sustainable regular income. ## **Structure, Governance and Management** ## **Governing document** The organisation is a Charitable Incorporated Organisation (CIO) and was incorporated on the 24th July 2017 and registered as a charity on the 18th December 2017. Our governing document (constitution) can be found here FiK constitution ## **Recruitment and appointment of trustees** All trustees are appointed by vote of the trustees to serve for a three year term, after which they must be re-elected at a general meeting. All trustees give their time voluntarily and receive no benefits from the charity. The trustee board is committed to diversity and ensuring that the board of trustees is representative of the communities we aim to serve. Currently, the recruitment of trustees is largely through existing contacts and networks, however we understand and value the need to broaden our recruitment pool beyond our existing borders. We will use a variety of advertising and marketing media to encourage new applicants to put themselves forward. Shortlisted candidates for the trustee board will meet with the Ministry Director, Operations Director and Chair of the Trustee Board. Final shortlisted candidates will join a trustee meeting before a final decision is taken whether to recommend them. The trustee board will vote on recommended candidates. Quorum is required for the vote to proceed and a majority is required for the candidate to be approved. ## **Trustee induction and training** Trustee induction and training is currently informal. All trustees are required to read applicable policies and procedures. All new trustees will be encouraged to spend time with the founder and ministry director to better understand the heart, vision and mission of the charity. New trustees will be required to read the constitution, previous meeting minutes (last 4 meetings), the annual plan, current annual budget and the 5 year strategy document. In addition, new trustees are encouraged to read the charity commission guidance ‘The essential trustee’ if they are not already familiar with it. ## **Risk Management** The trustee board has delegated responsibility for risk management to the risk and compliance subcommittee that reports bi-annually to the board of trustees. A risk register has been established and is regularly updated to reflect known and potential risks to the organisation. As part of the risk register, mitigating factors are considered and introduced where possible to minimise the risk to a reasonable level. ## **Safeguarding** In 2022, the Operations Director was trained as the Designated Safeguarding Lead. There were no safeguarding incidents in the 2021/22 financial year. ## **Organisational structure** The board of trustees currently consists of 6 trustees, which is above our minimum requirement of 3. The trustee board has created a remuneration committee and risk & compliance committee to undertake this more detailed work outside of regular trustee meetings. The board of trustees meets 4 times per year. The board of trustees delegates the day to day responsibility for the provision of services, strategy and operational running of the charity to the Ministry Director and the Operations Director. ## **Related Parties** There are no related party relationships or transactions to report. ## **Trustees’ Responsibilities in relation to Financial Statements** The Trustees are responsible for preparing the report of the trustees and the Financial Statements in accordance with applicable law and UK generally accepted accounting practice. The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and applications of resources, including the income and expenditure of the Charity for the financial year. In preparing those financial statements, the Trustees are required to: - Select suitable accounting policies and apply them consistently; - Observe the methods and principles in the appropriate charities SORP; - Make judgements and estimates that are reasonable and prudent - State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; - ● Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation; and The trustees are responsible for maintaining the proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Auditors** Due to our income being above £250k but assets below £3.26m we have opted to have our accounts independently examined by Matthew Gill. fik Faith O Kids, 2 Buckleigh Avenue, SW20 9JZ. www.foithinkids.org Farfh in knds (Regislered charity. 11763351 fik CHARITY COMMISSION FOR ENGLAtrID ANO WAIES F•th In 117633S Annual accounts for the Tts 31-Jul-22 Section A Statement of financial activities RvcotnmendEd catEgories by activity Unr•stricthd R•strTrBtèd EndD¥rnont Total fvtbds I￿oMi*¥j resources INote 31 F01 F02 F03 F04 271.038 19 808 271.038 19.808 175 242 9,974 185 216 Resources exP￿d INote61 Rai>tyfuids 182,653 182,653 162.709 186 207 11¢)55e51 2S759 Net irKomellexpenditurel Extraordinary item5 TTansfrr5 bEtween OthEI recogni5ed gainsllkBse51: 25.759 25.759 Netmovemefftth fvnds 25.759 25.759 Re¢on¢Uf•th offvnds." 224 859 250.S18 Faith O Kids, 2 Buckleigh Avenue, SW20 9JZ. www.foithinkids.org Farfh in knds (Regislered charity. 11763351 fik Section B Balance sheet T**llhii Total Izrt y•ar Flxed assets FOI F￿2 F03 F04 FOS Irrtangible assets Tangible assets Herltage assets INote 151 INote 141 (Note 161 Invtsthients INote 171 Toraiflxedassets Current assets St￿kS INote 181 Debtors (Note 191 InvesThents IN0* 17.41 ash at bank and in hond (Note 241 rotai cU￿ni￿5$e￿ B10 24.244 11.274 212 468 Crtsdiiors: amounts lalllng due *lthin o yeai (Mote 201 933 933 1.2DO Nerturteniassew(liabllltses) B12 247 462 247 482 250.618 250618 224 859 Cr8ditors: amounts falllng due afterone INote 201 Pwo¥lsloThs for Ilabllhles 815 Toralnet45sets or liabilities Funds of the Charity Endowment lunds (Note 271 Restrlctsd Income lunds INotÈ2n Unrestricted lunds 16 250.618 2￿,618 224.859 17 Blè B19 250.618 250,618 224.859 Revaluaiion reserve Totaifunds 250618 224 859 Dat8 ar U£ Yduth Ibbeit (C￿101 Tiitste&s) 041J512023 Faith O Kids, 2 Buckleigh Avenue, SW20 9JZ. www.foithinkids.org Farfh in knds (Regislered charity. 11763351 fik Faith O Kids, 2 Buckleigh Avenue, SW20 9JZ. www.foithinkids.org Farfh in knds (Regislered charity. 11763351 ||Faith in Kids|Faith in Kids|Faith in Kids|Charity No (if|1176335|| |---|---|---|---|---|---|---| ||Annual accounts for the period|||||| ||Period start date|**1-Aug-21**|**To**|Period end date|**31-Jul-22**|| |||||||| |**Section A St**|**atement of financial activities**|||||| |**Recommended categories by activity**
**Incoming resources (Note 3)**
**Income and endowments from:**|tes|**Unrestricted**
**Restricted**
**Endowment**
**Total funds**
**Prior year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other|S01
S02
S03
S04
S05
S06|-
271,038-|-
--|-
--|-
271,038-|-
175,242-| |||-
19,808-|-
--|-
--|-
19,808-|-
9,974-| |||-
4,486-|-
--|-
--|-
4,486-|-
--| |||-
1,009-|-
--||-
1,009-|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
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
1|S07
S08
S09
S10
S11
S12
**vestment gains/**
S13
S14
S15
S16
S17
he charity’s own use
S18
S19
S20
S21
S22|-
296,341-|-
--|-
--|-
296,341-|-
185,216-| |||||||| |||-
9,160-|-
--|-
--|-
9,160-|-
--| |||-
182,653-|-
--|-
--|-
182,653-|-
162,709-| ||||-
--|-
--|-
--|-
--| |||-
78,768-|-
--|-
--|-
78,768-|-
23,498-| |||-
270,582-|-
--|-
--|-
270,582-|-
186,207-| |||||||| |||-
25,759-|-
--|-
--|-
25,759-|-
991-| |||-
--|-
--|-
--|-
--|-
--| |||-
25,759-|-
--|-
--|-
25,759-|-
991-| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||-
25,759-|-
--|-
--|-
25,759-|-
991-| |||||||| |||-
224,859-|-
--|-
--|-
224,859-|-
225,850-| |||-
250,618-|-
--|-
--|-
250,618-|-
224,859-| |||||||| CC17a (Excel) 5/4/2023 1 ## **Section B Balance sheet** |Guidance Notes
**Fixed assets**|Guidance Notes
**Fixed assets**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---|---| |**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**|B01
B02
B03
B04|-
--|-
--|-
--|-
--|-
--| |||-
3,156-|-
--|-
--|-
3,156-|-
2,317-| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within one**
**year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all the|B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|-
3,156-|-
--|-
--|-
3,156-|-
2,317-| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
24,244-|-
--|-
--|-
24,244-|-
11,274-| |||-
--|-
--|-
--|-
--|-
--| |||-
224,151-|-
--|-
--|-
224,151-|-
212,468-| |||-
248,394-|-
--|-
--|-
248,394-|-
223,742-| |||||||| |||-
933-|-
--|-
--|-
933-|-
1,200-| |||||||| |||-
247,462-|-
--|-
--|-
247,462-|-
222,542-| |||||||| |||-
250,618-|-
--|**-**
**--**|-
250,618-|-
224,859-| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||||||| |||-
250,618-|-
--|-
--|-
250,618-|-
224,859-| |||||||| |||-
--|||-
--|-
--| ||||-
--||-
--|-
--| |||-
250,618-||-
--|-
250,618-|-
224,859-| ||||||-
--|-
--| |||-
250,618-|-
--|-
--|-
250,618-|-
224,859-| |||||||| |||Signature||Print Name||Date of| |||||Yolanda Ibbett (Chair of
Trustees)||04/05/2023| |||||||| |||||||| CC17a (Excel) 5/4/2023 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 preparing their • and with* x 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* x the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ |An explanation as to those factors that support the|**_Not applicable_**|| |---|---|---| |conclusion that the charity is a going concern;||| |Disclosure of any uncertainties that make the going|**_Not applicable_**|| |concern assumption doubtful;||| |Where accounts are not prepared on a going|**_Not applicable_**|| |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*
x||| |* -Tick as appropriate||| |No*
ü||| |**_Please disclose:_**||| |**_(i) the nature of the change in accounting policy;_**||| |**_(ii) the reasons why applying the new accounting policy_**||| |**_provides more reliable and more relevant information; and_**||| |**_(iii) the amount of the adjustment for each line affected in the_**||| |**_current period, each prior period presented and the aggregate_**||| |**_amount of the adjustment relating to periods before those_**||| |**_presented, 3.44 FRS 102 SORP._**||| |**1.4 Changes to accounting estimates**|| |---|---| |No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).|| |Yes*
x
* -Tick as appropriate
No*
ü|| |**_Please disclose:_**|| |**_(i) the nature of any changes;_**|| |**_(ii) the effect of the change on income and expense or assets_**|| |**_and liabilities for the current period; and_**|| |**_(iii) where practicable, the effect of the change in one or more_**|| |**_future periods._**|| |**1.5 Material prior year errors**|| |No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).|| |Yes*
x
* -Tick as appropriate
No*
ü|| |**_Please disclose:_**|| |**_(i) the nature of the prior period error;_**|| |**_(ii) for each prior period presented in the accounts, the amount_**|| |**_of the correction for each account line item affected; and_**|| |**_(iii) the amount of the correction at the beginning of the earliest_**|| |**_prior period presented in the accounts._**|| CC17a (Excel) 5/4/2023 3 **----- Start of picture text -----**
Section C Notes to the accounts (cont)
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 in
accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of period End of 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 period
£
Net income/(expenditure) as previously stated
Adjustments:
Previous period net income/(expenditure) as
restated
**----- End of picture text -----**
CC17a (Excel) 5/4/2023 4 **Section C Notes to the accounts (cont)** **Note 2 Accounting policies** ## **2.2 INCOME** |**2.2 INCOME**||||||| |---|---|---|---|---|---|---| |_This standard list of accounti_
_additional policy has been ad_|_ng policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or_
_opted then this is detailed in the box below._|||||| |**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on donations**
**and gifts**
**Contractual income and**
**performance related grants**
**Donated goods**
**Donated services and**
**facilities**
**Support costs**
**Volunteer help**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and losse**
**2.3 EXPENDITURE**
**Liability recognition**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial instruments**
**2.4 ASSETS**
**Tangible fixed assets for us**
**by charity**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Stocks and work in progres**
**Debtors**
**Current asset investments**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|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.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitt
by the FRS 102 SORP or FRS 102.
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 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.
The charity has received government grants in the reporting period
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.

This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be exchanged)
unless impractical to do so.
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 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.
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
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.
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.
**s** 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.
**AND LIABILITIES**
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.
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.
Where the charity gives a grant with conditions for its payment being a specific level of service or
output to be provided, such grants are only recognised in the SoFA once the recipient of the grant
has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to realistically
avoid the commitment, a liability for the full funding obligation must be recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount required to settle the obligation at the reporting date

The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
**e**
These are capitalised if they can be used for more than one year, and cost at least
1
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
The charity has intangible fixed assets, that is, non-monetary assets that do not have physical
substance but are identifiable and are controlled by the charity through custody or legal rights.
The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,
technological, geophysical or environmental qualities that are held and maintained principally for
their contribution to knowledge and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are valued at
initially at cost and subsequently at fair value (their market value) at the year end. The same
treatment is applied to unlisted investments unless fair value cannot be measured reliably in which
case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a maturity
date of less than 1 year are treated as current asset investments
**s** 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 (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 a
the cash or other consideration expected to be received.
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 cas
commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|||||| |||||x|ü|ü| ||||
Yes
No
N/a|||| ||||ed|x|ü|ü| ||||Yes
No
N/a|||| |||||x|ü|ü| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|x|ü| ||||Yes
No
N/a|||| |||||x|ü|ü| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|x|ü| ||||Yes
No
N/a|||| |||||ü|ü|x| |||||Yes|No|N/a| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| |||||Yes|No|N/a| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||x|ü|ü| |||||Yes|No|N/a| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| |||||Yes|No|N/a| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||x|ü|ü| ||||Yes
No
N/a|||| |||||x|ü|ü| ||||Yes
No
N/a|||| |||||x|ü|ü| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||00
Yes
No
N/a|||| |||||x|ü|ü| ||||Yes
No
N/a|||| |||||ü|ü|x| |||||Yes|No|N/a| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|ü| ||||Yes
No
N/a|||| ||||t|x|ü|ü| ||||Yes
No
N/a|||| ||||h|ü|ü|x| ||||Yes
No
N/a|||| |||||ü|ü|x| |||||||| |||||||| CC17a (Excel) 5/4/2023 5 |**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**| |---|---|---|---|---|---|---|---| |**Note 3**
**Donations and**
**legacies:**|**Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**

Donations and gifts
-
252,363-
-
--
-
--
-
252,363-
- 156,260-
Gift Aid
-
18,675-
-
--
-
--
-
18,675-
-
18,983-
Legacies
-
--
-
--
-
--
-
--
-
--
General grants provided by government/other
-
--
-
--
-
--
-
--
-
--
Membership subscriptions and sponsorships which-
--
-
--
-
--
-
--
-
--
Donated goods, facilities and services
-
--
-
--
-
--
-
--
-
--
Other
-
--
-
--
-
--
-
--
-
--||||||| ||
Donations and gifts|-
252,363-|-
--|-
--|-
252,363-|- 156,260-|| ||Gift Aid|-
18,675-|-
--|-
--|-
18,675-|-
18,983-|| ||Legacies|-
--|-
--|-
--|-
--|-
--|| ||General grants provided by government/other|-
--|-
--|-
--|-
--|-
--|| ||Membership subscriptions and sponsorships which|-
--|-
--|-
--|-
--|-
--|| ||Donated goods, facilities and services|-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
271,038-|-
--|-
--|-
271,038-|- 175,242-|| ||||||||| |**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**|Training|-
3,896-|-
--|-
--|-
3,896-|-
2,505-|| ||Consultancy Fees|-
4,291-|-
--|-
--|-
4,291-|-
7,469-|| ||Speaking Commitment FEES|-
8,370-|-
--|-
--|-
8,370-|-
--|| ||Other|-
3,251-|-
--|-
--|-
3,251-|-
--|| ||**Total**|-
19,808-|-
--|-
--|-
19,808-|-
9,974-|| ||||||||| ||Sales of Resources|-
4,486-|-
--|-
--|-
4,486-|-
--|| ||Commissioned work|-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
4,486-|-
--|-
--|-
4,486-|-
--|| ||||||||| ||Interest income|-
1,009-|-
--|-
--|-
1,009-|-
--|| ||Dividend income|-
--|-
--|-
--|-
--|-
--|| ||Rental and leasing income|-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
1,009-|-
--|-
--|-
1,009-|-
--|| ||||||||| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||||||||| ||Conversion of endowment funds into income|-
--|-
--|-
--|-
--|-
--|| ||Gain on disposal of a tangible fixed asset held for|-
--|-
--|-
--|-
--|-
--|| ||Gain on disposal of a programme related|-
--|-
--|-
--|-
--|-
--|| ||Royalties from the exploitation of intellectual|-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**
**E**
**n:**|-
--|-
--|-
--|-
--|-
--|| ||||||||| |||-
296,341-|-
--|-
--|-
296,341-|- 185,216-|| ||||||||| |**All income in the**
**provide descript**|**prior year was unrestricted except for: (please**
**ion and amounts)**||||||| |**Where any endo**
**period, please gi**|**wment fund is converted into income in the reporting**
**ve the reason for the conversion.**||||||| ||||||||| ||||||||| |**Within the incom**
**(please disclose**|**e items above the following items are material:**
**the nature, amount and any prior year amounts)**||||||| CC17a (Excel) 5/4/2023 6 |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**| |---|---|---|---|---| |**Note 4 Analysis of receipts of government grants**
**Description**
**This year**
**Last year**
**£**
**£**
**Government grant 1**
-
--
-
--
**Government grant 2**
-
--
-
--
**Government grant 3**
-
--
-
--
**Other**
-
--
-
--||||| |||-
--|-
--|| |||-
--|-
--|| |||-
--|-
--|| |||-
--|-
--|| |**_Please provide details of any unfulfilled_**
**_Please give details of other forms of_**|**Total**|-
--|-
--|| |||||| |||||| |||||| |||||| CC17a (Excel) 5/4/2023 7 |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---|---| |**Note 5 Donated goods,**
**Seconded staff**
**Use of property**
**Other**|**facilities and services**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--||| |||-
--|-
--|| |||-
--|-
--|| |||-
--|-
--|| |||-
--|-
--|| |||||| |**Please provide details of the accounting**||||| |**Please provide details of any unfulfilled**
**Please give details of other forms of other**||||| |||||| |||||| |||||| CC17a (Excel) 5/4/2023 8 |**Section C**|**Notes to the accounts**|**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**|**(cont)**| |---|---|---|---|---|---|---|---|---| |**Note 6**|**Analysis of expenditure**
**Analysis**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
1,025-
-
1,025-
-
--
-
--
-
--
-
8,135-
-
--
-
--
-
8,135-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
182,653.38
-
--
-
--
-
--
-
--
-
--|||||| |**Expenditure on**
**raising funds:**|Incurred seeking donations||-
--|-
--|-
--|-
--|-
--|| ||Incurred seeking legacies||-
--|-
--|-
--|-
--|-
--|| ||Incurred seeking grants|||||-
--||| ||Operating membership schemes and social
lotteries|||||-
--||| ||Staging fundraising events||-
1,025-|||-
1,025-||| ||Fudraising agents|||||-
--||| ||Operating charity shops|||||-
--||| ||Operating a trading company undertaking
non-charitable trading activity|||||-
--||| ||Advertising, marketing, direct mail and
publicity||-
8,135-|-
--|-
--|-
8,135-|-
--|| ||Start up costs incurred in generating new
source of future income||-
--|-
--|-
--|-
--|-
--|| ||Database development costs||-
--|-
--|-
--|-
--|-
--|| ||Other trading activities|||||||| ||Investment management costs:||-
--|-
--|-
--|-
--||| ||Portfolio management costs||-
--|-
--|-
--|-
--|-
--|| ||Cost of obtaining investment advice||-
--|-
--|-
--|-
--|-
--|| ||Investment administration costs||-
--|-
--|-
--|-
--|-
--|| ||Intellectual property licencing costs||-
--|-
--|-
--|-
--|-
--|| ||Rent collection, property repairs and
maintenance charges||-
--|-
--|-
--|-
--|-
--|| |**Total expenditure on raising funds**
**Expenditure on**
**charitable activities**
Website design and content
Staffing and consultancy costs
Podcast
Other Content Development
Travel, support and other costs
**Total expenditure on charitable activities**
**Separate material**
**item of expense**
**Total**
**Other**
Office costs
Operational staffing
Bank Charges
Fixed Asset Depreciation
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other information:**
**Analysis of expenditure on charitable activities**|||-
--|-
--|-
--|-
--|-
--|| ||**Total expenditure on raising funds**||-
9,160-|-
--|-
--|-
9,160-|-
--|| |||||||||| ||
Website design and content||-
9,658-|-
--|-
--|-
9,658-|-
248-|| ||
Staffing and consultancy costs||-
106,980-|-
--|-
--|-
106,980-|-
97,058-|| ||Podcast||-
12,617-|-
--|-
--|-
12,617-|-
9,760-|| ||Other Content Development||-
39,678-|||-
39,678-|-
48,408-|| ||Travel, support and other c|osts|-
13,719-|-
--|-
--|-
13,719-|-
7,235-|| ||**Total expenditure on char**|**itable activities**|-
182,653-|-
--|-
--|-
182,653-|- 162,709-|| |||||||||| ||||-
--|-
--|-
--|-
--|-
--|| ||||-
--|-
--|-
--|-
--|-
--|| ||||-
--|-
--|-
--|-
--|-
--|| ||||-
--|-
--|-
--|-
--|-
--|| ||**Total**||-
--|-
--|-
--|-
--|-
--|| |||||||||| |||||||||| ||Office costs||-
10,513-|-
--|-
--|-
10,513-|-
4,492-|| ||Operational staffing||-
66,570-|-
--|-
--|-
66,570-|-
17,860-|| ||Bank Charges||-
198-|-
--|-
--|-
198-|-
114-|| ||Fixed Asset Depreciation||-
1,488-|-
--|-
--|-
1,488-|-
1,031-|| |||||-
--|-
--|-
--|-
--|| |||**s**|-
78,768-|-
--|-
--|-
78,768-|-
23,498-|| |||||||||| ||||-
270,582-|-
--|-
--|-
270,582-|-
186,207-|| |||||||||| |**Activity or**|**Activities un**|**dertaken directly**||**Grant**|**Support**|**Total this**|**_Total prior_**|| |||**£**||**£**|**£**|**£**|**£**|| |Activity 1
Activity 2||||||||| |||||||||| |Other||||||||| |**Total**||||||||| |||||||||| |**Prior year expenditur**
**be analysed as follow**|**e on charitable activities can**
**s:**|||||||| |||||||||| |**Within the expenditur**
**items are material: (p**
**amount and any prior**|**e items above the following**
**lease disclose the nature,**
**year amounts)**|||||||| CC17a (Excel) 5/4/2023 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**|**Description**|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--| |---|---|---|---|---| |||-
--|-
--|| |||||| |||-
--|-
--|| |||-
--|-
--|| |||-
--|-
--|| |||||| |||-
--|-
--|| |**Total extrordinary items**||-
--|-
--|| |||||| CC17a (Excel) 5/4/2023 10 ## **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**|**Amount received**||**Amount paid out**|**Amount paid out**|**Amount paid out**||**Balance held at**|**Balance held at**|**period end**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Description/name of party**|**Related party**||||||||||||| ||**(Yes or No)**||**This year**||**Last year**||**This year**||**Last year**||**This year**||**Last year**| ||||**£**||**£**||**£**||**£**||**£**||**£**| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| |||-|--|-|--|-|--|-|--|-|--|-|--| ||**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 at**|**Balance held at**|**period end**| |---|---|---|---|---|---| ||||**This year**||**Last year**| ||||**£**||**£**| |||-|--|-|--| |||-|--|-|--| |||-|--|-|--| |||-|--|-|--| |||-|--|-|--| ||**Total**|-|--|-|--| CC17a (Excel) 5/4/2023 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.**_ |**_and has support costs._**||||||| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**| |||||||**(Describe**| |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._**||||||| |||||||| _**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) 5/4/2023 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**
**£**| |---|---|---| ||0|| ||0|| ||0|| ||0|| CC17a (Excel) 5/4/2023 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**||-|122,559-|-|63,461-| |**Social security costs**||-|5,355-|-|1,367-| |**Pension costs (defined contribution scheme)**||-|3,677-|-|1,904-| |**Other employee benefits**||||-|--| ||**Total staff costs**|-|131,590-|-|66,731-| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**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.**_ |**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**|**This year**
**£**|**Last year**
**£**|**Last year**
**£**| |---|---|---|---|---| |||-
122,559-|-
63,461-|| |||-
5,355-|-
1,367-|| |||-
3,677-|-
1,904-|| ||||-
--|| |**Total staff costs**||-
131,590-|-
66,731-|| |**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**
**_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**||**TRUE**||| |||||| |**Band**|**N**|**umber of employees**||| |**£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**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**
**11.3 Ex-gratia payments to employees and ot**
**_Please complete if an ex-gratia payment is m_**
**Please explain the nature of the payment**
**Please state the legal authority or reason for**
**making the payment**
**Please state the amount of the payment (or**
**value of any waiver of a right to an asset)**
**11.4 Redundancy payments**
**_Please complete if any redundancy or termin_**
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the**
**balance sheet date**
**Please state the accounting policy for any**
**redundancy or termination payments**||||| ||£87,076|||| |||||| |||**This year**
**Number**|**Last year**
**Number**|| ||**Fundraising**|-
--|-
--|| ||**Charitable Activities**|-
2-|-
1-|| ||**Governance**|-
--|-
--|| ||**Other**|-
2-|-
1-|| ||**Total**
**hers (excluding trustees)**
**_ade._**|-
4-|-
2-|| |||||| |||||| |||||| |||||| |||||| |||||| ||**_ation payment is made in the_**|**_period._**||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| CC17a (Excel) 5/4/2023 14 **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._**|**_12.1 Please complete this note if a defined contribution pension scheme is operated._**|**_12.1 Please complete this note if a defined contribution pension scheme is operated._**| |---|---|---| |**Amount of contributions recognised in the**||| |**SOFA as an expense**||| |**Please explain the basis for allocating the**||**Allocation according to staff activities; all unrestricted**| |**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 altough 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**||| |**_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**||| |||| CC17a (Excel) 5/4/2023 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.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** ||||**Analysis**|**Grants**|**to institutions**|||**Grants to**||||**Support costs**|||**Total**||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Activity|or|project|1|||||||||**£**|||**£**||| |Activity|or|project|2||||||||-|--||-||--|| |Activity|or|project|3||||||||-|--||-||--|| |Activity|or|project|4||||||||-|--||-||--|| ||||**_Total_**|**-**|**--**||**-**||**--**||**-**|**--**||**-**||**--**|| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**Analysis**|**Grants to institutions**|**Grants to**|**Support costs**|**Total**|**Total**| |---|---|---|---|---|---| |Activity or project 1|||**£**|**£**|| |Activity or project 2|||-
--|-
--|| |Activity or project 3|||-
--|-
--|| |Activity or project 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._**|||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|| ||||**_No_**|**_Provide details_**
**_below_**|| ||||||| |**Names of institution**||**Purpose**||**Total amount of**
**grants paid £**|| |||||-
--|| |||||-
--|| |||||-
--|| |||||-
--|| |||||-
--|| |||||-
--|| |||||-
--|| |||||-
--|| |||||-
--|| |||||-
--|| |**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**||||**-**
**--**|| |||||-
--|| |||||-
--|| CC17a (Excel) 5/4/2023 16 |**Section C**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**|**Notes to the accounts (cont)**| |---|---|---|---|---|---|---| |**Note 14**
**_Please complete this n_**
**14.1 Cost or valuation**|**Tangible fixed assets**
**_ote if the charity has any tangible fixed assets_**|||||| ||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|| |At the beginning of the
Additions
Revaluations
Disposals
Transfers *|-
--|-
--|-
--|-
4,105-|-
4,105-|| ||-
--|-
--|-
--|-
2,327-|-
2,327-|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| |At end of the year
-
--
-
--
**14.2 Depreciation and impairments**
****Basis**
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**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal_**
**_of an impairment loss._**|-
--|-
--|-
--|-
6,432-|-
6,432-|| |||||||| ||SL or RB|SL or RB|SL or RB|SL|SL|Straight Line
("SL") or
Reducing
Balance ("RB")| |||||36 mths||| |||||||| ||-
--|-
--|-
--|-
1,788-|-
1,788-|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
1,488-|-
1,488-|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
--|-
--|| ||-
--|-
--|-
--|-
3,276-|-
3,276-|| |||||||| ||-
--|-
--|-
--|-
2,317-|-
2,317-|| ||-
--|-
--|-
--|-
3,156-|-
3,156-|| |||||||| |||||||| |**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._**||||||| **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.**_ - _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 =_ CC17a (Excel) 5/4/2023 17 |**Section C**||**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|||**(cont**|**(cont**| |---|---|---|---|---|---|---|---|---|---|---| |**Note 15**|**Intangible assets**|||||||||| |**_Please complete this note if the charity has any intangible assets_**||||||||||| |**15.1 Cost or valuation**||||||||||| |||**Research &**||**Patents and**||**Other**||**Total**||| |||**development**||**trademarks**||||||| |||**£**||**£**||**£**||**£**||| |At beginning of the year|-|--|-|--|-|--|-|--||| |Additions|-|--|-|--|-|--|-|--||| |Disposals|-|--|-|--|-|--|-|--||| |Revaluations|-|--|-|--|-|--|-|--||| |Transfers *|-|--|-|--|-|--|-|--||| |At end of the year|-|--|-|--|-|--|-|--||| |**15.2 Amortisation and impairments**||||||||||| |****Basis**||SL or RB||SL or RB||SL or RB||SL or RB|Straight Line|| ||||||||||("SL") or|| ||||||||||Reducing|| ||||||||||Balance ("RB")|| |**** Rate**||||||||||| |||||||||||| |At beginning of the year|-|--|-|--|-|--|-|--||| |Disposals|-|--|-|--|-|--|-|--||| |Amortisation|-|--|-|--|-|--|-|--||| |Impairment|-|--|-|--|-|--|-|--||| |Transfers*|-|--|-|--|-|--|-|--||| |At end of year|-|--|-|--|-|--|-|--||| |**15.3 Net book value**||||||||||| |Nat book value at the|-|--|-|--|-|--|-|--||| |beginning of the year||||||||||| |Net book value at the|-|--|-|--|-|--|-|--||| |end of the year||||||||||| |**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** _**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. (vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ - _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) 5/4/2023 18 |**Section C**|**Notes to the accounts**|**Notes to the accounts**|**Notes to the accounts**|**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**|||||||||||||| |**(i) Explain the nature and scale of**|||||||||||||| |**heritage assets held.**|||||||||||||| |**(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**||||||||||||Straight Line| ||||||||||||||("SL") or| ||||||||||||||Reducing| ||||||||||||||Balance| ||**** Rate**||||||||||||("RB")| ||||||||||||||| |At beginning of the year||-|--|-|--|-|--|-|--|-||--|| |Disposals||-|--|-|--|-|--|-|--|-||--|| |Depreciation||-|--|-|--|-|--|-|--|-||--|| |Impairment||-|--|-|--|-|--|-|--|-||--|| |Transfers*||-|--|-|--|-|--|-|--|-||--|| |At end of year||-|--|-|--|-|--|-|--|-||--|| |**16.4 Net book value**|||||||||||||| |Nat book value at the beginning of the year||-|--|-|--|-|--|-|--|-||--|| |Net book value at the end of the year||-|--|-|--|-|--|-|--|-||--|| ## **16.5 Impairment** _**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:**_ _**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**_ ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |||**At valuation**|**At cost Group B**|**At cost Group B**||**Total**|| |---|---|---|---|---|---|---|---| |||**Group A**|||||| |||**£**||**£**||**£**|| |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)** - **(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.** ## **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) 5/4/2023 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|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-
-|-
-
-|-
-
--|-
--|-
--|-
--| ||* -
-|-
-
-|-
-
--|-
--|-
--|-
--| ||-
-|-
-
-|-
-
--|-
--|-
--|-
--| ||-
-|-
-
-|-
-
--|-
--|-
--|-
--| ||-
-|-
-
-|-
-
--|-
--|-
--|-
--| ||-
-|-
-
-|-
-
--|-
--|-
--|-
--| ||-
-|-
-
-|-
-
--|-
--|-
--|-
--| |Carrying (fair) value at end of year|-
-|-
-
-|-
-
--|-
--|-
--|-
--| ***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.** |**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Total**
**Grand total (Fair value at year end+Cost l**
**17.3 If your charity holds investment**
**(i) Explain the methods and significant a**
**in determining the fair value of investmen**
**held by the charity**
**(ii) Name or independent valuer, if appli**
**relevant qualifications**
**(iii) Provide details of any restrictions o**
**realise investment property or on the rem**
**income or disposal proceeds**
**(iv) Explain any contractual obligations**
**purchase, construction or development o**
**property or for repairs, maintenance or e**
**17.4 Please provide a breakdown of c**
**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**
**made to or on behalf of a third party**
**Name of the entity or entities benefitting**
**guarantees**
**Please explain how the guarantee further**
**aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_M_**
**_made may be disclosed in aggregate provide_**
**_aggregation does not obsure significant infor_**
**Amount of concessionary loans received**
**_received may be disclosed in aggregate prov_**
**_aggregation does not obsure significant infor_**
**Terms and conditions eg interest rate, se**
**provided**
**Value of any concessionary loans which**
**committed but not taken up at the reporti**
**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 ye**
**17.7 Additional information**
**Please provide information about the sig**
**investments to the charity's financial pos**
**performance eg. terms and conditions of**
**use of hedging to manage financial risk.**
**For all investments measured at fair valu**
**for determining the value, including any**
**applied when using a valuation techniqu**
**Where a charity has provided financial as**
**form of security, the carrying amount of t**
**asset pledged as security and the terms**
**conditions relating to its pledge.**||||||| |---|---|---|---|---|---|---| ||||**Fair value at year end**|**Cost less impairment**||| ||||**£**|**£**||| ||||-
--|-
--||| ||||-
--|-
--||| ||||-
--|-
--||| ||||-
--|-
--||| ||||-
--|-
--||| ||**ess impairme**
**properties, pl**
**ssumptions**
**t property**
**cable, and**
**n the ability to**
**ittance of**
**for the**
**f investment**
**nhancements**
**urrent asset**

**guarantee**
**from those**
**s the charity's**
**_ultiple loans_**
**_d that such_**
**_mation_).**
**_(Multiple loans_**
**_ided that such_**
**_mation)._**
**curity**
**have been**
**ng date**
**ar**
**nificance of**
**ition or**
**loans or the**
**e, the basis**
**assumptions**
**e.**
**sets as a**
**he financial**
**and**|**nt)**
**ease comple**|-
--|-
--||| |||||||| ||||**te the following note:**
**, if applicable, agreeing with the balance sheet.**
**This year**
**Last year**
**£**
**£**
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||| |||||||| |||||||| |||||||| |||||||| |||**investments**||||| ||||**This year**|**Last year**||| ||||**£**|**£**||| ||||-
--|-
--||| ||||-
--|-
--||| ||||-
--|-
--||| ||||-
--|-
--||| ||||-
--|-
--||| ||||-
--|-
--||| |||||||| |||||||| |||||||| |||||||| |||||||| ||||**_Description_**||**This year £**|**Last year £**| |||||||| |||||||| |||||||| |||||||| |||**_Total_**||||| |||||||| ||||**_Description_**||**This year £**|**Last year £**| |||||||| |||||||| |||||||| |||**_Total_**||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| |||||||| CC17a (Excel) 5/4/2023 20 **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.** |**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_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**| |---|---|---|---|---|---| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**| ||||||| ||||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**| ||||||| ||||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**|**-**
**--**| |**Total this year**
**_Total previous year_**|-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||**unt of any**
**s**||||| ||||||| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17a (Excel) 5/4/2023 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.**_ ## **19.1 Analysis of debtors** |**19.1 Analysis of debtors**|||||| |---|---|---|---|---|---| ||||**This year**||**Last year**| ||||**£**||**£**| |**Trade debtors**||-|--|-|--| |**Prepayments and accrued income**||-|--|-|--| |**Other debtors**||-|24,243.8-|-|11,273.8-| ||**Total**|-|24,243.8-|-|11,273.8-| _**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)** ||||**This year**||**Last year**| |---|---|---|---|---|---| ||||**£**||**£**| |**Trade debtors**||-|--|-|--| |**Prepayments and accrued income**||-|--|-|--| |**Other debtors**||-|--|-|--| |||-|--|-|--| ||**Total**|-|--|-|--| CC17a (Excel) 5/4/2023 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** |**20.1 Analysis of creditors**|||||||||| |---|---|---|---|---|---|---|---|---|---| |||**Amounts falling**||**due within one**||**Amounts falling**||**due after more**|| ||||**year**||||**than one**||**year**| ||||**This year**||**Last year**||**This year**||**Last year**| ||||**£**||**£**||**£**||**£**| |**Accruals for grants payable**||-|--|-|--|-|--|-|--| |**Bank loans and overdrafts**||-|--|-|--|-|--|-|--| |**Trade creditors**||-|51-|-|543-|-|--|-|--| |**Payments received on account for contracts or**|||||||||| |**performance-related grants**||-|--|-|--|-|--|-|--| |**Accruals and deferred income**||-|882-|-|657-|-|--|-|--| |**Taxation and social security**||-|--|-|--|-|--|-|--| |**Other creditors**||-|--|-|--|-|--|-|--| ||**Total**|-|933-|-|1,200-|-|--|-|--| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ _**Please explain the reasons why income is deferred.**_ |**_Movement in deferred income account_**||**This year**||**Last year**| |---|---|---|---|---| |||**£**||**£**| |**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**|-|--|-|--| CC17a (Excel) 5/4/2023 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 Please provide:** **- 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.** ## **21.2 Movements in recognised provisions and funding commitment during the period** ||||| |---|---|---|---| ||||| ||||| ||**mitment during the period**||| |
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current perio**
**Unused amounts reversed during the period**|
**d**|**This year**
**£**|**Last year**
**£**| |||-
--|-
--| |||-
--|-
--| |||-
--|-
--| |||-
--|-
--| |**Balance at the end of the reporting period**
**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**||-
- -|-
- -| ||||| ||||| ||||| ||||| CC17a (Excel) 5/4/2023 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 22.2 If the charity has provided financial assets as a form** CC17a (Excel) 5/4/2023 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.** **Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.** ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** **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** **Where it is not practical to make one or more of these disclosures, please state this fact** CC17a (Excel) 5/4/2023 26 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**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**|**This year**
**£**|**Last year**
**£**| ||-
--|-
--| ||-
--|-
--| ||-
224,151-|-
212,468-| ||-
--|-
--| |**Total**|-
224,151-|-
212,468-| CC17a (Excel) 5/4/2023 27 **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **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 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, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 5/4/2023 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 reporting period.**_ **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** CC17a (Excel) 5/4/2023 29 |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**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_**
**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**
**£**
**£**
**£**
**£**
**£**
**£**||||||||| |**Fund names**|||**Fund balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Unrestricted funds|UR|Whole of charity funds|-
224,859-|-
296,341-|-
270,582-|-
--|-
--|-
250,618-| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| |**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--| |**Total Funds**|||-
224,859-|-
296,341-|-
270,582-|-
--|-
--|-
250,618-| |||||||||| CC17a (Excel) 5/4/2023 30 |**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**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_**
**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**
**£**
**£**
**£**
**£**
**£**
**£**||||||||| |**Fund names**|||**Fund balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |Unrestricted funds|UR|Whole of charity funds|-
225,849-|-
185,216-|-
186,207-|-
--|-
--|-
224,859-| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| |**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--| |**Total Funds**|||-
225,849-|-
185,216-|-
186,207-|-
--|-
--|-
224,859-| |||||||||| CC17a (Excel) 5/4/2023 31 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ||**Reason for transfer and where endowment is converted to income, legal power for**|**Amount**| |---|---|---| ||**its conversion**|| |Between unrestricted and||| |restricted funds||| |Between endowment and||| |restricted funds||| |Between endowment and||| |unrestricted funds||| |||| ## **27.4 Designated funds** **Planned use Purpose of the designation Amount** CC17a (Excel) 5/4/2023 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** **None of the trustees have been paid any remuneration or received any other benefits from an employment with TRUE 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.**_ **----- Start of picture text -----**
Amounts paid or benefit value
This year Last year
Remuneration Pension Redundancy Other TOTAL
Name of trustee Legal authority (eg order, contribution (including loss
governing document) of office)/ex
gratia
£ £ £ £
**----- End of picture text -----**
_**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)**|||**_TRUE_**| |---|---|---|---| ||||| |**Type of expenses reimbursed**||**This 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.**_ |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|||**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||**Amounts**| |**Name of the trustee or**
**related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**period end**|**at**|**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) 5/4/2023 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) 5/4/2023 34 **Independent examiner's report on the accounts** |**Section A**
**Independent Examiner’s Report**|**Section A**
**Independent Examiner’s Report**| |---|---| |**Report to the trustees**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**
**Independent**
**examiner's statement**|Faith in Kids
31 July 2022
**Charity no**
**(if any)**
1176335
(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**31/07/2022**.
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.
The charity’s gross income exceeded £250,000 and I am qualified to
undertake the examination by being a qualified member of The Institute of
Chartered Accountants.| I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**||| |---|---|---| |||| ||Matthew Gill|| |||| ||Chartered Accountant|| |||| ||22 Lincoln Road, Worcester Park, KT4 8AN|| 1 **Oct 2018** **IER** ## **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**